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, 2023–May 31, 2024] 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 2024 Appendix / Corporate Data:P232
Web:Corporate Outline
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information No cases
2-5 External assurance Web:Sustainability > Report/Index > ESG Data
2. Activities and workers
2-6 Activities, value chain and other business relationships Annual Report 2024 Appendix / Corporate Data:P3-5
2-7 Employees Web:Sustainability > Report/Index > ESG Data
2-8 Workers who are not employees Web:Sustainability > Report/Index > ESG Data
3. Governance
2-9 Governance structure and composition Annual Report 2024 Key Contents:P59-62
Web:Corporate Governance
2-10 Nomination and selection of the highest governance body Annual Report 2024 Key Contents:P59-61
2-11 Chair of the highest governance body Annual Report 2024 Key Contents:P59-60
2-12 Role of the highest governance body in overseeing the management of impacts Annual Report 2024 Key Contents:P35
Web:Sustainability > Sustainability Management > Sustainability Promotion Structure
2-13 Delegation of responsibility for managing impacts Annual Report 2024 Key Contents:P35
Web:Sustainability > Sustainability Management > Sustainability Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Web:Corporate Governance
2-15 Conflicts of interest Annual Report 2024 Key Contents:P59-60、71-72
Annual Report 2024 Appendix / Corporate Data:P23-24
Web:Basic Policy for Management of Conflicts of Interest
2-16 Communication of critical concerns Annual Report 2024 Key Contents:P59-62
Web:Corporate Governance
Web:Sustainability > Sustainability Management > Sustainability Promotion Structure
2-17 Collective knowledge of the highest governance body Annual Report 2024 Key Contents:P35
Web:Sustainability > Sustainability Management > Sustainability Promotion Structure
Web:Sustainability > Sustainability Management > Sustainability Advisory Board
2-18 Evaluation of the performance of the highest governance body Annual Report 2024 Key Contents:P59-62
Web:Corporate Governance
Web:Disclosure based on the Corporate Governance Code
2-19 Remuneration policies Annual Report 2024 Key Contents:P63
Annual Report 2024 Appendix / Corporate Data:P218-220
2-20 Process to determine remuneration Annual Report 2024 Key Contents:P63
Annual Report 2024 Appendix / Corporate Data:P218-220
2-21 Annual total compensation ratio
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Annual Report 2024 Key Contents:P13-16
2-23 Policy commitments Annual Report 2024 Appendix / Corporate Data:P16-21、23-27
Web:Sustainability > Sustainability Management > Philosophies and Policies
2-24 Embedding policy commitments Annual Report 2024 Appendix / Corporate Data:P16-21、23-27
Web:Sustainability > Sustainability Management > Philosophies and Policies
Web:Sustainability > Sustainability Management > Sustainability Promotion Structure
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 2024 Appendix / Corporate Data:P16-21
Web:Sustainability > Social > Respect for Human Rights
Web:Sustainability > Governance > Compliance
2-26 Mechanisms for seeking advice and raising concerns Annual Report 2024 Appendix / Corporate Data:P16-21
Web:Sustainability > Social > Respect for Human Rightsx
Web:Sustainability > Governance > Compliance
2-27 Compliance with laws and regulations Annual Report 2024 Appendix / Corporate Data:P23-27
Web:Sustainability > Governance > Compliance
2-28 Membership associations Annual Report 2024 Key Contents:P36
Web:Sustainability > Sustainability Management > Participation in Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Annual Report 2024 Key Contents:P75-76
Climate & Nature Report 2024:P17-18
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 2024 Key Contents:P36
Web:Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose
3-2 List of material topics Annual Report 2024 Key Contents:P9-10
Web:Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose
3-3 Management of material topics Web:Sustainability > Sustainability Management > Sustainability Promotion Structure
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Annual Report 2024 Appendix / Corporate Data:P53-77
Web:Financial Information
201-2 Financial implications and other risks and opportunities due to climate change Annual Report 2024 Key Contents:P39-46
Climate & Nature Report 2024:P20、26-32、38-44、70-75、87-99
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 2024 retirement allowance:P71-72
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Climate & Nature Report 2024:P44
203-2 Significant indirect economic impacts Annual Report 2024 Key Contents:P23-30、37
Annual Report 2024 Appendix / Corporate Data:P30-32
Web:Sustainability > Sustainability Management > Sustainable Finance
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 on 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 Annual Report 2024 Key Contents:P20
Web:Sustainability > Governance > Tax Compliance
207-2 Tax governance, control, and risk management Annual Report 2024 Key Contents:P20
Web:Sustainability > Governance > Tax Compliance
207-4 Country-by-country reporting Annual Report 2024 Key Contents:P20
Web:Sustainability > Governance > Tax Compliance
GRI 302: Energy 2016
302-1 Energy consumption within the organization Web:Sustainability > Report/Index > ESG Data
GRI 303: Water and Effluent 2018
303-1 Interactions with water as a shared resource Climate & Nature Report 2024:P11、45-69
303-3 Water withdrawal Web:Sustainability > Report/Index > ESG Data
GRI 304: Biodiversity 2016
304-2 Significant impacts of activities, products, and services on biodiversity Climate & Nature Report 2024:P10-13、45-69、84、95-96
Web:Sustainability > Environment > Efforts to Address Climate Change and Nature-Related Issues (Disclosure Based on the TCFD and TNFD Recommendations)
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Web:Sustainability > Report/Index > ESG Data
305-2 Energy indirect (Scope 2) GHG emissions Web:Sustainability > Report/Index > ESG Data
305-3 Other indirect (Scope 3) GHG emissions Web:Sustainability > Report/Index > ESG Data
GRI 306: Waste 2020
306-3 Waste generated Web:Sustainability > Report/Index > ESG Data
306-4 Waste diverted from disposal Web:Sustainability > Report/Index > ESG Data
GRI 401: Employment 2016
401-1 New employee hires and employee turnover Web:Sustainability > Report/Index > ESG Data
401-3 Parental leave Web:Sustainability > Report/Index > ESG Data
GRI 403: Occupational Safety and Health 2018
403-3 Occupational health services 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 2024 Key Contents:P47-50
Web:Sustainability > Social > Human Resources Strategy
404-3 Percentage of employees receiving regular performance and career development reviews Annual Report 2024 Key Contents:P50
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
405-2 Ratio of basic salary and remuneration of women to men Web:Sustainability > Report/Index > ESG Data
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data No cases

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