Guidelines

Comparative Table with GRI Standards

This report is prepared with reference to the GRI Content Index and in accordance with the Core Option of the GRI Standards.

GENERAL DISCLOSURES

GRI 2: GENERAL DISCLOSURES 2021 Publication Page
1.The organization and its reporting practices
2‑1 Organizational details Corporate Data
2‑2 Entities included in the organization’s sustainability reporting ESG Data Book 2023 Scope of the Report (P.1)
2‑3 Reporting period, frequency and contact point ESG Data Book 2023 Scope of the Report (P.1)
2‑4 Restatements of information
2‑5 External assurance Third-Party Verification
2.Activities and workers
2‑6 Activities, value chain and other business relationships The Nippon Soda Group's Businesses
Value Creation Model
2‑7 Employees
2‑8 Workers who are not employees
3.Governance
2‑9 Governance structure and composition Corporate Governance
2‑10 Nomination and selection of the highest governance body Corporate Governance
2‑11 Chair of the highest governance body Promotion of CSR Management
Corporate Governance
2‑12 Role of the highest governance body in overseeing the management of impacts Promotion of CSR Management
Corporate Governance
2‑13 Delegation of responsibility for managing impacts Promotion of CSR Management
Corporate Governance
2‑14 Role of the highest governance body in sustainability reporting
2‑15 Conflicts of interest Corporate Governance
Compliance
Risk Management
2‑16 Communication of critical concerns Risk Management
2‑17 Collective knowledge of the highest governance body Corporate Governance
2‑18 Evaluation of the performance of the highest governance body Corporate Governance
2‑19 Remuneration policies Corporate Governance
2‑20 Process to determine remuneration Corporate Governance
2‑21 Annual total compensation ratio
4.Strategy, policies and practices
2‑22 Statement on sustainable development strategy The Nippon Soda Group's Sustainability Management
2‑23 Policy commitments Together with Our Employees (Human Rights and Labor Practices)
2‑24 Embedding policy commitments Together with Our Business Partners (Fair Operating Practices)
2‑25 Processes to remediate negative impacts Compliance
2‑26 Mechanisms for seeking advice and raising concerns Compliance
2‑27 Compliance with laws and regulations Compliance
2‑28 Membership associations Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
5.Stakeholder engagement
2‑29 Approach to stakeholder engagement Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
2‑30 Collective bargaining agreements Together with Our Employees (Human Rights and Labor Practices)
ESG Data Book 2023 P. 86 ESG Data

Material Topic Disclosure

GRI 3: Material Topics 2021 Publication Page
3‑1 Process to determin material topics The Nippon Soda Group's Sustainability Management
Stakeholder Dialogue
3‑2 List of material topics FY 2024 CSR Activity Policy and Targets of the Nippon Soda Group
The Nippon Soda Group's Sustainability Management
3‑3 Management of material topics The Nippon Soda Group's Sustainability Management

MATERIAL TOPICS

ECONOMIC

GRI 201: ECONOMIC PERFORMANCE 2016 Publication Page
201-1 Direct economic value generated and distributed The Nippon Soda Group's Businesses
ESG Data Book 2023 P. 86 ESG Data
201-2 Financial implications and other risks and opportunities due to climate change Responses to Climate Change Issues (Information Disclosure Based on the TCFD Recommendations)
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government

MARKET PRESENCE

GRI 202: MARKET PRESENCE 2016 Publication Page
202-1 Ratios of standard entry level wage by gender compared to local minimum wage Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
202-2 Proportion of senior management hired from the local community

INDIRECT ECONOMIC IMPACT

GRI 203: INDIRECT ECONOMIC IMPACT 2016 Publication Page
203-1 Infrastructure investments and services supported Environmental Protection
203-2 Significant indirect economic impact

PROCUREMENT PRACTICES

GRI 204: PROCUREMENT PRACTICES 2016 Publication Page
204-1 Proportion of spending on local suppliers

