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System (SICS )RR-FC

| 2023-12

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 SASB
2022 8 (ISSB) SASB
ISSB SASB
SASB

S1 ( S1)
SASB
S1
SASB

2023 6 ISSB SASB S2

2023 12 (ISSB) SASB

2023-12 2025 1 1

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 2

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SASB ...................................................................................................................................................................................4
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SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 3

INTRODUCTION

SASB
SASB 77 ( SASB )
(SICS )

SASB :

1.

2. -

3.

4. -

5. - 3

SASB ISSB ISSB

ISSB SASB SASB

SASB

SASB SASB

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 4

SASB

SICS
SASB SICS

SASB

I
( )

: (TR-AP)
(CG-HP)

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 5

1

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 6

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 7
rr - fc - 130 a . 1 (1) (2) (3)
1 (1) (GJ)

1.1 ( )

1.2

1.3 (HHV) (GCV)

(IPCC)

2 (2)

2.1

3 (3)

3.1

3.2

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 8

 3.3
(PPA) (RECs)
(go) RECs go
RECs

3.3.1 RECs go ( )

3.3.2 RECs go

3.3.3

3.4 (
) -e
1.0 (2017) -e

4 hhv ( )
(kWh) GJ ( )

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 9

rr - fc - 320 a . 1 (1) (a) (b)
(TRIR) (2)
(1) (TRIR)

1.1.1

1.1.2

(2)

:( 200,000) /

3.1 200,000 100 50 40

4.1

4.2

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 10

 4.3

4.4

4.5

5 :

5.1

5.2
( )

rr - fc - 320 a
1
( ) ( )

( ) ( )

(PPE)

(BLL)

5.1

5.2
( )

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 11

6

7 BLL :

7.1 ( OSHA (ACGIH))

BLL

7.2

7.3

7.4

( )
BLL

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 12

rr - fc - 410 a . 1
1

1.1
: / (Wh/kg)

2.1 SAE j240 - SAE j2185 -

3 :
:

3.1

rr - fc - 410 a (1) (2)

1 (1) (2)

1.1

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 13

 1.2

1.3 (LHV)

:IEC 62282-3-200 - SAE J2615 -

2.2

3 :
: (DMFC) (PEM) (AFC)
(PAFC) (MCFC) (SOFC)

3.1

4 ( )

rr - fc - 410 a
1

1.1

2.1 SAE j240 - SAE j2185 -

3 :
:

3.1

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 14

rr - fc - 410
1

1.1 20%

IEC 62282-3-200 - SAE J2615 -

3 :
: (DMFC) (PEM) (AFC)
(PAFC) (MCFC) (SOFC)

3.1

rr - fc - 410
1

1.1 20%

2.1 SAE j240 - SAE j2185 -

3 :
:

3.1

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 15

rr - fc - 410
1 :

1.1
ISO 14021 - (II )

1.2
ISO 14021

2 ( )

3.1

3.2 (60%) ( )
( )

3.3
( )

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 16

 3.4 :(a)
;(b)
( )

rr - fc - 410 b.2 (1) (2)

(1) ( )
:

1.1
;

1.2
;

1.3

2 (2) (
) :

2.1 ;

2.2 ;

2.3 ;

2.4

2.5 ;

2.6 ( )
( );

2.7 ;

2.8 ;

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 17

 2.9.1

3
e- steward (R2) ( )

3.1

rr - fc - 410 b.3
1 :

1.1

1.1.1 ( )

1.2

1.3 :

1.4

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 18

rr - fc - 440 a . 1

1.1 ;

1.2 :

1.2.1 ;

1.2.2 ( );

1.2.3 (
)

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 19

3.1

SUSTAINABILITY ACCOUNTING STANDARD | FUEL CELLS & INDUSTRIAL BATTERIES | 20

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