GRI Guideline Comparison Table
GRI Guideline Comparison Table
| Statement of use | The Norinchukin Bank has reported the information cited in this GRI content index for the period [April 1, 2024–May 31, 2025] with reference to the GRI Standards. |
|---|---|
| GRI 1 used | GRI 1: Foundation 2021 |
| GRI 2: General Disclosures 2021 | ||
|---|---|---|
| 1. The organization and its reporting practices | ||
| 2-1 | Organizational details | Annual Report 2025 Key Contents：P93 Web： Corporate Outline |
| 2-2 | Entities included in the organization’s sustainability reporting | Annual Report 2025 Key Contents：P93 Web： About The Norinchukin Bank > List of Group Companies |
| 2-3 | Reporting period, frequency and contact point | Annual Report 2025 Key Contents：P93 |
| 2-4 | Restatements of information | No cases |
| 2-5 | External assurance | Web： Sustainability > Report/Index > ESG Data > Greenhouse Gas Emissions Verification Report |
| 2. Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | Annual Report 2025 Appendix/Corporate Data：P2-5 |
| 2-7 | Employees | Web： Sustainability > Report/Index > ESG Data > Basic Human Resources Data |
| 2-8 | Workers who are not employees | Web： Sustainability > Report/Index > ESG Data > Basic Human Resources Data |
| 3. Governance | ||
| 2-9 | Governance structure and composition |
Annual Report 2025 Key Contents：P73-76 Web： Corporate Governance |
| 2-10 | Nomination and selection of the highest governance body | Annual Report 2025 Key Contents：P73-75 |
| 2-11 | Chair of the highest governance body | Annual Report 2025 Key Contents：P73-74 Climate & Nature Report 2025：P15 |
| 2-12 | Role of the highest governance body in overseeing the management of impacts |
Annual Report 2025 Key Contents：P49-50 Climate & Nature Report 2025：P15 Web： Sustainability > Sustainability Management > Sustainability Promotion Structure |
| 2-13 | Delegation of responsibility for managing impacts |
Annual Report 2025 Key Contents：P49-50 Climate & Nature Report 2025：P15 Web： Sustainability > Sustainability Management > Sustainability Promotion Structure |
| 2-14 | Role of the highest governance body in sustainability reporting | Annual Report 2025 Key Contents：P49-50 Climate & Nature Report 2025：P15 Web： Sustainability > Sustainability Management > Sustainability Promotion Structure |
| 2-15 | Conflicts of interest |
Annual Report 2025 Key Contents：P73-74, 85-86 Annual Report 2025 Appendix/Corporate Data：P23-24 Web： Basic Policy for Conflict of Interest Management Web： Disclosure Items under Japan’s Corporate Governance Code |
| 2-16 | Communication of critical concerns |
Annual Report 2025 Appendix/Corporate Data：P16-18 Web： Sustainability > Governance > Compliance |
| 2-17 | Collective knowledge of the highest governance body |
Annual Report 2025 Key Contents：P49-50, 81 Climate & Nature Report 2025：P17 Web： Sustainability > Sustainability Management > Sustainability Advisory Board |
| 2-18 | Evaluation of the performance of the highest governance body |
Annual Report 2025 Key Contents：P74 Web： Corporate Governance Web： Disclosure Items under Japan’s Corporate Governance Code |
| 2-19 | Remuneration policies | Annual Report 2025 Key Contents：P77 Climate & Nature Report 2025：P16-17 Annual Report 2025 Appendix/Corporate Data：P216-217 |
| 2-20 | Process to determine remuneration | Annual Report 2025 Key Contents：P77 Climate & Nature Report 2025：P16-17 Annual Report 2025 Appendix/Corporate Data：P216-217 |
| 4. Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | Annual Report 2025 Key Contents：P17-22 |
| 2-23 | Policy commitments |
Annual Report 2025 Key Contents：P52, 53, 85 Climate & Nature Report 2025：P18 Web： Sustainability > Sustainability Management > Philosophies and Policies |
| 2-24 | Embedding policy commitments | Annual Report 2025 Key Contents：P49-50, 52, 85-86 Annual Report 2025 Appendix/Corporate Data：P16-19 Web：Sustainability > Sustainability Management > Philosophies and Policies Web：Sustainability > Sustainability Management > Sustainability Promotion Structure Web：Sustainability > Sustainability Management > Initiatives to Manage Environmental and Social Risks Web：Sustainability > Environment > Efforts to Address Climate Change and Nature-Related Issues (Disclosure Based on the TCFD and TNFD Recommendations) Web：Sustainability > Social > Respect for Human Rights Web：Sustainability > Governance > Compliance |
| 2-25 | Processes to remediate negative impacts | Annual Report 2025 Key Contents：P85-86 Annual Report 2025 Appendix/Corporate Data：P16-19, 23-25 Web：Sustainability > Social > Respect for Human Rights Web：Sustainability > Governance > Compliance Web：Sustainability > Report/Index > ESG Data > Compliance |
| 2-26 | Mechanisms for seeking advice and raising concerns | Annual Report 2025 Key Contents：P85-86 Annual Report 2025 Appendix/Corporate Data：P16-19, 23-25 Web：Sustainability > Social > Respect for Human Rights Web：Sustainability > Governance > Compliance |
| 2-27 | Compliance with laws and regulations | Annual Report 2025 Key Contents：P85-86 Annual Report 2025 Appendix/Corporate Data：P23-25 Web：Sustainability > Governance > Compliance |
| 2-28 | Membership associations | Climate & Nature Report 2025：P27-29 Web：Sustainability > Sustainability Management > Participation in Initiatives |
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Annual Report 2025 Key Contents：P89-90 Climate & Nature Report 2025：P18-20, 45-46, 74-75 Web：Sustainability > Sustainability Management > Stakeholder Engagement |
