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Third-Party Review / Third-Party Verification

Third-Party Review

The Vice President being interviewed.(From left, Mr. Kokubu, Ms. Nashioka, CSR & Environment Department head Tsuda and CSR Executive Miyagawa)

The Vice President being interviewed
(From left, Mr. Kokubu, Ms. Nashioka, CSR &
Environment Department head Tsuda and
CSR Executive Miyagawa)

The Daigas Group CSR Report underwent a third-party review by the Institute for Environmental Management Accounting (IEMA), including recommendations as well as simple audits.

The IEMA interviewed Tadashi Miyagawa, Executive Vice President and CSR Executive, regarding the planning and implementation of CSR-related activities at the Daigas Group.

Questions and answers were actively exchanged between the interviewer and the CSR Executive, with a focus on the environment, society and governance (ESG) management listed under the Long-Term Management Vision 2030 and the Medium-Term Management Plan 2020. Other subjects taken up in the interview were efforts that reflect the United Nations Sustainable Development Goals (SDGs), the concept of the revised materiality indicators, and challenges to be addressed for the creation of new value. Based on the interview, the IEMA prepared and presented a report that summarized its overall evaluation and advice regarding the Daigas Group's CSR efforts.

Evaluation and Opinion of CSR Management

Evaluation and Opinion of CSR Management

Third-Party Verification

Bureau Veritas Japan logo

The environmental performance data of the Daigas Group included in this report underwent third-party verification by Bureau Veritas Japan Co., Ltd. The verification was conducted to check whether the data were reliable and accurate, and consistent with the purpose of the report.

Daigas Group CSR Report 2018 Independent Verification Report (Excerpt)

Bureau Veritas Japan Co., Ltd. (Bureau Veritas) has been engaged by Osaka Gas Co., Ltd. (Osaka Gas) to conduct and independent verification and review of its environmental data selected by Osaka Gas for inclusion in the Daigas Group CSR Report 2018 (the Report), issued under the responsibility of Osaka Gas.

1. Verification and Review Outline
Third-Party Verification

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(The PDF version of evaluation
will open.(607KB))

1) Environmental data through business operations

Bureau Veritas conducted a verification of the following data. This verification was conducted using Bureau Veritas' standard procedures and guidelines for external verification of nonfinancial reporting, based on current best practice. Bureau Veritas refers to the International Standard on Assurance Engagements (ISAE) 3000 in providing a limited assurance for the scope of work stated herein.

Scope of verification

Environmental data selected by Osaka Gas for FY2018, which are related to the following items:

  • Energy consumption
  • Atmospheric emissions
  • Water withdrawal and discharge
  • Chemical substances
  • Waste
  • Environmental impact reduction
  • Environmental Management Indicators
  • Gas sales by volume
  • FY2018 results to Environmental Action Targets

Note: The scope of areas to be reported for each item of data is decided by Osaka Gas.

2) Amount of contribution to CO2 emission reduction

Bureau Veritas conducted the review of the following data. The review was conducted using Bureau Veritas' standard procedures for external review of sustainability reporting.

Data reviewed

Environmental data selected by Osaka Gas for FY2018, which are related to the following items:

  • The amount of contribution to CO2 emission reduction through business operations of Osaka Gas in FY2018
  • The amount of contribution to CO2 emission reduction at customer sites in FY2018

Note: The reporting boundaries and calculation methodologies for each data are defined by Osaka Gas.

2. Findings

On the bases of our methodology and the activities described above:

  • Nothing has come to our attention to indicate that the reviewed information within the scope of our verification and review is inaccurate and does not provide a fair representation of the performance for the defined period.
  • It is our opinion that Osaka Gas has established appropriate systems for the collection, aggregation and analysis of quantitative data within the scope of our verification and review.

Bureau Veritas has implemented a code of ethics across its business which is intended to ensure that all our staff maintain high standards in their day to day business activities. We are particularly vigilant in the prevention of conflicts of interest. Bureau Veritas activities for Osaka Gas are for sustainability reporting verification only and we believe our verification assignment did not raise any conflicts of interest.

Greenhouse Gas Emissions Verification Statement (Excerpt)

Bureau Veritas Japan Co., Ltd. (Bureau Veritas) was engaged by Osaka Gas Co., Ltd. (Osaka Gas) to conduct independent verification of the greenhouse gas (GHG) emissions reported in the Daigas Group CSR Report 2018 for the period of April 1, 2017 through March 31, 2018.

1. Scope of Verification
Third-Party Verification

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(The PDF version of evaluation
will open.(524KB))

Osaka Gas requested Bureau Veritas to verify, to a limited level of assurance, the accuracy of the following GHG information:

  1. Scope 1 and Scope 2 GHG emissions: GHG emissions through business operations of Osaka Gas and its 57 consolidated subsidiaries
  2. Categories 1, 2, 3, 4, 5, 6, 7, 9, 11, 12, 13 and 14 of Scope 3 GHG emissions accounted and reported in line with the GHG Protocol's “Corporate Value Chain (Scope 3) Accounting and Reporting Standard” within the boundaries defined by Osaka Gas for each category.
2. Methodology

Bureau Veritas conducted the verification in accordance with the requirements of the international standard 'ISO 14064-3 (2006): Greenhouse gases - Part 3'.

