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GRI Standards Comparison Table

General Disclosures

Disclosures		Location
2-1	Organization details	Company Profile Domestic and Overseas Locations
2-2	Entities Subject to Organizational Sustainability Reporting	Securities Report
2-3	Reporting Period, Frequency, Contact Information	ESG Data ESG Data Book
2-4	Correction and revision of information	-
2-5	External Assurance	Third-party verification
2-6	Activities, Value Chain, and Other Business Relationships	Securities Report: Business Content
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: Corporate Governance Structure Sustainability Policy: Sustainability Promotion Structure
2-10	Nominations and Elections in the Highest Governance Body	Corporate Governance Report Corporate Governance: Corporate Governance Structure
2-11	Chair of the Highest Governance Body	Corporate Governance Report Corporate Governance: Corporate Governance Structure
2-12	Role of the Highest Governance Body in Overseeing Impact Management	Corporate Governance Report Corporate Governance: Corporate Governance Structure Sustainability Policy: Sustainability Promotion Structure
2-13	Delegation of Responsibility for Impact Management	Corporate Governance Report Corporate Governance: Corporate Governance Structure Sustainability Policy: Sustainability Promotion Structure
2-14	Role of the Highest Governance Body in Sustainability Reporting	Corporate Governance: Corporate Governance Structure Sustainability Policy: Sustainability Promotion Structure
2-15	Conflict of interest	Securities Report: Related Party Information Compliance: Prevention of Conflicts of Interest
2-16	Communicating serious concerns	Risk Management
2-17	Collective Expertise of the Highest Governance Body	Corporate Governance: Corporate Governance Structure
2-18	Performance Evaluation of the Highest Governance Body	Corporate Governance Report Corporate Governance: Board of Directors Effectiveness Evaluation
2-19	Remuneration Policy	Corporate Governance Report Corporate Governance: Policies and Procedures for Determining Executive Compensation
2-20	Remuneration determination process	Corporate Governance Report Corporate Governance: Policies and Procedures for Determining Executive Compensation
2-21	Ratio of total annual compensation	-
2-22	Statement on Strategies for Sustainable Development	ESG Management: CEO Message
2-23	Policy Statement	ESG Management: Basic Policy of Sustainability
2-24	Policy Statement Implementation	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	Regulatory Compliance	Risk Management compliance
2-28	Membership Qualifications	Commitment and Evaluation/Awards
2-29	Approach to Stakeholder Engagement	ESG Management: Basic Policy of Sustainability Dialogue with shareholders and investors
2-30	Labor Agreement	Human Capital Management ESG Management: Various Policies

Material items

Disclosures		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

Disclosures		Location
201-1	Created and Distributed Direct Economic Value	Securities Report Social Contribution Activities Integrated Report
201-2	Financial Impacts of Climate Change, Other Risks and Opportunities	Disclosure based on TCFD recommendations
201-3	Burden of Defined Benefit Pension Plans and Other Retirement Schemes	Securities Report: Retirement Benefits
201-4	Financial support received from the government	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 Community	-
203-1	Infrastructure Investments and Support Services	Social Contribution Activities
203-2	Significant Indirect Economic Impacts	Social Contribution Activities Integrated Report
204-1	Proportion of Spending on Local Suppliers	-
205-1	Facilities Conducting Corruption Risk Assessments	Compliance: Prevention of Bribery and Corruption
205-2	Communication and Training on Anti-Corruption Policies and Procedures	compliance ESG Data: Governance Data
205-3	Confirmed Corruption Incidents and Actions Taken	compliance ESG Data: Governance Data
206-1	Legal Actions for Anti-Competitive Behavior, Anti-Trust, and Monopoly Practices	No applicable cases
207-1	Approach to tax	Compliance: Tax Governance ESG Data: Governance Data
207-2	Tax Governance, Management, and Risk Management	Compliance: Tax Governance
207-3	Addressing Tax-Related Stakeholder Engagement and Concerns	-
207-4	Country Reporting	Securities Report

