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id="contentsArea" class="contentsInner setLocalMenu"> <div id="contents"> <section> <h1 class="ttl-h1">Key Issues (Materiality)</h1> <p>Under our mission of “creating value to share with society,” the Mitsubishi Gas Chemical Group is promoting sustainability management, which involves responding flexibly and swiftly to changes in social structure and values.<br>We created a materiality map using the two axes of “importance to the Company” and “importance to the economy, the environment, and society,” and determined key issues (materiality) that management should address.<br>Additionally, the material issues are tied to 17 Sustainable Development Goals (SDGs) and 169 targets in the aim of contributing to attainment of the SDGs and realization of a sustainable society.</p> <div class="box-colorA"> <ul class="link-ac"> <li><a href="#ac01"><span>11 Materiality Issues</span></a></li> <li><a href="#ac02"><span>Materiality Determination Process</span></a></li> </ul> </div> </section> <section> <h2 class="ttl-h2" id="ac01">11 Materiality Issues</h2> <div class="col-2"> <div class="box"> <p class="box-ttl">CSV</p> <ul class="link-ac"> <li><a href="#ac01_01"><span>Contribution to solving social issues through business</span></a></li> <li><a href="#ac01_02"><span>Promotion of innovative R&D</span></a></li> </ul> </div> <div class="box"> <p class="box-ttl">Environment</p> <ul class="link-ac"> <li><a href="#ac01_03"><span>Proactive response to environmental problems</span></a></li> <li><a href="#ac01_04"><span>Highly energy- and resource-efficient production</span></a></li> </ul> </div> <div class="box"> <p class="box-ttl">Social</p> <ul class="link-ac"> <li><a href="#ac01_05"><span>Cultivating a corporate culture of job satisfaction</span></a></li> <li><a href="#ac01_06"><span>Promotion of diversity and inclusion</span></a></li> <li><a href="#ac01_07"><span>Respect for human rights</span></a></li> <li><a href="#ac01_08"><span>Ensuring occupational safety and health / Process safety and disaster prevention</span></a></li> <li><a href="#ac01_09"><span>Chemical/product quality and safety assurance</span></a></li> <li><a href="#ac01_10"><span>Promotion of socially responsible sourcing</span></a></li> </ul> </div> <div class="box"> <p class="box-ttl">Governance</p> <ul class="link-ac"> <li><a href="#ac01_11"><span>Strengthening governance and internal control/risk management/compliance</span></a></li> </ul> </div> </div> </section> <section class="category-box color_01"> <div id="ac01_01"> <p class="category_box-ttl">CSV</p> <p class="category-ttl">Contribution to solving social issues through business</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon03.png" alt="sdgs 3 GOOD HEALTH AND WELL-BEING"><span>3.9</span></li> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.2</span></li> <li><img src="img/sdgs-icon09.png" alt="sdgs 9 INDUSTRY, INNOVATION AND INFRASTRUCTURE"><span>9.4, 9.5</span></li> <li><img src="img/sdgs-icon12.png" alt="sdgs 12 RESPONSIBLE CONSUMPTION AND PRODUCTION"><span>12.3</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Through business and products that balance economic and social value, we will realize our aim of “creating value to share with society.”</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Transform business portfolio</li> <li>Commercialize products that balance social and economic value</li> <li>Create new businesses that contribute to solving social issues</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Sales of MGC Group eco-friendly products</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fiscal 2023<span><span class="num">¥204.3</span>billion</span></td> <td>Fiscal 2026<span><span class="num">¥270.0</span>billion</span></td> <td>Fiscal 2030<span><span class="num">¥500.0</span>billion</span></td> </tr> </tbody> </table> </div> <div id="ac01_02"> <p class="category-ttl bdrT">Promotion of innovative R&D</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.2</span></li> <li><img src="img/sdgs-icon09.png" alt="sdgs 9 INDUSTRY, INNOVATION AND INFRASTRUCTURE"><span>9.4, 9.5</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <ul class="list-circle"> <li>Achieve a more resilient business portfolio</li> <li>Create new businesses for achieving carbon neutrality</li> <li>Promote R&D through use of DX technology</li> </ul> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Allocate management resources to differentiating businesses and new/next-generation businesses</li> <li>Set solving climate change issues as a strategic research area</li> <li>Develop DX human resources into MGC Group research