Opportunities for Improvement
● At one visited site, electricity consumption of contract companies had been included in the overall data reporting. The
sub-meter of contract companies was not managed enough. The sub-meter for this source should be properly and
accurately operated under appropriate management to ensure data reliability.
● It was found that some calorific values and CO2 emission coefficients (except Japan) designated in the internal Toshiba
rule were not applied. It is understood that the reference update had been unacknowledged and as a result no such
amendments were made to keep this calculation and conversion process up to date. The Head Quarters should
improve that they can ensure to check the calorific values and coefficients periodically.
● The calculation sheet for transportation CO2 emissions per destination had been revised. The updated calorific value
and CO2 emission coefficients were also incorporated. However, one site was seen to be using outdated values and the
Head Quarters should ensure that all sites are notified to adopt the updated values.