Materiality Issues

Initiatives aligned with materiality

アンカーリンク

Revisions to Materiality KPIs

Target Years for Materiality KPIs

Previously, Toyota Tsusho’s Mid-Term Business Plan operated under a rolling method in which target values three years ahead were updated annually. However, starting with the Mid-Term Business Plan ending in the fiscal year ending March 2028, we have transitioned to a approach that fixes target values for a three-year period. Accordingly, the Materiality KPIs set in conjunction with the Mid-Term Business Plan are also, in principle, fixed to three-year target values.

In December 2025, the Sustainability Committee concluded that the Materiality KPIs needed to be reviewed in response to recent changes in the business environment, resulting in the following revisions.

Key Changes to KPIs

Contribute to the transition to a decarbonized society by reducing CO2 emissions from automobiles and factories/plants through the use of clean energy and innovative technologies

[Addition]

  • Renewable Energy Handling Volume

    Reason for Addition:
    Set as an indicator to reflect the total volume handled, anticipating a transition from a business model of "generating and selling electricity" to one of "maximizing, managing, and operating the value of generated energy."

  • Scope 3 / Avoided Emissions

    Reason for Revision / Addition:
    Evolved from the previous metric of "revenues (sales) of products and services that contribute to energy saving and CO2 emission reductions" in order to more appropriately track and evaluate actual contributions to reducing environmental impact.

Grow with developing countries, including those in Africa, and endeavor to solve social issues through business operations

[Addition]

  • Renewable Energy Handling Volume

    Reason for Addition:
    Set as an indicator to reflect the total volume handled, anticipating a transition from a business model of "generating and selling electricity" to one of "maximizing, managing, and operating the value of generated energy."

Respect human rights, and actively develop people who will contribute to society by nurturing them and giving them opportunities to apply their skills

[Addition]

  • Positive response rate in the engagement survey
  • Percentage of women in management positions
  • Reason for Addition:
    Newly established quantitative KPIs to further promote human capital management.

TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.

Strive for the elimination of traffic casualties and contribute to the creation of a safe and comfortable mobility society

3 GOOD HEALTH AND WELL-BEING
9 INDUSTRY, INNOVATION, INFRASTRUCTURE
11 SUSTAINABLE CITIES AND COMMUNITIES

The automotive industry has entered a once-in-a-century period of profound transformation. The birth and evolution of advanced technologies, such as autonomous driving, artificial intelligence (AI), and the Internet of Things (IoT), are poised to greatly expand the potential of mobility. Toyota Tsusho sees these changes as business opportunities and will aim to reduce the number of road accidents and achieve zero traffic casualties to contribute to the development of a safe and comfortable mobility society by utilizing material innovation and autonomous driving and advanced safe driving support technologies and engaging in such initiatives as improving the traffic infrastructure.

KPI

Quantitative KPIs

Revenue from products and services that promote zero traffic casualties

Contents: Reduction of accidents through vehicle maintenance status kaizen (continuous improvement), supply of collision prevention warning devices, onboard cameras, and electronic components for autonomous driving, and other initiatives

Result for the fiscal year
ended March 31, 2026
356.0 billion yen
Target for the fiscal year
ending March 31, 2027
461.0 billion yen
Target for the fiscal year
ending March 31, 2028
515.0 billion yen

Roadmap to Achieving the Target

  • Since the initial goal has already been achieved, it has been reset (main factors: expansion of semiconductor-related sales, expansion of automotive after-sales service)
Qualitative KPIs
Promotion of measures for the elimination of traffic casualties
  • Operations are fully underway with mobility infrastructure business after demonstration trials with local governments and automobile OEMs; aiming for early social implementation
  • Operated driving training centers in India and Thailand. Provided training for the development of automotive mechanics through collaboration with academies and the United Nations in Africa
  • Started sales of the first telematics-based auto insurance in the India market. By scoring driving behavior and offering up to a 20% discount to excellent policyholders, we contribute to reducing accidents
Expansion of safe and comfortable mobility services
 
  • Investment and collaboration with companies developing drones and sensing devices with the aim of inspecting and measuring infrastructure facilities and entering the crisis management field
  • Conduct joint demonstrations with logistics operators and truck OEMs toward practical implementation of automated driving
TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.

