NAGASE

Sustainability / Content Index

GRI Standards Content Index

The NAGASE Group's report on sustainability initiatives references the GRI Sustainability Reporting Standards.

GRI100（General Disclosures）

GRI StandardTopic disclosuresReferences
GRI102:
General Disclosures
2016		1. Organizational profile
102-1Name of the organization Corporate Profile
102-2Activities, brands, products, and services Business Introduction
102-3Location of headquarters Corporate Profile
102-4Location of operations NAGASE Group
102-5Ownership and legal form Corporate Profile
102-6Markets served NAGASE Group
Business Introduction
Sustainability in the NAGASE Group > Relationships with Stakeholders
102-7Scale of the organization Corporate Profile
Financial Highlights
102-8Information on employees and other workers Sustainability Data Sheet > 【Non-Consolidated】Gender, age structure and attributes of employees
102-9Supply chain Supply Chain
102-10Significant changes to the organization and its supply chain -
102-11Precautionary Principle or approach Environmental Management
Risk Management
102-12External initiatives External evaluation and Initiatives
102-13Membership of associations External evaluation and Initiatives
Responsibilities to Customers > Participation in supply chain initiatives
Climate Change > Japan Climate Initiative
2. Strategy
102-14Statement from senior decision-maker About NAGASE > CEO Message
Sustainability in the NAGASE Group > Top Message
102-15Key impacts, risks, and opportunities Sustainability in the NAGASE Group > The NAGASE Group's materiality (key issues)
3. Ethics and integrity
102-16Values, principles, standards, and norms of behavior About NAGASE > Basic Principle
Sustainability in the NAGASE Group > Basic Principle
Compliance > Basic Approach to Compliance
102-17Mechanisms for advice and concerns about ethics Compliance > Whistleblowing system
4. Governance
102-18Governance structure Corporate Governance > Corporate Governance System
Sustainability in the NAGASE Group > Promotion structure
102-19Delegating authority Corporate Governance > Corporate Governance System
Sustainability in the NAGASE Group > Promotion structure
102-20Executive-level responsibility for economic, environmental, and social topics Corporate Governance > Corporate Governance System
Sustainability in the NAGASE Group > Promotion structure
102-21Consulting stakeholders on economic, environmental, and social topics Corporate Governance
Sustainability in the NAGASE Group > Relationships with Stakeholders
102-22Composition of the highest governance body and its committees Corporate Governance > Corporate Governance System
Board of Directors & Executive Officers
102-23Chair of the highest governance body Corporate Governance > Corporate Governance Report(pdf:867 KB)
102-24Nominating and selecting the highest governance body Corporate Governance > Corporate Governance System
Corporate Governance > Corporate Governance Report(pdf:867 KB)
102-25Conflicts of interest Corporate Governance > Directors' own transactions and transactions with conflicts of interest
Corporate Governance > Corporate Governance Report(pdf:867 KB)
102-26Role of highest governance body in setting purpose, values, and strategy Corporate Governance > Corporate Governance System
Sustainability in the NAGASE Group > Basic Principle
102-27Collective knowledge of highest governance body Corporate Governance
102-28Evaluating the highest governance body's performance Corporate Governance > Board of Directors Effectiveness Evaluation
Corporate Governance > Corporate Governance Report(pdf:867 KB)
102-29Identifying and managing economic, environmental, and social impacts Corporate Governance > Corporate Governance System
Sustainability in the NAGASE Group > Relationships with Stakeholders
102-30Effectiveness of risk management processes Corporate Governance > Corporate Governance System
Risk Management
102-31Review of economic, environmental, and social topics Corporate Governance > Corporate Governance System
Risk Management
Climate Change > Governance
102-32Highest governance body's role in sustainability reporting Corporate Governance > Corporate Governance System
Sustainability in the NAGASE Group > Promotion structure
102-33Communicating critical concerns Compliance > Management based on the Code of Conduct for Risk Management & Compliance
Risk Management > Risk Management and Compliance Committee
102-34Nature and total number of critical concerns Compliance > Management based on the Code of Conduct for Risk Management & Compliance
Risk Management > Risk Management and Compliance Committee
102-35Remuneration policies Corporate Governance > Compensation
102-36Process for determining remuneration Corporate Governance > Compensation
102-37Stakeholders' involvement in remuneration Corporate Governance > Compensation
102-38Annual total compensation ratio -
102-39Percentage increase in annual total compensation ratio -
5. Stakeholder engagement
102-40List of stakeholder groups Sustainability in the NAGASE Group > Relationships with Stakeholders
Social Contributions > Community Involvement
Athlete Support
102-41Collective bargaining agreements -
102-42Identifying and selecting stakeholders Sustainability in the NAGASE Group > Relationships with Stakeholders
102-43Approach to stakeholder engagement Sustainability in the NAGASE Group > Relationships with Stakeholders
102-44Key topics and concerns raised Sustainability in the NAGASE Group > The NAGASE Group's materiality (key issues)
6. Reporting practice
102-45Entities included in the consolidated financial statements NAGASE Group
Consolidated Financial Statements for the Fiscal Year Ended March 31, 2023(pdf:1.6 MB)
102-46Defining report content and topic Boundaries About the Sustainability Website
Integrated Report > Introduction (pdf:2.4 MB)
102-47List of material topics Sustainability in the NAGASE Group > The NAGASE Group's materiality (key issues)
102-48Restatements of information -
102-49Changes in reporting -
102-50Reporting period Integrated Report(pdf:10.7 MB)
Sustainability Data Sheet
102-51Date of most recent report Integrated Report(pdf:10.7 MB)
Sustainability Data Sheet
102-52Reporting cycle Integrated Report > Back Number
Sustainability Data Sheet
102-53Contact point for questions regarding the report Inquiries
102-54Claims of reporting in accordance with the GRI Standards -
102-55GRI content index GRI Standards Content Index
102-56External assuranceSustainability Data Sheet >【Group】Third-party assurance
GRI103:
Management Approach
2016		103-1Explanation of the material topic and its Boundaries Sustainability in the NAGASE Group > The NAGASE Group's materiality (key issues)
103-2The management approach and its components Management Policy and Plan > Pursuing Economic and Social Value
Sustainability in the NAGASE Group > Promotion structure
103-3Evaluation of the management approach Management Policy and Plan > Pursuing Economic and Social Value
Sustainability in the NAGASE Group > Promotion structure

