GRI Standards Comparison Table
Checking against the GRI Standards
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
1.Reports and Reporting Practices
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 2-1 | Organizational details | P66 | Corporate Data |
|---|---|---|---|
| 2-2 | Entities included in the organization’s sustainability reporting | P66 | － |
| 2-3 | Reporting period, frequency and contact point | P04,P66 | － |
| 2-4 | Restatements of information |
－ | － |
| 2-5 | External assurance" | － | Environmental management structure |
2.Activities and Workers
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 2-6 | Activities, value chain | P23-24 | Business content Daiseki for beginners |
|---|---|---|---|
| 2-7 | Employees | P66 | Diversity & Inclusion |
| 2-8 | Workers who are not employees | － | － |
3.Governance
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 2-9 | Governance structure and composition | P57 | Corporate governance system |
|---|---|---|---|
| 2-10 | Nomination and selection of the highest governance body | P57 | Corporate governance system |
| 2-11 | Chair of the highest governance body | P57 | Corporate governance system |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | P57-62 | Internal control system |
| 2-13 | Delegation of responsibility for managing impacts | P57-62 | 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 | P57-62 | Compliance Risk management |
| 2-17 | Collective knowledge of the highest governance body | P57 | Corporate governance system |
| 2-18 | Evaluation of the performance of the highest governance body | P59 | Corporate governance system |
| 2-19 | Remuneration policies | P58 | Corporate governance system |
| 2-20 | Process to determine remuneration | P58 | Corporate governance system |
| 2-21 | Annual total compensation ratio | － | － |
4.Governance
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 2-22 | Statement on sustainable development strategy | P09-14 |
Materiality |
|---|---|---|---|
| 2-23 | Policy commitments | P09-14 |
Materiality |
| 2-24 | Practice of policy commitments | － |
Corporate governance system Environmental management system |
| 2-25 | Processes to remedy negative impacts | P60 | Risk management |
| 2-26 | Mechanisms for seeking advice and raising concerns | P57-62 | Compliance |
| 2-27 | Compliance with laws and regulations | P61 | Compliance |
| 2-28 | Membership associations | P66 | Initiative/external evaluation |
5.Stakeholder Engagement
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 2-29 | Approach to stakeholder engagement | － | Stakeholder Engagement |
|---|---|---|---|
| 2-30 | Collective bargaining agreements | － | Diversity & Inclusion Creating a comfortable working environment |
Material Topics
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 3-1 | Process to determine material topics | P49 | Materiality |
|---|---|---|---|
| 3-2 | List of material topics | P49-50 | Materiality |
| 3-3 | Management of material topics | P49-50 | Materiality |
Biodiversity
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 101-1 | Policies to halt and reverse biodiversity loss | － | － |
|---|---|---|---|
| 101-2 | Management of biodiversity impacts | － | Biodiversity |
| 101-3 | Access and benefit-sharing | － | － |
| 101-4 | Identification of biodiversity impacts | － | Biodiversity |
| 101-5 | Locations with biodiversity impacts | － | Biodiversity |
| 101-6 | Direct drivers of biodiversity loss | － | Biodiversity |
| 101-7 | Changes to the state of biodiversity | － | － |
| 101-8 | Ecosystem services | － | － |
Economic Performance
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- 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 | － | Disclosure based on TCFD recommendations |
| 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 Integrated Report 2026
- 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 Integrated Report 2026
- Location in the website
| 203-1 | Infrastructure investments and services supported | － | － |
|---|---|---|---|
| 203-2 | Significant indirect economic impacts | － | Initiatives for local communities |
Procurement Practices
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 204-1 | Proportion of spending on local suppliers | － |
－ |
|---|
Anti-corruption
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- 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 | － | Prevention of corruption |
| 205-3 | Confirmed incidents of corruption and actions taken | P62 | Anti-corruption |
Anti-competitive Behavior
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- 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 Integrated Report 2026
- 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 Integrated Report 2026
- Location in the website
| 301-1 | Materials used by weight or volume | － | ESG data: Environment data |
|---|---|---|---|
| 301-2 | Recycled materials used | － | ESG data: Environment data |
| 301-3 | Reclaimed products and their packaging materials | － | ESG data: Environment data |
Energy
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 302-1 | Energy consumption within the organization | － | ESG data: Environment data |
|---|---|---|---|
| 302-2 | Energy consumption outside of the organization | － | － |
| 302-3 | Energy intensity | － | － |
| 302-4 | Reduction of energy consumption | － | Carbon neutral |
| 302-5 | Reductions in energy requirements of products and services | － | Carbon neutral |
Water and Effluents
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 303-1 | Interactions with water as a shared resource | － | Environmental conservation efforts |
|---|---|---|---|
| 303-2 | Management of water discharge-related impacts | － | Chemical substance management |
| 303-3 | Water withdrawal | － | ESG data: Environment data |
| 303-4 | Water discharge | － | ESG data: Environment data |
