GRI Content Index

GRI 2: General Disclosures 2021

GRI Standard	Disclosure		Place of publication
1. The Organization and its reporting practices	2-1	Organization details	Corporate Information > Company Profile Sustainability Library > Reporting Policy Corporate Information > Global Office Locator
	2-2	Entities included in the organization's sustainability report	Corporate Information > Global Office Locator Sustainability Library > Reporting Policy
	2-3	Reporting period, frequency and contact point	Sustainability Library > Reporting Policy
	2-4	Restatements of information
	2-5	External assurance	Sustainability Library > Reporting Policy
2. Activities and workers	2-6	Activities, value chains and other business relationships	People> Policies and Governance Structure (Respect for Human Rights) People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance ESG Data > Social Securities Report (Fiscal Year Ending March 2026)-Part 1-2-2 [Business Risks], Part 1-2-4 [Important Management Contracts]
	2-7	Employee	People > Labor Practices ESG Data > Social Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 1 [Status of Employees]
	2-8	Workers who are not employees	People > Labor Practices ESG Data > Social Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 1 [Status of Employees]
3. Governance	2-9	Governance structure and composition	Trust & Responsibility＞Corporate Governance Sustainability Management > Sustainability Governance Structure Corporate Information > Board of Directors Notice of Convocation of the 113th Ordinary General Meeting of Shareholders Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
	2-10	Nomination and election at the highest governance body	Trust & Responsibility＞Corporate Governance
	2-11	Chair of the highest governance body	Trust & Responsibility＞Corporate Governance
	2-12	Role of highest governance body in overseeing the management of impacts	Corporate Philosophy Trust & Responsibility＞Corporate Governance Sustainability Management > Sustainability Governance Structure Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
	2-13	Delegation of responsibility for management impacts	Sustainability Management > Sustainability Governance Structure
	2-14	Role of highest governance body in sustainability reporting	Sustainability Management > Sustainability Governance Structure
	2-15	Conflicts of interest	Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
	2-16	Communication of critical concerns	Sustainability Management > Sustainability Governance Structure
	2-17	Collective knowledge of the highest governance body	Trust & Responsibility＞Corporate Governance
	2-18	Evaluation of the performance of the highest governance body	Trust & Responsibility＞Corporate Governance
	2-19	Remuneration policies	Trust & Responsibility＞Corporate Governance
	2-20	Process to determine remuneration	Trust & Responsibility＞Corporate Governance Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
	2-21	Annual total compensation ratio
4. Strategy, policies and practices	2-22	Statement on sustainable development strategy	Top Message
	2-23	Policy commitments	People > Policies and Governance Structure (Respect for Human Rights) People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
	2-24	Embedding policy commitments	People > Policies and Governance Structure (Respect for Human Rights) People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
	2-25	Processes to remediate negative impacts	People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
	2-26	Mechanisms for seeking advice and raising concerns	Trust & Responsibility > Responsible Business Practices Trust & Responsibility > Compliance/Anti-Corruption
	2-27	Compliance with laws and regulations	Environment＞Environmental Management System Trust & Responsibility > Compliance/Anti-Corruption Trust & Responsibility > Protection of Personal Information
	2-28	Membership associations	Sustainability Management > Stakeholder Engagement
5. Stakeholder engagement	2-29	Approach to stakeholder engagement	Sustainability Management > Stakeholder Engagement
5. Stakeholder engagement	2-30	Collective bargaining agreements	People> Labor Practices

GRI 3: Material Topics 2021

GRI Standard	Disclosure		Place of publication
Disclosures on material topics	3-1	Process to determine material topics	Sustainability Management > Materiality Identification Process
	3-2	List of material topics	Sustainability Management > Materiality Identification Process
	3-3	Management of material topics	Sustainability Management > Identified materiality Sports & Society > Contributing to the multi-dimensional values of sports Sports & Society > Contributing to the resolution of social issues People > Responsible Procurement with Due Respect for Human Rights People > Human Capital Management Environment > Responsibility for Global Environmental Issues Throughout the Product Lifecycle Trust & Responsibility > Responsible Business Practices Trust & Responsibility > Responsibility for Safe and High-Quality Products

Topic Standard: Biodiversity

GRI Standard	Disclosure
GRI 101: Biodiversity 2024	101-1	Policy commitments to halt and reverse biodiversity loss
	101-2	Management of biodiversity impacts
	101-3	Access and benefit-sharing
	101-4	Identification of biodiversity impacts
	101-5	Locations of biodiversity impacts
	101-6	Direct drivers of biodiversity loss
	101-7	Changes in the state of biodiversity
	101-8	Ecosystem services

Itemized Standard Economy

Identified material items are shaded in light blue.

