TCFD Report

Task Force on Climate-related Financial Disclosures

TSUBAKITSUBAKI

Published in April 2023

1

Governance

In June 2022, FineToday Co., Ltd. has announced its support for the Task Force on Climate-related Financial Disclosures (TCFD*), an international framework for
information disclosure regarding climate change. In this report, we disclose essential information in accordance with the TCFD Recommendations.

* Task Force on Climate-related Financial Disclosures

Governance Disclose the organization’s governance around climate-related risks and opportunities.
a）Describe the board’s oversight of climate-related risks and opportunities.

b）Describe management’s role in assessing and managing climate-related risks and opportunities.

FineToday recognizes the importance of responding to climate change as amanagement issue. At the Quarterly ESG Committee meeting, which is attended
by the heads of each division and chaired by the President and CEO, measures,
policies, and strategies for climate change and other environmental issues are
discussed and resolved.

At the ESG Committee meeting held in June 2022, the climate change working
group (WG) was established to advance the response to climate risks. Eightdivisions and nine departments participate in the Climate Change WG, and theOrganizational Chart of the Governance Regarding Climate Change

Report of the Committee

Board of Directors’ Meeting

ESG Committee

QuarterlyHighest decision-making body for issues regarding
sustainability, including climate change and otherenvironmental affairs

ESG Promotion Committee

issues identified by the ESG Committee during its discussions and decisions are
Time
1st

2nd

Date

September 6, 2022
October 6, 2022

3rd

October 14, 2022

4thNovember 16, 2022

6th

December 12, 2022

5th

7th

Content

Fundamental Understanding of TCFD

Report by Divisions and Departments

Report by Divisions and Departments
Discussions on Organizational Integration with Overall Risk
Management

Change from Qualitative to Quantitative Evaluation (Request for Data)

November 28, 2022

Report on Financial Impact Assessment Results

February 16, 2023

Feedback in Preparation for TCFD Report Disclosure

Meeting about management

Monthly

climate risks identified by the WG are reported to the ESG Committee. Importantalso reported to the Board of Directors’ meeting.

WeeklyManagement Committee

Meeting about overall ESG promotion

ClimateChange WG

Working group regarding
climate risks andstrategies

SBT* WG

Working group regarding
the calculation andreduction of greenhousegases*SBT: Science-based Targets (International
initiative regarding the greenhousegas emissions reduction targets bycompanies)

FineToday Report on Climate Risks and Opportunities
Report on Scenario Analysis Results
FineToday TCFD Report1Strategy

2

Risks and Opportunities Associated with Climate Change

Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning where such information is material.
a) Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.

b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning.

c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2℃ or lower scenario.

In 2022, FineToday identified and evaluated its climate risks and opportunities through the work of the Climate Change WG. Information on climate risks andopportunities reported by eight divisions and nine departments initially reached 71 items.

Having undertaken financial impact assessment of the identified risks and opportunities, those assessed as “Medium” to “High” according to the company’s criteria areshown in the table below.

Risk

Financial Impact*1

Physical Risk
Transition Risk

Item

Overview

Large Typhoon,
Heavy Rain, Flood

Delay of transportation caused bysupply chain segmentation, lossof sales opportunities, and loss ofassets due to the product damage
at logistics bases

MediumRising Mean
Temperature

Decrease in demand for autumn
and winter products

MediumCarbon Tax

Increase in transportation costs

National Climate
Change Policy

Reducing carbon emissions
in logistics, rising production
costs, and increased cost due todecarbonization measures

Shift in Consumer
Purchasing
Towards Low
Carbon Products

Costs increase due to the use ofalternative raw materials andpromotion of low carbonization of
product lifecycle

Sales
Item

Expense Investment
Item
Item

High

Shortterm○

Timeframe*2
Midterm

Longterm

○

○

○

○

Low Medium○○

Low Medium

○

○

○

○

MediumDetails
Flooding and other water risks at all business bases of FineToday both in Japan and abroad,were assessed using the Aqueduct developed by WRI*3. Since the offices are not owned by thecompany, we concluded that it would be difficult to include the direct damage to the offices.
Therefore, for the financial impact assessment, we assessed the negative effects that logistics
may face, such as inventory damage and loss of sales opportunities at logistics bases.