personnel</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Percentage of R&D cost contributing to increased resilience of business portfolio<sup>＊1</sup></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">67</span>%</span></td> <td>Fiscal 2026<span><span class="num">60</span>% or higher</span></td> <td>Fiscal 2030<span><span class="num">60</span>% or higher</span></td> </tr> </tbody> </table> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Percentage of research personnel contributing to solving climate change issues</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">31</span>%</span></td> <td>Fiscal 2026<span><span class="num">25</span>% or higher</span></td> <td>Fiscal 2030<span><span class="num">25</span>% or higher</span></td> </tr> </tbody> </table> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Percentage of DX human resources among research personnel<br><span class="textSizeM">(those who have taken DX fundamentals courses)</span></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">66</span>%</span></td> <td>Fiscal 2026<span><span class="num">75</span>%</span></td> <td>Fiscal 2030<span><span class="num">80</span>%</span></td> </tr> </tbody> </table> <ul class="text-atnNum"> <li>＊1 Percentage of total value of R&D expenditure in the differentiating business and new/next-generation business categories</li> </ul> </div> </section> <section class="category-box color_02"> <div id="ac01_03"> <p class="category_box-ttl">Environment</p> <p class="category-ttl">Proactive response to environmental problems</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon03.png" alt="sdgs 3 GOOD HEALTH AND WELL-BEING"><span>3.9</span></li> <li><img src="img/sdgs-icon06.png" alt="sdgs 6 CLEAN WATER AND SANITAITON"><span>6.3</span></li> <li><img src="img/sdgs-icon07.png" alt="sdgs 7 AFFORDABLE AND CLEAN ENERGY"><span>7.2</span></li> <li><img src="img/sdgs-icon11.png" alt="sdgs 11 SUSTAINABLE CITIES AND COMMUNITIES"><span>11.6</span></li> <li><img src="img/sdgs-icon12.png" alt="sdgs 12 RESPONSIBLE CONSUMPTION AND PRODUCTION"><span>12.5</span></li> <li><img src="img/sdgs-icon13.png" alt="sdgs 13 CLIMATE ACTION"><span>13.3</span></li> <li><img src="img/sdgs-icon14.png" alt="sdgs 14 LIFE BELOW WATER"><span>14.1, 14.3</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Addressing environmental problems is imperative for all of humanity. Companies must proactively do so as a prerequisite for their existence and activities.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Reduce GHG emissions in the manufacturing process</li> <li>Develop and introduce new technologies to help reduce GHG emissions</li> <li>Reduce supply chain GHG emissions</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Reduction in GHG emissions<span class="textSizeM">(compared to fiscal 2013)</span></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">33</span>%</span></td> <td>Fiscal 2026<span><span class="num">33</span>%</span></td> <td>Fiscal 2030<span><span class="num">39</span>%</span></td> </tr> </tbody> </table> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Zero waste emission rate<sup>＊2</sup></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Non-consolidated</li> <li>Domestic consolidated</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fiscal 2023<span><span class="num">0.8</span>%</span></td> <td>Fiscal 2026<span><span class="num">1.2</span>%</span></td> <td>Fiscal 2030<span><span class="num">1.0</span>%</span></td> </tr> </tbody> </table> <ul class="text-atnNum"> <li>＊2 Amount of final disposal/total amount of industrial waste generated</li> </ul> </div> <div id="ac01_04"> <p class="category-ttl bdrT">Highly energy- and resource-efficient production</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon07.png" alt="sdgs 7 AFFORDABLE AND CLEAN ENERGY"><span>7.3</span></li> <li><img src="img/sdgs-icon12.png" alt="sdgs 12 RESPONSIBLE CONSUMPTION AND PRODUCTION"><span>12.2</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Companies have a responsibility to take countermeasures for environmental issues, and must engage proactively in such activities as they also contribute to increasing the competitiveness of their products.