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GRI Standards Comparison Table

General Disclosure Items

Disclosure Items		Publication Location
2-1	Organization Details	Company Overview Domestic and Overseas Locations
2-2	Business Entities Subject to Organizational Sustainability Reporting	Securities Report
2-3	Reporting Period, Frequency, and Contact Information	ESG Data ESG Data Book
2-4	Information Corrections and Amendments	-
2-5	External Assurance	Third-Party Verification
2-6	Activities, Value Chain, and Other Business Relationships	Securities Report: Business Details
2-7	Number of Employees	ESG Data: Social Data Diversity, Equity & Inclusion
2-8	Non-Employee Workers	-
2-9	Governance Structure and Composition	Corporate Governance Report Corporate Governance: Governance Framework Sustainability Policy: Sustainability Promotion Framework
2-10	Nomination and Selection in the Highest Governance Body	Corporate Governance Report Corporate Governance: Governance Framework
2-11	Chairperson of the Highest Governance Body	Corporate Governance Report Corporate Governance: Governance Framework
2-12	Role of the Highest Governance Body in Overseeing Impact Management	Corporate Governance Report Corporate Governance: Governance Framework Sustainability Policy: Sustainability Promotion Framework
2-13	Delegation of Responsibilities for Impact Management	Corporate Governance Report Corporate Governance: Governance Framework Sustainability Policy: Sustainability Promotion Framework
2-14	Role of the Highest Governance Body in Sustainability Reporting	Corporate Governance: Governance Framework Sustainability Policy: Sustainability Promotion Framework
2-15	Conflict of Interest	Securities Report: Related Party Information Compliance: Prevention of Conflict of Interest
2-16	Communication of Significant Concerns	Risk Management
2-17	Collective Expertise of the Highest Governance Body	Corporate Governance: Governance Framework
2-18	Performance Evaluation of the Highest Governance Body	Corporate Governance Report Corporate Governance: Board Effectiveness Evaluation
2-19	Compensation Policy	Corporate Governance Report Corporate Governance: Policies and Procedures for Determining Executive Compensation
2-20	Compensation Determination Process	Corporate Governance Report Corporate Governance: Policies and Procedures for Determining Executive Compensation
2-21	Ratio of Annual Total Compensation	-
2-22	Statement on Strategy for Sustainable Development	ESG Management: CEO Message
2-23	Policy Statement	ESG Management: Basic Sustainability Policy
2-24	Implementation of Policy Statement	ESG Management: Various Policies
2-25	Process for Correcting Negative Impacts	Risk Management Compliance: Internal Reporting System Human Rights: Implementation of Preventive and Corrective Measures
2-26	Systems for Seeking Advice and Raising Concerns	Compliance: Internal Reporting System Compliance: External Consultation and Reporting System
2-27	Legal Compliance	Risk Management Compliance
2-28	Organizations with Membership	Commitments and Recognition/Awards
2-29	Approach to Stakeholder Engagement	ESG Management: Basic Sustainability Policy Dialogue with Shareholders and Investors
2-30	Labor Agreements	Human Capital Management ESG Management: Various Policies

Material Items

Disclosure Items		Publication Location
3-1	Process for Determining Material Items	Materiality (Key Issues) and Our Non-Financial Goals
3-2	List of Material Items	Materiality (Key Issues) and Our Non-Financial Goals
3-3	Management of Material Items	Materiality (Key Issues) and Our Non-Financial Goals

