Policy on Emissions Unit Values for Accounting of Greenhouse Gas Emissions, etc.

, by
Organizations Throughout the Supply Chain (Ver. 2.0)

Table of contents

Introduction
1. Approach to emissions unit values for calculation of supply chain emissions, etc.
1.1 Basic approach
1.2 Emissions unit values to be prepared
1.3 Requirements to be met by emissions unit values
2. Compilation and use of emissions unit value database
2.1 Compilation of emissions unit value database
2.2 Use of compiled emissions unit value database and important points
2.3 Issues for future study

Introduction

This Policy presents the requirements to be met by emissions unit values for accounting of
supply chain emissions, etc., as well as procedures for using the emissions unit value database
when preparing the emissions unit values needed in accounting for organizations' greenhouse
gas emissions, etc., throughout the supply chain (referred to below as "supply chain
emissions, etc."). The purpose is to reduce the burden of accounting for supply chain
emissions, etc., through the compilation of an emissions unit value database based on this
Policy.

This Policy consists of the results of study by the Working Group for Study of Unit Values, a
group under the Study Group on Greenhouse Gas Emissions Throughout the Supply Chain,
consisting of experts and specialists (chairman: Yasunari Matsuno, Associate Professor,
Graduate School of Engineering, The University of Tokyo; members listed at the end of this
document).

1. Approach to emissions unit values for calculation of supply chain emissions, etc.

1.1 Basic approach

It is desirable to improve accuracy as much as possible in accounting for supply chain

emissions, etc. However, due to concern that improving the accuracy of accounting may
increase the cost and burden of accounting, it is important to consider the level of
accounting accuracy in relation to the purpose of accounting.

This Policy shows an approach to the preparation of emissions unit values based on the
assumption that the supply chain emissions calculated using emissions unit values will
be used for purposes such as inclusion in CSR reports and voluntary information
disclosure. Therefore, here, the emissions unit values to be prepared will not represent a
new set of strictly verified values; the basic approach is to adopt or modify emissions
unit values from existing LCA and the like. In addition, new emissions unit values will
be established in areas where there is a lack of existing emissions unit values.

-1-
 This Policy is not to be a static document, but should be continuously reviewed and
improved in view of the purposes of accounting of supply chain emissions, etc., as well
as the validity of emissions unit values.

1.2 Emissions unit values to be prepared

Accounting parties will be able to use the emissions unit values to be prepared on the
basis of this Policy in accounting for supply chain emissions, etc., based on the Basic
Guidelines and explanations by industry. Also, to facilitate accounting, emissions unit
values will be established that can be used for each of the categories in the Basic
Guidelines (See Table 1).

Table 1. Categories in the Basic Guidelines

Division Category Emissions subject to accounting

Reporting company
Direct emissions from the use of fuel and industrial
Direct emissions (Scope 1)
processes by the reporting company
Energy-derived indirect emissions (Scope Indirect emissions from the use of electricity and heat
2) purchased by the reporting company
Other indirect emissions (Scope 3)
Emissions from activities up to manufacturing of raw
1 Purchased goods and services materials, parts, purchased goods, sales-related
materials, etc.
Emissions from construction and manufacturing of the
2 Capital goods
reporting company's capital goods
Emissions from procurement of fuel used in power
Fuel and energy related activities not
3 generation, etc., for electricity and heat procured from
included in Scope 1 or 2
other companies
Emissions from distribution of raw materials, parts,
Upstream

4 Transportation and delivery (upstream) purchased goods, sales-related materials, etc., up to

delivery to the reporting company
Emissions from transportation and processing of waste
5 Waste generated in operations
generated by the reporting company

6 Business travel Emissions from business travel by employees

Emissions from transportation of employees when

7 Employee commuting
commuting to and from the place of business
Emissions from operation of assets leased to the
8 Leased assets (upstream) reporting company (excluding emissions calculated
under Scope 1 or 2)
Emissions from transport, storage, cargo handling, and
9 Transportation and delivery (downstream)
retail sales of products
Emissions from processing of intermediate products by
10 Processing of sold products
the reporting company
Downstream

Emissions from use of products by users (consumers

11 Use of sold products
and companies)
Emissions from transportation and processing of
12 End-of-life treatment of sold products products upon disposal by users (consumers and
companies)

13 Leased assets (downstream) Emissions from operation of assets leased to other

-2-
 Division Category Emissions subject to accounting
entities

14 Franchises Emissions from franchise members

15 Investments Emissions from operation of investments

Emissions from daily lives of employees and consumers,

Other
etc.
Source: Basic Guidelines

1.3 Requirements to be met by emissions unit values

As shown in the Basic Guidelines, it is considered that most supply chain emissions,
etc., will be calculated by multiplying an amount of activity by an emissions unit value.
However, the level of accuracy and scope of accounting (rate of coverage) vary
according to the types of data used with regard to amounts of activity and emissions unit
values.

Based on the recommendation in the Basic Guidelines to use the types of calculations
that provide the greatest rate of coverage, it is desirable to prepare as many emissions
unit values as possible, in accordance with the types of activity amount data that
companies are able to obtain.

Table 2 shows the requirements to be met by emissions unit values for calculation of
supply chain emissions, etc., with reference to the verification criteria for general
emissions unit values. Emissions unit values for use in accounting for supply chain
emissions, etc., should satisfy the requirements listed in Table 2.

-3-
 Table 2. Requirements to be met by emissions unit values for calculation of
supply chain emissions, etc.

Item Criteria and requirements

Reliability The sources of data and origins of information can be traced.
The input and output data of the emissions unit value are suitably representative of the
Representativeness
relevant time period, geographical area, and technologies, as indicated below.
The time covered does not deviate from the time of accounting, and the time covered is
specified. For example, for a unit value that fluctuates from year to year, the value used
Chronological 1
should be the most appropriate at the time of accounting (closest in time). Also, for a
conformity
unit value that is updated once every few years, the value used should be the closest in
time to the time of accounting.
The geographical area covered is the area where the activity in question occurred, and
Geographical
the area covered is specified. However, if no emissions unit value exists for the area
conformity
where the activity in question occurred, a value from a different area may be substituted.
Technical conformity The technology covered is technology that was present at the time of accounting.

1
The years of emissions unit values to be applied to accounting are as follows.
• If emissions from an activity occur in the same year as the activity, use the latest unit value that can be obtained in the
fiscal year subject to accounting. (Use the unit value from that fiscal year whenever possible.)
• If emissions from an activity extend to later years than the activity, use the latest unit value that can be obtained in the
fiscal year subject to accounting.
• If emissions from an activity are continuing emissions since prior years, use the latest unit value that can be obtained in
each fiscal year subject to accounting when emissions occur, if it is possible to calculate emissions for each fiscal year.
(If that would be difficult, use the latest emissions unit value that can be obtained in the fiscal year subject to
accounting.)

-4-
2. Compilation and use of emissions unit value database

2.1 Compilation of emissions unit value database

In accordance with the basic approach to emissions unit values for accounting of supply
chain emissions, etc., as indicated in section 1.1, we have prepared the emissions unit
value database according to the procedural flow indicated in Fig. 1.

(1) Collection of existing emissions unit values

(2) Modification of existing emissions unit values

(3) Establishment of new emissions unit values

(4) Compilation of emissions unit value database

Fig. 1. Procedural flow of emissions unit value database compilation

First, based on the recommendation in the Basic Guidelines to use the types of
calculations that provide the greatest rate of coverage, we decided to collect and
maximize use of the emissions unit values of the existing emissions unit value databases
that satisfy the requirements shown in Table 2. Next, we modified some of the
emissions unit values of existing emissions unit value databases to make them easier for
accounting parties to use when accounting for supply chain emissions, etc. Finally, we
established new emissions unit values where the existing databases did not contain
adequate emissions unit values.

We arranged the emissions unit values collected, modified, and created through the
above process for each category of the Basic Guidelines and compiled them as an
emissions unit value database. The results are summarized in Table 3.

In order to promote accounting for supply chain emissions, etc., companies are
permitted to use emissions unit values that they have developed independently and that
are not included in the emissions unit value database. However, it is desirable for
companies to use emissions unit values that meet the requirements shown in Table 2. In
cases where companies use emissions unit values that they have developed
independently, they should clearly state the portions where such values are used, and
whether these meet the requirements shown in Table 2.

