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SASB Content Index
The relevant achievements have been noted based on Chemicals, an industry standard put forth by Value Reporting Foundation (VRF) (formerly disclosed by the U.S.-based Sustainability Accounting Standards Board [SASB]).
Sustainability Disclosure Topics & Accounting Metrics
| TOPIC | CODE | Accounting Metric | Unit of Measure | Reference |
|---|---|---|---|---|
| Greenhouse Gas Emissions | RT-CH-110a.1 | Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations | Metric tons (t) CO2-e Percentage (%) |
Mitigation of Climate Change ESG Performance Data (Environment) |
| RT-CH-110a.2 | Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | n/a | Reducing greenhouse gas emissions by 30% from FY2018 level by FY2030 Responsible Care Management Mitigation of Climate Change |
|
| Air Quality | RT-CH-120a.1 | Air emissions of the following pollutants: (1) NOx (excluding N2O) (2) SOx (3) volatile organic compounds (VOCs) (4) hazardous air pollutants (HAPs) |
Metric tons (t) | Reduction of Industrial Waste and Pollutant Emissions ESG Performance Data (Environment) ※(4) applies to atmospheric emissions of PRTR Substances |
| Energy Management | RT-CH-130a.1 | (1) Total energy consumed (2) percentage grid electricity (3) percentage renewable (4) total self-generated energy |
Gigajoules (GJ) Percentage (%) |
ESG Performance Data (Environment) |
| Water Management | RT-CH-140a.1 | (1) Total water withdrawn (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress |
Thousand cubic meters (m3) Percentage (%) |
(1) Water Resources Conservation ESG Performance Data (Environment) (2) The areas where our manufacturing facilities are located (Sodegaura (Chiba), Saitama, Toyama, Nagoya, Onoda (Yamaguchi)) were evaluated as not being water stressed areas. ESG Performance Data (Environment) |
| RT-CH-140a.2 | Number of incidents of non-compliance associated with water quality permits, standards, and regulations | Number | 0 ESG Performance Data (Environment) ※Environment-Related Accidents / Violations to Environmental Laws and Regulations |
|
| RT-CH-140a.3 | Description of water management risks and discussion of strategies and practices to mitigate those risks | n/a | Water Resources Conservation Reduction of Industrial Waste and Pollutant Emissions |
|
| Hazardous Waste Management | RT-CH-150a.1 | Amount of hazardous waste generated, percentage recycled | Metric tons (t) Percentage (%) |
Reduction of Industrial Waste and Pollutant Emissions ESG Performance Data (Environment) |
| Community Relations | RT-CH-210a.1 | Discussion of engagement processes to manage risks and opportunities associated with community interests | n/a | Commitment to and Communication with Stakeholders Contribution to Communities and Society Biodiversity Conservation |
| Workforce Health & Safety | RT-CH-320a.1 | (1) Total recordable incident rate (TRIR) (2) fatality rate for (a) direct employees and (b) contract employees |
Rate | Promotion of Safety and Disaster Prevention, and Occupational Safety and Health ESG Performance Data (Social) |
| RT-CH-320a.2 | Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks | n/a | Maintenance and Improvement of Employees’ Health Creation of a Comfortable Workplace Promotion of Safety and Disaster Prevention, and Occupational Safety and Health |
|
| Product Design for Use-phase Efficiency | RT-CH-410a.1 | Revenue from products designed for use-phase resource efficiency | Reporting currency | - |
| Safety & Environmental Stewardship of Chemicals | RT-CH-410b.1 | (1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances (2) percentage of such products that have undergone a hazard assessment |
Percentage (%) by revenue Percentage (%) |
- |
| RT-CH-410b.2 | Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact | n/a | Management of Chemical Substances | |
| Genetically Modified Organisms | RT-CH-410c.1 | Percentage of products by revenue that contain genetically modified organisms (GMOs) | Percentage (%) by revenue | Not applicable |
| Management of the Legal & Regulatory Environment | RT-CH-530a.1 | Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry | n/a | Materiality and SDGs Risk Management Participation in External Initiatives |
| Operational Safety, Emergency Preparedness & Response | RT-CH-540a.1 | Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) | Number, Rate | Promotion of Safety and Disaster Prevention, and Occupational Safety and Health ESG Performance Data (Social) |
| RT-CH-540a.2 | Number of transport incidents | Number | - |
Activity Metrics
| Activity Metric | CODE | Unit of Measure | Reference |
|---|---|---|---|
| Production by reportable segment | RT-CH-000.A | Cubic meters (m3) metric tons (t) |
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