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Stabilize equipment through improvement of control</li> <li>Prevent accidents and issues</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Energy usage reduction rate<sup>＊3</sup><span class="textSizeM">(compared to fiscal 2023)</span></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">-</span></span></td> <td>Fiscal 2026<span><span class="num">-3.0</span>%</span></td> <td>Fiscal 2030<span><span class="num">-7.0</span>%</span></td> </tr> </tbody> </table> <ul class="text-atnNum"> <li>＊3 Reduction in energy usage resulting from energy-saving improvements (based on 100% capacity utilization)/average annual energy usage for fiscal 2021 to fiscal 2023</li> </ul> </div> </section> <section class="category-box color_03"> <div id="ac01_05"> <p class="category_box-ttl">Social</p> <p class="category-ttl">Cultivating a corporate culture of job satisfaction</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon04.png" alt="sdgs 4 QUALITY EDUCATION"><span>4.4</span></li> <li><img src="img/sdgs-icon05.png" alt="sdgs 5 GENDER EQUALITY"><span>5.4</span></li> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.5</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>An organizational culture that enables all employees to confidently give full play to their abilities over the long term while finding individualized meaning in their jobs is the foundation of corporate value creation.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Cultivate and visualize a culture in which the Company values the human resources that it has developed</li> <li>Examine various personnel systems (including welfare) and design systems suitable for an era of contributing to increased engagement</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Percentage of employees that feel satisfied at work</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Non-consolidated</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2021<span><span class="num">65</span>%</span></td> <td>Fiscal 2026<span><span class="num">70</span>%</span></td> <td>Fiscal 2030<span><span class="num">75</span>%</span></td> </tr> </tbody> </table> </div> <div id="ac01_06"> <p class="category-ttl bdrT">Promotion of diversity and inclusion</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon04.png" alt="sdgs 4 QUALITY EDUCATION"><span>4.4</span></li> <li><img src="img/sdgs-icon05.png" alt="sdgs 5 GENDER EQUALITY"><span>5.1, 5.5</span></li> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.5</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Establishing a corporate culture through collaboration incorporating diverse values fosters a foundation for generating new ideas and technological innovation and creating corporate value.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Diversify hiring formats (methods, human resources)</li> <li>Conduct awareness-raising activities in group training</li> <li>Create opportunities for interaction between different departments and offices through internal events, training, etc. (including use of MGC Commons)</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Number of female managerial personnel</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Non-consolidated</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">40</span></span></td> <td>Fiscal 2026<span><span class="num">60</span></span></td> <td>Fiscal 2030<span><span class="num">90</span></span></td> </tr> </tbody> </table> </div> <div id="ac01_07"> <p class="category-ttl bdrT">Respect for human rights</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon04.png" alt="sdgs 4 QUALITY EDUCATION"><span>4.7</span></li> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.7</span></li> <li><img src="img/sdgs-icon10.png" alt="sdgs 10 REDUCED INEQUALITIES"><span>10.2, 10.3</span></li> <li><img src="img/sdgs-icon16.png" alt="sdgs 16 PEACE, JUSTICE AND STRONG INSTITUTIONS"><span>16.3, 16.10</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>As entities conducting business activities, companies have a responsibility to avoid infringing on the human rights of others and rectifying any negative impact they have on human rights.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Formulate human rights policy and fully accept responsibility for respecting human rights</li> <li>Establish a human rights consultation desk to conduct appropriate remedial measures</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Respect for human rights</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fiscal 2023<span><span class="num">-</span></span></td> <td>Fiscal 2026<br><strong>Human rights due diligence conducted</strong><span><span class="num">100</span>%</span></td> <td>Fiscal 2030<br><strong>Establish human rights management and ensure support for human rights policy by all stakeholders</strong></td> </tr> </tbody> </table> </div> <div id="ac01_08"> <p class="category-ttl bdrT">Ensuring occupational safety and health / Process safety and disaster prevention</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon03.png" alt="sdgs 3 GOOD HEALTH AND WELL-BEING"><span>3.9</span></li> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.5</span></li> <li><img src="img/sdgs-icon11.png" alt="sdgs 11 SUSTAINABLE CITIES AND COMMUNITIES"><span>11.6</span></li> <li><img src="img/sdgs-icon12.png" alt="sdgs 12 RESPONSIBLE CONSUMPTION AND PRODUCTION"><span>12.4</span></li> <li><img src="img/sdgs-icon13.png" alt="sdgs 13 CLIMATE ACTION"><span>13.3</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Safety is the foundation of business activities. Companies have a societal duty to ensure safety.