Contribute to the transition to a decarbonized society by reducing CO2 emissions from automobiles and factories/plants through the use of clean energy and innovative technologies

7 AFFORDABLE AND CLEAN ENERGY
9 INDUSTRY, INNOVATION, INFRASTRUCTURE
13 CLIMATE ACTION

Climate change is a major issue that affects all life on Earth. To tackle this issue, Toyota Tsusho is actively increasing sales of next-generation eco-cars (HEVs*1, PHEVs*1, BEVs*1, FCEVs*1, etc.), developing infrastructure such as hydrogen stations, reducing vehicle weight by using alternative materials, and securing lithium resources that support increased production of the automotive batteries essential for eco-cars. Our initiatives include reducing automobile CO2 emissions and CO2 emissions throughout product life cycles, including in the logistics business, and eliminating CO2 emissions from factories/plants. Further, we will contribute to the realization of a decarbonized society with renewable energy, leveraging the largest wind power generation company in Japan, Eurus Energy Holdings Corporation, and one of the largest solar power generation companies in Japan, Terras Energy Corporation.

KPI

Quantitative KPIs

Renewable energy*2 business

Result for the fiscal year
ended March 31, 2026
100%
Target for the fiscal year
ending March 31, 2027
100%
Target for the fiscal year
ending March 31, 2028
100%
  • We have already fully exited the fossil fuel power generation business as of the fiscal year ending March 2026. This enables us to achieve our goal.

Renewable Energy Businesses Generation Capacity

 
Total electric power generation capacity (including under construction)
Toyota Tsusho’s total electric power generation capacity (including under construction)
Result for the fiscal year
ended March 31, 2026
6.3GW
4.1GW
Target for the fiscal year
ending March 31, 2027
7.2GW
4.5GW
Target for the fiscal year
ending March 31, 2028
8.0GW
5.0GW

Roadmap to Achieving the Target

  • Since the initial targets are expected to be achieved ahead of schedule, we will reset the targets. Based on the premise of coexistence with nature and local communities, and the optimization of capital efficiency, we will promote securing power to expand handling volumes.
 
Renewable energy handling volume
Result for the fiscal year
ended March 31, 2026
8.5billion kWh
Target for the fiscal year
ending March 31, 2027
9.5billion kWh
Target for the fiscal year
ending March 31, 2028
10billion kWh

Roadmap to Achieving the Target

  • By enhancing the supply chain, we aim to expand the “handled power volume” in line with customer needs.

Lithium production volume

Result for the fiscal year
ended March 31, 2026
32,000 t
Target for the fiscal year
ending March 31, 2027
33,000 t
Target for the fiscal year
ending March 31, 2028
41,000 t

Roadmap to Achieving the Target

  • Increase in production due to improved operating rate

Toyota Tsusho Group’s global market share of electrified vehicles*3

Result for
CY2025
16%
Target for
CY2026
17%
Target for
CY2028
34%

Roadmap to Achieving the Target

  • Focusing on expanding sales of electric vehicles further in the assigned region

Toyota Tsusho’s GHG emissions : Carbon neutrality by 2050

 
Scope 1, 2
Scope 3
2019 Performance Record
(Base Year)
800thousand t-CO2
150million t-CO2
Result for the fiscal year
ended March 31, 2026
753thousand t-CO2
113million t-CO2
Target for
CY2030
50% reduction
27.5% reduction
Target for
CY2050
Net Zero
Net Zero
 
Avoided Emissions
Result for
CY2025
60million t
Target for
CY2030
80million t
Target for
CY2050
150million t
  1. *1HEVs (hybrid electric vehicles), PHEVs (plug-in hybrid electric vehicles), BEVs (battery electric vehicles), FCEVs (fuel-cell electric vehicles)
  2. *2Renewable energy includes wind power (including offshore wind power), solar power, geothermal power, hydroelectric power, and wood biomass power
  3. *3Electrified vehicles: HEVs, PHEVs, BEVs, FCEVs,
TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.

Contribute to the development of a recycling-based society by transforming waste into resources for manufacturing

11 SUSTAINABLE CITIES AND COMMUNITIES
12 RESPONSIBLE CONSUMPTION AND PRODUCTION
14 LIFE BELOW WATER

Natural resources are not limitless. We must reduce our impact on the environment by efficiently using and reusing these resources. As a trading company involved in manufacturing, Toyota Tsusho considers it a vital mission to consider the environment and secure and stably provide resources.