Economy

Disclosure Items		Publication Location
201-1	Direct Economic Value Created and Distributed	Securities Report Social Contribution Activities Integrated Report
201-2	Financial Impacts, Risks, and Opportunities from Climate Change	Disclosure Based on TCFD Recommendations
201-3	Defined Benefit Pension Obligations and Other Retirement Plans	Securities Report: Retirement Benefits
201-4	Government Financial Assistance	Securities Report: Consolidated Balance Sheet
202-1	Ratio of Standard Entry-Level Wage to Local Minimum Wage (by Gender)	-
202-2	Percentage of Senior Management Hired from Local Communities	-
203-1	Infrastructure Investments and Support Services	Social Contribution Activities
203-2	Significant Indirect Economic Impacts	Social Contribution Activities Integrated Report
204-1	Percentage of Spending on Local Suppliers	-
205-1	Facilities Conducting Corruption Risk Assessments	Compliance: Anti-Bribery and Anti-Corruption
205-2	Communication and Training on Anti-Corruption Policies and Procedures	Compliance ESG Data: Governance Data
205-3	Confirmed Corruption Cases and Actions Taken	Compliance ESG Data: Governance Data
206-1	Legal Actions for Anti-Competitive Behavior, Anti-Trust, and Monopolistic Practices	No Applicable Cases
207-1	Approach to Taxation	Compliance: Tax Governance ESG Data: Governance Data
207-2	Tax Governance, Management, and Risk Management	Compliance: Tax Governance
207-3	Stakeholder Engagement and Addressing Concerns Related to Taxation	-
207-4	Country-by-Country Reporting	Securities Report

Environment

Disclosure Items		Publication Location
301-1	Weight or Volume of Raw Materials Used	Environmental Management ESG Data: Environmental Data
301-2	Recycled Materials Used	Resource Conservation and Pollution Prevention ESG Data: Environmental Data
301-3	Recycled Products and Packaging Materials	Resource Conservation and Pollution Prevention ESG Data: Environmental Data
302-1	Energy Consumption Within the Organization	Climate Change Response ESG Data: Environmental Data
302-2	Energy Consumption Outside the Organization	Climate Change Response ESG Data: Environmental Data
302-3	Energy Intensity	Climate Change Response ESG Data: Environmental Data
302-4	Reduction in Energy Consumption	Climate Change Response ESG Data: Environmental Data
302-5	Reduction in Energy Requirements for Products and Services	Climate Change Response ESG Data: Environmental Data
303-1	Interaction with Water as a Shared Resource	Water Resources ESG Data: Environmental Data
303-2	Management of Impacts Related to Wastewater	Water Resources ESG Data: Environmental Data
303-3	Water Withdrawal	Water Resources ESG Data: Environmental Data
303-4	Wastewater	Water Resources ESG Data: Environmental Data
303-5	Water Consumption	Water Resources ESG Data: Environmental Data
304-1	Business Sites Owned, Leased, or Managed in or Adjacent to Protected Areas or Areas of High Biodiversity Value	Biodiversity Conservation ESG Data: Environmental Data
304-2	Significant Impacts of Activities, Products, and Services on Biodiversity	-
304-3	Habitat Protection and Restoration	Biodiversity Conservation ESG Data: Environmental Data
304-4	Species Listed on the IUCN Red List and National Conservation Lists in Areas Affected by Business Activities	-
305-1	Direct Greenhouse Gas (GHG) Emissions (Scope 1)	ESG Data: Environmental Data
305-2	Indirect Greenhouse Gas (GHG) Emissions (Scope 2)	ESG Data: Environmental Data
305-3	Other Indirect Greenhouse Gas (GHG) Emissions (Scope 3)	ESG Data: Environmental Data
305-4	Greenhouse Gas (GHG) Emission Intensity
305-5	Reduction in Greenhouse Gas (GHG) Emissions	Climate Change Response ESG Data: Environmental Data
305-6	Ozone-Depleting Substance (ODS) Emissions	-
305-7	Nitrogen Oxides (NOx), Sulfur Oxides (SOx), and Other Significant Air Emissions	-
306-1	Waste Generation and Significant Impacts Related to Waste	Resource Conservation and Pollution Prevention ESG Data: Environmental Data
306-2	Management of Significant Impacts Related to Waste	Resource Conservation and Pollution Prevention ESG Data: Environmental Data
306-3	Generated Waste	ESG Data: Environmental Data
306-4	Unprocessed Waste	ESG Data: Environmental Data
306-5	Processed Waste	ESG Data: Environmental Data
307-1	Violations of Environmental Regulations	ESG Data: Environmental Data
308-1	New Suppliers Selected Based on Environmental Standards	Supply Chain Management
308-2	Negative Environmental Impacts in the Supply Chain and Actions Taken	Supply Chain Management

