Guideline comparison tables

Japan MOE Guideline Comparison Table [2018 Version]

Japan MOE Guideline Comparison Table [2018 Version]

1. Basic information of environmental reporting

Item to be reported CONTENTS
1. Basic requirements for environmental reporting
Boundary of the reporting entity
Reporting period for information provided
Reporting standards, guidelines or the like
Overview of the environmental report
2. Trends in key performance indicators
Trends in major performance indicators

2. Items to be reported in environmental reporting

Item to be reported CONTENTS
1. Top management's commitments
Top management's commitments on the entity’s response to material environmental issues
2. Governance
The entity’s governance structure
Name of the manager responsible for material environmental issues
The roles of the board of directors and the board of executive officers in the management of material environmental issues
3. Stakeholder engagement
Corporate policies to stakeholders
Overview of stakeholder engagement activities conducted in the reporting period
4. Risk management
Environment-related risk identification, assessment, and management processes
Positioning of the above processes within the entity’s overall risk management
5. Business model
The entity’s business model
6. Value chain management
Value chain overview
Green procurement policy, objectives, and results
Status of eco-friendly products and services
7. Long-term vision
Long-term vision
Time period covered by the long-term vision
Reasons why that time period was selected
8. Strategy
Business strategy of an entity developed for contributing to the achievement of a sustainable society
9. Methodology fort identifying material environmental issues
Procedure by which the entity identified its material environmental issues
List of identified material environmental issues
Reasons that the identified environmental issues were judged material
Boundaries of the material environmental issues
10. The entity’s material environmental issues
Policies and/or action plans
Targets and results of policies / action plans based on performance indicators
Methodologies used for calculating each performance indicator
Aggregation scope of data for each performance indicator
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

Reference: Major environmental issues and their performance indicators

Item to be reported CONTENTS
1. Climate change
Greenhouse gas emissions
Scope 1 emissions
Scope 2 emissions
Scope 3 emissions
Emission intensity
Greenhouse gas emission intensity
Energy usage
Breakdown of energy usage and overall energy usage
Renewable energy usage as a percentage of overall energy usage
2. Water resources
Water resource inputs
Water intensity
Water discharge
Status of water stress, if the entity has sites or supply chains located in areas with water stress
3. Biodiversity
Impact of business activities on biodiversity
Status and extent of the dependency of the entity’s business activities on biodiversity
Business activities that contribute to biodiversity conservation
Status of cooperation with external stakeholders
4. Resource circulation
Resource inputs
Volume of nonrenewable resource inputs
Volume of renewable resource inputs
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.
Total final disposal volume of waste, etc.
5. Chemical substances
Volume of chemical substances in storage
Volume of chemical substance emissions
Volume of chemical substances transferred
Volume of chemical substances handled (volume used)
6. Pollution prevention
Status of legal compliance
Air quality conservation
Air-pollutant emissions volume, emission concentration in air pollution regulations
Water pollution
Water pollution load, emission concentration in emissions regulations
Soil pollution
Status of soil pollution