To effectively use these limited resources, we will turn waste into resources. We will develop recycling businesses including recovery and processing of recyclable resources from scrap generated from end-of-life vehicles (ELVs), in the market, and at factories/plants, secure resources through urban mining, reuse used vehicles and parts, and recycle plastics, thereby contributing to a recycling-based society.

KPI

Quantitative KPIs

Volumes handled by the resource recycling business in the metals sector

Contens: Iron and non-ferrous metal recycling business

Result for the fiscal year
ended March 31, 2026
11.2million t
Target for the fiscal year
ending March 31, 2027
12.2million t
Target for the fiscal year
ending March 31, 2028
14.3million t

Roadmap to Achieving the Target

  • Growth in scrap collection, processing, and recycling businesses driven by increased demand for recycled resources
    (Reset since the initial goal has been achieved (main factors: fully acquired 2025 Radius Recycling, Inc. as a wholly owned subsidiary))

Plastic recycling volume

 
PLANIC Co., Ltd.*
Toyotsu PET Recycling
Systems Co., Ltd.
Result for the fiscal year
ended March 31, 2026
Equivalent to 310,000 vehicles*
Equivalent to 1.8 billion bottles
Target for the fiscal year
ending March 31, 2027
Equivalent to 420,000 vehicles
Equivalent to 1.8 billion bottles
Target for the fiscal year
ending March 31, 2028
Equivalent to 740,000 vehicles
Equivalent to 2.0 billion bottles

Roadmap to Achieving the Target

  • Planic Co., Ltd.: Expanding the adoption of recycled materials for automotive parts
  1. *Converted as raw material for vehicle underbody covers
Qualitative KPIs
Promotion of measures for the development of a recycling-based society
  • Full subsidiary acquisition of Radius Recycling, Inc., a top-class recycling company in North America
  • Car to Car recycling is achieved by Planic Corporation’s advanced sorting technology, thus receiving the “Minister of the Environment Award for Climate Change Action” for FY2025
  • Won the “Chairman’s Award of the Japan Association of Corporate Executives” at the 34th Global Environment Awards for achievements in the waste fishing net recycling business
TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.

Grow with developing countries, including those in Africa, and endeavor to solve social issues through business operations

1 NO POVERTY
3 GOOD HEALTH AND WELL-BEING
4 QUALITY EDUCATION
7 AFFORDABLE AND CLEAN ENERGY
8 DECENT WORK AND ECONOMIC GROWTH
9 INDUSTRY, INNOVATION AND INFRASTRUCTURE

Toyota Tsusho undertakes local infrastructure development, industrial development, job creation, and other measures to solve social issues in developing countries in Africa and other regions through its automotive business and other business activities.

In Kenya, for example, we have been working as a strategic business partner of the country to support the realization of its national vision. Using this experience as a pilot model, we will promote the autonomy of the people who live there by developing basic infrastructure to improve living environments and providing opportunities for occupational training, while achieving the growth of Toyota Tsusho.

KPI

Quantitative KPIs

【Mobility】Number of unit sold of electrified vehicle in Africa

Result for CY2025
26,000 vehicles
Target for CY2026
27,000 vehicles
Target for CY2028
98,000 vehicles

Roadmap to Achieving the Target

  • Mainly focusing on SUV models, handling is increasing.

【Healthcare】Sales of Medical supplies in Africa

Result for the fiscal year
ended March 31, 2026
390.0 billion yen
Target for the fiscal year
ending March 31, 2027
420.0 billion yen
Target for the fiscal year
ending March 31, 2028
460.0 billion yen

Roadmap to Achieving the Target

  • Sales increased due to wholesale business in West Africa and expansion of the retail business in East Africa (full acquisition of Goodlife as a wholly owned subsidiary). Since it is expected to meet the targets for the fiscal year ending March 2027, the target figures have been reset.

