About our reporting
Referenced guidelines
We have compiled our sustainability online content and non-financial information with reference tothe principles of the Global Reporting Initiative (GRI) Index Sustainability Reporting Standards.
We defined the content of our non-financial information using a materiality assessment covering theentire JT Group.
Our GRI Standard Content Index shows the list of Universal Standard Disclosures and SpecificStandard Disclosures for which we have provided related information, either in this report or in otherpublic documents such as our Integrated Report. The identification of Specific Standard Disclosures
is based on materiality assessments for the entire JT Group.
In addition, our Integrated Report is compiled to align with the International Integrated Reporting
Framework by Integrated Reporting Framework Council (IIRC). Our reporting also takes in to accountthe principles and standards of Sustainability Accounting Standards Board (SASB).
For ESG analysts, we have also compiled a list of links by key sustainability topics.

Notes on data
Our data in our sustainability online content covers January to December 2021, unless otherwisestated. In 2014, the JT Group moved its reporting period to the calendar year ending December 31.
Until March 2014, the fiscal year for our Japanese domestic operations began on April 1 and ended
on March 31. Historical data indicated with ‘FY’ covers those periods.
Although we report the overall JT Group figures wherever possible, in some areas this has not beenpossible. In such instances, we have made it clear to which part of the business the data applies.
We have shown how we calculate and consolidate compliance, human resources (HR), health andsafety, environment and community investment data in our Basis of Reporting, which we willcontinue to update in the future.
The Japanese Yen exchange rates against the U.S. dollar (1 U.S. dollar = 109.90 Yen) used in thisreport are the same as those used in our consolidated financial reporting.

Global Reporting Initiative (GRI) Index

Basis of Reporting

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Scope of our data and information presented
Unless the content indicates otherwise, references in our sustainability online contents to ‘we,’ ‘us,’‘our,’ and ‘the JT Group’ are to Japan Tobacco Inc. and its consolidated subsidiaries. References to‘Torii Pharmaceutical’ are to Torii Pharmaceutical Co., Ltd., our pharmaceutical subsidiary.
References to ‘TableMark’ are to TableMark Co., Ltd., our processed food subsidiary, which
manufactures and sells ambient and frozen foods, and its consolidated subsidiaries.
References to ‘Reduced-Risk Products’ and/or ‘RRP’ are to products with the potential to reduce therisks associated with smoking.
In our sustainability online content, we use the following scope annotations.

*A
The entire JT Group, including subsidiaries: our tobacco business, pharmaceutical and processedfood business*B
Solely our tobacco business in Japan and pharmaceutical business but excludes the processedfood business and subsidiaries of all businesses: Japan Tobacco Inc. (JT)*C
Our Japanese operations, including subsidiaries of our tobacco business in Japan: Japan Tobacco
Inc. (JT) and Japanese domestic Group companies*D
Our tobacco business and pharmaceutical business, but excludes the processed food business andsubsidiaries of all businesses: Japan Tobacco Inc. (JT) and Japan Tobacco International (JTI)*E
Solely our tobacco business excluding Japan: Japan Tobacco International (JTI)External verification and assurance
The information in our sustainability online content is not externally assured, although some of theinformation within it has been externally verified, such as the environmental data and occupational
health and safety data of our international tobacco business.
Environmental data of Group-wide Scope 1 and 2 GHG data, some Scope 3 GHG data, energy,
proportion of renewable electricity, water withdrawal,water discharge and waste-related data havebeen externally assured.
From FY2020 disclosure, we expanded the scope of external verification to selected tobacco
business KPIs.

Changes in structure, size, or ownership
Starting from FY2022, the Japanese domestic tobacco business and the international tobacco
business were consolidated to become one tobacco business, effective from January 2022. See
CEO Message of FY2021 Integrated Report (P8) for further details about the latest organizationalchanges.

Other publications

Websites
Japan Tobacco International (international tobacco business)
Torii Pharmaceutical Co., Ltd. (pharmaceutical subsidiary)
TableMark Co., Ltd. (processed food subsidiary)
JT Integrated Report

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Integrated report

Sustainability

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