Environmental Management

[Calculation method] Percentage of employees working at ISO14001-certified sites

Environmental Accounting

＜Economic benefits associated with environmental conservation activities＞

＜Quantity of environmental conservation benefits＞

[Calculation method] Energy consumption. CO₂ emission from energy consumption : Excluding the amount used for and CO₂ emitted from the transportation activities

Environment Data

[Calculation method]
Scope 1 : Calculated by using the global warming potential as provided for in the Act on Promotion of Global Warming Countermeasures.
Scope 2 : Calculated by using the emission factor as provided by each electric power company in Japan, while in other countries calculated by using the emission factor of each country by the IEA.

*In calculating the emission reduction ratio, the baseline emissions are reviewed annually to reflect changes in the number of group companies.

＜Greenhouse gas emissions (Scope 3)＞

[Calculation method]

1 : Calculated by multiplying the amount of goods purchased by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains.

2：Calculated by multiplying the cost of acquiring tangible fixed assets and intangible assets (shown in the financial statements) by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains.

3：For power consumption, calculated by multiplying the amount used by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains. For gases, etc., calculated by multiplying the amount used with the relevant value retrieved from the IDEA LCA database.

4：For domestic transportation, calculated by multiplying the volume of procurement and outbound transportation by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains. For overseas transportation, calculated by multiplying the amount of transportation for procurement and shipment by the relevant values in the “IDEA LCA Database”.

5 : Calculated by multiplying the amount of waste emissions by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains or the “IDEA LCA Database”.

6 : Calculated by multiplying the number of employees at each corporation by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains.

7 : Calculated by multiplying the estimated fuel consumption calculated from the number of employees and commuting expenses for gasoline by the emissions intensity of the Law Concerning the Promotion of the Measures to Cope with Global Warming, and for others by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains.

11: Calculated by multiplying energy consumption per unit time of sold products by shipment quantity and service life. For plugs, the LCA tool of the Japan Auto Parts Industries Association (JAPIA) was used; for sensors, the gasoline CO₂ emission factor of the Law Concerning the Promotion of the Measures to Cope with Global Warming; and for other products, the electricity CO₂ emission factor of the IEA.

12：Calculated by multiplying the estimated weight of products shipped by the relevant values retrieved from the database of emissions unit values built for the calculation of organizations’ greenhouse gas emissions across their supply chains.

＜Proportion by region in FY2024＞

＜Waste plastic emissions from domestic group companies＞

Compliance with Environmental Laws and Regulations

Providing Environmentally Friendly Products

• “Precious metal plug” and “wide range oxygen sensor” are types of environmentally friendly products and are selected as priority issues. We aim to increase each of the “sales ratio of precious metal plugs” and the “sales ratio of wide range oxygen sensor” to not less than 50%.

Human Resource Management

[Calculation method] Average age/No. of years of service : Calculated based on the number of regular employees as of March 31

Average annual salary Including bonuses and extra wages

Total employee turnover rate : Calculated based on the number of employees who retired / quit the company

Voluntary employee turnover rate : Calculated based on the number of employees who quit the company for personal reasons

Human Resource Development

[Calculation method] Calculated for the training (level-specific, global, etc.) provided by the Strategic Human Resources Department

Diversity

[Calculation method]
Regular employees : Including employees temporarily transferred to Group companies
Manager,Supervisor,Generalist : Including employees temporarily transferred to Group companies
Percentage of Disabled Employees : Including employees temporarily transferred to Group companies and the special subsidiary in Japan

Reemployed : Including employees temporarily transferred to Group companies
Employee age group: Including employees temporarily transferred to Group companies

1. The ratio of women, excluding managerial-level professional positions, is 5.61% (as of the end of March 2025).
2. We aim to increase the “ratio of women, foreign nationals and career recruits in managerial positions” to 25% in fiscal 2030.
3. Within the domestic group, “ratio of women, foreign nationals and career recruits in managerial positions” is 26.9% (as of the end of March 2025, excluding managerial-level professionals).

• About role grading system for managers (core positions)：https://www.sustainability.niterragroup.com/en/themes/176/

＜Percentage of women by level＞

＜FY2024 Gender wage gap at domestic group companies＞

Work-life Balance

[Calculation method]

Working hours：Excluding managers, employees temporarily transferred to Group companies and those on leave

Paid holidays：Calculated for a fiscal year from October to next September (example : fiscal 2019 was started in October 2019 and ended in September 2020), excluding managers, employees temporarily transferred to Group companies and those on leave

Employees who took child care leave : Number of employees whose child care leave started in the fiscal year

Percentage of employees who returned to work after taking child care leave : Percentage of employees who returned to work among those whose child care leave period expired in the fiscal year

Users of the short working hour system for child care : Number of employees who became users of the system in the fiscal year

Employees who took nursing care leave : Number of employees whose nursing care leave started in the fiscal year

Users of the short working hour system for nursing care : Number of employees who became users of the system in the fiscal year

＜Percentage of male employees taking childcare leave at Group companies in Japan＞

*1：Not listed as there is no man whose spouse gave birth.