Society

Disclosure Items		Publication Location
401-1	Employee New Hires and Turnover	ESG Data: Social Data
401-2	Benefits Provided to Full-Time Employees but Not to Part-Time Employees	Human Capital Management
401-3	Parental Leave	Human Capital Management ESG Data: Social Data
402-1	Minimum Notice Period for Business Changes	-
403-1	Occupational Health and Safety Management System	Health Management and Occupational Safety
403-2	Hazard Identification, Risk Assessment, and Incident Investigation	Health Management and Occupational Safety
403-3	Occupational Health Services	Health Management and Occupational Safety
403-4	Worker Participation, Consultation, and Communication in Occupational Health and Safety	Health Management and Occupational Safety
403-5	Worker Training on Occupational Health and Safety	Health Management and Occupational Safety ESG Data: Social (Health Management) Data
403-6	Promotion of workers' health	Health Management and Occupational Safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked to business relationships	Health Management and Occupational Safety
403-8	Workers covered by the occupational health and safety management system	Health Management and Occupational Safety ESG Data: Social (Health Management) Data
403-9	Work-related injuries	ESG Data: Social Data
403-10	Work-related illnesses and health issues	Health Management and Occupational Safety ESG Data: Social Data ESG Data: Social (Health Management) Data
404-1	Average annual training hours per employee	ESG Data: Social Data
404-2	Employee skill enhancement programs and transition support programs	Human Capital Management Human Resource Development
404-3	Percentage of employees receiving regular reviews on performance and career development	Human Capital Management
405-1	Diversity within governance bodies and employees	ESG Data: Social Data ESG Data: Governance Data
405-2	Gender ratio of basic salary and total compensation	ESG Data: Social Data
406-1	Cases of discrimination and remedial actions taken	No Applicable Cases
407-1	Facilities and suppliers at risk of violating freedom of association and collective bargaining rights	Human rights Supply Chain Management
408-1	Facilities and suppliers with significant risk of child labor cases	Human rights Supply Chain Management
409-1	Facilities and suppliers with significant risk of forced labor cases	Human rights Supply Chain Management
410-1	Security personnel trained on human rights policies and procedures	-
411-1	Cases of violations against indigenous peoples' rights	No Applicable Cases
412-1	Facilities subject to human rights reviews or impact assessments	Human rights Supply Chain Management
412-2	Employee training on human rights policies and procedures	Human rights Supply Chain Management
412-3	Key investment agreements and contracts that include human rights clauses or undergo human rights screening	-
413-1	Facilities engaging with local communities, conducting impact assessments, and implementing development programs	Social Contribution Activities
413-2	Facilities causing significant negative impacts (actual or potential) on local communities	No Applicable Cases
414-1	New suppliers selected based on social criteria	Supply Chain Management
414-2	Negative social impacts within the supply chain and actions taken	Supply Chain Management
415-1	Political contributions	-
416-1	Evaluation of health and safety impacts for product and service categories	-
416-2	Cases of violations related to health and safety impacts of products and services	No cases of violations
417-1	Requirements for product and service information and labeling	-
417-2	Cases of violations related to product and service information and labeling	No cases of violations
417-3	Cases of violations related to marketing communications	No cases of violations
418-1	Formal complaints regarding breaches of customer privacy and loss of customer data	Information Security ESG Data: Governance Data
419-1	Violations of laws and regulations in the socio-economic domain	Compliance ESG Data: Governance Data