| 2-30 | Collective bargaining agreements | Web：Sustainability > Social > Human Resources Strategy |
| GRI 3: Material Topics 2021 | ||
|---|---|---|
| 3-1 | Process to determine material topics | Annual Report 2025 Key Contents：P29-30 Web：Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose |
| 3-2 | List of material topics | Annual Report 2025 Key Contents：P29-30 Web：Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose |
| 3-3 | Management of material topics | Annual Report 2025 Key Contents：P29-30 Web：Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose |
| GRI 101: Biodiversity 2024 | ||
|---|---|---|
| 101-1 | Policies to halt and reverse biodiversity loss | Climate & Nature Report 2025：P18, 89-90 |
| 101-4 | dentification of biodiversity impacts | Climate & Nature Report 2025：P56, 59－71 |
| 101-5 | Locations with biodiversity impacts | Climate & Nature Report 2025：P59－71 |
| GRI 201: Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | Annual Report 2025 Appendix/Corporate Data：P54-78 Web：IR Library > Financial Information |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Annual Report 2025 Key Contents：P53-56 Climate & Nature Report 2025：P20, 26-32, 35-44, 47-54, 76-82, 93-96 Web：Sustainability > Environment > Efforts to Address Climate Change and Nature-Related Issues (Disclosure Based on the TCFD and TNFD Recommendations) |
| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Report 2025 Appendix/Corporate Data：P71-73 |
| GRI 203: Indirect Economic Impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported | Climate & Nature Report 2025：P54 |
| 203-2 | Significant indirect economic impacts | Annual Report 2025 Key Contents：P37-44, 51 Annual Report 2025 Appendix/Corporate Data：P30-33 Web：Sustainability > Sustainability Management > Sustainable Finance Web：Sustainability > Sustainability Management > Initiatives for Creating and Visualizing Impact Web：Sustainability > Agriculture, Fishery, Forestry Industries, and Regions > Sustainable Agriculture, Fishery, and Forestry Industries and the Food and Agriculture Value Chain Web：Sustainability > Agriculture, Fishery, Forestry Industries, and Regions > Initiatives to Revitalize the Regions Web：Sustainability > Environment > Reducing the Environmental Burden in Agriculture Web：Sustainability > Environment > Demonstrating the Multi-Functional Role of Forests Web：Sustainability > Environment > Sustainable Oceans and Fishery Industries |
| GRI 205: Anti-corruption 2016 | ||
| 205-2 | Communication and training about anti-corruption policies and procedures | Web：Sustainability > Governance > Compliance |
| GRI 206: Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | No cases |
| GRI 207: Tax 2019 | ||
| 207-1 | Approach to tax | Web：Sustainability > Governance > Tax Compliance |
| 207-2 | Tax governance, control, and risk management | Web：Sustainability > Governance > Tax Compliance |
| 207-4 | Country-by-country reporting | Web：Sustainability > Governance > Tax Compliance |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Web：Sustainability > Report/Index > ESG Data > Energy Consumption |
| GRI 303: Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | Climate & Nature Report 2025：P14, 55-75 |
| 303-3 | Water withdrawal | Web：Sustainability > Report/Index > ESG Data > Use and Discard of Resources |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | Web：Sustainability > Report/Index > ESG Data > GHG Emissions |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Web：Sustainability > Report/Index > ESG Data > GHG Emissions |
| 305-3 | Other indirect (Scope 3) GHG emissions | Web：Sustainability > Report/Index > ESG Data > GHG Emissions |
| GRI 306: Waste 2020 | ||
| 306-3 | Waste generated | Web：Sustainability > Report/Index > ESG Data > Use and Discard of Resources |
| 306-4 | Waste diverted from disposal | Web：Sustainability > Report/Index > ESG Data > Use and Discard of Resources |
| GRI 401: Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | Web：Sustainability > Report/Index > ESG Data > Basic Human Resources Data |
| 401-3 | Parental leave | Web：Sustainability > Report/Index > ESG Data > Childcare/Nursing-Related Data |
| GRI 403: Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | Web：Sustainability > Social > Human Resources Strategy |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Web：Sustainability > Social > Human Resources Strategy |
| 403-6 | Promotion of worker health | Web：Sustainability > Social > Human Resources Strategy |
| GRI 404: Training and Education 2016 | ||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Annual Report 2025 Key Contents：P59-63 Web：Sustainability > Social > Human Resources Strategy |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Annual Report 2025 Key Contents：P59 Web：Sustainability > Social > Human Resources Strategy |
| GRI 405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Web：Sustainability > Report/Index > ESG Data > Basic Human Resources Data |
| 405-2 | Ratio of basic salary and remuneration of women to men | Web：Sustainability > Report/Index > ESG Data > Wage gap between men and women |
| GRI 413: Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Web：Sustainability > Agriculture, Fishery, Forestry Industries, and Regions > Initiatives to Revitalize the Regions |
| GRI 418: Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | No cases |