Corporate Governance

Basic Views on Corporate Governance

As a corporate group that powers “continuous advancement” in consumer life and business, our Corporate Principles aim to create four types of value: “Value for Customers,” “Value for Society,” “Value for Shareholders” and “Value for Employees” by providing various products and services relating to not only the energy business, including natural gas, electricity and LPG, but also its peripheral services and non-energy businesses, such as urban development, materials and information businesses.

Under this Corporate Principles, the Company and its affiliates (the “Group”) will respond appropriately to the exercising of shareholder rights, and work toward maintaining and increasing a sense of trust by dialogue and cooperation with its stakeholders. In addition, the Group will continue to enhance and strengthen corporate governance in order to respond quickly and appropriately to changes in the business environment surrounding the Group, make transparent, fair and decisive decisions, and execute business efficiently and appropriately.

Corporate Governance System

The Company has selected to be a company with Audit & Supervisory Board and conducted the introduction of an executive officer system, appointment of multiple Outside Directors, and establishment of voluntary advisory committees corresponding to management, appointment of Directors and Audit & Supervisory Board Members and Director remuneration. The Company considers its current governance system best suited for the decision-making and business execution described above.

■ Corporate Governance Organization Chart
(as of June 28, 2022)

Corporate Governance Organization Chart (as of June 28, 2022)
  • *1 Board of Directors: 10 Directors (6 Internal Directors and 4 Outside Directors)
  • *2 Advisory Committee: 4 Outside Directors, Representative Director and President and a person appointed by the President (up to one member who is a Representative Director)
  • *3 Audit & Supervisory Board: 5 Audit & Supervisory Board Members (2 full-time Audit & Supervisory Board Members [internal] and 3 Outside Audit & Supervisory Board Members)
  • *4 Management Meeting: 1 Executive President, 3 Executive Vice Presidents and 7 Senior Executive Officers

Overview of Corporate Governance System

Board of Directors, Directors of the Company

The Board of Directors consists of 10 Directors (including four Outside Directors). Its mission is to make swift and appropriate decisions about important matters that affect the whole Group including subsidiaries and to enhance supervisory capabilities. The Articles of Incorporation stipulate that there shall be no more than 15 Directors. They also direct that appointment of Directors is to take place with a quorum of shareholders possessing at least one-third of shareholder voting rights and by a majority of voting rights held by shareholders present, and that no cumulative voting may be used for appointing Directors.

Executive Officers

The Company has adopted an executive officer system (Executive Officers consist of Executive President, Executive Vice Presidents, Senior Executive Officers, and Executive Officers), which enables the Directors of the Company to focus on making business decision and monitoring and supervisory functions, and worked toward strengthening the business efficiency and the supervisory functions by vitalizing the Board of Directors. Executive Officers perform duties determined by the Board of Directors, and some Representative Directors and Directors concurrently serve as Executive Officers to make management decision-making more accurate and efficient.

Management Meeting

The Company examines basic management policies and important management issues at the Management Meeting and fully deliberates the foregoing before decision-making. In accordance with internal regulations, the Management Meeting consists of the Executive President, Executive Vice President, and Senior Executive Officer. In principle, the Management Meeting is held three times per year as “ESG Council,” which deliberates on activity plans and report on activities related to promotion of ESG management.

Audit & Supervisory Board, Audit & Supervisory Board Members

The Audit & Supervisory Board consists of five Audit & Supervisory Board Members, of whom three are Outside Auditors and each Audit & Supervisory Board Member monitors the execution of work duties by the Directors.

Auditing Department

The Company established the Auditing Department (18 members) as an internal audit division. Based on a yearly auditing plan, it evaluates, from independent and neutral viewpoints, the adequacy of business activities in light of in-house standards, their efficiency, and the appropriateness of various systems and standards adopted by the Company. In addition to giving recommendations and conducting follow-ups that lead to business improvements in the organizations subject to audit, the department summarizes the issues and reports its results to the Management Meeting. The Auditing Department is subject to periodical evaluation from an outside party to maintain and improve its auditing abilities.

Advisory Committee

The Advisory Committee consists of all the Outside Directors (four), the President and, if necessary, a person appointed by the President (the President may appoint up to one person from among the other Representative Directors). From the perspective of corporate value enhancement, ensuring objectivity and transparency in the decision-making process, the Advisory Committee deliberates on matters related to key issues such as medium- to long-term corporate strategy, matters related to the election of candidates for Directors and Audit & Supervisory Board Members, matters related to the selection and dismissal of Representative Directors and other Executive Directors, and matters related to the remuneration of Directors. The committee chairperson is appointed by the committee members.

