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Third-Party Review / Verification

Third-Party Review

The Vice President being interviewed.

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

The Osaka Gas Group CSR Report underwent a third-party review by the Institute for Environmental Management Accounting (IEMA), including recommendations as well as simple audits. IEMA interviewed Masataka Fujiwara, Executive Vice President and CSR Executive, regarding the planning and implementation of CSR activities at the Osaka Gas Group.

Questions and answers were exchanged intensively between the interviewers and the CSR Executive, with a focus on subjects listed in the Long-Term Management Vision 2030 and the Medium-Term Management Plan 2020. Among the subjects were ESG (environment, society and governance) management, how to respond to the complete liberalization of the retail electricity and gas markets, materiality analysis, and the setting of key performance indicators (KPI) that reflect the United Nations Sustainable Development Goals (SDGs). Based on the interview and documents submitted, IEMA prepared and presented a report which summarized IEMA's overall evaluation and advice regarding the Osaka Gas Group's CSR activities.

Evaluation and Opinion of CSR Management

Evaluation and Opinion of CSR Management

Third-Party Verification

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The environmental performance data of the Osaka Gas 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. The stated amount of greenhouse gas emissions also underwent verification in light of the requirements stipulated under ISO 14064-3.

Osaka Gas Group CSR Report 2017 Independent Verification Report (excerpt)

Bureau Veritas Japan Co., Ltd. (Bureau Veritas) has been engaged by Osaka Gas Co., Ltd. (Osaka Gas) to conduct independent verification of its environmental data selected for inclusion in the Osaka Gas Group CSR Report 2017, issued under the responsibility of Osaka Gas.

1. Verification Outline
Please click on the above image.
(The PDF version of evaluation
will open.(xxxKB))

Please click on the above image.
(The PDF version of evaluation
will open.(557KB))

This verification was conducted using Bureau Veritas' standard procedures and guidelines for external verification of non-financial 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 FY2017, which are related to the following items:
- Energy consumption; atmospheric emissions; water usage; chemical substances; waste; environmental impact reduction; environmental management indicators; gas sales by volume; FY2017 results to Environmental Action Targets.
Note: The boundaries for reporting of each data are defined by Osaka Gas.

Sites visited

- Osaka Gas's head office; Osaka Gas Sakai Gas Building west; Osaka Gas Hyogo Office; Bentencho Energy Center, OGCTS Co., Ltd.; Nakajo Plant, Mizusawa Industrial Chemicals, Ltd.

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 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.

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. Burreau Veritas activities for osaka Gas are for sustainability reporting verification only and we believe our verification assignment did not raise any conflicts of interest.

Verification report regarding greenhouse gas emissions (excerpt)

Bureau Veritas Japan Co., Ltd.(Bureau Veritas) has been engaged by Osaka Gas Co., Ltd. (Osaka Gas) to conduct independent verification of the greenhouse gas (GHG) emissions reported in the Osaka Gas Group CSR Report 2017 for the period of April 1, 2016 through March 31, 2017.

1. Scope of verification
Please click on the above image.
(The PDF version of evaluation
will open.(xxxKB))

Please click on the above image.
(The PDF version of evaluation
will open.(582KB))

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 63 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. Verification method

Bureau Veritas conducted the verification in accordance with the requirements of the international standard 'ISO 14064-3(2006): Greenhouse gases - Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions'.

3. Conclusion

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

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

Bureau Veritas is an independent professional services company that specializes in Qualiy, Health, Safety, Social and Environmental management with over 180 years history in providing independent assurance services. No member of the verification team has a business relationship with Osaka Gas, its Directors or Managers beyond that required of this assignment. We conducted this verification independently and to our knowledge there has been no conflict of interest. Bureau Veritas has implemented a Code of Ethics across the business to maintain high ethical standards among staff in their day-to-day business activities. The verification team has extensive experience in conducting assurance over environmental, social ethical and health and safety information, systems and processes, has an excellent understanding of Bureau Veritas standard methodology for the verification of greenhouse gas emissions data.

Comments on "Evaluation and Opinion of CSR Management"

Masataka Fujiwara

Masataka Fujiwara
Executive Vice President and
CSR Executive,
Osaka Gas Co., Ltd.

Once again, we recognized the extreme importance of the Osaka Gas Group enhancing its additional value in new business fields while improving our customer service quality by responding to customer needs meticulously and expeditiously using customer contact opportunities. We are committed to ensuring stable energy supply, enhancing the additional value of our services, and supporting customers' lives and their housing systems. By doing so, we will meet social needs and expectations. At a time when our business areas and fields are expanding, we are convinced that it is all the more important for the Group to undertake business activities while fully recognizing and taking into account our operations' possible impacts on society and the environment.

As for the proposed review of materiality items, we will revise KPIs when necessary in response to changing international trends and business environments, including the SDGs. We will continue to evaluate our CSR activities in an appropriate manner under the CSR Promotion System. In addition, we will do all we can to manage such activities more effectively in line with the Osaka Gas Group CSR Charter.

CSR of Osaka Gas Group

President's Commitment
Management and CSR of the Osaka Gas Group
Policies on CSR
Osaka Gas Group Long-Term Management Vision 2030 and Medium-Term Management Plan 2020 [Going Forward Beyond Borders]
Contribution to the Sustainable Development Goals (SDGs)
Corporate Governance
Stakeholder Engagement
Value Chain of the Osaka Gas 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
Reporting
President's Commitment
Management and CSR of
the Osaka Gas Group
Corporate Principles and CSR Charter
Osaka Gas Group Code of Conduct
Global Compact and ISO 26000
Long-Term Management Vision 2030
Medium-Term Management Plan 2020
Policies on CSR
Osaka Gas Group Long-Term
Management Vision 2030 and
Medium-Term Management Plan 2020
[Going Forward Beyond Borders]
Becoming an Innovative Energy &
Service Company that Continues to Be the First Choice of Customers
CSR Efforts to Realize Long-Term Management Vision 2030
We will Work Hard to Build a Low-Carbon
Society by Conducting Environment-Friendly Business
Development of Human Resources and Work Environment
for Continuously Providing Services that Exceed the Customers Expectations
Contribution to the Sustainable
Development Goals (SDGs)
Corporate Governance
Corporate Governance
Risk Management
CSR Management
Stakeholder Engagement
Dialogue and Cooperation with Stakeholders
Response to Stakeholders' Voices
Value Chain of the Osaka Gas Group
CSR Efforts Throughout the City Gas Value Chains
Social Impact of Business Activities in Our Energy Value Chains 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 Mechanism
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
Multi-Energy Business
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 Osaka Gas Group Value Chain
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
Environmental Performance Data
CSR Charter Ⅲ
Being a Good Corporate Citizen Contributing to Society
Index
CSR Indicator
Corporate Volunteering Activities under the "Small Light Campaign"
Social Contribution Activities
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
Reporting
CSR Report Policy
Commendation from the Outside
Third Party Review / Verification
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