GRI Standard	Disclosure		Place of publication
201: Economic Performance 2016	201-1	Direct economic value created and distributed
	201-2	Financial implications and other risks and opportunities of climate change	Environment > Disclosure Based on the TCFD Recommendations
	201-3	Defined benefit plan obligations and other retirement plans	People > Labor Practices Annual Securities Report (Fiscal Year Ending March 2026) - Part 1 - Part 5 [Accounting Status]
	201-4	Financial assistance received from government
202: Market Presence 2016	202-1	Ratios of standard entry level wage by gender compared to local minimum wage
202: Market Presence 2016	202-2	Proportion of senior management hired from the local community
203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	Sports & Society > Embodying Mizunoʼs Unique Identity and Integrated Strength Sports & Society > Physical and mental health through sports Sports & Society >Promotion of Sports and Education
203: Indirect Economic Impacts 2016	203-2	Significant indirect economic impact	Sports & Society > Promotion of Sports and Education
204: Procurement Practices 2016	204-1	Proportion of spending on local suppliers	People > Responsible procurement that respects human rights
205: Anti-Corruption 2016	205-1	Operations assessed for risks related to corruption	Trust & Responsibility > Compliance/Anti-Corruption
	205-2	Communication and training about anti-corruption policies and procedures	Trust & Responsibility > Compliance/Anti-Corruption
	205-3	Confirmed incidents of corruption and actions taken	Trust & Responsibility > Compliance/Anti-Corruption
206: Anti-Competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, or monopoly practices	Trust & Responsibility > Compliance/Anti-Corruption
207: Tax 2019	207-1	Approach to tax	Trust & Responsibility > Compliance/Anti-Corruption Annual Securities Report (Fiscal Year Ending March 2026) Part 1-2-2 [Business Risks]
	207-2	Tax governance, control and risk management	Trust & Responsibility > Compliance/Anti-Corruption
	207-3	Stakeholder engagement and management of concerns related to tax	Trust & Responsibility > Compliance/Anti-Corruption
	207-4	Country-by-country reporting

Itemized Standard Environment

Identified material items are shaded in light blue.

GRI Standard	Disclosure		Place of publication
301: Materials 2016	301-1	Materials used by weight or volume	Environment > Reduction of Waste and Recycling
	301-2	Recycled input materials used	Environment > Reduction of Waste and Recycling Environment > Circular Economy
	301-3	Reclaimed products and their packaging materials	Environment > Reduction of Waste and Recycling Environment > Circular Economy
302: Energy 2016	302-1	Energy consumption within the organization	Environment > Climate Change ESG Data > Environment
	302-2	Energy consumption outside the organization
	302-3	Energy intensity	Environment > Climate Change
	302-4	Reduced energy consumption	Environment > Climate Change ESG Data > Environment
	302-5	Reductions in energy requirements of products and services
303: Water and Effluents 2018	303-1	Interaction with water as a shared resource	Environment > Water use and management
	303-2	Management of water discharge-related impacts	Environment > Water use and management
	303-3	Water withdrawal	Environment > Water use and management ESG Data > Environment
	303-4	Water drainage	Environment > Water use and management ESG Data > Environment
	303-5	Water consumption	Environment > Water use and management
305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	Environment > Climate Change ESG Data > Environment
	305-2	Energy indirect (Scope 2) GHG emissions	Environment > Climate Change ESG Data > Environment
	305-3	Other indirect (Scope 3) GHG emissions	Environment > Climate Change
	305-4	GHG emissions intensity	Environment > Climate Change ESG Data > Environment
	305-5	Reduction of GHG emissions	Environment > Climate Change
	305-6	Emissions of ozone-depleting substances (ODS)	Report not applicable (Environment > Climate Change)
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Report not applicable (Environment > Climate Change)
306: Waste 2020	306-1	Waste generation and significant waste-related impacts	Environment > Reduction of Waste and Recycling Environment > Business Activities and Environmental Burden
	306-2	Managing significant waste-related impacts	Environment > Reduction of Waste and Recycling
	306-3	Waste generated	Environment > Reduction of Waste and Recycling Environment > Business Activities and Environmental Burden Environment > Reduction of Hazardous Chemical Substances ESG Data > Environment
	306-4	Waste diverted from disposal	Environment > Reduction of Waste and Recycling ESG Data > Environment
	306-5	Waste directed to disposal	Environment > Reduction of Waste and Recycling ESG Data > Environment
306: Effluents and Waste 2016 (* Valid only for the items on the right)	306-3	critical leak	Environment > Reduction of Hazardous Chemical Substances
308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
308: Supplier Environmental Assessment 2016	308-2	Negative environmental impacts in the supply chain and actions taken	People > Responsible procurement with due respects human rights People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance

Itemized Standards Society

Identified material items are shaded in light blue.
New items added in fiscal year 2023 are highlighted in light green.

GRI Standard	Disclosure		Place of publication
401: Employment 2016	401-1	New employee hires and employee turnover	People > Labor Practices ESG Data > Social
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	People > Promoting and respecting diversity
	401-3	Parental leave	People > Promoting and respecting diversity ESG Data > Social
402: Labor/Management Relations 2016	402-1	Minimum notice periods regarding operational changes	People > Labor Practices ESG Data > Social
403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	People > Occupational Health and Safety
	403-2	Hazard identification, risk assessment, accident investigation	People > Occupational Health and Safety
	403-3	Occupational health services	People > Occupational Health and Safety
	403-4	Worker participation, consultation, and communication on occupational health and safety	People > Occupational Health and Safety
	403-5	Worker training on occupational health and safety	People > Occupational Health and Safety
	403-6	Promotion of worker health	People > Health Promotion Initiatives
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
	403-8	Workers covered by the occupational health and safety management system	People > Occupational Health and Safety
	403-9	work-related injuries	People > Occupational Health and Safety ESG Data > Social
	403-10	Work-related illness
404: Training and Education 2016	404-1	Average hours of training per year per employee	People > Talent Development and Capability Building
	404-2	Programs for upgrading employee skills and transition assistance programs	People > Talent Development and Capability Building
	404-3	Percentage of employees receiving regular performance and career development reviews	People > Talent Development and Capability Building
405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	Trust & Responsibility＞Corporate Governance Annual Securities Report (Fiscal Year Ending March 2026 - Part 1 - Part 4-4 [Status of Corporate Governance, etc.] People >Human Capital Management People > Promoting and respecting diversity ESG Data > Social
405: Diversity and Equal Opportunity 2016	405-2	Ratio of basic salary and remuneration of women to men	People > Promoting and respecting diversity
406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	People > Policies and Governance Structure (Respect for Human Rights)
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
408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
410: Security Practices 2016	410-1	Security personnel trained in human rights policies and procedures	People > Policies and Governance Structure (Respect for Human Rights)
411: Rights of Indigenous Peoples 2016	411-1	Incidents of violations involving rights of indigenous peoples
413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Sustainability Management > Stakeholder Engagement Sports & Society > Mizunoʼs Unique Identity and Integrated Strength Sports & Society > Physical and mental health through sports Sports & Society > Promotion of Sports and Education
413: Local Communities 2016	413-2	Operations with significant actual and potential negative impacts on local communities
414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
414: Supplier Social Assessment 2016	414-2	Negative social impacts in the supply chain and actions taken	People > Responsible procurement with due respects human rights People > Supply Chain Management Policy and Governance Structure People > Supply Chain Management Implementation Status and Performance
415: Public Policy 2016	415-1	Political contributions
416: Customer Health and Safety 2016	416-1	Assessing health and safety impacts for product and service categories	Trust & Responsibility > Product Safety and Quality (Policies and Governance Structure)
416: Customer Health and Safety 2016	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Trust & Responsibility > Product Safety and Quality (Policies and Governance Structure) Trust & Responsibility > Ensuring of the safety and quality of products
417: Marketing and Labeling 2016	417-1	Product and service information and labeling requirements	Trust & Responsibility > Communication related to products
	417-2	Requirements for product and service information and labeling	Trust & Responsibility > Communication related to products
	417-3	Incidents of non-compliance concerning marketing communications	Trust & Responsibility > Protection of Intellectual Property
418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Trust & Responsibility > Protection of Personal Information