ESG Committee

The Company has established the ESG Committee to promote activities relating to the Group's sustainability, including the environment, compliance, social contribution, respect for human rights, and risk management.

Safety and Disaster Prevention Committee

In April 2022, in order to take all possible measures to ensure safety, disaster prevention, and gas supply stability after the legal spin-off of the gas pipeline service business, the Company established the Safety and Disaster Prevention Committee to unify the management of events related to safety, disaster prevention and gas supply stability, and to promote measures against them within the Group.

Cyber Security Committee

The Company has established the Cyber Security Committee to reinforce the cyber security measures of the Group.

Investment Evaluation Committee

The Company has established the Investment Evaluation Committee to examine risk and return and assess investments in excess of a certain amount, and report findings to the Management Meeting to help make appropriate investment decisions.

DX Committee

The Company has established the DX Committee to promote DX (Digital Transformation: a business transformation by utilizing digital technology) for the entire group while coordinating the alignment with business, IT, and financial strategies across the organization.

Views on Composition of the Board of Directors

From the perspective of contributing to its sustainable growth and improvement of the medium- to long-term corporate value of the Daigas Group, Osaka Gas has adopted a basic policy of appointing diverse talent as Directors and Audit & Supervisory Board Members in full consideration of their knowledge, experiences, ability, personality, etc. regardless of gender, nationality, career, or age etc. The Company has set a target of 20% or higher female officers (Directors and Audit & Supervisory Board Members) in FY2031.3, and as of June 2022, the percentage of female officers (Directors and Audit & Supervisory Board Members) was 13.3% (one Outside Director and one Outside Audit & Supervisory Board Member each).

Moreover, based on medium- and long-term management plans, we have defined the basic qualifications for Internal Directors as having experience and expertise in our Group’s businesses including the energy business, corporate management, financial accounting, marketing, legal affairs and risk management, etc. and those for Outside Directors as having not only independence that enables objective judgment but also extensive knowledge, wealth of experience, great expertise in their specified field, etc. As such, the Board of Directors as a whole has a well-balanced composition.

In addition, we have long since defined the term of Director as one year in order to respond flexibly to changes in our business environment and clarify management responsibility.

Based on the above-mentioned policy, decisions on the selection of candidates for Directors and Audit & Supervisory Board Members and the appointment and dismissal of Representative Directors and other Executive Directors are made based on deliberations by a voluntarily appointed Advisory Committee made up of a majority of Outside Directors in order to ensure objectivity and transparency in decision-making. (The system of the voluntarily appointed Advisory Committee is the same as that of the Advisory Committee deliberating on remuneration.)

■ Independence of Directors

Independence of Directors

■ Diversity of Directors and Audit & Supervisory Board Members

Diversity of Directors and Audit & Supervisory Board Members

■ Skills Matrix

The following is a list of the expertise and experience that the Board of Directors should possess as identified in light of the medium- to long-term management plan as well as the significant expertise and experience of each Director and Audit & Supervisory Board Member.

Name Position Fields of Significant Expertise and Experience
Corporate
Management
Marketing Technology /
R&D
DX * Global
Management
ESG Finance /
Accounting
Legal / Risk
Management
Human
Resources
Development
Takehiro Honjo Chairman and Director
Masataka Fujiwara Representative Director and President
Tadashi Miyagawa Representative Director
Takeshi Matsui Representative Director
Takayuki Tasaka Representative Director
Fumitoshi Takeguchi Director
Hideo Miyahara Outside Director
Kazutoshi Murao Outside Director
Tatsuo Kijima Outside Director
Yumiko Sato Outside Director
Toshimasa Fujiwara Audit & Supervisory Board Member
Hisaichi Yoneyama Audit & Supervisory Board Member
Eiji Hatta Outside Audit & Supervisory Board Member
Shigemi Sasaki Outside Audit & Supervisory Board Member
Eriko Nashioka Outside Audit & Supervisory Board Member

* DX: Digital transformation

■ Corporate Governance Initiatives

Corporate Governance Initiatives

Advisory Committee

The Advisory Committee consists of all the Outside Directors (four), the President and, if necessary, a person appointed by the President (the President may appoint up to one person from among the other Representative Directors). From the perspective of corporate value enhancement, ensuring objectivity and transparency in the decision-making process, the Advisory Committee deliberates on matters related to key issues such as medium- to long-term corporate strategy, matters related to the election of candidates for Directors and Audit & Supervisory Board Members, matters related to the selection and dismissal of Representative Directors and other Executive Directors, and matters related to the remuneration of Directors. The committee chairperson is appointed by the committee members.

