Third-Party Review / Third-Party Verification

Third-Party Review

The Daigas Group requested the Institute for Environmental Management Accounting (IEMA) for a third-party review on assessment and recommendations, including simple audits. In the process of preparing its evaluation, the IEMA interviewed the Head of ESG Promotion and Head of ESG Office regarding sustainability-related activities at the Daigas Group. Here, we report the content of the discussions on the day of the interview, and present the written opinion of the IEMA.

In interviews conducted in July 2021, the IEMA asked about the following four points.

  • 1. The Daigas Group’s own evaluation of its results in terms of materiality in FY2021 and the revisions to the Charter and materiality
  • 2. The value that the Group will provide in the future through its business
  • 3. Policy toward a decarbonized society
  • 4. Maximizing the exercise of the abilities and the value of employees
by Katsuhiko Kokubu, by Eriko Nashioka, by Takeshi Matsui, by Yuko Kusui


In response, for the first point, we explained the results of each materiality item in FY2021 and reported on the identification of new materiality for further promoting ESG management, the formulation of the Daigas Group Medium-Term Management Plan 2023: Creating Value for a Sustainable Future, and the fact that we revised our CSR Charter.

For the second point, we explained that the “value for a sustainable future” that was presented in our Medium-Term Management Plan 2023 is based on the three key initiatives of “achieving a low carbon/carbon neutral society,” “realizing lifestyles and businesses that respond to the New Normal,” and “improving the resilience of customers and society,” which we will aim to achieve by combining the strengths of the Daigas Group in solutions and innovations and the strength gained from co-creation with our stakeholders.

For the third point, we explained our goals that were presented in the Daigas Group Carbon Neutral Vision announced in January 2021, as well as our progress on initiatives in technological development indicated in a roadmap toward achieving the goals.

Lastly, concerning the maximization of the exercise of the abilities and the value of employees, we explained that we place emphasis on creating an environment that facilitates employees to take on challenges and that we are focusing on initiatives that encourage innovation and on improving the quality of flexible workstyles that are not bound by the place of work.

In the interviews, an active exchange of opinions took place as the IEMA provided advice such as, “It is commendable that the Daigas Group is making efforts to tackle climate change by setting a reduction target for environmental impact not only within the business activities of the Group but also at its customers. We hope the Group will also make efforts to expand the use of renewable energy, as well as pursuing local energy production for local consumption through distributed power generation to prevent disasters,” and, “Employee value will become increasingly important. We expect the Group to make further efforts to create an environment that enables employees to work vigorously.” Based on the interview, the IEMA prepared and presented a report that summarized its overall evaluation and advice regarding the Daigas Group’s sustainability efforts.

■ Evaluation and Opinion of Sustainability Management

Third-Party Verification

Bureau Veritas Japan Co., Ltd.

The environmental performance data of the Daigas Group included in this report underwent third-party verification by Bureau Veritas Japan Co., Ltd. The verification was conducted to check whether the data were reliable and accurate, and consistent with the purpose of the report.

Independent Assurance Statement

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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