How Can SMEs Visualize Their "Reasons for Being Chosen"? The Unprecedented Journey of Yokohama Manufacturer Three High
This article reflects on the journey of Three High Co., Ltd., a Yokohama-based manufacturer, in challenging the conventional approach of SMEs by actively disclosing corporate value through sustainability reports and the annual report "OMOU," and engaging in dialogue with stakeholders. It emphasizes the importance of not only financial information but also community contribution activities and instilling corporate philosophy among employees.
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- 📰 Published: May 8, 2026 at 20:00
- 🔍 Collected: May 8, 2026 at 11:31
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Until now, the value created by small and medium-sized enterprises (SMEs) has mostly been viewed through financial statements, in other words, numbers. However, it is difficult to evaluate the value a company creates solely from financial statements.
Three High Co., Ltd. first published a sustainability report in 2021. In 2022, it evolved into the annual report "OMOU," also disclosing financial information (balance sheet). With the theme "From 'Telling' to 'Connecting'," the company has challenged itself to do what other SMEs have not: corporate information disclosure and dialogue with stakeholders.
Counting from the 2021 sustainability report, "OMOU2025" marks the fifth milestone. We look back at the trajectory of these challenges with the members involved in the production of "OMOU."
**Interlocutors**
**Makoto Ozawa**
Representative Director, Three High Co., Ltd.
After graduating from university, he joined a major telecommunications construction company and gained experience as a network engineer. In 2000, he joined Three High Co., Ltd., founded by his father. In 2009, he became the representative director. Utilizing his experience as a company employee, he actively worked on expanding sales channels using the internet and systematizing internal operations.
**Ayaki Tokue**
Manager, Management Promotion Office, Three High Co., Ltd.
After working in recruitment advertising sales and promotional/public relations for a major restaurant chain, she joined Three High Co., Ltd. in 2019. As the manager of the Management Promotion Office, she is responsible for improving internal productivity and editing Three High's annual report "OMOU."
**Emiko Imao**
Social Business Consultant/Co-creation Partner
After graduating from university, she worked at Japanese and foreign financial institutions. After studying abroad in the US, she engaged in public-private partnership projects at the Japan International Cooperation Agency (JICA) and social impact assessment projects at K.S.K. Co., Ltd., before becoming independent. She is a consultant with extensive practical experience in verbalizing and visualizing social value.
**Ryosuke Usui**
Art Director/Brand Design, KESHIN LLC
He has been involved in numerous graphic and web designs, mainly in Tokyo and Yokohama, at an advertising agency. Feeling the need for long-term branding support rather than short-term design production, he established KESHIN LLC in 2017. For over 16 years, since the time of the previous generation, he has supported Three High's external communications such as its website and brochures, and overall branding strategy.
**Simply listing activities does not convey the company's [Passion]**
—Today, we have gathered everyone involved in the production of "OMOU." First, Mr. Ozawa, why did Three High decide to take on the challenge of producing "OMOU"?
Ozawa: For over 10 years, Three High has been committed to "living with the community" and has actively engaged in activities contributing to the achievement of SDGs, including the "Children's Town Exploration" community contribution activity. However, we always struggled to explain how these activities connected to Three High's core business, industrial heaters.
Around 2020, as the movement to disclose sustainability-related activities spread among large corporations, I thought, "Can Three High do something similar?" That was the trigger for its production. So, first, with Ms. Tokue at the center, we worked with a printing company to create the 2021 sustainability report "SustainabilityReport2021" ourselves, but it didn't quite feel like "this is it."
I realized that professional expertise was essential here, so we invited Mr. Usui, an art director who has supported Three High's branding since the previous generation, and Ms. Imao, who has extensive practical experience in social impact assessment (*), to join the project.
*Social Impact Assessment: Visualizing and evaluating the "changes (outcomes)" that projects and activities bring to society and the environment. Utilized for external explanation and business improvement.
—What was the initial focus in the production of "OMOU"?
Imao: At the kickoff of "OMOU," we thoroughly discussed who the most important readers were and what state we ultimately wanted to achieve by creating this booklet.
Ozawa: The 2021 sustainability report ended up being like an event report of what Three High did that year. I wanted to convey it to many people, including employees and customers, and as a result of broadening its scope, I feel it didn't resonate with anyone.