ANTI-CORRUPTION

GRI 205: ANTI-CORRUPTION 2016 Publication Page
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures Compliance
205-3 Confirmed incidents of corruption and actions taken Compliance

ANTI-COMPETITIVE BEHAVIOR

GRI 206: ANTI-COMPETITIVE BEHAVIOR 2016 Publication Page
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

TAX

GRI 207: TAX 2019 Publication Page
207-1 Approach to tax
207-2 Tax governance, management, and risk management
207-3 Engagement with stakeholders with regard to tax-related matters and addressing concerns
207-4 Reporting by country

MATERIALS

GRI 301: MATERIALS 2016 Publication Page
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

ENERGY

GRI 302: ENERGY 2016 Publication Page
302-1 Energy consumption within the organization ESG Data Book 2023 P. 80 ESG Data
302-2 Energy consumption outside of the organization
302-3 Energy intensity ESG Data Book 2023 P. 80 ESG Data
302-4 Reduction of energy consumption Evaluation Results for FY 2023 and CSR Activity Policies for FY 2024
Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
302-5 Reductions in energy requirements of products and services Evaluation Results for FY 2023 and CSR Activity Policies for FY 2024

WATER

GRI 303: WATER and WASTEWATER 2018 Publication Page
303-1 Reciprocal action with water as a shared resource Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
303-2 Management of impact related to drainage Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
303-3 Water intake ESG Data Book 2023 P. 80 ESG Data
303-4 Discharged water
303-5 Water consumption ESG Data Book 2023 P. 80 ESG Data

BIODIVERSITY

GRI 304: BIODIVERSITY 2016 Publication Page
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impact of activities, products, and services on biodiversity Environmental Protection
304-3 Habitats protected or restored Environmental Protection
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

EMISSIONS

GRI 305: EMISSIONS 2016 Publication Page
305-1 Direct (Scope 1) GHG emissions Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
305-2 Energy indirect (Scope 2) GHG emissions ESG Data Book 2023 P. 80 ESG Data
305-3 Other indirect (Scope 3) GHG emissions Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
305-4 GHG emissions intensity ESG Data Book 2023 P. 80 ESG Data
305-5 Reduction of GHG emissions Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
305-6 Emissions of ozone-depleting substances (ODS) ESG Data Book 2023 P. 80 ESG Data
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions ESG Data Book 2023 P. 80 ESG Data

WASTE

GRI 306: WASTE 2020 Publication Page
306-1 Significant impact of waste generation and waste-related matters Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
306-2 Management of significant impact of waste-related matters Environmental Protection
306-3 Generated waste Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
306-4 Waste that was not disposed of Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
306-5 Waste that was disposed of

SUPPLIER ENVIRONMENTAL ASSESSMENT

GRI 308: SUPPLIER ENVIRONMENTAL ASSESSMENT 2016 Publication Page
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impact in the supply chain and actions taken

EMPLOYMENT

GRI 401:EMPLOYMENT 2016 Publication Page
401-1 New employee hires and employee turnover Together with Our Employees (Human Rights and Labor Practices)
ESG Data Book 2023 P. 80 ESG Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave Together with Our Employees (Human Rights and Labor Practices)
ESG Data Book 2023 P. 80 ESG Data

LABOR/MANAGEMENT RELATIONS

GRI 402: LABOR/MANAGEMENT RELATIONS 2016 Publication Page
402-1 Minimum notice periods regarding operational changes

