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 |
| 2‑2 | Entities included in the organization’s sustainability reporting | ESG Data Book 2025 Scope of the Report (p.1) |
| Integrated Report 2025 Company Information (P.72) | ||
| 2‑3 | Reporting period, frequency and contact point | ESG Data Book 2025 Scope of the Report (p.1) |
| 2‑4 | Restatements of information | ー |
| 2‑5 | ternal assurance | Third-Party Verification |
| 2. Activities and workers | ||
| 2‑6 | Activities, value chain and other business relationships | Integrated Report 2025 Value Creation Model (P.6) |
| Our History of Value Creation | ||
| 2‑7 | Employees | Annual Security Report (Japanese version only) |
| 2‑8 | Workers who are not employees | Together with Our 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 Activity |
| Corporate Governance | ||
| 2‑12 | Role of the highest governance body in overseeing the management of impacts | Promotion of CSR Activity |
| Corporate Governance | ||
| 2‑13 | Delegation of responsibility for managing impacts | Promotion of CSR Activity |
| Corporate Governance | ||
| 2‑14 | Role of the highest governance body in sustainability reporting | Promotion of CSR Activity |
| Corporate Governance | ||
| ESG Data Book 2025 Editional Policy (p.1) | ||
| 2‑15 | Conflicts of interest | Compliance |
| Risk Management | ||
| Corporate Governance Report (Japanese version only) | ||
| 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 | Corporate Governance |
| 4. Strategy, policies and practices | ||
| 2‑22 | Statement on sustainable development strategy | Message from the President |
| Nippon Soda Group's Sustainability Management | ||
| 2‑23 | Policy commitments | Together with Our Employees |
| Nippon Soda Group's Sustainability Management | ||
| 2‑24 | Embedding policy commitments | Together with Our Business Partners |
| Compliance | ||
| 2‑25 | Processes to remediate negative impacts | Compliance |
| 2‑26 | Mechanisms for seeking advice and raising concerns | Compliance |
| Together with Our Employees | ||
| 2‑27 | Compliance with laws and regulations | Compliance |
| 2‑28 | Membership associations | Nippon Soda Group's Sustainability Management |
| 5. Stakeholder engagement | ||
| 2‑29 | Approach to stakeholder engagement | Nippon Soda Group's Sustainability Management |
| Stakeholder Engagement | ||
| 2‑30 | Collective bargaining agreements | Together with Our Employees |
DISCLOSURE ON MATERIAL TOPICS
| GRI 3: Material Topics 2021 | Publication Page | |
|---|---|---|
| 3‑1 | Process to determin material topics | Nippon Soda Group's Sustainability Management |
| History of Materiality Identification | ||
| 3‑2 | List of material topics | Nippon Soda Group's Sustainability Management |
| 3‑3 | Management of material topics | Nippon Soda Group's Sustainability Management |
ECONOMIC
| GRI 201: Economic Performance 2016 | Publication Page | |
|---|---|---|
| 201-1 | Direct economic value generated and distributed | Business Segment |
| Together with Our Local Communities | ||
| Together with Our Shareholders and Investors | ||
| 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 | Annual Security Report (Japanese version only) |
| 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 |
| 202-2 | Proportion of senior management hired from the local community | ー |
INDIRECT ECONOMIC IMPACT
| GRI 203: Indirect Economic Impacts 2016 | Publication Page | |
|---|---|---|
| 203-1 | Infrastructure investments and services supported | ー |
| 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 | Together with Our Employees |
| 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 | Compliance |
TAX
| GRI 207: Tax 2019 | Publication Page | |
|---|---|---|
| 207-1 | Approach to tax | ー |
| 207-2 | Tax governance, management, and risk management | ー |
| 207-3 | Stakeholder engagement and management of concerns related to tax | ー |
| 207-4 | Country-by-country reporting | 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 | Environmental Protection |
| 302-2 | Energy consumption outside of the organization | Environmental Protection |
| 302-3 | Energy intensity | Environmental Protection |
