Good Practices
in Corporate Disclosure Related
to Biodiversity and Natural CapitalAbout these Good Practices
Recent years have seen increasingly active ESG ﬁnance, which reﬂects consideration
for nonﬁnancial information concerning the three factors of the environment (E),society (S), and governance (G). In addition, corporate disclosure of ESG related
information and ﬁnance reﬂecting consideration for such disclosure are broadening
steadily. It is based on the recommendations on the disclosure of climatechange-related information with an impact on ﬁnance, announced by the Task Force on
Climate-related Financial Disclosures (TCFD), which was established in 2015 by the
Financial Stability Board (FSB).
With regard to biodiversity and natural capital ("biodiversity etc." hereinafter), there is
growing awareness of the importance of the risk of biodiversity loss, for example,
biodiversity loss was identiﬁed as one of the world's top ﬁve risks in the Global Risk
Re po r t 2020 (W o rl d E c o n o m ic F or um, 2 0 2 0 ) . A s w i th cl i mate change, i t can beconsidered important to promote the disclosure of corporate information on biodiversity
etc. and the ESG ﬁnance with consideration for biodiversity etc.
This brochure introduces good practices by companies taking leading roles ininitiatives to disclose information concerning biodiversity etc. We hope that thesepractices will serve as reference for companies considering making progress on
disclosure concerning biodiversity etc. and for investors planning to invest withconsideration for biodiversity etc. in the future.
Deﬁnitions of biodiversity and natural capital in this brochure are based on thefollowing deﬁnitions from the Natural Capital Protocol (Natural Capital Coalition, 2016),
with a focus on biological resources in particular with regard to natural capital.
■Natural capital: The stock of renewable and non-renewable natural resources(e.g., plants, animals, air, water, soils, and minerals) that combine to yield aﬂow of beneﬁts to people■Biodiversity: The variability among living organisms from all sources, includinginter alia, terrestrial, marine, and other aquatic ecosystems and the ecologicalcomplexes of which they are part; this includes diversity within species,
between species, and of ecosystems

The following parties cooperated in the preparation of these Good Practices:
Keidanren Committee on Nature Conservation
Hiroshi Ishihara, Former Head of Planning Sub-Committee
Response Ability, Inc./Japan Business Initiative for Biodiversity (JBIB)
Naoki Adachi, PhD, CEO./Executive Director
Resona Asset Management Co., Ltd.
Minoru Matsubara, Executive Oﬃcer, Responsible Investment Division
Asset Management One Co., Ltd.
Megumi Sakuramoto, Chief ESG Analyst

1Points considered important in disclosure
The following points can be considered important with regard to disclosure concerning
biodiversity etc., with a focus on corporate disclosure to investors in particular. Pleaserefer to the Final Report, Recommendations of the Task Force on Climate-Related Financial
Disclosure (TCFD, 2017) and Evaluation Criteria for Environmentally Sustainable Enterprises(Ministry of the Environment, 2018).
■When biodiversity etc. are considered important topics in business, they arepresented together with valid reasons for considering them important.
■Business risks and opportunities related to biodiversity etc. are identiﬁed withconsideration for the company's business model as a whole and the time axis
(business periods).
■ St ra t e g ie s , g u i d e l i n e s , c o mmi tments, etc. f or r espondi ng to i ssues of
biodiversity etc. are formulated.
■Management activities, supply chain/value chain management, etc. are
speciﬁed in connection with risks related to biodiversity etc.
■Key performance indicators (KPIs) and targets to assess and manage risks
and opportunities related to biodiversity etc. are established. And these
performance results are disclosed.
■Corporate governance concerning risks and opportunities related tobiodiversity etc. is described.

This brochure introduces case studies to represent examples of progress on
disclosure concerning biodiversity etc. with regard to the above points in particular.

2

Ajinomoto Co., Inc.
Ma i nbu s i n e s s e sJapan food products, international food products, life support, and healthcare

as of 2019

Di s c l o s u r eme d i a( i ) Ajinomoto Group Integrated Report 2019Ov e r a l l
as s e s s m e n t

Ajinomoto Co., Inc. lists "sustainable materials sourcing" and other materiality items that have a substantial
impact on its ability to create value, identiﬁes business risks and opportunities, and describes initiatives
underway to address them. A long-term environmental vision* and speciﬁc and quantitative medium- andlong-term targets are set, and progress is managed to enable steady initiatives toward the vision. Important
raw materials are identiﬁed in the areas of agriculture, forestry, and ﬁsheries resources. Moreover it is apparent
that this company is utilizing its own technologies with regard to the area of agriculture and forestry resources
while also striving to contribute to the international management of ﬁsheries resources.

