GRI Guideline

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, 2022 through December 31, 2022.
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.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
2-21 Annual total compensation ratio
4. Strategy, Policy and Practice
2-22 Statement on sustainable development strategy Integrated Report (P.10-15 Message from the President)
2-23 Policy commitments Message from the President
2-24 Embedding policy commitments Sustainability Promotion Plan and KPIs
2-25 Processes to remediate negative impacts Risk Management
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
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 Social Data
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
202-2 Proportion of senior management hired from the local community
GRI 203:
Indirect Economic Impacts
2016 		203-1 Infrastructure investments and services supported Water Resource Conservation
203-2 Significant indirect economic impacts
GRI 204:
Procurement Practices
2016 		204-1 Proportion of spending on local suppliers
GRI 205:
Anti-corruption
2016 		205-1 Operations assessed for risks related to corruption Risk Management
205-2 Communication and training about anti-corruption policies and procedures Thorough Compliance and Corporate Ethics
205-3 Confirmed incidents of corruption and actions taken Thorough Compliance and Corporate Ethics
GRI 206:
Anti-competitive Behavior 2016
2016 		206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 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
207-4 Country-by-country reporting

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 Contribution to Environmental and Biodiversity Conservation
304-2 Significant impacts of activities, products and services on biodiversity Not applicable
304-3 Habitats protected or restored Contribution to Environmental and Biodiversity Conservation
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Contribution to Environmental and Biodiversity Conservation
GRI 305:
Emissions
2016 		305-1 Direct (Scope 1) GHG emissions Promoting Climate Change Countermeasures
305-2 Energy indirect (Scope 2) GHG emissions Promoting Climate Change Countermeasures
305-3 Other indirect (Scope 3) GHG emissions Promoting Climate Change Countermeasures
305-4 GHG emissions intensity Promoting Climate Change Countermeasures
305-5 Reduction of GHG emissions Promoting Climate Change Countermeasures
305-6 Emissions of ozone-depleting substances (ODS)
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
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
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 		404-1 Average hours of training per year per employee
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
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
GRI 408:
Child Labor
2016 		408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409:
Forced or Compulsory Labor
2016 		409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410:
Security Practices
2016 		410-1 Security personnel trained in human rights policies or procedures
GRI 411:
Rights of Indigenous Peoples
2016 		411-1 Incidents of violations involving rights of indigenous peoples
GRI 413:
Local Communities
2016 		413-1 Operations with local community engagement, impact assessments, and development programs Social Involvement
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
414-2 Negative social impacts in the supply chain and actions taken Thorough Compliance and Corporate Ethics
GRI 415:
Public Policy
2016 		415-1 Political contributions
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
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
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications
GRI418:
Customer Privacy
2016 		418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Thorough Information Security