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Third-Party Assurance
Third-Party Assurance
Since 2015, the MS&AD Insurance Group has engaged KPMG AZSA Sustainability Co., Ltd. to perform assurance of selected environmental and social data in order to assure the credibility of reported figures. The data subject to the third-partyassurance for this fiscal year is indicated with ✓.
KPMG's Independent Assurance Report PDF
The Calculation Methodology PDF
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Scope and Method of Calculating Environmental Data
Item | Method of calculating amounts of energy used, amounts of | ||
disposed waste, and passenger-kilometers traveled | |||
Amount of | Japan | Actual measured energy usage | |
electric power, | Overseas | Actual measured energy usage or calculated from energy | |
gas, cold and | purchase costs and unit price by country as published by | ||
hot water, | JETRO (*1). | ||
heavy oil, and | |||
kerosene | |||
used | |||
Amount of | Japan | In principle, actual measured amounts of gasoline and | |
gasoline and | diesel oil are used. When an actual measured amount of | ||
diesel oil used | gasoline is unknown, the amount is calculated from the | ||
gasoline purchase cost and the domestic national | |||
average unit price as published in a survey of gas station | |||
retail prices conducted by Japan's Agency for Natural | |||
Resources and Energy. | |||
Overseas | In principle, the amount used is calculated from gasoline | ||
purchase costs and unit price by country as published by | |||
JETRO. When the cost of gasoline is unknown, it is | |||
calculated from the amount of gasoline used per car and | |||
the number of cars at overseas sites. | |||
Total amount of | Japan | The percentage of the actual measured amount of | |
waste | general waste disposed from Company-owned buildings | ||
is 93.0%. When an actual amount is unknown, it is | |||
estimated from the cost of waste disposal and the unit | |||
cost. The amount of general waste disposed from non- | |||
Company-owned buildings is calculated from the amount | |||
of disposed general waste per person in Company-owned | |||
buildings and the number of employees in non-Company- | |||
owned buildings. The amount of disposed industrial | |||
waste is the actual measured amount. | |||
Overseas | Calculated from the amount of disposed general waste | ||
per person in Company-owned buildings in Japan and the | |||
number of employees overseas. | |||
Amount | of | Consolidated | The actual measured amount of recycled waste |
recycled waste | |||
Amount | of | Consolidated | Total amount of waste minus actual measured amount of |
disposed waste | recycled waste | ||
Amount of | Japan | The percentage of the actual measured amount of water | |
water used | used in Company-owned buildings is 83.5%. The amount | ||
of water used in non-Company-owned buildings is | |||
calculated from the amount of water used per person in | |||
Company-owned buildings and the number of employees | |||
in non-Company-owned buildings. | |||
Overseas | The amount used is calculated from water purchase costs | ||
and unit price by country as published by JETRO. When | |||
the cost of water is unknown, it is calculated from water | |||
use per person in Company-owned buildings in Japan | |||
and the number of employees in each overseas site. | |||
Business Japan | Japan | Calculated from domestic air travel expenses estimated |
CO2 emission factor
Emission factor by energy source based
on the Act on Promotion of Global Warming Countermeasures as
published by Japan's Ministry of the Environment and emission factor by electric power utility. For overseas electric
power, emission factor
by country published by IEA (*2).
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travel | from domestic business travel expenses (assuming that | |
10% of domestic business travel expenses are air travel | ||
expenses),train travel expenses (assuming that 60% of | ||
domestic business travel expenses are train travel | ||
expenses) ,taxi travel expenses and international air | ||
travel expenses estimated from international business | ||
travel expenses (assuming that 50% of international | ||
business travel expenses are air travel expenses), | ||
emissions unit values per amount of transportation costs | ||
incurred as published by Japan's Ministry of the | ||
Environment, and emissions unit value per thousand | ||
passenger-kilometers traveled by type of transportation. | ||
Overseas | Calculated from air travel expenses, train travel expenses | |
and taxi travel expenses, emissions unit values per | ||
amount of transportation costs incurred as published by | ||
Japan's Ministry of the Environment, and emissions unit | ||
value per thousand passenger-kilometers traveled by | ||
type of transportation. |
Organizational boundary: MS&AD Insurance Group Holdings, Inc. and its consolidated subsidiaries and following non-consolidated affiliate
-
Aioi Nissay Dowa Claims Adjusting Company, Limited
2 Aioi Nissay Dowa Insurance Service Co.,Ltd
3 Fure-Ai Do Life Services Co., Ltd
4 Aioi Nissay Dowa Automobile Research Center Company, Limited
However, for gasoline and diesel oil, only Aioi Nissay Dowa Claims Adjusting Company, Limited Co., Ltd., which is in charge of insurance payment business, is included as non-consolidated affiliated companies.