(ii) Ajinomoto Group Sustainability Data Book 2019＊as of 2019

Analysis of materiality │ Identiﬁcation of risks and opportunities

Source: (i), p. 12

Materiality items identiﬁed as those eﬀectively impacting the

global sustainability of "climate change adaptation andability to create value include "sustainable materials sourcing"

mitigation" and "contribution to a circular economy," initiatives

and "reduction of food loss and waste," in the area of foodare identiﬁed in areas such as development of raw materials

resources, and relevant opportunities and risks are identiﬁed.

reﬂecting risks to sustainable raw-materials procurement andIn addition, with regard to the materiality items related toconsideration for the environment.

Analysis of materiality
Based on comprehensive grasp of the raw materials used inbusiness activities, critical raw materials are identiﬁed in theareas of agriculture, forestry and ﬁsheries resources inconsideration of dependency on the raw materials, availability ofalternatives and the relevance to environmental sustainability

Source: (ii), p. 39

etc. These analyses are reviewed annually.

3Formulation of strategy etc. │ Setting and management of KPIs
The long-term environmental vision on food resources calls for"Secure food resources and conserve ecosystems andbiodiversity to achieve sustainable procurement" and "Cut foodloss and waste within lifecycle by half by 2050." Medium- tolong-term environmental targets concerning food resources
include the ratio of factories installing resource-saving
fermentation technologies in the fermentation of amino acids,
the procurement ratio of sustainable raw materials, and values
related to reducing food loss and waste, and these results aredisclosed.

Source: (ii), p. 34

Initiatives
Initiatives related to sustainable raw materials procurement
includes the purchase of certiﬁed products and theestablishment of traceability. In addition, this company isadvancing initiatives utilizing its own technologies and othersolutions. Information is disclosed on initiatives in areas, suchas contributing to sustainable agriculture which uses
byproducts (co-products) remaining from the amino-acidproduction process as fertilizers and feeds and thedevelopment and adoption of fermentation technologies thatuse low volumes of resources.

Source: (ii), p. 35

As initiatives related to ﬁsheries resources, disclosed
inf or mation includes a tagging sur vey f or skipjac k, (ra wmaterial used as one of main products), elucidation of life
ecology of skipjack, and progress toward more appropriate
resource management and formulation of international
resource management rules.

Source: (ii), p. 44

4

Kao Corporation
Main
businesses

Cosmetics, skincare/haircare, human healthcare, fabrics and home care, and chemicals

Disclosuremedia( i ) Kao Integrated Report 2019

Overallassessment

Kao Corporation strongly expresses its recognition that the perspectives of the environment, society, andgovernance (ESG) are important to increase corporate value over the long term. And it identiﬁes responsible
procurement of raw materials as one material theme of such eﬀorts. This company describes its progress inareas, such as the purchase of certiﬁed products and conﬁrming traceability, based on policies andmedium-term targets reﬂecting an analysis of business risks and opportunities related to biodiversity etc. This
company also shows consistency among the initiatives. It describes progress on initiatives to address theissue of ocean plastic waste from the perspectives of both risks and opportunities.

(ii) Kao Sustainability Data Book 2019

Analysis of materiality

Source: (ii), p. 28

The 19 material themes among ESG commitments andin the environmental ﬁeld to be addressed throughout all

actions include responsibly sourced raw materials and zerostages of the product lifecycle.

waste. Furthermore, biodiversity is identiﬁed as one key issue

Identiﬁcation of risks and opportunities │ Formulation of strategy etc.

Source: (ii), p. 72

In the area of biodiversity, risks and opportunities related topalm oil aiming at industrial production. These are considered

realization of the vision for 2030 are identiﬁed. Anticipated

to contribute to improvement of business continuity as well as

risks include diﬃculty in long-term raw materials procurement

stable and low-priced supplies of raw materials.

and business continuity in the absence of consideration forWith regard to procurement, Guidelines for Supplier’s Assessment

sustainable use of palm oil, paper, and pulp. Opportunities
include the establishment of Basic Policies on Conservation of

and Guidelines for Sustainable Procurement of Raw Materials are

Biodiversity, sustainable procurement, and progress on theestablished.

development of production technologies for plant oils to replace

5

Setting and management of KPIs │ Initiatives

Source: (ii), pp. 141-142

The 2020 targets and the 2018 performance are disclosed

for the main raw materials of palm oil, paper, and pulp.

with regard to the procurement of sustainable raw materials

Formulation of strategy etc. │ Other

Source: (ii), p. 80

Ocean plastic waste is identiﬁed as an emerging risk. And the

Our Philosophy & Action on Plastic Packaging, published in October

impact on business activities of development, such as2018, describes actions, such as replacement withenhancement of laws and regulations in each country on

plant-based and other sustainable raw materials and theplastics used in products, containers, and packaging, isdevelopment of new reﬁllable packages and containers,

recognized. An approach is identiﬁed of further enhancing

indicating that eﬀorts are underway based on a 4Rs (Reduce,

related initiatives in the areas of both opportunities and risks.

Replace, Reuse and Recycle) perspective.

