Materiality (important issues)

Process for identifying materialities

When identifying materialities (important issues), we first referred to GRI standards, SDGs (Sustainable Development Goals), external investigations, and other materials, and identified the social issues. Next from the identified issues, we selected the issues which we will address in order to achieve continuing growth from the perspective of consistency with THE ESPEC MIND and ESPEC Vision 2025. The selected issues were discussed and decided by the executive Committee in order to identify ESPEC materialities.

Please scroll horizontally to look at table below.

Materialities		KPI
Solve social challenges through global business	Expanding sales of products and services in advanced technology fields (zero carbon, digitalization) Strengthening technical development and expanding and improving Environmental Creation Technology Strengthening global marketing Creation and expansion of new business	Sales of products and services, mainly in advanced technology fields Sales of new products Sales in each area Search for new business opportunities
Provide products and services with responsibility	Strengthening the global supply chain (stable procurement) Utilizing technologies (AI, DX) Increasing customer satisfaction Strengthening our core plants (production functions) and enacting manufacturing innovations	Establishment of a stable supply chain Expansion of preventive maintenance services Global deployment of QMS Enhancement of functionality in target areas
Be environmentally friendly	Measures to combat global warming Conserving biodiversity	Reduction of greenhouse gas emissions Replacement of low-temperature refrigerants in all products with low-GWP substitute refrigerants Conservation of biodiversity through forest creation
Help employees grow and create job satisfaction	Training of next-generation management (strengthening talent management) Training of global human resources Providing employees with growth support and opportunities to shine Open communication with employees Diversity and inclusion (women, seniors, foreign nationals, people with disabilities, LGBT) Respect for human rights	Sharing and permeation of values Implementation of educational programs Personnel system reform Implementation of direct communication and 1 on 1 meetings Implementation of engagement surveys Percentage of female managers Implementation of harassment education
Carry out fair and transparent management	Corporate governance Compliance Risk management	Enhancement of group governance Dissemination and permeation of the Code of Conduct and Behavior Guidelines