SASB Content Index

Table 1. Sustainability Disclosure Topics & Accounting Metrics

Topic Metric Category Unit of Measure Code Disclosure
Land Use & Ecological Impacts Number of (1) lots and (2) homes delivered on redevelopment sites Quantitative Number IF-HB-160a.1
Number of (1) lots and (2) homes delivered in regions with High or Extremely High Baseline Water Stress Quantitative Number IF-HB-160a.2
Total amount of monetary losses as a result of legal proceedings associated with environmental regulations Quantitative Reporting currency IF-HB-160a.3 ■Environment
・Indicators and Targets >
Setting Self-management Targets
In fiscal 2023, there were no major violations of environmental laws and regulations related to such issues as the treatment of waste, water discharge, air emissions, and soil pollution. There were also no reports on incidences of administrative guidance.
Discussion of process to integrate environmental considerations into site selection, site design, and site development and construction Discussion and Analysis n/a IF-HB-160a.4

■Environment
・Indicators and Targets >
Integrated Index SEKISUI Environment Sustainability Index

■Environment
Addressing Biodiversity
Information Disclosure Based on TCFD Recommendations and in Accordance with TNFD Guidelines

Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees Quantitative Rate IF-HB-320a.1

■Society
・Safety Issues > Performance Data >
Frequency Rate Over Time
Lost Time Injury Frequency Rate (LTIFR)
Occurrence of fatalities due to occupational accidents

Design for
Resource
Effciency
(1) Number of homes that obtained a certified residential energy efficiency rating and (2) average rating Quantitative Number, Rating IF-HB-410a.1

■Environment
・Climate Change > Major Initiatives >
Contributing to Carbon Reduction and Decarbonization through Our Businesses >
[Progress against Commitments] Increasing the market penetration rate of ZEH housing
In fiscal 2023, the ratio of new detached net-zero energy houses (ZEH) (actual results calculated based on ZEH builder's reporting methods) was 96%. of which 89% was for ZEH, which has the highest rate of energy savings among the three categories defined in the national ZEH.

Percentage of installed water fixtures certified to a water efficiency standard Quantitative Quantitative IF-HB-410a.2
Number of homes delivered certified to a third-party multi-attribute green building standard Quantitative Number IF-HB-410a.3

■Environment
Climate Change > Major Initiatives > Contributing to Carbon Reduction and Decarbonization through Our Businesses >
[Progress against Commitments] Increasing the market penetration rate of ZEH housing
In fiscal 2023, the ratio of new detached net-zero energy houses (ZEH) (actual results calculated based on ZEH builder's reporting methods) was 96%. of which 89% was for ZEH, which has the highest rate of energy savings among the three categories defined in the national ZEH.

■Environment
・Addressing Biodiversity > Strategy (Stance, Approach, Risks and Opportunities) >Risks and Opportunities
Our group's town development project model, "Asaka Lead Town," has obtained ABINC-ADVANCE certification.

Description of risks and opportunities related to incorporating resource efficiency into home design, and how benefits are communicated to customers Discussion and Analysis n/a IF-HB-410a.4

■SEKISUI CHEMICAL Group’s Sustainability
Products to Enhance Sustainability

■Environment
・Climate Change > Major Initiatives >
Contributing to Carbon Reduction and Decarbonization through Our Businesses

Community Impacts of New Developments Description of how proximity and access to infrastructure, services, and economic centers affect site selection and development decisions Discussion and Analysis n/a IF-HB-410b.1
Number of (1) lots and (2) homes delivered on infill sites Quantitative Number IF-HB-410b.2
(1) Number of homes delivered in compact developments and
(2) average density
Quantitative Number IF-HB-410b.3
Climate Change Adaptation Number of lots located in 100-year flood zones Quantitative Number IF-HB-420a.1
Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks Discussion and Analysis n/a IF-HB-420a.2

■Environment
Addressing Biodiversity > Strategy (Stance, Approach, Risks and Opportunities)
Information Disclosure Based on TCFD Recommendations and in Accordance with TNFD Guidelines

Table 2. Activity Metrics

Activity Metric Category Unit of Measure Code Disclosure
Number of controlled lots Quantitative Number IF-HB-000.A
Number of homes delivered Quantitative Number IF-HB-000.B
Number of active selling communities Quantitative Number IF-HB-000.C

Table 1. Sustainability Disclosure Topics & Accounting Metrics

Topic Metric Category Unit of Measure Code Disclosure
Greenhouse Gas Emissions Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations Quantitative Metric tons (t) CO2-e,
Percentage (%)
RT-CH-110a.1 ■Environment
・Climate Change > Performance Data >
Greenhouse Gas Emissions throughout Our Supply Chain as a Whole (Classified by Scope)
Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets Discussion and Analysis n/a RT-CH-110a.2

■Environment
・Strategy (Stance, Approach, Risks and Opportunities) >
Approach to Environmental Issues and Our Long-term Vision
Environmental Medium-term Plan, SEKISUI Environment Sustainability Plan EXTEND (fiscal 2023-2025)

■Environment
Climate Change >
Strategy (Stance, Approach, Risks and Opportunities)
Indicators and Targets

Air Quality Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs) Quantitative Metric tons (t) RT-CH-120a.1

■Environment
・Chemical Substance Management > Performance Data >
Discharge of Volatile Organic Compounds (VOCs) into the Atmosphere / Japan
NOx Emissions / Japan
SOx Emissions / Japan
Soot and Dust Emissions / Japan

Energy Management (1) Total energy consumed, (2) percentage grid electricity,
(3) percentage renewable, (4) total self-generated energy
Quantitative Gigajoules (GJ),
Percentage (%)
RT-CH-130a.1