OCCUPATIONAL HEALTH AND SAFETY

GRI 403: OCCUPATIONAL HEALTH AND SAFETY 2018 Publication Page
403-1 Occupational health and safety management system Promotion of CSR Management
Occupational Safety and Health
403-2 Hazard identification, risk assessment, and incident investigation Process Safety and Disaster Prevention/BCP
Occupational Safety and Health
403-3 Occupational health services Process Safety and Disaster Prevention/BCP
Occupational Safety and Health
403-4 Worker participation, consultation, and communication on occupational health and safety Process Safety and Disaster Prevention/BCP
Occupational Safety and Health
403-5 Worker training on occupational health and safety Process Safety and Disaster Prevention/BCP
Occupational Safety and Health
Initiatives for the Next Generation
403-6 Promotion of improved worker health Occupational Safety and Health
403-7 Prevention and mitigation of business relationships having a direct influence on occupational health and safety Occupational Safety and Health
Chemicals and Product Safety
Logistics Safety and Quality Assurance
Together with Our Business Partners (Fair Operating Practices)
403-8 Workers to whom the occupational health and safety management system applies Together with Our Employees (Human Rights and Labor Practices)
Occupational Safety and Health
403-9 Work-related injuries Occupational Safety and Health
ESG Data Book 2023 P. 84 ESG Data
Together with Our Employees (Human Rights and Labor Practices)
403-10 Work-related illness or poor health Occupational Safety and Health
ESG Data Book 2023 P. 86 ESG Data

TRAINING AND EDUCATION

GRI 404: TRAINING AND EDUCATION 2016 Publication Page
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs Together with Our Employees (Human Rights and Labor Practices)
Initiatives for the Next Generation
Process Safety and Disaster Prevention/BCP
404-3 Percentage of employees receiving regular performance and career development reviews

DIVERSITY AND EQUAL OPPORTUNITY

GRI 405: DIVERSITY AND EQUAL OPPORTUNITY 2016 Publication Page
405-1 Diversity of governance bodies and employees Corporate Governance
ESG Data Book 2023 P. 80 ESG Data
405-2 Ratio of basic salary and remuneration of women to men

NON-DISCRIMINATION

GRI 406: NON-DISCRIMINATION 2016 Publication Page
406-1 Incidents of discrimination and corrective actions taken

FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING

GRI 407: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING 2016 Publication Page
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

CHILD LABOR

GRI 408: CHILD LABOR 2016 Publication Page
408-1 Operations and suppliers at significant risk for incidents of child labor

FORCED OR COMPULSORY LABOR

GRI 409: FORCED OR COMPULSORY LABOR 2016 Publication Page
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

SECURITY PRACTICES

GRI 410: SECURITY PRACTICES 2016 Publication Page
410-1 Security personnel trained in human rights policies or procedures

RIGHTS OF INDIGENOUS PEOPLES

GRI 411: RIGHTS OF INDIGENOUS PEOPLES 2016 Publication Page
411-1 Incidents of violations involving rights of indigenous peoples

LOCAL COMMUNITIES

GRI 413: LOCAL COMMUNITIES 2016 Publication Page
413-1 Operations with local community engagement, impact assessments, and development programs Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
413-2 Operations with significant actual and potential negative impact on local communities

SUPPLIER SOCIAL ASSESSMENT

GRI 414: SUPPLIER SOCIAL ASSESSMENT 2016 Publication Page
414-1 New suppliers that were screened using social criteria
414-2 Negative social impact in the supply chain and actions taken

PUBLIC POLICY

GRI 415: PUBLIC POLICY 2016 Publication Page
415-1 Political contributions Compliance

CUSTOMER HEALTH AND SAFETY

GRI 416: CUSTOMER HEALTH AND SAFETY 2016 Publication Page
416-1 Assessment of the health and safety impact of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impact of products and services Evaluation Results for FY 2023 and CSR Activity Policies for FY 2024
Compliance

MARKETING AND LABELING

GRI 417: MARKETING AND LABELING 2016 Publication Page
417-1 Requirements for product and service information and labeling Chemicals and Product Safety
417-2 Incidents of non-compliance concerning product and service information and labeling Evaluation Results for FY 2023 and CSR Activity Policies for FY 2024
Compliance
417-3 Incidents of non-compliance concerning marketing communications Evaluation Results for FY 2023 and CSR Activity Policies for FY 2024
Compliance

CUSTOMER PRIVACY

GRI 418: CUSTOMER PRIVACY 2016 Publication Page
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