GRI200（Economic）

GRI StandardTopic disclosuresReferences
GRI201:
Economic Performance
2016		201-1Direct economic value generated and distributed Consolidated Financial Statements for the Fiscal Year Ended March 31, 2023(pdf:1.6 MB)
Social Contributions
201-2Financial implications and other risks and opportunities due to climate change Sustainability in the NAGASE Group > The NAGASE Group's materiality (key issues)
Climate Change > Strategy
201-3Defined benefit plan obligations and other retirement plans Consolidated Financial Statements for the Fiscal Year Ended March 31, 2023 (pdf:1.6 MB)
201-4Financial assistance from government-
GRI202:
Market Presence
2016		202-1Ratios of standard entry level wage by gender compared to local minimum wage-
202-2Proportion of senior management hired from the local community-
GRI203:
Indirect Economic Impacts
2016		203-1Infrastructure investments and services supported Social Contributions
203-2Significant indirect economic impacts-
GRI204:
Procurement Practices
2016		204-1Proportion of spending on local suppliers -
GRI205:
Anti-corruption
2016		205-1Operations assessed for risks related to corruption Compliance > Internal and external communication and training on anti-corruption
205-2Communication and training about-corruption policies and procedures Compliance > Basic Approach to Preventing Corruption
205-3Confirmed incidents of corruption and actions taken Sustainability Data Sheet > 【Group】Corruption-related fines and charges
GRI206:
Anti-competitive Behavior
2016		206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Sustainability Data Sheet > 【Group】Corruption-related fines and charges
GRI207:
Tax
2019		207-1Approach to tax Corporate Governance > Group Tax Policy
207-2Tax governance, control, and risk management Compliance > Management based on the Code of Conduct for Risk Management & Compliance
207-3Stakeholder engagement and management of concerns related to tax -
207-4Country-by-country reporting -

