INDEPENDENT ASSURANCE STATEMENT
To: Japan Tobacco Inc.

Bureau Veritas Japan Co., Ltd. (Bureau Veritas) has been engaged by Japan Tobacco Inc. (JT) and its
group companies including JT International S.A. (JTI), which is called JT Group as a whole, to provide
limited assurance over their sustainability information selected by JT Group. This Assurance Statement
applies to the related information included within the scope of work described below.
Selected information
The scope of our work was limited to assurance over the following information (the ‘SelectedInformation’):
1) The following environmental data through JT Group’s business operations for the period of January
1, 2023 through December 31, 2023 included within JT Group Integrated Report 2023 (the ‘Report’)and JT Global Site (the ‘Website’):- Total energy consumption- Proportion of renewable electricity (%)- Greenhouse gas Scope 1 and 2 emissions (Scope 1: limited to CO2 emissions andfluorocarbons (CFC, HCFC and HFC) emissions)- Water withdrawal and Wastewater discharged- Waste generated, Waste recycled (including composting, but excluding waste incinerated withheat recovery), Waste incinerated with heat recovery, Waste incinerated without heatrecovery and Waste landfilled- Total packaging weight- Reusable and/or recyclable packaging weight- Proportion of reusable and/or recyclable packaging (%)2) The following environmental data through JT Group’s business operations for the period of January
1, 2023 through December 31, 2023 reported internally to JT Group only for the purpose of internalmanagement:- Total electricity usage- Total renewable electricity usage
3) The following greenhouse gas Scope 3 Category 1 emissions through JT Group’s business operations
included within the Report and the Website:- Emissions from tobacco leaf and other materials related to tobacco business purchased during
the following period:○ Tobacco leaf purchased from direct leaf supply: 2023 crop year
○ Tobacco leaf purchased from third party: January 1, 2023 through December 31, 2023
○ Other materials related to tobacco business: January 1, 2023 through December 31,
2023- Emissions from goods and services purchased by JT (Processed Foods Business,

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Pharmaceuticals Business, and Corporate Divisions) and related group companies for theperiod of January 1, 2023 through December 31, 2023
Our assurance does not extend to any other information from that stated above.
Reporting criteria
The Selected Information included within the Report and the Website needs to be read and understood
together with the reporting criteria stated in the Report and the Website.
The Selected Information reported internally to JT Group only for the purpose of internal management
needs to be read and understood together with the internal reporting criteria defined by JT Group.
Limitations and Exclusions
Excluded from the scope of our work is any verification of information relating to:- Activities outside the defined verification period;- Any other information within the Report or the Website, which is not listed as the ‘SelectedInformation’.
This limited assurance engagement relies on a risk based selected sample of sustainability data andthe associated limitations that this entails. This independent assurance statement should not be relied
upon to detect all errors, omissions or misstatements that may exist.
Responsibilities
This preparation and presentation of the Selected Information in the Report and the Website are thesole responsibility of the management of JT Group.
Bureau Veritas was not involved in the drafting of the Report, of the Website or of the Reporting Criteria.
Our responsibilities were to:- obtain limited assurance about whether the Selected Information has been prepared inaccordance with the Reporting Criteria;- form an independent conclusion based on the assurance procedures performed and evidence
obtained; and- report our conclusions to the Directors of JT Group.
Assessment Standard
We performed our work in accordance with International Standard on Assurance Engagements (ISAE)
3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial
Information (Effective for assurance reports dated on or after December 15, 2015) issued by theInternational Auditing and Assurance Standards Board.
For the greenhouse gas emissions data, we undertook verification in accordance with the requirementsof ISO14064-3 (2019): Greenhouse gases - Part 3: Specification with guidance for the verification andvalidation of greenhouse gas statements.
Summary of work performed
As part of our independent verification, our work included:
1. Conducting interviews with relevant personnel of JT Group;
2. Reviewing the data collection and consolidation processes used to compile Selected
Information, including assessing assumptions made, and the data scope and reporting

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boundaries;
3. Reviewing documentary evidence provided by JT Group;
4. Reviewing JT Group systems for quantitative data aggregation and analysis;
5. Verification of sample of data back to source by carrying out five physical site visits andreviewing three sites remotely, selected on a risk-based bases at the following locations:[Physical site visits]- JT Head Office- KS Frozen Foods Co., Ltd.
- TableMark Co., Ltd.

Izumisano Factory

Uonuma Mizunosato Factory- JTI Turkish Market- JTI GSC Manufacturing Torbali[Remote review]- JTI Ethiopian Market- JTI GSC Leaf Bangladesh- JTI GSC Manufacturing Bangladesh
6. Reperforming a selection of aggregation calculations of the Selected Information
7. Comparing the Selected Information to the prior year amounts taking into consideration
changes in business activities, acquisitions and disposals
The procedures performed in a limited assurance engagement vary in nature and timing from, and areless in extent than for, a reasonable assurance engagement.
Consequently, the level of assurance obtained in a limited assurance engagement is substantially lowerthan the assurance that would have been obtained had a reasonable assurance engagement beenperformed.
Verified greenhouse gas emissions
We performed our verification work on greenhouse gas emissions data in accordance with therequirements of ISO14064-3(2019).
Verified data in greenhouse gas assertion made by JT Group are as follows.
Verified greenhouse gas emissions
Scope 1342 kt-CO2e

Scope 2 (market-based)

Scope 3 Category 1

240 kt-CO2e

6,466 kt-CO2e

Conclusion
On the basis of our methodology and the activities described above:- Nothing has come to our attention to indicate that the Selected Information has not been
properly prepared, in all material respects, in accordance with the Reporting Criteria;- It is our opinion that JT Group has established appropriate systems for the collection,
aggregation and analysis of quantitative data within the scope of our work.
Statement of Independence, Integrity and Competence
Bureau Veritas is an independent professional services company that specialises in quality,environmental, health, safety and social accountability with over 190 years history. Its assurance teamhas extensive experience in conducting verification over environmental, social, ethical and health andRef: BVJ_20126656

safety information, systems and processes.
Bureau Veritas operates Quality Management System which complies with the requirements of globally
recognized quality management standard, and accordingly maintains a comprehensive system of quality
control including documented policies and procedures regarding compliance with ethical requirements,
professional standards, quality reviews and applicable legal and regulatory requirements which we
consider to be equivalent to ISQM 1 & 21.
Bureau Veritas has implemented and applies a Code of Ethics, which meets the requirements of theInternational Federation of Inspections Agencies (IFIA) 2 , across the business to ensure that its
employees maintain integrity, objectivity, professional competence and due care, confidentiality,professional behavior and high ethical standards in their day-to-day business activities. We consider
this to be equivalent to the requirements of the IESBA code 3.

Bureau Veritas Japan Co., Ltd.
Yokohama, JapanMay 23, 2024

International Standard on Quality Management 1 & 2International Federation of Inspection Agencies - Compliance Code - Third Edition
3 Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants
12

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