-5-
 Table 3. Emissions unit value database compilation policy

Data type Applicable unit value database

In Japan In other countries

Accounting method using Accounting and

Category Emissions subject to accounting Cradle Gate Reporting System
emissions unit values to to under the Global
gate gate 3EID CFP IDEA J-LCA Other IEA Defra ---
Warming
Countermeasures
Act

Reporting Direct emissions (Scope 1) Direct emissions from the use of fuel Amount of activity x emissions ○ ◎ * Only * Only
company and industrial processes by the unit value activities activities
reporting company not not
subject subject
to SHK to SHK

Energy-derived indirect emissions Indirect emissions from the use of Amount of electric power and ○ ◎
(Scope 2) electricity and heat purchased by the heat usage x emissions unit
reporting company value

Upstream 1 Purchased goods Emissions from activities up to Data on physical amounts and ○ ○ ◎ △ △
and services manufacturing of raw materials, parts, monetary values of goods and
purchased goods, sales-related services purchased or obtained
materials, etc. by the reporting company x
emissions unit value

2 Capital goods Emissions from construction and Cost of construction and ○ ○ △ △

manufacturing of the reporting manufacturing x emissions unit
company's capital goods value

3 Fuel and energy Emissions from procurement of fuel Amount of electric power and ○ ○ △ △
related activities not used in power generation, etc., for heat usage x emissions unit
included in Scope 1 electricity and heat procured from value
or 2 other companies (not including
emissions from power transmission
loss and in-house power consumption
at power plants)

4 Transportation and Emissions from distribution and Amount of fuel usage, distance ○ （○） ◎ △ △ ○
delivery (upstream) storage of raw materials, parts, transported / fuel consumption,
purchased goods, sales-related or ton-kilometers transported x
materials, etc., up to delivery to the emissions unit value
reporting company

5 Waste generated in Emissions from transportation and Cost or amount of waste ○ △ △ ○*1
operations processing of waste generated by the disposal or recycling (by type or
reporting company processing method) x emissions
unit value

6 Business travel Emissions from business travel by Amount of fuel usage, ○ （○） ◎ △ △ ○*2
employees passenger-kilometers, or
transportation costs from travel, Only Only per Only per
per amount amount
etc., x emissions unit value
amount of fuel of fuel
of fuel usage usage
usage

-6-
 Data type Applicable unit value database

In Japan In other countries

Accounting method using Accounting and

Category Emissions subject to accounting Cradle Gate Reporting System
emissions unit values to to under the Global
gate gate 3EID CFP IDEA J-LCA Other IEA Defra ---
Warming
Countermeasures
Act

7 Employee Emissions from transportation of Amount of fuel usage, ○ （○） ◎ △ △ ○*2

commuting employees when commuting to and passenger-kilometers, or
from the place of business transportation fares from Only Only per Only per
commuting, etc., x emissions per amount amount
unit value amount of fuel of fuel
of fuel usage usage
usage

8 Leased assets Emissions from operation of assets Amount of energy consumption ○ ◎ * Only * Only ○*3
(upstream) leased to the reporting company in leased assets x emissions unit activities activities
(excluding emissions calculated under value not not
Scope 1 or 2) subject subject
to SHK to SHK

Downstream 9 Transportation and Emissions from transport, storage, and Amount of fuel usage, distance ○ （○） ◎ △ △ ○
delivery retail sales of products transported / fuel consumption,
(downstream) or ton-kilometers transported x
emissions unit value

10 Processing of sold Emissions from processing of Amount of energy consumption ○ ◎ * Only * Only
products intermediate products by the reporting or other amount of activity x activities activities For future
company emissions unit value not not study
subject subject
to SHK to SHK

11 Use of sold products Emissions from use of products by Amount of energy consumption ○ ◎ * Only * Only
consumers and companies or other amount of activity x activities activities
emissions unit value not not
subject subject
to SHK to SHK

12 End-of-life treatment Emissions from transportation and Cost or amount of waste ○ △ △ ○*1
of sold products processing of products upon disposal disposal or recycling (by type or
by consumers and companies processing method) x emissions
unit value

13 Leased assets Emissions from operation of assets Amount of energy consumption ○ ◎ * Only * Only ○*3
(downstream) leased to other entities in leased assets x emissions unit activities activities
value not not
subject subject
to SHK to SHK

14 Franchises Emissions from franchise members Amount of energy consumption ○ ◎ * Only * Only
or other amount of activity x activities activities
emissions unit value not not
subject subject
to SHK to SHK

15 Investments Emissions from operation of Amount of investment x ○

investments emissions unit value

Database abbreviations:
3EID: Embodied Energy and Emission Intensity Data for Japan (correspondence table by industry, National Institute for Environmental Studies)

-7-
CFP: Carbon Footprint of Products Pilot Project Database of GHG Emission Factors (tentative, Ver. 3)
IDEA: Inventory Database for Environmental Analysis (National Institute of Advanced Industrial Science and Technology; Japan Environmental Management
Association for Industry)
J-LCA: LCA database of the LCA Japan Forum

◎: Can be used as is. Collected in the unit value database

○: Modified data can be used. (Modified data provided by the Secretariat.)
△: Modified data can be used. (To be modified by the companies themselves.)
＊: Can be used, but with conditions.
*1
: Based on the Accounting and Reporting System under the Global Warming Countermeasures Act, CFP, and recent records on end-of-life treatment.
*2
: Based on the Carbon Offset Guidelines, etc.
*3
: Based on the 2011 EDMC Handbook of Energy and Economic Statistics in Japan (Institute of Energy Economics, Japan), etc.

-8-
2.2 Use of compiled emissions unit value database and important points

The following is a summary of the compiled emissions unit value database (data types,2
etc.) with usage methods and important points for each of the categories.

(1) Scope 1: Direct emissions

Accounting for direct emissions (other than transportation) from the use of fuel
and industrial processes by the reporting company

Corresponding section of the p. II-4, section 1.1.2, Accounting methodology

Basic Guidelines
Activities subject to accounting Direct emissions (other than transportation) from the use of fuel and industrial
processes by the reporting company
Accounting method Σ (amount of activity x emissions unit value)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1-18)
(within Japan) • For each covered emissions activity,* the corresponding emissions unit
value (or emission coefficient) is used.
* Energy-derived CO2 (use of fuel), non-energy-derived CO2, CH4, N2O,
HFC, PFC, and SF6
Source of unit values:
[Link]

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be
used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
➢ Emission coefficients for coolant leakage in the Japan Greenhouse Gas
Inventory Report
Applicable unit values, usage • If there are programs, etc., that specify calculation methods in the overseas
methods, and important points location of a place of business, those methods are used.
(overseas) • If this is not feasible, calculate using methods based on the IPCC
guidelines.
More in-depth study will be needed in the future.

Accounting for direct emissions (transportation) from the use of fuel and
industrial processes by the reporting company

Corresponding section of the p. II-4, section 1.1.2, Accounting methodology

Basic Guidelines
Activities subject to accounting Direct emissions (transportation)* from the use of fuel and industrial processes
by the reporting company
* This includes transportation by a transport operator using company-owned
means of transportation, as well as transportation by a company other than
a transport operator using company-owned vehicles.

2
For some categories, it is not necessarily clear whether the data type of emissions unit values to be used in that category is
cradle-to-gate or gate-to-gate. Therefore, in this document, we have provisionally selected one or the other and established
applicable unit values on that basis. In the future, as additional progress is made in the establishment of emissions unit values,
further study will be needed concerning the desirable data types and applicable unit values.

-9-
Accounting method Fuel method:
Σ {Amount of fuel usage x emissions unit value (= unit calorific value x emission
coefficient x 44/12)}
Fuel consumption method:
Σ {Distance transported / fuel consumption x emissions unit value (= unit
calorific value x emission coefficient x 44/12)}
Ton-kilometer method:
• For trucks: Σ {ton-kilometers transported x fuel usage unit value for the
ton-kilometer method x emissions unit value (= unit calorific value x
emissions unit value x 44/12)}
• For railroads, ships, and aircraft: Ton-kilometers transported x emissions
unit value for each mode of transport with the ton-kilometer method
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 19-24)
(within Japan) • For each accounting method, use the corresponding emissions unit
value (or emission coefficient), fuel consumption, fuel usage unit
value for the ton-kilometer method, etc.

Source of unit values:

[Link]
See section 3.1.7, Energy usage as a consigner
Applicable unit values, usage • If there are programs, etc., that specify calculation methods in the overseas
methods, and important points location of a place of business, those methods are used.
(overseas) • If this is not feasible, calculate using methods based on the IPCC
guidelines.
More in-depth study will be needed in the future.

