Policy on Reporting Sustainability Activities

Editorial Policy and Selection of Reporting Contents

The Daigas Group reports on its efforts for the Group's material aspects as well as associated activities for improvement.

The Daigas Group deems that it is necessary for the Group to listen to people's voices sincerely, and conduct its business activities based on such voices, if it is to fulfill its corporate social responsibility (CSR).
In the Daigas Group Medium-Term Management Plan 2026 “Connecting Ambitious Dreams,” we laid out the key strategy of “co-create value for a sustainable future,” “support employees to shine in their roles,” and “evolve business foundation,” which contribute to solving social issues. We also reviewed materiality.
In identifying the materiality, we referred to the GRI Sustainability Reporting Standards (GRI Standards), a global standard for sustainability reports compiled by the Global Reporting Initiative (GRI), while taking into account current social issues and holding dialogue with outside experts.
This site, the Group explains the management situation regarding materiality and the degree of implementation of relevant measures. The Group posts, as much as possible, activities other than those related to the materiality so that a full picture of the Group's CSR is made known to parties outside and inside the Group.

■ Process of Materiality Identification

Coverage and materiality

In selecting topics to be covered in this site and prioritizing them, we took into consideration both the impact on society and the environment and the future financial impact on the Group.

Readability and ease of understanding

To ensure that a wide range of readers can understand the information provided in the report, careful consideration is given to visual design, including the text size, use of colors, pictures, and diagrams, and technical terms are supplemented with annotations and other explanations.

Reliability

To ensure the reliability of the content of the report and the data that it contains, environmental performance data is reported on this website after undergoing by Bureau Veritas Japan, Inc.

Scope of this report

This report covers the Daigas Group, consisting of Osaka Gas Co., Ltd. and its affiliated companies. Some information, as noted in this report by phrases such as “Osaka Gas” or “the Company,” refers exclusively to Osaka Gas Co., Ltd.

Companies subject to the calculation of GHG emissions: 69 companies in total, including Osaka Gas Co., Ltd., 2 overseas subsidiaries and 66 companies among 159 consolidated subsidiaries, are subject to calculation of GHG emissions. Those housed in office buildings as tenants and whose environmental data are difficult to grasp and whose environmental effects are minimal and overseas companies, except two companies, are not subject to such calculation.

While the most recent data covered in this report represents those for FY2024 (from April 1, 2023 to March 31, 2024), some refer to activities for FY2025.3.

Guidelines referred to

  • ・ISO26000 (Guidance on Social Responsibility)
  • ・Sustainability Reporting Standards of the Global Reporting Initiative (GRI)
    This report contains information corresponding to disclosure reguirements of the GRI Sustainability Reporting Standards.
  • ・Environmental Reporting Guidelines 2018 of the Ministry of the Environment
  • ・Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
  • ・Disclosures (TNFD) Recommendations (v1.0)
  • ・International Integrated Reporting Framework of the IFRS Foundation
  • ・Guidance for Collaborative Value Creation of the Ministry of Economy, Trade and Industry
  • ・SASB Standards
  • ・The United Nations Global Compact COP * Policy
  • * COP
    COP stands for Communication on Progress. It is a report compiled annually to evaluate the Daigas Group's progress on the 10 Principles of the UN Global Compact. Making major progress is an important condition for the Group to participate in the UN Global Compact.

Publication

September 2024 (next edition is scheduled for September 2025)

Reporting media

The Sustainability Site is positioned as a tool for reporting exhaustively on the Daigas Group’s sustainability activities and ESG-related data. The Sustainability Report (PDF) is a consolidated and edited version of the main contents previously posted on the sustainability site. The Integrated Report discloses operating performances and future growth strategies as well as especially important information concerning sustainability activities from both a financial and non-financial perspective.

■ Disclosure System of Financial and Non-financial Information


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