The Cosmo Energy Group refers to “GRI Sustainability Reporting Standards” in our sustainability reporting.
Statement of use
The Cosmo Energy Group has reported the information covered in this index in accordance with the GRI Standards for the period April 1, 2024 to March 31, 2025. The report also includes some information on subsequent events after the reporting period.
GRI 1 used: GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
| The organization and its reporting practices | References | |
|---|---|---|
| 2-1 | Organizational details | Company Profile |
| Group Companies | ||
| 2-2 | Entities included in the organization’s sustainability reporting | Editorial Policy and Reporting Scope |
| 2-3 | Reporting period, frequency and contact point | Editorial Policy and Reporting Scope |
| 2-4 | Restatements of information | ESG Data |
| 2-5 | External assurance | |
| Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | Businesses Activity |
| 2-7 | Employees | Number of employees（At the end of each financial year） |
| 2-8 | Workers who are not employees | Number of employees（At the end of each financial year） |
| Governance | ||
| 2-9 | Governance structure and composition | Corporate Governance |
| Basic Structure of Corporate Governance | ||
| 2-10 | Nomination and selection of the highest governance body | |
| 2-11 | Chair of the highest governance body | Organization/Directors and Auditors |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Sustainability Management Promotion System |
| 2-13 | Delegation of responsibility for managing impacts | Sustainability Management Promotion System |
| 2-14 | Role of the highest governance body in sustainability reporting | Corporate Governance |
| Sustainability Management Promotion System | ||
| 2-15 | Conflicts of interest | |
| 2-16 | Communication of critical concerns | Corporate Governance (Internal Control System) |
| 2-17 | Collective knowledge of the highest governance body | |
| 2-18 | Evaluation of the performance of the highest governance body | |
| 2-19 | Remuneration policies | |
| 2-20 | Process to determine remuneration | |
| 2-21 | Annual total compensation ratio | Not disclosed |
| Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | CEO Message |
| Message from the Executive Officer in Charge of Sustainability | ||
| 2-23 | Policy commitments | Sustainability at the Cosmo Energy Group:Cosmo Energy Group’s Policies |
| Cosmo Energy Group Policy | ||
| 2-24 | Embedding policy commitments | Integrated Report(COSMO REPORT) |
| Environment | ||
| Society | ||
| Governance | ||
| ESG Data | ||
| 2-25 | Processes to remediate negative impacts | Corporate Governance (Internal Control System) |
| Risk Management | ||
| Pursuing Stronger Compliance | ||
| Basic Approach to Human Rights | ||
| 2-26 | Mechanisms for seeking advice and raising concerns | Pursuing Stronger Compliance |
| Contact(Japanese) | ||
| 2-27 | Compliance with laws and regulations | Pursuing Stronger Compliance |
| Society | ESG Data | ||
| 2-28 | Membership associations | UN Global Compact Initiatives |
| Initiatives Endorsed and Supported, Participating Organizations | ||
| Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Stakeholder Engagement |
| 2-30 | Collective bargaining agreements | Resolving Issues via Labor-Management Cooperation |
| Society | ESG Data | ||
GRI 3: Material Topics 2021
| Disclosures of Material Topics | References | |
|---|---|---|
| 3-1 | Process to determine material topics | Material Issue Identification Process |
| 3-2 | List of material topics | Addressing Group Material Issues and the SDGs |
| 3-3 | Management of material topics | Addressing Group Material Issues and the SDGs |
| Sustainability Management Initiatives | ||
| Environmental Management | ||
| Cosmo Energy Group Code of Conduct | ||
| Supply Chain Management and Sustainable Procurement | ||
| Basic Approach to Human Rights | ||
| Human Rights Policy | ||
Topic Standards
Economic
| GRI:201 Economic Performance 2016 | References | |
|---|---|---|
| 201-1 | Direct economic value generated and distributed | Quarterly Results |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Addressing Climate Change — Support for the TCFD Recommendations |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | Not disclosed |
| GRI:202 Market Presence 2016 | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Not disclosed |
| 202-2 | Proportion of senior management hired from the local community | Not disclosed |
| GRI:203 Indirect Economic Impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported | Social and Environmental Contribution |
| 203-2 | Significant indirect economic impacts | Not disclosed |
| GRI:204 Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | Not disclosed |
| GRI:205 Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption | Pursuing Stronger Compliance |
| 205-2 | Communication and training about anti-corruption policies and procedures | Pursuing Stronger Compliance |
| 205-3 | Confirmed incidents of corruption and actions taken | Pursuing Stronger Compliance |
| GRI:206 Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, antitrust, and monopoly practices | Pursuing Stronger Compliance |
| GRI:207 Tax 2019 | ||
| 207-1 | Approach to tax | Tax Policy |
| 207-2 | Tax governance, control, and risk management | Not disclosed |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax Policy |
| 207-4 | Country-by-country reporting | Not disclosed |
Environment
| GRI 101: Biodiversity 2024 | References | |
|---|---|---|
| 101-1 | Policies to halt and reverse biodiversity loss | Social and Environmental Contribution |
| Biodiversity Initiatives | ||
| 101-2 | Management of biodiversity impacts | Biodiversity Initiatives |
| Initiatives Endorsed and Supported, Participating Organizations | ||
| 101-3 | Access and benefit-sharing | Not applicable |
| 101-4 | Identification of biodiversity impacts | Biodiversity Initiatives |
| 101-5 | Locations with biodiversity impacts | Biodiversity Initiatives |
| 101-6 | Direct drivers of biodiversity loss | Biodiversity Initiatives |
| 101-7 | Changes to the state of biodiversity | Not disclosed |
| 101-8 | Ecosystem services | Biodiversity Initiatives |
| GRI:301 Materials 2016 | References | |
| 301-1 | Materials used by weight or volume | ESG Data | Resource recycling (waste) |
| 301-2 | Recycled input materials used | Not disclosed |