■Environment
・Indicators and Targets >
Material Balance >
Energy

■Environment
・Climate Change >
Indicators and Targets > Targets >Indicator 2. Renewable energy ratio of purchased electricity (including solar power generation for in-house use)
・Climate Change > Performance Data >
Energy Use and per Unit of Production (Index) during Manufacturing / Japan
Energy Use and per Unit of Production (Index) during Manufacturing / Japan
Energy Use and per Unit of Production (Index) during Manufacturing / Overseas
Breakdown of Energy Use during Manufacturing / Overseas
Electricity Consumption in Japan and Overseas
Ratio of Renewable Energy to Total Energy Consumption / Electricity, Biomass Boilers
Energy generated for in-house consumption, amount of purchased electricity derived from
renewable energy sources / Japan and overseas* Ratio of electricity derived from renewable energy sources / Japan and overseas* *excluding co-generation

Water Management (1) Total water withdrawn,
(2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress
Quantitative Thousand cubic meters (m³),
Percentage (%)
RT-CH-140a.1

■Environment
・Indicators and Targets >
Material Balance >
Industrial water

■Environment
・Reducing Water-related Risks > Performance Data >
Water Intake Volume at Production Sites / Japan
Water Intake Volume at Production Sites / Overseas
Water Consumption at Production Sites / Japan
Water Consumption at Production Sites / Overseas
Water Intake Volume at Production Sites by Water Source
Water Consumption at Production Sites

Number of incidents of non-compliance associated with water quality permits, standards, and regulations Quantitative Number RT-CH-140a.2

■Environment
・Indicators and Targets >
Setting Self-management Targets
In fiscal 2023, there were no major violations of environmental laws and regulations related to such issues as the treatment of waste, water discharge, air emissions, and soil pollution. There were also no reports on incidences of administrative guidance.

Description of water management risks and discussion of strategies and practices to mitigate those risks Discussion and Analysis n/a RT-CH-140a.3

■Environment
Reducing Water-related Risks
Strategy (Stance, Approach, Risks and Opportunities)
Governance
Risk Management
Indicators and Targets Major Initiatives

Hazardous Waste Management (1) Amount of hazardous waste generated,
(2) percentage recycled
Quantitative Metric tons (t)、
Percentage (%)
RT-CH-150a.1

■Environment
・Realizing Resource Recycling > Performance Data >
Amount of Hazardous Waste Generated / Recycling rate (Japan and Overseas)

Community Relations Discussion of engagement processes to manage risks and opportunities associated with community interests Discussion and Analysis n/a RT-CH-210a.1

■Society
・Enhancing the Ability to Contribute to Solving Social Issues through Employee Training as well as Social and SDGs Contribution Activities >
Strategy (Stance and Approach)
Governance
Major Initiatives

Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for
(a) direct employees and (b) contract employees
Quantitative Rate RT-CH-320a.1

■Society
・Safety Issues > Performance Data >
Frequency Rate Over Time
Lost Time Injury Frequency Rate (LTIFR)
Number of fatalities due to occupational accidents

Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks Discussion and Analysis n/a RT-CH-320a.2

■Society
・Human Capital > Achieving Diversity
Major Initiatives > Realize an Environment That Enhances Individual and Workplace Vitality > 2. Ensure a Healthy and Comfortable Working Environment
Management Issues to be Solved through Health and Productivity Management

■Society
・Safety Issues>
Strategy (Stance, Approach, and Awareness of Risk)
Governance
Risk Management
Major Initiatives

Product Design for Use-phase Efficiency Revenue from products designed for usephase resource efficiency Quantitative Reporting currency RT-CH-410a.1 ■SEKISUI CHEMICAL Group’s Sustainability
・Products to Enhance Sustainability >
Indicators and Targets >
Net Sales / Proportion of Products to Enhance Sustainability
Safety & Environmental Stewardship of Chemicals (1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances, (2) percentage of such products that have undergone a hazard assessment Quantitative Percentage (%) by revenue,
Percentage (%)
RT-CH-410b.1
Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact Discussion and Analysis n/a RT-CH-410b.2

■Environment
Chemical Substance Management > Strategy (Stance and Approach)

Genetically Modified Organisms Percentage of products by revenue that contain genetically modified organisms (GMOs) Quantitative Percentage (%) by revenue RT-CH-410c.1
Management of the Legal & Regulatory Environment Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry Discussion and Analysis n/a RT-CH-530a.1

■Environment
・Indicators and Targets >
Setting Self-management Targets
■Society
・Stakeholder Engagement > Major Initiatives >
Declaration of Support for Initiatives and Organizations in Which SEKISUI CHEMICAL Group Participates
■Society
Respect for Human Rights > Major Initiatives >
Response to the UK Modern Slavery Act
■Governance
・Legal and Ethical Issues > Major Initiatives >
Compliance with Antitrust Law as well as Statutory and Regulatory Requirements Relating to Advertising and Labeling
Tax Compliance Initiatives
・Performance Data >
Donations to Political Organizations

Operational Safety, Emergency Preparedness & Response Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) Quantitative Number、Rate RT-CH-540a.1
Number of transport incidents Quantitative Number RT-CH-540a.2

■Environment
・Indicators and Targets >
Setting Self-management Targets
In fiscal 2023, there were no major violations of environmental laws and regulations related to such issues as the treatment of waste, water discharge, air emissions, and soil pollution. There were also no reports on incidences of administrative guidance.

■Society
・Safety Issues > Performance Data >
Number of Occupational Accidents
Number of Facility Accidents
Frequency Rate Over Time

Table 2. Activity Metrics

Activity Metric Category Unit of Measure Code Disclosure
Production by reportable segment Quantitative Cubic meters (m³) and / or metric tons (t) RT-CH-000.A