(2) Scope 2: Energy-derived indirect emissions

Corresponding section of the p. II-7, section 1.2.2, Accounting methodology

Basic Guidelines
Activities subject to accounting Indirect emissions from the use of electricity and heat by the reporting company
Accounting method Σ (amount of electricity and heat usage x emissions unit value)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1, 18)
(within Japan) • Use the emissions unit values (or emission coefficients) for use of
electric power supplied by others and use of heat supplied by others.

Source of unit values:

[Link]

Establishment of emissions unit values that conform to the scope of

accounting under the GHG Protocol is an issue for further work.
Applicable unit values, usage • If there are programs, etc., that specify calculation methods in the overseas
methods, and important points location of a place of business, those methods are used.
(overseas) • If this is not feasible, then when calculating emissions from the use of
electricity overseas, use emissions unit values based on the IEA's energy
balance data by country.

More in-depth study will be needed in the future.

- 10 -
 (3) Scope 3, Category 1: Purchased goods and services

Corresponding section of the p. II-9, section 2.1.2, Accounting methodology, formula 1-2
Basic Guidelines
Activities subject to accounting Emissions from activities up to manufacturing of raw materials, parts, purchased
goods, sales-related materials, etc.
Accounting method Σ {(Data on physical amounts and monetary values for goods and services
purchased or acquired by the reporting company x emissions unit value)
Data type Cradle to gate
Applicable unit values, usage The emissions unit value to be used is selected according to the amount of
methods, and important points activity that is determined, based on the following decision tree.
(within Japan)

Is the amount
活動量が of activity
a physical amount or a
物量か金額か？
monetary value?
Monetary
金額 value
Physical
物量 amount

Is there an emissions
活動量の分類に合
unit value that fits the
致する排出原単位が
type of activity amount?
存在するか？
ＮＯ※
YES

Use an Use 産業連関表

an emissions unit Use産業連関表
an emissions unit
value based on the value based on the
aggregate-based
積み上げベース
correspondence
ベース（物量）の table correspondence
ベース（金額）の table
emissions
の排出原単位を unit by industry (physical
排出原単位を使 by industry (monetary
排出原単位を使
value. 使用 amounts). values).
用 用

[1] Aggregate-based emissions unit values (Appendix, pp. 25-26, extract)

• Applicable unit values are listed in cradle-to-gate type domestic emissions
unit value databases (such as the Carbon Footprint of Products Pilot Project
Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through expansion
to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum

[2] Emissions unit values based on the correspondence table by industry

(physical amounts) – Secretariat (Appendix, pp. 27-31)
• The purchaser price based unit values (overall values from the intermediate
demand sector are used for the purchasing sector; transport related data is
excluded in the breakdown) of the GLIO environmental impact factors
(global link input-output model) based on the correspondence table by
industry that take the global supply chain into consideration (National
Institute for Environmental Studies) can be used by converting these values
into physical amounts.
• For conversion into physical amounts, use the unit price data in the table of
domestic production amounts by sector and by item, which is an appended
table of the correspondence table by industry. For sectors where there is no
unit price data, use the unit values of [3], because there are no unit values
converted into physical amounts.

[3] Emissions unit values based on the correspondence table by industry

(monetary values) – Secretariat (Appendix, pp. 27-31)
• The purchaser price based unit values (overall values from the intermediate

- 11 -
 demand sector are used for the purchasing sector; transport related data is
excluded in the breakdown) of the GLIO environmental impact factors
(global link input-output model) based on the correspondence table by
industry that take the global supply chain into consideration (National
Institute for Environmental Studies) can be used by converting values into
physical amounts.
• From the standpoint of chronological conformity, it is considered effective to
reduce the impact of price fluctuations based on a deflator, etc.
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be used
(overseas) overseas (appendix) may be used.

Additional note 1: Cases where the type of activity measure already determined by the
accounting party does not match the type of unit value used

In cases where the type of activity measure already determined by the accounting party
does not match the type of unit value used (cases indicated by * in the logic tree above),
with reference to the Japan Standard Commodity Classification, etc., accounting parties
should identify a higher category that includes the activity and also has emissions unit
values, and use the emissions unit values of that higher category.

Example: In the case of calculating emissions from purchases of LCD televisions under
Category 1 (purchased goods and services), there are no emissions unit values in the
emissions unit value database that completely match LCD televisions, but because LCD
televisions are television receivers, accounting parties should use the emissions unit
values for "radio and television receivers" from the GLIO environmental impact factors
that take the global supply chain into consideration (National Institute for
Environmental Studies).

Additional note 2: Cases of using both aggregate-based emissions unit values and emissions
unit values based on the correspondence table by industry

When calculating emissions in Category 1, it is acceptable to use both aggregate-based

emissions unit values and emissions unit values based on the correspondence table by
industry, but as indicated in Table 4, both of them involve advantages and
disadvantages. Therefore, they should be used in combination in accordance with the
above decision tree, based on a thorough understanding of the characteristics of each.

Table 4. Advantages and disadvantages of aggregate-based emissions unit values

and emissions unit values based on the correspondence table by
industry

Advantages Disadvantages
◎ A high level of accuracy is
achieved through detailed
collection and aggregation of ● The development of emissions unit values
data concerning the resources using the aggregation method is very
[1] Aggregate-based and energy added (input) and time-consuming because the processes
emissions unit discharged (output) at each included in the life cycle are highly complex.
values stage of the life cycle. ○ Because of the difficulty of achieving
◎ A high level of comprehensive coverage, the necessary unit
representativeness is achieved values may not exist.
because the data corresponds
to actual processes.

- 12 -
 Advantages Disadvantages
◎ It is possible to determine direct ◎ All goods and services that exist in society are
and indirect emissions from the classified into 400 categories under the
[2] Emissions unit production of all goods and correspondence table by industry, and a
values based on services that exist in society. single category generally includes multiple
the ○ The necessary unit values can types of goods and services; so the unit
correspondence be obtained, since emissions values indicate average emissions per unit of
table by industry are determined for all goods production value for multiple types of goods
and services that exist in and services, and this makes it difficult to
society. perform detailed analyses.
※ ●: For persons developing unit values
○: For persons using unit values
◎: For persons developing and/or using unit values

(4) Scope 3, Category 2: Capital goods

Accounting based on the weight or sale units of capital goods

Corresponding section of the p. II-12, section 2.2.2, Accounting methodology, formula 2-3
Basic Guidelines
Activities subject to accounting Emissions from construction and manufacturing of the reporting company's
capital goods
Accounting method Σ {(Weight of capital goods) x (emissions unit value)}
or Σ {(Sale units of capital goods) x (emissions unit value)}
Data type Cradle to gate
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Applicable unit values are listed in cradle-to-gate type domestic emissions
(within Japan) unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be
(overseas) used overseas (appendix) may be used.

Accounting based on the price of capital goods

Corresponding section of the p. II-12, section 2.2.2, Accounting methodology, formula 2-3
Basic Guidelines
Activities subject to accounting Emissions from construction and manufacturing of the reporting company's
capital goods
Accounting method Σ {(Price of capital goods [construction cost]) x (emissions unit value)}
Data type Cradle to gate
Applicable unit values, usage [1] Emissions units by price of capital goods – Secretariat (Appendix, pp.
methods, and important points 32-33)
(within Japan) • The emissions unit values for each capital formation sector, obtained by
multiplying the purchase amounts by capital goods sector for each of the
capital formation sectors (114 sectors) based on the fixed asset matrix
(public + private) of the correspondence table by industry (2005 annual
records) by the producer price based unit value of 3EID* in the capital
goods sector, may be used.

- 13 -
 * Environmental impact factors with consideration for the global supply chain
(National Institute for Environmental Studies) 2005 annual emissions unit
values including greenhouse gases other than carbon dioxide
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be
(overseas) used overseas (appendix) may be used.

(5) Scope 3, Category 3: Fuel and energy related activities not included in Scope 1 or
2

Corresponding section of the p. II-14, section 2.3.2, Accounting methodology, formulas 3-2 and 3-4
Basic Guidelines
Activities subject to accounting Emissions from procurement of fuel used in power generation, etc., for
electricity and heat procured from other companies (not including emissions
from power transmission loss and in-house power consumption at power
plants)
Accounting method Σ {(Reporting company's received power input data) x (Average emissions unit
value for all power sources)}
{(Reporting company's received heat input data) x (emissions unit value)}
Data type Cradle to gate
Applicable unit values, usage [1] Unit values per amount of electricity or heat usage -- Secretariat (Appendix,
methods, and important points p. 34)
(within Japan) • Accounting parties can use an emissions unit value based on subtracting
an amount corresponding to direct emissions at power plants, etc., from the
emissions unit values of the cradle-to-gate type domestic emissions unit
value database.* (For heat, these are established for steam only.)
* Carbon Footprint of Products Pilot Project Database of GHG Emission
Factors (tentative, Ver. 3)

[2] Domestic emissions unit value databases

• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for processes under the relevant category can be
used through expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum

Further study is needed concerning the establishment of emissions unit

values that conform to the scope of accounting under the GHG Protocol.
Applicable unit values, usage • In cases where it is difficult to determine an emissions unit value for use at
methods, and important points an overseas place of business, an accounting party may provisionally apply
(overseas) an emissions unit value for domestic use to activities at the overseas place
of business.
More in-depth study will be needed in the future.

