Sustainability
ESG Data Collection
GRI Standards Comparison Table
Created on September 30, 2025
| Statement of use | Nippon Chemical Industrial Co., Ltd. has reported in accordance with the GRI Standards for the period from April 2024 to March 2025. This report also includes some information after the reporting period. |
|---|---|
| GRI 1 used | GRI 1: Foundation 2021 |
| GRI 2 : General Disclosures 2021 | |||
|---|---|---|---|
| GRI Standards | Disclosures | Location | |
| 1. The organization and its reporting practices | |||
| Disclosure 2-1 | Organizational details |
→ Company Overview → Facilities → ESG Data Collection |
|
| Disclosure 2-2 | Entities included in the organization’s sustainability reporting |
→ Editorial policy → Facilities → ESG Data Collection |
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| Disclosure 2-3 | Reporting period, frequency and contact point | → Editorial policy | |
| Disclosure 2-4 | Restatements of information | ||
| Disclosure 2-5 | External assurance | Independent Assurance Report | |
| 2. Activities and workers | |||
| Disclosure 2-6 | Activities, value chain and other business relationships |
→ Securities Report for the 167th Fiscal Year (Japanese Only) → Sustainable Procurement |
|
| Disclosure 2-7 | Employees |
→ Financial Highlights → ESG Data Collection |
|
| Disclosure 2-8 | Workers who are not employees | ||
| 3. Governance | |||
| Disclosure 2-9 | Governance structure and composition |
→ System for the Promotion of Sustainability → Corporate Governance Report (Japanese Only) → Introduction of Officers |
|
| Disclosure 2-10 | Nomination and selection of the highest governance body | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-11 | Chair of the highest governance body | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-12 | Role of the highest governance body in overseeing the management of impacts | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-13 | Delegation of responsibility for managing impacts | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-14 | Role of the highest governance body in sustainability reporting | → System for the Promotion of Sustainability | |
| Disclosure 2-15 | Conflicts of interest | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-16 | Communication of critical concerns | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-17 | Collective knowledge of the highest governance body | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-18 | Evaluation of the performance of the highest governance body | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-19 | Remuneration policies | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-20 | Process to determine remuneration | → Corporate Governance Report (Japanese Only) | |
| Disclosure 2-21 | Annual total compensation ratio | ||
| 4. Strategy, policies and practices | |||
| Disclosure 2-22 | Statement on sustainable development strategy | → Message from the President | |
| Disclosure 2-23 | Policy commitments |
→ Corporate Philosophy Framework → System for the Promotion of Sustainability → Declaration to Eradicate Harassment → Basic Compliance Policy → Human Rights Policy → Sustainable Procurement → Basic Environmental Policy |
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| Disclosure 2-24 | Embedding policy commitments |
→ System for the Promotion of Sustainability → Basic Compliance Policy → Materiality → Sustainable Procurement → Human Rights Policy |
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| Disclosure 2-25 | Processes to remediate negative impacts |
→ Corporate Governance Report (Japanese Only) → Declaration to Eradicate Harassment → Human Rights Policy → Sustainable Procurement |
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| Disclosure 2-26 | Mechanisms for seeking advice and raising concerns |
→ Corporate Governance Report (Japanese Only) → Internal Control System (Japanese Only) → Declaration to Eradicate Harassment → Human Rights Policy |
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| Disclosure 2-27 | Compliance with laws and regulations |
→ Corporate Governance Report (Japanese Only) → System for the Promotion of Sustainability |
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| Disclosure 2-28 | Membership association |
KEIDANREN (Japan Business Federation) Japan Chemical Industry Association → External Evaluation＆Initiative |
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| 5. Stakeholder engagement | |||
| Disclosure 2-29 | Approach to stakeholder engagement |
→ System for the Promotion of Sustainability → Status of Engagement with Shareholders and Investors |
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| Disclosure 2-30 | Collective bargaining agreements | ||
| GRI 3 : Material Topics 2021 | |||
|---|---|---|---|
| GRI Standards | Disclosures | Location | |
| 1. Guidance to determine material topics 2. Disclosures on material topics |
|||
| Disclosure 3-1 | Process to determine material topics | → Materiality | |
| Disclosure 3-2 | List of material topics | → Materiality | |
