Standards for Calculating Environmental Performance Indicators[1] For the period April 1, 2017 to March 31, 2018
[2] Calculation performed with reference to Environmental Reporting Guidelines, 2012 Edition, Ministry of the Environment.

INPUT
Procurement

Environmental performanceindicator
Procurement rate for environmentallyconscious products (%)

Standards forcalculation, etc.

Calculation method, etc.

–Value of environmentally conscious products procured divided by value of all products procured
Environmentally conscious products: recycled paper and non-chlorine bleached pulp paper; forest-certifiedand other paper; biodegradable and recycled film and other plastics; plant oil-based ink, recycled solvents,and other environmentally certified products

Energy consumption (kl or TJ)

Electricity (million kWh)

Production

Distribution

City gas (million Nm3)

Electric power annual procurement
Annual procurement of city gas

LPG (million kg)

LPG annual procurement

LNG (million kg)

LNG annual procurement

Fuel oil, kerosene, diesel fuel, gasoline (kl)Annual fuel procurement

Steam (TJ)

Annual steam procurement

Water consumption (million m3)–Annual consumption of municipal water, well water, and industrial water

Input volume of principal raw materials (kt)–

Total weight of paper, plastic, ink, metals, etc., used in production plants

Principal secondary materials (kt)–

Total weight of solvents, acids, alkalis, etc., used in production plants

Energy usage during shipment of goods (kl)Recycled solvent (kt)

Recycling

Act on the Rational Use of Energy
Act on Promotion of Global Warning
Countermeasures

Total of all energy consumed annually × calorie conversion factor for each energy type
Calorie conversion factors for city gas are calculated according to the caloric values in Appendix 4, “List ofCity Gas Suppliers and Supplied Quantity of Heat” (revised April 15, 2013) of the Requirements for Filling Out
Periodic Reports Based on Articles 15 and 19-2 of the Act on the Rational Use of Energy.
For other types of energy, calculations were performed using the caloric values listed in the revised Act onPromotion of Global Warning Countermeasures (an enforcement ordinance issued on March 31, 2010 by theMinistry of the Environment and the Ministry of Economy, Trade and Industry).

Act on Promotion of Global WarningCountermeasures–

Calculation of petroleum energy used in shipping in accordance with the Act on Promotion of Global WarmingCountermeasures
Utilization of recycled solvents in own and externally contracted production facilities

Recycled acid and alkaline (kt)–Utilization of recycled solvents in own and externally contracted production facilities

Recycled water (million m3)–

Water recycled or recirculated in own production plants

Vapor generated from waste heat recovery (tons)–

Steam generated through heat from odor reduction equipment and furnaces

1

OUTPUT

Environmental performanceindicator

GHG emissions (kt-CO2 equivalent)

Atmospheric emissions

Standards forcalculation, etc.

Act on the Rational Use of Energy
Act on Promotion of Global Warning
Countermeasures

SOx emissions (tons)
Air Pollution Control Act, etc.

–

Total emissions to the atmosphere from plants handling at least 1 ton annually

Chlorofluorocarbons (tons)–

Total emissions to the atmosphere from plants handling at least 1 ton annually–

Total emissions to the atmosphere from incineration in own furnaces

VOC emissions (tons)

Water discharged (million m3)

Act on Confirmation, etc. of Release
Amounts of Specific Chemical
Substances in the Environment andPromotion of Improvements to theManagement Thereof (PRTR Law)
–COD emissions (tons)
Nitrogen emissions (tons)

Water Pollution Control Act

Phosphorous emissions (tons)

Scope 3Calculated for equipment using liquid fuel (fuel oil or kerosene), based on emission volume per unit of time andhours of operation
Sulfur oxides (Nm3/h) × annual hours of facility operation (h) × 64/22.4 × 10 -3

Dichloromethane (tons)

Dioxins and dioxin-like compounds (mg-TEQ)

Waste emissions

GHG emissions from electric power consumption, fuel consumption and combustion, waste incineration, andfrom emissions to the atmosphere of HFC, PFC, and SF6 are calculated for city gas according to the caloricand emission values in Appendix 4, “List of City Gas Suppliers and Supplied Quantity of Heat” (revised April15, 2013) of the Requirements for Filling Out Periodic Reports Based on Articles 15 and 19-2 of the Act on theRational Use of Energy. For other forms of energy, calculations were made using caloric and emissions values
listed in the revised Act on Promotion of Global Warning Countermeasures (an enforcement ordinance publishedMarch 31, 2010 by the Ministry of the Environment and the Ministry of Economy, Trade and Industry).
Note, however, that electricity emission factors from electricity consumption for the past year were calculatedusing the Federation of Electric Power Companies of Japan’s 2005 emissions unit as detailed on page 20.
Emissions for offshore sites were calculated using factors drawn from sources such as the Greenhouse Gas
Protocol and the U.S. Department of Energy.

