Sustainability-related Financial Information
Introduction
Our group prioritizes global environmental conservation and aims to realize a decarbonized society by leveraging digital innovation. As a member of the climate tech industry, we will contribute to greater decarbonization and the realization of a sustainable society by advancing our own environmental conservation activities while simultaneously supporting client companies.
Recognizing the growing prominence of climate change issues worldwide, our group actively engages in initiatives to address related challenges. We provide client companies with advice on sustainable management, proposals for efficient energy usage, and support for introducing renewable energy. Furthermore, our employees unite to voluntarily engage in environmental conservation activities outside our core business, such as local beach cleanups, tree-planting initiatives, and programs to raise environmental awareness among the next generation of children.
Through these efforts, our Group has taken a step toward realizing a decarbonized society. We will continue these initiatives to contribute to preserving the global environment for a better future.
Disclosure of Sustainability-Related Financial Information Based on SSBJ Standards
１. Guidelines for Preparing Sustainability-Related Financial Disclosures
２. Governance
Our Group positions sustainability, including climate change, as a critical management issue. The Representative Director bears ultimate oversight responsibility for sustainability-related risks and opportunities. Directly under the Representative Director, a cross-functional Sustainability Promotion Committee has been established to oversee sustainability-related risks and opportunities across the entire Group.
The Sustainability Promotion Committee is the organization responsible for planning and promoting ESG-related initiatives, including climate change response. It is composed of members with expertise in the environmental and energy sectors. The committee compiles monitoring results for climate-related metrics and assessments of risks and opportunities, reporting to the Board of Directors typically once a year.
The Representative Director and the Board of Directors use these reports to understand climate-related risks and opportunities, reflecting them in policy decisions and significant investment judgments. Furthermore, our Group has obtained B Corp certification. By undergoing third-party evaluation of our sustainability initiatives, including climate change response, we aim to enhance the effectiveness of our governance structure.
３. Strategy
Our group conducts scenario analysis to identify climate change-related risks and opportunities and assess their financial impact on our group.
４. Risk Management
Our group manages sustainability-related risks and opportunities, including climate change, by integrating them into our enterprise risk management (ERM) framework.
We assess the entire scope of our consolidated operations and conduct annual monitoring.
５. Indicators and Targets (Climate-Related)
Our group calculates greenhouse gas emissions using the GHG Protocol methodology, prioritizing available primary data such as monetary data, consumption data, and transportation cost data, and applying emission factors and emission intensity published by the Ministry of the Environment and other sources. For Scope 2 emissions, we measure using both location-based and market-based approaches.
For Scope 3 emissions, we determine the data to be incorporated into calculations by prioritizing the use of available monetary data, consumption data, transportation cost data, etc., based on the reliability, accessibility, and calculation accuracy of the data, in accordance with the "Scope 3 Measurement Framework" outlined in Sustainability Disclosure Theme Standard No. 2: "Climate-related Disclosure Standard." Where necessary, we utilize values from public databases (such as the Ministry of the Environment's Emission Factor Database).
６. Post-marketing events
Since the end of the reporting period on July 31, 2025, and up to the date of approval for publication of this disclosure on December 16, 2025, no significant subsequent events have occurred that would materially impact the Company's climate-related financial information. Specifically, no new climate-related risk factors have emerged after the period-end, nor have any significant events been identified that would necessitate major changes to the Company's strategy or financial outlook.
Furthermore, we judge that no significant changes in regulatory trends or market conditions related to climate change have occurred as of the date of this report's preparation. Therefore, there are no particular significant events that would impact the outlook, metrics, or targets for climate-related risks and opportunities described in this report.
Should any significant events occur that could affect the decision-making of users of this report (e.g., major disasters or significant regulatory changes), we will make additional disclosures in a timely and appropriate manner.
