SASB Content Index

This report details the Sapporo Group’s performance based on the “Alcoholic Beverages” and “Non-Alcoholic Beverages” standards—which are part of the industry-specific disclosure standards (SASB Standards) provided by the IFRS Foundation—for the Soft Drinks / Beverages sector.

Information in accordance with the Alcoholic Beverages Standards

Topics Financial Indicators Code Unit Reporting Section and Content
Energy Management (1) Total Energy Consumption FB-AB-130a.1 GJ, % ESG Data Environment
(2) Percentage of Electricity from the Grid ESG Data Environment
(3) Percentage of renewable energy ESG Data Environment
Water Management (1) Total water withdrawal FB-AB-140a.1 Thousand m³, % ESG Data Environment
(2) Total Water Consumption and Proportion of Areas with High Water Stress ESG Data Environment
Water Management Description of Water Risks and Mitigation Strategies FB-AB-140a.2 Conservation of Water Resources
Responsible Drinking and Marketing Percentage of Ad Impressions to Those of Legal Drinking Age FB-AB-270a.1 % All ads target individuals of legal drinking age
Number of violations of labeling and marketing standards FB-AB-270a.2 Number 0 cases (FY 2025)
Financial losses resulting from legal proceedings FB-AB-270a.3 Amount 0 yen (FY 2025)
Initiatives to promote responsible drinking FB-AB-270a.4 Promote Responsible Drinking (in Japanese)
Container and Packaging Life Cycle Management (1) Total Weight of Containers and Packaging FB-AB-410a.1 t, % Realization of Containers and Packaging for a Recycling-Oriented Society
(2) Ratio of Recycled and Recyclable Materials ESG Data Environment
(3) Recovery and Reusability Rate ESG Data Environment
Container and Packaging Life Cycle Management Explanation of Environmental Impact Reduction Strategy FB-AB-410a.2 Realization of Containers and Packaging for a Recycling-Oriented Society
Raw Material Supply Chain Supplier Social and Environmental Audit Results FB-AB-430a.1 % Reinforcing Relationships with Suppliers
Raw Material Procurement Percentage of Raw Materials Sourced from Regions with High Water Stress FB-AB-440a.1 %
Raw Material Procurement Explanation of Priority Raw Materials and Procurement Risks FB-AB-440a.2 Initiatives to Address Climate Change and Natural Capital

Information in accordance with the Non-Alcoholic Beverages Standards

Topic Financial Indicators Code Unit Reporting Section/Content
Vehicle Fuel Management (1) Vehicle Fuel Consumption FB-NB-110a.1 GJ, %
(2) Renewable Fuel Ratio
Energy Management (1) Total Energy Consumption FB-NB-130a.1 GJ, % ESG Data Environment
(2) Grid Electricity Ratio ESG Data Environment
(3) Renewable Energy Ratio ESG Data Environment
Water Management (1) Total Water Withdrawal FB-NB-140a.1 Thousand m3, % ESG Data Environment
(2) Total Water Consumption and Proportion of Areas with High Water Stress ESG Data Environment
Water Management Explanation of Water Risks and Response Strategies FB-NB-140a.2 ESG Data Environment
Health & Nutrition Revenue from Low-Calorie and Sugar-Free Beverages, etc. FB-NB-260a.1 Amount
Health & Nutrition Management Process for Products of Health and Nutrition Concern FB-NB-260a.2
Product Labels and Marketing Proportion of Advertising Targeting Children, etc. FB-NB-270a.1 %
Product Labels and Marketing Revenue from GMO/Non-GMO Labeled Products FB-NB-270a.2 Amount
Product Labeling and Marketing Number of Labeling and Marketing Violations FB-NB-270a.3 Number of cases None
Product Labeling and Marketing Financial Losses Resulting from Legal Proceedings FB-NB-270a.4 Amount Not applicable
Container and Packaging Life Cycle Management (1) Total weight of containers and packaging FB-NB-410a.1 t, % Realization of Containers and Packaging for a Recycling-Oriented Society
(2) Recycled Material Ratio ESG Data Environment
(3) Recyclability Rate ESG Data Environment
Container and Packaging Lifecycle Management Explanation of Environmental Impact Reduction Strategy FB-NB-410a.2 Realization of Containers and Packaging for a Recycling-Oriented Society
Raw Material Supply Chain Supplier Social and Environmental Audit Results FB-NB-430a.1 % Reinforcing Relationships with Suppliers
Raw Material Procurement Percentage of Raw Materials Sourced from Regions with High Water Stress FB-NB-440a.1 %
Raw Material Procurement Explanation of Priority Raw Materials and Procurement Risks FB-NB-440a.2 Initiatives to Address Climate Change and Natural Capital