ESG Data
Third-party Assurance
Independent Assurance Report
About Third-party Assurance
● Reporting Period
In principle, data is aggregated for the period from April 1 to March 31.
However, fluorocarbon emissions (HFC and PFC emissions) are aggregated for the calendar year (January 1 to December 31).
● Gases Included in Aggregation
Aggregated for seven gases (CO2, CH4, N2O, HFC, CFC, SF6, NF3).
● Scope 1 Emissions
Calculated based on the CO₂ emission factors derived from fuel and the global warming potential of greenhouse gases other than CO₂, using the values published under the Act on Promotion of Global Warming Countermeasures (published December 12, 2023 (partially revised July 11, 2024)).
● Scope 2 Emissions
Electricity:
Calculated by applying the adjusted emission factors published by each electric power utility for CO₂ emissions derived from electricity (FY2023 results, updated August 1, 2025).
Steam:
Calculated by applying the specific CO₂ emission factors of the steam supply companies.
● Scope 3 Emissions
Category 1 Emissions:
Calculated by multiplying the physical quantity or monetary amount (excluding tax) for each item of purchased raw materials, consumables, and repair materials by the emission intensity by division according to the databases*.