(6) Scope 3, Category 4: Transportation and delivery (upstream)

Accounting of emissions from transportation

Corresponding section of the pp. II-17-18, section 2.4.2, Accounting methodology, formulas 4-1, 4-2, 4-3,
Basic Guidelines and 4-4
Activities subject to accounting Emissions from distribution and storage of raw materials, parts, purchased
goods, sales-related materials, etc., up to delivery to the reporting company
(emissions from transportation)
Accounting method Fuel method:

- 14 -
 Σ {Amount of fuel usage x emissions unit value (= unit calorific value x
emission coefficient x 44/12)}
Fuel consumption method:
Σ {Transport distance / fuel consumption x emissions unit value (= unit calorific
value x emission coefficient x 44/12)}
Ton-kilometer method:
• For trucks: Σ {Ton-kilometers transported x unit value of fuel usage for the
ton-kilometer method x emissions unit value (= unit calorific value x
emissions unit value x 44/12)}
• For railroads, ships, and aircraft: Ton-kilometers transported x emissions
unit value for each mode of transport with the ton-kilometer method
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Applicable unit values are listed in cradle-to-gate type domestic emissions
(within Japan) unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [(tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be
(overseas) used overseas (appendix) may be used.
• The Code of Best Practice for Carbon Offset Providers: Methodology Paper
for New Transport Emission Factors (Defra, UK, 2008) indicates emissions
unit values for freight transport in Great Britain by mode of transport
(including vehicles by type, size, and loading ratio, and aircraft by domestic
or international flights and transport distance zones), and these emissions
unit values could be used in accounting.

Accounting of emissions from energy consumption at bases of cargo handling,

storage, and sales

Corresponding section of the p. II-18-19, section 2.4.2, Accounting methodology, formulas 4-5 and 4-6
Basic Guidelines
Activities subject to accounting Emissions from distribution and storage of raw materials, parts, purchased
goods, sales-related materials, etc., up to delivery to the reporting company
(emissions from energy consumption at bases of cargo handling, storage, and
sales)
Accounting method Σ (Amount of fuel usage x emissions unit value)
Σ (Amount of electric power usage x emissions unit value)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Applicable unit values are listed in cradle-to-gate type domestic emissions
(within Japan) unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

- 15 -
 Accounting of emissions from coolant leakage at bases of cargo handling, storage,
and sales

Corresponding section of the p. II-19, section 2.4.2, Accounting methodology, formula 4-8
Basic Guidelines
Activities subject to accounting Emissions from distribution and storage of raw materials, parts, purchased
goods, sales-related materials, etc., up to delivery to the reporting company
(emissions from coolant leakage at bases of cargo handling, storage, and
sales)
Accounting method If emissions are calculated by determining the amount of leakage during
everyday use based on the leakage rate:
Σ {(Amount of coolant contained in equipment operated during the emissions
accounting period x emissions unit value during use) - amount recovered and
appropriately processed}
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the National Greenhouse Gas Inventory Report of
methods, and important points Japan (Appendix, p. 35)
(within Japan) • For each item of relevant equipment, the corresponding emissions unit
value (or emission coefficient) is used.

Source of unit values:

National Greenhouse Gas Inventory Report of Japan, April 2011 greenhouse
gas inventory, office edition

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be
used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(7) Scope 3, Category 5: Waste generated in operations

Accounting based on amounts of processed/recycled waste, by type of waste and

processing method

Corresponding section of the p. II-22, section 2.5.2, Accounting methodology, formula 5-1
Basic Guidelines
Activities subject to accounting Emissions from transportation and processing of waste generated by the
reporting company
Accounting method Σ {(Amounts of processed/recycled waste, by type of waste and processing
method) x (emissions unit value for the type of waste and processing method)}
Data type Gate to gate
Applicable unit values, usage [1] Emissions unit values by type of waste and processing method –
methods, and important points Secretariat (Appendix, pp. 36-37)
(within Japan) • For recycling, emissions unit values are established with consideration for
emissions from transport to the recycling facility as well as disassembly and
sorting.
At the present time, only provisional values have been established, based
on the transport portion alone. Specific unit values will be studied in the

- 16 -
 future.
• For incineration, emissions unit values are established with consideration
for emissions from transport to the incineration facility as well as
energy-derived CO2 for incineration, non-energy-derived CO2, CH4, and
N2O.
• For landfilling, emissions unit values are established with consideration for
emissions from transport to the landfill site as well as energy-derived CO2
for landfilling and CH4 emissions.

Setting values for each process:

Transport One-way transport of 100 km using a 2-ton truck
with a loading ratio of 50%.
Incineration • Energy-derived CO2
The unit values given for incineration (general
waste) in the Carbon Footprint of Products
Pilot Project Database of GHG Emission
Factors (tentative, Ver. 3).
• Non-energy-derived CO2, CH4, and N2O
The emission coefficients given in the
Accounting and Reporting System under the
Global Warming Countermeasures Act.
Landfilling • Energy-derived CO2
The unit values given for landfilling (general
waste) in the Carbon Footprint of Products
Pilot Project Database of GHG Emission
Factors (tentative, Ver. 3).
• CH4
The emission coefficients given in the
Accounting and Reporting System under the
Global Warming Countermeasures Act.

[2] Domestic emissions unit value databases

Unit values for the relevant processes, prepared on the basis of
gate-to-gate type domestic emissions unit value databases such as the
following, can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be used
(overseas) overseas (appendix) may be used.

Accounting based on fees charged for (or amounts of) wastes consigned for
disposal/recycling, by type of waste

Corresponding section of the p. II-22, section 2.5.2, Accounting methodology, formula 5-2
Basic Guidelines
Activities subject to accounting Emissions from transportation and processing of waste generated by the
reporting company
Accounting method Σ {(Fees (or amounts) for processing/recycling of wastes) x (emissions unit
value)}
Data type Gate to gate

- 17 -
Applicable unit values, usage [1] Emissions unit values by type of waste – Secretariat (Appendix, pp. 36-37)
methods, and important points Weighted emissions unit values are established using the ratios of
(within Japan) industrial waste recycling, incineration, and landfilling by type of waste
based on actual records* with regard to the above [1] (Emissions unit
values by type of waste and processing method – Secretariat).
* Survey on industrial waste generation and disposal, Ministry of the
Environment (FY 2008 records)
At the present time, only provisional values have been established for
recycling, based on the transport portion alone. Specific unit values will be
studied in the future.
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be
(overseas) used overseas (appendix) may be used.

(8) Scope 3, Category 6: Business travel

Accounting based on distances traveled and amounts of fuel consumed for

transportation, etc.

Corresponding section of the p. II-23 to 24, section 2.6.2, Accounting methodology, formulas 6-1, 6-2, and
Basic Guidelines 6-3
Activities subject to accounting Emissions from fuel and electric power consumption in means of transportation
used by regularly hired workers of the reporting company in operations such as
business travel (transportation portion)
Accounting method • For passenger aircraft, passenger railways, passenger ships, and
automobiles:
(For each mode of transport) Σ (Passenger-kilometers x emissions unit
value)
Here, "passenger-kilometers" indicates (for each route) Σ (number of
passengers x passenger transport distance).

• For automobiles:
Fuel method: Σ {Amount of fuel usage x emissions unit value (= unit
calorific value x emission coefficient x 44/12)}
Fuel consumption method: Σ {Distance transported / fuel consumption x
emissions unit value (= unit calorific value x emission coefficient x 44/12)}
Data type Cradle to gate (Gate to gate may also be used.)

