Standards Comparison

GRI Standard Content Index

Though this index does not indicate compliance with the Global Reporting Initiative (GRI) Standards, information related to the items in the GRI Standards is provided for reference.

General Disclosures

GRI 2: General Disclosures 2021

Disclosure number Title Location and notes
1. The organization and its reporting practices
2-1 Organizational details

Corporate Profile

List of Business Establishments

Group Companies list (by business)

2-2 Entities included in the organization's sustainability reporting

Editorial Policy

Annual Securities Report (Japanese)

2-3 Reporting period, frequency and contact point

Editorial Policy

Contact Us

2-4 Restatements of information There were no applicable instances.
2-5 External assurance

Independent Third-Party Inspection Reports

Editorial Policy

2. Activities and workers
2-6 Activities, value chain and other business relationships

Our Business

Financial Highlights

Annual Securities Report (Japanese)

2-7 Employees

ESG Aggregate Data > Social > Employee Situation

Maintaining and Expanding Employment, Developing Human Resources > Support for Enhanced Roles for Diverse Human Resources

Annual Securities Report (Japanese)

2-8 Workers who are not employees

ESG Aggregate Data > Social > Employee Situation

Annual Securities Report (Japanese)

3. Governance
2-9 Governance structure and composition

Strengthening Corporate Governance > System

Corporate Governance Report

Policies and Systems > System

2-10 Nomination and selection of the highest governance body

Strengthening Corporate Governance > System

Corporate Governance Report

Board of Directors

2-11 Chair of the highest governance body

Strengthening Corporate Governance > System

Corporate Governance Report

Board of Directors

2-12 Role of the highest governance body in overseeing the management of impacts

Policies and Systems > System

Materiality and Sustainability: Important Issues

Corporate Governance Report

2-13 Delegation of responsibility for managing impacts

Policies and Systems > System

Corporate Governance Report

2-14 Role of the highest governance body in sustainability reporting

Policies and Systems > System

2-15 Conflicts of interest

Strengthening Corporate Governance

Corporate Governance Report

Annual Securities Report (Japanese)

2-16 Communication of critical concerns

Policies and Systems > System

Strengthening Corporate Governance

Risk Management

2-17 Collective knowledge of the highest governance body

Strengthening Corporate Governance

Corporate Governance Report

2-18 Evaluation of the performance of the highest governance body

Strengthening Corporate Governance

2-19 Remuneration policies

Strengthening Corporate Governance

Corporate Governance Report

Annual Securities Report (Japanese)

2-20 Process to determine remuneration

Strengthening Corporate Governance

Corporate Governance Report

Annual Securities Report (Japanese)

2-21 Annual total compensation ratio -
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy

Message from the President

A Message from our Director In-charge of Sustainability

2-23 Policy commitments

Corporate Vision > KAYAKU spirit

Corporate Vision > Charter of Conduct and Code of Conduct

Policies and Systems

Sustainable Management

Promoting Responsible Care

Respect for Human Rights

Environmental and Social Considerations in the Supply Chain

Ensuring Compliance

Risk Management

2-24 Embedding policy commitments

Policies and Systems > System

Sustainable Management

Materiality and Sustainability: Important Issues

Promoting Responsible Care

Respect for Human Rights

Environmental and Social Considerations in the Supply Chain

Ensuring Compliance

Risk Management

2-25 Processes to remediate negative impacts

Respect for Human Rights

Environmental and Social Considerations in the Supply Chain

Internal Whistleblowing System

2-26 Mechanisms for seeking advice and raising concerns

Establishment of a Whistleblowing Consultation Service

Internal Whistleblowing System

2-27 Compliance with laws and regulations

Environmental Management

Ensuring Compliance

ESG Aggregate Data

2-28 Membership associations

External Evaluations and Awards

5. Stakeholder engagement
2-29 Approach to stakeholder engagement

Stakeholder Engagement

2-30 Collective bargaining agreements

A Comfortable Working Environment > Industrial Relations

Management Approach

GRI3: Material Topics 2021

Disclosure number Title Location and notes
3-1 Process to determine material topics