6

Bridgestone Corporation
Main
businesses
Disclosure
media

Tires and diversiﬁed products (chemical and industrial products, rooﬁng materials, sporting goods, bicycles, etc.)( i ) Annual Report(ii) Sustainability Report 2018-2019(iii) CSR Website (Environment ¦ In harmony with Nature)

Overallassessment

Based on a long-term vision for the year 2050 and later, Bridgestone identiﬁes the clear goals of In
balance with nature and Towards 100% suitable materials. With regard to the latter in particular, thiscompany identiﬁes the three actions of reducing raw materials consumption, recycling resources and using
them eﬀectively, and switching to renewable resources while disclosing progress on these in quantitative
terms. With regard to its main raw material of natural rubber, this company appears to be taking leadershipin the industry through means, such as the establishment of a global platform to improve the supply chain
in terms of the environment, society, and economics in cooperation with other tire makers and other ﬁrms.

Analysis of materiality
as one of its priority areas. In doing so, it calls for the Group to
be "in harmony with nature" and to value natural resources. It
also identiﬁes policies that include continuous contribution tobiodiversity conservation and improvement of resource
productivity throughout its products and manufacturing
processes while putting water resources to eﬀective use. In

Source: (ii), p. 10

addition, it identiﬁes procurement as one area of management"Our Way to Serve" has been established as the global CSR

fundamentals essential to support its eﬀorts in priority areas

structure for the Bridgestone Group. It identiﬁes "Environment"

as a responsible enterprise.

Identiﬁcation of risks, opportunities, etc.
Map of the relationship between the Bridgestone Group's business activities
and biodiversity (tire business)

Source: (iii) Environment¦ In harmony with Nature

The impact on and contributions to ecosystems in each stage& Biodiversity Interrelationship Map from the Japan Businessof the product lifecycle are studied with reference to BusinessInitiative for Biodiversity (JBIB).

7

Formulation of strategy etc. │ Setting and management of KPIs
Thinking on achieving 100% sustainable materials

Source: (ii), p. 28* Refer to source (ii) for notes 7, 8, and 9.

Source: (ii), p. 33

This company identiﬁes its long-term environmental vision foreﬀectively, and to replace resources with renewable one, inthe year 2050 and later as

andlight of the possibility of resource depletion in the future due

Towards 100% sustainable materials. In the area of 100%

to increased demand. In connection with these, it discloses

sustainable materials, it aims to conduct its businesses inresults over the most recent four years in the volumes of raw

harmony with the earth's natural abilities of self-puriﬁcationmaterials used, volumes of rubber recycled, and resource

and maintenance and speciﬁes three actions; to reduce raw

productivity.

In balance with naturematerials consumption, to recycle resources and use them

Initiatives │ GovernanceWith regard to procurement, this company is advancing
sustainable procurement activities based on Global Sustainable
Procurement Policy, formulated in 2018. It also discloses
information on how it is deploying global initiatives towardrealization of a sustainable supply chain in cooperation with
11 tire makers through the Tire Industry Project (TIP)
operated under the World Business Council for Sustainable
Development (WBCSD). It also has participated in launching
the Global Platform for Sustainable Natural Rubber (GPSNR),
an initiative centered on TIP members that aims to improvethe envir onmental, social, and economic aspects o f t h enatural rubber supply chain, as well as making progress on theformulation of standards for purposes, such as preventing
deforestation and preserving biodiversity and water resources.
The message from the CEO describes the view th at th eultimate goals of management, becoming a truly global
company and a leader in its industries in all aspects, can beachieved only based on making people happy around the world
and preserving an enriched environment. This massage notesthat the GPSNR has been launched as a practical initiative
toward these aims.

Source: (ii), p. 43

8

Sekisui House, Ltd.
Main
businesses

Built-to-Order, Development, Supplied Housing, Overseas Businesses

Disclosuremedia( i ) Business Report 2019 (The 69th Report)

Overallassessment

ESG is identiﬁed clearly as a management priority. And a "society in which humans and nature coexist" iscited as an important theme of such management. Deterioration of the urban ecosystem and theimportance of traceability in procurement are recognized as topics. And their relations to the company's
businesses are taken into consideration. KPIs are speciﬁed for targets reﬂecting the long-term 2050
Vision and medium-term initiatives for 2030, as well as guidelines established by the company itself. And
organization structures for management of progress on initiatives toward these goals are established.