GRI300（Environment）

GRI StandardTopic disclosuresReferences
GRI301:
Materials
2016		301-1Materials used by weight or volume Prevention of Pollution and Resource Circulation > Targets and progress
Sustainability Data Sheet > 【Group】Amount of raw material consumption
301-2Recycled input materials used -
301-3Reclaimed products and their packaging materials Prevention of Pollution and Resource Circulation > Targets and progress
Sustainability Data Sheet > 【Non-Consolidated】Office municipal waste (general waste from office activities)
GRI302:
Energy
2016		302-1Energy consumption within the organization Sustainability Data Sheet > 【Group】Energy usage
302-2Energy consumption outside of the organization Sustainability Data Sheet > 【Group】Greenhouse gas emissions in our business activities
302-3Energy intensity Sustainability Data Sheet > 【Group】GHG emissions intensity per unit of production
302-4Reduction of energy consumption Sustainability Data Sheet > 【Group】Energy usage
302-5Reductions in energy requirements of products and services -
GRI303:
Water and Effluents
2018		303-1Interactions with water as a shared resource Water Resources > NAGASE Group water management plan formulation status
303-2Management of water discharge-related impacts Water Resources > NAGASE Group water management plan formulation status
303-3Water withdrawal Sustainability Data Sheet > 【Group】Use of water resources
303-4Water discharge Sustainability Data Sheet > 【Group】Use of water resources
303-5Water consumption Sustainability Data Sheet > 【Group】Use of water resources
GRI304:
Biodiversity
2016		304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Natural Capital and Biodiversity > Initiatives for ecosystem conservation in the Hayashida River Basin
304-2Significant impacts of activities, products, and services on biodiversity Natural Capital and Biodiversity > Targets and progress
304-3Habitats protected or restored Natural Capital and Biodiversity > Cooperation with NGOs / Biodiversity initiatives
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations -
GRI305:
Emissions
2016		305-1Direct (Scope 1) GHG emissions Sustainability Data Sheet > 【Group】Breakdown of greenhouse gas emission (Scope1)
305-2Energy indirect (Scope 2) GHG emissions Sustainability Data Sheet > 【Group】Greenhouse gas emissions in our business activities
305-3Other indirect (Scope 3) GHG emissions Sustainability Data Sheet > 【Group】Greenhouse gas emissions in our business activities
305-4GHG emissions intensity Sustainability Data Sheet > 【Group】GHG emissions intensity per unit of production
305-5Reduction of GHG emissions Climate Change > Metrics and targets
Sustainability Data Sheet > 【Group】Greenhouse gas emissions in our business activities
305-6Emissions of ozone-depleting substances (ODS) -
305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Sustainability Data Sheet > 【Group】Air pollutant emissions (non-GHG)
GRI306:
Waste
2020		306-1Waste generation and significant waste-related impacts Prevention of Pollution and Resource Circulation > Basic Approach to Prevention of Pollution and Resource Circulation
306-2Management of significant waste-related impacts Prevention of Pollution and Resource Circulation > Basic Approach to Prevention of Pollution and Resource Circulation
306-3Waste generated Sustainability Data Sheet > 【Group】Industrial Waste
306-4Waste diverted from disposal Sustainability Data Sheet > 【Non-Consolidated】Office municipal waste (general waste from office activities)
306-5Waste directed to disposal Sustainability Data Sheet > 【Non-Consolidated】Office municipal waste (general waste from office activities)
GRI307:
Environmental Compliance
2016		307-1Non-compliance with environmental laws and regulations Sustainability Data Sheet > 【Group】Environment-related fines and penalties
GRI308:
Supplier Environmental Assessment
2016		308-1New suppliers that were screened using environmental criteria Supply Chain > Method for selecting new business partners
308-2Negative environmental impacts in the supply chain and actions taken Supply Chain > Audits of business partners

