GRI Standards Comparison Table

Checking against the GRI Standards

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website

1.Reports and Reporting Practices

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
2-1 Organizational details P54 Corporate Data
2-2 Entities included in the organization’s sustainability reporting P54 －
2-3 Reporting period, frequency and contact point P02 －
2-4 Restatements of information
 － －
2-5 External assurance" P52 Environmental management structure

2.Activities and Workers

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
2-6 Activities, value chain P05～P08 Business content
Daiseki for beginners
2-7 Employees P54 Diversity & Inclusion
2-8 Workers who are not employees － －

3.Governance

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
2-9 Governance structure and composition P45 Corporate governance system
2-10 Nomination and selection of the highest governance body P45 Corporate governance system
2-11 Chair of the highest governance body P45 Corporate governance system
2-12 Role of the highest governance body in overseeing the management of impacts P45,P46 Internal control system
2-13 Delegation of responsibility for managing impacts P45,P46 Internal control system
2-14 Role of the highest governance body in sustainability reporting － －
2-15 Conflicts of interest － Corporate governance system
2-16 Communication of critical concerns P46 Compliance
Risk management
2-17 Collective knowledge of the highest governance body P50 Corporate governance system
2-18 Evaluation of the performance of the highest governance body P50 Corporate governance system
2-19 Remuneration policies P33 Corporate governance system
2-20 Process to determine remuneration － Corporate governance system
2-21 Annual total compensation ratio － －

4.Governance

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
2-22 Statement on sustainable development strategy P09～P12
 Materiality
2-23 Policy commitments P09～P12
 Materiality
2-24 Practice of policy commitments － Corporate governance system
Environmental management system
2-25 Processes to remedy negative impacts P49 Risk management
2-26 Mechanisms for seeking advice and raising concerns P40、P49 Compliance
2-27 Compliance with laws and regulations P27、P46 Compliance
2-28 Membership associations P35、P46 Initiative/external evaluation

5.Stakeholder Engagement

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
2-29 Approach to stakeholder engagement － Stakeholder Engagement
2-30 Collective bargaining agreements － Diversity & Inclusion
Creating a comfortable working environment

Economic Performance

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
201-1 Direct economic value generated and distributed － Financial summary
201-2 Financial implications and other risks and opportunities due to climate change P31～P33 －
201-3 Defined benefit plan obligations and other retirement plans － －
201-4 Financial assistance received from government －
 －

Market Presence

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
202-1 Ratios of standard entry level wage by gender compared to local minimum wage － －
202-2 Proportion of senior management hired from the local community － －

Indirect Economic Impacts

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
203-1 Infrastructure investments and services supported P25,P26 －
203-2 Significant indirect economic impacts P43 －

Procurement Practices

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
204-1 Proportion of spending on local suppliers －
 －

Anti-corruption

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
205-1 Operations assessed for risks related to corruption － Internal control system
205-2 Communication and training about anti-corruption policies and procedures P49 Compliance
205-3 Confirmed incidents of corruption and actions taken － Anti-corruption

Anti-competitive Behavior

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices －
 Anti-corruption

Tax

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
207-1 Approach to tax － Compliance
207-2 Tax governance, control, and risk management － Compliance
207-3 Stakeholder engagement and management of concerns related to tax － Compliance
207-4 Country-by-country reporting － Compliance

Materials

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
301-1 Materials used by weight or volume P28 Environmental conservation efforts
301-2 Recycled materials used P06～P08,P28 Recycled resources
301-3 Reclaimed products and their packaging materials P06～P08,P28 Recycled resources

Energy

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
302-1 Energy consumption within the organization P28 Environmental conservation efforts
302-2 Energy consumption outside of the organization － －
302-3 Energy intensity P51 －
302-4 Reduction of energy consumption P34,P35 Carbon neutral
302-5 Reductions in energy requirements of products and services － Carbon neutral

Water and Effluents

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
303-1 Interactions with water as a shared resource P28 Environmental conservation efforts
303-2 Management of water discharge-related impacts P36 Chemical substance management
303-3 Water withdrawal P28 Environmental conservation efforts
303-4 Water discharge P28 Environmental conservation efforts
303-5 Water consumption P28,P51 Environmental conservation efforts

Biodiversity

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas － －
304-2 Significant impacts of activities, products, and services on biodiversity － Biodiversity
303-3 Habitats protected or restored － －
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations － －

Emissions into the atmosphere

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
305-1 Direct (Scope 1) GHG emissions P34,P51 Environmental conservation efforts
Carbon neutral
305-2 Indirect energy (Scope 2) GHG emissions P34,P51 Environmental conservation efforts
Carbon neutral
305-3 Other indirect (Scope 3) GHG emissions P34,P51 Environmental conservation efforts
Carbon neutral
305-4 GHG emissions intensity P51 －
305-5 Reduction of GHG emissions P34,P35 Carbon neutral
305-6 Emissions of ozone-depleting substances (ODS) － －
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other critical air emissions － Chemical substance management

Waste

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
306-1 Waste generation and significant waste-related impacts P28,P36 Environmental conservation efforts
306-2 Management of significant waste-related impacts P36 Environmental conservation efforts
306-3 Waste generated P28,P36 Environmental conservation efforts
306-4 Waste diverted from disposal P28 Environmental conservation efforts
306-5 Waste directed to disposal P28 Environmental conservation efforts

Supplier Environmental Assessment

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
308-1 New suppliers that were screened using environmental criteria － －
308-2 Negative environmental impacts in the supply chain and actions taken － Carbon neutral

Employment

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
401-1 New employees and employee turnover P38,P39 Diversity & Inclusion
Creating a comfortable working environment
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees － －
401-3 Parental leave P38 Creating a comfortable working environment

Labor/Management Relations

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
402-1 Minimum notice periods regarding operational changes － －

Occupational Health and Safety

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
403-1 Occupational health and safety management system － －
403-2 Hazard identification, risk assessment, and incident investigation P41 Safety management system
403-3 Occupational health services P37 Health management
403-4 Worker participation, consultation, and communication on occupational health and safety P41 Safety management system
403-5 Worker training on occupational health and safety
Disclosure item 403-6 "Worker health improvement"		 P37,P41,P42 Safety management system
Safety education
403-6 Worker health improvement P37 Health management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P41,P42 Safety management system
Safety education
Accident risk reduction
Safety management of partner companies
403-8 Workers covered by the occupational health and safety management system P41 Safety management system
Safety management of partner companies
403-9 Work-related injuries P42 Status of occupational accidents
403-10 Work-related ill health P42 Status of occupational accidents

Training and Education

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
404-1 Average hours of training per year per employee P39 Human resource development
Safety management system
404-2 Programs for upgrading employee skills and transition assistance programs P39 Human resource development
Creating a comfortable working environment
404-3 Percentage of employees receiving regular performance and career development reviews － －

Diversity and Equal Opportunity

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
405-1 Diversity of governance bodies and employees P38,P50 Diversity & Inclusion
Corporate governance system
405-2 Ratio of basic salary and remuneration of women to men P38 Diversity & Inclusion

Non-discrimination

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
406-1 Incidents of discrimination and corrective actions taken － Human rights protection

Freedom of Association and Collective Bargaining

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk － －

Child Labor

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
408-1 Operations and suppliers at significant risk for incidents of child labor － Human rights protection

Forced or Compulsory Labor

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
409 Operations and suppliers at significant risk for incidents of forced or compulsory labor － Human rights protection

Security Practices

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
410-1 Security personnel trained in human rights policies or procedures － Human rights protection

Rights of Indigenous Peoples

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
411 Incidents of violations involving rights of indigenous peoples － Human rights protection

Local Communities

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
413-1 Operations with local community engagement, impact assessments, and development programs P43,P44 Local community initiatives
413-2 Operations with significant actual and potential negative impacts on local communities" P28,P36 Environmental conservation efforts

Supplier Social Assessment

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
414-1 New suppliers that are screened using social responsibility criteria P34,P42 －
414-2 Negative social impacts in the supply chain and actions taken P42 Safety management of partner companies

Public Policy

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
415-1 Political contributions P49 Anti-corruption

Customer Health and Safety

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
416-1 Assessment of the health and safety impacts of product and service categories P42 Status of occupational accidents
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services P42 Status of occupational accidents

Marketing and Labeling

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
417-1 Requirements for product and service information and labeling － －
417-2 Incidents of non-compliance concerning product and service information and labeling － －
417-3 Incidents of non-compliance concerning marketing communications － －

Customer Privacy

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data － －

Effluents and Waste

  • The GRI Standards Disclosures
  • Location of ESG Report 2023
  • Location in the website
406-3 Critical spill incidents － －

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