P.60 Environment and SDGs (3)

Environment and SDGs Business Foundation

Response to Climate Change: Emission Reduction Roadmap, Risks, and

Opportunities

TBS Group Environmental Policy https://www.tbsholdings.co.jp/sustainability/pdf/environmental_policy.pdf

Strengthening Climate Change Measures

We have identified “delivering wonderful ‘moments’ to all the lives on earth” as its environmental materiality and have been engaged in initiatives addressing climate change. To further advance these initiatives, in April 2025, we established the “TBS Group Environmental Policy,” declaring that we will promote environmental conservation and reduce environmental impact through our business activities, as well as complying with do- mestic and international laws, and contribute to the realization of a sustainable society.

Emission Reduction Targets and Progress

—Obtained third-party verification for Scopes 1 and 2 data in FY2025 In 2024, we announced in the TBS Group Medium-Term Business Plan 2026 that the TBS Group aims to achieve carbon neutrality by 2050, including its supply chain. We also developed a roadmap to achieve carbon neutrality, targeting zero Scope 2 emissions in FY2026 and zero Scope 1+2 emissions in FY2030. Furthermore, as social interest in the comprehensiveness and accuracy of disclosed data grows, we have obtained third-party verification from KPMG AZSA Sustainability Co., Ltd. for Scopes 1 and 2 data since FY2025.

TCFD (Task Force on Climate-Related Financial Disclosures) Compliance

We expressed support for the TCFD recommendations in November 2021 and published its first TCFD report in August 2022. Since then, we have continued to identify and organize risks and opportunities related to climate change and have been committed to continuous information disclosure. TBS Group Scope 1+2+3 Emissions and Reduction Roadmap Emissions Target （t-co2) 8,384 Zero SCOPE 2 12,649 emissions * SCOPE 1 emissions include reductions achieved through the purchase of green certificates (please see the “ESG Data Book” for verified figures). 6,642 SCOPE 2 5,845 Zero SCOPE 1 12,675 emissions SCOPE 1 6,249 463,033 SCOPE 3 431,668 243,140* Achieve carbon neutrality 2023 2024 2025* 2026 2030 2050 (FY) * FY2023 covers TBS HOLDINGS, INC. and six core companies (TBS TELEVISION, INC., TBS RADIO, INC., BS-TBS, INC., TBS SPARKLE, INC., TBS GLOWDIA, INC., TBS ACT, INC.) Risks and Opportunities of Climate Change What 1.5°C scenario 4°C scenario Classification Item will be Negative impact Positive impact Negative impact Positive impact affected Introduction of advertising regulations by entities such as the government and ― ― industry associations depending on the advertisers’ CO2 emissions Revenue (decrease in ad placements) ― ― Transition risks Diminished corporate reputation due to inadequate environmental initiatives Revenue ― ― (decrease in ad placements) Introduction and strengthening of carbon-free regulations Costs ― ― Acquisition of more environmental accreditations Costs Contraction of the advertising market in conjunction with weather-related disasters Revenue ― ― Physical risks Reduced commercial placements due to an inadequate BCP Revenue ― ― Damage to assets and equipment due to weather-related disasters Costs ― ― Greater need for environmental awareness campaigns (increase in ad placements) Revenue Greater need for environmental awareness campaigns (increase in media revenue) Revenue ― ― Increased need for information in relation to weather and disaster preparedness Revenue ― ― Greater requirements to increase the resilience of our reporting capabilities Revenue Opportunities ― ― Advances in energy-saving technology Costs ― ― Greater government subsidies for environmental efforts Costs ― ― Reduced renewable energy procurement costs Costs Advances in technologies to reuse materials and equipment Costs Impact: The arrows indicate a financial impact of less than ¥100 million, or a financial impact of between ― ― ¥100 million and ¥1 billion. For risks and opportunities where the impact is difficult to estimate, the impact Less than Less than Less than Less than Less than Less than Less than Less than of the item is limited to a qualitative assessment and represented by “—”. ¥1 billion ¥100 illion ¥100 illion ¥1 billion ¥1 billion¥100 million ¥100 illion ¥1 billion 60

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