(ii) Sustainability Report 2019

Analysis of materiality
Main ESG Themes

Material Topics (See page 85)

Society in which humans and nature coexist Page 43‒

Biodiversity

ESG initiatives are identiﬁed as important topics ofmanagement. And a "society in which humans and nature

Source: (ii), p. 33(1) Deterioration of the urban ecosystem
As green spaces shrink due to urbanization inrecent years, eﬀective planting will not only
lead to ecosystem preservation but will also
support our lifestyles in a variety of ways, suchas creating spaces for relaxation, revitalizing
regions, and reducing ﬂood damage by
storing rainwater. Many trees are planted
every year when new living spaces are created.
However, cultivated and non-native trees tend
to be extremely difﬁcult to use for local birds
and insects. Many of them are also unable toadapt to Japanʼs climate and natural featuresand have low resistance to pests. It isnecessary to carefully consider compatibility
when selecting plant species in order toprotect regional ecosystems.

coexist" is cited as a main ESG theme. Biodiversity isidentiﬁed as a material (important) topic. ESG considerations,(2) The importance of traceability
in procurement
Lumber is an important renewable resource
material that helps build our living spaces andSekisui House uses approximately 300,000 cubic
meters of lumber each year. However, functional
degradation of environmental preservation anddisruptions in our everyday lives due to practices
like illegal logging present obstacles to sustainable
forest management. Additionally, ensuring lumber
traceability has also become an extremely
important issue because distribution channels arecomplicated. For this reason, initiatives have been
spreading throughout the world to secure
appropriate lumber procurement, including
Japanʼs Act on Promoting the Distribution and Useof Legally Harvested Wood (Clean Wood Act).

including conservation of the ecosystem, also areincorporated into the Medium-Term Management Plan.
In addition, deterioration of the urban ecosystem andimportance of traceability in procurement are recognized as
topics related to a "society in which humans and nature
coexist."Source: (ii), p. 43

Identiﬁcation of risks and opportunities
M e g atre n d
Ecosystem
conservation

B u s in e s s e n v ir o n m e n t

R is k sOpportunities

Policies and initiatives

Responses to ecosystem change due
to global warming

Changes in vegetation regions and adaptive areasfor plants used for aﬀorestation

Proposals for eﬀective arrangements
for shrubs and trees

Increasing greening through the fulﬁllmentof the Gohon no ki indigenous landscaping concept

Demand for eﬀective use and re-use
of water resources

Demand for the introductionof water conservation business and facilities

Popularizationof water-saving housing facilities

Popularizing
and expanding environmental reforms
Source: (ii), pp. 21-22

Risks and opportunities, along with megatrends and business

are recognized as risks. Proposals for eﬀective arrangements

environment, are analyzed from the perspective offor shrubs and trees, and popularization of water-saving

sustainability. Ecosystem conservation is identiﬁed as one of

housing facilities, are recognized as opportunities.

megatrends. Changes in vegetation regions and adaptive
areas for plants used for aﬀorestation, and demand for the
introduction of the water conservation business and facilities,

Formulation of strategy etc.
Energy4 K ey Values and 13 Guidelines
Sustainable Vision targeting balanced
management based on four key

Longevity

It is noted that value creation is based on the Sustainable

Resources

In 2005, we announced our

ComfortChemical
substances

values that focus on sustainability as
the cornerstone of our management. Ecosystems

Environmental
value

In 2006, we formulated 13 guidelines

Homeowner
value

Vision, which aims to achieve management well balanced interms of four values, including the environment. Furthermore,

Prosperity

the 13 guidelines that embody this vision include guidelines

Sustainability

as guiding principles based on these

related to ecosystems.

four key values.
Knowledge
andtechnology

Economic
value

Regional
economyFair proﬁts andsocial sharing

Coexistence
andco-prosperity

Socialvalue

Relationships
with local culture
Human resource
development

Source: (ii), p. 29

9Formulation of strategy etc. │ Setting and management of KPIs
Sustainability Vision 2050 (excerpts)
O ur G oals

M ain A ctions Taken

Leading the Way toSocieties in which humans andnature coexist• Launched Gohon no ki indigenous
landscaping project (2001) …Total
number of trees planted: 15 million(2018)

Rich natural networks contribute to the protection of
biodiversity and alleviate climate change,
contributing not only to the protection of ecosystemservices that support our lifestyles, but also to
improving the quality of peopleʼs lifestyles andstrengthening connections between people. We will
maximize this network function to realize
coexistence between humans and nature.

• Formulated Wood Procurement
Guidelines (2007)

2030 Goals

2050 Challenge Objectives

Leading the Mainstreamingof Biodiversity

Maximizing Ecosystem Networks
through Business

Regarding the number of trees planted under
the Gohon no ki indigenous landscaping
project, which proposes the planting of mainly
native tree species in consideration of local
ecosystems, we will maintain the pace ofplanting 1,000,000 trees each year and promotefurther expansion of urban greening while also
aiming for 100% procurement of sustainable
FairWood fair lumber products for use in all
standard Sekisui House homes.

We will procure 100% FairWood products to realize
Zero Deforestation, which is linked to the destructionof ecosystems. We also aim to become Japanʼsnumber one corporation in terms of urban greening
contributions, intelligently utilizing green
infrastructure functions such as ecosystemconservation, disaster prevention/reduction andcomfort through green housing construction andcommunity development.