Concerning the impact of rising mean temperature, decrease in demand for autumn and winterproducts, impact on natural raw materials, and decrease in the frequency of going outside were pointed
out. However, due to the lack of external data that can be used for the assessment, we were unable
to conduct a direct assessment. In regard to this item, therefore, we conducted a financial impact
assessment on the decrease in demand for products for dry weather and the autumn/winter seasons.
The financial impact assessment is conducted to assess the increase in transportation
costs due to the impact of carbon tax based on actual logistics expenses.

This item targets cost increase associated with CO2 reduction throughout business operations,and includes logistics measures for CO2 reduction, promotion of energy efficiency for facilities,
and purchase of renewable energy. However, at present, the financial impact assessment was
performed only for office locations, the values might be increased in the future assessment.

For this item, a temporary increase in costs of R&D, costs of alternative ingredients andcontainers needed to be considered; however, quantitative assessment using the actual
data could not be performed. Therefore, the degree of impact was determined based on theacceptable range of costs in relation to the financial information.

Note 1: FineToday assesses the financial impact by sales, expenses, and investment items based on the annual profits and expenses using the criteria of “High,” “Medium,” and “Low.”
Note 2: FineToday specifies the timeframe as shown on the right. Short-term: 2022-2023 (The time of assessment) Mid-term: Around 2030 Long-term: Around 2050
Note 3: World Resource Institute

FineToday TCFD Report2Strategy

Risks and Opportunities Associated with Climate Change

2

Opportunity
Item

Overview

Financial Impact

Sales
Item

Physical Risk
Transition Risk

Climate-related
Disasters

Provision of products thatcan be used during disasters

Low –MediumDrought

Increased demand for
products that do not require
water

Low –
MediumRising Mean
Temperature

Increased demand for
personal hygiene products

Low –MediumShift in Consumer
Purchasing
Towards Low
Carbon Products

Increased sales resulting
from the provision of low
carbon products

MediumReputational
Impact of
Decarbonization
Efforts

Enhancement of brandpower and corporate
value through low
carbon considerations oforganization and products* IPCC: Intergovernmental panel on climate change

Expense Investment
Item
Item

Shortterm

Timeframe
Midterm

High

Longterm

○

○
○
Low –
MediumLow –Medium○○○○Details
Due to the increase of extreme weather events, it is expected that opportunities for personal
hygiene products that can be used at the time of disaster situations, such as dry shampoo andbody wipes, will increase. Financial impact assessment is conducted using actual sales data of therelated products, referencing IPCC* report which represents world-wide scientific knowledge in thefield of climate change.

It is expected that increased water scarcity caused by drought will lead to the increased demand forsome of our products such as body wipes. Financial impact assessment is conducted using actual
Japan sales data of the relevant products as well as by referring to IPCC report, taking into accountpossible regional expansion of drought area to some Asian countries.
It is expected that demand for personal hygiene products, such as antiperspirants and body wipes
will increase due to the rise in average temperature. Financial impact assessment is based on theactual sales and correlation data between temperature increase and market size.

The possibility of unpopular products becoming popular and an increase in demand for refills due tochanging consumer awareness (which contributes to low carbonization in terms of product life cycle)
were proposed for this item. Specific financial impact assessment is based on the market growth
prediction data for low carbon products.

It is expected that corporate value will increase due to the improvement of corporate reputation
through organizational CO2 emissions reduction, development of low carbon products, changes
in packaging, and the promotion of decarbonization of sales promotion materials. Although afinancial impact assessment on this item using actual data is challenging, based on the estimatedoutcomes of other opportunity items, as well as by using the prediction of low-carbon products
market expansion, it is assumed that these will bring future benefits through the improvement ofcorporate reputation.

FineToday TCFD Report32Strategy

Risks and Opportunities Associated with Climate Change

For the first time, FineToday collected and quantitatively
assessed information on climate-related risks andopportunities. As a result, it has become clear thatthe physical risks of climate change associated with

Carbon Tax

the increase of extreme weather events, such as large

typhoon, heavy rain, and flood, are inevitable. However,overall trends have emerged indicating that climatechange is not always necessarily negative for FineToday
products.