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Share examples of accidents and disasters, and utilize this information for process risk assessment</li> <li>Eliminate dangers and hazards by conducting occupational health and safety risk assessments and build comfortable workplaces</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Serious occupational accidents<sup>＊4</sup></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">5</span><sup>＊5</sup></span></td> <td>Fiscal 2026<span><span class="num">0</span></span></td> <td>Fiscal 2030<span><span class="num">0</span></span></td> </tr> </tbody> </table> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Serious accidents<sup>＊6</sup></th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">0</span></span></td> <td>Fiscal 2026<span><span class="num">0</span></span></td> <td>Fiscal 2030<span><span class="num">0</span></span></td> </tr> </tbody> </table> <ul class="text-atnNum"> <li>＊4 Accidents resulting in lost work days eligible for disability compensation, including death and permanent disability, or potential disability, and those with four or more lost work days</li> <li>＊5 Five incidents occurred within the consolidated Company</li> <li>＊6 Accidents that threaten third parties, including those resulting in environmental pollution involving the community or that cause damage to local residents, and other accidents involving serious damage</li> </ul> </div> <div id="ac01_09"> <p class="category-ttl bdrT">Chemical/product quality and safety assurance</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon03.png" alt="sdgs 3 GOOD HEALTH AND WELL-BEING"><span>3.9</span></li> <li><img src="img/sdgs-icon12.png" alt="sdgs 12 RESPONSIBLE CONSUMPTION AND PRODUCTION"><span>12.4</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Chemical/product quality and safety assurance is required by stakeholders, and the Company is responsible for providing products and services with a high degree of safety and reliability.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Share information through the activities of the Environment and Safety Council and provide education and support to associates from our company</li> <li>Promote Q-MGC conducted companywide and throughout the Group</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Product liability incidents, serious<sup>＊7</sup> legal and regulatory violations, serious<sup>＊7</sup> quality issues</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">0</span></span></td> <td>Fiscal 2026<span><span class="num">0</span></span><span class="textSizeS">(Non-consolidated + Domestic consolidated companies)</span></td> <td>Fiscal 2030<span><span class="num">0</span></span><span class="textSizeS">(Mitsubishi Gas Chemical Group)</span></td> </tr> </tbody> </table> <ul class="text-atnNum"> <li>＊7 Losses over ¥1.0 billion or more</li> </ul> </div> <div id="ac01_10"> <p class="category-ttl bdrT">Promotion of socially responsible sourcing</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon12.png" alt="sdgs 12 RESPONSIBLE CONSUMPTION AND PRODUCTION"><span>12.2</span></li> <li><img src="img/sdgs-icon16.png" alt="sdgs 16 PEACE, JUSTICE AND STRONG INSTITUTIONS"><span>16.2</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>Companies have a societal responsibility to upgrade CSR compliance throughout their supply chains with respect to the environment, working conditions, human rights, etc.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Inform suppliers of the Company’s basic approach to raw material procurement activities and its CSR procurement guidelines, and conduct regular questionnaires</li> <li>Conduct evaluations based on questionnaires and multiple dialogues</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Percentage of suppliers in agreement with Company’s basic approach to raw material procurement activities and its CSR procurement guidelines</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Non-consolidated</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">-</span></span></td> <td>Fiscal 2026<span><span class="num">80</span>%</span></td> <td>Fiscal 2030<span><span