Source: (ii), pp. 31-32

Sustainability Vision 2050 identiﬁes "leading the way to societies

100% procurement of sustainable FairWood fair lumber

in which humans and nature coexist," as one of the goals.

products. As 2050 challenge objectives, maximizing

2030 Goals include leading the mainstreaming of biodiversity,

ecosystem networks through its businesses is speciﬁed.

maintaining the pace to plant 1 million indigenous trees per
year under the Gohon no Ki (ﬁve trees) project, and aiming for

Setting and management of KPIs
Key performance indicators (KPIs)
Indicator

Unit

Number of trees
planted annuallyTens ofthousands

FY 2014

FY 201581

FY 2016

99

FY 2017107

FY2018103

Total from 2001 to 2018

Deﬁ nition and remarks

1,502

15 million trees by 2020

93

ource: (ii), p. 45

Indicator

Unit

Ratio of Rank S and Rank A wood products as
deﬁned by the Wood Procurement Guidelines

FY 2014

FY 201591%

FY 201693

93

FairWood procurement volume and rank breakdown (10,000 m )FY 2017

FY201892

94

TargetDeﬁ nition and remarks

95

Survey results of around 50
of our main wood suppliers

Percentage of wood products by region

350

Others * 4 3%South America 0.1 %

40

33.4

30

32.0

5%
4%
20%

4%
3%
22%

30.3

4%
4%
14%

29.9

2%
6%
15%

20
71%

10
0

2014

S Rank71%

2015

A Rank79%

2016
B Rank

77%

2017

29.3

North America 15%
South Paciﬁc * 3 9%

2%
4%
18%

m

76%

2018

293,000

North Paciﬁc * 2 1%
(FY)

Asia * 1 32%

3Europe 40%*1 Asia: Includes domestic materials *2 North Paciﬁc: Russia, etc.
*3 South Paciﬁc: Indonesia, Malaysia, etc.
*4 Others: Africa (includes waste wood)

C Rank

10 Wood Procurement Guidelines① Source wood products from areas with relatively low risk of illegal logging.
② Source wood products from areas without sensitive ecosystems.
③ Do not source wood products from areas where local ecosystems are seriously damaged due to large-scalelogging of natural forests.

④ Do not use endangered species for wood products.
⑤ Minimize CO2 emissions when producing, processing, and transporting wood products.
⑥ When logging wood products, avoid conﬂict with local communities and refrain from unfair labor practices.
⑦ Source wood products from areas of controlled logging, so as not to exceed the rate of forest regeneration.
⑧ Source wood products from domestic forests where well-planned forest management is in place to conserve

ecosystems.
⑨ Source wood products from plantation forests that are managed so as to promote conservation and ecosystemdevelopment.
⑩ Use recyclable wood building materials.

Wood product procurement
ranking
Depending on their total score,procured wood products are classiﬁed
into four ranks, from high to low: S, A,
B, and C. Minimally acceptable scores
are set for Guidelines 1 and 4, as weplace a high priority on these twoitems.
Total score(maximum 43 points)

34 and above
26 to 34
17 to 26
Below 17

Rank

S
A
B
C
Source: (ii), p. 46

KPIs include the annual number of trees planted under the

Guidelines, which reﬂect considerations of legal compliance

Gohon no Ki (ﬁve trees) project, and the ratio of Rank S andand biodiversity. Results on these KPIs are disclosed.

Rank A wood products as deﬁned by the Wood Procurement

10

AEON Co., Ltd.
Ma i nbu s i n e s s e sGeneral Merchandise Stores, supermarkets, health and wellness, ﬁnancial services, shopping center development,

Disclosureme d i a( i ) AEON Report 2019

Overall

services and specialty store, international businesses, shared function companies, etc.

(ii) AEON Sustainability Data Book 2019

AEON Co., Ltd. identiﬁes "conservation of biodiversity" as a key issue reﬂecting consideration of the value thecompany's business activities can deliver to society. This company also analyzes exhaustion of resources as
an issue that has major impacts on society and business. Procurement policies are formulated reﬂecting risks
relatedto ﬁsheries and forestry resources. And comprehensive goals are set regarding the various bio-resources
Management
ApproachManagement Approach
ApproachManagement
the company handles. Related results are disclosed. With regard to disclosure to important customers in theretail sector, action guidelines under the biodiversity principle are identiﬁed. Relevant initiatives are underway.

Key Issue 2
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2as s e s s m e n t

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Sustainableprocurement
initiatives inpalm oil• Use of RSPO-certified
FY2020:materials: 0%
7UGUWUVCKPCDKNKV[EGTVKƒGFConsolidated(Roundtable on Sustainable Palm
Group compaOil (RSPO)*5 or equivalent) raw
nies in Japan
materials for all private brands

1) Established RSPO Procurement Policy
2) Held RSPO in-house seminar3) Investigated usage volumes in private
brand products4) Considered RSPO procurement methods
5) Joined RSPO

