OJI HOLDINGS

GRI Standard Comparison Table

Statement of use Oji Group has reported the information cited in this GRI content index for the period from April 1, 2023 to March 31, 2024 with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021

GRI 2

GRI STANDARD NO. DISCLOSURE LOCATION
GRI 2:
General Disclosures 2021		 2-1 Organizational details →Corporate Information>Basic Information>Corporate Profile
→Corporate Information>Basic Information>Group Companies
2-2 Entities included in the organization’s sustainability reporting →Sustainability>Reports and Related Information>ESG Data
2-3 Reporting period, frequency and contact point →Investor Relations>Investor Relations>IR Library>Integrated Report>Editorial Policies (p.1)
→Investor Relations>Investor Relations>IR Library>Integrated Report（HP）
→Home>Contact
2-4 Restatements of information →Investor Relations>Investor Relations>IR Library>Integrated Report>→Investor Relations>Investor Relations>IR Library>Integrated Report>Notes on Non-financial Data (p.98)
2-5 External assurance →Investor Relations>Investor Relations>IR Library>Integrated Report＞Third-party Independent Assurance Report (p.99)
2-6 Activities, value chain and other business relationships →Corporate Information>Basic Information>Corporate Profile
→Sustainability>Sustainability Initiatives>Supply Chain>Supply Chain Management
2-7 Employees →Sustainability>Reports and Related Information>ESG Data>Social>1. Employees
→Investor Relations>Investor Relations>IR Library>Integrated Report>Human Resource Strategies (p.47,48)
2-8 Workers who are not employees →Investor Relations>Investor Relations>IR Library>Integrated Report>Human Resource Strategies (p.47,48)
2-9 Governance structure and composition →Sustainability>Sustainability Initiatives>Governance>Corporate Governance
2-10 Nomination and selection of the highest governance body →Sustainability>Sustainability Initiatives>Governance>Corporate Governance
2-11 Chair of the highest governance body →Sustainability>Sustainability Initiatives>Governance>Corporate Governance
2-12 Role of the highest governance body in overseeing the management of impacts →Sustainability>Sustainability of the Oji Group>Sustainability Management Structure
2-13 Delegation of responsibility for managing impacts →Sustainability>Sustainability of the Oji Group>Sustainability Management Structure
2-14 Role of the highest governance body in sustainability reporting →Sustainability>Sustainability of the Oji Group>Sustainability Management Structure
2-15 Conflicts of interest →Sustainability>Sustainability Initiatives>Governance>Corporate Governance
2-16 Communication of critical concerns →Investor Relations>Investor Relations>IR Library>Corporate Governance Report
2-17 Collective knowledge of the highest governance body →Investor Relations>Investor Relations>IR Library>Corporate Governance Report
2-18 Evaluation of the performance of the highest governance body →Sustainability>Sustainability Initiatives>Governance>Corporate Governance
2-19 Remuneration policies →Sustainability>Sustainability Initiatives>Governance>Corporate Governance
2-20 Process to determine remuneration →Investor Relations>Investor Relations>IR Library>Corporate Governance Report
2-21 Annual total compensation ratio →Sustainability>Reports and Related Information>ESG Data>7. Number of ISO 45001 certified worksites, 8. Lost time injury frequency rate and severity rate for safety
2-22 Statement on sustainable development strategy →Sustainability>Message from the CEO
2-23 Policy commitments →Corporate Information>Management Philosophy and Management Strategies
→Sustainability>Sustainability Initiatives>Society>Respect for Human Rights
→Sustainability>Sustainability Initiatives>Governance>Corporate Governance
→Sustainability>Sustainability Initiatives>Supply Chain>Supply Chain Management
2-24 Embedding policy commitments →Corporate Information>Management Philosophy and Management Strategies
2-25 Processes to remediate negative impacts →Sustainability>Sustainability Initiatives>Governance>Compliance
2-26 Mechanisms for seeking advice and raising concerns →Sustainability>Sustainability Initiatives>Governance>Compliance>Whistle-blowing system in compliance with the Whistleblower Protection Act
2-27 Compliance with laws and regulations →Sustainability>Reports and Related Information>ESG Data>Governance >12. Provisions for lawsuits involving violations of laws and social or environmental (ESG) issues, 14. Number of whistleblowing reports received
2-28 Membership associations →Sustainability>Sustainability of the Oji Group>Participation in initiatives and organizations
2-29 Approach to stakeholder engagement →Sustainability>Investors and Experts>Stakeholder Engagement
2-30 Collective bargaining agreements →Sustainability>Sustainability Initiatives>Society>Respect for Human Rights>Key Issues and Initiatives on Human Rights