class="num">100</span>%</span></td> </tr> </tbody> </table> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Percentage of consolidated subsidiaries required to conduct CSR procurement activities</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">-</span></span></td> <td>Fiscal 2026<span><span class="num">60</span>%</span><span class="textSizeS">(Domestic consolidated)</span></td> <td>Fiscal 2030<span><span class="num">100</span>%</span><span class="textSizeS">(Domestic and overseas consolidated)</span></td> </tr> </tbody> </table> </div> </section> <section class="category-box color_04"> <div id="ac01_11"> <p class="category_box-ttl">Governance</p> <p class="category-ttl">Strengthening governance and internal control/risk management/compliance</p> <ul class="sdgs-list"> <li><img src="img/sdgs-icon08.png" alt="sdgs 8 DECENT WORK AND ECONOMIC GROWTH"><span>8.7</span></li> <li><img src="img/sdgs-icon10.png" alt="sdgs 10 REDUCED INEQUALITIES"><span>10.2, 10.3</span></li> <li><img src="img/sdgs-icon16.png" alt="sdgs 16 PEACE, JUSTICE AND STRONG INSTITUTIONS"><span>16.2, 16.3,<br>16.5, 16.10</span></li> </ul> <h3 class="ttl-h3">Why it is material</h3> <p>It is a system for developing disciplined ways to steadily execute strategies in order to bring business models to fruition and sustainably grow corporate value.</p> <h3 class="ttl-h3">Action plan</h3> <ul class="list-circle"> <li>Conduct compliance education and awareness-raising activities</li> <li>Identify risk of compliance infringement and conduct risk assessment</li> <li>Improve awareness compliance throughout the entire MGC Group</li> </ul> <h3 class="ttl-h3">Materiality KPIs</h3> <table class="kpi-table"> <thead> <tr> <th><span class="kpi-subTtl">Grow UP 2026 KPI</span><br>Number of serious compliance violations</th> </tr> </thead> <tbody> <tr class="kpi-box_goal"> <td>Targets</td> </tr> <tr class="kpi-box_category"> <td>Reporting boundary <ul> <li>Mitsubishi Gas Chemical Group</li> </ul> </td> </tr> <tr class="kpi-box_num"> <td>Fisical 2023<span><span class="num">0</span></span></td> <td>Fiscal 2026<span><span class="num">0</span></span></td> <td>Fiscal 2030<span><span class="num">0</span></span></td> </tr> </tbody> </table> </div> </section> <section> <h2 class="ttl-h2" id="ac02">Materiality Determination Process</h2> <p>In April 2020, the MGC Group identified priority issues (materiality) to be addressed by management with the aim of conducting sustainability management. As activity related to sustainability is accelerating in Japan and overseas, in May 2023, we conducted a review of our materiality and added respect for human rights as a key issue.</p> <div class="box-colorD"> <p>＊ Please refer to <a href="/eng/sustainability/materiality.html" class="inline">Key Issues (Materiality)</a> for the materiality and KPIs that were determined.</p> </div> <dl class="step-box"> <dt><span class="step-ttl_num">Step<span class="num">1</span></span><span class="step-ttl_txt">Identify “importance to the Company”</span></dt> <dd>To implement management strategies with a grasp of our corporate philosophy, company policies, and long-term changes in the business environment, we identified 36 issues that need to be examined by making reference to the requirements of standards, such as the GRI Content Index, ISO 26000 and SASB, the Sustainable Development Goals (SDGs), survey items from international SRI/ESG institutions, and trends among other companies.</dd> <dt><span class="step-ttl_num">Step<span class="num">2</span></span><span class="step-ttl_txt">Survey “importance to the economy, the environment, and society”</span></dt> <dd>We conducted a survey among institutional investors, customers, business partners, employees, and general monitors regarding the Group’s business activities and their impact on the economy, the environment, and society. We confirmed the importance of the 36 issues identified in Step 1 from the perspectives of stakeholders. <p class="textSizeS pT15"><strong>(Items with the highest response rates)</strong><br>Institutional investors: protection of water resources; customers: prevention of pollution; business partners: process safety and disaster prevention; employees: occupational safety and health; general monitors: product safety</p> </dd> <dt><span class="step-ttl_num">Step<span class="num">3</span></span><span class="step-ttl_txt">Evaluate importance</span></dt> <dd>We evaluated the survey results in Step 2, created a <a href="#ac03" class="inline">materiality map</a> using the two axes of “importance to the Company” and “importance to the economy, the environment, and society,” and determined the materiality that management should address.