MOE Guideline Index

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The following is the index for “Environmental Reporting Guidelines 2018” published by the Ministry of the Environment (MOE).

MOE Guideline Index

Item	Integrated Report 2024	Website
Chapter.1: Basic information of environmental reporting
1. Basic requirements for environmental reporting
Boundary of the reporting entity	Information Disclosure Structure (p. 2) Editorial Policy (p. 98)	Editorial Policy
Reporting period for information provided	Information Disclosure Structure (p. 2) Editorial Policy (p. 98)	Editorial Policy
Reporting standards, guidelines or the like	Information Disclosure Structure (p. 2) Editorial Policy (p. 98)	Editorial Policy
Overview of the environmental report	－	－
2. Trends in key performance indicators
Trends in major performance indicators	Consolidated Non-Financial Data (p. 92)	Carbon Neutrality Responding to Climate Change (TCFD) Waste Reduction Financial and Non-Financial Data Links to Performance Data
Chapter.2: Items to be reported in environmental reporting
1. Top management’s commitments
Top management's commitments on the entity’s response to material environmental issues	TOP COMMTMENT (pp. 12-16)	TOP COMMITMENT Basic Policy on Environmental Preservation (fundamental philosophy) Responding to Climate Change (TCFD)
2. Governance
The entity’s governance structure	Environmental Management (p. 59)	Environmental Management System
Name of the manager responsible for material environmental issues	Environmental Management (p. 59)	Environmental Management System
The roles of the board of directors and the board of executive officers in the management of material environmental issues	Sustainability Management Structure (p. 84)	Corporate Governance Sustainability Management Structure Environmental Management System
3. Stakeholder engagement
Corporate policies to stakeholders	－	Stakeholder Engagement
Overview of stakeholder engagement activities conducted in the reporting period	Disclosure Based on TCFD Recommendations (p. 51) Initiatives to Reduce Environmental Impact (p. 60) Supply Chain Management (pp. 57-58) Preservation of biodiversity (pp. 55-56)	Responding to Climate Change (TCFD) Environmental Management System Supply Chain Management Preserving Biodiversity (TNFD) Environmental Conservation Efforts through Greening Activities Water Resource Conservation Social Contribution Activities Stakeholder Engagement
4. Risk management
Environment-related risk identification, assessment, and management processes	Risk Management (p. 82)	Risk Management Responding to Climate Change (TCFD)
Positioning of the above processes within the entity’s overall risk management	Risk Management (p. 82)	Risk Management Responding to Climate Change (TCFD)
5. Business model
The entity’s business model	Value Creation Model (pp. 17-18)	Value Creation Model
6. Value chain management
Value chain overview	Challenges, Risks, and Opportunities for Each Business Recognition of the Current Status of and Initiatives Undertaken by Our Value Chain (pp. 21-24)	Value Chain, External Environment, Risks and Opportunities
Green procurement policy, objectives, and results	Supply Chain Management (pp. 57-58)	Supply Chain Management
Status of eco-friendly products and services	Resource Circulation and Sustainable Raw Materials (pp. 52-54)	Resource Circulation and Sustainable Raw Materials
7. Long-term vision
Long-term vision	TOP COMMTMENT (pp. 12-16) Progress of the Mid-Term Plan (2023–2027) (p. 31) Long-Term Sustainability Policy: “Driving Our Future Challenge 2050” (pp. 27-28)	TOP COMMITMENT Management Policy Our Philosophy Long-Term Sustainability Policy: “Driving Our Future Challenge 2050”
Time period covered by the long-term vision	TOP COMMTMENT (pp. 12-16) Progress of the Mid-Term Plan (2023–2027) (p. 31) Long-Term Sustainability Policy: “Driving Our Future Challenge 2050” (pp. 27-28)	TOP COMMITMENT Management Policy Our Philosophy Long-Term Sustainability Policy: “Driving Our Future Challenge 2050”
Reasons why that time period was selected	Long-Term Sustainability Policy: “Driving Our Future Challenge 2050” (pp. 27-28)	Long-Term Sustainability Policy: “Driving Our Future Challenge 2050”
8. Strategy
Business strategy of an entity developed for contributing to the achievement of a sustainable society	TOP COMMTMENT (pp. 12-16) Progress of the Mid-Term Plan (2023–2027) (p. 31) Long-Term Sustainability Policy: “Driving Our Future Challenge 2050” (pp. 27-28)	TOP COMMITMENT Management Policy Our Philosophy Long-Term Sustainability Policy: “Driving Our Future Challenge 2050”
9. Methodology for identifying material environmental issues
Procedure by which the entity identified its material environmental issues	Material Issues(Materiality) (pp. 25-26)	Material Issues(Materiality)
