GRI Standards Comparison Table

GRI Standard	Disclosure	Reference
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
GRI 2-1	Organizational details	Company Profile
GRI 2-2	Entities included in the organization’s sustainability reporting	Company Profile Business Locations
GRI 2-3	Reporting period, frequency and contact point	Editing Policy
GRI 2-4	Restatements of information	Not applicable
GRI 2-5	External Assurance	ー

2. Activities and workers
GRI 2-6	Activities, value chain and other business relationships	Company Profile Business Supply Chain
GRI 2-7	Employees	ESG Performance Data
GRI 2-8	Workers who are not employees	ー

3. Governance
GRI 2-9	Governance structure and composition	Corporate Governance Corporate Governance Report
GRI 2-10	Nomination and selection of the highest governance body	Corporate Governance Corporate Governance Report
GRI 2-11	Chair of the highest governance body	Corporate Governance Corporate Governance Report
GRI 2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Corporate Governance Report
GRI 2-13	Delegation of responsibility for managing impacts	Corporate Governance Corporate Governance Report Sustainability Management
GRI 2-14	Role of the highest governance body in sustainability reporting	Sustainability Management
GRI 2-15	Conflicts of interest	Corporate Governance Report Annual Securities Report (Yuka Shoken Hokokusho)
GRI 2-16	Communication of critical concerns	Sustainability Management Risk Management
GRI 2-17	Collective knowledge of the highest governance body	Corporate Governance
GRI 2-18	Evaluation of the performance of the highest governance body	Corporate Governance
GRI 2-19	Remuneration policies	Corporate Governance Corporate Governance Report Annual Securities Report (Yuka Shoken Hokokusho)
GRI 2-20	Process to determine remuneration	Corporate Governance Corporate Governance Report Annual Securities Report (Yuka Shoken Hokokusho)
GRI 2-21	Annual total compensation ratio	ー

4. Strategy, policies and practices
GRI 2-22	Statement on sustainable development strategy	Message from the President
GRI 2-23	Policy commitments	Corporate Conduct Charter Human Rights Policies & Guidelines List
GRI 2-24	Embedding policy commitments	Human Rights Sustainability Management Compliance
GRI 2-25	Processes to remediate negative impacts	Compliance Risk Management
GRI 2-26	Mechanisms for seeking advice and raising concerns	Compliance ESG Performance Data
GRI 2-27	Compliance with laws and regulations	Compliance
GRI 2-28	Membership associations	Participation in Initiatives & External Evaluation

5. Stakeholder engagement
GRI 2-29	Approach to stakeholder engagement	Disclaimer Stakeholders Communication
GRI 2-30	Collective bargaining agreements	ESG Performance Data Human Capital

GRI Standard	Disclosure	Reference
GRI3：Material Topics 2021
GRI 3-1	Process to determine material topics	Materiality
GRI 3-2	List of material topics	Materiality
GRI 3-3	Management of material topics	Corporate Governance Sustainability management

GRI Standard	Disclosure	Reference
GRI 201: Economic Performance 2016
GRI 201-1	Direct economic value generated and distributed	Annual Securities Report (Yuka Shoken Hokokusho) Financial Highlights
GRI 201-2	Financial implications and other risks and opportunities due to climate change	Climate Change Response
GRI 201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report (Yuka Shoken Hokokusho)
GRI 201-4	Financial assistance received from government	ー

GRI 202: Market Presence 2016
GRI 202-1	Ratios of standard entry level wage by gender compared to local minimum wage	ー
GRI 202-2	Proportion of senior management hired from the local community	ー

GRI 203: Indirect Economic Impacts 2016
GRI 203-1	Infrastructure investments and services supported	ー
GRI 203-2	Significant indirect economic impacts	Not applicable

GRI 204: Procurement Practices 2016
GRI 204-1	Proportion of spending on local suppliers	ー

GRI 205: Anti-corruption 2016
GRI 205-1	Operations assessed for risks related to corruption	ー
GRI 205-2	Communication and training about anti-corruption policies and procedures	Compliance
GRI 205-3	Confirmed incidents of corruption and actions taken	ー

GRI 206: Anti-competitive Behavior 2016
GRI 206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	ー

GRI 207: Tax 2019
GRI 207-1	Approach to tax	Compliance
GRI 207-2	Tax governance, control, and risk management	Compliance
GRI 207-3	Stakeholder engagement and management of concerns related to tax	Compliance
GRI 207-4	Country-by-country reporting	ー

GRI Standard	Disclosure	Reference
GRI 301: Materials 2016
GRI 301-1	Materials used by weight or volume	ー
GRI 301-2	Recycled input materials used	ー
GRI 301-3	Reclaimed products and their packaging materials	Environmentally Considerate Products & Technologies

GRI 302: Energy 2016
GRI 302-1	Energy consumption within the organization	ESG Performance Data
GRI 302-2	Energy consumption outside of the organization	ー
GRI 302-3	Energy intensity	ー
GRI 302-4	Reduction of energy consumption	Environmentally Considerate Products & Technologies ESG Performance Data Management
GRI 302-5	Reductions in energy requirements of products and services	Environmentally Considerate Products & Technologies