Key Sustainability Issues: Specification Methods

3-2 List of material topics

Important Sustainability Issues: Initiatives and KPIs

3-3 Management of material topics

Policies and Systems > System

Important Sustainability Issues: Initiatives and KPIs

Responses to ESG Risks

Economy

GRI 201: Economic Performance 2016

Disclosure number Title Location and notes
201-1 Direct economic value generated and distributed

Annual Securities Report (Japanese)

201-2 Financial implications and other risks and opportunities due to climate change

Information Disclosure based on TCFD Proposals

201-3 Defined benefit plan obligations and other retirement plans

Annual Securities Report (Japanese)

201-4 Financial assistance received from government -

GRI 202: Market Presence 2016

Disclosure number Title Location and notes
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -

GRI 203: Indirect Economic Impacts 2016

Disclosure number Title Location and notes
203-1 Infrastructure investments and services supported

Contribution to Local Communities

203-2 Significant indirect economic impacts -

GRI 204: Procurement Practices 2016

Disclosure number Title Location and notes
204-1 Proportion of spending on local suppliers -

GRI 205: Anti-corruption 2016

Disclosure number Title Location and notes
205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures

Ensuring Compliance

205-3 Confirmed incidents of corruption and actions taken N/A

GRI 206: Anti-competitive Behavior 2016

Disclosure number Title Location and notes
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A

GRI 207: Tax 2019

Disclosure number Title Location and notes
207-1 Approach to tax -
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting -

Environment

GRI301: Materials 2016

Disclosure number Title Location and notes
301-1 Materials used by weight or volume

Material Flow

301-2 Recycled input materials used Non-disclosure due to difficulty in grasping the figures.
301-3 Reclaimed products and their packaging materials Non-disclosure due to difficulty in grasping the figures.

GRI302: Energy 2016

GRI303: Water and Effluents 2018

GRI304: Biodiversity 2016

Disclosure number Title Location and notes
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Biodiversity

304-2 Significant impacts of activities, products, and services on biodiversity

Biodiversity

304-3 Habitats protected or restored

Biodiversity

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -

GRI305: Emissions 2016

GRI306: Waste 2020

GRI308: Supplier Environmental Assessment 2016

Disclosure number Title Location and notes
308-1 New suppliers that were screened using environmental criteria

Environmental and Social Considerations in the Supply Chain

308-2 Negative environmental impacts in the supply chain and actions taken

Environmental and Social Considerations in the Supply Chain

Social

GRI 401: Employment 2016

Disclosure number Title Location and notes
401-1 New employee hires and employee turnover

ESG Aggregate Data > Social > Recruitment

ESG Aggregate Data > Social > Employees leaving the company

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

A Comfortable Working Environment

401-3 Parental leave

A Comfortable Working Environment

ESG Aggregate Data > Social > Childcare

GRI 402: Labor/Management Relations 2016

Disclosure number Title Location and notes
402-1 Minimum notice periods regarding operational changes -

GRI 403: Occupational Health and Safety 2018

Disclosure number Title Location and notes
403-1 Workers representation in formal joint management–worker health and safety committees

Occupational Health and Safety in the Workplace, Health and Productivity Management

403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

Occupational Health and Safety in the Workplace, Health and Productivity Management

Responsible Care Audits

403-3 Workers with high incidence or high risk of diseases related to their occupation

Occupational Health and Safety in the Workplace, Health and Productivity Management

Responsible Care Audits

403-4 Health and safety topics covered in formal agreements with trade unions

Occupational Health and Safety in the Workplace, Health and Productivity Management

Industrial Relations

403-5 Worker training on occupational health and safety

Occupational Health and Safety in the Workplace, Health and Productivity Management

403-6 Promotion of worker health

Occupational Health and Safety in the Workplace, Health and Productivity Management

