Environmental Data

Calculation Standards of Environmental Performance Indicators

Period and Organizations Covered by Environmental Data

RY Period Organizations covered (No. of companies)
Data in Japan Overseas data Consolidated subsidiaries*3 Affiliated companies accounted for under the equity method*4
Japan Overseas Total
2012 April 2012 to March 2013 January 2012 to December 2012 62 95 157
2013 April 2013 to March 2014 January 2013 to December 2013 61 101 162
2014 April 2014 to March 2015 January 2014 to December 2014 53 103 156 12
2015 April 2015 to March 2016*1 January 2015 to December 2015*1 51 102 153 13
2016 January 2016 to December 2016 January 2016 to December 2016*2 47 125 172 12

*1 Although the accounting period of RY2015 is nine months (April 2015 to December 2015) due to the change of the account closing time, the period for the environmental data is set to be a year.
Consolidated net sales used to calculate the environmental load per unit of consolidated net sales (CO2 emissions, energy use, CO2 emissions during distribution, amount of waste discharged, water consumption, VOC emissions, amount of PRTR-designated substances released and transferred) for RY 2015 are the total consolidated sales from April 2015 to March 2016.

*2 Of the overseas consolidated subsidiaries, for Great Plains Manufacturing, Inc. (GP), which became a consolidated subsidiary in July 2016, the period of its environmental data is six months (July 2016 to December 2016), and the data except for its four major production sites (account for over 80% of sales of GP Group in RY2016) and four major non-production sites (accounting for over 90% of the employees of non-production sites of GP Group in RY2015) is estimated.
Data of the amount of chemical substances (VOC) handled and VOC emissions are excluded from the calculation.

*3 The coverage of consolidated subsidiaries is 100% for each year.

*4 Starting from RY2014, part of the affiliated companies accounted for under the equity method are covered by the data.

Calculation Methods of Environmental Performance Indicators

Energy and CO2-related

Indicator (unit) Calculation method
Energy use (J)
  • Energy use = Amount of purchased electricity consumed at business sites × per-unit heat value + Σ [amount of each fuel consumed × per-unit heat value of each fuel]
  • Per-unit heat value is determined in accordance with the Enforcement Regulation for the Act on the Rational Use of Energy, Japan.
CO2 emissions
(kilotons CO2e)
  • CO2emissions = CO2 emissions from energy sources + non-energy source greenhouse gas emissions
  • CO2 emissions from energy sources = Amount of purchased electricity consumed at business sites × CO2 emission coefficient + Σ [amount of each fuel consumed at business sites × per-unit heat value of each fuel × CO2 emission coefficient of each fuel]
  • Non-energy source greenhouse gas emissions = CO2 emissions from non-energy sources + non-CO2 greenhouse gas emissions
  • Per-unit heat value is determined in accordance with the Enforcement Regulation for the Act on the Rational Use of Energy, Japan.
  • CO2 emission coefficients
  • [RY1990]
    Based on the Report on Survey of Carbon Dioxide Emissions (Japan's Environment Agency 1992) and the Guideline for Measures to prevent Global Warming (Japan's Environment Agency 1993)

    [RY2011 to RY2015]
    <Fuel>
    Based on the Manual for Calculation and Report of Greenhouse Gas Emissions (Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry)

    <Electricity>
    Data for Japan are effective emission coefficients for each electricity utility, and overseas data are according to the GHG emissions from purchased electricity (GHG Protocol).

    [RY2016]
    <Fuel>
    Based on the Manual for Calculation and Report of Greenhouse Gas Emissions (Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry)

    <Electricity>
    Data for Japan are effective emission coefficients for each electricity utility, and overseas data are according to CO2 Emissions from Fuel Combustion - 2016 edition (IEA) and The Emissions & Generation Resource Integrated Database (eGRID) (EPA).