Advisory Committee

Advisory Committee Relating to Management

From FY2023.3, the Company is holding meetings of the Advisory Committee Relating to Management on a regular basis to deliberate on key issues such as medium- to long-term corporate strategy.
The Advisory Committee Relating to Management is comprised of all Outside Directors, Representative Director and President, and an officer in charge of Corporate Planning Headquarters, with Outside Audit & Supervisory Board Members participating as observers. Outside experts may be invited to the Committee depending on the theme.

■ First Meeting of the Advisory Committee Relating to Management

Lecturer Mr. Keigo Akimoto Group Leader/Chief Researcher, Systems Analysis Group, Research Institute of Innovative Technology for the Earth

Lecturer Mr. Keigo Akimoto
Group Leader/Chief Researcher, Systems Analysis Group, Research Institute of Innovative Technology for the Earth

Prospects and Challenges for Achieving Carbon Neutrality

In July 2022, we held a first meeting of the Advisory Committee Relating to Management, and invited Mr. Keigo Akimoto of the Systems Analysis Group of the Research Institute of Innovative Technology for the Earth as a lecturer.
At the Committee meeting, we exchanged opinions on the medium- to long-term prospects for carbon neutrality in Japan and abroad, as well as issues to achieve carbon neutrality.

Training Policy for Directors and Audit & Supervisory Board Members, and Succession Plan

When appointed, the Company provides internal officers an opportunity to acquire knowledge regarding their roles, legal duties to be complied with, and responsibilities expected for a Director or Audit & Supervisory Board Member. Subsequently, the Company regularly provides opportunities internally or externally for Officers to receive training regarding legal affairs, risk management, compliance, and other matters to continue to acquire knowledge necessary for comprehension of legal revisions and other latest world trends. Further, as part of the succession plan for top management, human resources to oversee the Company’s management are fostered through such means as the systematic rotation of the areas of responsibility of internal Directors and Executive Officers.
As for outside officers, the Company provides opportunities for them to deepen their understanding upon appointment, such as by explaining the nature of the Group’s businesses, so that they can put to practice their expertise and experience in each of their fields for supervising and auditing the Company’s business. Later, the Company also offers opportunities as necessary in which the business environment and business trends are explained accurately in a timely manner so that Outside Officers can gain an understanding.

Directors and Audit & Supervisory Board Members Remuneration

1. Decision Policies on Content of Remuneration, etc. for Each Individual Director

The Company has established a policy on determining the content of remuneration, etc. for each individual Director (hereinafter the “Policy on Determining Remuneration”) as prescribed by the resolution of the Board of Directors after deliberation at a voluntarily appointed advisory committee made up of a majority of the Outside Directors. This policy is summarized as follows.
The system of paying retirement benefits to Directors has been abolished.

2. Resolution of the Annual Meeting of Shareholders on Remuneration of Directors, etc.

The amount of remuneration for Directors was approved at the 203rd Annual Meeting of Shareholders held on June 25, 2021 to be up to 57 million yen per month for monetary remuneration and up to 72 million yen per year for stock-based remuneration. The number of Directors at the end of said Annual Meeting of Shareholders was ten.

■ Policy on Determining Remuneration

(a) Basic Approach
Remuneration for Directors shall be provided in a remuneration system designed to raise motivation for Directors to achieve sustainable growth and mid- to long-term increase in corporate value. Remuneration for Directors other than Outside Directors shall consist of basic remuneration as fixed remuneration, performance-linked remuneration and stock-based remuneration, and remuneration for Outside Directors shall only consist of basic remuneration as fixed remuneration, as they have a standpoint independent of business execution.
Remuneration for Directors shall be determined within the total amount of remuneration approved at the Annual Meeting of Shareholders, after deliberation at a voluntarily appointed advisory committee made up of a majority of the Outside Directors, from the perspective of ensuring objectivity and seeking transparency in the decision-making process.