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Note 2: Regarding the procurement of paper, pulp, and timber, Aeon formulated the Aeon Forest Resources Procurement Principle (Paper/Pulp/Timber) in 2016.
*1 GFSI (Global Food Safety Initiative): GFSI is an industry-driven global collaboration to advance food safety powered by The Consumer Goods Forum (TCGF, which is composed of global
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/5% /CTKPG5VGYCTFUJKR%QWPEKN /5%KUCPQTICPK\CVKQPVJCVOCPCIGUCPFRTQOQVGUVJG/5%EGTVKƒECVKQPRTQITCOYJKEJEGTVKƒGUUQEKCNN[TGURQPUKDNGCPFUWUVCKPCDNGƒUJGTKGU
#5% #SWCEWNVWTG5VGYCTFUJKR%QWPEKN #5%KUCPQTICPK\CVKQPVJCVKORNGOGPVUVJGYQTNFŦUNGCFKPIEGTVKƒECVKQPCPFNCDGNKPIRTQITCOHQTTGURQPUKDN[HCTOGFUGCHQQF
(5% (QTGUV5VGYCTFUJKR%QWPEKN (5%KUCPQTICPK\CVKQPGUVCDNKUJGFVQUWRRQTVGPXKTQPOGPVCNN[CRRTQRTKCVGUQEKCNN[DGPGƒEKCNCPFGEQPQOKECNN[XKCDNGOCPCIGOGPVQHVJGYQTNFŦU
forests.
*5 RSPO (Roundtable on Sustainable Palm Oil): RSPO was formed to promote the growth and use of sustainable palm oil products through trusted global standards and engagement of
stakeholders.
Source: (ii), p. 22

on Project.
on Project.
Project.
ong “Kabayaki” Eel KPIs are set for each key issue. Regarding promotion ofng“Kabayaki”ng“Kabayaki” EelEelernatives
ternatives
sustainable procurement for conservation of biodiversity,
ternatives

stores or supermarkets obtain Marine Stewardship Council

yaki” eel culturet ai nabformulated
i lity Da ta Book 2 0for
1 9 2020, including having all
targets 22
has Susbeenyaki”
eel culture
cultureeeleyaki”
developing
eel
eEJCU#5%EGTVKƒGFdeveloping eeleeledeveloping
consolidated subsidiaries that operate general merchandise
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belly.
n belly.
belly.
nchain-of-custody (CoC) certiﬁcation. Relevant results arement ofod

Subcategory

KPI

Scope Covered

Percentage of customers
declining
plastic shopping bags
(nationwide store average)

Reducing the numberof plastic
shopping bags

0WODGTQH/5%%GTVKƒGF2TQFWEVU*CPFNGF

Consolidated Group
companies
in Japan for GMS and SM
businesses

40(MSC) or Aquaculture Stewardship Council (ASC)disclosed.

Target

FY2018 Results

Summary of Actions/Initiatives Undertaken in FY2018

FY2017: Over 70%
FY2020: Over 80%

65.6.%(29 Group Companies. Number of storesthat have stopped providing free plastic
shopping bags at cash registers increased
by 70 stores, 1,701 stores in total)* Out of 1,701 stores, more than 80% of
customers declined plastic shopping bags

1) Shared information with Group companies on stores that
had stopped providing free plastic shopping bags at cash
registers and on refusal rates for plastic shopping bags at
cash registers
2) Strengthened promotion by SM companies and encouraged
active participation in regions in relation to agreement on
ending free bag distribution at cash registers(Items)41

38
eafood Procurement36
sources and to passculture surroundingWith regard to the key issue of the better use of resources,

Source: (ii), pp. 108-109

also noted that other initiatives have been begun with regard

23

to one-way plastics as well. In addition, KPIs, targets, andthe company also recognizes the issue of ocean plastic

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dationotherdivisionsatw a s t e , a n d t h u s K P I s , t a r g e t s , a n d r e s u l t s o f e x i s t i n g
in itseel producration
in
its
eel
producompanies,
and
other
rationin
its
eel
producwe aim to offer “tradiinitiatives to reduce the use of plastic bags are disclosed. It is
we aimaim toto offer
offer“tradistakeholders(NGOs,“tradi.we
y. analyzed risks and
ey.
2013
2014
2015
2016
2017
2018
and used the results

urce depletion preve. Also, in order tos and strive to pro-S us t a i n ab i l i ty D a t a Book 2 0 1 9
measuresshift
S us
us tt aa ii n
n ab
abto
ty D
Da
a tt aa BookBook 220
0 19
19
S
ii ll ii ty

stainable backing

MSC-certified andure

h as the Convention
es of Wild Fauna

ement in Indonesia

results are also identiﬁed with regard to reducing the volumesof container and packaging materials and food waste.