Calculated using the formula for NOx emissions in the calculation graph from the “Environmental ActivityEvaluation Program,” Ministry of the Environment, 1999

NOx emissions (tons)

Emissions to waters

Calculation method, etc.

Annual use by individual production plant of chemical substances subject to the PRTR Law reporting is theamount exceeding the exemption cutoff. For other VOCs, the figure shown is the total of VOCs amounting to
1 ton or more of emission to the atmosphere.
Annual emissions to public waters and sewer systems
Calculated from annual discharged water and average concentration to which the Water Pollution Control Act applies.
COD concentration (mg/l) × annual designated water discharge (m3) × 10 -6
Calculated from annual discharged water and average concentration to which the Water Pollution Control Act applies.
Nitrogen (mg/l) × annual designated water discharge (m3) × 10 -6
Calculated from annual discharged water and average concentration to which the Water Pollution Control Act applies.
Phosphorus concentration (mg/l) × annual designated water discharge (m3) × 10 -6

Undesired materials generated (kt)

Total of valuable substances sold, outsourced processing and amount sent to own processing facilities

Waste emissions (kt)

Total outsourced waste processing

Waste per unit of production(tons/billion yen)Calculated from waste emissions and DNP consolidated sales
Domestic figures calculated based on domestic sales

Final disposal volume (kt)Waste Management and Public Cleansing
ActOf outsourced waste processing, the total disposed of in landfills after direct or indirect processing

Final disposal rate (%)

Final disposal volume ÷ undesired materials production volume

Recycle rate (%)

For paper, plastic, metal, and glass, calculated as: (amount of valuable materials + amount of materials
recycled as resources + volume of thermal recycling) / undesired materials production volume

Zero emissions

Calculated as final disposal volume / undesired materials production volume, and defined as less than 0.5%

Used paper segregation/collection (tons)

Office paper collected

GHG emissions(million tons-CO2 equivalent)

Basic Guidelines on Accounting forGreenhouse Gas Emissions Throughout
the Supply Chain, Version 2.2 (releasedby the Ministry of the Environment andthe Ministry of Economy, Trade andIndustry)

Activity data × Emission factor2Products and services
Environmentallyconscious productsand services

Environmental accounting

Environmental performanceindicator

Standards forcalculation, etc.

Sales of environmentally conscious products
and services–

Environmental performanceindicator

Standards forcalculation, etc.

“Investment” inenvironmental
conservation costs

Environmental
conservation benefit
related to goods andservices produced bybusiness activities
Cost saving throughenvironmental
conservation activities

Total sales of Eco-Products and Super Eco-Products, as determined by a point scale rating of degree ofenvironmental consciousness from a product lifecycle standpoint

Calculation method, etc.

Environmental Accounting Guidelines,
2005 Edition

Amount invested in environment-related facilities during the fiscal year

Environmental Accounting Guidelines,
2005 Edition

Sum of depreciation, repair, operating and other costs of environmental facilities, environmental survey costand personnel cost for the fiscal year
Cost of personnel conducting administration activities is calculated by applying 100% of the average
personnel cost for those engaging in the activities full-time. For those also assuming other roles, 10 or 20% of
the average personnel cost will be applied, depending on their assignments.

Consumption/emissions per unit ofdomestic sales

Environmental Accounting Guidelines,
2005 Edition

Consumption per unit of consolidated sales in Japan used as a performance indicator for resources input intobusiness activities (energy and water), and emissions per unit of consolidated sales in Japan as a performanceindicator for waste and CO2 emissions

CO2 emissions after product shipment(kt-CO2 equivalent)

Basic Guidelines on Accounting forGreenhouse Gas Emissions Throughout
the Supply Chain, Version 2.2 (releasedby the Ministry of the Environment andthe Ministry of Economy, Trade andIndustry)

Sum of Scope 3 emissions (part of Category 4 and Categories 9, 10, 11 and 12)–“Expense” inenvironmental
conservation costs
Performanceindicators
corresponding tobusiness area costs

Calculation method, etc.

–

Disposal cost saving–

Calculated by using a formula: (Per-unit volume for the base period – per-unit volume for the current period) x
volume of business activities for the current period
Volume of business activities is represented by consolidated sales in Japan, while per-unit volume iscalculated by using a formula: waste disposal cost/consolidated sales in Japan. Per-unit volume for the baseperiod (previous fiscal year) is the aggregated average of the past three years from the previous fiscal year.

3