(b) Basic Remuneration
Basic remuneration shall be monetary remuneration paid on a monthly basis. The amount shall be determined in accordance with the rules prescribed by the resolution of the Board of Directors, while considering such factors as each Director’s position and responsibilities, public standards, and other factors.

(c) Performance-linked Remuneration
Performance-linked remuneration shall be monetary remuneration paid on a monthly basis. The amount shall be determined using the profit attributable to owners of parent for the past three years and the coefficient of ESG indicators achievement in the previous year*1 as the main indicators to encourage contribution to short-term and mid- to long-term increases in corporate value.

(d) Stock-based Remuneration
Restricted stock shall be granted at a certain time every year for the purpose of strengthening the linkage between remuneration and mid- to long-term increase in corporate value and further promoting sharing of value with the shareholders. The number of shares to be granted shall be determined with consideration for the positions and responsibilities of each Director and stock prices, etc.*2

(e) Ratio by Type of Remuneration
For Directors other than Outside Directors, the standard ratio of basic remuneration, performance-linked remuneration, and stock-based remuneration should be 5:4:1. Remuneration for Outside Directors shall fully consist of basic remuneration.

(f) Procedures for Determining Remuneration
The content of remuneration for each individual Director shall be made in accordance with the rules prescribed by the resolution of the Board of Directors, and, after deliberation at the voluntarily appointed advisory committee, shall be determined by the resolution of the Board of Directors. However, the content of monetary remuneration may be determined by the Representative Director and President based on delegation of authority by the resolution of the Board of Directors.

  • *1 By resolution of the Board of Directors meeting held on December 23, 2021, a change was made to add the coefficient of ESG indicators achievement in the previous fiscal year. The change will be applied from July 2023 onward, when remuneration is paid based on FY2023.3 results.
  • *2 In the event that the grantee of stock-based remuneration commits an act of misconduct, files a petition for commencement of bankruptcy proceedings, or falls under other certain events stipulated in the restricted stock allotment agreement, the Company will naturally acquire all or part of the allotted shares without remuneration (malus and clawback provisions).

■ Composition of Remuneration

Composition of Remuneration

* The amount shall be determined using the profit attributable to owners of parent for the past three years and the coefficient of ESG indicators achievement in the previous year as the main indicators.

3. Delegation of Decision of Content of Remuneration, etc. for Each Individual Director, etc.

The amount, timing and method of remuneration payment for each Director is determined by Representative Director and President (Takehiro Honjo until December 2020 and Masataka Fujiwara from January 2021) based on delegation of authority by a resolution of the Board of Directors. The Company has delegated the above authority to the Representative Director and President, as the position is considered to be the best suited to determine the contents of remuneration, taking into account the status of the execution of duties by each Executive Director while maintaining a comprehensive view of the Company’s performance.
In addition, to ensure that the authority of the Representative Director and President is exercised appropriately, the delegation of authority is conducted so that the remuneration amount, etc. for each individual Director is determined in accordance with the Policy on Determining Remuneration and the rules prescribed by the resolution of the Board of Directors, while considering such factors as each Director’s position and responsibilities, public standards, and the Company’s business performance, after deliberation at a voluntarily appointed advisory committee made up of a majority of the Outside Directors. As the amount of remuneration, etc. for each individual Director is determined through such a procedure, the Board of Directors has judged that the content of remuneration, etc. for each individual Director for the fiscal year ended March 31, 2022 is in line with the Policy on Determining Remuneration.

4. Details of Activities of the Board of Directors and Advisory Committee in the Process for Determining the Amount of Remuneration, etc., for Officers During the Fiscal Year Ended March 31, 2022

With regard to matters related to the remuneration of officers, at meetings held in May 2020, December 2020, February 2021, and May 2021, the Advisory Committee deliberated matters such as the appropriateness of performance-linked remuneration calculation methods, the payment coefficient, remuneration levels, and the number of shares to be granted as stock-based remuneration, which were then decided by the Representative Director and President as mentioned above.