- 18 -
Applicable unit values, usage • For passenger aircraft, passenger railways, passenger ships, and
methods, and important points automobiles
(within Japan) [1] Emissions unit values per passenger-kilometer – Secretariat (Appendix, p.
38)
• A unit value calculated by multiplying the rate of fuel consumption per
passenger-kilometer (liters per person-kilometer) by the fuel emissions unit
value can be used.
* Basic data used in emissions unit value calculation
Rates of fuel consumption:
Passenger aircraft Based on the figures given in the Statistical Yearbook
of Air Transport for FY 2010 (Ministry of Land,
Infrastructure and Transport) for annual
person-kilometers, amount of jet fuel consumption,
and amount of aviation gasoline consumption.
Passenger Based on the figures given in the Statistical Yearbook
railways of Rail Transport (Ministry of Land, Infrastructure and
Transport) and the sourcebook of
transportation-related statistical materials (Ministry of
Land, Infrastructure and Transport) for annual electric
power used for operation, fuel (diesel), and
passenger-kilometers (for FY 2008).
Automobiles Based on the figures given in the Statistical Yearbook
of Automotive Transport (Ministry of Land,
Infrastructure and Transport) for annual transport
volume (person-kilometers) and amount of fuel
consumption.

Fuel emissions unit values:

Carbon Footprint of Products Pilot Project Database of GHG Emission Factors
(tentative, Ver. 3)

Further study is needed to establish emissions unit values for ships.

• Automobiles
[1] Domestic emissions unit value databases
• Applicable unit values are listed in cradle-to-gate type domestic emissions
unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting based on expenditures for transportation fares

Corresponding section of the p. II-24, section 2.6.2, Accounting methodology, formula 6-4
Basic Guidelines
Activities subject to accounting Emissions from fuel and electric power consumption in means of transportation
used by regularly hired workers of the reporting company in operations such as
business travel (transportation portion)
Accounting method (For each mode of transport) Σ (Expenditures for transportation fares x
emissions unit value)

- 19 -
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Emissions unit values by amount of expenditure for transportation fares –
methods, and important points Secretariat (Appendix, p. 39)
(within Japan) • Emissions unit values calculated on the basis of fares per passenger
operating distance, operating distances, and emissions unit values by
passenger-kilometers can be used.
* Basic data used in emissions unit value calculation
Fares per passenger operating distance and operating distances:
Passenger aircraft Based on distances and ticket prices (standard
(domestic flights) fare, one-way) between airports on major
domestic routes.
Passenger aircraft Based on distances and ticket prices (standard
(international flights) economy fare, one-way) between airports on
major international routes.
Passenger railways Based on distances and fares between major
domestic railway stations (ten rail lines).
Automotive transport Based on person-kilometers per amount of fares,
(bus, taxi, charter calculated using the automotive transport
vehicle) operating revenue figures indicated in the
Statistical Handbook of Transport Economics
and the person-kilometer figures indicated in the
Statistical Yearbook of Motor Vehicle Transport.

Emissions unit value per passenger-kilometer:

Use the above "Emissions unit values per passenger-kilometer – Secretariat."

Further study is needed to establish emissions unit values for ships.

Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting based on number of overnight stays

Corresponding section of the p. II-24, section 2.6.2, Accounting methodology, formula 6-5
Basic Guidelines
Activities subject to accounting Emissions from fuel and electric power consumption in means of transportation
used by regularly hired workers of the reporting company in operations such as
business travel (lodging portion)
Accounting method Σ (Number of overnight stays x emissions unit value for lodging facilities)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Emissions unit values for number of overnight stays – Secretariat
methods, and important points (Appendix, p. 39)
(within Japan) • Based on the GLIO figure of 2.78 t-CO2 per million yen for the lodging
industry (producer price base) and the cost per overnight stay (9,730 yen,
the national average for ordinary weekday hotel reservations according to
the 2007 statistical survey of nationwide prices.
➢ 31.5 kg-CO2 per overnight stay
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

- 20 -
 Accounting based on number of days of business travel per employee

Corresponding section of the p. II-24, section 2.6.2, Accounting methodology, formula 6-6
Basic Guidelines
Activities subject to accounting Emissions from transportation and lodging in business travel by employees
Accounting method (For each type of business travel (domestic day trips, domestic overnight trips,
and overseas trips)) Σ (Number of days of business travel x emissions unit
value)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Emissions unit values based on number of days of business travel –
methods, and important points Secretariat
(within Japan) ○ Approach of calculation based on data concerning transportation costs and
lodging costs related to annual business travel nationwide (2010 survey of
travel and tourism consumption trends by the Japan Tourism Agency)
• Based on data on the annual costs of transportation and lodging
consumption for each type of business travel, applicable emissions unit
values are calculated on the basis of emissions unit values by means of
transportation per unit cost and emissions unit values for lodging.
Applicable unit values, usage → More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting based on number of employees

Corresponding section of the p. II-24, section 2.6.2, Accounting methodology, formula 6-7
Basic Guidelines
Activities subject to accounting Emissions from transportation and lodging in business travel by employees
Accounting method (For each industry) Σ (Number of employees x emissions unit value)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Emissions unit values based on number of employees – Secretariat
methods, and important points ○ Approach of calculation based on data concerning transportation costs and
(within Japan) lodging costs related to annual business travel nationwide (2010 survey of
travel and tourism consumption trends by the Japan Tourism Agency) (only
average values for all industries)
• Based on data on the annual costs of transportation and lodging
consumption for each type of business travel, applicable emissions unit
values are calculated on the basis of emissions unit values by means of
transportation per unit cost and emissions unit values for lodging.
○ Approach of calculation based on the correspondence table by industry
(2005)
• Based on the amounts of input into each industry of the passenger
transport sector and the lodging and per diem sector, applicable emissions
unit values are calculated on the basis of emissions unit values by means
of transportation per unit cost and emissions unit values for lodging.
Applicable unit values, usage → More in-depth study will be needed in the future.
methods, and important points
(overseas)

- 21 -
 (9) Scope 3, Category 7: Employee commuting

Accounting based on distances traveled and amounts of fuel consumed for

transportation, etc.

Corresponding section of the p. II-25, section 2.7.2, Accounting methodology, formulas 7-1, 7-2, and 7-3
Basic Guidelines
Activities subject to accounting Emissions from transportation used by employees when commuting to places
of business
Accounting method • For passenger aircraft, passenger railways, passenger ships, and
automobiles:
(For each mode of transport) Σ (Passenger-kilometers x emissions unit
value)
Here, "passenger-kilometers" indicates (for each route) Σ (number of
passengers x passenger transport distance).

• For automobiles:
Fuel method: Σ {Amount of fuel usage x emissions unit value (= unit
calorific value x emission coefficient x 44/12)}
Fuel consumption method: Σ {Distance transported / fuel consumption x
emissions unit value (= unit calorific value x emission coefficient x 44/12)}
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage For passenger aircraft, passenger railways, passenger ships, and automobiles
methods, and important points [1] Emissions unit values per passenger-kilometer – Secretariat (Appendix, p.
(within Japan) 38)
• A unit value calculated by multiplying the rate of fuel consumption per
passenger-kilometer (liters per person-kilometer) by the fuel emissions unit
value can be used.
* Basic data used in emissions unit value calculation
Rates of fuel consumption:
Passenger aircraft Based on the figures given in the Statistical Yearbook
of Air Transport for FY 2009 (Ministry of Land,
Infrastructure and Transport) for annual
person-kilometers and amount of jet fuel consumption.
Passenger Based on the figures given in the Statistical Yearbook
railways of Rail Transport (Ministry of Land, Infrastructure and
Transport) and the sourcebook of
transportation-related statistical materials (Ministry of
Land, Infrastructure and Transport) for annual electric
power used for operation, fuel (diesel), and
passenger-kilometers (for FY 2008).
Automobiles Based on the figures given in the Statistical Yearbook
(buses of Automotive Transport (Ministry of Land,
[commercial Infrastructure and Transport) for annual passenger
share-ride transport volume (person-kilometers) and amount of
service], taxis, fuel consumption (in passenger vehicles).
limousines, and
private passenger
cars)

Fuel emissions unit values:

Carbon Footprint of Products Pilot Project Database of GHG Emission Factors
(tentative, Ver. 3)

Further study is needed to establish emissions unit values for ships.

- 22 -
 • Automobiles
[1] Domestic emissions unit value databases
• Applicable unit values are listed in cradle-to-gate type domestic emissions
unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting based on expenditures for transportation fares

Corresponding section of the p. II-25, section 2.7.2, Accounting methodology, formula 7-4
Basic Guidelines
Activities subject to accounting Emissions from transportation used by employees when commuting to places
of business
Accounting method (For each mode of transport) Σ (Expenditures for transportation fares x
emissions unit value)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Emissions unit values by amount of expenditure for transportation fares –
methods, and important points Secretariat (Appendix, p. 39)
(within Japan) • Emissions unit values calculated on the basis of fares per passenger
operating distance, operating distances, and emissions unit values by
passenger-kilometers can be used.
* Basic data used in emissions unit value calculation
Fares per passenger operating distance and operating distances:
Passenger aircraft Based on distances and ticket prices (standard
(domestic flights) fare) between airports on major domestic routes.
Passenger aircraft Based on distances and ticket prices (standard
(international flights) economy fare) between airports on major
international routes.
Passenger railways Based on distances and fares between major
domestic railway stations (ten rail lines).
Automotive transport Based on person-kilometers per amount of fares,
(bus, taxi, charter calculated using the automotive transport
vehicle) operating revenue figures indicated in the
Statistical Handbook of Transport Economics
and the person-kilometer figures indicated in the
Statistical Yearbook of Motor Vehicle Transport.

