Calculation Methods and Conversion Factors

CO2 Emissions

Source for calorific value and emission factors used to calculate energy, Scope 1 and Scope 2 CO2 emissions

  • Appended Table 1 of the Ordinance for Enforcement of the Act on the Rational Use of Energy. Appended Table 1 of the Order for Enforcement of the Act on the Promotion of Global Warming Countermeasures.
  • City gas uses calorific value for each business site. Electricity uses emission factors for each business site from Ministerial Ordinance on Calculation of Greenhouse Gas Emissions Arising from the Business Activities of Specified Emitters. – FY2016 Results, the Ministry of the Environment and Ministry of Economy, Trade and Industry.
  • Transportation, etc. for city gas includes fuel of CNG vehicles, etc. II-36 of Section II GHG Emissions Calculation Methods of the GHG Emissions Calculation and Reporting Manual Ver. 4.3.2 for GHG Emissions Accounting, Reporting and Disclosure System was referenced.
  • Estimated energy usage includes estimates where the type of energy is unknown, such as the energy used by building tenants, etc.
  • The Air Conditioning Energy Estimation Tool of the Energy Conservation Center, Japan was used for calculation methods. II-33 of Section II GHG Emissions Calculation Methods of the GHG Emissions Calculation and Reporting Manual Ver. 4.3.2 for GHG Emissions Accounting, Reporting and Disclosure System was referenced.
  • The calorific value used for electricity derived from renewable energy is 3.6 GJ/MWh.

Source for calculation methodology and emission factors used to calculate Scope 3 CO2 emissions

  • Category 1: Purchased Goods and Services

    Calculation formula, the spend-based method of the GHG Protocol's Technical Guidance for Calculating Scope 3 Emissions (version 1.0). Calculated by multiplying the value of Yamato Transport's purchased goods by the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: 
    Yamato Transport (Japan) (Reference: Yamato Transport's Scope 1 and Scope 2 emissions account for about 80% of the total emissions of Yamato Group.)
  • Category 2: Capital Goods

    Calculation formula, the spend-based method of the GHG Protocol's Technical Guidance for Calculating Scope 3 Emissions (version 1.0). Calculated by multiplying the capital expenditure amount (vehicles, buildings, and loading equipment) by the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: Consolidated companies in Japan

  • Category 3: Fuel- and Energy-Related Activities Not Included in Scope 1 or Scope 2

    Calculation formula in the Basic Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (December 2017, Ver. 2.3). Calculated by multiplying the input data for electricity by the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: Consolidated companies in Japan

  • Category 4: Upstream Transportation and Distribution

    Calculation formula, the spend-based method of the GHG Protocol's Technical Guidance for Calculating Scope 3 Emissions (version 1.0). Calculated by multiplying transportation costs for each type by the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: Yamato Transport (Japan)

  • Category 5: Waste Generated in Operations

    Calculation formula in the Basic Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.3). Calculated by multiplying the outsourcing amount of waste processing and recycling for each type by the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: Yamato Transport (Japan)

  • Category 6: Business Travel

    Calculation formula in the Basic Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (December 2017, Ver. 2.3). Calculated by multiplying the number of employees by the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: Consolidated companies in Japan

  • Category 7: Employee Commuting

    Calculation formula in the Basic Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (December 2017, Ver. 2.3). Calculated by multiplying the number of employees by the number of business days and the emission factors. For the emission factors, the Emission Intensity Database for Calculating GHG Emissions of Organizations throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (Ver. 2.5) was referenced.

    Boundary: Consolidated companies in Japan

  • Category 8: Upstream Leased Assets

    The Basic Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (December 2017, Ver. 2.3) was referenced. Calculated and reported under Scope 1 and Scope 2.

  • Category 9: Downstream Transportation and Distribution

    The Basic Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain, Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry (December 2017, Ver.2.3) was referenced. Calculated under Scope 1, Scope 2, and Upstream Transportation and Distribution.

Waste

Boundary and scope of waste

  • Boundary: Consolidated companies in Japan and Swan Bakery (excluding Yamato Transport and benefits divisions; figures being tabulated for Yamato Transport).
  • Waste includes general waste, industrial waste, and valuables.
  • Includes partially estimated figures (e.g., building tenant portion).

Environmental Accounting

Guidelines referenced for environmental accounting

Japan's Ministry of the Environment, Environmental Accounting Guidelines 2005

CSR

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