So, when I considered who the "most important reader" was, I immediately answered, "Our employees."
It was a time when Three High's employees were increasing, and I was losing a sense of how much my words were reaching them. I began to feel the need for something like a bible that could share the company's cherished philosophy and way of thinking, and to which we could return. So, "OMOU" was designed to fulfill that role.
Three High Co., Ltd. first published a sustainability report in 2021. In 2022, it evolved into the annual report "OMOU," also disclosing financial information (balance sheet). With the theme "From 'Telling' to 'Connecting'," the company has challenged itself to do what other SMEs have not: corporate information disclosure and dialogue with stakeholders.
Counting from the 2021 sustainability report, "OMOU2025" marks the fifth milestone. We look back at the trajectory of these challenges with the members involved in the production of "OMOU."
**Interlocutors**
**Makoto Ozawa**
Representative Director, Three High Co., Ltd.
After graduating from university, he joined a major telecommunications construction company and gained experience as a network engineer. In 2000, he joined Three High Co., Ltd., founded by his father. In 2009, he became the representative director. Utilizing his experience as a company employee, he actively worked on expanding sales channels using the internet and systematizing internal operations.
**Ayaki Tokue**
Manager, Management Promotion Office, Three High Co., Ltd.
After working in recruitment advertising sales and promotional/public relations for a major restaurant chain, she joined Three High Co., Ltd. in 2019. As the manager of the Management Promotion Office, she is responsible for improving internal productivity and editing Three High's annual report "OMOU."
**Emiko Imao**
Social Business Consultant/Co-creation Partner
After graduating from university, she worked at Japanese and foreign financial institutions. After studying abroad in the US, she engaged in public-private partnership projects at the Japan International Cooperation Agency (JICA) and social impact assessment projects at K.S.K. Co., Ltd., before becoming independent. She is a consultant with extensive practical experience in verbalizing and visualizing social value.
**Ryosuke Usui**
Art Director/Brand Design, KESHIN LLC
He has been involved in numerous graphic and web designs, mainly in Tokyo and Yokohama, at an advertising agency. Feeling the need for long-term branding support rather than short-term design production, he established KESHIN LLC in 2017. For over 16 years, since the time of the previous generation, he has supported Three High's external communications such as its website and brochures, and overall branding strategy.
**Simply listing activities does not convey the company's [Passion]**
—Today, we have gathered everyone involved in the production of "OMOU." First, Mr. Ozawa, why did Three High decide to take on the challenge of producing "OMOU"?
Ozawa: For over 10 years, Three High has been committed to "living with the community" and has actively engaged in activities contributing to the achievement of SDGs, including the "Children's Town Exploration" community contribution activity. However, we always struggled to explain how these activities connected to Three High's core business, industrial heaters.
Around 2020, as the movement to disclose sustainability-related activities spread among large corporations, I thought, "Can Three High do something similar?" That was the trigger for its production. So, first, with Ms. Tokue at the center, we worked with a printing company to create the 2021 sustainability report "SustainabilityReport2021" ourselves, but it didn't quite feel like "this is it."
I realized that professional expertise was essential here, so we invited Mr. Usui, an art director who has supported Three High's branding since the previous generation, and Ms. Imao, who has extensive practical experience in social impact assessment (*), to join the project.
*Social Impact Assessment: Visualizing and evaluating the "changes (outcomes)" that projects and activities bring to society and the environment. Utilized for external explanation and business improvement.
—What was the initial focus in the production of "OMOU"?
Imao: At the kickoff of "OMOU," we thoroughly discussed who the most important readers were and what state we ultimately wanted to achieve by creating this booklet.
Ozawa: The 2021 sustainability report ended up being like an event report of what Three High did that year. I wanted to convey it to many people, including employees and customers, and as a result of broadening its scope, I feel it didn't resonate with anyone.
So, when I considered who the "most important reader" was, I immediately answered, "Our employees."
It was a time when Three High's employees were increasing, and I was losing a sense of how much my words were reaching them. I began to feel the need for something like a bible that could share the company's cherished philosophy and way of thinking, and to which we could return. So, "OMOU" was designed to fulfill that role.