Yokohama's Local Factory Three High Issues Integrated Report "OMOU 2025"

Three High Co., Ltd., a Yokohama-based industrial heater manufacturer, announced the issuance of its integrated report "THREE HIGH ANNUAL REPORT OMOU 2025" on May 8th. This fifth report aims to deepen dialogue with stakeholders, featuring a new "Three High's Anatomy Chart" to visualize the overall business, identification of material issues based on stakeholder surveys, and calculation and disclosure of greenhouse gas emissions (Scope 1, 2, 3) across the entire supply chain. An English version will also be released simultaneously.
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  • 📰 Published: May 1, 2026 at 20:00
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Three High Co., Ltd. (Headquarters: Tsuzuki-ku, Yokohama; Representative Director: Makoto Ozawa; hereinafter, Three High), which manufactures and sells industrial heaters, announced that it will issue its integrated report "THREE HIGH ANNUAL REPORT OMOU 2025" (hereinafter, "OMOU 2025") on May 8th, with the aim of deepening dialogue with stakeholders.

"OMOU 2025" is the fifth report, counting from "Sustainability Report 2021," which was published as a sustainability report.

In OMOU 2025, a new "Three High's Anatomy Chart" is included, which visualizes the relationship between Three High's business, organization, and society, systematically organizing the overall picture of corporate activities. In addition, "materiality (important issues)" were identified based on a survey of stakeholders, and greenhouse gas emissions (Scope 1, 2, and 3) across the entire supply chain were calculated and disclosed. From OMOU 2025, an English version will also be released simultaneously.

■ Background of Issuance | Reasons why a local factory in a residential area is committed to "information disclosure"

Three High is located in a semi-industrial area where factories and residences coexist. A local factory in a residential area finds it difficult to continue business without a relationship of trust with the community.

Therefore, based on the idea of "living together with the community," Three High has been engaged in community contribution activities for over 10 years. However, there was an issue that it was not sufficiently communicated internally and externally how these activities contributed to the improvement of corporate value.

Amidst this, with the spread of movements for sustainability information disclosure mainly among large companies around 2020, "Sustainability Report 2021" was issued in 2021.

Currently, corporate value cannot be measured by financial information alone, and in decisions regarding recruitment, transactions, and financing, the company's attitude and story behind the numbers are becoming increasingly important. Based on these changes, Three High has continued to issue "THREE HIGH ANNUAL REPORT OMOU" since 2022, which conveys both financial and non-financial aspects, as an initiative to visualize "invisible value" (non-financial information) and deepen relationships with stakeholders.

■ Key Points of OMOU 2025

① Identification of Material Issues from a Stakeholder Perspective

In 2025, a total of 157 questionnaires were conducted with customers, business partners, local communities/administrations, and employees, and based on the results, Three High identified the material issues that it should prioritize in its corporate activities.

In recent years, beyond initiatives for SDGs, there has been a stronger demand for companies to provide value to society and how they act. Against this background, with the support of Hamagin Research Institute Co., Ltd., discussions were held reflecting the voices of a wide range of stakeholders.

As a result, six items were organized as material issues: "Improving customer satisfaction," "Improving product and service safety," "Ensuring employee health and safety," "Reducing harmful substances," "Implementing and participating in community contribution activities," and "Reducing greenhouse gases." OMOU 2025 clearly states the current status, future indicators, and targets related to these.

② Visualization of Greenhouse Gases and Concretization of Efforts for Reduction

Three High is committed to decarbonization management with the goal of bringing greenhouse gas emissions from corporate activities to virtually zero (carbon neutral) in the long term.

In 2025, with the support of a decarbonization management advisor dispatched by the Yokohama Industrial Development Corporation (IDEC), Three High worked on visualizing greenhouse gas emissions, including Scope 1 to 3, and formulated a reduction plan based on the results.

Going forward, we will proceed with understanding and reducing CO2 emissions by gradually expanding the scope of information collection and calculation, with a view to initiatives not only within our own company but also across the entire supply chain.

③ Visualization of Corporate Activities through "Three High's Anatomy Chart"

This report newly features "Three High's Anatomy Chart," which visually organizes the relationship between Three High's stakeholders and the improvement of corporate value.

The upper part of this chart shows suppliers (partner companies) and domestic and international customers as stakeholders that generate sales and profits for the company. Three High generates profits by procuring materials from suppliers and manufacturing and selling products.

On the other hand, the lower part of the chart positions the local community as a stakeholder for whom long-term relationship building is indispensable for business continuity. Through initiatives such as "Children's Town Exploration" and the factory-cum-cafe "DEN," we aim to foster trust from the community.