EFFLUENTS AND WASTE

Comparative Table with ISO 26000

Core subjects Issues Publication Page
Organizational Governance Organizational Governance Promotion of CSR Management
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Corporate Governance
Human Rights Due Diligence
Human Rights Risk Situations Together with Our Employees (Human Rights and Labor Practices)
Compliance
Avoidance of Complicity Together with Our Employees (Human Rights and Labor Practices)
Together with Our Business Partners (Fair Operating Practices)
Compliance
Resolving Grievances Together with Our Employees (Human Rights and Labor Practices)
Compliance
Risk Management
Discrimination and Vulnerable Groups Together with Our Employees (Human Rights and Labor Practices)
Together with Our Business Partners (Fair Operating Practices)
Compliance
Civil and Political Rights Together with Our Employees (Human Rights and Labor Practices)
Together with Our Business Partners (Fair Operating Practices)
Compliance
Economic, Social and Cultural Rights Occupational Safety and Health
Together with Our Employees (Human Rights and Labor Practices)
Fundamental Principles and Rights at Work Occupational Safety and Health
Together with Our Employees (Human Rights and Labor Practices)
Together with Our Business Partners (Fair Operating Practices)
Compliance
Labor Practices Employment and Employment Relationship Together with Our Employees (Human Rights and Labor Practices)
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Conditions of Work and Social Protection Together with Our Employees (Human Rights and Labor Practices)
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Social Dialogue Occupational Safety and Health
Together with Our Employees (Human Rights and Labor Practices)
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Health and Safety at Work Occupational Safety and Health
Together with Our Employees (Human Rights and Labor Practices)
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Human Development and Training in the Workplace Initiatives for the Next Generation
Together with Our Employees (Human Rights and Labor Practices)
Environment Prevention of Pollution Environmental Protection
Chemicals and Product Safety
ESG Data Book 2023 P. 80 ESG Data
Sustainable Resource Use Environmental Protection
ESG Data Book 2023 P. 80 ESG Data
Climate Change Mitigation and Adaptation Environmental Protection
Responses to Climate Change Issues (Information Disclosure Based on the TCFD Recommendations)
ESG Data Book 2023 P. 80 ESG Data
Protection of the Environment, Biodiversity and Restoration of Natural Habitats Environmental Protection
Fair Operating Practices Anti-Corruption Compliance
Risk Management
Responsible Political Involvement Compliance
Fair Competition Together with Our Business Partners (Fair Operating Practices)
Compliance
Promoting Social Responsibility in the Value Chain Together with Our Business Partners (Fair Operating Practices)
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Respect for Property Rights Together with Our Business Partners (Fair Operating Practices)
Compliance
Consumer Issues Fair Marketing, Factual and Unbiased Information and Fair Contractual Practices Logistics Safety and Quality Assurance
Chemicals and Product Safety
Together with Our Customers (Consumer Issues)
Together with Our Business Partners (Fair Operating Practices)
Compliance
Protecting Consumers’ Health and Safety Logistics Safety and Quality Assurance
Chemicals and Product Safety
Together with Our Customers (Consumer Issues)
Sustainable Consumption Together with Our Customers (Consumer Issues)
Consumer Service, Support, and Complaint and Dispute Resolution Logistics Safety and Quality Assurance
Together with Our Customers (Consumer Issues)
Consumer Data Protection and Privacy Risk Management
Access to Essential Services Logistics Safety and Quality Assurance
Together with Our Customers (Consumer Issues)
Education and Awareness Together with Our Customers (Consumer Issues)
Community Involvement
and Development
Community Involvement Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Education and Culture Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Employment Creation and Skills Development Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Technology Development and Access CSR Activities to Improve Corporate Value
Wealth and Income Creation Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Health Process Safety and Disaster Prevention/BCP
Logistics Safety and Quality Assurance
Chemicals and Product Safety
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)
Social Investment Environmental Protection
Together with Our Local Communities (Community Involvement / Development and Social Dialogue)