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Calculation Methods and Conversion factors

Greenhouse Gas (GHG) Emissions

Source of calorific values and emission factors used to calculate GHG emissions for energy and Scope 1 and Scope 2:

  • Please refer to Appendix 1 of the Ordinance on Enforcement of the Act on Rationalizing Energy Use, Appendix 1 of the Ordinance on Enforcement of the Act on Promotion of Global Warming Countermeasures for the calculation method, calorific value and emission factors and "Greenhouse Gas Emission Calculation and Reporting Manual (Ver4.9) (April 2023) " of the GHG Emissions Accounting, Reporting, and Disclosure System.
  • City gas uses calorific value for each business site. We use the factors published by the Ministry of Economy, Trade and Industry (METI) in the Energy Conservation Statutory Regular Report, Medium- to Long-Term Plan (Specified Business Operators, etc.) Completion Guidelines. Electricity uses emission factors for each business site from Ministerial Ordinance on Calculation of Greenhouse Gas Emissions Arising from the Business Activities of Specified Emitters. - FY2021 Results, the Ministry of the Environment and Ministry of Economy, Trade and Industry.
  • "Transportation etc." of city gas refers to fuel etc. of CNG vehicles. Please refer to II-38 of "Part 2: Calculation method of greenhouse gas emission" of "Greenhouse Gas Emission Calculation and Reporting Manual (Ver4.9) (April 2023) " of the GHG Emissions Accounting, Reporting, and Disclosure System.
  • Estimated energy usage volume is an estimation, due to reasons such as being a tenant in a building and not knowing the type of energy, etc. "Air conditioning energy estimation tool" of The Energy Conservation Center, Japan was used to calculate. Please refer to "Part 2: Calculation method of greenhouse gas emission" and II-35 of "CO2 emissions when estimating the volume of energy usage as a tenant in buildings etc." of "Greenhouse Gas Emission Calculation and Reporting Manual (Ver4.9) (April 2023) " of the GHG Emissions Accounting, Reporting, and Disclosure System.
  • Used 3.6GJ/MWh as the calorific value of electricity from renewable energy sources.
  • Used 0.277777778MWh/GJ as the electricity conversion factor.
  • Scope includes consolidated Group companies in Japan, and Swan Co., Ltd. Consolidated Group companies overseas were not included, since they account for less than 3% of Yamato Group's operating revenue, and the estimated emission volume was minimal.

Source of calculation method and emission factors used to calculate GHG emissions for Scope 3 CO2 emissions, and reporting boundary:

Category 1: Purchased goods and services

  • Boundary/scope of coverage: Emissions related to goods and services purchased by Yamato Transport Co., Ltd., transportation outsourcing (trunk line transport and deliveries), and outsourcing of maintenance and repairs to company-owned vehicles and company logistics locations.
  • Calculation method: CO2 emission=Value of purchased good or service and outsourcing service x emission factor of purchased good or service per unit of economic value (source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry, and the spend-based method in the GHG protocol "Technical Guidance for Calculating Scope 3 Emissions-Supplement to the Corporate Value Chain(Scope3)Accounting & Reporting Standard".
  • Emission factor: Source)"Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment, "[5]Emissions unit values based on the correspondence table by industry (1) Emissions unit values: physical amounts (2) Emissions unit values: monetary values."
    (Reference: Yamato Transport Co., Ltd. accounts for 80% of total Scope 1 & 2 emissions of the Yamato Group consolidated companies in Japan, and Swan Co., Ltd.)

Category 2: Capital goods

  • Boundary/scope of coverage: Upstream emissions of capital goods (vehicles and buildings, etc.) purchased or otherwise acquired by the consolidated companies of the Yamato Group
  • Calculation method: CO2 emissions = Capital expenditure × Emission intensity (Source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry, and GHG protocol "Technical Guidance for Calculating Scope 3 Emissions-Supplement to the Corporate Value Chain (Scope3) Accounting & Reporting Standard" spend-based method)
  • Emission factor: Source)"Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment "[6] Emission unit values by price of capital good <Secretariat>".

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

  • Boundary/scope of boundary: Upstream emissions of fuel and energy purchased and used or sold by Yamato Group consolidated companies in Japan, and Swan Co., Ltd.
  • Calculation method: CO2 emissions = purchased amount of electricity, fuel, and heat × emission intensity. (Source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry.
  • Emission factor: For electricity, used "Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment "[7] Emission unit values per usage of electricity and heat <Secretariat>". For fuel, used "IDEAv2 (for calculating emission volume of supply chain GHG" by the Ministry of the Environment.

Category 5: Waste generated in operations

  • Boundary/scope of coverage: Emissions related to the disposal of waste generated from Yamato Transport Co., Ltd.
  • Calculation method: CO2 emissions = volume of waste treatment and recycling by waste type outsourced x emission factor. (Source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry.
  • Emission factor: Source) "Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment "[9] Emission unit value by waste type <Secretariat>".
    (Reference: Yamato Transport Co., Ltd. accounts for 80% of total Scope 1 & 2 emissions of the Yamato Group consolidated companies in Japan, and Swan Co., Ltd.)