GRI 303: Water and Effluents 2018
GRI 303-1	Interactions with water as a shared resource	Water Resource Conservation
GRI 303-2	Management of water discharge-related impacts	Water Resource Conservation
GRI 303-3	Water withdrawal	ー
GRI 303-4	Water discharge	ー
GRI 303-5	Water consumption	ー

GRI 304: Biodiversity 2016
GRI 304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	ー
GRI 304-2	Significant impacts of activities, products, and services on biodiversity	ー
GRI 304-3	Habitats protected or restored	Biodiversity
GRI 304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	ー

GRI 305: Emissions 2016
GRI 305-1	Direct (Scope 1) GHG emissions	Climate Change Response ESG Performance Data
GRI 305-2	Energy indirect (Scope 2) GHG emissions	Climate Change Response ESG Performance Data
GRI 305-3	Other indirect (Scope 3) GHG emissions	Climate Change Response ESG Performance Data
GRI 305-4	GHG emissions intensity	ー
GRI 305-5	Reduction of GHG emissions	Climate Change Response
GRI 305-6	Emissions of ozone-depleting substances (ODS)	ー
GRI 305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ー

GRI 306: Waste 2020
GRI 306-1	Waste generation and significant waste-related impacts	Reducing Waste ESG Performance Data
GRI 306-2	Management of significant waste-related impacts	Reducing Waste ESG Performance Data
GRI 306-3	Waste generated	ESG Performance Data
GRI 306-4	Waste diverted from disposal	ー
GRI 306-5	Waste directed to disposal	ESG Performance Data

GRI 307: Environmental Compliance 2016
GRI 307-1	Non-compliance with environmental laws and regulations	Reducing Waste

GRI 308: Supplier Environmental Assessment 2016
GRI 308-1	New suppliers that were screened using environmental criteria	Supply Chain
GRI 308-2	Negative environmental impacts in the supply chain and actions taken	Human Rights Supply Chain

GRI 401: Employment 2016
GRI 401-1	New employee hires and employee turnover	ESG Performance Data
GRI 401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	ー
GRI 401-3	Parental leave	ESG Performance Data

GRI 402: Labor/Management Relations 2016
GRI 402-1	Minimum notice periods regarding operational changes	ー

GRI 403: Occupational Health and Safety 2018
GRI 403-1	Occupational health and safety management system	Health and Safety
GRI 403-2	Hazard identification, risk assessment, and incident investigation	Risk Management
GRI 403-3	Occupational health services	Health and Safety
GRI 403-4	Worker participation, consultation, and communication on occupational health and safety	Health and Safety
GRI 403-5	Worker training on occupational health and safety	Health and Safety
GRI 403-6	Promotion of worker health	Human capital
GRI 403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	ー
GRI 403-8	Workers covered by an occupational health and safety management system	Health and Safety
GRI 403-9	Work-related injuries	ESG Performance Data
GRI 403-10	Work-related ill health	ESG Performance Data

GRI 404: Training and Education 2016
GRI 404-1	Average hours of training per year per employee	ESG Performance Data
GRI 404-2	Programs for upgrading employee skills and transition assistance programs	Human capital
GRI 404-3	Percentage of employees receiving regular performance and career development reviews	ー

GRI 405: Diversity and Equal Opportunity 2016
GRI 405-1	Diversity of governance bodies and employees	ESG Performance Data Diversity, Equity & Inclusion
GRI 405-2	Ratio of basic salary and remuneration of women to men	Annual Securities Report (Yuka Shoken Hokokusho)

GRI 406: Non-discrimination 2016
GRI 406-1	Incidents of discrimination and corrective actions taken	Compliance

GRI 407: Freedom of Association and Collective Bargaining 2016
GRI 407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Human capital

GRI 408: Child Labor 2016
GRI 408-1	Operations and suppliers at significant risk for incidents of child labor	Human rights

GRI 409: Forced or Compulsory Labor 2016
GRI 409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human rights

GRI 410: Security Practices 2016
GRI 410-1	Security personnel trained in human rights policies or procedures	ー

GRI 411: Rights of Indigenous Peoples 2016
GRI 411-1	Incidents of violations involving rights of indigenous peoples	Not applicable

GRI 413: Local Communities 2016
GRI 413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution
GRI 413-2	Operations with significant actual and potential negative impacts on local communities	ー

GRI 414: Supplier Social Assessment 2016
GRI 414-1	New suppliers that were screened using social criteria	Supply Chain
GRI 414-2	Negative social impacts in the supply chain and actions taken	ー

GRI 415: Public Policy 2016
GRI 415-1	Political contributions	ー

GRI 416: Customer Health and Safety 2016
GRI 416-1	Assessment of the health and safety impacts of product and service categories	ー
GRI 416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ー

GRI 417: Marketing and Labeling 2016
GRI 417-1	Requirements for product and service information and labeling	ー
GRI 417-2	Incidents of non-compliance concerning product and service information and labeling	ー
GRI 417-3	Incidents of non-compliance concerning marketing communications	ー

GRI 418 : Customer Privacy 2016
GRI 418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Risk Management