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 Scope of the Report (P.1) |
| 2‑3 | Reporting period, frequency and contact point | ESG Data Book (from 2022) Scope of the Report (P.1) |
| 2‑4 | Restatements of information | ー |
| 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 |
| 2‑7 | Employees | ー |
| 2‑8 | Workers who are not employees | ー |
| 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 | Corporate Governance |
| 2‑13 | Delegation of responsibility for managing impacts | Promotion of CSR Management |
| 2‑14 | Role of the highest governance body in sustainability reporting | ー |
| 2‑15 | Conflicts of interest | Corporate Governance |
| 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 | ー |
| 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 | ESG Data Book (from 2022) P. 77 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 (from 2022) Ｐ.85 Social Data of Nippon Soda | ||
| 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 | ー |
| 201-4 | Financial assistance received from government | ー |
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 | ー |
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 | ー |
PROCUREMENT PRACTICES
| GRI 204: PROCUREMENT PRACTICES 2016 | Publication Page | |
|---|---|---|
| 204-1 | Proportion of spending on local suppliers | ー |
ANTI-CORRUPTION
| GRI 205: ANTI-CORRUPTION 2016 | Publication Page | |
|---|---|---|
| 205-1 | Operations assessed for risks related to corruption | ー |
| 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 | ー |
TAX
| GRI 207: TAX 2019 | Publication Page | |
|---|---|---|
| 207-1 | Approach to tax | ー |
| 207-2 | Tax governance, management, and risk management | ー |
| 207-3 | Engagement with stakeholders with regard to tax-related matters and addressing concerns | ー |
| 207-4 | Reporting by country | ー |
MATERIALS
| GRI 301: MATERIALS 2016 | Publication Page | |
|---|---|---|
| 301-1 | Materials used by weight or volume | ー |
| 301-2 | Recycled input materials used | ー |
| 301-3 | Reclaimed products and their packaging materials | ー |
ENERGY
| GRI 302: ENERGY 2016 | Publication Page | |
|---|---|---|
| 302-1 | Energy consumption within the organization | ESG Data Book (from 2022) P. 77 ESG Data |
| 302-2 | Energy consumption outside of the organization | ー |
| 302-3 | Energy intensity | ESG Data Book (from 2022) P. 77 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 (from 2022) P. 77 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 (from 2022) P. 77 ESG Data | ||
| 303-2 | Management of impact related to drainage | Environmental Protection |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 303-3 | Water intake | ESG Data Book (from 2022) P. 77 ESG Data |
| 303-4 | Discharged water | ー |
| 303-5 | Water consumption | ESG Data Book (from 2022) P. 77 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 | ー |
| 304-2 | Significant impact of activities, products, and services on biodiversity | ー |
| 304-3 | Habitats protected or restored | ー |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | ー |
EMISSIONS
| GRI 305: EMISSIONS 2016 | Publication Page | |
|---|---|---|
| 305-1 | Direct (Scope 1) GHG emissions | Environmental Protection |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 305-2 | Energy indirect (Scope 2) GHG emissions | ESG Data Book (from 2022) P. 77 ESG Data |
| 305-3 | Other indirect (Scope 3) GHG emissions | Environmental Protection |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 305-4 | GHG emissions intensity | ESG Data Book (from 2022) P. 77 ESG Data |
| 305-5 | Reduction of GHG emissions | Environmental Protection |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | ESG Data Book (from 2022) P. 77 ESG Data |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG Data Book (from 2022) P. 77 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 (from 2022) P. 77 ESG Data | ||
| 306-2 | Management of significant impact of waste-related matters | Environmental Protection |
| 306-3 | Generated waste | Environmental Protection |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 306-4 | Waste that was not disposed of | Environmental Protection |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 306-5 | Waste that was disposed of | ー |
SUPPLIER ENVIRONMENTAL ASSESSMENT
| GRI 308: SUPPLIER ENVIRONMENTAL ASSESSMENT 2016 | Publication Page | |
|---|---|---|
| 308-1 | New suppliers that were screened using environmental criteria | ー |
| 308-2 | Negative environmental impact in the supply chain and actions taken | ー |
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 (from 2022) P. 77 ESG Data | ||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ー |
| 401-3 | Parental leave | Together with Our Employees (Human Rights and Labor Practices) |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
LABOR/MANAGEMENT RELATIONS
| GRI 402: LABOR/MANAGEMENT RELATIONS 2016 | Publication Page | |
|---|---|---|
| 402-1 | Minimum notice periods regarding operational changes | ー |
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 | Occupational Safety and Health |
| 403-3 | Occupational health services | Occupational Safety and Health |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Occupational Safety and Health |
| 403-5 | Worker training on occupational health and safety |
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 | ||
| 403-8 | Workers to whom the occupational health and safety management system applies | Occupational Safety and Health |
| 403-9 | Work-related injuries | Occupational Safety and Health |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
| 403-10 | Work-related illness or poor health |
Occupational Safety and Health |
| ESG Data Book (from 2022) P. 77 ESG Data | ||
TRAINING AND EDUCATION
| GRI 404: TRAINING AND EDUCATION 2016 | Publication Page | |
|---|---|---|
| 404-1 | Average hours of training per year per employee | ー |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Together with Our Employees (Human Rights and Labor Practices) |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | ー |
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 (from 2022) P. 77 ESG Data | ||
| 405-2 | Ratio of basic salary and remuneration of women to men | ー |
NON-DISCRIMINATION
| GRI 406: NON-DISCRIMINATION 2016 | Publication Page | |
|---|---|---|
| 406-1 | Incidents of discrimination and corrective actions taken | ー |
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 | ー |
CHILD LABOR
| GRI 408: CHILD LABOR 2016 | Publication Page | |
|---|---|---|
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | ー |
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 | ー |
SECURITY PRACTICES
| GRI 410: SECURITY PRACTICES 2016 | Publication Page | |
|---|---|---|
| 410-1 | Security personnel trained in human rights policies or procedures | ー |
RIGHTS OF INDIGENOUS PEOPLES
| GRI 411: RIGHTS OF INDIGENOUS PEOPLES 2016 | Publication Page | |
|---|---|---|
| 411-1 | Incidents of violations involving rights of indigenous peoples | ー |
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 | ー |
SUPPLIER SOCIAL ASSESSMENT
| GRI 414: SUPPLIER SOCIAL ASSESSMENT 2016 | Publication Page | |
|---|---|---|
| 414-1 | New suppliers that were screened using social criteria | ー |
| 414-2 | Negative social impact in the supply chain and actions taken | ー |
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 | ー |
| 416-2 | Incidents of non-compliance concerning the health and safety impact of products and services | Promotion of CSR Management |
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 | ー |
EFFLUENTS AND WASTE
| GRI306： EFFLUENTS AND WASTE 2016 | Publication Page | |
|---|---|---|
| 306-3 | Significant spills | Environmental Protection |
| Evaluation Results for FY 2023 and CSR Activity Policies for FY 2024 | ||
| ESG Data Book (from 2022) P. 77 ESG Data | ||
