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ESG Data, Third Party Assurance

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ESG Data

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The PDF file can be downloaded by clicking the below link.

ESG Data Sheet 2024

Calculation criteria

CO2 emissions

Scope1/2

Referenced laws, regulations, guidelines and emission coefficient

  • GHG protocol
  • “Act on Rational Use of Energy and Conversion into Non-Fossil Fuel, Etc.”
  • “Act on Promotion of Global Warming Countermeasures”
  • “Table of heat generation and carbon emission coefficient by energy source” (METI)
  • IEA Emission Factors(International Energy Agency)
  • Carbon emission coefficient based on the calculation method developed by Japan Federation of Construction Contractors

Calculation method

  • CO2 emissions are calculated by multiplying energy consumption (including crude oil, light oil, gas and electricity) by CO2 emission coefficient
  • With regard to a portion of electricity/gas consumption (FY 3/24:1% of the total for electricity, 3% for gas) for which payment is not processed through payment service providers, the amount is estimated based on electricity/gas consumption per unit of sales.
  • Calculation method for CO2 emissions from completed construction works by POC standalone basis
    CO2 emissions from completed construction works by POC standalone basis = CO2 emissions from all construction works (excluding projects undertaken as a JV sub member)/ Net sales of all completed construction contracts (excluding projects undertaken as a JV sub member) x Net sales of completed construction contracts of POC standalone basis
  • Calculation method of CO2 emissions of POC group
    CO2 emissions of POC group = CO2 emissions of POC standalone basis /Net sales of POC standalone basis x Net sales of POC Group
Scope3

Referenced guidelines and emission intensity

  • GHG Protocol
  • Emissions unit value database for accounting of greenhouse gas emissions throughout the supply chain (Ministry of the Environment)
  • LCI database IDEA v2 (Sustainable Management Promotion Organization)
  • Comprehensive Assessment System for Built Environment Efficiency (CASBEE) Evaluation Manual (Japan Sustainable Building Consortium)

Calculation method

  • Category 1 (purchased goods and services): CO2 emissions of POC standalone basis are calculated by multiplying the purchase quantities or price of the major construction materials (steel, concrete and cement) by emission intensity. CO2 emissions of POC Group are estimated by scaling the above standalone figure in proportion to sales volume.
    From FY 3/24, regarding major construction materials (steel, concrete and cement), we use emission intensity provided by major suppliers where possible for calculation.
  • Category 11 (use of sold products): Calculated by multiplying the total floor area of construction projects completed by POC Group in the relevant year by the emission intensity and the years of service life determined for each building use (CASBEE Evaluation Manual).
  • Other categories include Categories 2, 3, 4, 5, 6, 7 and 12.

Environment related issues

Amount of construction generated waste

Referenced Laws and regulations

  • Act on Waste Management and Public Cleansing

Calculation method

  • Calculated based on manifests for all construction projects (excluding projects undertaken as a JV sub member) conducted by POC
Electricity consumption

Referenced laws and regulations

  • “Act on Rational Use of Energy and Conversion into Non-Fossil Fuel, etc.”
  • Act on Promotion of Global Warming Countermeasures

Calculation method

  • Calculated based on bills from power companies.
  • With regard to a portion of electricity consumption (FY 3/24:1% of the total) for which bill payment is not outsourced to payment service providers, the amount is estimated based on electricity consumption per unit of sales.
  • Calculation method of electricity consumption from completed construction works by POC standalone basis
    Electricity consumption from completed construction works by POC standalone basis = Electricity consumption from all construction works (excluding project undertaken as a JV sub member) /Net sales of all completed construction contracts (excluding projects undertaken as a JV sub member) x Net sales of completed construction contracts of POC standalone basis

Third Party Assurance

Items indicated with (☑) on the above ESG sheet were assured by Ernst & Young ShinNihon LLC.

Independent Assurance Report for FY 3/24

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