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GRI Guideline Comparison Table

GRI Guideline Comparison Table

Our sustainability references GRIs Sustainability Reporting Standard. The information reported in this GRI Standard Content Index is for the period 1 April 2022 to 31 March 2023.

GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details Annual Report 2023：P268
Value Report 2023：P42
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 −
2. Activities and workers
2-6 Activities, value chain and other business relationships Annual Report 2023：P27-30
Value Report 2023：P10, P13-14
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 2023：P41-50
Web：Business Management
2-10 Nomination and selection of the highest governance body Annual Report 2023：P41-44
2-11 Chair of the highest governance body Annual Report 2023：P41-44, P231
2-12 Role of the highest governance body in overseeing the management of impacts Annual Report 2023：P18
Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
2-13 Delegation of responsibility for managing impacts Annual Report 2023：P18
Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Web：Business Management
2-15 Conflicts of interest Annual Report 2023：P41-50
Web：Basic Policy for Management of Conflicts of Interest
2-16 Communication of critical concerns Annual Report 2023：P44-46
Web：Business Management
Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
2-17 Collective knowledge of the highest governance body Annual Report 2023：P18
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 2023：P41-46
Web：Business Management
Web：Disclosure based on the Corporate Governance Code
2-19 Remuneration policies Annual Report 2023：P47, P256-258
2-20 Process to determine remuneration Annual Report 2023：P47, P256-258
2-21 Annual total compensation ratio −
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Annual Report 2023：P4-12
Value Report 2023：P3-8
2-23 Policy commitments Annual Report 2023：P60-64
Web：Sustainability > Sustainability Management > Philosophies and Policies
2-24 Embedding policy commitments Annual Report 2023：P53-55, P60-64
Web：Sustainability > Sustainability Management > Philosophies and Policies
Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
Web：Sustainability > Social > Respect for Human Rights
Web：Sustainability > Governance > Compliance
2-25 Processes to remediate negative impacts Annual Report 2023：P53-55
Web：Sustainability > Social > Respect for Human Rights
Web：Sustainability > Governance > Compliance
2-26 Mechanisms for seeking advice and raising concerns Annual Report 2023：P53-55
Web：Sustainability > Social > Respect for Human Rights
Web：Sustainability > Governance > Compliance
2-27 Compliance with laws and regulations Annual Report 2023：60-64
Web：Sustainability > Governance > Compliance
2-28 Membership associations Annual Report 2023：P19
Web：Sustainability > Sustainability Management > Participation in Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement 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 Web：Sustainability > Sustainability Management > Identifying Sustainability Issues
3-2 List of material topics Annual Report 2023：P19
Web：Sustainability > Sustainability Management > Identifying Sustainability Issues
3-3 Management of material topics Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
GRI 201: Economic Performance 2016
Management approach disclosures Annual Report 2023：P92-98
201-1 Direct economic value generated and distributed Annual Report 2023：P92-98
Web：Financial Information
201-2 Financial implications and other risks and opportunities due to climate change Annual Report 2023：P23-26
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Strategy
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Risk Management
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Indicators and Targets
201-3 Defined benefit plan obligations and other retirement plans −
GRI 203: Indirect Economic Impacts 2016
Management approach disclosures Annual Report 2023：P20-21, P67-69
Value Report 2023：P15-16, P25-36
Web：Sustainability > Sustainability Management > Our Purpose, Vision and Mission
Web：Sustainability > Sustainability Management > Medium- to Long-Term Goals and Initiatives
Web：Sustainability > Sustainability Management > Sustainable Finance
203-2 Significant indirect economic impacts Annual Report 2023：P67-69
Value Report 2023：P15-16, P25-36
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 > Demonstrating the Multi-Functional Role of Forests
Web：Sustainability > Environment > Sustainable Oceans and Fishery Industries
GRI 205: Anti-corruption 2016
Management approach disclosures Annual Report 2023：P56
Web：Sustainability > Governance > Compliance
GRI 207: Tax 2019
Management approach disclosures Annual Report 2023：P14
Web：Sustainability > Governance > Tax Compliance
207-1 Approach to tax Annual Report 2023：P14
Web：Sustainability > Governance > Tax Compliance
207-2 Tax governance, control, and risk management Annual Report 2023：P14
Web：Sustainability > Governance > Tax Compliance
207-4 Country-by-country reporting Annual Report 2023：P14
Web：Sustainability > Governance > Tax Compliance
GRI 302: Energy 2016
Management approach disclosures −
302-1 Energy consumption within the organization Web：Sustainability > Report/Index > ESG Data
GRI 303: Water and Effluent 2018
Management approach disclosures −
303-3 Water withdrawal Web：Sustainability > Report/Index > ESG Data
GRI 304: Biodiversity 2016
Management approach disclosures Web：Sustainability > Environment > Natural Capital and Biodiversity
304-2 Significant impacts of activities, products, and services on biodiversity Web：Sustainability > Environment > Natural Capital and Biodiversity
GRI 305: Emissions 2016
Management approach disclosures Annual Report 2023：P23-26
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Governance
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Strategy
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Risk Management
Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Indicators and Targets
305-1 Direct (Scope 1) GHG emissions Web：Sustainability > Environment > Climate Change (Based on TCFD Recommendations) > Indicators and Targets
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 > Environment > Climate Change (Based on TCFD Recommendations) > Indicators and Targets
Web：Sustainability > Report/Index > ESG Data
GRI 306: Waste 2020
Management approach disclosures −
306-3 Waste generated Web：Sustainability > Report/Index > ESG Data
306-4 Waste diverted from disposal Web：Sustainability > Report/Index > ESG Data
306-5 Waste directed to disposal Web：Sustainability > Report/Index > ESG Data
GRI 401: Employment 2016
Management approach disclosures Web：Sustainability > Social > Human Resources Strategy
401-1 New employee hires and employee turnover Web：Sustainability > Report/Index > ESG Data
401-3 Parental leave Web：Sustainability > Social > Diversity & Inclusion
GRI 402: Labor/Management Relations 2016
Management approach disclosures Web：Sustainability > Social > Human Resources Strategy
GRI 403: Occupational Safety and Health 2018
Management approach disclosures Web：Sustainability > Social > Human Resources Strategy
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
Management approach disclosures Annual Report 2023：P70-71
Web：Sustainability > Social > Human Resources Strategy
404-2 Programs for upgrading employee skills and transition assistance programs Annual Report 2023：P70-71
Web：Sustainability > Social > Human Resources Strategy
GRI 405: Diversity and Equal Opportunity 2016
Management approach disclosures Annual Report 2023：P71
Web：Sustainability > Social > Diversity & Inclusion
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 412: Human Rights Assessment 2016
Management approach disclosures Web：Sustainability > Sustainability Management > Philosophies and Policies
Web：Sustainability > Sustainability Management > Initiatives to Manage Environmental and Social Risks
Web：Sustainability > Social > Respect for Human Rights
412-1 Operations that have been subject to human rights reviews or impact assessments Web：Sustainability > Social > Respect for Human Rights
412-2 Employee training on human rights policies or procedures Web：Sustainability > Social > Respect for Human Rights
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Web：Sustainability > Sustainability Management > Initiatives to Manage Environmental and Social Risks
GRI 418: Customer Privacy 2016
Management approach disclosures Annual Report 2023：P63
Web：Sustainability > Governance > Information Security

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