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ESG Information / Editing Policy

ESG Information / Editing Policy

●ESG Information

・General

Item	Policies and Approach	Structures and Initiatives	External Evaluations
Philosophy and Policy	Corporate Philosophy, Code of Conduct and Declaration of the Group Code of Conduct　 Top Message Sustainability Policy	Sustainability Governance Sustainability Committee Stakeholder Engagement	Social Recognition (ESG)
Material Issues	Sustainability Key issues (Materiality)	Process for Determining Key Issues (Materiality) Action Plan for Key Issues (Initiatives)

・Environment

Item	Policies and Approach	Structures and Initiatives	Data
Environmental Management	Environmental Policy	ISO 14001 Certification of ITOCHU ENEX Group Initiatives Within the Group Environmental Business
Climate Change（Disclosure based on TCFD recommendations）	Basic Approach to Climate Change	Governance Strategy Risk management Initiatives Within the Group Collaboration with Outside Initiatives	Metrics and targets Environmental Data（Scope1・2）（Scope3） Independent Assurance（Scope1・2）
Prevention of Pollution and Resource Circulation	Pollution Prevention Policy Resource Circulation Policy	Initiatives Within the Group Collaboration with Outside Initiatives	Other Environmental Data (Changes in waste and air pollutants)
Water Resources Conservation	Water Resource Conservation Policy	Initiatives Within the Group	Other Environmental Data (Changes in water)
Conservation of Biodiversity	Biodiversity Policy	Collaboration with Outside Initiatives

・Society

Item	Policies and Approach	Structures and Initiatives	Data and External Evaluations
Human Resource Management	Basic Concept	Employment and Benefits Human Resources Development Diversity Special Feature (Employee Roundtable Discussion)	Personnel-Related Data Social Recognition (Work Environment)
Health and Safety in the workplace	Basic Concept	Structures and Systems Initiatives and Measures within the Company	Initiatives and Measures within the Company Social Recognition (Work Environment)
Human Rights	Human Rights Policy	Structures and Systems Initiatives Within the Group
Customer Responsibility, Security, and Stable Energy Supply	Policies and Concepts	Structures and Systems Initiatives Within the Group Collaboration with Outside Initiatives Response to Natural Disasters and Disaster Prevention
Supply Chain	Supply Chain Code of Conduct	Collaboration with Outside Initiatives
Social Contribution	Basic Policy for the Itochu Enex Group’s social contribution activities	Preserving Environments Nurturing the Next Generation Community Contribution Other Activities Past Efforts

・Governance

Item	Policies and Approach	Structures and Initiatives	Data
Corporate Governance	Basic Concept Criteria for Determining the Independence of Outside Directors Policy on cross-shareholdings Basic Views on Internal Control System	Corporate Governance System	Status of Compliance with the Corporate Governance Code
Risk Management	Basic Policy	Various Systems and Initiatives
Compliance	Basic policy	Structures and Systems Initiatives Within the Group

● Editing Policy

This report aims to provide a broad range of stakeholders, including shareholders, investors and business partners, with an understanding of ITOCHU ENEX’s sustainability-related policies, approaches, systems, and initiatives, based on our corporate philosophy: “The Best Partner for Life and Society - with Energy, with the Car, with the Home -.”

Reporting Period	Fiscal 2023 (April 1, 2023, to March 31, 2024)
Scope of Report	ITOCHU ENEX Co., Ltd. and its major Group companies
Scheduled Date of Publication	June and September of each year
Referenced Guidelines	- Sustainable Development Goals (SDGs) - Ministry of the Environment (MOE) Environmental Reporting Guidelines 2018 - KEIDANREN (Japan Business Federation) Charter of Corporate Behavior and Global Environmental Charter - Task Force on Climate-related Financial Disclosures (TCFD) - ISO14001 (Environmental Management Systems)