Scope3 Rating Services
1 Objective of Scope3 Rating
The “Scope3 Rating Services” are to rate corporate “Scope3” (*) activities and initiatives disclosed in its published (or expected to be published) environmental-related information based on criteria developed by Deloitte Tohmatsu Sustainability.
An “Independent Rating Report for Scope3” (its sample image is as per attached) will be issued in accordance with the result of the ratings.
In terms of the disclosure of the Company's environmental-related information, its transparency, reliability, and uncertainty of greenhouse gas emission in Scope3 is to be included in the scope of rating.
However, results of the rating do not assure the good or the bad, the appropriate or the inappropriate, etc., in the Company's disclosed and/or closed environmental-related information and environmental program, etc. (* as defined in ‘GHG Protocol - A Corporate Accounting and Reporting Standard (2004)’)
2 Rated Company’s Report
Scope3 ratings are based on information with regard to supply chain and Scope3 activities in the Company’s “Environmental / Sustainability Report” and related information on the Company’s Web site.
The following reports are also used for complementary purposes in Scope3 rating process upon consultation with the Company:
A) Descriptions related to supply chain and Scope3 in answers to Carbon Disclosure Project (CDP) questionnaire
B) Reports based on the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard or Scope 3 category extracts
C) Descriptions related to the supply chain under such public reporting systems as “Act on the Rational Use of Energy”, “Act on Promotion of Global Warming Countermeasures” and other mandatory GHG reporting schemes under municipal governments.
D) The Company’s supplier-directed standards such as ‘The Procurement Program’ and ‘The Green Procurement Criteria’, etc.
3 Criteria for Scope3 Rating
(Other References in The Rating Process)