【Infrastructure】Renewable energy business in Africa

 
Total power generation capacity (including under construction)
Toyota Tsusho’s total electric power generation capacity (including under construction)
Handling volume
Result for the fiscal year
ended March 31, 2026
1,013MW
414MW
1.4billion kWh
Target for the fiscal year
year ending March 31, 2027
2,231MW
934MW
1.5billion kWh
Target for the fiscal year
year ending March 31, 2028
2,381MW
999MW
2billion kWh

Roadmap to Achieving the Target

  • It is expected that the targets will be achieved in the fiscal year ending March 2027, so the target values will be reset (main factor: Egypt wind power project). We aim to further grow in the region by continuing to expand renewable energy business in Africa, including entering the wind power generation business in Tunisia.

【Job Creation】Number of employees in Africa

Result for the fiscal year
ended March 31, 2026
21,400 people

Analysis of changes

  • Along with the acquisition of an agency and other developments, the number of employees has increased. Going forward, we will work toward increasing the number of local employees in order to continue contributing to Africa’s sustainable economic growth.
Qualitative KPIs
Promoting businesses that support sustainable growth in developing countries including countries in Africa
  • Contributed to the development of Ghana’s automotive industry by acquiring the Toyota and Hino dealership business
  • Accelerated access to high-quality pharmaceuticals at affordable prices through Goodlife’s full subsidiary acquisition
  • Angola-Namibe Port development project was completed, contributing to Africa’s industrialization through infrastructure development support
  • In India, a project is underway to build a second Japanese-style general hospital and expand the first hospital’s inpatient beds to improve healthcare infrastructure
  • Established a joint venture with Unicharm Co., Ltd in Kenya with the aim to contribute to women’s social advancement and the resolution of social issues
TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.

Begin everything we do with ensuring safety and compliance, and continue to be an organization trusted by society

3 GOOD HEALTH AND WELL-BEING
16 PEACE, JUSTICE AND STRONG INSTITUTIONS

All corporate activities are supported by social trust and sustained by social confidence. Toyota Tsusho does its utmost to ensure safety at related companies and the safety of all workers. We are constantly engaged in activities that earn society’s trust and confidence, such as conducting safety education activities at plants and offices using our Practical Safety Workshop and ensuring high levels of quality that guarantee safety and (COCE) security.

In our day-to-day operations, we define specific codes of conduct for all sites and offices, both in Japan and overseas, and strictly comply with laws and regulations such as those concerned with preventing corruption or anticompetitive behavior. We are improving our management transparency and enhancing our corporate governance.

KPI

Quantitative KPIs

Lost work time incident rate*1, *2: Seeking zero accidents

Result for the fiscal year ended March 31, 2026
0.38
Target for the fiscal year ended March 31, 2027
Zero
Target for the fiscal year ended March 31, 2028
Zero

Analysis of changes and actions taken

  • Compared with the fiscal year ending March 2025, the total number of disasters has decreased, and in particular, the STOP6 disasters*3, which are key (priority) disasters, have been halved.
    We will continue to globally roll out the “18 Golden Rules”*6 to prevent the disasters (Stop6 disasters*3) that could lead to major disasters, including the “Yarikiri Activities”*4, “Foreman Education,” and “Supportive Activities”*5.
  1. *1Number of injured and deceased workers due to industrial accidents above suspension ÷ total actual working hours × 1,000,000
  2. *2Scope: Toyota Tsusho standalone and major subsidiaries in Japan and overseas
  3. *3Six types of disasters that have a high likelihood of leading to a major disaster if mishandled: “caught-in/between” and “entanglement,” “contact with heavy objects,” “contact with vehicles,” “falls,” “electrocution,” and “contact with high-heat materials.”
  4. *4Activities to eliminate recurrent accidents by identifying disaster themes (high-risk accidents, e.g., prevention of caught-in-between accidents, entrapment accidents, etc.) and implementing safety measures for them on a global basis
  5. *5Establishment of a support system at the head office for business units that require intensive support
  6. *6Ironclad rules to prevent (STOP6) accidents (e.g., installing fences around the machinery that possibly cause accidents, a separation of path for pedestrian and vehicles)
Qualitative KPIs
Establishing a Framework for Occupational Safety
  • Strengthening the quality of safety assurance and further improving systems
Results
  • Strengthening risk assessment activities to prevent workplace accidents
  • Company-wide implementation of an office safety experience classroom incorporating e-learning and VR to learn about office risks
  • Construction safety witnessing and factory patrols conducted by management teams practicing on-site with actual conditions
Thorough compliance
  • Promoting global compliance program
Results
  • Conduct annual COCE pledge acquisition for officers and employees of the standalone company and its consolidated subsidiaries, and promote awareness-raising and educational activities.
  • Hold COCE and compliance events at each domestic and overseas region, deliver messages from management, and conduct various trainings, seminars, and others.
  • Conduct compliance reviews (formerly known as the Comprehensive Safety and Compliance Check) at the standalone company and consolidated subsidiaries in Japan and abroad.
Reinforcement of internal control
  • Strengthening of the functions of the Board of Directors meeting
Results
  • Increase some of the monetary thresholds submitted to the Board of Directors by 2.5 times, enabling the Board to focus its deliberations on more important matters.
Reinforcement of measures for information security
  • Strengthening the emergency response capabilities of the entire corporate group to deal flexibly with increasingly severe cyber attacks
Results
  • The formulation of the information security standard “Shield-4” as a new measures policy and its dissemination in view of recent cybersecurity attacks and the status of their damage.
PICK UP
Establishing a Framework for Occupational Safety