GRI 3

GRI STANDARD NO. DISCLOSURE LOCATION
GRI 3:
Material Topics 2021		 3-1 Process to determine material topics →Sustainability>Sustainability of the Oji Group>Material Issues/KPIs
3-2 List of material topics →Sustainability>Sustainability of the Oji Group>Material Issues/KPIs
3-3 Management of material topics →Sustainability>Sustainability of the Oji Group>Material Issues/KPIs

200 series (Economic)

GRI STANDARD NO. DISCLOSURE LOCATION
GRI 201:
Economic Performance 2016		 201-1 Direct economic value generated and distributed →Investor Relations>Investor Relations>IR Library>Financial Results and Presentation
→Investor Relations>Investor Relations>Financial>Segment Information
201-2 Financial implications and other risks and opportunities due to climate change →Sustainability>Sustainability Initiatives>EnvironmentClimate Change>TCFD>Improving Energy Efficiency
201-3 Defined benefit plan obligations and other retirement plans →Sustainability>Sustainability Initiatives>Society>Human resources management>Welfare
201-4 Financial assistance received from government →Investor Relations>Investor Relations>Green Finance>Oji Holdings Corporation Green Financing Framework (January 2023)
GRI 202:
Market Presence 2016		 202-1 Ratios of standard entry level wage by gender compared to local minimum wage →Corporate Information>Policy>UN Global Compact Initiatives
202-2 Proportion of senior management hired from the local community ー
GRI 203:
Indirect Economic Impacts 2016		 203-1 Infrastructure investments and services supported →Sustainability>Reports and Related Information>ESG Data>Social>11. Social contributions
→Sustainability>Sustainability Initiatives>Governance>Risk management>BCP
203-2 Significant indirect economic impacts →Sustainability>Sustainability Initiatives>Environment>Sustainable Forest Management
GRI 204:
Procurement Practices 2016		 204-1 Proportion of spending on local suppliers ー
GRI 205:
Anti-corruption 2016		 205-1 Operations assessed for risks related to corruption →Sustainability>Sustainability Initiatives>Environment>Governance>Anti-corruption>Data
205-2 Communication and training about anti-corruption policies and procedures →Sustainability>Sustainability Initiatives>Environment>Governance>Anti-corruption>Dissemination amang employees
205-3 Confirmed incidents of corruption and actions taken →Sustainability>Sustainability Initiatives>Environment>Governance>Anti-corruption>Data
GRI 206:
Anti-competitive Behavior 2016		 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices →Corporate Information>Policy>Oji Group Corporate Code of Conduct and Oji Group Behavior Standard
GRI 207:
Tax 2019		 207-1 Approach to tax →Sustainability>Sustainability Initiatives>Governance>Tax Transparency>Oji Group Tax Policy
207-2 Tax governance, control, and risk management →Sustainability>Sustainability Initiatives>Governance>Tax Transparency>Oji Group Tax Policy
207-3 Stakeholder engagement and management of concerns related to tax →Sustainability>Sustainability Initiatives>Governance>Tax Transparency>Oji Group Tax Policy
207-4 Country-by-country reporting →Investor Relations>Investor Relations>IR Library>Financial Results & Presentation

300 series (Environmental)