| 301-3 | Reclaimed products and their packaging materials | Resource Recycling Initiatives |
| GRI:302 Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Initiatives to Address Climate Change |
| ESG Data | Energy Comsumption | ||
| 302-2 | Energy consumption outside of the organization | ESG Data | Energy Comsumption |
| 302-3 | Energy intensity | ESG Data | Energy Comsumption |
| 302-4 | Reduction of energy consumption | Initiatives to Address Climate Change | Energy Saving Activities |
| 302-5 | Reductions in energy requirements of products and services | ESG Data | Energy Comsumption |
| GRI:303 Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | Resource Recycling Initiatives | Water Risk |
| 303-2 | Management of water discharge-related impacts | Initiatives for Reducing Environmental Impact | Water Pollution Prevention |
| 303-3 | Water withdrawal | Environment | Water resource use and discharge |
| 303-4 | Water discharge | Environment | Water resource use and discharge |
| 303-5 | Water consumption | Environment | Water resource use and discharge |
| GRI:305 Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | ESG Data | GHG emissions |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ESG Data | GHG emissions |
| 305-3 | Other indirect (Scope 3) GHG emissions | ESG Data | GHG emissions |
| 305-4 | GHG emissions intensity | ESG Data | GHG emissions |
| 305-5 | Reduction of GHG emissions | Initiatives to Address Climate Change |
| 305-6 | Emissions of ozone-depleting substances (ODS) | ESG Data | Environmentally hazardous substances |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG Data | Environmentally hazardous substances |
| GRI:306 Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | Resource Recycling Initiatives | Waste Reduction |
| 306-2 | Management of significant waste-related impacts | Resource Recycling Initiatives | Waste Reduction |
| 306-3 | Waste generated | ESG Data | Resource recycling (waste) |
| 306-4 | Waste diverted from disposal | ESG Data | Resource recycling (waste) |
| 306-5 | Waste directed to disposal | ESG Data | Resource recycling (waste) |
| GRI:308 Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | Green Purchasing |
| 308-2 | Negative environmental impacts in the supplychain and actions taken | Supply Chain Management and Sustainable Procurement |
Society
| GRI:401 Employment 2016 | References | |
|---|---|---|
| 401-1 | New employee hires and employee turnover | ESG Data | Number of individuals hired |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Not disclosed |
| 401-3 | Parental leave | Creating a Supportive Workplace |
| ESG Data | Number who took childcare leave | ||
| GRI:402 Labor/Management Relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | Not disclosed |
| GRI:403 Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | Safe Operations and Stable Supply |
| Operations Management System | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Cosmo Energy Group’s Safety Management System |
| Operations Management System | ||
| 403-3 | Occupational health services | Health and Productivity Management Initiatives |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Resolving Issues via Labor-Management Cooperation |
| 403-5 | Worker training on occupational health and safety | Operations Management System |
| Initiatives to Prevent Accidents Being Forgotten and to Reduce Unsafe Conditions | ||
| 403-6 | Promotion of worker health | Health and Productivity Management Initiatives |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Operations Management System |
| 403-8 | Workers covered by an occupational health and safety management system | Operations Management System |
| CHIBA REFINERY | ||
| YOKKAICHI REFINERY | ||
| SAKAI REFINERY | ||
| 403-9 | Work-related injuries | Occupational accident data |
| 403-10 | Work-related ill health | Not disclosed |
| GRI:404 Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | Human Resource Development |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Human Resource Development |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Not disclosed |
| GRI:405 Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Diversity, Equity & Inclusion (DEI) Initiatives |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
| Gender wage gap | ||
| GRI:406 Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | Pursuing Stronger Compliance |
| Basic Approach to Human Rights | ||
| GRI:407 Freedom of Association and Collective Bargaining 2016 | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Resolving Issues via Labor-Management Cooperation |
| Supply Chain Management and Sustainable Procurement | ||
| GRI:408 Child Labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Resolving Issues via Labor-Management Cooperation |
| Supply Chain Management and Sustainable Procurement | ||
| GRI:409 Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Resolving Issues via Labor-Management Cooperation |
| Supply Chain Management and Sustainable Procurement | ||
| GRI:410 Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | Not disclosed |
| GRI:411 Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | Not disclosed |
| GRI:413 Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Activities for Contributing to Local Communities |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Not disclosed |
| GRI:414 Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | Supply Chain Management and Sustainable Procurement |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supply Chain Management and Sustainable Procurement |
| GRI:415 Public Policy 2016 | ||
| 415-1 | Political contributions | Pursuing Stronger Compliance | Governance Strengthening the Governance System(Restricting Entertainment and Gifts (Prohibiting Bribery and Preventing Corruption) |
| GRI:416 Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Quality Management and Quality Assurance Structure |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Quality Management and Quality Assurance Structure |
| GRI:417 Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | Not disclosed |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Not applicable |
| 417-3 | Incidents of non-compliance concerning marketing communications | Not applicable |
| GRI:418 Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Not applicable |