■ Profit Attributable to Owners of Parent (Consolidated Profit) for the Last Three Years

Term 201st 202nd 203rd
Fiscal year ended March 31, 2019 March 31, 2020 March 31, 2021
Profit attributable to owners of parent million yen Plan 46,500 55,000 73,000
Result 33,601 41,788 80,857

■ Total Amount of Remuneration by Officer Classification and by Type of Remuneration, and Number of Eligible Officers (fiscal year ended March 31, 2022)

Classification Total amount of remuneration
(million yen)
Total amount of remuneration by type of remuneration (million yen) Number of payees
Fixed Performance-linked Non-monetary remuneration, etc.
Directors (excluding Outside Directors) 397 185 174 38 7
Audit & Supervisory Board Members (excluding Outside Members) 69 69 - - 2
Outside Directors 44 44 - - 4
Outside Audit & Supervisory Board Members 35 35 - - 3
  • Note: The number of persons and amounts include one internal Director who retired as of the close of the Company’s 203rd Annual Meeting of Shareholders held on June 25, 2021.
  • * The total amount of remuneration for each officer is not stated as there is no officer with a total amount of consolidated remuneration of 100 million yen or more.
  • * There are no employees concurrently serving as officers.

Evaluation and Analysis of Effectiveness of the Board of Directors as a Whole

The Board of Directors analyzes and evaluates the effectiveness of the Board of Directors each fiscal year based on the results of interviews conducted by the Board of Directors Secretariat with each Director and Audit & Supervisory Board Member. The methods and results of the evaluation of the effectiveness of the Board of Directors for the fiscal year ended March 31, 2022 are summarized below.

1. Method

Method

2. Interview Items

①Initiatives in response to last year's issues

  • ・Discussions on medium- and long-term themes
  • ・Follow-up on investment projects and provision of information on financial strategies
  • ・Increased number of advisory committee meetings and more involvement in the process of selecting board candidates
  • ・Careful explanation of industry terminology, etc.

②Composition of the Board of Directors

③Role as a decision-making body

④Operation of the Board of Directors meetings (frequency, time, proceedings, remote meetings, etc.)

⑤Provision of information (prior information, prior explanations, etc.) and others

⑥Outside officers meetings (theme, exchanging opinions for the purpose of developing management, etc.) and others

⑦Advisory committee (frequency of meetings, content of deliberations, method of operation, topics to be discussed, etc.)

⑧Free opinion

3. Evaluation Results

<Major issues>

  • ・Establishment of medium- to long-term themes to examine the direction of the company as a whole
  • ・Further enhancement of information to judge candidates for Directors
  • ・Devising ways to deepen discussions at Board of Directors meetings

Audit & Supervisory Board, Audit & Supervisory Board Members

Audit & Supervisory Board, Audit & Supervisory Board Members

The Audit & Supervisory Board consists of five Audit & Supervisory Board Members, of whom three are Outside Audit & Supervisory Board Members. The Company has established the Office of Audit & Supervisory Board, which is composed of full-time staff operating outside the Executive Directors’ chain of command. The Office is designed to support Audit & Supervisory Board Members’ auditing work and thus enhance their auditing function.
Audit & Supervisory Board Members monitor the execution of duties of the Directors from an independent viewpoint and strive to raise the effectiveness and quality of auditing by exchanging information as necessary on such occasions as regular meetings about annual audit plans and audit reports. Further, they exchange opinions on the status of internal controls and risk management with internal audit division and the accounting auditor. Full-time Audit & Supervisory Board Members conduct auditing activities on a daily basis and share their findings with Outside Audit & Supervisory Board Members in a timely manner. Their main activities are as follows.

■ Main Activities of Audit & Supervisory Board Members

(a)Business audit

  • ・Attend important meetings such as Management Meeting and read important documents
  • ・Conduct visiting audits at Head Office, major offices, and affiliates
  • ・Listen to reports from each organization and affiliate
  • ・Exchange opinions with Directors (including Outside Directors)
  • ・Cooperate with the internal audit division and Audit & Supervisory Board Members of affiliates

(b)Accounting audit

  • ・Confirm the independence of the accounting auditor and proper conduct of audits
  • ・Confirm accounting audit plans and audit results, etc.

The Audit & Supervisory Board reports on the implementation status of audit, shares information, and conducts necessary deliberations and resolutions. 14 Audit & Supervisory Board meetings were held in FY2022.3. Main resolutions of the Audit & Supervisory Board meetings are as follows.

