Greenhouse Gas Verification Opinion Number
14064.INV.0014.2022 V2
The inventory of Greenhouse Gas emissions in the period
01/01/2022 – 31/12/2022 for

Nippon Sheet Glass Co. Ltd. (NSG Group)
European Technical Centre
Lathom,Nr Ormskirk
L40 5UF
has been verified in accordance with ISO 14064-3:2019 To represent a total
amount of:

2,910,499 Tonnes CO2e Scope 1
542,415 Tonnes CO2e Scope 2 (Market Based)
3,452,914 Total Tonnes CO2e (Market Based)
For the following activities

Manufacture of Glass and Glazing Products

Authorised by:Pamela Chadwick
Business ManagerSGS United Kingdom Ltd
Verification Opinion Date 11th September 2023
This Opinion is not valid without the full verification scope, objectives, criteria and conclusion available onpages 2 to 4 of this Opinion.

Schedule Accompanying Greenhouse Gas Verification Opinion
SGS United Kingdom Ltd

Inward Way, Rossmore Business Park, Ellesmere Port, Cheshire CH65 3EN Tel +44 (0)151 350 6666
Climate Change Programme ukclimatechange@sgs.com www.sgs.com
Member of SGS Group
Registered in England No. 1193985 Registered Office: Rossmore Business Park Ellesmere Port Cheshire CH65 3EN

Number 14064.INV.0014.2022 V2Brief Description of Verification Process

SGS has been contracted by Nippon Sheet Glass Co. Ltd. (NSG Group)for the verification of direct and indirect carbon dioxide (CO2) equivalent emissions
as provided in their GHG Statement in the form of a Greenhouse Gas Emissions
Report covering CO2 equivalent emissions.
Roles and responsibilities

The management of NSG Group is responsible for the organization’s GHG
information system, the development and maintenance of records and reporting
procedures in accordance with that system, including the calculation anddetermination of GHG emissions information and the reported GHG emissions.
It is SGS’ responsibility to express an independent GHG verification opinion on theemissions as provided in the NSG Group GHG Statement for the period 01/01/2022– 31/12/2022.
SGS conducted a third-party verification following the requirements of ISO 14064-3:
2019 of the provided CO2 equivalent Statement in the April to June 2023.
The assessment included desk review of data and supporting information and sitevisits. The verification was based on the verification scope, objectives and criteria
as agreed between NSG Group and SGS on 25/04/2023.
Level of Assurance

The level of assurance agreed is a limited level of assurance.
Scope••••••••

Title or description of activities: Manufacture of glass and glazing products
Types of GHGs included: CO2, N2O, CH4, HFC’s
Geographical boundaries: Global
GHG Reduction Initiatives: none.
GHG information for the following period was verified: 01/01/2022 –31/12/2022.
Physical infrastructure, activities, technologies and processes of theorganization: Manufacturing facilities, offices, warehouses and distribution
centres, transport.
GHG sources, sinks and/or reservoirs included:
Scope 1 Direct GHG emissions :stationary combustion, mobile combustion,
process emissions, fugitive emissions;
Scope 2: Indirect GHG emissions from imported energy – purchasedelectricity;
Intended user of the verification Opinion: internal, customers, general public.

NSG Group has commissioned an independent verification by SGS of reported CO2
equivalent emissions arising from their activities, to establish conformance with therequirements of the GHG Protocol Corporate Accounting and Reporting Standard
within the scope of the verification as outlined below. Data and information
supporting the CO2 equivalent statement were predominantly historical in natureand proven by evidence.

SGS United Kingdom Ltd

Inward Way, Rossmore Business Park, Ellesmere Port, Cheshire CH65 3EN Tel +44 (0)151 350 6666
Climate Change Programme ukclimatechange@sgs.com www.sgs.com
Member of SGS Group
Registered in England No. 1193985 Registered Office: Rossmore Business Park Ellesmere Port Cheshire CH65 3EN

Objective

The purpose of this verification exercise was, by review of objective evidence, toindependently review:• Whether the CO2 equivalent emissions are as declared by theorganization’s CO2 equivalent statement• That the data reported are accurate, complete, consistent, transparent andfree of material error or omission.
Criteria

Criteria against which the verification assessment is undertaken are therequirements of The GHG Protocol Corporate Accounting and Reporting Standard
Materiality

The materiality required of the verification was considered by SGS to be below
10%, based on the needs of the intended user of the GHG Statement
Conclusion

We planned and performed our work to obtain the information, explanations andevidence that we considered necessary to provide a limited level of assurance that
the CO2 equivalent emissions for the period 01/01/2022 – 31/12/2022 are fairly
stated.
This Opinion shall be interpreted with the CO2 equivalent statement of NSG Group
as a whole.
Note: This Opinion is issued, on behalf of Client, by SGS United Kingdom Ltd, Rossmore Business Park,Inward Way, Ellesmere Port, Cheshire, CH65 3EN (<SGS=) under its General Conditions for GHG
Validation and Verification Services.The findings recorded hereon are based upon an audit performed bySGS. A full copy of this Opinion and the supporting GHG Statement may be consulted at NSG Group.
This Opinion does not relieve Client from compliance with any bylaws, federal, national or regional actsand regulations or with any guidelines issued pursuant to such regulations. Stipulations to the contrary
are not binding on SGS and SGS shall have no responsibility vis-à-vis parties other than its Client.

The GHG information for the period 01/01/2022 – 31/12/2022 of NSG Group
disclosing gross emissions of:
2,910,499 Tonnes CO2e Scope 1
542,415 Tonnes CO2e Scope 2 (Market Based)
3,452,914 Total Tonnes CO2e (Market Based)
718,744 Tonnes CO2e Scope 2 (Location Based)
Share of renewable electricity used as a % of total electricity consumed in 2022:32%

are verified by SGS to a limited level of assurance, consistent with the agreed
verification scope, objectives and criteria.
SGS’ approach is risk-based, drawing on an understanding of the risks associatedwith modeling GHG emission information and the controls in place to mitigate theserisks. Our examination included assessment, on a sample basis, of evidence
relevant to the voluntary reporting of emission information.
SGS concludes with limited assurance that there is no evidence to suggest that theSGS United Kingdom Ltd

Inward Way, Rossmore Business Park, Ellesmere Port, Cheshire CH65 3EN Tel +44 (0)151 350 6666
Climate Change Programme ukclimatechange@sgs.com www.sgs.com
Member of SGS Group
Registered in England No. 1193985 Registered Office: Rossmore Business Park Ellesmere Port Cheshire CH65 3EN

presented CO2 equivalent assertion is not materially correct and is not a fair
representation of the CO2 equivalent data and information.

SGS United Kingdom Ltd

Inward Way, Rossmore Business Park, Ellesmere Port, Cheshire CH65 3EN Tel +44 (0)151 350 6666
Climate Change Programme ukclimatechange@sgs.com www.sgs.com
Member of SGS Group
Registered in England No. 1193985 Registered Office: Rossmore Business Park Ellesmere Port Cheshire CH65 3EN