Standards Comparison

GRI Standard Content Index
SASB Standards

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
Management Approach
Economy
Environment
Social

General Disclosures

GRI2：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 Diversity and a comfortable working environment 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	Corporate Governance >Corporate Governance System Corporate Governance Report Sustainability Promotion System
2-10	Nomination and selection of the highest governance body	Corporate Governance >Corporate Governance System Corporate Governance Report Board of Directors
2-11	Chair of the highest governance body	Corporate Governance >Corporate Governance System Corporate Governance Report Board of Directors
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability Promotion System Key Sustainability Issues (Materiality) Corporate Governance Report
2-13	Delegation of responsibility for managing impacts	Sustainability Promotion System Corporate Governance Report
2-14	Role of the highest governance body in sustainability reporting	Sustainability Promotion System
2-15	Conflicts of interest	Corporate Governance Corporate Governance Report Annual Securities Report (Japanese)
2-16	Communication of critical concerns	Sustainability Promotion System Corporate Governance Risk Management
2-17	Collective knowledge of the highest governance body	Corporate Governance Corporate Governance Report
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance Corporate Governance Report Annual Securities Report (Japanese)
2-20	Process to determine remuneration	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 Approach Sustainability Promotion System Promoting Responsible Care Respect for Human Rights Environmental and Social Considerations in the Supply Chain Compliance Risk Management
2-24	Embedding policy commitments	Medium-term Business Plan and Important Groupwide Issue Key Sustainability Issues (Materiality) Sustainability Promotion System Promoting Responsible Care Respect for Human Rights Environmental and Social Considerations in the Supply Chain 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 Compliance ESG Aggregate Data
2-28	Membership associations	External Initiatives
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Stakeholder Engagement
2-30	Collective bargaining agreements	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	Key Sustainability Issues
3-3	Management of material topics	Sustainability Promotion System Sustainability Action Plan Responses to ESG Risks

Disclosure number

Title

Location and notes

3-1

Process to determine material topics

Key Sustainability Issues: Specification Methods

3-2

List of material topics

Key Sustainability Issues

3-3

Management of material topics

Sustainability Promotion System

Sustainability Action Plan

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	Contributing 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	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

GRI 301：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.

GRI 302：Energy 2016

Disclosure number	Title	Location and notes
302-1	Energy consumption within the organization	Climate Change ESG Aggregate Data > Environment > Energy Consumed
302-2	Energy consumption outside of the organization	Climate Change ESG Aggregate Data > Environment >Greenhouse Gas Emissions
302-3	Energy intensity	Climate Change ESG Aggregate Data > Environment > Energy Consumed
302-4	Reduction of energy consumption	Climate Change ESG Aggregate Data > Environment > Energy Consumed
302-5	Reductions in energy requirements of products and services	The Products and Technologies Creating a Sustainable Future

GRI 303：Water and Effluents 2018

Disclosure number	Title	Location and notes
303-1	Water withdrawal by source	Water Resource Conservation ESG Aggregate Data > Environment > Water
303-2	Water sources signiﬁcantly affected by withdrawal of water	Preventing Pollution
303-3	Water withdrawal	Water Resource Conservation ESG Aggregate Data > Environment > Water
303-4	Water discharge	Preventing Pollution Water Resource Conservation ESG Aggregate Data > Environment > Water
303-5	Water consumption	Water Resource Conservation ESG Aggregate Data > Environment > Water

GRI 304：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	Natural Capital and Biodiversity
304-2	Significant impacts of activities, products, and services on biodiversity	Natural Capital and Biodiversity
304-3	Habitats protected or restored	Natural Capital and Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-

GRI 305：Emissions 2016

Disclosure number	Title	Location and notes
305-1	Direct (Scope 1) GHG emissions	Climate Change ESG Aggregate Data > Environment > Greenhouse Gas Emissions
305-2	Energy indirect (Scope 2) GHG emissions	Climate Change ESG Aggregate Data > Environment > Greenhouse Gas Emissions
305-3	Other indirect (Scope 3) GHG emissions	Climate Change ESG Aggregate Data > Environment > Scope3
305-4	GHG emissions intensity	Climate Change ESG Aggregate Data > Environment > Greenhouse Gas Emissions
305-5	Reduction of GHG emissions	Climate Change ESG Aggregate Data > Environment > Greenhouse Gas Emissions
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Preventing Pollution Management of Chemical Substances ESG Aggregate Data > Environment > Air Emissions ESG Aggregate Data > Environment > PRTR substances

GRI 306：Waste 2020

Disclosure number	Title	Location and notes
306-1	Water discharge by quality and destination	Effective Use of Resources
306-2	Waste by type and disposal method	Effective Use of Resources
306-3	Significant spills	Effective Use of Resources ESG Aggregate Data > Environment > Material Flow ESG Aggregate Data > Environment > Waste
306-4	Transport of hazardous waste	Effective Use of Resources ESG Aggregate Data > Environment > Material Flow ESG Aggregate Data > Environment > Waste
306-5	Water bodies affected by water discharges and/or runoff	Effective Use of Resources ESG Aggregate Data > Environment > Material Flow ESG Aggregate Data > Environment > Waste

