● Internalization of external diseconomies
Toshiba’s current environmental accounting is basically an ini-tiative aimed at minimizing external diseconomies, in which
data on costs required for environmental conservation activ-ities is collected to analyze effects on investments. However,
environmental impacts due to business activities cannot be
reduced to zero. For this reason, we are considering visualiz-ing external diseconomies by assessing final environmental
impacts as monetary values and to recognize (or internalize)
them as required costs for environmental renewal.