Our purpose is to enrich the lives of everyone today

Risks
Rising Mean
Temperature
Cream
■■■■■

Increase intransportation costs

and for generations to come, one fine day at a time.
We aspire for our products for skin and hair toCream

Decrease in demand
for autumn and winterproducts

be a source of help for people to continue living

comfortably in the changing climate environment.
Based on the scenario in which the averagetemperature will increase 1.5 or 2 ℃ globally

Drought

in the long term, we believe that it will become

more important to promote the development of
low carbon products along with the reductionof company-wide greenhouse gas emissions. In
addition, we recognize that the importance ofdeveloping products that are helpful for people
living under extreme weather conditions will

increase based on the scenario in which averagetemperature will increase 4 ℃ .

Large Typhoon,
Heavy Rain, Flood

Delay of transportation caused bysupply chain segmentation, loss ofsales opportunities, and loss ofassets due to the productdamage at logistics bases

Shift in Consumer
Purchasing Towards
Low Carbon Products

CO2

Costs increase due to theuse of alternative raw
materials and promotion of
low carbonization of
product lifecycle

Opportunities
Rising Mean
Temperature

Climate-related
Disasters

NATURAL＋AID
FOR THE BODY

Shift in Consumer
Purchasing
Towards Low
Carbon Products

Reputational Impactof Decarbonization
EﬀortsTSUBAKI

Body Shampoo

シャンプー

Contribution to comfortabledaily living through theprovision of personal
hygiene products

Reducing carbon emissions inlogistics, rising production
costs, and increased cost due todecarbonization measures

シャンプー

Cool&Deodorant

Realization of hygienic
living in areas
where water is scarce

National Climate
Change Policy

Contribution to
improved
hygiene underdisaster situations

Simultaneous achievementof decarbonization of society
and business by thedevelopment and provisionof low carbon daily
commodities

Enhancement of brandpower and corporate
value through low carbon
considerations oforganization and products

FineToday TCFD Report42Strategy

Scenario Analysis

The long-term impacts of climate change which include both physical (natural phenomena) and social (regulations) aspects are uncertain. FineToday conducted multiple

scenario analyses to examine the social conditions, and the impact on and correlation with our business towards 2050 using scenarios provided by international organizations.

Scenarios Used
Transition Risk

Less than 1.5 / 2 ℃ Scenarios

・World Energy Outlook (WEO) 2021 by the International Energy Agency (IEA)
・Sustainable Development Scenario (SDS)・World Energy Outlook (WEO) 2022 by IEANet Zero Emissions by 2050 (NZE)*

Physical Risk

・Intergovernmental panel on climate change (IPCC) 6th Assessment Report, SSP1-1.9, SSP1-2.6

Transition Risk

4 ℃ Scenarios

・World Energy Outlook (WEO) 2022 by IEA・Stated Policies Scenario (STEPS)
Physical Risk

・IPCC 6th Assessment Report, SSP5-8.5**Used mainly

FineToday TCFD Report52Strategy

Scenario Analysis

Less than 1.5 / 2 ℃ Scenarios – 2050 Decarbonized Society

The world has achieved carbon neutrality, with net zero emissions across the entire supply chain. Decarbonization measures have spread through the market. While customers
demand environmentally sound business operations, we anticipate a world in which procurement and logistics costs are also expected to rise compared with those at present.

Supplier
Increase in Manufacturing and
Logistics Costs◎ Trucks shift from diesel to electric vehicles,
and fuel switches from fossil to synthetic fuels(decarbonized fuel), resulting in an increase inlogistic costs due to decarbonization.
◎ Thermal power generation has decreased to 35%of the total power generation, while renewableenergy accounts for 55%, which has increased
energy costs.
◎ Shift of product packaging ingredients has
advanced, and costs have increased.

ClimateIncrease of Procurement Costs andExpansion of Investment in
Decarbonization Research● Manufacturing and logistics costs increase
due to the enhancement of environmental
measures and regulations● Rebuilding of product lineups to matchchanges in customer preferences● Shift to a development system that
accommodates biomass-derived materials(products and packaging) and further
expansion of related investment

The Frequency of Natural Disasters is Reduced toSome Extent◎ By 2050, temperatures in Japan increase by 0.8 ℃ (1.4 ℃ by the end of the
century), and the number of extremely hot days increases by two days.
◎ The intensity of typhoons in Japan increases slightly.
◎ By 2050, the frequency of localized torrential rains increases to 1.3 times
the current level.
◎ The frequency of floods doubles by 2050 from the current level.

