exroad Inc. (exroad, Headquarters: Minato-ku, Tokyo, Representative: Keisuke Kimura), which provides services in the carbon credit domain alongside Carbon EX within the Asuene Group, has published "Basic GX Related Materials - Case Studies of Corporate Initiatives 2-". With the full-scale operation of the GX Promotion Act, it has become an urgent task for many companies to formulate concrete decarbonization strategies. In particular, the trends in the energy sector, which bears the infrastructure, and the financial sector, which supports liquidity, are important indicators for companies in other industries when formulating their GX strategies. However, the information disclosed by each company is diverse, making it difficult to efficiently collect and compare competitor reduction targets and specific carbon credit utilization examples. This document systematically aggregates the roadmaps and initiatives of each company so that it can be used as benchmark material for considering one's own measures, thereby resolving the challenges faced by practical staff in information gathering. Contents of this Document This document is a report that objectively summarizes the trends in decarbonization practices of major companies in the gas and financial (major banks, leasing) industries, based on sustainability reports and disclosure data published by each company. Benchmark of Decarbonization Roadmaps and Numerical Targets for Each Company It includes plans for reduction targets and early CO2 peak-out in the gas industry, and roadmaps for net-zero for investment targets and leased assets (Scope 3) in the financial industry. It is possible to compare the target figures and deadlines of each company side-by-side. Analysis of Emissions, Eligible Credit Usage, and Reduction Contributions Based on the GX Dashboard Based on the performance data of companies participating in the GX League, this report analyzes the differences in emission structures, such as Scope 1 for the gas indust