GRI Content Index | Sustainability Data | Sustainability

Universal Standards

GRI STANDARD
GRI 1: Foundation 2021		Statement of use	Nisshinbo Holdings reports with reference to the GRI Standards for the period January 1, 2025 through December 31, 2025.
		GRI 1 used	GRI 1: Foundation 2021
		GRI sector-specific standards to be used	There are currently no applicable sector-specific standards.
GRI STANDARD	DISCLOSURE		LOCATION
GRI 2: General Disclosures 2021	1. Organization and Reporting Practices
	2-1	Organizational details	Corporate Profile
	2-2	Entities included in the organization’s sustainability reporting	Business Lines
	2-3	Reporting period, frequency and contact point	Editing Policy
	2-4	Restatements of information	No correction or revision of information.
	2-5	External assurance	Nisshinbo Group Environmental Data 2025 (Greenhouse Gas Emissions and Water Withdrawal)
	2. Business Activities and Workers
	2-6	Activities, value chain and other business relationships	Corporate Profile
	2-7	Employees	Social Data
	2-8	Workers who are not employees	Social Data
	3. Governance
	2-9	Governance structure and composition	Nisshinbo Corporate Governance Policy
	2-10	Nomination and selection of the highest governance body	Nisshinbo Corporate Governance Policy
	2-11	Chair of the highest governance body	Nisshinbo Corporate Governance Policy
	2-12	Role of the highest governance body in overseeing the management of impacts	Nisshinbo Corporate Governance Policy
	2-13	Delegation of responsibility for managing impacts	Risk Management
	2-14	Role of the highest governance body in sustainability reporting	Promotion System for Sustainability Activity
	2-15	Conflicts of interest	Nisshinbo Corporate Governance Policy
	2-16	Communication of critical concerns	Basic Stance Regarding Corporate Governance
	2-17	Collective knowledge of the highest governance body	Integrated Report (P.50 Skill Matrix)
	2-18	Evaluation of the performance of the highest governance body	Nisshinbo Corporate Governance Policy
	2-19	Remuneration policies	Nisshinbo Corporate Governance Policy
	2-20	Process to determine remuneration	Nisshinbo Corporate Governance Policy
	4. Strategy, Policy and Practice
	2-22	Statement on sustainable development strategy	Integrated Report (P.3-7 Message from the President) HP (Message from the President)
	2-23	Policy commitments	Integrated Report (P.3-7 Message from the President) HP (Message from the President) Sustainability Site (Message from the President) Nisshinbo Group Human Rights Statement
	2-24	Embedding policy commitments	Sustainability Promotion Plan and KPIs
	2-25	Processes to remediate negative impacts	Risk Management Human Rights Due Diligence Initiatives
	2-26	Mechanisms for seeking advice and raising concerns	Thorough Compliance and Corporate Ethics
	2-27	Compliance with laws and regulations	Thorough Compliance and Corporate Ethics
	2-28	Membership associations	Commitment to Initiatives
	5. Stakeholder Engagement
	2-29	Approach to stakeholder engagement	Stakeholder Engagement and Third Party Opinion
	2-30	Collective bargaining agreements	Relationship with Employees
GRI STANDARD	DISCLOSURE		LOCATION
GRI 3: Material Topics 2021	3-1	Process to determine material topics	Materiality
	3-2	List of material topics	Materiality
	3-3	Management of material topics	Sustainability Promotion Plan and KPIs

Topic-specific Standards

GRI STANDARD	DISCLOSURE		LOCATION
GRI 101: Biodiversity 2024	101-1	Policies to halt and reverse biodiversity loss	Corporate Philosophy Business Conduct Guidelines Nisshinbo Group Sustainable Procurement Guideline
	101-2	Management of biodiversity impacts	Promotion System for Sustainability Activity Sustainability Promotion Plan and KPIs Information Disclosure Based on TNFD Recommendations Environmental Management
	101-3	Access and benefit-sharing	Not applicable
	101-4	Identification of biodiversity impacts	Materiality Information Disclosure Based on TNFD Recommendations Activities for Environmental and Biodiversity Conservation
	101-5	Locations with biodiversity impacts	Information Disclosure Based on TNFD Recommendations Activities for Environmental and Biodiversity Conservation
	101-6	Direct drivers of biodiversity loss	Information Disclosure Based on TNFD Recommendations Promoting Climate Change Countermeasures Water Resource Conservation Chemical Substance Management
	101-7	Changes to the state of biodiversity	Information Disclosure Based on TNFD Recommendations
	101-8	Ecosystem services	Information Disclosure Based on TNFD Recommendations Activities for Environmental and Biodiversity Conservation Social Involvement

GRI STANDARD	DISCLOSURE		LOCATION
GRI 102: Climate Change 2025	102-1	Transition plan for climate change mitigation	Information Disclosure Based on TCFD Recommendations Sustainability Promotion Plan and KPIs Environmental Management Promoting Climate Change Countermeasures
	102-2	Climate change adaptation plan	Information Disclosure Based on TCFD Recommendations Promoting Climate Change Countermeasures Risk Management
	102-3	Just transition	Information Disclosure Based on TCFD Recommendations Human Resource Management and Development Social Data 2025
	102-4	GHG emissions reduction targets and progress	Sustainability Promotion Plan and KPIs Environmental Management Promoting Climate Change Countermeasures Environmental Data 2025
	102-5	Scope 1 GHG emissions	Sustainability Promotion Plan and KPIs Environmental Management Promoting Climate Change Countermeasures Environmental Data 2025
	102-6	Scope 2 GHG emissions	Sustainability Promotion Plan and KPIs Environmental Management Promoting Climate Change Countermeasures Environmental Data 2025
	102-7	Scope 3 GHG emissions	Promoting Climate Change Countermeasures Environmental Data 2025
	102-8	GHG emissions intensity	Environmental Data 2025
	102-9	GHG removals in the value chain	Not applicable
	102-10	Carbon credits	Promoting Climate Change Countermeasures Material Balance Environmental Data 2025
GRI 103: Energy 2025	103-1	Energy policies and commitments	Environmental Management Energy Conservation
	103-2	Energy consumption and self-generation within the organization	Energy Conservation Material Balance Environmental Data 2025
	103-3	Upstream and downstream energy consumption	Energy Conservation Promoting Life Cycle Assessment（LCA） Material Balance Promoting Responsible Supply Chains Environmental Data 2025
	103-4	Energy intensity	Energy Conservation Environmental Data 2025
	103-5	Reduction in energy consumption	Energy Conservation Environmental Data 2025