| 302-4 | Reduction of energy consumption |
Environmental Protection |
| 302-5 | Reductions in energy requirements of products and services | Environmental Protection |
WATER
| GRI 303: Water and Effluents 2018 | Publication Page | |
|---|---|---|
| 303-1 | Interactions with water as a shared resource |
Environmental Protection |
| 303-2 | Management of water discharge-related impacts | Environmental Protection |
| 303-3 | Water withdrawal | Environmental Protection |
| 303-4 | Water discharge | Environmental Protection |
| 303-5 | Water consumption | Environmental Protection |
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 | Environmental Protection |
| 304-2 | Significant impact of activities, products, and services on biodiversity | Environmental Protection |
| Chemical and Product Safety | ||
| Integrated Report 2025 Agri Business (P.32-33) | ||
| 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 | Environmental Protection |
EMISSIONS
| GRI 305: Emissions 2016 | Publication Page | |
|---|---|---|
| 305-1 | Direct (Scope 1) GHG emissions | Environmental Protection |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Environmental Protection |
| 305-3 | Other indirect (Scope 3) GHG emissions | Environmental Protection |
| 305-4 | GHG emissions intensity | Environmental Protection |
| 305-5 | Reduction of GHG emissions | Environmental Protection |
| 305-6 | Emissions of ozone-depleting substances (ODS) | Environmental Protection |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Environmental Protection |
EFFLUENTS AND WASTE
| GRI306： Effluents and Waste 2016 | Publication Page | |
|---|---|---|
| 306-3 | Significant spills | Compliance |
| Environmental Protection | ||
WASTE
| GRI 306: Waste 2020 | Publication Page | |
|---|---|---|
| 306-1 | Waste generation and significant and waste-related impacts | Environmental Protection |
| 306-2 | Management of significant waste-related impacts | Environmental Protection |
| 306-3 | Waste generated | Environmental Protection |
| 306-4 | Waste diverted from disposal | Environmental Protection |
| 306-5 | Waste directed to disposal | 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 |
| 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 |
LABOR / MANAGEMENT RELATIONS
| GRI 402: Labor / Management Relations 2016 | Publication Page | |
|---|---|---|
| 402-1 | Minimum notice periods regarding operational changes | ー |
OCCUPATIONAL HEALTH AND SAFETY
TRAINING AND EDUCATION
| GRI 404: Training and Education 2016 | Publication Page | |
|---|---|---|
| 404-1 | Average hours of training per year per employee | Together with Our Employees |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Together with Our Employees |
| Initiatives for the Next Generation | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Together with Our Employees |
DIVERSITY AND EQUAL OPPORTUNITY
| GRI 405: Diversity and Equal Opportunity 2016 | Publication Page | |
|---|---|---|
| 405-1 | Diversity of governance bodies and employees | Corporate Governance |
| Together with Our Employees | ||
| Integrated Report 2025 Value Creation Model (P.6) | ||
| 405-2 | Ratio of basic salary and remuneration of women to men | Together with Our Employees |
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 |
| 413-2 | Operations with significant actual and potential negative impact on local communities | Together with Our Local Communities |
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 | Compliance |
| 416-2 | Incidents of non-compliance concerning the health and safety impact of products and services | Compliance |
MARKETING AND LABELING
| GRI 417: Marketing and Labeling 2016 | Publication Page | |
|---|---|---|
| 417-1 | Requirements for product and service information and labeling | Chemical and Product Safety |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Chemical and Product Safety |
| Compliance | ||
| 417-3 | Incidents of non-compliance concerning marketing communications | Chemical and Product Safety |
| Compliance | ||
CUSTOMER PRIVACY
| GRI 418: Customer Privacy 2016 | GRI 417: Marketing and Labeling 2016 | |
|---|---|---|
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | ー |