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationship

Management of Chemical Substances

Occupational Health and Safety in the Workplace, Health and Productivity Management

403-8 Workers covered by an occupational health and safety management system

Occupational Health and Safety in the Workplace, Health and Productivity Management

ESG Aggregate Data > Social > Occupational Hazards

403-9 Work-related injuries

Occupational Health and Safety in the Workplace, Health and Productivity Management

ESG Aggregate Data > Social > Occupational Hazards

403-10 Work-related ill health

Occupational Health and Safety in the Workplace, Health and Productivity Management

ESG Aggregate Data > Social > Occupational Hazards

GRI 404: Training and Education 2016

Disclosure number Title Location and notes
404-1 Average hours of training per year per employee

ESG Aggregate Data > Social > Human Resources Development

Maintaining and Expanding Employment, Developing Human Resources

404-2 Programs for upgrading employee skills and transition assistance programs

Maintaining and Expanding Employment, Developing Human Resources

404-3 Percentage of employees receiving regular performance and career development reviews

Maintaining and Expanding Employment, Developing Human Resources

GRI 405: Diversity and Equal Opportunity 2016

Disclosure number Title Location and notes
405-1 Diversity of governance bodies and employees

Board of Directors

Support for Enhanced Roles for Diverse Human Resources

ESG Aggregate Data > Social > Employee Situation

ESG Aggregate Data > Corporate Governance

405-2 Ratio of basic salary and remuneration of women to men

Wage Administration

GRI 406: Non-discrimination 2016

Disclosure number Title Location and notes
406-1 Incidents of discrimination and corrective actions taken

Whistleblowing Consultations and Actual Matters Arising: Reponses and Recurrence Prevention

GRI 407: Freedom of Association and Collective Bargaining 2016

Disclosure number Title Location and notes
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Respect for Human Rights

Environmental and Social Considerations in the Supply Chain

GRI 408: Child Labor 2016

Disclosure number Title Location and notes
408-1 Operations and suppliers at significant risk for incidents of child labor

Respect for Human Rights

Environmental and Social Considerations in the Supply Chain

GRI 409: Forced or Compulsory Labor 2016

Disclosure number Title Location and notes
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Respect for Human Rights

Environmental and Social Considerations in the Supply Chain

GRI 410: Security Practices 2016

Disclosure number Title Location and notes
410-1 Security personnel trained in human rights policies or procedures -

GRI 411: Rights of Indigenous Peoples 2016

Disclosure number Title Location and notes
411-1 Incidents of violations involving rights of indigenous peoples -

GRI 413: Local Communities 2016

Disclosure number Title Location and notes
413-1 Operations with local community engagement, impact assessments, and development programs

Stakeholder Engagement

Contribution to Local Communities

413-2 Operations with significant actual and potential negative impacts on local communities -

GRI 414: Supplier Social Assessment 2016

Disclosure number Title Location and notes
414-1 New suppliers that were screened using social criteria

Environmental and Social Considerations in the Supply Chain

414-2 Negative social impacts in the supply chain and actions taken

Environmental and Social Considerations in the Supply Chain

GRI 415: Public Policy 2016

Disclosure number Title Location and notes
415-1 Political contributions

ESG Aggregate Data > Governence > Political Donations

GRI 416: Customer Health and Safety 2016

Disclosure number Title Location and notes
416-1 Assessment of the health and safety impacts of product and service categories

Management of Chemical Substances

Quality and Customer Safety

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services N/A

GRI 417: Marketing and Labeling 2016

Disclosure number Title Location and notes
417-1 Requirements for product and service information and labeling

Management of Chemical Substances

Quality and Customer Safety

417-2 Incidents of non-compliance concerning product and service information and labeling N/A
417-3 Incidents of non-compliance concerning marketing communications N/A

GRI 418: Customer Privacy 2016

Disclosure number Title Location and notes
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer Data N/A

SASB Standards

The SASB Resource Transformation Chemicals Standard (October 2018 edition) appears on the Nippon Kayaku Group website as a reference source. This chart shows where to find the contents of reports pertaining to matters for disclosure as indicated by the SASB Resource Transformation Chemicals Standard, and provides relevant links even in cases where contents are incomplete.

