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Calculation Method for CO₂ Emissions

CO₂ emissions are calculated as follows.

Activity typeActivity nameCalculation method
Scope 1Direct emissions
(Energy-related)
Calculation formula: “Fuel consumption” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Greenhouse Gas Emissions Calculation and Reporting Manual (Ver6.0) (March 2025)"
Scope 1Direct emissions
(Greenhouse gases emissions other than CO₂)
Calculation formula: "Fuel consumption" x "Per unit calorific value" x "Emissions factors"
Emissions factors: The Ministry of the Environment of Japan "Greenhouse Gas Emissions Calculation and Reporting Manual (Ver6.0) (March 2025)"
Scope 2
Location-based
Indirect emissionsCalculation formula: "Electricity / Steam consumption" x "Emissions factors"
Emissions factors: IEA Emissions Factors (2024)
Scope 2
Market-based
Indirect emissionsCalculation formula: "Electricity / Steam consumption" x "Emissions factors"
Emissions factors: Supplier-specific emissions factors or IEA Emissions Factors (2024)
Scope 3
Category 1Purchased goods and servicesCalculation formula: “Amount of goods or services purchased” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(4) Stacked DB" or "(5) Input-Output Table"
Category 2Capital goodsCalculation formula: “Expenditure amount of capital goods” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(6) capital goods"
Category 3Fuel- and energy-related activitiesCalculation formula: “Fuel / electricity consumption” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(7) electricity/heat usage" or "Inventory Database for Environmental Analysis Ver 2.3 (For calculation of supply chain greenhouse gas emissions),”IEA Emissions Factors(2024)"
Category 4Upstream transportation and distributionCalculation formula: “products transported cost by transportation type” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(5) Input-Output Table"
Category 5Waste generated in operationsCalculation formula: “the amount of waste generated by resource” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(9) waste [by type]"
Category 6Business travelCalculation formula: “Total business travel costs by type” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(11) Transportation expenses"
Category 7Employee commutingCalculation formula: “Total commuting costs by type” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(11) Transportation expenses"
Category 8Upstream leased assetsNot applicable
Category 9Downstream transportation and distributionNot applicable
Category 10Processing of sold productsCalculation formula: "Electricity consumption when installing in final product" x "Number of units sold" x "Emissions factors"
Emissions factors: IEA Emissions Factors (2024)
Category 11Use of sold productsCalculation formula: “Electricity consumption of product *1” x “Lifetime usage time” x "Sales volume" x “Emissions factors*2” Emissions factors: IEA Emissions Factors (2024)

*1 Select the representative model for each product type and calculate with the specifications of the highest number of sales.
*2 Since many of our products are integrated into our customers' end products, it is difficult to identify the final destination countries where they are used. Therefore, we calculate CO₂ emissions with emission factors based on the countries of manufacture.
Category 12End-of-life treatment of sold productsCalculation formula: “Weight of representative products sold” x “Emissions factors”
Emissions factors: The Ministry of the Environment of Japan "Emissions Unit Database for Accounting of Greenhouse Gas Emissions, etc., by Organizations Throughout the Supply Chain (Ver. 3.5)" "(9) waste [by type]"
Category 13Downstream leased assetsNot applicable
Category 14FranchisesNot applicable
Category 15InvestmentsCalculation formula: “Scope 1 and 2 emissions* of companies holding shares” x “Ownership ratio (%)”

* Scope 1 and Scope 2 emissions of companies holding shares are based on data from the previous year due to data acquisition.