Government

Customer
Environmentally Conscious Customers◎ Customers are selecting suppliers based on
their ability to provide lower carbon products.
◎ Calling on manufacturers and wholesalers to
set reduction targets and develop reductionplans.
◎ Criticism is growing towards companies thatare slow to address environmental issues,and their products are being excluded frompurchase.

Reinforcement of Environmental Policies andRegulations for Decarbonization◎ Implementation of high carbon tax (\34,700/t-CO2)◎ Trucks in logistics have increasingly switched from diesel engines
to electric vehicles (EV) and fuel cell vehicles (FCV), due to thestrengthening of greenhouse gas (GHG) emission regulations.
◎ Phased suspension and abolition of coal-fired power generation, andthe shift to non-CO2 emitting power sources such as renewable energy
has progressed.

FineToday TCFD Report62Strategy

Scenario Analysis

4 ℃ Scenarios – 2050 Society with Intensified Natural Disasters

The progress of low carbonization remains limited within the current trajectory. Energy policies (shift to renewable energy) and GHG emission regulations are not progressing
as expected, and Japan’s temperature is rising, while the frequency of flood occurrences is increasing. Physical risks are increasingly accepted by the market as a whole.

Supplier
Emergence of Product Supply Risks
Dependence on Natural Raw
Materials (Palm Oil)◎ Increase of disaster risks such as the disruptionof supply chains and logistics networks dueto the intensification of extreme weather
conditions.
◎ Shift from natural raw materials (palm oil) to
alternative materials is not progressing as
expected.

ClimateResponse to Supply Chain Risk andEstablishment of Production and Sales
System that Responds to Market Needs● Frequency of floods increases and the risk ofinventory damage increases.
● Disruptions of logistics networks lead to anincrease in missed sales opportunities.
● Natural raw materials (palm oil, etc.) become
difficult to procure because of increased damage
to suppliers due to disasters.
● Changes in sales mix due to fluctuations inmarket demand can impact profits.

Increasing Frequency of Natural Disasters◎ By 2050, temperatures in Japan increase by 2.5 ℃ (4.5 ℃ at the end of the century), thenumber of extremely hot days in summer increases by 10 days compared to the present,
and temperatures exceeding 40 ℃ are observed nationwide. On the other hand, thenumber of days with temperatures below 0 ℃ (known as “cold days”) decreases.
◎ Intensity of typhoons near Japan increases compared to the present.
◎ Frequency of localized torrential rains by 2050 increases 1.7 times the present frequency.
◎ Frequency of floods increases 4 times by 2050 compared to the present frequency.
◎ Frequent occurrences of typhoons and flooding can cause disruption to the procurementof raw materials.

Government

Customer
Change in Product Demand due toChanges in Weather Patterns◎ Increase in demand for disaster-related
products (dry shampoo, body wipes, etc.) due
to the increased frequency of disasters.
◎ Increase in demand for antiperspirants anddeodorant products due to the increase of
extremely hot days, and decrease in demandfor dry skin products due to the reduction incold days.
◎ Increase in demand for enhanced physical risk
management measures throughout the entire
supply chain.

Environmental Policies Fall Behind and Companies’
Decarbonization Efforts are Stagnant◎ Current carbon-related tax (¥289/t-CO2) is maintained.
◎ Current energy policy which set fossil fuel-derived power generation(thermal power generation) at 76% of the total power generation is
expected to be maintained.
◎ There is no progress in GHG emission regulations, and diesel-powered
trucks remain the mainstream, resulting in slow adoption of electricvehicles and fuel cell vehicles.

