GHG emissions (Scope 3)

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ESG Data

GHG emissions (Scope 3)

1 Guidelines Referenced

GHG Protocol "Corporate Value Chain (Scope 3) Accounting and Reporting Standard"
Various information sources from the Green Value Chain Platform led by the Ministry of the Environment

2 Scope

Sumitomo Corporation Group (including consolidated subsidiaries)
However, certain subsidiaries are excluded due to their small business revenue scale and non-compliance with high-emission business criteria

3 Independent Practitioner's Assurance

Scope 3 emissions data are assured by Socotec Certification Japan Co., Ltd.

Independent Assurance Report

4 Main calculation methods

Category			Activity Examples	Main data sources used as emission factors
Upstream	1	Purchased goods and services	Quantity or amount of purchased goods and raw materials	Emissions factor databases for calculating an organization's greenhouse gas emissions through the supply chain Ecoinvent LCA database Estimation based on actual values obtained from suppliers or publicly available values
	2	Capital goods	Amount of capital goods purchased	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain
	3	Fuel- and energy-related activities (not included in Scope 1 or Scope 2)	Quantity of purchased fuel, heat, and electricity	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain LCI database IDEA
	4	Upstream transportation and distribution	Cargo weight and transportation distance, or transportation costs	UK Government GHG Conversion Factors for Company Reporting Emission factor database for calculating an organization's greenhouse gas emissions through the supply chain
	5	Waste generated in operations	Quantity of general waste and industrial waste	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain
	6	Business travel	Number of employees	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain
	7	Employee commuting	Number of employees	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain
	8	Upstream leased assets	No applicable transactions	—
Downstream	9	Downstream transportation and distribution	Cargo weight and transportation distance, or transportation costs	UK Government GHG Conversion Factors for Company Reporting Emission factor database for calculating an organization's greenhouse gas emissions through the supply chain
	10	Processing of sold products	Quantity of intermediate goods sold	Develop a scenario for the processing of intermediate products into final products based on reasonable assumptions Ecoinvent LCA database
	11	Use of sold products	Quantity of sold products	Establish a usage scenario based on reasonable assumptions
	12	End-of-life treatment of sold products	Quantity of sold products	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain
	13	Downstream leased assets	Quantity of leased products	Establish a usage scenario based on reasonable assumptions
	14	Franchises	No applicable transactions	—
	15	Investments	Scope 1, 2 performance or revenue of equity method affiliates and general investment targets, or our investment amount	Emission factor database for calculating an organization's greenhouse gas emissions, etc., through the supply chain

5 Emissions Performance

(Unit: thousand t-CO2e)
Category			FY2024	FY2025
Upstream	1	Purchased goods and services	32,713	31,807
	2	Capital goods	629	590
	3	Fuel- and energy-related activities (not included in Scope 1 or Scope 2)	4,542	4,115
	4	Upstream transportation and distribution	2,308	2,304
	5	Waste generated in operations	21	22
	6	Business travel	28	27
	7	Employee commuting	23	24
	8	Upstream leased assets	-	-
Downstream	9	Downstream transportation and distribution	301	124
	10	Processing of sold products	1,031	2,539
	11	Use of sold products	38,015	33,273
	12	End-of-life treatment of sold products	245	332
	13	Downstream leased assets	20,052	18,707
	14	Franchises	-	-
	15	Investments	17,778	16,305
Total			117,688	110,169

Notes

For trading transactions involving third-party products, revenue recognition is based on IFRS 15 Revenue Recognition, and only applies when the Group is the principal in the transaction.
For transactions within the Sumitomo Corporation Group, double counting within the group is excluded only when double counting is clearly identified for the same emission source, for the purpose of eliminating double counting within the group.
For emissions related to Cat4/9 transportation, domestic transportation of low significance is excluded.
For intermediate products sold, if the processing process up to the final product cannot be identified, they are excluded from the calculation.

DFF Inc., SUMITOMO CORPORATION