MAX has identified five materiality issues that are important to stakeholders while also having a significant impact on the management of the Company.
Materiality(Priority Issues)
Identified materiality (priority issues)
| Materiality | Focus themes | Company goals | Indicators | Results | Targets | Related SDGs | |
| Fiscal 2023 |
Fiscal 2024 |
||||||
| Realize a company that allows people to participate | ■Human resources development ■Diversity ■Respect for human rights ■Work-life balance ■Occupational safety and health |
■Continuously producing human resources as described in "our ideal personnel" ■Ensuring diversity, including active participation of women ■By respecting people, the development of people willresult in growth for the company ■Maintaining balance between work and life ■Supporting the development of mental and physical health that will allow our employees to be active over the long term |
Engagement survey | ○ | ○ | Above-average scores | |
| Consolidated ratio of women inmanagement positions | 7.6% | 8.5% | 10% by 2030 | ||||
| Non-consolidated ratio of femalerecruitment for new graduates | 26.5% | 30.8% | 20% | ||||
| Number of major human rights incidents | 0 | 0 | 0 | ||||
| Contribute to a sustainable global environment | ■Environmental management and compliance ■Development of environmentally friendlyproducts ■Response to climate change ■Resource recycling and waste |
■Harmony between our business and the environment ■Promoting the development of environmentally friendly products ■Reduction in greenhouse gas (CO2) emissions ■Waste reduction based on the 3Rs |
Scopes 1 and 2 (Unit: tons) | 15,483 | 15,106 | 50% reduction by 2030 vs.FY2018 | |
| Scope 3 Category 11 (Unit:1,000 tons) | 2,287 | 2,381 | 30% reduction by 2030 vs.FY2018 | ||||
| Recycling rate | 92.8% | 95.8% | - | ||||
| Drive innovation to realize "Making work life easier and more enjoyable" | ■Innovation ■Digital transformation(DX) |
■Creation of environment and culture that promotes challenges, and continuous challenges to innovate and develop new markets ■Supply of products and services and organization creation to realize DX vision |
R&D ratio | 5.0% | 4.8% | - | |
| R&D expenses (Unit: billions of yen) | 4.34 | 4.36 | - | ||||
| Ensure responsible supply | ■Quality and safety ■Supply chain management ■Disaster prevention and recovery |
■Ensuring high quality in products and operations ■Promotion of responsible procurement ■Rapid recovery from large-scale natural disasters, etc. |
Number of major product incidents | 0 | 0 | 0 | |
| Maintain and strengthen governance | ■Corporate governance ■Compliance and risk management ■Information security |
■Taking initiatives to enhance corporate governance ■Internal promotion of compliance and implementation of risk management ■Protection of information assets |
Continuous effectiveness evaluation of Board of Directors | Implemented | Implemented | Ongoing | |
| Number of serious compliance violations | 0 | 0 | 0 | ||||
Materiality (priority issues) identification process
In identifying materiality, we have referred to international frameworks such as the SDGs, the United Nations Global Compact, ISO 26000, and the GRI Standards, as well as wide-ranging stakeholder perspectives and the perspective of impact on the Company.
In addition, we conducted questionnaires for officers and employees and held multiple active discussions, both internally and externally, such as exchanging opinions with outside directors and outside experts, and then identified materiality by receiving approval from the Board of Directors.
We established the Sustainability Subcommittee, primarily consisting of executive officers, which referenced and analyzed international guidelines such as ISO 26000, the GRI Standards, and the SDGs, to select social issues.

From among the social issues selected in Step 1, highly important issues were determined from the two perspectives of "importance to stakeholders (society)" and "importance to the MAX Group."
We examined measures for the issues determined in Step 2, while also considering their relevance to the Medium-Term Management Plan. At the same time, to confirm the appropriateness of the evaluation, we requested the opinion of outside experts and conducted a review of the issues.
On the basis of the deliberation and examination by the Board of Directors, MAX identified the materiality (priority issues) that it should engage with through its business. We will continuously review these going forward, based on the status of the initiatives and the business environment.
