SASB INDEX

Relevant performance is organized in accordance with the Electric Utilities & Power Generators industry standards set by the US-based Sustainability Accounting Standards Board (SASB). SASB Standards were created primarily with companies and markets in North America in mind and incorporate some items that do not apply to our business. However, we have attempted to disclose as much information as possible.

Topic	Accounting Metric	Code	Result
Greenhouse Gas Emissions & Energy Resource Planning	(1)Gross global Scope 1 emissions	IF-EU-110a.1	51,110,000t-CO₂
	(2)Percentage of Scope 1 emissions under emissions-limiting regulations		Not applicable
	(3)Percentage of Scope 1 under emissions-reporting regulations		79%
	Greenhouse gas (GHG) emissions associated with power deliveries	IF-EU-110a.2	48,440,000t-CO₂
	Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions	IF-EU-110a.3	Aim for net-zero emissions (carbon neutrality) by 2050. Concerning coal-fired power in Japan as we head toward 2030, we will phase out power plants that have become obsolete, starting with the oldest, and upcycle remaining power plants to highly efficient power systems that use hydrogen by adding gasification facilities, thereby reducing emissions. We will also introduce mixed combustion of biomass and ammonia, further reducing emissions.
	Emissions reduction targets		2050 Net-zero emissions 2030 Reduce CO₂ emissions from the J-POWER Group’s domestic power generation business: 40%^* (-1.9 million t) * Compared to the 3-year average of actual emissions for fiscal 2017-2019
	Analysis of performance against the above targets		We are promoting the above reduction plan to reduce CO₂ emissions 40% from our domestic power generation business.
	(1)Number of customers served in markets subject to renewable portfolio standards (RPS) (2) Percentage fulfillment of RPS target by market	IF-EU-110a.	Not applicable * The RPS law which established RPS regulations in Japan was abolished in 2012 and has shifted to a feed-in tariff system.
Air Quality	Air emissions of the following pollutants:	IF-EU-120a.
	(1) NOx (excluding N2O)		24,300t, 100
	(2) SOx		10,900t, 100%
	(Particulate matter (PM10)		Undisclosed
	(4) Lead (Pb)		Undisclosed
	(5)Mercury (Hg) Percentage of each of these in or near areas of dense population		Undisclosed * (1), (2) are calculated from J-POWER and 26 consolidated domestic sub- sidiaries engaged in the electric power business and the electric power-related business. * (3), (4), and (5) are undisclosed, as we have not adopted measurement methods recommended by the SASB Standards.
Water Management	(1)Total water withdrawn		59,268,000 thousand m³, 0%
	(2) Total water consumed Percentage of each in regions with High or Extremely High Baseline Water Stress	IF-EU-140a.1	6,800 thousand m³, 0% * (1), (2) are calculated from J-POWER and 26 consolidated domestic subsidiaries engaged in the electric power business and the electric power-related business.
	Number of incidents of non-compliance associated with water water quantity and/or quality permits, standards, and regulations	IF-EU-140a.2	0
	Description of water management risks and discussion of strategies and practices to mitigate those risks	IF-EU-140a.3	We manage the following risks involving the water resources that are indispensable for the power generation business. In our hydroelectric power business, we comply with our legally permitted water withdrawal amounts. At hydroelectric power plants exceeding a certain scale,^* we release water required to maintain river environments. We are working to reduce the amount of water we use in the thermal power business by capturing and reusing water. We also use seawater as indirect cooling water in power generation facilities, and monitor the temperature difference between withdrawal and discharge. Using WRI Aqueduct tools to analyze water stress in areas where our facilities are in Japan, we estimate the stress to be Medi- um-high at most, with low expected frequency of water-related risks such as drought. * Sections for which river flow volume decreases due to withdrawal of water for hydroelectric power, having a length of 10 km or more and a catchment area of 200 km² or more, etc.
Coal Ash Management	Amount of coal combustion residuals (CCR) generated and percentage recycled	IF-EU-150a.1	1,712,000t , 99.9%