*1 JETRO: Japan External Trade Organization
*2 IEA: International Energy Agency
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Scope and Method of Calculating Scope3
Category | Subject | Calculation method | |
Purchased | MS&AD | 〇Cost of paper materials | |
Goods | and | Insurance | Cost × emission source unit |
Group | |||
Services | 〇Postal charges | ||
Holdings, Inc. | |||
(hereinafter | Postal charges × emission source unit | ||
Holdings) | |||
and its major | |||
domestic | |||
consolidated | |||
subsidiaries | |||
Capital goods | Holdings and | Facility investment amount x emission | |
its | source unit per price of capital goods | ||
consolidated | |||
subsidiaries | |||
Fuel- | and | Holdings and | Usage amount of fuel and energy |
energy- | its | Usage amount x emission source unit | |
related | consolidated | ||
activities | (not | subsidiaries | |
included | in | ||
scope 1 | or | ||
scope 2) | |||
Waste | Holdings and | Amount of recycled industrial waste, | |
generated | in | its | incineration processing, and direct landfill |
operation | consolidated | processing x waster type/emission | |
subsidiaries | source unit by processing method | ||
Business | Holdings and | Calculated from domestic air travel | |
travel | its | expenses estimated from domestic | |
consolidated | business travel expenses (assuming that | ||
subsidiaries | 10% of domestic business travel | ||
expenses are air travel expenses),train | |||
travel expenses (assuming that 60% of | |||
domestic business travel expenses are | |||
train travel expenses) ,taxi travel | |||
expenses and international air travel | |||
expenses estimated from international | |||
business travel expenses (assuming that | |||
50% of international business travel | |||
expenses are air travel expenses). | |||
Cost of air flight/ train/ taxi×Emission | |||
source unit per transportation expenses | |||
Employee | Holdings and | ○Commutation allowance | |
commuting | its | Calculate the allowance for commuting | |
consolidated | by multiplying the remote working rate | ||
subsidiaries | Commutation allowance × emote working | ||
rate × Emission source unit per | |||
transportation expenses |
Emission source unit
The Ministry of the Environment's database*3 [5] Input-output table base emission source units (paper) (post)
The Ministry of the Environment's database*3 [6] emission source units per price of capital goods (financial/insurance)
① The Ministry of the Environment's database*3
-
emission source units per usage of electricity and heat
②IDEA DB *4
emission source units per amount of fuel
The Ministry of the Environment's database*3 [8] emission source units by waste type / processing method (including waste transportation), [9] emission source units by waste type (including waste transportation)
The Ministry of the Environment's database*3 [11] Emission source unit per transportation expenses
The Ministry of the Environment's database*3 [11] Emission source unit per transportation expenses
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Lease | Holdings and | ○Electricity and gas used in the lease | Emission factor by energy source |
property | its | property | based on the Act on Promotion of |
consolidated | Global Warming Countermeasures | ||
subsidiaries | ・energy and gas consumption amount | as | |
× Emission source unit per | published by Japan's Ministry of the | ||
consumption amount for electricity and | Environment | ||
gas |
*3:The Ministry of the Environment's emission source unit database (ver. 3.3) for calculating greenhouse gas emissions through the supply chain (May 2023)
*4:IDEA Database (for calculating greenhouse gas emissions through the supply chain) ver.2.3 (27, Dec, 2019)
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MS&AD Insurance Group Holdings Inc. published this content on 26 December 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 27 December 2023 06:24:35 UTC.