Tosei Corporation (Head office: Minato-ku, Tokyo; President and CEO: Seiichiro Yamaguchi; Securities code: 8923, "the Company" hereafter) is pleased to announce that it has formulated the sustainability linked loan framework and acquired second opinion from Rating and Investment Information, Inc. (Head office: Chiyoda-ku, Tokyo; President and CEO: Hiroshi Yamazaki, "R&I" hereafter) today.

In the basic policies of its medium-term management plan "Further Evolution 2026," Tosei Group is committed to "expanding the provision of solution to environmental/social issues and promoting sustainability management" and "strengthening funding capabilities for sustainable growth." As part of these efforts, we have formulated the sustainability linked loan framework and set KPIs for GHG emissions (Scope 1 and 2), which are important indicators for climate change. We will contribute to the realization of a sustainable society by working with financial institutions to achieve these KPIs through financing based on this framework.

This framework was formulated based on "Sustainability Linked Loan Principles (2023)" established by Loan Market Association, which is an international financial industry association, etc., and "Green Loan and Sustainability Linked Loan Guidelines (2024)" established by the Ministry of the Environment.

This framework has acquired second opinion from R&I that it conforms to "Sustainability Linked Loan Principles (2023)" and "Expected Elements of Sustainability Linked Loans" of "Green Loan and Sustainability Linked Loan Guidelines (2024)."
Please refer to the link below for the second opinion from R&I.