Toshiba Group originally developed a method for calculating eco-efficiency to introduce an indicator that enables overall assessment
of products’ environmental friendliness. Comprehensive activities for creating ECPs that are aimed at increasing the Factor
are part of the Factor T initiative, so named after Toshiba’s initial. Factor T has the following characteristics: ① it is expressed as a
multiplication of a value factor and an environmental impact reduction factor; ② it quantifies the value of a product or service
(numerator) using QFD; ③ it assesses environmental impact (denominator) using LIME (*).