| 303-5 | Water consumption | － | ESG data: Environment data |
Emissions into the atmosphere
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 305-1 | Direct (Scope 1) GHG emissions | P63 |
Environmental conservation efforts Carbon neutral ESG data: Environment data |
|---|---|---|---|
| 305-2 | Indirect energy (Scope 2) GHG emissions | P63 |
Environmental conservation efforts Carbon neutral ESG data: Environment data |
| 305-3 | Other indirect (Scope 3) GHG emissions | P63 |
Environmental conservation efforts Carbon neutral ESG data: Environment data |
| 305-4 | GHG emissions intensity | － | － |
| 305-5 | Reduction of GHG emissions | － | 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 ESG data: Environment data |
Waste
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 306-1 | Waste generation and significant waste-related impacts | － | Environmental conservation efforts |
|---|---|---|---|
| 306-2 | Management of significant waste-related impacts | － | Environmental conservation efforts |
| 306-3 | Waste generated | － | Environmental conservation efforts |
| 306-4 | Waste diverted from disposal | － | Environmental conservation efforts |
| 306-5 | Waste directed to disposal | － | Environmental conservation efforts |
Supplier Environmental Assessment
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- 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 Integrated Report 2026
- Location in the website
| 401-1 | New employees and employee turnover | P64 |
Diversity & Inclusion Creating a comfortable working environment ESG data: Social data |
|---|---|---|---|
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | － | － |
| 401-3 | Parental leave | P64 |
Creating a comfortable working environment ESG data: Social data |
Labor/Management Relations
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 402-1 | Minimum notice periods regarding operational changes | － | － |
|---|
Occupational Health and Safety
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 403-1 | Occupational health and safety management system | － | － |
|---|---|---|---|
| 403-2 | Hazard identification, risk assessment, and incident investigation | P42 | Safety management system |
| 403-3 | Occupational health services | P42 | Health management |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | P42 | Safety management system |
| 403-5 | Worker training on occupational health and safety Disclosure item 403-6 "Worker health improvement" |
P42 |
Safety management system Safety education |
| 403-6 | Worker health improvement | P42 | Health management |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | 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 | － |
Safety management system Safety management of partner companies |
| 403-9 | Work-related injuries | P42 | Status of occupational accidents |
| 403-10 | Work-related ill health | － | Status of occupational accidents |
Training and Education
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 404-1 | Average hours of training per year per employee | P64 | ESG data: Social data |
|---|---|---|---|
| 404-2 | Programs for upgrading employee skills and transition assistance programs | － |
Human resource development Creating a comfortable working environment ESG data: Social data |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | － | － |
Diversity and Equal Opportunity
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 405-1 | Diversity of governance bodies and employees | P55-58,P64 |
Diversity & Inclusion Corporate governance system ESG data: Social data |
|---|---|---|---|
| 405-2 | Ratio of basic salary and remuneration of women to men | P64 |
Diversity & Inclusion ESG data: Social data |
Non-discrimination
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- 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 Integrated Report 2026
- 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 Integrated Report 2026
- 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 Integrated Report 2026
- 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 Integrated Report 2026
- 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 Integrated Report 2026
- Location in the website
| 411 | Incidents of violations involving rights of indigenous peoples | － | Human rights protection |
|---|
Local Communities
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 413-1 | Operations with local community engagement, impact assessments, and development programs | － | Local community initiatives |
|---|---|---|---|
| 413-2 | Operations with significant actual and potential negative impacts on local communities" | － | Environmental conservation efforts |
Supplier Social Assessment
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 414-1 | New suppliers that are screened using social responsibility criteria | － | － |
|---|---|---|---|
| 414-2 | Negative social impacts in the supply chain and actions taken | － | Safety management of partner companies |
Public Policy
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 415-1 | Political contributions | － | ESG data: Governance data |
|---|
Customer Health and Safety
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- Location in the website
| 416-1 | Assessment of the health and safety impacts of product and service categories | － |
Status of occupational accidents ESG data: Governance data |
|---|---|---|---|
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | － |
Status of occupational accidents ESG data: Governance data |
Marketing and Labeling
- The GRI Standards Disclosures
- Location of Integrated Report 2026
- 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 Integrated Report 2026
- 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 Integrated Report 2026
- Location in the website
| 406-3 | Critical spill incidents | － | － |
|---|