</dd> <dt><span class="step-ttl_num">Step<span class="num">4</span></span><span class="step-ttl_txt">Confirm appropriateness by management</span></dt> <dd>Materiality identified in Step 3 was deliberated by the Sustainability Promotion Council (composition: directors, outside directors, Audit & Supervisory Board members, outside Audit & Supervisory Board members) to confirm its appropriateness. Finally, the materiality obtained approval through resolution of the Board of Directors.</dd> <dt><span class="step-ttl_num">Step<span class="num">5</span></span><span class="step-ttl_txt">Revise identified materiality</span></dt> <dd>Materiality is subject to change in response to changes in societal imperatives and stakeholders’ needs and preferences. Materiality will accordingly be updated as needed in response to changes in society and/or the MGC Group’s business activities.</dd> </dl> <h3 class="ttl-h3" id="ac03">Materiality Map</h3> <figure class="alignC"><img src="img/materiality_p01.png" alt="figure: Materiality Map"></figure> <div class="col-2 list-box"> <div class="list-box_l"> <p class="list-box_ttl">13 Issues</p> <ol> <li><span class="num">1</span><span class="txt">Reduction in GHG emissions</span></li> <li><span class="num">2</span><span class="txt">Occupational safety and health</span></li> <li><span class="num">3</span><span class="txt">Improving energy efficiency and reducing energy usage</span></li> <li><span class="num">4</span><span class="txt">Process safety and disaster prevention</span></li> <li><span class="num">5</span><span class="txt">Development of environmentally friendly products and technologies</span></li> <li><span class="num">6</span><span class="txt">Development and retention of human resources</span></li> <li><span class="num">7</span><span class="txt">Product safety and quality</span></li> <li><span class="num">8</span><span class="txt">Respect for human rights</span></li> <li><span class="num">9</span><span class="txt">Promotion of diversity and inclusion</span></li> <li><span class="num">10</span><span class="txt">Increased efficiency in resource usage</span></li> <li><span class="num">11</span><span class="txt">Reduction of industrial waste</span></li> <li><span class="num">12</span><span class="txt">Governance and internal control/risk management/compliance</span></li> <li><span class="num">13</span><span class="txt">Building sustainable supply chains</span></li> </ol> </div> <div class="list-box_r"> <p class="list-box_ttl">11 Materiality Issues</p> <ol> <li><span class="num">1</span><span class="txt">Contribution to solving social issues through business</span></li> <li><span class="num">2</span><span class="txt">Promotion of innovative R&D</span></li> <li><span class="num">3</span><span class="txt">Proactive response to environmental problems</span></li> <li><span class="num">4</span><span class="txt">Highly energy- and resource-efficient production</span></li> <li><span class="num">5</span><span class="txt">Cultivating a corporate culture of job satisfaction</span></li> <li><span class="num">6</span><span class="txt">Promotion of diversity and inclusion</span></li> <li><span class="num">7</span><span class="txt">Respect for human rights</span></li> <li><span class="num">8</span><span class="txt">Ensuring occupational safety and health / Process safety and disaster prevention</span></li> <li><span class="num">9</span><span class="txt">Chemical/product quality and safety assurance</span></li> <li><span class="num">10</span><span class="txt">Promotion of socially responsible sourcing</span></li> <li><span class="num">11</span><span class="txt">Strengthening governance and internal control/risk management/compliance</span></li> </ol> </div> </div> </section> <section> <div class="box-colorD"> <p class="link-arw"><a class="link-icon" href="/eng/sustainability/pdf/materiality.pdf" target="_blank" rel="noopener">Materiality（<img src="/eng/sustainability/shared/img/icon-pdf.svg" alt="PDF file will be opened." width="14">PDF 53KB)</a></p> </div> </section> </div>  <aside id="localMenu"> <nav> <dl> <dt class="lm-categoryTtl"><a href="/eng/sustainability/">Sustainability</a></dt> <dd> <ul class="lm-list"> <li><a href="/eng/sustainability/message.html"><span>Message from the President</span></a></li> <li><a href="/eng/sustainability/management.html"><span>Sustainability Management</span></a></li> <li><a href="/eng/sustainability/materiality.html"><span>Key Issues (Materiality)</span></a></li> <li><a href="/eng/sustainability/risk.html"><span>Risks and Opportunities</span></a></li> <li><a href="/eng/sustainability/stakeholder.html"><span>Communication with Stakeholders</span></a></li> <li><a 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