Policy on Reporting Sustainability Activities

Editorial Policy and Selection of Reporting Contents

The Daigas Group reports material aspects of the Group as well as associated activities for improvement.

The Daigas Group deems that it is necessary for the Group to listen to people's voices sincerely, and conduct its business activities based on such voices, if it is to fulfill its corporate social responsibility (CSR).
In the Medium-Term Management Plan 2023, we positioned the period of the plan as a period for creating “value for a sustainable future” with our stakeholders and achieve further growth as a group that can help solve social issues in building a sustainable society, and selected “materiality” for enhancing and accelerating the practice of ESG management based on the concept of “Creating Value for a Sustainable Future.” The Daigas Group identified materiality by referring to the GRI Sustainability Reporting Standards (GRI Standards), a global standard for sustainability reports compiled by the Global Reporting Initiative (GRI), while taking into account current social issues and holding dialogue with outside experts.
In the report, the Group explains the management situation regarding each materiality and the degree of implementation of relevant measures. The Group posts, as much as possible, activities other than those related to the materiality so that a full picture of the Group's CSR is made known to parties outside and inside the Group.

■ The Process of Materiality Identification

Coverage and materiality

In selecting topics to be covered in the report and prioritizing them, we took into consideration both the impact on society and the environment and the future financial impact on the Group.

Readability and ease of understanding

To ensure that a wide range of readers can understand the information provided in the report, careful consideration is given to visual design, including the text size, use of colors, pictures, and diagrams, and that a glossary is provided for technical terms.


We asked for third-party verification to ensure the reliability of the content and data presented in our CSR report.
We asked the Institute for Environmental Management Accounting for a third-party review on assessment and recommendations, including simple audits. Environmental performance data underwent third-party verification by Bureau Veritas Japan Co., Ltd.,

Scope of this report

This report covers the Daigas Group, consisting of Osaka Gas Co., Ltd. and its affiliated companies. Some information, as noted in this report by phrases such as “Osaka Gas” or “the Company,” refers exclusively to Osaka Gas Co., Ltd.

Fifty-six companies* —out of 156 affiliated companies and consolidated subsidiaries of Osaka Gas—are subject to compilation of environmental performance data. Excluded are companies housed in office buildings as tenants and whose environmental performance data are difficult to grasp and whose environmental effects are minimal. Also excluded are overseas companies.

While the most recent data covered in this report represents those for fiscal 2021 (from April 1, 2020 to March 31, 2021), some refer to activities for fiscal 2022.

  • * Energy consumption and greenhouse gas emissions were collected from 57 companies including one overseas subsidiary.

Guidelines referred to

  • ・ISO26000
  • ・Sustainability Reporting Standards of the Global Reporting Initiative (GRI)
    This report contains information corresponding to disclosure reguirements of the GRI Sustainability Reporting Standards.
  • ・Environmental Reporting Guidelines 2018 of the Ministry of the Environment
  • ・Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
  • ・International Integrated Reporting Framework of the International Integrated Reporting Council (IIRC)
  • ・Guidance for Collaborative Value Creation of the Ministry of Economy, Trade and Industry
  • ・SASB Standards
  • ・The United Nations Global Compact COP * Policy
  • * COP
    COP stands for Communication on Progress. It is a report compiled annually to evaluate the Daigas Group's progress on the 10 Principles of the UN Global Compact. Making major progress is an important condition for the Group to participate in the UN Global Compact.


October 2021 (next edition is scheduled for September 2022)

Reporting media

The Sustainability Site is positioned as a tool for reporting exhaustively on the Daigas Group’s sustainability activities and ESG-related data. The Integrated Report discloses operating performances and future growth strategies as well as especially important information concerning sustainability activities from both a financial and non-financial perspective.

■ Disclosure System of Financial and Non-financial Information

Sustainability of
the Daigas Group
President's Commitment
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 Customer Health and Safety
(FY2021 Report)
Energy / Emissions
(FY2021 Report)
Local Communities
(FY2021 Report)
Customer Privacy
(FY2021 Report)
Supplier Assessment
(FY2021 Report)
Training and Education
(FY2021 Report)
Diversity and Equal Opportunity
(FY2021 Report)
Economic Performance
(FY2021 Report)
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 - Daigas Group×Stakeholders Achieving a Low Carbon / Carbon Neutral Society Establishing Lifestyles and Businesses Adjusted to the New Normal Enhancing Resilience of Customers and Society Back Numbers of Special Features
FY2021 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 Social Contribution Activities Corporate Volunteering Activities under the Small Light Campaign Activities for Promoting Communication with Society 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
Policy on Reporting Sustainability Activities Third-Party Review /
Third-Party Verification
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