Abstract
A wide range of activities focusing on the utilization of recycled resources is being promoted as a means of moving toward the development of a Sound Material-Cycle Society. Although such activities target just a small percentage of the multitude of products being manufactured, many companies are currently endeavoring to promote the recycling of resources on a larger scale.
This study introduces how one company went about developing a waste reduction program based on the environmental accounts of the company’s CSR reports.
When looking at the various types of industries, companies that supply electricity or gas had considerably higher Resource Recycling Costs. This study highlights the ‘Ratio of Resource Recycling Cost (RRC-Ratio)’ in the sales of the companies. The research shows that the resource recycling wholesale industry is the highest with regard to the RRC-Ratio. Furthermore, the RRC-Ratio proves to be higher in the construction industry, which directs a considerable amount of money toward the costs of resource recycling.
This research introduces the new ‘Solid Waste Management Index (SWM-Index)’ as an indicator for evaluating how well a company manages to carry out its responsibilities to reduce industrial waste.