Environment

Disclosures		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 consumption rate	Climate change response ESG Data: Environmental Data
302-4	Reduce energy consumption	Climate change response ESG Data: Environmental Data
302-5	Reduction of 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 Intake	Water Resources ESG Data: Environmental Data
303-4	Drainage	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 Protected Areas and Areas of High Biodiversity Value Outside Protected Areas or Adjacent to Them	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 that inhabit areas affected by business operations	-
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 of Greenhouse Gas (GHG) Emissions	Climate change response ESG Data: Environmental Data
305-6	Emissions of Ozone-Depleting Substances (ODS)	-
305-7	Emissions of Nitrogen Oxides (NOx), Sulfur Oxides (SOx), and Other Significant Air Emissions	-
306-1	Generation of Waste and Significant Waste-Related Impacts	Resource conservation and pollution prevention ESG Data: Environmental Data
306-2	Management of Significant Waste-Related Impacts	Resource conservation and pollution prevention ESG Data: Environmental Data
306-3	Generated waste	ESG Data: Environmental Data
306-4	Undisposed waste	ESG Data: Environmental Data
306-5	Disposed waste	ESG Data: Environmental Data
307-1	Violation of environmental laws and regulations	ESG Data: Environmental Data
308-1	New Suppliers Selected Based on Environmental Criteria	Supply Chain Management
308-2	Negative Environmental Impacts in the Supply Chain and Actions Taken	Supply Chain Management

Society

Disclosures		Location
401-1	Employee hiring and turnover	ESG Data: Social Data
401-2	Allowances Provided to Full-Time Employees but Not to Non-Regular Employees	Human Capital Management
401-3	Parental leave	Human Capital Management ESG Data: Social Data
402-1	Minimum Notice Period for Operational Changes	-
403-1	Occupational Health and Safety Management System	Health management and occupational safety and health
403-2	Hazard Identification, Risk Assessment, and Incident Investigation	Health management and occupational safety and health
403-3	Occupational Health Services	Health management and occupational safety and health
403-4	Worker Participation, Consultation, and Communication in Occupational Health and Safety	Health management and occupational safety and health
403-5	Worker Training on Occupational Health and Safety	Health management and occupational safety and health ESG Data: Data Related to Society (Health Management)
403-6	Improving worker health	Health management and occupational safety and health
403-7	Prevention and Mitigation of Occupational Health and Safety Impacts Directly Linked by Business Relationships	Health management and occupational safety and health
403-8	Workers Covered by the Occupational Health and Safety Management System	Health management and occupational safety and health ESG Data: Data Related to Society (Health Management)
403-9	Work-related injuries	ESG Data: Social Data
403-10	Work-Related Illnesses and Health Issues	Health management and occupational safety and health ESG Data: Social Data ESG Data: Data Related to Society (Health Management)
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 of 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	Discrimination Incidents and Remedial Actions Taken	No applicable cases
407-1	Facilities and Suppliers with Potential Risks to Freedom of Association and Collective Bargaining Rights	human rights Supply Chain Management
408-1	Facilities and Suppliers with Significant Risks of Child Labor Incidents	human rights Supply Chain Management
409-1	Facilities and Suppliers with Significant Risks of Forced Labor Incidents	human rights Supply Chain Management
410-1	Security Personnel Trained on Human Rights Policies and Procedures	-
411-1	Incidents of Violations of Indigenous Peoples' Rights	No applicable cases
412-1	Business Sites Subject to Human Rights Reviews and Impact Assessments	human rights Supply Chain Management
412-2	Employee training on human rights policies and procedures	human rights Supply Chain Management
412-3	Significant Investment Agreements and Contracts Including Human Rights Clauses or Subject to Human Rights Screening	-
413-1	Facilities Engaging with Local Communities, Conducting Impact Assessments, and Implementing Development Programs	Social Contribution Activities
413-2	Businesses that have a significant negative impact (both overt and covert) on the local community	No applicable cases
414-1	New suppliers selected based on social criteria	Supply Chain Management
414-2	Negative social impacts in the supply chain and measures taken	Supply Chain Management
415-1	Political donations	-
416-1	Evaluation of health and safety impacts for product and service categories	-
416-2	Instances of violations related to health and safety impacts of products and services	No violations
417-1	Requirements regarding product and service information and labeling	-
417-2	Instances of violations related to product and service information and labeling	No violations
417-3	Instances of violations related to marketing communications	No 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 Socioeconomic Field	compliance ESG Data: Governance Data