| Disclosure 3-3 | Management of material topics | → Materiality | |
| GRI 200 : Economy | |||
|---|---|---|---|
| GRI Standards | Disclosures | Location | |
| GRI 201 : Economic Performance 2016 | |||
| 201-1 | Direct economic value generated and distributed |
→ Financial Highlights → Securities Report for the 167th Fiscal Year (Japanese Only) |
|
| 201-2 | Financial implications and other risks and opportunities due to climate change | → Information Disclosure in Line with TCFD and TNFD Recommendations | |
| 201-3 | Defined benefit plan obligations and other retirement plans | → Securities Report for the 167th Fiscal Year (Japanese Only) | |
| 201-4 | Financial assistance received from government | ||
| GRI 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 | ||
| GRI 203 : Indirect Economic Impacts 2016 | |||
| 203-1 | Infrastructure investments and services supported |
→ Contributing to Local Communities → Biodiversity |
|
| 203-2 | Significant indirect economic impacts | ||
| GRI 204 : Procurement Practices 2016 | |||
| 204-1 | Proportion of spending on local suppliers | ||
| GRI 205 : Anti-corruption 2016 | |||
| 205-1 | Operations assessed for risks related to corruption | ||
| 205-2 | Communication and training about anti corruption policies and procedures | → Materiality | |
| 205-3 | Confirmed incidents of corruption and actions taken | There were no applicable instances. | |
| GRI 206：反競争的行為 2016 | |||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | There were no applicable instances. | |
| GRI 207 : Tax 2019 | |||
| 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 | ||
| GRI 300 : Environment | |||
|---|---|---|---|
| GRI Standards | Disclosures | Location | |
| GRI 301 : Materials 2016 | |||
| 301-1 | Materials used by weight or volume | ||
| 301-2 | Recycled input materials used | ||
| 301-3 | Reclaimed products and their packaging materials | ||
| GRI 302 : Energy 2016 | |||
| 302-1 | Energy consumption within the organization |
→ Initiatives for Environmental Impact Reduction → ESG Data Collection |
|
| 302-2 | Energy consumption outside of the organization | ||
| 302-3 | Energy intensity | ||
| 302-4 | Reduction of energy consumption | → Initiatives for Environmental Impact Reduction | |
| 302-5 | Reductions in energy requirements of products and services | ||
| GRI 303 : Water and Effluents 2018 | |||
| 303-1 | Interactions with water as a shared resource | ||
| 303-2 | Management of water discharge-related impacts | ||
| 303-3 | Water withdrawal | → Initiatives for Environmental Impact Reduction | |
| 303-4 | Water discharge | → Initiatives for Environmental Impact Reduction | |
| 303-5 | Water consumption |
→ Initiatives for Environmental Impact Reduction → ESG Data Collection |
|
| GRI 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 | → Information Disclosure in Line with TCFD and TNFD Recommendations | |
| 304-2 | Significant impacts of activities, products and services on biodiversity | → Information Disclosure in Line with TCFD and TNFD Recommendations | |
| 304-3 | Habitats protected or restored | → Information Disclosure in Line with TCFD and TNFD Recommendations | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | → Information Disclosure in Line with TCFD and TNFD Recommendations | |
| GRI 305 : Emissions 2016 | |||
| 305-1 | Direct (Scope 1) GHG emissions |
→ Information Disclosure in Line with TCFD and TNFD Recommendations → ESG Data Collection |
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| 305-2 | Energy indirect (Scope 2) GHG emissions |
→ Information Disclosure in Line with TCFD and TNFD Recommendations → ESG Data Collection |
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| 305-3 | Other indirect (Scope 3) GHG emissions |
→ Information Disclosure in Line with TCFD and TNFD Recommendations → ESG Data Collection |
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| 305-4 | GHG emissions intensity | ||
| 305-5 | Reduction of GHG emissions | → Information Disclosure in Line with TCFD and TNFD Recommendations | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | ||
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
→ Initiatives for Environmental Impact Reduction → ESG Data Collection |
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| GRI 306 : Waste 2020 | |||
| 306-1 | Waste generation and significant waste-related impacts | → Initiatives for Environmental Impact Reduction | |
| 306-2 | Management of significant waste-related impacts | → Initiatives for Environmental Impact Reduction | |
| 306-3 | Waste generated |
→ Initiatives for Environmental Impact Reduction → ESG Data Collection |
|
| 306-4 | Waste diverted from disposal | → Initiatives for Environmental Impact Reduction | |
| 306-5 | Waste directed to disposal |
→ Initiatives for Environmental Impact Reduction → ESG Data Collection |
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| GRI 307 : Environmental Compliance 2016 | |||
| 307-1 | Non-compliance with environmental laws and regulations | There were no applicable instances. | |
| GRI 308 : Supplier Environmental Assessment 2016 | |||