Emissions unit value per passenger-kilometer:

Use the above "Emissions unit values per passenger-kilometer – Secretariat."

Further study is needed to establish emissions unit values for ships.

Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

- 23 -
 Accounting based on telework

Corresponding section of the p. II-25, section 2.7.2, Accounting methodology, formula 7-5
Basic Guidelines
Activities subject to accounting Emissions from telework by employees
Accounting method (For each type of energy) Σ (Amount of fuel usage x emissions unit value) +
amount of electricity usage x emissions unit value
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Applicable unit values are listed in cradle-to-gate type domestic emissions
(within Japan) unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting based on number of employees and number of business days

Corresponding section of the p. II-25, section 2.7.2, Accounting methodology, formula 7-6
Basic Guidelines
Activities subject to accounting Emissions from transportation used by employees when commuting to places of
business
Accounting method (For each work format and class of city) Σ (Number of employees/number of
business days x emissions unit value)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Emissions unit values per number of employees/number of business days –
methods, and important points Secretariat
(within Japan) • Applicable emissions unit values are calculated in accordance with the
commuting time and proportions by means of transportation for each type
based on questionnaire surveys, passenger-kilometers by means of
transportation, average speed, and emissions unit values by
passenger-kilometer.
Commuting time and proportions by means of transportation
Commuting time Determined on the basis of questionnaire
surveys
Proportion by means of Determined on the basis of questionnaire
transportation surveys
Passenger-kilometers Calculated with average speed based on
by means of commuting time by means of transportation as
transportation determined on the basis of questionnaire surveys
Average speed Determined on the basis of a survey report on
building an environment to promote bicycle use
by the survey committee on bicycle traffic
network development

Emissions unit value per passenger-kilometer:

Use the above "Emissions unit values per passenger-kilometer – Secretariat."

- 24 -
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(10) Scope 3, Category 8: Leased assets (upstream)

Accounting in cases where the amounts of energy consumption can be determined

for each leased asset and each type of energy

Corresponding section of the p. II-28, section 2.8.2, Accounting methodology, formula 8-1
Basic Guidelines
Activities subject to accounting Emissions from operation of assets leased to the reporting company (excluding
emissions calculated under Scope 1 or 2)
Accounting method Σ (Consumption by energy type in leased assets x emissions unit value by
energy type)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1-18)
(within Japan) • For each covered emissions activity,* the corresponding emissions unit
value (or emission coefficient) is used.
* Energy-derived CO2, non-energy-derived CO2, CH4, N2O, HFC, PFC, and
SF6
Source of unit values:
[Link]

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

- 25 -
 Accounting in cases where energy consumption can be determined for each leased
asset, but the proportions of consumption by type of energy are unknown

Corresponding section of the p. II-28, section 2.8.2, Accounting methodology, formula 8-2
Basic Guidelines
Activities subject to accounting Emissions from operation of assets leased to the reporting company (excluding
emissions calculated under Scope 1 or 2)
Accounting method Σ (Energy consumption in leased assets x emissions unit value as a weighted
average by energy type)
Data type Gate to gate
Applicable unit values, usage [1] Emissions unit value as a weighted average by energy type – Secretariat
methods, and important points (Appendix, p. 40)
(within Japan) • The applicable emissions unit value is a weighted average using the
proportions of consumption by type of energy and by type of building use.
* Basic data used in emissions unit value calculation
Other
Office Wholesale Hotels
Restaurants Schools Hospitals service
buildings and retail and inns
industries
Electric
78.7% 81.2% 46.9% 42.7% 33.6% 37.9% 39.6%
power
City gas 12.9% 14.4% 38.9% 30.7% 17.1% 25.7% 49.1%
LPG 0.0% 1.2% 7.6% 2.7% 3.7% 1.0% 1.5%
Type A
3.9% 1.2% 0.0% 14.7% 37.7% 25.4% 7.5%
heavy oil
Kerosene 1.1% 0.9% 6.6% 8.0% 2.3% 10.0% 1.5%
Local heat
3.4% 1.2% 0.0% 1.3% 5.8% 0.2% 0.8%
supply

Source: Survey of energy use in the consumer sector, Institute of Energy

Economics, Japan (FY 2002 survey commissioned by the Ministry of
Economy, Trade and Industry)

The emission coefficients for each type of energy were determined with
reference to the values of the Accounting and Reporting System.
[Link]
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting in cases where it is not possible to determine energy consumption for

each leased asset

Corresponding section of the p. II-29, section 2.8.2, Accounting methodology, formula 8-3
Basic Guidelines
Activities subject to accounting Emissions from operation of assets leased to the reporting company (excluding
emissions calculated under Scope 1 or 2)
Accounting method Σ (Floor area of leased building x emissions unit value per unit area)
Data type Gate to gate

- 26 -
Applicable unit values, usage [1] Emissions unit value per unit area – Secretariat (Appendix, p. 41)
methods, and important points • An emissions unit value per unit area is used.
(within Japan)
* Basic data used in emissions unit value calculation
2
(Unit: MJ/m )
Department store Wholesale and
Office building Restaurants Schools
or supermarket retail

739 1,320 742 2,225 354

Places of
Hotels and inns Hospitals Other
entertainment

1,936 1,719 1,527 1,258

Source: 2011 EDMC Handbook of Energy and Economic Statistics in Japan

(Institute of Energy Economics, Japan)

Other
Office Wholesale Hotels
Restaurants Schools Hospitals service
buildings and retail and inns
industries
Electric
78.7% 81.2% 46.9% 42.7% 33.6% 37.9% 39.6%
power
City gas 12.9% 14.4% 38.9% 30.7% 17.1% 25.7% 49.1%
LPG 0.0% 1.2% 7.6% 2.7% 3.7%^ 1.0% 1.5%
Type A
3.9% 1.2% 0.0% 14.7% 37.7% 25.4% 7.5%
heavy oil
Kerosene 1.1% 0.9% 6.6% 8.0% 2.3% 10.0% 1.5%
Local heat
3.4% 1.2% 0.0% 1.3% 5.8% 0.2% 0.8%
supply

Source: Survey of energy use in the consumer sector, Institute of Energy

Economics, Japan (FY 2002 survey commissioned by the Ministry of
Economy, Trade and Industry)

The emission coefficients for each type of energy were determined with
reference to the values of the Accounting and Reporting System.
[Link]
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(11) Scope 3, Category 9: Transportation and delivery (downstream)

Accounting of emissions from transportation

Corresponding section of the pp. II-32-33, section 2.9.2, Accounting methodology, formulas 9-1, 9-2, 9-3,
Basic Guidelines and 9-4
Activities subject to accounting Emissions from transport, storage, and retail sales of products (emissions from
transportation)
Accounting method Fuel method:
Σ {Amount of fuel usage x emissions unit value (= unit calorific value x
emission coefficient x 44/12)}
Fuel consumption method:
Σ {Transport distance / fuel consumption x emissions unit value (= unit calorific
value x emission coefficient x 44/12)}
Ton-kilometer method:
• For trucks: Σ {Ton-kilometers transported x unit value of fuel usage for the
ton-kilometer method x emissions unit value (= unit calorific value x
emissions unit value x 44/12)
• For railroads, ships, and aircraft: Ton-kilometers transported x emissions
unit value for each mode of transport with the ton-kilometer method
Data type Cradle to gate (Gate to gate may also be used.)

- 27 -
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Applicable unit values are listed in cradle-to-gate type domestic emissions
(within Japan) unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be
(overseas) used overseas (appendix) may be used.
• The Code of Best Practice for Carbon Offset Providers: Methodology Paper
for New Transport Emission Factors (Defra, UK, 2008) indicates emissions
unit values for freight transport in Great Britain by mode of transportation
(including vehicles by type, size, and loading ratio, and aircraft by domestic
or international flights and transport distance zones), and these emissions
unit values could be used in accounting.