GRI400（Social）

GRI StandardTopic disclosuresReferences
GRI401:
Employment
2016		401-1New employee hires and employee turnover Sustainability Data Sheet > 【Non-Consolidated】Number of new graduates and mid-career hires
Sustainability Data Sheet > 【Non-Consolidated】Voluntary turnover of full-time employees
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3Parental leave Sustainability Data Sheet > 【Non-Consolidated】Childbirth and childcare support system
GRI402:
Labor/Management Relations
2016		402-1Minimum notice periods regarding operational changes -
GRI403:
Occupational Health and Safety
2018		403-1Occupational health and safety management system Occupational Health and Safety / Health Management > Promotion System for Occupational Health and Safety, and Health and Productivity Management
403-2Hazard identification, risk assessment, and incident investigation Occupational Health and Safety / Health Management > Group Manufacturing Industry Cooperation Committee and Labor Safety Subcommittee
403-3Occupational health services Occupational Health and Safety / Health Management > Health and Productivity Management
403-4Worker participation, consultation, and communication on occupational health and safety Occupational Health and Safety / Health Management > Promotion System for Occupational Health and Safety, and Health and Productivity Management
403-5Worker training on occupational health and safety Occupational Health and Safety / Health Management > Occurrence of occupational accidents
Sustainability Data Sheet > 【Group】Training on safety and health
403-6Promotion of worker health Occupational Health and Safety / Health Management > Policy for reducing long working hours Policy and guidelines for safety and health and health promotion
403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Supply Chain > NAGASE Group Supply Chain Management Policy
403-8Workers covered by an occupational health and safety management system Occupational Health and Safety / Health Management > Approach to Occupational Health and Safety
403-9Work-related injuries Labor Practices > Efforts on labor issues
Sustainability Data Sheet > 【Non-Consolidated】Occupational Health and Safety, 【Group】Occupational Health and Safety
Sustainability Data Sheet > 【Non-Consolidated】Total annual working hours
403-10Work-related ill health Sustainability Data Sheet > 【Non-Consolidated】Occupational Health and Safety, 【Group】Occupational Health and Safety
GRI404:
Training and Education
2016		404-1Average hours of training per year per employee Sustainability Data Sheet > 【Non-Consolidated】Talent development training participants
404-2Programs for upgrading employee skills and transition assistance programs Human Resource Development > Strengthening points and system chart, training system and participants
404-3Percentage of employees receiving regular performance and career development reviews -
GRI405:
Diversity and Equal Opportunity
2016		405-1Diversity of governance bodies and employee Corporate Governance > Basic Approach to Corporate Governance
Sustainability Data Sheet > 【Non-Consolidated】Gender, age structure and attributes of employees
405-2Ratio of basic salary and remuneration of women to men -
GRI406:
Non-discrimination
2016		406-1Incidents of discrimination and corrective actions taken -
GRI407:
Freedom of Association and Collective Bargaining
2016		407-1Operations and suppliers in which the freedom of association and collective bargaining may be at risk Labor Practices > Compliance with international standards on labor
GRI408:
Child Labor
2016		408-1Operations and suppliers at significant risk for incidents of child labor Labor Practices > Preventing child labor and forced labor
Supply Chain > NAGASE Group Supply Chain Management Policy
GRI409:
Forced or Compulsory Labor
2016		409-1Operations and suppliers at significant risk for incidents of forced or compulsory labor Labor Practices > Preventing child labor and forced labor
Supply Chain > NAGASE Group Supply Chain Management Policy
GRI410:
Security Practices
2016		410-1Security personnel trained in human rights policies or procedures -
GRI411:
Rights of Indigenous Peoples
2016		411-1Incidents of violations involving rights of indigenous peoples -
GRI412:
Human Rights Assessment
2016		412-1Operations that have been subject to human rights reviews or impact assessments Respect for Human Rights > Training and internal penetration measures
Supply Chain > NAGASE Group Supply Chain Management Policy
412-2Employee training on human rights policies or procedures Respect for Human Rights > Training and internal penetration measures
412-3Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
GRI413:
Local Communities
2016		413-1Operations with local community engagement, impact assessments, and development programs Social Contributions Activities > Community involvement and investment
413-2Operations with significant actual and potential negative impacts on local communities -
GRI414:
Supplier Social Assessment
2016		414-1New suppliers that were screened using social criteria Supply Chain > Method for selecting new business partners
414-2Negative social impacts in the supply chain and actions taken Supply Chain > Audits of business partners
GRI415:
Public Policy
2016		415-1Political contributions Sustainability Data Sheet > 【Group】Total amount of political donations
GRI416:
Customer Health and Safety
2016		416-1Assessment of the health and safety impacts of product and service categories Responsibilities to Customers > Product Safety and Quality Control
416-2Incidents of non-compliance concerning the health and safety impacts and services -
GRI417:
Marketing and Labeling
2016		417-1Requirements for product and service information and labeling Responsibilities to Customers > Basic Policy for Responsible Publicity and Marketing
417-2Incidents of non-compliance concerning product and service information and labeling -
417-3Incidents of non-compliance concerning marketing communications -
GRI418:
Customer Privacy
2016		418-1Substantiated complaints concerning breeches of customer privacy and losses of customer data -
GRI419:
Socioeconomic Compliance
2016		419-1Non-compliance with laws and regulations in the social and economic area Sustainability Data Sheet > Compliance
Labor Practices > Report on violations of labor standards

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