Third-party Verification

In order to improve the reliability of the environmental performance data presented in this report, Toshiba Group requested Japan Audit and Certification Organization for Environment and Quality to provide third-party verification. The details are as follows.

• GHG Emissions Caused by Business Processes:
  GHG emissions generated by Toshiba and its Group companies in Japan and overseas (Scopes 1 and 2^*1)
  We selected and verified two sites (Tokai Works of Nuclear Fuel Industries, Ltd. and Semiconductor System Engineering Center Office, Toshiba Electronic Devices and Storage Corporation).
• GHG Emissions Caused by Use of Products Sold:
  GHG emissions caused by use of products sold by Toshiba and its Group companies in Japan and overseas (Scope 3 Category 11^*2)

• Scopes 1 and 2: GHG emissions generated by Toshiba through use of fuels and electricity as well as in the manufacturing process (Scope 1: direct emissions; Scope 2: indirect emissions)
• Scope 3 Category 11: GHG emissions caused by use of products and services produced and sold during the year covered by the report (including GHG emissions products and services associated with power supply such as power plants since FY2020)

Based on research conducted in accordance with Toshiba Group's policies and standards as well as with ISO14064-3^*3, it was concluded that there are no significant items that have not been disclosed or covered by the report.

*3　ISO14064-3: Specification with guidance for the verification and validation of greenhouse gas statements

• CO₂ emissions caused by use of fuels: Calculated by the method set by Toshiba Group based on the Ministry of the Environment's Manual for Calculating and Reporting GHG Emissions (Version 4.9)
• CO₂ emissions coefficient for electricity purchasing: Provided by each power company
• Greenhouse gases other than CO₂: Calculated by the method set by Toshiba Group using the Global Warming Potential (GWP) in the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC)
• CO₂ emissions caused by use of products sold: Calculated by aggregating the emissions estimated to be generated during use of products in the future for the year the products were sold