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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
Reporting > Reporting Policy
Corporate Information > Global Office Locator
2-2 Entities included in the organization's sustainability report Corporate Information > Global Office Locator
Reporting > Reporting Policy
2-3 Reporting period, frequency and contact point Reporting > Reporting Policy
2-4 Restatements of information
2-5 External assurance Reporting > Reporting Policy
2. Activities and workers 2-6 Activities, value chains and other business relationships Society > Respect for Human Rights
Society > Supply Chain Management
ESG Data > Society
Securities Report (Fiscal Year Ending March 2024)-Part 1-2-2 [Business Risks], Part 1-2-4 [Important Management Contracts]
2-7 Employee Society > Labor Practices
ESG Data > Society
Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 1 [Status of Employees]
2-8 Workers who are not employees Society > Labor Practices
ESG Data > Society
Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 1 [Status of Employees]
3. Governance 2-9 Governance structure and composition Governance>Corporate Governance
Management and Sustainability Strategy > Sustainability Operations Structure
Corporate Information > List of Officers
Notice of Convocation of the 109th Ordinary General Meeting of Shareholders
Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
2-10 Nomination and election at the highest governance body Governance>Corporate Governance
2-11 Chair of the highest governance body Governance>Corporate Governance
2-12 Role of highest governance body in overseeing the management of impacts Management and Sustainability Strategy >Purpose, Vision and Values
Governance>Corporate Governance
Management and Sustainability Strategy > Sustainability Operations Structure
Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
2-13 Delegation of responsibility for management impacts Management and Sustainability Strategy > Sustainability Operations Structure
2-14 Role of highest governance body in sustainability reporting Management and Sustainability Strategy > Sustainability Operations Structure
2-15 Conflicts of interest Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
2-16 Communication of critical concerns Management and Sustainability Strategy > Sustainability Operations Structure
2-17 Collective knowledge of the highest governance body Governance>Corporate Governance
2-18 Evaluation of the performance of the highest governance body Governance>Corporate Governance
2-19 Remuneration policies Governance>Corporate Governance
2-20 Process to determine remuneration Governance>Corporate Governance
Annual Securities Report (Fiscal Year Ending March 2024) - 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 Society > Respect for Human Rights
Society > Supply Chain Management
2-24 Embedding policy commitments Society > Respect for Human Rights
Society > Supply Chain Management
2-25 Processes to remediate negative impacts Society > Supply Chain Management
2-26 Mechanisms for seeking advice and raising concerns Materiality > Responsible Business Practices
Governance > Compliance/Anti-Corruption
2-27 Compliance with laws and regulations Environment>Environmental Management System
Governance > Compliance/Anti-Corruption
Governance > Protection of Personal Information
2-28 Membership associations Management and Sustainability Strategy > Stakeholder Engagement
5. Stakeholder engagement 2-29 Approach to stakeholder engagement Management and Sustainability Strategy > Stakeholder Engagement
2-30 Collective bargaining agreements Society > Labor Practices

GRI 3: Material Topics 2021

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 Climate Change Strategy > Information Disclosure Based on TCFD Recommendations
201-3 Defined benefit plan obligations and other retirement plans Society > Labor Practices
Annual Securities Report (Fiscal Year Ending March 2023) - 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
202-2 Proportion of senior management hired from the local community
203:Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported Value creation through sports > Development of local communities centered on sports
Creating value through sports > Extending healthy life expectancy by maintaining motor function
Creating value through sports > Improving physical fitness and athletic abilities of children
203-2 Significant indirect economic impact Creating value through sports > Improving physical fitness and athletic abilities of children
204:Procurement Practices 2016 204-1 Proportion of spending on local suppliers Materiality > Responsible procurement that respects human rights
205:Anti-Corruption 2016 205-1 Operations assessed for risks related to corruption Governance > Compliance/Anti-Corruption
205-2 Communication and training about anti-corruption policies and procedures Governance > Compliance/Anti-Corruption
205-3 Confirmed incidents of corruption and actions taken Governance > Compliance/Anti-Corruption
206:Anti-Competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, or monopoly practices Governance > Compliance/Anti-Corruption
207:Tax 2019 207-1 Approach to tax Governance > Compliance/Anti-Corruption
Annual Securities Report (Fiscal Year Ending March 2024) Part 1-2-2 [Business Risks]
207-2 Tax governance, control and risk management Governance > Compliance/Anti-Corruption
207-3 Stakeholder engagement and management of concerns related to tax Governance > 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 > Mitigation of environmental impact in products
301-2 Recycled input materials used Environment > Mitigation of environmental impact in products
301-3 Reclaimed products and their packaging materials Environment > Mitigation of environmental impact in products
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
304:Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
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
Environment > Business Activities and Environmental Burden
306-2 Managing significant waste-related impacts Environment > Reduction of Waste
306-3 Waste generated Environment > Reduction of Waste
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
ESG Data > Environment
306-5 Waste directed to disposal Environment > Reduction of Waste
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 Society > Supply Chain Management
308-2 Negative environmental impacts in the supply chain and actions taken Materiality > Responsible procurement with due respects human rights
Society > Supply Chain Management

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 Society > Labor Practices
ESG Data > Society
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Society > Promoting and respecting diversity
401-3 Parental leave Society > Promoting and respecting diversity
ESG Data > Society
402:Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes Society > Labor Practices
403:Occupational Health and Safety 2018 403-1 Occupational health and safety management system Society > Occupational Health and Safety
403-2 Hazard identification, risk assessment, accident investigation Society > Occupational Health and Safety
403-3 Occupational health services Society > Occupational Health and Safety
403-4 Worker participation, consultation, and communication on occupational health and safety Society > Occupational Health and Safety
403-5 Worker training on occupational health and safety Society > Occupational Health and Safety
403-6 Promotion of worker health Society > 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 Society > Occupational Health and Safety
403-9 work-related injuries Society > Occupational Health and Safety
ESG Data > Society
403-10 Work-related illness
404:Training and Education 2016 404-1 Average hours of training per year per employee Society > Development and Nurturing of Talent
404-2 Programs for upgrading employee skills and transition assistance programs Society > Development and Nurturing of Talent
404-3 Percentage of employees receiving regular performance and career development reviews Society > Development and Nurturing of Talent
405:Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Governance>Corporate Governance
Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.]
Human Capital Management
Society > Promoting and respecting diversity
ESG Data > Society
405-2 Ratio of basic salary and remuneration of women to men Society > Promoting and respecting diversity
406:Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken Society > 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 Society > Supply Chain Management
409:Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Society > Supply Chain Management
410:Security Practices 2016 410-1 Security personnel trained in human rights policies and procedures Society > 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 Management and Sustainability Strategy > Stakeholder Engagement
Value creation through sports > Development of local communities centered on sports
Creating value through sports > Extension of healthy life expectancy through the maintenance of motor function
Creating value through sports > Improving physical fitness and athletic abilities of children
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 Society > Supply Chain Management
414-2 Negative social impacts in the supply chain and actions taken Materiality > Responsible procurement with due respects human rights
Society > Supply Chain Management
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 Society > Product Safety and Quality (policies and systems)
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Society > Product Safety and Quality (policies and systems)
Society > Ensuring of the safety and quality of products
417:Marketing and Labeling 2016 417-1 Product and service information and labeling requirements Society > Communication related to products
417-2 Requirements for product and service information and labeling Society > Communication related to products
417-3 Incidents of non-compliance concerning marketing communications Governance > Protection of Intellectual Property
418:Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Governance > Protection of Personal Information