Based on the beliefs that safety and compliance are the cornerstones for all work and that safety management is a matter of human resources development, Toyota Tsusho conducts safety and health education not just for Toyota Tsusho Group employees but, upon request, also for the employees of suppliers.

We conduct rank-based safety and health training for new employees, mid-level employees, managers, and executives and are expanding the scope of safety and health education by conducting training for persons involved in operations at suppliers.

To heighten employee sensitivity to danger by having them experience hazardous work, in 2009 we established a Practical Safety Workshop at Toyota Steel Center Co., Ltd. The workshop offers simulations of 60 different types of hazards, including being squeezed between objects and dangers involving heavy items. Educational materials on predicting six types of hazards have also been prepared. Workshop attendance is also open to the personnel of suppliers who take part in Toyota Tsusho’s Safety and Health Cooperation Council. The workshop serves to raise awareness regarding safety and health. In the fiscal year ended March 31, 2025, a total of 755 persons, including 131 participants from 10 suppliers, took part in these workshops, and the cumulative number of participants since their establishment, including business partners, reached 11,871.

Taking into consideration that since Toyota Tsusho is a trading company and much of its work takes place in offices, in the fiscal year ended March 31, 2017, we began conducting Office Safety Workshops and taking measures to raise awareness of safety regarding office work. In the fiscal year ended March 31, 2025, approximately 100 persons participated in the program, and to date more than 1,000 participants from the Toyota Tsusho Group have attended.

TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.

Respect human rights, and actively develop people who will contribute to society by nurturing them and giving them opportunities to apply their skills

4 QUALITY EDUCATION
5 GENDER EQUALITY
8 DECENT WORK AND ECONOMIC GROWTH
10 REDUCED INEQUALITIES

Toyota Tsusho promotes Diversity, Equity & Inclusion (DE&I) as part of its management strategy.
We aim to create work environments that leverage the strengths of diverse personnel and are undertaking reforms to implement more flexible and productive ways of working.

Also, we are working to develop human resources who can create business from a global perspective and who can achieve success in the global market, and are providing occupational training opportunities to local communities and actively developing human resources within and outside the company who are valuable to and contribute to society. Starting with our company, we are taking measures to eliminate child labor and forced labor from our entire supply chain, thereby improving the labor environment from various perspectives as a company that values and protects people.

KPI

Quantitative KPIs

Positive response rate in the engagement surveyScope: Toyota Tsusho (non-consolidated)

 
Employee Engagement
An environment that leverages employees
Result for the fiscal year
ended March 31, 2026
72%
70%
Target for the fiscal year
ended March 31, 2027
Maintain and expand
Maintain and expand
Target for the fiscal year
ended March 31, 2028
Maintain and expand
Maintain and expand

Roadmap to Achieving the Target

  • Reflection on indicators used to determine executive compensation
  • Monthly discussions in all-company meeting bodies attended by the president and executives
  • Fostering a culture in which employees mutually strengthen engagement through the public release of results both inside and outside the company
  • Holding a “Town Hall Meeting,” a forum to deepen understanding and alignment with management’s direction
  • Holding “The Practice Dojo for Organizational Building” as a learning community to enhance employees’ ability to self-innovate in the workplace
  • Promoting health management so that employees can fully realize their abilities with safety, security, and good health (100%)