  • The method for calculating non-energy source greenhouse gas emissions is based on the Manual for Calculation and Report of Greenhouse Gas Emissions (by Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry)
  • The amount of CO2 emissions in RY1990 is solely the amount of CO2 emissions from energy sources at Kubota production sites.
Freight traffic (ton-km)
  • Freight traffic = Σ [Freight transportation amount (tons) × distance traveled (km)]
  • Freight traffic refers to the volume of products and industrial waste transported during domestic distribution
Fuel consumption during transportation (J)
  • Fuel consumption during transportation = Σ [Freight traffic by truck × Fuel consumption per ton-kilometer × per-unit heat value]+Σ [Freight traffic by rail and water × energy use (heat value) per unit ton-kilometer]
  • Calculation method is from the Manual to Support Merchants regarding Revisions to Energy Conservation Laws , 3rd Edition (April 2006, Japan's Energy Conservation Center of the Agency of Natural Resources and Energy, Japanese Ministry of Economy, Trade and Industry)
CO2 emissions during distribution (kilotons CO2e)
  • CO2 emissions during distribution = Σ [Fuel consumption for freight shipment by truck × CO2 emission per ton-kilometer by fuel of transportation] + Σ [Fuel consumption for freight shipment by rail and water × CO2 emission per ton-kilometer by means of transportation]
  • Calculation method is based on the ton-kilometer method stipulated in the Manual for Calculation and Report of Greenhouse gas Emission (Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry)
Total energy input (J)
  • Total energy input = Energy use + Fuel consumption during transportation
Scope 3 emissions
(kilotons CO2e)
  • The calculation method is based on the Basic Guidelines regarding the Calculation of Greenhouse Gas Emissions throughout the Supply Chain (Japan's Ministry of the Environment and Ministry of Economy, Trade and Industry) and the Emissions per Unit Database for the Purpose of Calculating the Greenhouse Gas and Other Emissions of Organizations throughout the Supply Chain
  Resource extraction, transportation and manufacturing related to purchased goods, etc.
  • Σ [Production volume × CO2 emissions per unit]
  • Products: Agricultural machinery (tractors, rice transplanters, combine harvesters), construction machinery (compact excavators, etc.), and ductile iron pipe
  • Production volume: Number of units shipped for agricultural and construction machinery, and production weight for ductile iron pipes
  • CO2 emissions per unit: estimated from the CO2 emissions per unit of production of the product
  Extraction and production of capital goods such as equipment
  • Equipment investment amount × CO2 emissions per unit
  Extraction, production and transportation for fuels for generation of purchased electricity
  • Purchased electricity consumed at business sites × CO2 emissions per unit
  Disposal of wastes discharged from business sites
  • Σ [Amount of waste discharge by type × CO2 emissions per unit]
  Employee business travels
  • Σ [Transportation expenses paid by method of transport × CO2 emissions per unit]
  • Transportation expenses paid by method of transport are for airline tickets and railway tickets
  • For a part of the overseas subsidiaries (68 sites), estimate by multiplying the net sales of the subsidiaries in each of the regions and countries mentioned by the ratio of transportation expenses for each method of travel included in the net sales of major subsidiaries in Europe, America, Asia and China.
  Employee commuting
  • Σ [Transportation expenses paid by method of transport × CO2 emissions per unit]
  • The amount of transportation expenses is for the amount paid for Kubota employees' railway tickets and car travel
  Transportation of products and waste
  • Same as the CO2 emissions during distribution
  Processing of intermediate products
  • Σ [Sales volume of intermediate products × CO2 emissions per unit]
  • Intermediate products: engines (external sales only)
  • CO2 emissions per unit: CO2 emissions per unit at Kubota Group's processing plants
  Use of products sold
  • Σ [No. of products sold × CO2 emissions per unit]
  • Products: agricultural machinery (tractors, rice transplanters, combine harvesters), construction machinery (compact excavators, etc.)
  • CO2 emissions per unit: Fuel consumption per hour × Annual hours of use × Years of service life × per-unit heat value of each fuel × CO2 emission coefficient of each fuel (calculated by assuming the fuel consumption per hour, annual hours of use, and years of service life for each product)
  End-of-life transportation and treatment of sold products
  • Σ [No. of products shipped × CO2 emissions per unit]
  • Products: Agricultural machinery (tractors, rice transplanters, combine harvesters) and construction machinery (compact excavators, etc.)
  • CO2 emissions per unit: estimated CO2 emissions per unit of product

Waste-related

Indicator (unit) Calculation method
Amount of waste, etc. generated (kilotons)
  • Amount of waste, etc. generated = sales of valuable resources + amount of waste discharge
Amount of waste discharge (kilotons)
  • Amount of waste discharge = Amount of industrial waste discharge + Amount of general waste discharged from business activities
Amount of resource recycling (kilotons)
Amount of volume reduction (kilotons)
Amount of landfill disposal (kilotons)
  • Amount of resource recycling = Amount of waste directly recycled + Amount of resource recycling after external intermediate treatment
  • Amount of volume reduction = Volume of external intermediate treatment - Amount of resource recycling after external intermediate treatment - Final landfill following external intermediate treatment
  • Amount of landfill disposal = Direct landfill disposal+ Final landfill disposal following external intermediate treatment
  • Amount of resource recycling after external intermediate treatment includes heat recovery (from RY2013)
  • Amount of resource recycling after external intermediate treatment, amount of final landfill disposal, amount of volume reduction are calculated based on the results of surveys at the contractor.
Recycling ratio (%)
  • Recycling ratio = (Sales amount of valuable resources + external recycling amount) ÷ (Sales amount of valuable resources + external recycling amount + amount of landfill disposal) × 100
  • External recycling amount includes heat recovery (from RY2013)
Amount of construction waste, etc. discharged (kilotons)
  • Amount of construction waste, etc. discharged = Amount of construction waste discharged + sales amount of valuable resources generated from construction
  • Targeting construction work in Japan
  • Amount of construction waste discharged includes construction waste other than specific construction materials
  • Sales amount of valuable resources covers directly contracted companies that purchase valuable materials from the Kubota Group
Amount of construction waste,etc.discharged
Recycling ratio (%)
Recycling and reduction ratio (%)
  • In RY2016, a new calculation method was adopted in which the reduction volume is calculated in accordance with the Promotion Plan for Recycling of Construction Waste 2014 (Ministry of Land, Infrastructure, Transport and Tourism) and the recycling and reduction ratio is determined.
    [RY2012 to 2015]
    Recycling ratio = {Sales amount of valuable resources + resource recycling + volume reduction (heat recovery)} ÷ amount of construction waste, etc. discharged × 100
    [RY2016]
    Recycling and reduction ratio = {Sales amount of valuable resources + resource recycling (including heat recovery) + volume of reduction} ÷ amount of construction waste, etc. discharged × 100