Accounting of emissions from energy consumption at bases of cargo handling,

storage, and sales

Corresponding section of the p. II-33-34, section 2.9.2, Accounting methodology, formulas 9-5 and 9-6
Basic Guidelines
Activities subject to accounting Emissions from transport, storage, and retail sales of products (emissions from
energy consumption at bases of cargo handling, storage, and sales)
Accounting method Σ (Amount of fuel usage x emissions unit value)
Σ (Amount of electric power usage x emissions unit value)
Data type Cradle to gate (Gate to gate may also be used.)
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Applicable unit values are listed in cradle-to-gate type domestic emissions
(within Japan) unit value databases (such as the Carbon Footprint of Products Pilot
Project Database of GHG Emission Factors [tentative, Ver. 3]).
• For gate-to-gate type domestic emissions unit value databases such as the
following, the unit values for such processes can be used through
expansion to cradle-to-gate coverage.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting of emissions from coolant leakage at bases of cargo handling, storage,

and sales

Corresponding section of the p. II-34, section 2.9.2, Accounting methodology, formula 9-8
Basic Guidelines
Activities subject to accounting Emissions from transport, storage, and retail sales of products (emissions from
coolant leakage at bases of cargo handling, storage, and sales)
Accounting method • If emissions are calculated by determining the amount of leakage during
everyday use based on the leakage rate:
Σ {(Amount of coolant contained in equipment operated during the
emissions accounting period x emissions unit value during use) - amount
recovered and appropriately processed}

- 28 -
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the National Greenhouse Gas Inventory Report of
methods, and important points Japan (Appendix, p. 35)
(within Japan) • For each item of relevant equipment, the corresponding emissions unit
value (or emission coefficient) is used.

Source of unit values:

National Greenhouse Gas Inventory Report of Japan, April 2011 greenhouse
gas inventory, office edition

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be
used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(12) Scope 3, Category 10: Processing of sold products

In cases where data on energy consumption for processing can be obtained from
the buyer company

Corresponding section of the p. II-36, section 2.10.2, Accounting methodology, formula 10-2
Basic Guidelines
Activities subject to accounting Emissions from processing of intermediate products by companies
Accounting method Σ (Energy consumption in the processing of intermediate products x emissions
unit value)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1-18)
(within Japan) • For each covered emissions activity,* the corresponding emissions unit
value (or emission coefficient) is used.
* Energy-derived CO2, non-energy-derived CO2, CH4, N2O, HFC, PFC, and
SF6
Source of unit values:
[Link]

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

In cases where data on energy consumption for processing cannot be obtained

from the buyer company

Corresponding section of the p. II-36-37, section 2.10.2, Accounting methodology, formula 10-3

- 29 -
Basic Guidelines
Activities subject to accounting Emissions from processing of intermediate products by companies
Accounting method Σ (Amount of intermediate products sold x emissions unit value per amount
processed)
Data type Gate to gate
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • The unit values given in domestic emissions unit value databases such as
(within Japan) the following can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(13) Scope 3, Category 11: Use of sold products

Corresponding section of the p. II-40, section 2.11.2, Accounting methodology, formulas 11-1 and 11-5
Basic Guidelines
Activities subject to accounting Emissions from use of products by consumers and companies
Accounting method • Direct use stage emissions:
Σ (Anticipated number of lifetime uses of the product x proportion of
anticipated uses under the scenario x number sold during the reporting
period x amount of fuel consumption per use x emissions unit value) + Σ
(anticipated number of lifetime uses of the product x number sold during the
reporting period x amount of electricity consumption per use x emissions
unit value) + Σ (emissions of 5.5 gases during product use)
• Indirect use stage emissions:
Σ (Anticipated number of lifetime uses of the product x proportion of number
of anticipated uses under the scenario x number sold during the reporting
period x amount of fuel consumption per use under the scenario x emissions
unit value) + Σ (Anticipated number of lifetime uses of the product x number
sold during the reporting period x amount of electricity consumption per use
x emissions unit value) + Σ (emissions of 5.5 gases during product use)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1-18)
(within Japan) • For each covered emissions activity,* the corresponding emissions unit
value (or emission coefficient) is used.
* Energy-derived CO2, non-energy-derived CO2, CH4, N2O, HFC, PFC, and
SF6
Source of unit values:
[Link]

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

- 30 -
 (14) Scope 3, Category 12: End-of-life treatment of sold products

Accounting based on amounts of processed/recycled waste, by type of waste and

processing method

Corresponding section of the p. II-42, section 2.12.2, Accounting methodology, formula 11-1
Basic Guidelines
Activities subject to accounting Emissions from transportation and processing of products upon disposal by
consumers and companies
Accounting method Σ {(Amounts of processed/recycled waste, by type of waste and processing
method) x (emissions unit value for the type of waste and processing method)}
Data type Gate to gate
Applicable unit values, usage [1] Domestic emissions unit value databases
methods, and important points • Unit values for the relevant processes, prepared on the basis of
(within Japan) gate-to-gate type domestic emissions unit value databases such as the
following, can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be
(overseas) used overseas (appendix) may be used.

Accounting based on fees charged for (or amounts of) wastes consigned for
disposal/recycling, by type of waste

Corresponding section of the p. II-43, section 2.12.2, Accounting methodology, formula 11-2
Basic Guidelines
Activities subject to accounting Emissions from transportation and processing of products upon disposal by
consumers and companies
Accounting method Σ {(Fees (or amounts) for processing/recycling of wastes) x (emissions unit
value)}
Data type Gate to gate
Applicable unit values, usage [1] Emissions unit values by type of waste – Secretariat (Appendix, pp. 36-37)
methods, and important points • Using the ratios of industrial waste recycling, incineration, and landfilling
(within Japan) *1
based on actual records of waste processing for each type of waste, a
weighted emissions unit value is established for that type of waste from the
*2
emissions unit values for recycling, incineration, and landfilling.
*1
: If there are records of processing and recycling based on programs under
the Containers and Packaging Recycling Law or the Home Appliance
Recycling Law, etc., those records may be used.
*2
: For recycling, emissions unit values are established with consideration for
emissions from transport to the recycling facility as well as disassembly and
sorting.
For incineration, emissions unit values are established with consideration
for emissions from transport to the incineration facility as well as
energy-derived CO2 for incineration, non-energy-derived CO2, CH4, and
N2O.
For landfilling, emissions unit values are established with consideration for
emissions from transport to the landfill site as well as energy-derived CO2
for landfilling and CH4 emissions.

Setting values for each process:

Transport One-way transport of 100 km using a 2-ton truck
with a loading ratio of 50%.

- 31 -
 Incineration • Energy-derived CO2
The unit values given for incineration (general
waste) in the Carbon Footprint of Products
Pilot Project Database of GHG Emission
Factors (tentative, Ver. 3).
• Non-energy-derived CO2, CH4, and N2O
The emission coefficients given in the
Accounting and Reporting System under the
Global Warming Countermeasures Act.
Landfilling • Energy-derived CO2
The unit values given for landfilling (general
waste) in the Carbon Footprint of Products
Pilot Project Database of GHG Emission
Factors (tentative, Ver. 3).
• CH4
The emission coefficients given in the
Accounting and Reporting System under the
Global Warming Countermeasures Act.

At the present time, only provisional values have been established for the
recycling of LCD televisions, refrigerators, washing machines, air
conditioners, and computer monitors, based on the transport portion alone.
Specific unit values will be studied in the future.
Applicable unit values, usage [1] Overseas emissions unit value database
methods, and important points • The emissions unit values provided in the list of databases that can be used
(overseas) overseas (appendix) may be used.

