Message from the CFO and Information Disclosure RepresentativeGRI: 2-22

Enhancing disclosure and co-creation for the pursuit of sustainable value

Fuji Oil Group has always valued continuous dialogue with its diverse stakeholders with the aim of value creation for a sustainable future for food.*1 We believe that understanding the expectations of our employees, communities, customers, business partners, and investors to apply that understanding to our management and business operations is essential for the Group’s sustainable growth. The input and suggestions we receive are incorporated into the process of identifying material ESG issues and are utilized to develop strategies and measures. In order to further strengthen the co-creation relationship based on mutual understanding and trust with stakeholders, we are working to enhance tools to communicate our policies and status of initiatives to our stakeholders in ways that are clear and accurate.

At present, standards and requirements for sustainability-related information disclosure are being established rapidly, both in and outside Japan. In March 2025, the Sustainability Standards Board of Japan (SSBJ) announced disclosure standards in accordance with IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2, Climate-related Disclosures, both of which are international frameworks. These are viewed as new standards for information disclosure based on the premise that companies are accountable for reporting both financial and sustainability information in an integrated approach. This trend shows a growing interest in how companies perceive environmental and social issues as risks and opportunities, and integrate them into their medium- to long-term growth strategies. I see this as a sign that we have entered a stage where the true value of our sustainability initiatives is put to the test.

We will voluntarily adopt International Financial Reporting Standards (IFRS) starting with our FY2025 financial reporting, noting that we have already been disclosing sustainability information in accordance with the GRI Standards, a set of international sustainability reporting standards.*2 Since last fiscal year, we have also referred to IFRS S1 in systematically disclosing “governance,” “strategy,” “risk management,” and “metrics and targets” related to our priority action to address material ESG issues. As a food ingredients manufacturer that relies heavily on natural capital, we report on the status of our initiatives taking into account environmental risks and opportunities in our business from the perspectives of climate-related risks and nature-related risks and opportunities, based on the TCFD and TNFD recommendations.

It is essential for us to build relationships of trust with consumers and other stakeholders for solving social issues related to food. Going forward, we will continue to enhance co-creation with our stakeholders toward the pursuit of new value, explain the processes and results in good faith, and strive to achieve highly transparent business operations and sustainable enhancement of corporate value.

Sunao Maeda

Sunao Maeda
Director, Senior Executive Officer
Chief Financial Officer (CFO)
Head of Finance and Accounting Headquarters
Human Resources & Administration Headquarters
Legal/ Information Disclosure Representative
Fuji Oil Co., Ltd.