SASB Reference Table
The Sustainability Accounting Standard Board (SASB) is a non-profit organization established in 2011 and based in San Francisco, USA. SASB sets disclosure standards for ESG factors that are expected to have a high financial impact in the future, with the aim of improving the quality of corporate disclosure and contributing to investors' decision-making from a medium- to long-term perspective. We belong to the "Infrastructure/Real estate" and "Transportation/Shipping" categories of the SASB Standardized Classification.
Shipping Business
Sustainability Disclosure Topics & Accounting Metrics
| Topics | Code | Accounting Metric | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| Greenhouse Gas Emissions | TR-MT-110a.1 | Gross global Scope 1 emissions | - | - | Responding to Climate Change Data List: Environmental Data (Responding to Climate Change) |
12 |
| TR-MT-110a.2 | Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | - | 49-50 | Responding to Climate Change | 12 | |
| TR-MT-110a.3 | (1) Total energy consumed, (2) percentage heavy fuel oil, (3) percentage renewable | - | 69 | Data List: Environmental Data (Responding to Climate Change) | - | |
| TR-MT-110a.4 | Average Energy Efficiency Design Index (EEDI) for new ships | - | - | - | - | |
| Air Quality | TR-MT-120a.1 | Air emissions of the following pollutants: (1) NOx (excluding N₂O), (2) SOx, and (3) particulate matter (PM10) | - | 69 | Data List: Environmental Data (Material Flow, Air Pollution and Waste Reduction) | - |
| Ecological Impacts | TR-MT-160a.1 | Shipping duration in marine protected areas or areas of protected conservation status | - | - | - | - |
| TR-MT-160a.2 | Percentage of fleet implementing ballast water (1) exchange and (2) treatment | - | - | Environmental Management Preserving Biodiversity |
11 | |
| TR-MT-160a.3 | (1) Number and (2) aggregate volume of spills and releases to the environment | - | - | Data List: Environmental Data (Preserving Biodiversity) | - | |
| Employee Health & Safety | TR-MT-320a.1 | Lost time incident rate (LTIR) | - | 69 | Pursuing Safety and Security Data List: Safety and Security Data (Occupational Health and Safety) |
- |
| Business Ethics | TR-MT-510a.1 | Number of calls at ports in countries that have the 20 lowest rankings in Transparency International's Corruption Perception Index | - | - | - | - |
| TR-MT-510a.2 | Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption | - | 66 | Data List: Governance Data (Corruption-related Penalty Charges, Surcharges, or Settlement Money) | - | |
| Accident & Safety Management | TR-MT-540a.1 | Number of marine casualties, percentage classified as very serious | - | 69 | Data List: Safety and Security Data (Shipping Business: Accidents per Voyage) | - |
| TR-MT-540a.2 | Number of Conditions of Class or Recommendations | - | - | - | - | |
| TR-MT-540a.3 | Number of port state control (1) deficienciesand (2) detentions *Deficiencies Identified per Port State Control (PSC) Inspection are disclosed. |
- | - | Pursuing Safety and Security Data List: Safety and Security Data (Shipping Business: Deficiencies Identified per Port State Control (PSC) Inspection) |
- |
Activity Metrics
| Code | Activity Metrics | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) | |
| TR-MT-000.A | Number of shipboard employees | - | 15, 69 | Data List: Social Data (Employees) | - | |
| TR-MT-000.B | Total distance traveled by vessels | - | - | - | - | |
| TR-MT-000.C | Operating days | - | - | - | - | |
| TR-MT-000.D | Deadweight tonnage | Shipping Business (Fleete List) | 5 | - | - | |
| TR-MT-000.E | Number of vessels in total shipping fleet | Shipping Business (Fleete List) | 5, 15, 17 | - | - | |
| TR-MT-000.F | Number of vessel port calls | - | - | - | - | |
| TR-MT-000.G | Twenty-foot equivalent unit (TEU) capacity | - | - | - | - |
Real Estate Business
Sustainability Disclosure Topics & Accounting Metrics
| Topics | Code | Accounting Metric | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| Energy Management | F-RE-130a.1 | Energy consumption data coverage as a percentage of total floor area, by property subsector *Power Consumption and CO2 Emissions of each builiding are disclosed. |
- | - | Data List: Environmental Data (Responding to Climate Change) | - |
| IF-RE-130a.2 | (1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity, and (3) percentage renewable, by property subsector | - | 69 | Data List: Environmental Data (Responding to Climate Change) | - | |