MSC-C-51735

TOPVALU Gurinai Natural
U.S.-produced salted cod

21
21
21

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EGTVKƒGF UCNOQP 9G QHHGT  #5%EGTVKƒGF UCNOQP KVGOU
spanning nine salmon species as of the end of February 2019.
Our goal is to realize sustainable procurement by popularizing“responsible” aquaculture products that do not place a large
burden on the environment and that are cultivated with consideration for local communities and human rights.
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(Items)

18

12

the
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ed risks andd the resultstion preorder to
e to pro-to shiftbacking

ed andonvention
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ndonesia

2013

2014

MSC-C-51735

2016

2017

2018

Kirin Holdings Company, Limited
TOPVALU Gurinai Natural
U.S.-produced salted cod

ř(WTVJGTKPYGDGECOGVJGƒTUVUVQTGKP#UKCVQUGNN#5%
M a i n UCNOQP 9G QHHGT  #5%EGTVKƒGF UCNOQP KVGOUEGTVKƒGFJapan beer and spirits, Japan non-alcoholic beverages, Oceania integrated beverages, pharmaceuticals
b u s i n enines s esalmonsspanning
species as of the end of February 2019.
Our goal is to realize sustainable procurement by popularizing
Kirin CSV
Report( i )products“responsible”
that
do not2019
place a large
D i s c l o s u raquacultureeburdenthat
are cultivatedwith considm e d on
i a the environment
Kirin
Group
Environmental
Report 2019(ii) anderation for local communities and human rights.
6JG#5%OCPCIGUVJGEGTVKƒECVKQPU[UVGOHQTCSWCEWNVWTGRTQFWEVU

Identiﬁcation of risks and opportunities

0WODGTQH#5%%GTVKƒGF2TQFWEVU*CPFNGF
(Items)Key environmental and social issues

16

ment
sment

18Major risks● Contraction of agricultural production● Expansion of idle and devastated land
● Environmental destruction and humanrights problems caused
10 by unsustainable
9
agriculture

Biological
Resourcesuary 20142015

7● Impact of climate change on agricultural
production regions

Time period

Major opportunities

Time period● Procurement risks of Japan-grown key agricultural
products by Japanese farmers

Short ‒ medium

Short ‒ medium● Reputation risk caused by environmental destruction
and human rights issues caused by unsustainableagriculture mainly in developing countries

Short ‒ medium● Protection of the natural environment andcommunity revitalization in agricultural
production areas and stable procurement of key
agricultural products

Medium ‒ long

● Securing of agricultural products andimprovement of reputation through support tosustainable farm certiﬁcation

Short ‒ long

● Procurement risks due to harvest depletion and decline inquality of key agricultural products as a result of climatechange● Expectations of ethical consumption

Short ‒ long

● Regulatory risks

Short ‒ longƒGFCPF[ TGUQWTEGU
ncil (MSC)*% EGTVKƒGFTGDCUGFQP

5%EGTVKƒGF
Aeon sell 41ţVJG NCTIGUVthe end of
TCN ƒUJ HQTHTQOƒUJKPI
nvironment

Source: (ii), p. 11

2014

2015

2016

2017

2018

This company identiﬁes "biological resources" as one

major opportunities, stable procurement of important

important environmental topic considered to be involved in its

agricultural products and reputational improvements frombusinesses. Based on environmental and societal issues, this

supporting sustainable farm certiﬁcations. In addition, as thecompany lists, as major risks, procurement risks for important

periods over which risks and opportunities could arise, thisJapanese
agricultural products, reputational risks arising from
ASC-C-00332

company assumes the short term (within three years), theenvironmental destruction and human-rights issues of

medium term (through 2030), and the long term (throughagriculture in developing countries, and procurement risks2050). These timings at which each risk and opportunity can

resulting from climatechange. Also, this company lists, as#5%EGTVKƒGFTCY#VNCPVKEUCNOQP

be expected to appear are disclosed.

TOPVALU Gurinai Natural

QFWEVUEGTVKƒGUGTXGU VJG UGCŦUabels for such

Maruha Nichiro Corporation
S usta ina b ility Da ta Book 2 0 1 9

23

Main
businesses

Fishery & Aquaculture, Trading, Overseas Business, Processing, Logistics, etc.

Disclosure
media(i) Sustainability Website

Protection of marine resources
Medium-Term sustainability vision
Main object ive

Protect marine
resources

Medium-term goals
It e mPromotesustainable
use of ﬁsheryresources

Act ion planG o al● Promote certiﬁcation acquisition forsustainable ﬁshing and farming● Strengthen eﬀorts to abolish illegal,
unreported, and unregulated ﬁshing(IUU)● Expand full-life cycle aquaculturebusiness● Promote eco-friendly farming
technology● Promote the use of marine products
obtained through sustainableﬁshing/aquafarming certiﬁcates (MSC/ASC)● Promote acquisition of sustainable aquafarming certiﬁcates● Implement a stricter veriﬁcations ofimported ﬁshery product traceability● Promote dialogue in Japan and abroad● Increase production of full-life cycle
aquaculture of paciﬁc blueﬁn tuna
● Strengthen R&D systems for aquafarming technologies