GRI STANDARD NO. DISCLOSURE LOCATION
GRI 101:
Biodiversity 2024		 101-1 Ecosystem services →Sustainability>Reports and Related Information>TNFD Report>Disclosure Requirements (p.3)
101-2 Policies to halt and reverse
biodiversity loss		 →Sustainability>Reports and Related Information>TNFD Report>2-2-3 Respose Actons (p.24)
101-3 Management of biodiversity impacts →Sustainability>Reports and Related Information>TNFD Report>Oji Group Forest Resource Procurement Manegement Direcet Operations (p.13)
101-4 Access and benefit-sharing →Sustainability>Reports and Related Information>TNFD Report>1-2 Strategy (p.6)
101-5 Identification of biodiversity impacts →Sustainability>Reports and Related Information>TNFD Report>2-1-2 identifying Priority Locations (p.12)
→Sustainability>Reports and Related Information>TNFD Report>2-2-3 Respose Actons (p.24)
101-6 Locations with biodiversity impacts →Sustainability>Reports and Related Information>TNFD Report＞2-2-2 Dependencies, Impacts, Risks, and Opportunities (p.21)
→Sustainability>Reports and Related Information>TNFD Report>Appendix Oji Group dependencies and impacts (p.39)
101-7 Direct drivers of biodiversity loss →Sustainability>Reports and Related Information>TNFD Report>2-3-1 State of nature (p.31~33)
→Sustainability>Reports and Related Information>TNFD Report>2-1-2 identifying Priority Locations (p.12)
101-8 Changes to the state of biodiversity →Sustainability>Reports and Related Information>TNFD Report>2-2-2 dependencies, Impacts, Risks, and Opportunitie (p.19)
GRI 301:
Materials 2016		 301-1 Materials used by weight or volume →Sustainability>Reports and Related Information>ESG Data>Environment>12. Main raw materials used 1)
301-2 Recycled input materials used →Sustainability>Reports and Related Information>ESG Data>Environment>12. Main raw materials used 1)
301-3 Reclaimed products and their packaging materials →Investor Relations>Investor Relations>IR Library>Integrated Report>Circular Use of Resources (p.71~73)
GRI 302:
Energy 2016		 302-1 Energy consumption within the organization →Sustainability>Reports and Related Information>ESG Data>Environment>5. Energy consumption
302-2 Energy consumption outside of the organization →Sustainability>Reports and Related Information>ESG Data>Environment＞4. SCOPE 3
302-3 Energy intensity →Sustainability>Sustainability Initiatives>EnvironmentClimate Change>TCFD>Improving Energy Efficiency
302-4 Reduction of energy consumption →Sustainability>Sustainability Initiatives>EnvironmentClimate Change>TCFD>Improving Energy Efficiency
302-5 Reductions in energy requirements of products and services →Sustainability>Sustainability Initiatives>EnvironmentClimate Change>TCFD>Improving Energy Efficiency
GRI 303:
Water and Effluents 2018		 303-1 Interactions with water as a shared resource →Sustainability>Sustainability Initiatives>Environment>Resource Circulation -Water-
303-2 Management of water discharge-related impacts →Sustainability>Sustainability Initiatives>Environment>Resource Circulation -Water-