Topic Accounting metric Unit of measure Code Location and notes
Greenhouse gas emissions Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations Metric tons (t) CO2, Percentage (%) RT-CH-110a.1

Reducing Energy Consumption and Greenhouse Gas Emissions

ESG Aggregate Data > Environment > Greenhouse Gas Emissions

Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets n/a RT-CH-110a.2

Reducing greenhouse gas emissions by 46% from FY2019 level by FY2030

Environmental Management

Reducing Energy Consumption and Greenhouse Gas Emissions

Air quality Air emissions of the following pollutants: (1) NOX (excluding N2O), (2) SOX, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs) Metric tons (t) RT-CH-120a.1

Reduction of Wastewater and Industrial Waste

Management of Chemical Substances

ESG Aggregate Data > Environment > Air

ESG Aggregate Data > Environment > PRTR substances

  • *(4) is the amount of emissions of substances subject to the PRTR Law
Energy management (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable, (4) total self-generated energy Gigajoules (GJ), Percentage (%) RT-CH-130a.1

ESG Aggregate Data > Environment > Energy Consumption

Water management (1) Total water withdrawn, (2) total water consumed and percentage of each in regions with High or Extremely High Baseline Water Stress Thousand cubic meters (m3), Percentage (%) RT-CH-140a.1

(1)Improving Efficiency of Water Resource Use

ESG Aggregate Data > Environment > Use of Water Resources (Consolidated)

(2)Improving Efficiency of Water Resource Use

Water-stress Investigation Results for Nippon Kayaku Group Manufacturing and R&D sites

Number of incidents of non-compliance associated with water quality permits, standards, and regulations Number RT-CH-140a.2

0

ESG Aggregate Data > Environment > Violations and accidents

Description of water management risks and discussion of strategies and practices to mitigate those risks n/a RT-CH-140a.3

Reduction of Wastewater and Industrial Waste

Improving Efficiency of Water Resource Use

Hazardous waste management Amount of hazardous waste generated, percentage recycled Metric tons (t), Percentage (%) RT-CH-150a.1

Reduction of Wastewater and Industrial Waste

ESG Aggregate Data > Environment > Wastewater and Waste

Community relations Discussion of engagement processes to manage risks and opportunities associated with community interests n/a RT-CH-210a.1

Stakeholder Engagement

Contributing to Local Communities

Workforce health & safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees Rate RT-CH-320a.1

Occupational Health and Safety in the Workplace, Health and Productivity Management

ESG Aggregate Data > Social > Occupational Hazards

Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks n/a RT-CH-320a.2

Occupational Health and Safety in the Workplace, Health and Productivity Management

A Comfortable Working Environment

Product design for use-phase efficiency Revenue from products designed for usephase resource efficiency Reporting currency RT-CH-410a.1

The Products and Technologies Creating a Sustainable Future

Safety & environmental stewardship of chemicals (1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances, (2) percentage of such products that have undergone a hazard assessment Percentage (%) by revenue, Percentage (%) RT-CH-410b.1 -
Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact n/a RT-CH-410b.2

Management of Chemical Substances

Genetically modified organisms Percentage of products by revenue that contain genetically modified organisms (GMOs) Percentage (%) by revenue RT-CH-410c.1 N/A
Management of the legal & regulatory environment Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry n/a RT-CH-530a.1

Materiality and Sustainability: Important Issues

External Initiatives

Risk Management

Operational safety, emergency preparedness & response Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) Number, Rate RT-CH-540a.1

Occupational Health and Safety in the Workplace, Health and Productivity Management

ESG Aggregate Data > Social > Occupational Hazards

Number of transport incidents Number RT-CH-540a.2 -
PageTop
Our Business
R&D
Corporate Information
Global Netowork
Investor Relations
Integrated report
Sustainability