Source: (i), Maruha Nichiro Group s Medium to Long-term Sustainability Management Plan (2018), p.16

expansion of full-life cycle
aquaculture businesses. In
addition, the company's
President & CEO has been
appointed the ﬁrst
chairperson of the global
environmental initiative,
Seafood Business for
Ocean StewardshipThis company has formulated the Medium to Long-term(SeaBOS), under which major seafood businesses andSustainability Management Plan (FY 2018-2021) toward achievement

scientists from around the world cooperate to leadof its Long-term Sustainability Vision (FY 2018-2027), identifying thescience-based strategies and activities toward sustainable

protection of marine resources as the main objective. The

seafood production and sound marine environments. Thismedium-term goals include the promotion of certiﬁcationcompany discloses information on its eﬀorts aiming to protect

acquisition for sustainable ﬁshing and aquafarming, promotion

marine resources, to use them sustainably, and to realizeof eco-friendly aquafarming technology, enhancement of eﬀorts

long-term sustainable value creation.

to abolish illegal, unreported, and unregulated ﬁshing (IUU), and13

Mitsui & Co., Ltd.
In various ﬁelds, such as iron & steel products, mineral & metal resources, infrastructure projects, mobility,

Ma i nbu s i n e s s e schemicals, energy, and food, sells varied and diverse lines of products, and develops projects related tologistics, ﬁnance, and international business in support of these activities, among its other diversiﬁed business( i ) Mitsui & Co., Ltd. Integrated Report 2019

Di s c l o s u r eme d i a(ii) Mitsui & Co., Ltd. Sustainability Report 2019

Assessment of impact of business activities on ecosystems
Responding to Environmental and Social Risks (as of April 2019)
Incorporation of Societal Needs and Various Perspectives

This company has established systems for taking theShareholders, investors, business partners, consumers, government agencies,
local communities, NGOs/NPOs/experts

environment and society into consideration in doing business, notonly at the stage of launching a new business but also at theEnvironmental Policy and Environmental Goals

operation stage as well. This company discloses information on
the fact that for a new business project, it utilizes the ESG Due

Environmental Management
New Business

Diligence Checklists which summarizes the environmental andExisting BusinessSpecially Designated Business Management System(Business that has a material impact on the environment)
Use the ESG Due Diligence Checklist

social risks of each business with reference to international

・Compliance with environmental
regulations

standards on environmental and social considerations to carry

・Response to NGOs/NPOs
Considering the Importance・Environmental accident prevention

Advice from external experts in Environmental &Societal Advisory Committee meetings

・Environmental education/training

out ESG impact assessment regarding matters, such as pollution
prevention, ecosystems, and water stress, and the fact that

・Collaboration in the global groupdecisions on proceeding with such project are made by the

Ringi Process & Follow-up

representative directors through internal reviews and withattention to advice by a committee of outside experts held

Contribute to fulﬁlling corporate social responsibilities and resolving environmental
and societal issues through business activities

depending on importance of the relevant project s environmental

Address such issues as climate change, ecosystem conservation, water conservation, environmental pollution,
human rights, social involvement, information disclosure, corporate reputation

and/or social impacts.

Source: (ii), p. 40

MS&AD Insurance Group Holdings, Inc.
Ma i nbu s i n e s s e sDomestic nonlife insurance, domestic life insurance, ﬁnancial services, risk-related services,

Di s c l o s u r eme d i a( i ) MS&AD Integrated Report 2019

international businesses(ii) MS&AD Holdings Sustainability Report 2019

Products and services related to natural capital risks
Identify and inform on risks
Assessing risks, including the depletion/degradationof natural capital(Analysis examples)・Future risk of water depletion at business facilities
that use large volumes of water・Assessment of the sustainability of supply chains
which primarily depends on natural resources

Prevent risks from occurring/minimize the impact
Proposals on risk management measures based on
research/analysis ﬁndings(Proposal example)
・Consultation on land use that considers local
ecosystems

Reduce the economic burden
Provision of risk coverage(Coverage example)
・Expenses incurred during recall when asustainability certiﬁcation of the used materials is
revoked and expenses needed for apology

Source: (ii), p. 35

The "resilient and sustainable society" that the company aims to

the sustainability of society as a whole, including businessachieve by 2030 under its Vision 2021 medium-term management

enterprises. This company discloses information on eﬀorts inplan is described as the one that can be realized only based on aareas, such as risk assessment and risk impact reduction, as

solid environmental foundation including natural capital. This

well as alleviation of the economic burden from risks once they

company also recognizes that business models withhave been realized.

consideration for the sustainability of natural capital will support14

Published: May 2020 (Japanese version) March 2021 (English version)
Produced by : Oﬃce for Mainstreaming Biodiversity, Biodiversity Policy Division,
Nature Conservation Bureau, Ministry of the Environment Japan
Chuo Godochosha No. 5, 1- 2 - 2 Kasumigaseki, Chiyoda -ku, Tokyo 100 - 8975 Japan
Tel. +81- 3 - 3581- 3351