Verification Opinion
Subject: product/service- Parcel Delivery Service (TA-Q-BIN, TA-Q-BIN Compact, EAZY)
Verified as Satisfactory
Reasonable Assurance:
Regarding the carbon neutrality claim "Carbon Neutrality Report of Yamato Transport Co., Ltd." prepared by
Yamato Transport Co., Ltd., among the carbon neutrality claims based on Table 1, reasonable assurance wasimplemented for the part relating to direct GHG emissions (Scope 1) and indirect GHG emissions fromimported energy (Scope 2).
For the part of the carbon neutrality claim
Is materially correct and is a fair representation of GHG'Carbon Neutrality Report of Yamato Transport and carbon neutrality data and information.
Co., Ltd.' relating to direct greenhouse gas
Has been prepared in accordance with ISO 14068-1:2023
emissions (Scope 1) and indirect emissions
and its principles
from imported energy (Scope 2) from'production' stage in the life cycle assessment,
reasonable assurance was implemented.

As a result, claims of carbon neutrality
are:
Limited Assurance
Regarding the carbon neutrality claim "Yamato Transport Co., Ltd. Carbon Neutrality Report" prepared byYamato Transport Co., Ltd., among the carbon neutrality claims based on Table 1, limited assurance wasimplemented for the part relating all other indirect GHG emissions (scope 3).
No matters were identified that were not adequate in any
For the part of the carbon neutrality claim'Carbon Neutrality Report of Yamato Transport material respect, indicating that GHG and carbon neutrality
data and information were not properly presented.
Co., Ltd ' relating to all other indirect GHG
No matters were identified that indicated that theemissions (scope 3) from ‘material acquisition
document was not prepared in accordance with ISO 14068& pre-processing’, ‘Production’ 、’distribution
1:2023 and its principles.
and storage, use, and end of life’ stage in thelife cycle assessment, limited assurance wasimplemented.
As a result, claims of carbon neutrality are:Lead Verifier
Independent Reviewer
Signed on behalf of BSI

Issue Date

Ichiro Tabata

DinhMinhTam Nguyen

Managing Director
2024-1-30

BSI Group Japan K.K
3-7-1 Minatomirai, Nishi-ku, Yokohama, Kanagawa Prefecture
NOTE: BSI Group Japan K.K. is independent to and has no financial interest in YAMATO TRANSPORT CO., LTD.
This 3rd party Verification Opinion has been prepared for YAMATO TRANSPORT CO., LTD. only for the purposes of verifying
its statement relating to its GHG emissions more particularly described in the scope above and not prepared for any otherpurpose.
In making this Statement, BSI Group Japan K.K. has assumed that all information provided to it by YAMATO TRANSPORTCO., LTD. is true, accurate and complete.
BSI Group Japan K.K. accepts no liability to any third party who places reliance on this statement.

<証書番号および証書発⾏⽇︓CNCV-796650 2024-1-30

Verification Engagement
Organization
Responsible party
Verification Objectives
Verification Opinion

Materiality LevelLevel of Assurance
Verification evidence
gathering procedures

YAMATO TRANSPORT CO., LTD.
YAMATO TRANSPORT CO., LTD.
To express an opinion on whether the Carbon Neutrality Declaration which is
historical in nature:
Is accurate, materially correct and is a fair representation of GHG and carbon
neutrality data and information
Has been prepared in accordance with ISO 14068-1:2023, the criteria used by
BSI to verify the GHG Organizational Statement
5%
Base on Table 1・Verification of the conformity of the documentation provided by theorganisation with the requirements of the standard.
・Interviews with key stakeholders involved in the collection of relevant data
and the preparation of documentation.
・Visits to sampled sites to conduct actual site tours and interviews withpersonnel to verify business processes, GHG emission sources, aggregation
systems and the status of reduction efforts.

・Verification of records and information on GHG emissions and energy
consumption by recalculating, retracing and reconciling with original datausing sampling methods.
The verification activities applied in a limited level of assurance verification are less extensive in nature, timing
and extent than in a reasonable level of assurance verification
Verification Standards
The verification was carried out in accordance with ISO 14064-3: 2019 and ISO
14065:2020
Note: YAMATO TRANSPORT CO., LTD. is responsible for the preparation and fair presentation of the GHG
statement and report in accordance with the agreed criteria. BSI is responsible for expressing an opinion on
the GHG statement based on the verification.

Carbon Neutrality Claim – Subject
Product Carbon Footprint for
Functional Unit
Carbon Neutrality Report
System BoundaryLife cycle stages included in CFP Study
Criteria for Developing the Carbon
Neutrality Claim and Report
Reporting Period
Carbon Credits Used and Retired

2,464,448 tCO2(e)kgCO2e/piece
Carbon Neutrality Report of Yamato Transport Co., Ltd.,
Parcel Delivery Service (TA-Q-BIN, TA-Q-BIN Compact, EAZY)
All life stage
ISO 14068-1:2023
ISO 14067:2018
ISO 14040:2006
2022/4/1-2023/3/31
VCS（Verified Carbon Standard）

Table1
GHG emission (reporting period FY2022)
process
materialacquisition &pre-processing
breakdown
Procurementof rawmaterials
related to theright

Production
Collection by PUDO
（Pick-up and drop-off）Collection
Collection/Sorting at depot
Transportation from depot
to hubSorting at hub (Outboundand transit)
Transportation between
hubs
Sorting at hub (Inbound)
Transportation from hub todepot
Sorting at depot
Delivery
Delivery by PUDO（Pick-up

distribution andstorage, use, andend of life
Disposal related toleftand drop-off）IT system and call centre
scope1tCO2(e)656,807〇

scope2

238,516〇

scope3

1,569,125〇

Total quantified 2,464,448
Total offset
2,464,448
Level of Assurance
LimitedIntensity unit: 1.28 kgCO2e/piece

Reasonable〇〇

LimitedLimitedGHG emission (base period FY2021)
process
materialacquisition &preprocessing
breakdownProcurementof raw
materials
related to theright

Production

distribution andstorage, use, andend of life

Collection by PUDO
（Pick-up and drop-off）Collection
Collection/Sorting at depot
Transportation from depot
to hubSorting at hub (Outboundand transit)
Transportation between
hubs
Sorting at hub (Inbound)
Transportation from hub todepot
Sorting at depot
Delivery
Delivery by PUDO（Pick-up

Disposal related toleftand drop-off）IT system and call centre
scope1tCO2(e)657,927〇

scope2

265,747〇

scope3

1,647,087〇

Total quantified 2,570,761
Total offset0Level of Assurance
LimitedIntensity unit: 1.36 kgCO2e/piece

Reasonable〇〇

LimitedLimitedCalculation results of electricity in market-based approach and location-based approachemissions(2021) emissions(2022)
scope2
EnergyEnergyused(2021)
used(2022)【t-CO2e】【t-CO2e】
【kWh】
【kWh】
MarketGeneral
469,841,216
421,696,080
265,747
238,516base
electricity
renewable
61,380,928
123,011,62500
energylocation
electricity
531,222,144
544,707,705
300,465
308,093base
CFP figures reflect calculation results based on market-based approach.