MS& Insurance : Third-Party Assurance (6pages)

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

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