■ Main Resolutions at the Audit & Supervisory Board meetings

  • ・Audit plans by Audit & Supervisory Board Members
  • ・Evaluation and reappointment/ non-reappointment of the accounting auditor
  • ・Report on audits by the Audit & Supervisory Board

The amount of remuneration for Audit & Supervisory Board Members was approved at the 176th Annual Meeting of Shareholders held on June 29, 1994 to be up to 14 million yen per month. The number of Audit & Supervisory Board Members at the end of said Annual Meeting of Shareholders was five. The amount of remuneration for each Audit & Supervisory Board Member shall be determined through discussions among Audit & Supervisory Board Members within this amount, and consisting only of fixed remuneration because they are assigned the role of auditing the execution of duties by Directors from a standpoint independent of the performance of the Company’s businesses, and taking into consideration the position, etc. of each Audit & Supervisory Board Member. The system of paying retirement benefits to Audit & Supervisory Board Members has been abolished.


Sustainability of
the Daigas Group
President's Commitment Transition Finance
Values and Sustainability Promotion of the Daigas Group
Daigas Group's Values Daigas Group Charter of Business Conduct and Management Policy Daigas Group Code of Business Conduct Sustainability Promotion System and Management Stakeholder Engagement Initiatives the Daigas Group Participates In Commendation from the Outside
Sustainability Management and Value Creation Process
Value Creation Process of the Daigas Group Long-Term Management Vision 2030 Medium-Term Management Plan 2023 Daigas Group Carbon Neutral Vision
Actions on Materiality
Materiality of the Daigas Group Materiality Review Cycle Creating Value for Customers
(Charter I)
Contributing to the Sustainability of the Environment and Society
(Charter Ⅱ)
Engaging with and Contributing to Society (Charter Ⅲ) Respecting Human Rights
(Charter IV)
Complying with Laws and Regulations (Charter V) Providing Work Environment That Supports Employees’ Personal Growth (Charter VI)
Corporate Governance
Corporate Governance Risk Management Compliance Messages from Outside Directors
Value Chain and Sustainability
Consideration for the Value Chain and Stakeholders Social Impact of Business Activities in Our Energy Value Chain and Our Efforts toward Sustainability
Daigas Group's Efforts for SDGs
Special Features: Co-create Value for a Sustainable Future - Initiatives to Achieve Carbon Neutrality Back Numbers of Special Features
FY2022 Activities Report
Creating Value for Customers (Charter I)
Charter I Index Management for Creating Value for Customers Safety and Security 1:
Procurement Stage
Safety and Security 2:
Processing Stage
Safety and Security 3:
Distribution Stage
Safety and Security 4:
Consumption Stage
Incorporating Customer Opinions Proposing New Value
Contributing to the Sustainability of the Environment and Society (Charter Ⅱ)
Charter Ⅱ Index Management toward Contributing to the Sustainability of the Environment and Society Environmental Management Environmental Management: Indicators, Targets and Results Actions for Climate Change: Recognition of and Action on Risks and Opportunities Actions for Climate Change: Method to Evaluate Effects of CO2 Emissions Reduction Actions for Climate Change: Working to Reduce CO2 Emissions in Business Activities Actions for Climate Change: Working to Reduce CO2 Emissions at Customer Sites Efforts in Resource Recycling Conserving Biodiversity Developing Environmental Technologies Addressing Environmental Risk Promotion of Green Purchasing Environmental Communication
Engaging with and Contributing to Society (Charter Ⅲ)
Charter Ⅲ Index Management of Engagement with and Contribution to Society Activities for Promoting Communication with Society Corporate Volunteering Activities under the Small Light Campaign Social Contribution Activities Activities at Osaka Gas' Foundations
Respecting Human Rights (Charter IV)
Charter IV Index Status of Management regarding Respect for Human Rights Human Rights Due Diligence Action on Human Rights
Complying with Laws and Regulations (Charter V)
Charter V Index Management for Complying with Laws and Regulations Compliance Promotion Efforts Efforts for Protection of Personal Information Information Security Consultations and Reports from Partner Companies
Providing Work Environment That Supports Employees’ Personal Growth (Charter VI)
Charter VI Index Status of Management to Support Employees' Personal Growth Employment Acceptance of Diversity Balancing Work and Family Human Resource Development and Rewards Communication Between Employees and Company Improving Occupational Health and Safety
Reporting Guidance and Guidelines and ESG Data
Reporting Guidelines
ESG Data
Environmental Performance Data Social Data Governance Data
Reports
Policy on Reporting Sustainability Activities Third-Party Verification Download Sustainability Site Terminology Search by Purpose Course Taken Since the Company's Foundation Sustainability Site Map We Value Your Feedback Topics backnumber Osaka Gas in brief