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.4.9) (Ministry of the Environment and Ministry of Economy, Trade and Industry; April 2023).
For electricity, the thermal conversion factor is 9.97 MJ/kWh for daytime electricity, as stipulated in Enforcement Regulations for the Law Concerning Rational Use of Energy (revised May 14, 2021), and CO₂ emission factor are based on Emission Factor by Electricity Provider (Greenhouse Gas Emissions Accounting for Specified Organizations) – Results for Fiscal 2021; (Jan. 24, 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 0.435 kg-CO₂/kWh.

Social

	Calculation scope	Accounting method
Employees	Percentage of female employees (CCBJH, CCBJI, CCBJB, CCBJBS, CCBJV, Kadiac, FVJ）*2	・Female employees ratio(%)= female employees ÷ number of all employees
	Percentage of female managers (percentage of women in management positions) (CCBJH, CCBJI, CCBJB, CCBJBS, CCBJV, FVJ）*3	・Female managers ratio(%)= female managers ÷ number of all managers
Occupational safety	LTIFR (Lost-Time Injury Frequency Rate) (All employees except 3PL by employment category） (CCBJI, CCBJB, CCBJBS, CCBJV, FVJ）	・LTIFR = number of lost-time incidents ÷ total no. of working hours x 1,000,000

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