Coal Ash Management	Number of coal combustion residual (CCR) impoundments	IF-EU-150a.2	3
Energy Affordability	Average retail electric rate for (1) residential, (2) commercial, and (3) industrial customers	IF-EU-240a.1	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.
	Typical monthly electric bill for residential customers for (1) 500 kWh and (2) 1,000 kWh of electricity delivered per month	IF-EU-240a.2	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.
	(1)Number of residential customer electric disconnections for non-payment	IF-EU-240a.3	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.
Workforce Health & Safety	(1)Total recordable incident rate ((statistic count × 200,000) / hours worked)	IF-EU-320a.1	0.17 (Employees: 0.05.; Outsourcing & other contractors: 0.20) * * Calculations are for J-POWER, six major J-POWER Group companies,^* and cooperating companies.
	(2)Fatality rate (number of cases)		1
	(3)Near miss frequency rate ((statistic count × 200,000) / hours worked)		Undisclosed * Undisclosed as we have not adopted measurement methods recommended by the SASB Standards.
End-Use Efficiency & Demand	Percentage of electric utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM)	IF-EU-420a.1	Not applicable * Marked “Not applicable” as no customers in Japan employ decoupling or LRAM.
	Percentage of electric load (MWh) served by smart grid technology	IF-EU-420a.2	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.
	Customer electricity savings from efficiency measures, by market	IF-EU-420a.3	Undisclosed * Undisclosed as we have not adopted measurement methods recommended by the SASB Standards.
Nuclear Safety & Emergency Management	Total number of nuclear power units, broken down by U.S. Nuclear Regulatory Commission (NRC) Action Matrix Column	IF-EU-540a.1	1 unit (Ohma Nuclear Power Plant, under construction) * The starting operation date is undetermined since the Ohma Nuclear Power Plant is currently undergoing a review by the Nuclear Regulation Authority of its compliance with the New Safety Standards for Nuclear Power Stations.
Nuclear Safety & Emergency Management	Description of efforts to manage nuclear safety and emergency preparedness	IF-EU-540a.2	We will work to improve safety by aptly implementing safety activities based on the quality management system for nuclear safety led by our president, and by steadily undertaking contin- uous improvement through the Corrective Action Program (CAP). Furthermore, with “safety first” as our organizational culture and with awareness among all of us of the roles and the importance of our work duties, we engage in activities to foster and maintain a culture of nuclear safety by which we continuously improve ourselves.
Grid Resiliency	Number of incidents of non-compliance with physical and/or cybersecurity standards or regulations	IF-EU-550a.1	0
Grid Resiliency	(1)System Average Interruption Duration Index (SAIDI) (2)System Average Interruption Frequency Index (SAIFI) (3) Customer Average Interruption Duration Index (CAIDI)	IF-EU-550a.2	Not applicable * J-POWER Transmission Network Co., Ltd., a consolidated subsidiary of the Company, owns electric power transmission and substation facilities and engages in electricity transmission as stipulated in the Electricity Business Act, but does not own distribution facilities and does not engage in the business of supplying electricity to end users.

*This is currently placed under the roles of individual transmission system operators (TSOs) that engage in grid operations in specific areas.

Activity Metrics

Business metrics	Code	Result
Number of: (1) residential, (2) commercial, and (3) industrial customers served	IF-EU-000.A	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.
Total electricity delivered to: (1) residential, (2) commercial, (3) industrial, (4) all other retail customers, and (5) wholesale customers	IF-EU-000.B	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.
Length of transmission and distribution lines	IF-EU-000.C	2,404.8km
Total electricity generated, percentage by major energy source, percentage in regulated markets	IF-EU-000.D	(1) 73,354,000MWh (2) Hydroelectric: 12% Thermal power: 86% Wind power: 2% (3) Not applicable * Marked “Not applicable” as there are no “regulated markets” in Japan.
Total wholesale electricity purchased	IF-EU-000.E	Undisclosed * Not disclosed for competitive reasons associated with electric power deregulation.