(15) Scope 3, Category 13: Leased assets (downstream)

Accounting in cases where the amounts of energy consumption can be determined

for each leased asset and each type of energy

Corresponding section of the p. II-44, section 2.13.2, Accounting methodology, formula 13-1
Basic Guidelines
Activities subject to accounting Emissions from operation of assets leased to other companies
Accounting method Σ (Consumption by energy type in leased assets x emissions unit value by
energy type)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1-18)
(within Japan) • For each covered emissions activity,* the corresponding emissions unit
value (or emission coefficient) is used.
* Energy-derived CO2, non-energy-derived CO2, CH4, N2O, HFC, PFC, and
SF6
Source of unit values:
[Link]

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be used.
➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points

- 32 -
(overseas)

Accounting in cases where energy consumption can be determined for each leased
asset, but the proportions of consumption by type of energy are unknown

Corresponding section of the p. II-44, section 2.13.2, Accounting methodology, formula 13-2
Basic Guidelines
Activities subject to accounting Emissions from operation of assets leased to other companies
Accounting method Σ (Energy consumption in leased assets x emissions unit value as a weighted
average by energy type)
Data type Gate to gate
Applicable unit values, usage [1] Emissions unit value as a weighted average by energy type – Secretariat
methods, and important points (Appendix, p. 40)
(within Japan) • The applicable emissions unit value is a weighted average using the
proportions of consumption by type of energy and by type of building use.
* Basic data used in emissions unit value calculation
Other
Office Wholesale Hotels
Restaurants Schools Hospitals service
buildings and retail and inns
industries
Electric
78.7% 81.2% 46.9% 42.7% 33.6% 37.9% 39.6%
power
City gas 12.9% 14.4% 38.9% 30.7% 17.1% 25.7% 49.1%
LPG 0.0% 1.2% 7.6% 2.7% 3.7% 1.0% 1.5%
Type A
3.9% 1.2% 0.0% 14.7% 37.7% 25.4% 7.5%
heavy oil
Kerosene 1.1% 0.9% 6.6% 8.0% 2.3% 10.0% 1.5%
Local heat
3.4% 1.2% 0.0% 1.3% 5.8% 0.2% 0.8%
supply

Source: Survey of energy use in the consumer sector, Institute of Energy

Economics, Japan (FY 2002 survey commissioned by the Ministry of
Economy, Trade and Industry)

The emission coefficients for each type of energy were determined with
reference to the values of the Accounting and Reporting System.
[Link]
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

Accounting in cases where it is not possible to determine energy consumption for

each leased asset

Corresponding section of the p. II-44-45, section 2.13.2, Accounting methodology, formula 13-3
Basic Guidelines
Activities subject to accounting Emissions from operation of assets leased to other companies
Accounting method Σ (Floor area of leased building x emissions unit value per unit area)
Data type Gate to gate

- 33 -
Applicable unit values, usage [1] Emissions unit value per unit area – Secretariat (Appendix, p. 41)
methods, and important points • An emissions unit value per unit area is used.
(within Japan)
* Basic data used in emissions unit value calculation
2
(Unit: MJ/m )
Department store Wholesale and
Office building Restaurants Schools
or supermarket retail

739 1,320 742 2,225 354

Places of
Hotels and inns Hospitals Other
entertainment

1,936 1,719 1,527 1,258

Source: 2011 EDMC Handbook of Energy and Economic Statistics in Japan

(Institute of Energy Economics, Japan)

Other
Office Wholesale Hotels
Restaurants Schools Hospitals service
buildings and retail and inns
industries

Electric
78.7% 81.2% 46.9% 42.7% 33.6% 37.9% 39.6%
power

City gas 12.9% 14.4% 38.9% 30.7% 17.1% 25.7% 49.1%

LPG 0.0% 1.2% 7.6% 2.7% 3.7% 1.0% 1.5%

Type A
3.9% 1.2% 0.0% 14.7% 37.7% 25.4% 7.5%
heavy oil

Kerosene 1.1% 0.9% 6.6% 8.0% 2.3% 10.0% 1.5%

Local heat
3.4% 1.2% 0.0% 1.3% 5.8% 0.2% 0.8%
supply

Source: Survey of energy use in the consumer sector, Institute of Energy

Economics, Japan (FY 2002 survey commissioned by the Ministry of
Economy, Trade and Industry)

The emission coefficients for each type of energy were determined with
reference to the values of the Accounting and Reporting System.
[Link]
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(16) Scope 3, Category 14: Franchises

Corresponding section of the p. II-46, section 2.14.2, Accounting methodology

Basic Guidelines
Activities subject to accounting Emissions from franchise members
Accounting method Σ (Amount of activity x emissions unit value)
Data type Gate to gate
Applicable unit values, usage [1] Emission coefficients in the Accounting and Reporting System under the
methods, and important points Global Warming Countermeasures Act (Appendix, pp. 1-18)
(within Japan) • For each covered emissions activity,* the corresponding emissions unit
value (or emission coefficient) is used.
* Energy-derived CO2, non-energy-derived CO2, CH4, N2O, HFC, PFC, and
SF6
Source of unit values:
[Link]

[2] Other domestic emissions unit value databases

• For emissions activities not covered under [1], the unit values given in
domestic emissions unit value databases such as the following can be used.

- 34 -
 ➢ IDEA (Inventory Database for Environmental Analysis)
➢ LCA database of the LCA Japan Forum
Applicable unit values, usage More in-depth study will be needed in the future.
methods, and important points
(overseas)

(17) Scope 3, Category 15: Investments

Corresponding section of the p. II-49, section 2.15.2, Accounting methodology, formula 15-3
Basic Guidelines
Activities subject to accounting Emissions from operation of investments
Accounting method Σ {(Amount of stock investment x emissions unit value by investment sector)}
+ Σ {(Amount of bond investment x emissions unit value by investment sector)}
+ Σ {(Total amount of project investment x emissions unit value by investment
sector)}
Data type Gate to gate
Applicable unit values, usage Emissions unit values in investment sectors are to be obtained by means such
methods, and important points as direct queries by investors to investment destinations. (Emissions unit
(within Japan) values for investments will not be established in this database.)
Applicable unit values, usage
methods, and important points
(overseas)

(18) Scope 3: Other

- 35 -
2.3 Issues for future study

The following is a list of issues requiring further study in the compilation of the
emissions unit value database.

Table 4. Issues for future study

Division Category Issues for future study

• Establishment and completeness of emissions unit values that
are applicable in overseas activities
Issues common to all categories
• Emissions unit value data type that is applicable in all categories
(cradle-to-gate or gate-to-gate)
Reporting company's emissions
Direct emissions (Scope
1)
Energy-derived indirect • Establishment of emissions unit values that conform to the scope
emissions (Scope 2) of accounting under the GHG Protocol
Other indirect emissions (Scope 3)
• Studying the potential for establishment of emissions unit
Purchased goods and
1 values for the purchasing of resources, materials, etc.,
services
obtained by means of recycling
2 Capital goods
Fuel and energy related
• Establishment of emissions unit values that conform to the
3 activities not included in
scope of accounting under the GHG Protocol
Scope 1 or 2
Transportation and
4
delivery (upstream)
Waste generated in • Establishment of emissions unit values for cases where
Upstream 5
operations wastes are recycled
• Privately owned motorcycles
6 Business travel • Establishment of unit values per ship passenger-kilometer
and unit values per amount of transportation fare
expenditure
• Privately owned motorcycles
7 Employee commuting • Establishment of unit values per ship passenger-kilometer
and unit values per amount of transportation fare
expenditure
8 Leased assets (upstream)
Transportation and
9
delivery (downstream)
Processing of sold
10
products
11 Use of sold products
Downstream End-of-life treatment of • Establishment of emissions unit values for cases where
12
sold products wastes are recycled
Leased assets
13
(downstream)
14 Franchises
15 Investments
Other

- 36 -
Based on the recommendation in the Basic Guidelines to use the types of calculations
that provide the greatest rate of coverage, we have tried to make maximal use of
existing databases with regard to the emissions unit values established through the
present study. However, because the existing databases that we have used as a reference
or source of emissions unit values in this document were not developed for the purpose
of calculating supply chain emissions, etc., there is a possibility that the level of
accuracy may not necessarily be adequate when looking at individual emissions unit
values. (In the present study, we have taken the reliability of overall databases into
consideration to some extent, but we have not compared and verified the individual
emissions unit values.)

Therefore, for the sake of further improvements in the accuracy of accounting, it is

important to compare and study the emissions unit values to determine the extent of
potential error that may arise in the results of accounting depending on the emissions
unit values that are used. In addition, uncertainty in the results of accounting should also
be a topic for future study.

End

- 37 -
 Roster of Members
Working Group for Study of Unit Values
Study Group on Greenhouse Gas Emissions Throughout the Supply Chain

Tahara, Kiyotaka Director, Society and LCA Study Group, Research Institute of Science for
Safety and Sustainability, National Institute of Advanced Industrial Science and Technology

Nakatani, Jun Assistant Professor, Graduate School of Engineering, The University

of Tokyo

Nakano, Katsuyuki Manager, LCA Development Office, Department of Product and

Environmental Aspects, Japan Environmental Management
Association for Industry

Matsuno, Yasunari* Associate Professor, Graduate School of Engineering, The University

of Tokyo

Hayami, Hitoshi Professor, Faculty of Business and Commerce, Keio University

(through FY 2011)

Nansai, Keisuke Senior researcher, International Material Cycles Research Section,

Center for Material Cycles and Waste Management, National Institute
for Environmental Studies (from FY 2012)

*Chairman

- 38 -