FineToday TCFD Report7Strategy

Decarbonized Society that has Achieved Carbon Neutrality

2

Development of low carbon products, and overall CO2 reduction inbusiness operations becomes more important

Global Achievement of
Carbon Neutrality

Less than

1.5℃ 2℃

Scenario Analysis

Increasing Importance ofDecarbonization Efforts

Increased Procurement,
Manufacturing, and Logistics Costs

Shift in Consumer Purchasing
Towards Low Carbon Products

Products that Support Daily Life amidst Climate Change
TSUBAKITSUBAKITSUBAKITSUBAKI

FineToday TCFD Report

8

2

4℃

StrategySociety with Intensified Natural Disasters

Developing products that can respond to extreme weather conditions
becomes increasingly important

Scenario Analysis

Increase in Frequency of
Climate-related Disasters

Disruption of
Supply Chains by Floods

Product Damage at
Logistics Bases

Rising Temperatures

Products that Support Daily Life amidst Climate Change

COOL

OILY

MILD

NORMALHOTDRY

FineToday TCFD Report9

3

Risk Management
Proposal

Risk Management Disclose how the organization identifies, assesses, and manages climate-related risks.
a) Describe the organization’s processes for identifying and assessing climate-related risks.
b) Describe the organization’s processes for managing climate-related risks.

c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management.

Processes of Identifying and Assessing
Climate-related Risks

FineToday identified and assessed its climate-relatedrisks and opportunities through the Climate Change
WG established at the ESG Committee meeting held in
June 2022. In the Climate Change WG, we endeavoredto gather all information, including information that isclearly related to climate change, as well as informationthat may have less apparent correlations with climatechange. To achieve this, we collected responses fromquestionnaires and also received presentations from
8 divisions and 9 departments. As a result, 71 items
regarding climate risks and opportunities were identified.
Subsequently, we sorted the qualitative information
into categories that were capable of being quantitatively
analyzed using actual data and those that were not. For
the information that could be quantitatively analyzed,
we conducted short-term, medium-term, and longterm financial impact assessment based on the data.
Additionally, for items where conducting financial impact
assessments was difficult, we performed analyticalassessments to determine the financial impact as
high, medium, and low, based on obtainable summary
information such as sales and market size.

Data Input

Sustainability
Division

Business Management
Division

Japan Business
Division

Supply Chain & Procurement
Management Division

R&D Center

Global Brand
Management Division

Responding to Questionnaires
and Reporting the Results

China Business
Division

APAC Business
Division

Responding to Questionnaires

Identifying
Companywide Climaterelated Risks andOpportunities

Financial Impact
Assessmentof Climaterelated Risks andOpportunities

Identificationof Significant
Climate-related
Risks and
Opportunities for
FineTodayHighMediumLow

Among FineToday’s climate-related risks andopportunities that were identified and assessed throughthis process, any items that were assessed as “medium”
or higher were considered important and disclosed inthis report.

FineToday TCFD Report10Proposal

Division/Grouprisks. The only acute physical risk that was assessed as “short-term” and “high,”

disaster risks will take lead in addressing this issue.

Furthermore, regarding risks such as “rising mean temperature” and “shift inconsumer purchasing towards low carbon products,” the Climate Change WG

will promote countermeasures. As for the risks associated with “carbon tax” andClimaterelated Risks

Organizational
Risks

Individual
Assessment

Integratingassessment results

Comprehensive
Assessment

FY2050

FY2030Present

Other impact〇 〇〇 〇 〇 Enhanced BCP to address extreme weather conditions is needed. (e.g.) Hazard map analysis

Rising Mean Temperature

〇

〇 〇

△ 〇 ？

Climate-related disasters

〇

〇 〇

〇 〇 〇

Large Typhoon, Heavy Rain, Flood
Drought
Change in precipitation pattern
Rising sea level

GeneralChanges in Weather Patterns

Risk Management
Committee Secretariat

Increase of air conditioning costs to ensure a healthy work environment for
employees
Same as above(Enhanced BCP to address extreme weather conditions is needed. (e.g.) Hazard map

FY2050

FY2030Present

Sustainability Div.

APAC Business Div.

China Business Div.

SCM Div.

Item

Japan Business Div.

Transition Risk and Opportunity

advance measures by calculating and reducing CO2 emissions.

