Bridgestone Group Basis of actual calculation for GHG emissions（as of June 2024）
1. Scope of calculation
The scope of calculation covers the value chain of Bridgestone Group’s major products(Scope1, 2 and 3 of the GHG protocol).
* Category 8 and 13 are excluded from the 15 categories in Scope 3.
2. Reference Standards for calculation
Specification with guidance at the organization level for
ISO14064-1 Part 1

quantification and reporting of greenhouse gas emissions andremovals (March, 2006)

WBCSD/WRIWBCSD/WRIWBCSD/WRIThe Japan

A Corporate Accounting and Reporting standard(revised edition, March 2004)
Corporate Value Chain (Scope3) Accounting and ReportingStandard (September 2011)
Product Lifecycle Accounting and Reporting Standard(September 2011)
Tyre LCCO2 Calculation Guidelines Ver. 3.0.1 (2021)

Automobile Tyre
Manufacturers
Association, Inc.
3. GHG emissions estimation basis
GHG calculation for operations was based on most recently available measured data andreferenced to standards listed in above item 2. However, at present, some GHG calculation
data include estimation, so we seek to continue improving this area for furthertransparency and data accuracy.
(1) Scope 1 and 2
Calculated by multiplying the consumption of energy (fuel, electricity, heat/steam)associated with the production of products at the Group's production sites by the GHGemission factor* for each energy.
*GHG emission factors by production site/consumed energy are referenced from thestandards mentioned in item 2 and/or the standards listed below.
・GHG Protocol, Emission Factors from Cross Sector Tools, March 2017, developed by WRI

and WBCSD
・International Energy Agency (IEA) – GHG Emission Factors 2023
・Law Concerning the Promotion of Measures to Cope with Global Warming
・US EPA eGRID(2) Scope 3 (Category 1: Purchased goods and services)
In the tire business, calculated by multiplying the amount of raw materials used by theGroup by the GHG emission factor* for each raw material.
For businesses other than the above, GHG emission estimation are based on the amountof raw material procurement, the composition of raw materials for main products, sales,etc.
*For GHG emission factors, refer to "Tyre LCCO2 Calculation Guidelines Ver.3.0.1" (JapanAutomobile Tire Manufacturers Association).
(3) Scope 3 (Category 2: Capital goods)
Calculated by multiplying the capital investment cost by the GHG emission factor fromthe Ministry of the Environment's "Emission Factor Database for Calculating Greenhouse
Gas Emissions of Organizations through Supply Chain (ver 3.4)".
(4) Scope 3 (Category 3: Fuel and energy related activities not included in Scope 1 or 2)
Calculated by multiplying energy consumption by the GHG emission factor from theDepartment for Environment, Food & Rural Affairs (DEFRA).
(5) Scope 3 (Category 4: Upstream transportation and distribution)
Upstream transportation and distribution includes both land and sea transportation.
For land transportation, calculated based on the Group’s distribution volume.
For tire business in marine transportation, calculated based on actual distribution volumeand transportation distance. For other businesses, GHG emissions are estimated fromdistribution volume and sales.
(6) Scope 3 (Category 5: Waste generated in operations)
Calculated by multiplying the amount of waste generated by the Group by the GHG
emission factor from the Ministry of the Environment's "Emission Factor Database for
Calculating Greenhouse Gas Emissions by Organizations through Supply Chain (ver 3.4)".
(7) Scope 3 (Category 6: Business travel)Calculated by multiplying the number of Group’s employees by the GHG emission factor
provided by the Ministry of the Environment's "Emission Factor Database for Calculation ofGreenhouse Gas Emissions by Organizations through Supply Chain (ver 3.4)".
(8) Scope 3 (Category 7: Employee commuting)Calculated by multiplying the number of Group’s employees by the GHG emission factor
provided by the Ministry of the Environment's "Emission Factor Database for Calculation ofGreenhouse Gas Emissions by Organizations through Supply Chain (ver 3.4)".
(9) Scope 3 (Category 9: Downstream transportation and distribution)
Calculated by, GHG emissions per unit of sales are calculated from partial Group storesand multiplied by the Group’s total sales.
(10) Scope 3 (Category 10: Processing of sold products)
Calculated by the amount of power consumed when installing a tire onto a wheel bymultiplying the electricity required to install each tire by the number of tires sold, and thenmultiplying by the Ministry of the Environment's "Emission Factors by Electricity Supplier".
(11) Scope 3 (Category 11: Use of sold products)
Calculated by fuel consumption data quoted from International Council on Clean
Transportation and Department for Environment, Food & Rural Affairs (DEFRA) based on"Tyre LCCO2 Calculation Guidelines Ver.3.0.1" (Japan Automobile Tire Manufacturers
Association).
(12) Scope 3 (Category 12: End-of-life treatment of sold products)
Calculated by multiplying the amount of product waste estimated from the amount ofraw materials procured by the Group by the GHG emission factor* of each raw material.
*For GHG emission factors, refer to "Tyre LCCO2 Calculation Guidelines Ver.3.0.1" (JapanAutomobile Tire Manufacturers Association).
(13) Scope 3 (Category 14: Franchises)
Calculated by calculating the GHG emissions per representative franchise store andmultiplying by the number of franchise stores.
(14) Scope 3 (Category 15: Investments)
Calculated by multiplying the ratio of the number of shares held by the Group to the total

number of issued shares of the investee by the investee's Scope 1 and 24. Notices
Since the disclosure of “GHG reduction target” achievements through our CSR report 2011,
third party reviews and comments are closely considered when updating GHG calculation
methods for further accuracy. Actual base year (2011) figures have also been altered alongwith this updating process.
The major changes made in calculation methods after disclosure of target achievementin Bridgestone Group Integrated Report 2023 are given below.
TargetScope 1，2

Details of change
Based on the business restructuring in line with the mid-longterm business strategy, production bases related to businesses
that have been sold or transferred in 2023 will be excluded fromthe 2030 target calculation.
*The energy consumption and GHG emissions disclosed in "ESGData" will continue to be included in the calculation ofbusinesses that have been sold or transferred in 2023.

Scope 3Updated each emission factor in line with the revision of theJapan Automobile Tire Manufacturers Association " Tyre LCCO2
Calculation Guidelines" (ver.2.0 ⇒ ver.3.0.1), which is the mainreference source for GHG emission factors.
In addition, fuel consumption data quoted from the International
Council on Clean Transportation and the Department forEnvironment, Food & Rural Affairs (DEFRA) is introduced for
calculation in Scope 3 Category 11.

Calculation of actual results is based on preconditions deemed reasonable by our groupat the time of disclosure (June, 2024). GHG calculation methods including measures toreduce emissions will be reviewed regularly by paying close attention to changing social
conditions and our business environment.