GRI STANDARD	DISCLOSURE		LOCATION
GRI 201: Economic Performance 2016	201-1	Direct economic value generated and distributed	Value-Creation Process
	201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report (Japanese Eddition, P.117-119)
	201-4	Financial assistance received from government	Not applicable
GRI 202: Market Presence 2016	202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Recruiting Site (Japanese Eddition)
GRI 203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	Social Involvement Activities for Environmental and Biodiversity Conservation
GRI 205: Anti-corruption 2016	205-1	Operations assessed for risks related to corruption	Risk Management Thorough Compliance and Corporate Ethics
GRI 205: Anti-corruption 2016	205-2	Communication and training about anti-corruption policies and procedures	Thorough Compliance and Corporate Ethics
GRI 207: Tax 2019	207-1	Approach to tax	Nisshinbo Group Tax Policy
	207-2	Tax governance, control, and risk management	Nisshinbo Group Tax Policy
	207-3	Stakeholder engagement and management of concerns related to tax	Nisshinbo Group Tax Policy

GRI STANDARD	DISCLOSURE		LOCATION
GRI 301: Materials 2016	301-1	Materials used by weight or volume	Material Balance
	301-2	Recycled input materials used	Resource Conservation
	301-3	Reclaimed products and their packaging materials	Resource Conservation
GRI 303 Water and Effluents 2018	303-1	Interactions with water as a shared resource	Water Resource Conservation Information Disclosure Based on TNFD Recommendations
	303-2	Management of water discharge-related impacts	Water Resource Conservation Information Disclosure Based on TNFD Recommendations
	303-3	Water withdrawal	Environmental Data 2025
	303-4	Water discharge	Environmental Data 2025
	303-5	Water consumption	Environmental Data 2025
GRI 305: Emissions 2016	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Chemical Substance Management
GRI 306: Waste 2020	306-1	Waste generation and significant waste-related impacts	Resource Conservation
	306-2	Management of significant waste-related impacts	Resource Conservation
	306-3	Waste generated	Material Balance
	306-4	Waste diverted from disposal	Resource Conservation
	306-5	Waste directed to disposal	Resource Conservation
GRI 308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	Promoting Responsible Supply Chains
GRI 308: Supplier Environmental Assessment 2016	308-2	Negative environmental impacts in the supply chain and actions taken	Promoting Responsible Supply Chains

GRI STANDARD	DISCLOSURE		LOCATION
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	Social Data 2025
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Recruiting Site (Japanese Eddition)
	401-3	Parental leave	Social Data 2025
GRI 402: Labor/Management Relations 2016	402-1	Minimum notice periods regarding operational changes	Relationship with Employees
GRI 403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	Promoting Occupational Accident Prevention
	403-2	Hazard identification, risk assessment, and incident investigation	Promoting Occupational Accident Prevention
	403-3	Occupational health services	Promoting Occupational Accident Prevention
	403-4	Worker participation, consultation, and communication on occupational health and safety	Promoting Occupational Accident Prevention
	403-5	Worker training on occupational health and safety	Promoting Occupational Accident Prevention
	403-6	Promotion of worker health	Promoting Health Management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Promoting Occupational Accident Prevention
	403-8	Workers covered by an occupational health and safety management system	Promoting Occupational Accident Prevention
	403-9	Work-related injuries	Promoting Occupational Accident Prevention
	403-10	Work-related ill health	Promoting Health Management
GRI 404: Training and Education 2016	404-1	Average hours of training per year per employee	Social Data 2025
	404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Management and Development
	404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Management and Development
GRI 405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	Promoting Diversity and Inclusion Social Data 2025
GRI 405: Diversity and Equal Opportunity 2016	405-2	Ratio of basic salary and remuneration of women to men	Social Data 2025
GRI 406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	Thorough Compliance and Corporate Ethics
GRI 407: Freedom of Association and Collective Bargaining 2016	407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Relationship with Employees Promoting Responsible Supply Chains
GRI 408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights Due Diligence Initiatives Promoting Responsible Supply Chains
GRI 409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights Due Diligence Initiatives Promoting Responsible Supply Chains
GRI 413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Social Involvement
GRI 413: Local Communities 2016	413-2	Operations with significant actual and potential negative impacts on local communities	Not applicable
GRI 414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	Promoting Responsible Supply Chains
GRI 414: Supplier Social Assessment 2016	414-2	Negative social impacts in the supply chain and actions taken	Thorough Compliance and Corporate Ethics Promoting Responsible Supply Chains
GRI 416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	Initiatives to Improve Quality and Customer Satisfaction
GRI 416: Customer Health and Safety 2016	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Initiatives to Improve Quality and Customer Satisfaction
GRI 417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	Initiatives to Improve Quality and Customer Satisfaction
GRI418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Thorough Information Security