Glossary

Its official name is the Taskforce on Inequality and Social -related Financial Disclosures. It is an international working group (task force) established to consider a framework for information disclosure on social inequality and human Issue by companies and Financial Institution .

The aim of the initiative is to establish guidelines for transparent disclosure to investors and stakeholders about the impact of corporate activity on social inequality and human rights, and it is positioned as a social version of the TCFD(Task Force on Climate-related Financial Disclosures) and TNFD(Task Force on Nature-related Financial Disclosures).

SAF (Sustainable Aviation Fuel) is a jet fuel Manufacturing renewable resources and waste materials such as used cooking oil, biomass, and waste plastic as raw materials. Compared to conventional fossil-based aviation fuel, it is said to be able to significantly reduce greenhouse gas (GHG) emissions throughout its life cycle, and is positioned as one of the important options for decarbonizing the aviation sector.Carbon offset and Reduction Schemes for International Aviation) as one of the means to reduce emissions, and each country is working to establish systems and build supply infrastructure.

Abbreviation for the Greenhouse Gas Calculation, Reporting and Publication System
Based on the Act on Global Warming Countermeasures, this system requires businesses that emit a certain amount of greenhouse gases (equivalent to 3,000 tons of CO2) or more to calculate and report their greenhouse gas emission amount.

The Science Based Targets initiative ( SBTi) is an international initiative that encourages companies to Settings science-based emissions reduction targets as part of their efforts to combat climate change and to take action to achieve them.

The Taskforce on Nature-related Financial Disclosures (The abbreviation for the Task Force on Nature-Related Financial Disclosures.

An international initiative to encourage companies and Financial Institution to assess, disclose, and take action on nature-related dependencies, impacts, risks, and opportunities. Established in June 2021 with the goal of shifting global financial flows from those that have a negative impact on nature to those that have a positive impact on nature.
In September 2023, the TNFD Recommendations and additional guidance were published as a risk management and disclosure framework for identifying, assessing, responding to, and disclosing nature-related issues.
The TNFD recommendations are structured around four pillars: governance, strategy, risk and impact management, and metrics and targets.

"Sustainability Standards Board of Japan"

The SSBJ is an organization established to formulate standards for disclosing sustainability information in Japan. It was established in 2022 under the Financial Accounting Standards Board (FAFS). Its purpose is to develop standards that are harmonized with international sustainability standards (ISSB standards). The SSBJ will Create specific standards and promote the standardization of sustainability reporting both in Japan and overseas, so that companies can appropriately disclose sustainability information, such as climate change, to investors and stakeholders.

“Science Based Targets for Forest, Land, and Agriculture”

Science-based targets (SBT) for greenhouse gas reductions in the forest, land, and agriculture sectors (Forest, Land, and Agriculture, FLAG). FLAG sectors are the sectors most severely affected by climate change and are also important sources of greenhouse gas emissions, accounting for 22% of global greenhouse gas emission amount. As such, some companies with land-based emissions are required to Settings FLAG targets as part of their overall SBT goals. To be certified as an SBT-FLAG, a company must commit to zero deforestation by 2025 and Settings short- and long-term SBT-FLAG targets.

Supply chain emission amount that are not included in Scope 1 or Scope 2. This includes emissions from other companies related to a company's business activity, such as the procurement of raw materials, the transportation, use, and disposal of products, and even employee commuting and business trips.

Scope 3 is divided into the following 15 Category:

1. Purchased products and Service        

2 Capital goods        

3 Fuel and Energy activity not included in Scope 1 and 2        

4. Transportation and distribution (upstream)        

5. Waste generated from business        

6. Business trips        

7 Employee Commuting        

8. Leased assets (upstream)        

9. Transportation and distribution (downstream)        

10 Processing of sold products        

11 Use of sold products        

12 Disposal of sold products        

13. Leased assets (downstream)        

14 Franchises        

15 Investment        

Indirect greenhouse gas emissions associated with Energy purchased by companies and organizations from outside. This does not refer to direct emissions, but rather to greenhouse gas emissions emitted when external Energy suppliers generate Energy, such as electricity, heat, and steam. It does not include renewable Energy generated in-house. Specific examples include electricity used in companies' offices and Energy used for heating and cooling.

Greenhouse gases directly emitted by a company or organization from its facilities and operational activity. One of the three greenhouse gas emission categories Settings by the GHG Protocol. Specific examples include emissions from fuel combustion and industrial processes. Of the greenhouse gases emitted by a company, emissions associated with the company's direct Energy consumption are counted.