Category 6: Business travel

  • Boundary/scope of coverage: Emissions from business trips made by employees of Yamato Holdings and Yamato Transport Co., Ltd.
  • Calculation method: CO2 emissions = total business travel expenditure by mode of business travel transport x emission factor. (Source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry, and GHG protocol" Technical Guidance for Calculating Scope 3 Emissions-Supplement to the Corporate Value Chain (Scope3) Accounting & Reporting Standard" spend-based method)
  • Emission factor: Source) "Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment "[11] Emission unit values by amount of expenditure for transportation fares <Secretariat>".

Category 7: Employee commuting

  • Boundary/scope of coverage: Emissions from commuting by employees of Yamato Holdings Co., Ltd. and Yamato Transport Co., Ltd.
  • Calculation method: CO2 emissions = total travel expenses paid by method of travel x emission factor. (Source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry
  • Emission factor: Source) "Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment "[11] Emission unit value per travel expense paid <Secretariat>".

Category 11: Use of sold products

  • Boundary/scope of coverage: Emissions through the use of fuel sold by Yamato Autoworks Co., Ltd.
  • Calculation method: CO2 emission=total sales volume of fuel (diesel fuel and gasoline) x emission factor. (Source:"CO2e emission=Σ (total quantity of fuel sold x fuel combustion emission factor)" of the GHG protocol "Technical Guidance for Calculating Scope 3 Emissions-Supplement to the Corporate Value Chain (Scope3) Accounting & Reporting Standard".
  • Emission factor: Appendix 1 of the Ordinance on Enforcement of the Act on Rationalizing Energy Use, Appendix 1 of the Ordinance on Enforcement of the Act on Promotion of Global Warming Countermeasures. "GHG emission calculation and reporting manual (Ver4.9) (April 2023) " of the "GHG emissions accounting, reporting and disclosure system".

Category 12: End-of-life treatment of sold products

  • Boundary/scope of coverage: Emissions generated from the disposal and treatment of packaging materials sold by Yamato Transport Co., Ltd. (Kuroneko document cases)
  • Calculation method: CO2 emission = Weight of materials sold (estimated weight of waste paper) x emission factor. (Source: "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry.
  • Emission factor: Source)" Emissions unit values for accounting of greenhouse gas emissions etc., by organizations throughout the supply chain (Ver3.3)" by the Ministry of the Environment "[9]Emission unit values by waste type <Secretariat>".

Category 4: Upstream transportation and distribution

Category 8: Upstream leased assets

Category 9: Downstream transportation and distribution

Category 10: Processing of sold products

Category 13: Downstream leased assets

Category 14: Franchises

Category 15: Investments

  • Not applicable.
  • Refer to "Basic Guideline for calculating greenhouse gas emissions throughout the supply chain (Ver2.5)" by the Ministry of the Environment and the Ministry of Economy, Trade and Industry of Japan
  • Category 4: Emissions through our business for which services are outsourced to third parties (such as outsourced transportation by trucks, railway, ships and aircraft) is calculated in Scope 3 Category 1 "Purchased goods and services", so is not included here. Refer to "Explanations by industry (logistics industry) for the Basic Guidelines on accounting for greenhouse gas emissions throughout the supply chain" by the Ministry of the Environment.
  • Category 8: Emissions from the operation of leased assets used by our business is calculated in Scope 1 and 2, so is not included here.
  • Category 9: Calculated in Scope 1 and 2, and in Scope 3 Category 1 "Purchased goods and services", so is not included here.
  • Category 10: Not applicable.
  • Category 13: Although there are lease vehicles and electronic appliances in some of our Group companies, the volume of emissions makes up only an extremely small part of the total, as well as being hard to calculate, so was not included in the calculation.
  • Category 14: Within the Yamato Group, Box Charter Co., Ltd. has a franchise system, but emissions by Box Charter makes up only 0.002% of the Group's total emissions, as well as it being hard to collect data, so was not included in the calculation.
  • Category 15: Not applicable as not mainly private financial institutions.

Waste

Boundary and Scope of waste

  • Boundary: Consolidated Group companies in Japan, and Swan Co., Ltd. In some Group companies, data was not available from contractors, and was thus not obtained.
  • Hazardous waste is categorized as "Specially Controlled Waste" based on Japan's Waste Management Law.
  • Non-hazardous waste is categorized as other waste (industrial waste, general waste other than Specially Controlled Waste and valuables).
  • "Recycled" refers to the total volume of material recycle, chemical recycle, and the portion of reduced volume that was recycled.
    "Recovered" refers to volume that was thermal recycled.
    "Incinerated" refers to volume that was incinerated, out of "reduced volume".
    "Final disposal" refers to volume that was landfilled, as well as the portion of reduced volume that was landfilled instead of being recycled.
  • Includes some estimations (e.g. used proportional distribution for volume generated as tenant in building).
  • Refer to "Category 5 above for calculation method of GHG emissions from "Waste generated in operation" of Scope 3.

Other

Boundary and scope of Water

  • Scope: Water source and water discharge data (from FY2020 onward) is for domestic consolidated companies and Swan Co., Ltd. Water discharge data (up to and including FY2019) is for 13 domestic consolidated companies.
  • Both withdrawal and discharge include estimates.
  • Partially revised FY2020 data.

Size of habitat areas protected or restored through biotopes, etc.

  • Size of animal and plant habitat area restored through biotopes, etc.

Environmental accounting reference guidelines

  • "Environmental Accounting Guideline 2005" by the Ministry of the Environment.