Third-party assurance report and Accounting process

Coca-Cola Bottlers Japan Holdings Inc. has obtained third-party assurance for some environmental and social data to ensure the reliability of the disclosed figures.
: Covered by third-party assurance for FY 2023.

Third-party assurance report

Accounting process

Environment

Calculation scope Accounting method
Manufacturing CCBJI Group's 17 manufacturing plants.

・Total energy use (GJ) = total of (energy use for each energy type × thermal conversion factor*1)

・Greenhouse gas (CO₂) emissions (thousand t-CO₂e) = total of (energy use for each energy type × CO₂ emission factor*1)

Logistics Logistics related to the Group's business from the CCBJI Group's 17 manufacturing plants to the market (customer stores and vending machines, etc.).
Also includes third-party (outsourced) transportation.
Offices Buildings operated by the CCBJH Group (head office, sales centers, distribution centers, and plant-associated facilities, etc.).

・Total energy use (GJ)= total of (energy use for each energy type × thermal conversion factor*1)

・Greenhouse gas (GHG) emissions (thousand t-CO₂e) = total of (energy use for each energy type × CO₂ emission factor*1), and the amount of fluorocarbons leakage (CO₂ equivalent) based on Fluorocarbon Emissions Control Act

Sales Sales equipment (vending machines, coolers, dispensers) operating in the Company's sales areas (excluding leased assets).

・Total energy use (GJ) = annual sales equipment electricity use × thermal conversion factor*1

・Greenhouse gas (CO₂) emissions (thousand t-CO₂e) = annual sales equipment electricity use × CO₂ emission factor*1

*1 Sources for thermal conversion factor and CO₂ emission factor
・For fuel sources other than electricity, the CCBJH Group uses a thermal conversion factor and a CO₂ emission factor from the Greenhouse Gas Emissions Accounting and Reporting Manual ( Ver.5.0 ) (Ministry of the Environment and Ministry of Economy, Trade and Industry; Feb 2024 ). *City gas only (Ver.4.9)
・For electricity, the thermal conversion factor was determined in conjunction with the April 1, 2023 enactment of the revision of the Law Concerning the Rational Use of Energy and Conversion to Non-Fossil Energy (formerly the Law Concerning the Rational Use of Energy), As a result of a reexamination of the calculation method of energy consumption, it was determined that the comparability between domestic and overseas companies can be improved by using a value for energy consumption that is not affected by the composition of of primary energy, The heat conversion coefficient for electric energy use was changed from a primary energy conversion amount base (9.97 MJ/kWh) to a physical amount base (3.6 MJ/kWh) starting from the 2023 results, and the amount of energy consumed by those locations was tabulated and disclosed.
・CO₂ emission factor are based on Emission Factor by Electricity Provider (Greenhouse Gas Emissions Accounting for Specified Organizations)
– Results for Fiscal 2022; ( Dec. 22, 2023 ; Ministry of the Environment and Ministry of Economy, Trade and Industry), for manufacturing, CCBJH group uses the adjusted emission factor for each power company plan, and for all others, CCBJH group use national average emission factor of 0.438 kg-CO₂/kWh .

Social

  • *2 Excluding directors and temporary staff
  • *3 Excluding temporary staff, rehired employees, partner employees, part-time employees and senior employees