Global Environmental Information & Sustainability Disclosure

The IFRS Sustainability Disclosure Standards establish a globally consistent baseline for sustainability-related financial disclosures aimed at investors and capital markets. IFRS S1 sets out general requirements for the disclosure of sustainability-related risks and opportunities, while IFRS S2 specifies disclosure requirements for climate-related risks and opportunities. The Standards build on existing international frameworks and incorporate concepts developed through the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). They aim to improve the comparability, consistency, and decision-usefulness of sustainability information reported by organizations across jurisdictions. Within the GRI Global Regulatory Framework, the IFRS Sustainability Disclosure Standards are positioned as a leading international reporting framework for sustainability-related financial disclosure. Regulatory Sub-Labels Global Applicability: Global Classification: Reporting Framework Status (Framework Status): Active The IFRS Sustainability Disclosure Standards, comprising IFRS S1 ("General Requirements for Disclosure of Sustainability-related Financial Information") and IFRS S2 ("Climate-related Disclosures"), were published in June 2023 by the International Sustainability Standards Board (ISSB). The Standards are available for adoption across jurisdictions worldwide and have become a foundational reference for sustainability-related financial disclosure. Enforcement (Adoption Mechanism): The IFRS Sustainability Disclosure Standards do not carry direct legal force at the international level. Their application depends on adoption or incorporation by national or regional regulators, stock exchanges, or standard-setting bodies. Many jurisdictions are moving to align or adopt corporate disclosure requirements with IFRS S1 and IFRS S2, and the framework's influence on mandatory sustainability reporting is growing. Last Amended (Latest Framework Version / Update): Initial publication (June 2023). The IFRS Sustainability Disclosure Standards are maintained by the ISSB and may be updated through future exposure drafts, amendments, implementation guidance, and interpretive materials. Within the current Global Regulatory Framework, IFRS S1 and IFRS S2 are treated as the formal baseline version published in June 2023. Governing Organization: International Sustainability Standards Board (ISSB)

The GRI Standards establish a globally recognized framework for organizations to report their sustainability impacts and provide transparency on environmental, social, and economic topics. Unlike financial disclosure frameworks primarily focused on investor decision-making, the GRI Standards emphasize the broader impacts an organization has on stakeholders and sustainable development. The framework applies a materiality-based approach to identifying and disclosing significant sustainability impacts across an organization's operations and value chain. Within the GRI Global Regulatory Framework, the GRI Standards are positioned as a leading international sustainability reporting framework supporting environmental disclosure and corporate transparency. Regulatory Sub-Labels Global Applicability: Global Classification: Reporting Framework Status (Framework Status): Active The Global Reporting Initiative (GRI) Standards are an internationally recognized sustainability reporting framework developed by the Global Reporting Initiative. The Standards provide a systematic approach for organizations to report their impacts on the economy, the environment, and people. The current framework is built on Universal Standards, Sector Standards, and Topic Standards, enabling organizations to identify and disclose material sustainability impacts across diverse industries and operating contexts. Enforcement (Adoption Mechanism): The GRI Standards do not impose legally binding obligations at the international level. Organizations voluntarily apply the Standards to communicate sustainability impacts to stakeholders, including investors, customers, employees, regulators, and communities. The Standards are widely referenced by governments, regulators, stock exchanges, and sustainability-related initiatives, and may be incorporated into corporate reporting expectations, procurement requirements, and sustainability disclosure practices. Last Amended (Latest Framework Version / Update): GRI Standards 2021. The GRI Standards are maintained and updated by the Global Reporting Initiative through revisions, new Sector Standards, Topic Standards, and related guidance materials. The current framework structure is based on the revised Universal Standards published in 2021. Governing Organization: Global Reporting Initiative (GRI)

