SASB Standards

Sustainability Disclosure Topics & Accounting Metrics

TOPIC CODE METRIC
(VERSION 2023-12)
Page to Refer
Water Management CG-HP-140a.1 (1) Total water withdrawn, Water Recycling-Oriented Society > Water Resources
Environmental Data > Water Recycling-Oriented Society
(2) total water consumed;
percentage of each in regions with High or Extremely High Baseline Water Stress
CG-HP-140a.2 Description of water management risks and discussion of strategies and practices to mitigate those risks Zero-Carbon Society > Disclosure Based on the TCFD Recommendations > Risks > Physical > Chronic > Excess demand for water
Water Recycling-Oriented Society > Water Resources
Environmental Data > Water Recycling-Oriented Society
Product Environmental, Health and Safety Performance CG-HP-250a.1 Revenue from products that contain substances of high concern Quality > Quality Assurance
Revenue is not disclosed; however, we have created a list of target substances for reduction, including substances of very high concern, and manage chemical substances of products by receiving information from suppliers on material components and conduct risk assessments on the toxicity of chemical substances contained in products.
CG-HP-250a.3 Discussion of process to identify and manage emerging materials and chemicals of concern Quality > Quality Assurance
CG-HP-250a.4 Revenue from products designed with green chemistry principles
Packaging Lifecycle Management CG-HP-410a.1 (1) Total weight of packaging, Environmental Targets 2030 (Medium- to Long-Term ESG Goals)
Recycling-Based Society > Plastic Waste Reduction Measures
Environmental Data > Environmental Management > Energy/Material Flow from a Life Cycle Perspective
Environmental Data > Environmental Management > Output
(2) percentage made from recycled or renewable materials,
and (3) percentage that is recyclable, reusable or compostable
CG-HP-410a.2 Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle Environmental Targets 2030 (Medium- to Long-Term ESG Goals)
Recycling-Based Society > Plastic Waste Reduction Measures
Environmental & Social Impacts of Palm Oil Supply Chain CG-HP-430a.1 Amount of palm oil sourced, Environmental Targets 2030 (Medium- to Long-Term ESG Goals) > Progress of Environmental Targets 2030
Biodiversity > Biodiversity Conservation > Our Basic Approach and Strategy > Forest-Derived Raw Materials Procurement Guidelines
Biodiversity > Biodiversity Conservation > Our Basic Approach and Strategy > Risks and Opportunities > Risks
Biodiversity > Biodiversity Conservation > Initiatives and Results > Palm Oil > Procuring Sustainable Palm Oil
Environmental Data>Biodiversity > Biodiversity Conservation>Palm Oil
percentage certified through the Roundtable on Sustainable Palm Oil (RSPO) supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance or (d) Book & Claim

Activity Metrics

CODE ACTIVITY METRIC
(VERSION 2023-12)
Page to Refer
CG-HP-000.A Units of products sold, total weight of products sold Environmental Data > Environmental Management Energy/Material Flow from a Life Cycle Perspective
Units and total weight of products sold are not disclosed; however, we have disclosed the weight of products produced in Japan.
CG-HP-000.B Number of manufacturing facilities Overview of the Unicharm Group > Company Profile > No. of Production Bases

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