Allocation ofpromotion entities
depending on risk
characteristics

sample２．For the General Affairs Group, Legal Group, Finance and Accounting Dept, R&D, Global Brand Management, Japan Business, SCM, China Business,and APAC Business Divisions, please provide the information below in the applicable column from E to M, as well as from O to Q.
Division/Department/Group
Timeframe Remarks“national climate change policy,” the SBT WG, established since August 2022, will

Risk Management
Committee

Name〇

Chronic

Acute

Impact on product usage

Physical Impact

However, in the future, the Risk Management Committee responsible for natural

Impact on production

Items

Impact on procurement

dividing logistics warehouses into east and west, and increasing inventory levels.

Impact on product sales

is “large typhoon, heavy rain, flood.” Currently, measures are being taken by

ESG Committee
Climate Change WG

samplePlease mark the item that you feel is impacted.
１．For the General Affairs Group, R&D, Global Brand Management, Japan Business, SCM, China Business, and APAC Business Divisions, please provide the information below.
impactimpact on business
Timeframe Remarks
Impact on business facility

Climate Change WG, and SBT WG were assigned to address each category ofthis helped to advance the work or the working group.

Impact on distribution of goods

based on their risk characteristics, and the Risk Management Committee,

Questionnaire, so that members could use it as a tool for investigation, andLegal GAs a result, the five identified climate-related risks were classified into 3 categories

To address this, the secretariat developed its original Climate Change

R&D Center

Risk Management Committee and integrated with the organization’s overall risks.

the relationship between their own department’s duties and climate change.

Global Brand Management Div.

identified through the Climate Change WG, are submitted to the secretariat of the

At the Climate Change WG, members initially expressed difficulty in graspingof impact

Specifically, the results of our climate-related risks assessment, which were

Positive impact

management process, which is managed by the Risk Management Committee.

ColumnNegative impact

managing climate-related risks is coordinated with the organization’s overall risk

General Affairs G

climate-related risks, as shown in the chart below. The process for assessing and

Presence/absence

FineToday has established a management structure to address identified

Company-wide

Climate-related Risk and Organizational Risk Management

Finance and Accounting Dept.

3

Risk Management

Carbon tax
Policyregulation

national countermeasures for climate change
Other energy efficiency and decarbonation
regulations

Technology
MarketReputation

Trends in renewable energy and decarbonization
technologies
Shift in Consumer Purchasing Towards Low Carbon
Reputational Impact of Decarbonization Efforts

〇

〇 〇 ？

neutrality measures
Increase of burden for responding to regional regulations at each business〇〇

Increase in renewable energy purchase costs influenced by national carbon

facility (Number of man-hours) (e.g.) Emissions trading△ 〇 〇Impact observed on costs of renewable energy purchase and decarbonization ateach business facility

Climate Change WG
SBT WG#Internal

FineToday TCFD Report114

Metrics and Targets
Proposal

Metrics and Targets Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.
a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.
b) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks.

c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.

FineToday utilizes financial impact and energy consumption as indicators toevaluate its climate-related risks.

In regard to the company’s greenhouse gas emissions, direct emissions (Scope 1,2) accounted for 3% while emissions by value chains (Scope 3)* associated withits business operation accounted for 97% (From FY2021). Among these, emissions
by value chains (Scope 3) are classified into 15 categories in accordance with

Upstream

Scope3 (Suppliers, etc.)

・Procurement and transport of raw
materials, etc.

the GHG Protocol. Since Category 1, which are emissions derived from externallypurchased goods and services, accounted for a major part of the Scope 3

emissions by the company, we anticipate that the importance of promoting the
reduction of CO2 emissions including suppliers will increase.

We disclose our annual greenhouse gas emissions via a different medium fromthis report.

* Scope 1, 2, and 3 are the classification used in the calculation of CO2 emissions. These categories
became popular with the establishment of the GHG Protocol, which sets the international standards
for measuring CO2 emissions. The establishment of the GHG Protocol was led by the World Resources
Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).

Scope1

Consumption of fuels, etc.

Scope2

Use of electricity, etc.

Scope1,2

3%

Scope3

97%

Scope3 (Suppliers, etc.)
・Transport of products

・Disposal of used products, etc.

Downstream

FineToday TCFD Report12FineToday Co., Ltd.

18F, Shinagawa Grand Central Tower, 2-16-3 Konan, Minato-ku,
Tokyo, Japan