CDP establishes a global environmental disclosure framework that enables organizations to measure, manage, and communicate information on their environmental impacts and risks. Through a standardized disclosure platform, CDP collects corporate data on climate change, water security, forests, and related environmental themes, producing comparable environmental information for investors, customers, financial institutions, and other stakeholders. Within the GRI Global Regulatory Framework, CDP is positioned as a leading international environmental disclosure framework supporting transparency, the measurement of environmental performance, and market-based accountability. Regulatory Sub-Labels Global Applicability: Global Classification: Reporting Framework Status (Framework Status): Active CDP is a globally recognized environmental disclosure framework operated by CDP Worldwide, enabling organizations, cities, states, and regions to disclose environmental information through standardized questionnaires and scoring methodologies. The framework covers key environmental themes including climate change, water security, forests, and broader environmental impacts. CDP continuously evolves its disclosure system to align with emerging global sustainability reporting expectations and developments in environmental governance. Enforcement (Adoption Mechanism): CDP does not impose legally binding obligations at the international level. Organizations voluntarily disclose environmental information through CDP's reporting platform in response to requests from investors, customers, financial institutions, governments, and other stakeholders. The framework has become an influential market-based disclosure mechanism, with many companies participating due to investor expectations, supply chain requirements, procurement processes, and corporate sustainability commitments. Last Amended (Latest Framework Version / Update): Updates to the CDP questionnaire and disclosure system occur on an annual cycle. CDP updates its questionnaires, scoring methodologies, and disclosure requirements through regular annual revisions, reflecting evolving expectations from investors, companies, regulators, and international sustainability reporting initiatives. Governing Organization: CDP Worldwide

The Taskforce on Nature-related Financial Disclosures (TNFD) establishes an international recommended framework enabling companies and financial institutions to assess and disclose their dependencies and impacts on natural capital and biodiversity, along with the financial risks and opportunities these give rise to. Building on the four pillar structure of the Task Force on Climate-related Financial Disclosures (TCFD) — governance, strategy, risk management, and metrics and targets — TNFD has developed its own assessment and diagnostic process, the "LEAP approach" (Locate, Evaluate, Assess, Prepare). Aligned with the Kunming-Montreal Global Biodiversity Framework (including the 30by30 target), TNFD serves as a global reference for corporate decision-making and disclosure aimed at a nature-positive transition. Within the GRI Global Regulatory Framework, TNFD is positioned as a leading international reporting framework supporting disclosure on natural capital and biodiversity. Regulatory Sub-Labels Global Applicability: Global Classification: Reporting Framework Status (Framework Status): Active The TNFD Recommendations were published in September 2023 by the Taskforce on Nature-related Financial Disclosures. The framework is an international recommended framework for nature-related financial disclosure, building on the TCFD structure while incorporating the LEAP approach for assessing nature-related risks and opportunities. Enforcement (Adoption Mechanism): TNFD does not impose legally binding obligations at the international level. Organizations voluntarily disclose in line with the TNFD framework in response to requests from investors, customers, financial institutions, and regulators. In some jurisdictions and initiatives, future mandatory adoption or incorporation into regulatory frameworks is being considered, similar to the trajectory of TCFD. Last Amended (Latest Framework Version / Update): Based on the TNFD Recommendations published in September 2023, maintained and updated through ongoing guidance development and implementation support materials (including sector-specific guidance). Governing Organization: Taskforce on Nature-related Financial Disclosures (TNFD)

「ISO 14001」は、国際標準化機構（ISO）が定めた、企業や組織が環境負荷を継続的に削減し、環境法令を順守するための世界で最も普及している「環境マネジメントシステム（EMS：Environmental Management System）」の国際規格です。 本規格は、「PDCAサイクル（Plan-Do-Check-Act）」を基本構造とし、経営戦略と環境管理の統合、ライフサイクル思考に基づく環境ハザード（排出物、廃棄物、エネルギー消費、化学物質）の特定とリスク低減、および環境側面の継続的改善を組織に要求します。製造業における取引先評価のデフォルトの前提条件となっています。