Verification Opinion

3 July 2023
Opinion No：SGS23/086

Masashi Ishida
President
CATALER CORPORATION
7800 Chihama, Kakegawa City, Shizuoka, Japan

Objective
SGS Japan Inc. (hereinafter referred to as "SGS") was commissioned by CATALER CORPORATION (hereinafterreferred to as "the Organization") to conduct independent verification based on Criteria of Verification (ISO140643: 2019 and the SGS verification protocol) regarding the data prepared by the Organization on the scope ofverification (hereinafter referred to as “the Statement”). The objective of this verification is to confirm that theStatement in the Organization's applicable scope has been correctly calculated and reported in the Statement inconformance with the criteria, and to express our views as a third party. The Organization is responsible for thepreparation and fair presentation of the Statement.

Scope
The scope of verification is Scope 1 and 2 emissions, energy consumption, and Scope 3 emissions.
The period subject to report is from 1 January 2022 to 31 December 2022.
Refer to the attached sheet for the detailed scope of verification.

Procedure of Verification
The Statement was verified in accordance with Criteria of Verification, and the following processes wereimplemented at a limited level of assurance:
Verification of the calculation system: Interviews on the measurement, tabulation, calculation, and reporting
methods employed by the Organization as well as review of related documents and records
Verification of the Statement: On-site verification and voucher review conducted at headquarter and ARKCreation Centre, and analytical procedures and interviews for the other sites in the scope of verification carriedout at the headquarter
The criteria for this review are based on the GHG Emissions Calculation and Reporting Manual (Ver.4.7), Basic
Guidelines on Accounting for Greenhouse Gas Emissions throughout the Supply Chain (Ver.2.4), Emission Factor
Database on the same Accounting (Ver.3.2), LCI Database IDEA (Ver.3.2) and the protocol specified by theOrganization.

Conclusion
Within the scope of the verification activities employing the methodologies mentioned above, nothing has come toour attention that caused us to believe that the Organization's Statement was not calculated and reported inconformance with the criteria.
SGS Japan Inc. affirms our independence from the Organization, being free from bias and conflicts of interest withthe Organization.

For and on behalf of SGS Japan Inc
Yokohama business Park North Square Ⅰ
134, Good-cho, Hodogaya-ku,Yokohama
Management Committee Member
Head of Certification/Accreditation

Yuji Takeuchi

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本書面は、SGSジャパン株式会社によってwww.sgs.com/terms_and_conditions.htmで参照することができる「認証サービスの一般条件」に従って発行されたものであり、「認証サービスの一般条件」に規定されている責任の制限と補償に関する条項および管轄に関する条項等に従います。この書面に記載された内容は検証を行った時点におけるまた適用される場合は組織の指示の範囲内における確認内容を示しています。組織およびこの書面に関するSGSジャパン株式会社の責務は取引文書におけるすべての権利および義務の遂行から、免除させるものではありません。本書面の内容または体裁について、許可なく偽造、変造または改ざんすることは違法であり違反した場合には法令に基づくあらゆる範囲において罰せられる可能性があります。

Attached file
3 July 2023
Opinion No：SGS23/086

The details of the scope of verification
The Scope
1
The performance data
Scope 1 and 2 include
energy related
greenhouse gasemissions.
Energy consumption

The Boundary
The Organization and theconsolidated companies(8 production sites, 3 nonproduction sites)

The Statement
Scope 1:The Organization:
9,296 t- CO2
The consolidated companies: 18,942 t- CO2
Total:
28,238 t- CO2
Scope 2:The Organization:
The consolidated companies:
Total:

7,444 t- CO2
24,206 t- CO2
31,650 t- CO2

2

Scope 3 (category 1)

The Organization

1,027,632 t- CO2

3

Scope 3 (category 2)

The Organization

7,052 t- CO2456

Scope 3 (category 3)
Scope 3 (category 4)
Scope 3 (category 5)

The Organization
The Organization
The Organization

3,673 t- CO2
728 t- CO2
16 t- CO2

789
1011

Scope 3 (category 6)
Scope 3 (category 7)
Scope 3 (category 8)
Scope 3 (category 9)
Scope 3 (category 12)

The Organization
The Organization
The Organization
The Organization
The Organization

497 t- CO2
1,805 t- CO2
466 t- CO2
2,901 t - CO2
91 t- CO2

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本書面は、SGSジャパン株式会社によってwww.sgs.com/terms_and_conditions.htmで参照することができる「認証サービスの一般条件」に従って発行されたものであり、「認証サービスの一般条件」に規定されている責任の制限と補償に関する条項および管轄に関する条項等に従います。この書面に記載された内容は検証を行った時点におけるまた適用される場合は組織の指示の範囲内における確認内容を示しています。組織およびこの書面に関するSGSジャパン株式会社の責務は取引文書におけるすべての権利および義務の遂行から、免除させるものではありません。本書面の内容または体裁について、許可なく偽造、変造または改ざんすることは違法であり違反した場合には法令に基づくあらゆる範囲において罰せられる可能性があります。