3. Conclusion

Based on the verification work and its processes followed, there was no evidence to suggest that the GHG emissions assertion shown below:

  • The assertions are not materially correct and are not a fair representation of the GHG emissions, as per the scope of work;
  • The assertions are not prepared in accordance with the methodology for calculating GHG emission established and implemented by Osaka Gas.

Comments on “Evaluation and Opinion of CSR Management”

Tadashi Miyagawa,Executive Vice President and CSR Executive,Osaka Gas Co., Ltd.

Tadashi Miyagawa
Executive Vice President
and CSR Executive,
Osaka Gas Co., Ltd.

As an energy service provider, we strongly recognized the importance of implementing measures to address climate change.

Concerning how we can contribute to global efforts to reduce CO2 emissions, the Daigas Group explicitly showed the numerical targets to be attained under the Long-Term Management Vision 2030, which the Group has cherished. We will continue to advance our efforts steadily based on the progress being made in each area of action. In addition, we will analyze the risks and opportunities related to climate change under various envisaged situations, and incorporate the analyzed results into our future business operations.

In conducting the latest materiality review, we focused on what we should do in the field of human resources. For the current business year, we will accelerate our work style reform based on the results of the awareness surveys conducted on our employees and while managing the progress of each index. Furthermore, we will work on enhancing awareness among our employees of the importance of attaining the SDGs. By doing so, I want each employee to exercise his or her ingenuity and demonstrate a pioneering spirit in doing business, while paying attention to social issues we should tackle, with the eventual aim of creating innovation.

We are committed to effectively creating four values— “value for customers,” “value for society,” “value for shareholders” and “value for employees” —based on the Daigas Group CSR Charter. The Daigas Group aims to become a corporate group that helps the further evolution of customers' livelihood and businesses.

CSR of Daigas Group

President's Commitment
Management and CSR of the Daigas Group
Policies on CSR
Special Feature
Contribution to the Sustainable
Development Goals (SDGs)
Corporate Governance
Stakeholder Engagement
Value Chain of the Daigas Group
Actions on Materiality
CSR Charter Ⅰ
Creating Value for Customers
CSR Charter Ⅱ
Harmonizing with the Environment and Contributing to Realizing a Sustainable Society
CSR Charter Ⅲ
Being a Good Corporate Citizen Contributing to Society
CSR Charter Ⅳ
Complying with Laws and Regulations and Respect for Human Rights
CSR Charter Ⅴ
Management Policy for Human Growth
ESG Data
Reporting

President's Commitment
Management and CSR of the Daigas Group
Corporate Principles and CSR Charter
Daigas Group Code of Conduct
Global Compact and ISO 26000
Long-Term Management Vision 2030
Medium-Term Management Plan 2020
Policies on CSR
Special Feature
Contribution to the Sustainable Development Goals (SDGs)
Addressing Social Issues through Energy Services
Promote Efforts for Recognition, Understanding and Penetration of SDGs
Corporate Governance
Corporate Governance
Risk Management
CSR Management
Stakeholder Engagement
Dialogue and Cooperation with Stakeholders
Response to Stakeholders' Voices
Value Chain of the Daigas Group
Enhancement of CSR in Our Value Chain
Social Impact of Business Activities in Our Energy Value Chain and Efforts to Reduce Such Impact
CSR Efforts Throughout Supply Chain
Electricity and Gas Industry Reform
Actions on Materiality
Materiality
Customer Health and Safety
Product and Service Labeling
Energy / Emissions
Effluents and Waste
Local Communities
Customer Privacy
Grievance Mechanisms
Supplier Assessment
CSR Charter Ⅰ
Creating Value for Customers
Index
CSR Indicator
Safety and Security 1: Procurement Stage
Safety and Security 2: Processing Stage
Safety and Security 3: Distribution Stage
Safety and Security 4: Consumption Stage
Incorporating Customer Opinions
Proposing New Value
CSR Charter Ⅱ
Harmonizing with the Environment and Contributing to Realizing a Sustainable Society
Index
CSR Indicator
Environmental Management
Environmental Action Targets
Environmental Impact throughout the Daigas Group Value Chain
Risks and Opportunities Related to Climate Change
Method to Evaluate Effects of CO2 Emissions Reduction and Results
Efforts Contributing to Realizing a Low-Carbon Society
Helping Customers' Efforts for Realizing a Low-Carbon Society
Efforts in Resource Recycling
Conserving Biodiversity
Developing Environmental Technologies
Addressing Environmental Risk
Green Purchasing and Green Distribution
Environmental Communication
CSR Charter Ⅲ
Being a Good Corporate Citizen Contributing to Society
Index
CSR Indicator
Social Contribution Activities
Corporate Volunteering Activities under the “Small Light Campaign”
Activities for Promoting Communication with Society
Activities at Osaka Gas' Foundations
CSR Charter Ⅳ
Complying with Laws and Regulations and Respect for Human Rights
Index
CSR Indicator
Compliance Promotion Efforts
Action on Human Rights
Efforts for Protection of Personal Information
Information Security
Consultations and Reports from Partner Companies
CSR Charter Ⅴ
Management Policy for Human Growth
Index
CSR Indicator
Employment
Acceptance of Diversity
Balancing Work and Family
Human Resource Development and Rewards
Communication Between Employees and Company
Improving Occupational Health and Safety
ESG Data
Environmental Performance Data
Social Data
Governance Data
Reporting
CSR Report Policy
Commendation from the Outside
Third-Party Review / Third-Party Verification
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