303-3 Water withdrawal →Sustainability>Reports and Related Information>ESG Data>Environment>13. Water resources
→Sustainability>Sustainability Initiatives>Environment>Resource Circulation -Water->Water Risk Assessment
303-4 Water discharge →Sustainability>Reports and Related Information>ESG Data>Environment>13. Water resources
→Sustainability>Reports and Related Information>ESG Data>Environment>13. Water resources
→Sustainability>Sustainability Initiatives>Environment>Resource Circulation -Water->Water Risk Assessment
303-5 Water consumption →Sustainability>Reports and Related Information>ESG Data>Environment>13. Water resources
→Sustainability>Sustainability Initiatives>Environment>Resource Circulation -Water->Water Risk Assessment
GRI 305:
Emissions 2016		 305-1 Direct (Scope 1) GHG emissions →Sustainability>Reports and Related Information>ESG Data>Environment>3. Greenhouse gas (GHG) emissions 1)
305-2 Energy indirect (Scope 2) GHG emissions →Sustainability>Reports and Related Information>ESG Data>Environment>3. Greenhouse gas (GHG) emissions 1)
305-3 Other indirect (Scope 3) GHG emissions →Sustainability>Reports and Related Information>ESG Data>Environment>4. SCOPE 3
305-4 GHG emissions intensity →Investor Relations>Investor Relations>IR Library>Integrated Report>Oji Group at a Glance -Financial Highlights-
305-5 Reduction of GHG emissions →Investor Relations>Investor Relations>IR Library>Integrated Report>Mitigation and Adaptation to Climate Change (p.60)
305-6 Emissions of ozone-depleting substances (ODS) →Sustainability>Reports and Related Information>ESG Data＞Environment>11. Amounts of substances subject to the PRTR Law released and transferred
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions →Sustainability>Reports and Related Information>ESG Data>Enviroment>9. Quantities of environmental impact pollutants1) in emitted gases
GRI 306:
Waste 2020		 306-1 Waste generation and significant waste-related impacts →Sustainability>Sustainability Initiatives>Environment>Resource Circulation – Waste -
306-2 Management of significant waste-related impacts →Sustainability>Sustainability Initiatives>Environment>Environmental Management>Environmental Management System (EMS)
306-3 Waste generated →Sustainability>Reports and Related Information>ESG Data>Environment>10. Waste and PRTR chemical substances
306-4 Waste diverted from disposal →Sustainability>Reports and Related Information>ESG Data>Environment>10. Waste and PRTR chemical substances
306-5 Waste directed to disposal →Sustainability>Reports and Related Information>ESG Data>Environment>10. Waste and PRTR chemical substances
GRI 308:
Supplier Environmental Assessment 2016		 308-1 New suppliers that were screened using environmental criteria →Sustainability>Sustainability Initiatives>Supply Chain>Supply Chain Management
308-2 Negative environmental impacts in the supply chain and actions taken →Sustainability>Sustainability Initiatives>Supply Chain>Supply Chain Management

