The NAGASE Group's report on sustainability initiatives references the SASB Standards for Chemicals industry in the Resource Transformation sector.

SASB Content Index

Topic Accounting Metric Code Unit of Measure References
Greenhouse Gas Emissions Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations RT-CH-110a.1 Metric tons (t) CO₂-e, Percentage (%) Sustainability Data Sheet > 【Group】Breakdown of greenhouse gas emissions by type (Scope 1), 【Group】Greenhouse gas emissions in our business activities
Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets RT-CH-110a.2 n/a Climate Change > Governance, Strategy, Risk management, Metrics 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)
RT-CH-120a.1 Metric tons (t) Sustainability Data Sheet > 【Group manufacturing companies】VOC (air pollutant) emissions
Energy Management (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable, (4) total self-generated energy RT-CH-130a.1 Gigajoules (GJ), Percentage (%) Sustainability Data Sheet > 【Group】Energy usage, 【Group】Electricity Consumption
Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress RT-CH-140a.1 Thousand cubic meters (m³), Percentage (%) Sustainability Data Sheet > 【Group】Use of water resources
Water Resources > Water stressed area
Number of incidents of non-compliance associated with water quality permits, standards, and regulations RT-CH-140a.2 Number Prevention of Pollution and Resource Circulation > Basic Approach to Prevention of Pollution and Resource Circulation
Description of water management risks and discussion of strategies and practices to mitigate those risks RT-CH-140a.3 n/a Water Resources > Basic Approach to Water Resources
Hazardous Waste Management Amount of hazardous waste generated, percentage recycled RT-CH-150a.1 Metric tons (t), Percentage (%) Sustainability Data Sheet > 【Group】Amount of general industrial waste, 【Group】Amount of special controlled industrial waste
Community Relations Discussion of engagement processes to manage risks and opportunities associated with community interests RT-CH-210a.1 n/a Social Contributions Activities > Community involvement and investment
Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees RT-CH-320a.1 Rate Sustainability Data Sheet > 【Non-consolidated】Occupational Health and Safety, 【Group manufacturing companies】Occupational Health and Safety
Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks RT-CH-320a.2 n/a Occupational Health and Safety / Health Management > Occupational Health and Safety
Product Design for Use-phase Efficiency Revenue from products designed for use-phase resource efficiency RT-CH-410a.1 Reporting currency -
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 RT-CH-410b.1 Percentage (%) by revenue, Percentage (%) -
Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact RT-CH-410b.2 n/a Chemicals Management > Basic Approach to Chemicals Management
Genetically Modified Organisms Percentage of products by revenue that contain genetically modified organisms (GMOs) RT-CH-410c.1 Percentage (%) by revenue -
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 RT-CH-530a.1 n/a Environmental Management > Environment Management System
Climate Change > Membership in organizations working on climate change issues
External evaluation and Initiatives > Sustainability
Operational Safety, Emergency Preparedness & Response Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) RT-CH-540a.1 Number, Rate -
Number of transport incidents RT-CH-540a.2 Number -