| 308-1 | New suppliers that were screened using environmental criteria | → Sustainable Procurement | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | ||
| GRI 400 : Society | |||
|---|---|---|---|
| GRI Standards | Disclosures | Location | |
| GRI 401 : Employment 2016 | |||
| 401-1 | New employee hires and employee turnover | ||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | → Securities Report for the 167th Fiscal Year (Japanese Only) | |
| 401-3 | Parental leave | → Human Capital | |
| GRI 402 : Labor/Management Relations 2016 | |||
| 402-1 | Minimum notice periods regarding operational changes | ||
| GRI 403 : Occupational Health and Safety 2018 | |||
| 403-1 | Occupational health and safety management system | → RC Management | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | → Human Capital | |
| 403-3 | Occupational health services | → Human Capital | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | → Human Capital | |
| 403-5 | Worker training on occupational health and safety | → RC Management | |
| 403-6 | Promotion of worker health | → Human Capital | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | → RC Management | |
| 403-8 | Workers covered by an occupational health and safety management system | → RC Management | |
| 403-9 | Work-related injuries | → RC Management | |
| 403-10 | Work-related ill health | → RC Management | |
| GRI 404 : Training and Education 2016 | |||
| 404-1 | Average hours of training per year per employee | ||
| 404-2 | Programs for upgrading employee skills and transition assistance programs |
→ Human Capital → ESG Data Collection |
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| 404-3 | Percentage of employees receiving regular performance and career development reviews | ||
| GRI 405 : Diversity and Equal Opportunity 2016 | |||
| 405-1 | Diversity of governance bodies and employees |
→ Skill Matrix → Human Capital |
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| 405-2 | Ratio of basic salary and remuneration of women to men | There is no difference in base salary between men and women. | |
| GRI 406 : Non-discrimination 2016 | |||
| 406-1 | Incidents of discrimination and corrective actions taken | There were no applicable instances. | |
| 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 |
→ Sustainable Procurement → Human Rights Policy |
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| GRI 408 : Child Labor 2016 | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor |
→ Sustainable Procurement → Human Rights Policy |
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| GRI 409 : Forced or Compulsory Labor 2016 | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
→ Sustainable Procurement → Human Rights Policy |
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| GRI 410 : Security Practices 2016 | |||
| 410-1 | Security personnel trained in human rights policies or procedures | ||
| GRI 411 : Rights of Indigenous Peoples 2016 | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | ||
| GRI 412 : Human Rights Assessment 2016 | |||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | ||
| 412-2 | Employee training on human rights policies or procedures | ||
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | ||
| GRI 413 : Local Communities 2016 | |||
| 413-1 | Operations with local community engagement, impact assessments, and development programs |
→ RC Management → Biodiversity |
|
| 413-2 | Operations with significant actual and potential negative impacts on local communities | There were no applicable instances. | |
| GRI 414 : Supplier Social Assessment 2016 | |||
| 414-1 | New suppliers that were screened using social criteria |
→ Sustainable Procurement → ESG Data Collection |
|
| 414-2 | Negative social impacts in the supply chain and actions taken | There were no applicable instances. | |
| GRI 415 : Public Policy 2016 | |||
| 415-1 | Political contributions | ||
| GRI 416 : Customer Health and Safety 2016 | |||
| 416-1 | Assessment of the health and safety impacts of product and service categories | → Quality Assurance and Value Chain | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | There were no instances of fines or penalties relating to any regulatory violation. | |
| GRI 417 : Marketing and Labeling 2016 | |||
| 417-1 | Requirements for product and service information and labeling |
→ Quality Assurance and Value Chain → SDS |
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| 417-2 | Incidents of non-compliance concerning product and service information and labeling | There were no instances of fines or penalties relating to any regulatory violation. | |
| 417-3 | Incidents of non-compliance concerning marketing communications | There were no instances of fines or penalties relating to any regulatory violation. | |
| GRI 418 : Customer Privacy 2016 | |||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | There were no applicable instances. | |
| GRI 419 : Socioeconomic Compliance 2016 | |||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | There were no applicable instances. | |