GRI 308：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	Diversity and a comfortable working environment
401-3	Parental leave	Diversity and a comfortable working environment ESG Aggregate Data>Social> Childcare

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

Diversity and a comfortable working environment

401-3

Parental leave

Diversity and 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	Work Safety & Health ; Health Management
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Work Safety & Health ; Health Management Responsible Care Audits
403-3	Workers with high incidence or high risk of diseases related to their occupation	Work Safety & Health ; Health Management Responsible Care Audits
403-4	Health and safety topics covered in formal agreements with trade unions	Work Safety & Health ; Health Management Industrial Relations
403-5	Worker training on occupational health and safety	Work Safety & Health ; Health Management
403-6	Promotion of worker health	Work Safety & Health ; Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationship	Management of Chemical Substances Work Safety & Health ; Health Management
403-8	Workers covered by an occupational health and safety management system	Work Safety & Health ; Health Management ESG Aggregate Data > Social > Occupational Hazards
403-9	Work-related injuries	Work Safety & Health ; Health Management ESG Aggregate Data > Social > Occupational Hazards
403-10	Work-related ill health	Work Safety & Health ; Health 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 Human Resources Development
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resources Development
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resources Development

Disclosure number

Title

Location and notes

404-1

Average hours of training per year per employee

ESG Aggregate Data > Social > Human Resources Development

Human Resources Development

404-2

Programs for upgrading employee skills and transition assistance programs

Human Resources Development

404-3

Percentage of employees receiving regular performance and career development reviews

Human Resources Development

GRI 405：Diversity and Equal Opportunity 2016

Disclosure number	Title	Location and notes
405-1	Diversity of governance bodies and employees	Board of Directors Diversity and a comfortable working environment 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

Disclosure number

Title

Location and notes

405-1

Diversity of governance bodies and employees

Board of Directors

Diversity and a comfortable working environment

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	Compliance

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

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

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

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 Contributing to Local Communities
413-2	Operations with significant actual and potential negative impacts on local communities	-

Disclosure number

Title

Location and notes

413-1

Operations with local community engagement, impact assessments, and development programs

Stakeholder Engagement

Contributing 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

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

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 (December 2023 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	Climate Change ESG Aggregate Data > Environment > Greenhouse Gas Emissions
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 Climate Change
Air quality	Air emissions of the following pollutants: (1) NOx (excluding N₂O), (2) SOx, (3) volatile organic compounds (VOC), and (4) hazardous air pollutants (HAPs)	Metric tons (t)	RT-CH-120a.1	Preventing Pollution Management of Chemical Substances ESG Aggregate Data > Environment > Air Emissions 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 Consumed
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) Water Resource Conservation ESG Aggregate Data > Environment > Use of Water Resources (Consolidated) (2) Water Resource Conservation ESG Aggregate Data > Environment > 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	Preventing Pollution Water Resource Conservation
Hazardous waste management	Amount of hazardous waste generated, percentage recycled	Metric tons (t), Percentage (%)	RT-CH-150a.1	Effective Use of Resources ESG Aggregate Data > Environment > Industrial waste and Pollutants
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	Work Safety & Health ; Health Management ESG Aggregate Data > Social > Occupational Hazards
Workforce health & safety	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	Work Safety & Health ; Health Management Diversity and 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	-
Safety & environmental stewardship of chemicals	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	Key Sustainability Issues (Materiality) 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	Work Safety & Health ; Health Management ESG Aggregate Data > Social > Occupational Hazards
Operational safety, emergency preparedness & response	Number of transport incidents	Number	RT-CH-540a.2	-

Activity metric

Code	Accounting metric	Unit of measure	Location and notes
RT-CH-000.A	Production volume per report segment	m³ or tons	-

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Standards Comparison

GRI Standard Content Index

General Disclosures

GRI2：General Disclosures 2021

Management Approach

GRI3：Material Topics 2021

Economy

GRI 201：Economic Performance 2016

GRI 202：Market Presence 2016

GRI 203：Indirect Economic Impacts 2016

GRI 204：Procurement Practices 2016

GRI 205：Anti-corruption 2016

GRI 206：Anti-competitive Behavior 2016

GRI 207：Tax 2019

Environment

GRI 301：Materials 2016

GRI 302：Energy 2016

GRI 303：Water and Effluents 2018

GRI 304：Biodiversity 2016

GRI 305：Emissions 2016

GRI 306：Waste 2020

GRI 308：Supplier Environmental Assessment 2016

Social

GRI 401：Employment 2016

GRI 402：Labor/Management Relations 2016

GRI 403：Occupational Health and Safety 2018

GRI 404：Training and Education 2016

GRI 405：Diversity and Equal Opportunity 2016

GRI 406：Non-discrimination 2016

GRI 407：Freedom of Association and Collective Bargaining 2016

GRI 408：Child Labor 2016

GRI 409：Forced or Compulsory Labor 2016

GRI 410：Security Practices 2016

GRI 411：Rights of Indigenous Peoples 2016

GRI 413：Local Communities 2016

GRI 414：Supplier Social Assessment 2016

GRI 415：Public Policy 2016

GRI 416：Customer Health and Safety 2016

GRI 417：Marketing and Labeling 2016

GRI 418：Customer Privacy 2016

SASB Standards

Activity metric