Basic Environmental Policy

Based on our mission, “Payment to the People, Power to the People,” the BASE Group is committed to fulfilling its responsibilities and role as a platform provider of open payment and financial services for society. Aiming for the realization of a sustainable society, we hereby declare the following basic policy and our commitment to reducing our various environmental impacts through our business activities.

1. The BASE Group positions the reduction of environmental impact as one of our key management priorities, and we contribute to the realization of a sustainable society through continuous improvement.

2. The BASE Group believes that addressing climate change is extremely important for the sustainable development of society and economic activity, and we are committed to reducing greenhouse gas emissions.

3. The BASE Group places importance on coexisting with nature and undertakes initiatives to minimize our impact on biodiversity.

4. We comply with environmental laws, regulations, and internal company rules, and take voluntary and proactive action with due consideration for international guidelines and societal expectations.

5. The BASE Group communicates this policy to all Group employees and conducts education and awareness activities to help each employee understand the importance of environmental issues and to enable environmentally conscious behavior and product development.

Established in May 2025

Climate Change and Energy

Information Disclosure Based on TCFD Recommendations

The BASE Group recognizes climate change as one of the key issues affecting our business and has been actively addressing it across the Group as one of our material issues. In March 2023, we declared our support for the Task Force on Climate-related Financial Disclosures (TCFD). We disclose climate-related information in line with the TCFD-recommended disclosure items: “Governance,” “Risk Management,” “Strategy,” and “Metrics and Targets.”

Governance
In March 2022, we established a Sustainability Committee to discuss, coordinate, and monitor significant sustainability-related matters, including our basic policy, materiality, and related initiatives. The committee also reviews and considers important issues to be presented to the management meeting.

Matters that have passed through the Sustainability Committee and have been deliberated on and decided upon by the management meeting are regularly reported to the Board of Directors along with their progress.

Response policies and measures decided at the management meeting are led by the Representative Director, Senior Executive Officer, and CEO, who chairs the Sustainability Committee, coordinated by the ESG Promotion Office, and implemented by each department within the company.

Risk Management
The department in charge of sustainability-related matters, with the cooperation of relevant internal departments, identifies and evaluates climate change-related risks and opportunities and reports them, along with recommendations, to the Sustainability Committee, thereby promoting a company-wide response to climate change.

Critical environmental risks related to climate change and social issues, including climate change, discussed at the Sustainability Committee are integrated into company-wide risk management in collaboration with the Risk Management and Compliance Committee.

Strategy
Based on the framework proposed by TCFD, the BASE Group conducted a scenario analysis in light of the characteristics of our business. Based on this analysis, we currently recognize the following risks and opportunities brought about by climate change.

1) Identification of Risks

Climate-related risks

2) Identification of Opportunities

Climate-related opportunities

Metrics and Targets
The BASE Group calculates GHG*1 emissions as an assessment metric related to climate change. The table below shows our GHG emissions for the last two years.

Regarding Scope 1 and Scope 2*2 emissions, since September 2023, we have fully transitioned to renewable energy for all electricity used at the head office. In addition, all office electricity used by want.jp Inc., a consolidated subsidiary, has been switched to renewable energy sources since 2024, as has all office electricity used by Estore Corporation (including its branch offices) since 2025.

As for the electricity use at BASE-managed physical shop spaces (locations provided to BASE merchants to use as pop-up shops) at commercial facilities in Tokyo, we have implemented carbon offsetting by purchasing credits for electricity derived from renewable energy sources (as the downsizing of the physical shop spaces in March 2025 made it difficult to obtain accurate figures, GHG emissions were estimated at the same level as the previous year).

As a result, the BASE Group has maintained net-zero GHG emissions for Scope 1 and Scope 2 since the fiscal year ended December 2023.

As for Scope 3 emissions, since the fiscal year ended December 2024, we have initiated phased disclosure of information for Category 5 (Waste generated in operations), Category 6 (Business travel), Category 7 (Employee commuting), and Category 9 (Downstream transportation and distribution).

GHG emissions for Category 9 (Downstream transportation and distribution) are based on data provided by Yamato Transport Co., Ltd. and represent approximately 40% of the total GHG emissions from downstream transportation and distribution associated with the use of our platform, according to our internal estimates.

Moving forward, we will continue to maintain net-zero Scope 1 and Scope 2 GHG emissions across our Group and, as for the Scope 3 calculations for other categories, we will continue to explore and discuss the feasible calculation ranges based on the characteristics of our business.

Calculating GHG Emissions to Address Climate Change and Other Environmental Issues

GHG emissions

*1 Abbreviation for Greenhouse Gas
*2 Calculated using market-based criteria
*3 Calculated including electricity used by want.jp Inc., a consolidated subsidiary
*4 Calculated including electricity used by consolidated subsidiaries want.jp Inc. and Estore Corporation.

Renewable Energy Use Initiatives

As an internet services provider, electricity consumption is the largest contributor to our impact on climate change.

Since September 2023, the BASE Group has purchased Non-Fossil Certificates to switch all electricity used at our head office to electricity derived from renewable energy sources.

Non-Fossil Certificates certify the environmental value of electricity generated from non-fossil sources, such as renewable energy, by demonstrating that the electricity has been generated without emitting CO2. Purchasing these certificates is one way for companies without their own power generation facilities to use renewable energy and contribute to addressing climate change.

Under the J-Credit Scheme, the Japanese government certifies as “credits” reductions in emissions of CO2 and other greenhouse gases achieved through the introduction of energy-saving equipment and the use of renewable energy, as well as removals of CO2 and other greenhouse gases through appropriate forest management. Credits generated under this scheme can be used for a variety of purposes, including achieving targets under Keidanren’s Carbon Neutrality Action Plan and carbon offsetting.

Environmental Initiatives at the Office

・Confidentiality and Recycling (Mamoru-kun)
We use dedicated recycling boxes, including “Mamoru-kun” provided by Nihon Purple Inc., to dispose of documents in our offices. By promoting paperless operations and the recycling of paper resources, we reduce our environmental impact, improve operational efficiency, and take measures to prevent information leaks.

・Adoption of LED Lighting and Timer Control
We reduce electricity consumption by using LED lighting at our head office and timers to automatically switch off lighting, heating, and cooling. These measures help us maintain a comfortable office environment while reducing our environmental impact.

・Adoption of Recycled PET Bottles
All beverages provided at events or to visitors use recycled PET bottles. These bottles are produced through the chemical recycling of used PET bottles. Reusing PET bottles reduces the need for new petroleum resources and CO2 emissions during manufacturing.

・Business Cards Made from Recycled Paper
Since June 2023, all business cards used by our employees have been made from recycled paper with an A rating for recyclability. While maintaining an eye-catching design, we strive to make effective use of forest resources.

・Promoting the Purchase of Green Products
For some of the stationery used at our head office, we select environmentally friendly products from “Tanomail,” provided by Otsuka Corporation, which take the global environment into consideration from production through packaging.

・Waste Separation
All waste generated at our head office is separated into six categories in accordance with the requirements of the building owner.

We will continue to practice environmentally conscious management by reviewing our internal operations and through the services we offer.