List of identified material environmental issues	Material Issues(Materiality) (pp. 25-26) Fiscal 2023 Targets and Results (Attachment)	Environment 2023 Targets and Results
Reasons that the identified environmental issues were judged material	Material Issues(Materiality) (pp. 25-26)	Material Issues(Materiality) Responding to Climate Change (TCFD)
Boundaries of the material environmental issues	Disclosure Based on TCFD Recommendations (p. 51) Preservation of biodiversity (pp. 55-56)	Responding to Climate Change (TCFD) Preserving Biodiversity (TNFD)
10. The entity’s material environmental issues
Policies and/or action plans	Long-Term Sustainability Policy: “Driving Our Future Challenge 2050” (pp. 27-28)	Long-Term Sustainability Policy: “Driving Our Future Challenge 2050”
Targets and results of policies / action plans based on performance indicators	Fiscal 2023 Targets and Results (Attachment)	Governance 2023 Targets and Results
Methodologies used for calculating each performance indicator	Fiscal 2023 Targets and Results (Attachment)	Environment 2023 Targets and Results
Aggregation scope of data for each performance indicator	Fiscal 2023 Targets and Results (Attachment)	Environment 2023 Targets and Results
Financial impact of related risks and opportunities and calculation methodology thereof, if the financial impact is significant	－	－
An assurance report, if an independent third party provided assurance to the items to be reported	Independent Verification Report (p. 95)	Independent Verification Report
Reference: Major environmental issues and their performance indicators
1. Climate Change
Greenhouse gas emissions
Scope 1 emissions	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Scope 2 emissions	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Scope 3 emissions	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Emission intensity
Greenhouse gas emission intensity	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Energy usage
Breakdown of energy usage and overall energy usage	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Renewable energy usage as a percentage of overall energy usage	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
2. Water resources
Water resource inputs	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Water intensity	－	－
Water discharge	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
Status of water stress, if the entity has sites or supply chains located in areas with water stress	Consolidated Non-Financial Data (p. 92)	Financial and Non-Financial Data
3. Biodiversity
Impact of business activities on biodiversity	Preservation of biodiversity (pp. 55-56)	Preserving Biodiversity (TNFD)
Status and extent of the dependency of the entity’s business activities on biodiversity	Preservation of biodiversity (pp. 55-56)	Preserving Biodiversity (TNFD)
Business activities that contribute to biodiversity conservation	Preservation of biodiversity (pp. 55-56)	Preserving Biodiversity (TNFD) Initiatives for the Conservation of Endangered Animals and Plants
Status of cooperation with external stakeholders	Preservation of biodiversity (pp. 55-56) Supply Chain Management (pp. 57-58)	Preserving Biodiversity (TNFD) Supply Chain Management Environmental Conservation Efforts through Greening Activities Initiatives for the Conservation of Endangered Animals and Plants
4. Resource circulation
Resource inputs
Volume of nonrenewable resource inputs	－	－
Volume of renewable resource inputs	－	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
Volume of recycled materials used	－	－
Rate of recycled and reused resources ( = Volume of recycled materials used / Volume of resource inputs)	－	－
Resource waste
Total production of waste, etc.	－	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
Total final disposal volume of waste, etc.	－	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
5. Chemical substances
Volume of chemical substances in storage	－	－
Volume of chemical substance emissions	－	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
Volume of chemical substances transferred	－	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
Volume of chemical substances handled (volume used)	－	－
6. Pollution prevention
General
Status of legal compliance	Environmental Management (p. 59)	Environmental Management System
Air quality conservation
Air-pollutant emissions volume, emission concentration in air pollution regulations	－	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
Water pollution
Water pollution load, emission concentration in emissions regulations	Preservation of biodiversity (p. 56)	Financial and Non-Financial Data Resource Circulation and Sustainable Raw Materials
Soil pollution
Status of soil pollution	－	Environmental Management System