| IF-RE-130a.3 | Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector | - | 69 | Data List: Environmental Data (Responding to Climate Change) | - | |
| IF-RE-130a.4 | Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property subsector | - | 70 | External Recognition Data List: Environmental Data (Responding to Climate Change) |
- | |
| IF-RE-130a.5 | Description of how building energy management considerations are integrated into property investment analysis and operational strategy | - | 29-32, 45 | Responding to Climate Change | 12 | |
| Water Management | IF-RE-140a.1 | Water withdrawal data coverage as a percentage of (1) total floor area and (2) floor area in regions with High or Extremely High Baseline Water Stress, by property subsector | - | - | Data List: Environmental Data (Preservation of water resources) | - |
| IF-RE-140a.2 | (1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector | - | - | Data List: Environmental Data (Preservation of water resources) | - | |
| IF-RE-140a.3 | Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector | - | - | Data List: Environmental Data (Preservation of water resources) | - | |
| IF-RE-140a.4 | Description of water management risks and discussion of strategies and practices to mitigate those risks | - | - | Preservation of water resources | - | |
| Management of Tenant Sustainability Impacts | IF-RE-410a.1 | (1) Percentage of new leases that contain a cost recovery clause for resource efficiencyrelated capital improvements and (2) associated leased floor area, by property subsector | - | - | - | - |
| IF-RE-410a.2 | Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property subsector | - | - | Responding to Climate Change Preservation of water resources Data List: Environmental Data (Responding to Climate Change, Preservation of water resources) |
- | |
| IF-RE-410a.3 | Discussion of approach to measuring, incentivizing, and improving sustainability impacts of tenants | - | - | Responding to Climate Change Contribution for Society |
- | |
| Climate Change Adaptation | IF-RE-450a.1 | Area of properties located in 100-year flood zones, by property subsector | - | - | - | - |
| IF-RE-450a.2 | Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks | - | 19, 23, 45, 49 | Responding to Climate Change Support for TCFD Recommendations |
12 |
Activity Metrics
| Code | Activity Metrics | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) | |
| IF-RE-000.A | Number of assets, by property subsector | - | 6, 15, 17 | - | - | |
| IF-RE-000.B | Leasable floor area, by property subsector | Office Leasing | - | - | - | |
| IF-RE-000.C | Percentage of indirectly managed assets, by property subsector | - | - | - | - | |
| IF-RE-000.D | Average occupancy rate, by property subsector | - | - | - | - |
Real Estate Services
Sustainability Disclosure Topics & Accounting Metrics
| Topics | Code | Accounting Metric | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| Sustainability Services | IF-RS-410a.1 | Revenue from energy and sustainability services | - | - | - | - |
| IF-RS-410a.2 | (1) Floor area and (2) number of buildings under management provided with energy and sustainability services | Office Leasing | 6 | Data List: Environmental Data (Responding to Climate Change) | - | |
| IF-RS-410a.3 | (1) Floor area and (2) number of buildings under management that obtained an energy rating | - | 70 | Data List: Environmental Data (Responding to Climate Change) | - | |
| Transparent Information & Management of Conflict of Interest | IF-RS-510a.1 | (Note to IF-RS-510a.1 – The entity shall describe its approach to managing potential conflicts of interest in dual agency transactions.) | - | - | - | - |
| IF-RS-510a.2 | Revenue from transactions associated with appraisal services | - | - | - | - | |
| IF-RS-510a.3 | Total amount of monetary losses as a result of legal proceedings associated with professional integrity, including duty of care | - | - | - | - |
Activity Metrics
| Code | Activity Metrics | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) | |
| IF-RS-000.A | Number of property management clients, categorized by: (1) tenants and (2) real estate owners | - | - | - | - | |
| IF-RS-000.B | Floor area under management with owner operational control | - | - | - | - | |
| IF-RS-000.C | Number of buildings under management with owner operational control | - | - | - | - | |
| IF-RS-000.D | Number of leases transacted, categorized by: (1) tenants and (2) real estate owners | - | - | - | - | |
| IF-RS-000.E | Number of appraisals provided | - | - | - | - |