Water-related

Indicator (unit) Calculation method
Water consumption (m3)
  • Water consumption = Service water consumption + industrial water consumption + groundwater consumption
Wastewater discharge (m3)
  • Wastewater discharge = Amount of wastewater discharge to public water areas + amount of discharge to sewage lines
  • Wastewater discharge includes rain and spring water
Amount of recycled water (m3)
  • Amount of water purified in on-site effluent treatment facilities and recycled (excluding the circulating cooling water used)
COD (tons)
Nitrogen discharge (tons)
Phosphorus discharge (tons)
  • COD = COD per unit discharge amount × wastewater discharge to public water areas
  • Nitrogen discharge = nitrogen concentration × wastewater discharge to public water areas
  • Phosphorous discharge = Phosphorous concentration × wastewater discharge to public water areas
  • Targeting business sites subject to total emission control in Japan

Chemical substance-related

Indicator (unit) Calculation method
Amount of PRTR-designated substances handled (tons)
  • Total amount of chemical substances handled at Japanese sites, which are designated as Class I under the Act on Confirmation, etc. of Release Amounts of Specific Chemical Substances in the Environment and Promotion of Improvements to the Management Thereof (the PRTR Law) whose amount handled by each business site is one ton or more (or 0.5 ton or more for Specific Class I Designated Chemical Substances) per year
Amount of PRTR-designated substances released
and transferred (tons)
  • Total release and transfer amount of the chemical substances which are designated as Class I under the PRTR Law at Japanese sites and whose annual total amount handled by each business site is one ton or more (or 0.5 ton or more in case of Specific Class I Designated Chemical Substances).
  • Amount released = amount discharged to the atmosphere + amount discharged to public water areas + amount discharged to soil + amount disposed of by landfill in the premises of the business site
  • Amount transferred = amount discharged to sewerage + amount transferred out of the business site as waste
  • The amount of each substance released and transferred is calculated in accordance with Manual for PRTR Release Estimation Methods Ver. 4.1 (March 2011) of the Japan's Ministry of the Environment and the Ministry of Economy, Trade and Industry, and Manual for PRTR Release Estimation Methods in the Steel Industry Ver. 13 (March 2014) of the Japan Iron and Steel Federation.
Amount of chemical substances (VOC) handled (tons)
  • Total amount handled at overseas sites of the six substances of xylene; toluene; ethylbenzene; styrene; 1, 2, 4-trimethylbenzene; 1, 3, 5-trimethylbenzene that are at each site handled in amounts of one ton or more per year
VOC emissions (tons)
  • The total emissions of the six substances of xylene; toluene; ethylbenzene; styrene; 1, 2, 4-trimethylbenzene; 1, 3, 5-trimethylbenzene that are at each site handled in amounts of one ton or more per year
SOx emissions (tons)
NOx emissions (tons)
Soot and dust emissions (tons)
  • SOx emissions = Amount of fuel consumed (kg) × sulfur content in the fuel × (1 - desulphurization efficiency) × 64/32
    or SOx emissions = {(amount of coke consumed × sulfur content in coke) - (amount of molten metal × sulfur content in molten metal) - (volume of slug, dust, etc. × sulfur content in slug, dust, etc.)} × 64/32
    or SOx emissions = SOx concentration × amount of gas emitted per hour × annual operation hours of the relevant facility
  • NOx emissions = NOx concentration × amount of gas emitted per hour × annual operation hours of the relevant facility
  • Soot and dust emissions = soot and dust concentration × amount of gas emitted per hour × annual operation hours of the relevant facility
  • Targeting the smoke and soot generating facilities at business sites in Japan as defined by the Air Pollution Control Law

Product-related

Indicator (unit) Calculation method
Sales ratio of Eco-Products (%)
  • Sales ratio of Eco-Products = Sales of Eco-Products/sales of products (excluding construction work, services, software, parts, and accessories)× 100
Usage ratio of recycled materials (%)
  • Usage ratio of recycled materials = Amount of recycled materials input in the melting process ÷ total input volume × 100
  • Target products: Materials used in the cast metal products and parts manufactured by the Kubota Group (such as ductile iron pipes, fittings, machine cast products (engine crankcase, etc.))
  • The amount of recycled materials input and the total input amount does not include the indirect materials that are not the constituent materials of casting products and parts.

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