400 series (Social)

GRI STANDARD NO. DISCLOSURE LOCATION
GRI 401:
Employment 2016		 401-1 New employee hires and employee turnover →Sustainability>Reports and Related Information>ESG Data>Social＞>3. Number of new hires for generalist-track positions
→Sustainability>Reports and Related Information>ESG Data>Social>1. Employees
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees →Sustainability>Sustainability Initiatives>Society>Inclusion and Diversity>Improvement of work-life management (support for balancing work and nursing care)
→Sustainability>Sustainability Initiatives>Society>Human resources management>Welfare
401-3 Parental leave →Sustainability>Sustainability Initiatives>Society>Inclusion and Diversity>Improvement of work-life management (support for balancing work and nursing care)
GRI 402:
Labor/Management Relations 2016		 402-1 Minimum notice periods regarding operational changes →Sustainability>Sustainability Initiatives>Society>Respect for Human Rights
GRI 403:
Occupational Health and Safety 2018		 403-1 Occupational health and safety management system →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Occupational Safety and Health Management Systems
403-2 Hazard identification, risk assessment, and incident investigation →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Risk Management
403-3 Occupational health services →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Occupational Safety and Health Management Systems
403-4 Worker participation, consultation, and communication on occupational health and safety →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Employee Participation>Occupational safety and health committees, worksite safety and health meetings and worksite discussions
→Sustainability>Sustainability Initiatives>Society＞Occupational Safety and Health>Employee Participation>Central labor-management committee
403-5 Worker training on occupational health and safety →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Training Programs
403-6 Promotion of worker health →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Employee Participation>Occupational safety and health committees, worksite safety and health meetings and worksite discussions
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Employee Participation>Occupational safety and health committees, worksite safety and health meetings and worksite discussions
403-8 Workers covered by an occupational health and safety management system →Sustainability>Sustainability Initiatives>Society>Occupational Safety and Health>Policy
403-9 Work-related injuries →Sustainability>Reports and Related Information>ESG Data>Social>8. Lost time injury frequency rate and severity rate for safety, 9. Lost time incidents and fatalities
403-10 Work-related ill health →Sustainability>Reports and Related Information>ESG Data>Social>8. Lost time injury frequency rate and severity rate for safety, 9. Lost time incidents and fatalities
GRI 404:
Training and Education 2016		 404-1 Average hours of training per year per employee →Sustainability>Sustainability Initiatives>Society>Human resources management>Skill Development and Training for Employees
404-2 Programs for upgrading employee skills and transition assistance programs →Sustainability>Sustainability Initiatives>Society>Human resources management>Human Resources Education
404-3 Percentage of employees receiving regular performance and career development reviews →Sustainability>Sustainability Initiatives>Society>Human resources management>Skill Development and Training for Employees
GRI 405:
Diversity and Equal Opportunity 2016		 405-1 Diversity of governance bodies and employees →Sustainability>Reports and Related Information>ESG Data>1. Employees
405-2 Ratio of basic salary and remuneration of women to men ー
GRI 406:
Non-discrimination 2016		 406-1 Incidents of discrimination and corrective actions taken →Sustainability>Reports and Related Information>ESG Data>Social>6. Human rights violations
→Sustainability>Sustainability Initiatives>Society>Respect for Human Rights>Fair treatment
GRI 407:
Freedom of Association and Collective Bargaining 2016		 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk →Sustainability>Sustainability Initiatives>Society>Respect for Human Rights>Freedom of association and collective bargaining
GRI 408:
Child Labor 2016		 408-1 Operations and suppliers at significant risk for incidents of child labor →Sustainability>Sustainability Initiatives>Society>Respect for Human Rights>Prohibition of child labor and forced labor
GRI 409:
Forced or Compulsory Labor 2016		 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor →Sustainability>Sustainability Initiatives>Society>Respect for Human Rights>Prohibition of child labor and forced labor
GRI 410:
Security Practices 2016		 410-1 Security personnel trained in human rights policies or procedures ー
GRI 411:
Rights of Indigenous Peoples 2016		 411-1 Incidents of violations involving rights of indigenous peoples →Sustainability>Reports and Related Information>ESG Data>Social>6. Human rights violations
GRI 413:
Local Communities 2016		 413-1 Operations with local community engagement, impact assessments, and development programs →Sustainability>Investors and Experts>Stakeholder Engagement
→Sustainability>Sustainability of the Oji Group>Risk Assessment for Sustainability
413-2 Operations with significant actual and potential negative impacts on local communities →Sustainability>Reports and Related Information>TNFD Report>2-1-2 identifying Priority Locations (p.12)
GRI 414:
Supplier Social Assessment 2016		 414-1 New suppliers that were screened using social criteria →Sustainability>Sustainability Initiatives>Supply Chain>Supply Chain Management
414-2 Negative social impacts in the supply chain and actions taken →Sustainability>Sustainability Initiatives>Supply Chain>Supply Chain Management>Supplier Sustainability Surveys
GRI 415:
Public Policy 2016		 415-1 Political contributions →Sustainability>Reports and Related Information>ESG Data>Governance>9. Political contributions
GRI 416:
Customer Health and Safety 2016		 416-1 Assessment of the health and safety impacts of product and service categories →Sustainability>Sustainability Initiatives>Environment>Stable Supply of Safe and Secure Products
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services →Sustainability>Sustainability Initiatives>Environment>Stable Supply of Safe and Secure Products
GRI 417:
Marketing and Labeling 2016		 417-1 Requirements for product and service information and labeling →Sustainability>Sustainability Initiatives>Environment>Stable Supply of Safe and Secure Products
417-2 Incidents of non-compliance concerning product and service information and labeling →Sustainability>Sustainability Initiatives>Environment>Stable Supply of Safe and Secure Products
417-3 Incidents of non-compliance concerning marketing communications ー
GRI 418:
Customer Privacy 2016		 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data →Home>Privacy Policy