Percentage of women in management positionsScope: Toyota Tsusho (non-consolidated)

Result for the fiscal year ended March 31, 2026
9.5%
Target for the fiscal year ending March 2031
More than 20%

Roadmap to Achieving the Target

  • To promote women’s empowerment, we will work from three perspectives: “foundation,” “entry,” and “growth.”
    Foundation: Create an environment in which everyone can continue their career, without childcare, caregiving, and other life-event burdens being concentrated on a specific gender.
    Entry: Secure diverse talent to take charge of management of the Group in the future.
    Growth: Provide planned training and improve the environment so that women can continue to thrive in management positions.
Qualitative KPIs
Human capital development
  • Development of people with high aspirations who take ownership of management and engage in co-creation
Results
  • We hold a selective training program (GALP) for employees of group companies worldwide to develop globally oriented management talent
  • In the Toyota Tsusho Group’s Japan-based entities, we hold “a Toyotsu-style executive development program” (CEP) for Toyota Tsusho employees and employees of domestic group companies, as well as training for next-generation executives/leaders (OSP) for domestic group companies
Right people in the right places and right places for the right people
  • Strengthening of management foundation through proactive efforts to put the right people in the right places and find the right places for the right people
Results
  • Identify successor candidates for key management positions in Japan and overseas from across the Group’s global talent pool
  • Formulate individual development plans for all successor candidates and discuss them in global meetings, including management
Promotion of DE&I
 
  • Active participation by diverse people
  • Review of work styles and support of work–life balance
  • Fostering a corporate culture that leverages diversity and changing individual awareness
Results
  • Implement remote-work systems that encourage autonomous work styles, provide babysitting support for employees in dual-income households, and create opportunities for cross-organizational and cross-hierarchical interaction to revitalize workplace communication and enhance employee fulfillment (Nomad Day, Nomad Night).
  • Promote initiatives to support women’s empowerment, such as individual development plans and mentoring programs, that help employees build their careers according to their individual characteristics.
  • To cultivate a culture that respects others and leverages diversity, operate a childcare leave system based on the concept of “Iku-shu*.” Based on this approach, particularly encourage male employees to take childcare leave, and promote the development of an organization in which talent with diverse experiences can work and thrive while respecting one another.
  • Selected as “Next Nadeshiko,” a company especially noted for initiatives in working and raising children together, regardless of gender.
Well-being management
  • Maximizing organizational vitality through the maintenance and promotion of the physical and mental health of each employee and the creation of a positive workplace environment
Results
  • Certified as a Health & Productivity Management Outstanding Organization (White 500)
  • Improved health literacy enabling employees to independently maintain and enhance their health; the rate of productivity loss due to presenteeism has continued to improved.
  • With a focus on prevention measures for mental health, including medical professional interviews and self-care and line-care training; work engagement indicating vigor for work is trending better.
Respect for human rights
  • Understanding human rights issues in the countries and regions where we do business and taking appropriate measures to solve them
Results
  • Analyze the supply chain risks of our company and consolidated subsidiaries on the basis of country/region and the products handled, conduct surveys and on-site inspections of 251 Tier 1 suppliers with high risk, and implement risk-reduction activities by improving the issues that have been identified.
Social contribution activities
  • Participating in social contribution programs for community-based activities and growth
Results
  • Open a matching site for volunteer activities, and in addition to company-planned initiatives, provide employees with opportunities to participate in activities organized by external organizations. Expand this to major affiliated companies as well, with the aim of strengthening social contribution awareness throughout the Toyota Tsusho Group.
  • Donate a total of approximately 50,000 maternal and child handbooks to Angola and Mozambique (cumulative total of approximately 860,000).
  1. Note: For quantitative information on human capital, please see the ESG data (Social).
  • *The idea that child-rearing can be an opportunity for growth, both in terms of new insights (values and sense of purpose) and the acquisition of skills (empathy and active listening)
TOYOTA TSUSHO CORPORATION Sustainability Management Group, DFF Inc.