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, 2024 through December 31, 2024.
		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	Promoting Climate Change Countermeasures
	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.44 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.1-5 Message from the President)
	2-23	Policy commitments	Integrated Report (P.1-5 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 (Economic)

GRI STANDARD	DISCLOSURE		LOCATION
GRI 201: Economic Performance 2016	201-1	Direct economic value generated and distributed	Value-Creation Process
	201-2	Financial implications and other risks and opportunities due to climate change	Information Disclosure Based on TCFD Recommendations
	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

Topic-specific Standards (Environmental)

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 302: Energy 2016	302-1	Energy consumption within the organization	Energy Conservation
	302-2	Energy consumption outside of the organization	Environmental Data
	302-3	Energy intensity	Energy Conservation
	302-4	Reduction of energy consumption	Energy Conservation
	302-5	Reductions in energy requirements of products and services	Promoting Life Cycle Assessment
GRI 303 Water and Effluents 2018	303-1	Interactions with water as a shared resource	Water Resource Conservation
	303-2	Management of water discharge-related impacts	Water Resource Conservation
	303-3	Water withdrawal	Environmental Data
	303-4	Water discharge	Environmental Data
	303-5	Water consumption	Environmental Data
GRI 304: Biodiversity 2016	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Information Disclosure Based on TNFD Recommendations
	304-2	Significant impacts of activities, products and services on biodiversity	Information Disclosure Based on TNFD Recommendations
	304-3	Habitats protected or restored	Activities for Environmental and Biodiversity Conservation
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Activities for Environmental and Biodiversity Conservation
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	Promoting Climate Change Countermeasures Environmental Data
	305-2	Energy indirect (Scope 2) GHG emissions	Promoting Climate Change Countermeasures Environmental Data
	305-3	Other indirect (Scope 3) GHG emissions	Promoting Climate Change Countermeasures Environmental Data
	305-5	Reduction of GHG emissions	Promoting Climate Change Countermeasures
	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

Topic-specific Standards (Social)

GRI STANDARD	DISCLOSURE		LOCATION
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	Social Data
	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
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	404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Management and Development
GRI 404: Training and Education 2016	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
GRI 405: Diversity and Equal Opportunity 2016	405-2	Ratio of basic salary and remuneration of women to men	Social Data
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 Risk of personal information leakage due to unauthorized access (Japanese Eddition) Apology and report regarding targeted attack emails (Japanese Eddition) (first report) Apology and report regarding targeted attack emails (Japanese Eddition) (final report)