Editorial Policies/ Report Scope

Editorial policies

In this Sustainability section of our official website, we are committed to posting information about our Group’s initiatives including those for the environment, society and governance (ESG) and showcasing the Group’s ideas, policies, systems, activity details and numerical data in an exhaustive manner.

In our integrated report, we publish both financial and nonfinancial information to help our stakeholders understand our Group’s value creation story.
We invite you to read this report along with the Sustainability section of the website.

Publication date

As for sustainability information (in English), we made an annual update on September 25, 2025 to disclose the actual results for 2024. In order to provide our stakeholders with the latest information, we will continue to update it from time to time.

Reporting period

This report covers information on activities for the period from January 1 to December 31, 2024, with some information for 2025 also provided. Data basically pertain to the period from January 1 to December 31, 2024, but include some data from April 1, 2024 to March 31, 2025 (where data submitted to government agencies of Japan are used).

Reporting scope and display methods in data

Figures and information refer to the Resonac Group. Official names or their abbreviations (REH, REC) are used when referring to Resonac Holdings Corporation (REH) or Resonac Corporation (REC) as a non-consolidated entity. Regarding performance data, the scope of data is specified as described below

All group companies: REH + REC + Group companies in Japan + Group companies overseas
Japan: REH + REC + Group companies in Japan
Overseas: Group companies overseas
REH: Resonac Holdings Corporation
REC: Resonac Corporation
REH + REC: Resonac Holdings Corporation and Resonac Corporation

Referenced Guidelines

“IFRS Sustainability Disclosure Standards,” International Financial Reporting Standards (IFRS) Foundation
SASB Standards, U.S. Sustainability Accounting Standards Board
International Integrated Reporting Framework
TCFD (Task Force on Climate-related Financial Disclosures)
TNFD (Taskforce on Nature-related Financial Disclosures)
“Sustainability Reporting Standard,” GRI
“Guidance for Collaborative Value Creation,” Ministry of Economy, Trade and Industry, etc.

Third-party certification of the performance data

Our environment- and safety-related performance data are annually certified by a third party.