*2：The subject companies are domestic consolidated subsidiaries with 101 or more full-time employees.the Promotion of Women's Active Engagement in Professional Life

[Calculation method]

Percentage of male employees taking childcare leave（％）=（Number of men who took childcare leave）÷（Number of men whose spouse gave birth）×100

Occupational Health and Safety

[Calculation method] Percentage of employees working at ISO45001-certified sites

[Calculation method]

Total accident frequency rate : Total number of victims per 1million working hours

Total accident frequency rate=Number of victims of all occupational accidents÷Total working hours×1million hours

Frequency rate of accidents requiring leave from work : Number of victims who took leave per 1million working hours

Frequency rate of accidents requiring leave from work=Number of victims of accidents requiring leave from work÷Total working hours×1million hours

Frequency rate of occupational diseases : Number of employees who took leave due to occupational diseases per 1million working hours

Frequency rate of occupational diseases=Number of employees who took leave due to occupational diseases*÷Total working hours×1million hours

• Occupational disease refers to heatstroke, backache, chemical poisoning, and other occupational diseases defined by the Ministry of Health, Labor and Welfare.

＜Number of Occupational Accidents＞

＜Number of work-related fatalities＞

＜Number of participants in Health and safety related education＞

Product Quality

Social Contribution Activities

Communication with Stakeholders

• Details of individual interviews with institutional investors and securities analysts in FY2024

Corporate Governance

＜Board of Directors and Board of Auditors＞

• We aim to increase the rate of outside directors and the percentage of female and non-Japanese directors to at least one-third and 30% of the total number of directors, respectively, by fiscal 2030.
• We transitioned into a Company with Audit and Supervisory Committee in fiscal year 2022.

＜Remuneration and bonus paid to directors in fiscal 2024＞

*1 The following limits are set on the remuneration paid to directors (excluding Directors who are Audit and Supervisory Committee Members) according to the resolution made at the 122th general meeting of shareholders held on June 24, 2022.

Separately from the above, a performance-linked stock compensation plan was established by resolution of the 122nd Ordinary General Meeting of Shareholders held on June 24, 2022, for directors of the Company (excluding directors who are Audit and Supervisory Committee members and outside directors) and executive/corporate officers (excluding officers with employment contract), for a maximum amount of 1,000 million yen over a period of four fiscal years from the fiscal year ended March 31, 2022 to the fiscal year ending March 31, 2025.

*2 The following limits are set on remuneration paid to Directors who are Audit and Supervisory Committee members according to the resolution made at the 122th general meeting of shareholders held on June 24, 2022.

The following limits are set on remuneration paid to Audit and Supervisory Board members according to the resolution made at the 106th general meeting of shareholders held on June 29, 2006.

*3 “Bonus” corresponds to “performance-linked remuneration, etc.”, and “performance-linked, stock-based remuneration, etc.” corresponds to “performance-linked remuneration, etc.” and “non-monetary remuneration, etc.”

*4 The total amounts of "bonuses" and "performance-linked, stock-based remuneration" are the amounts recorded as expenses during the current fiscal year. Note that there is a difference (20 million yen) between the total amount of bonuses disclosed in the business report for fiscal year 2023 and the actual amount of bonuses paid in June 2024 to directors who were in office in fiscal year 2023, but this is not included in the table above.

*5 The above includes compensation for one outside director (excluding directors who are Audit and Supervisory Committee members) who retired at the conclusion of the 124th Ordinary General Meeting of Shareholders and two directors who are Audit and Supervisory Committee members (one of whom is an outside director).

For details of the calculation method, please see the Annual Securities Report.

Compliance

＜In-house Reporting System＞

[Calculation method] Number of cases of consultation requests/reports received through the Corporate Ethics Helpline

＜Anti-corruption＞

＜Political Donation＞

　Appropriate Tax Payment

• Revenue: Sales (including intra-group revenue), non-operating revenue (excluding intra-group dividends).
• Tax paid: Amount of corporate tax, etc. paid for the fiscal year ending March 2024.
• Tax incurred: Amount of corporate tax, etc. recorded on the income statement for the fiscal year ending March 2024 (excluding corporate tax, etc. adjustments recorded under tax-effect accounting).
• Number of employees: Number as of the end of March 2024.

R&D

[Calculation method] Including expenses for improving existing products and for applied research as well as the development cost recognized as the cost of an intangible asset