GRI100（General Disclosures）
GRI200（Economic）
| GRI Standard | Topic disclosures | References | |
|---|---|---|---|
| GRI201: Economic Performance 2016 |
201-1 | Direct economic value generated and distributed | Consolidated Financial Statements for the Fiscal Year Ended March 31, 2023(pdf:1.6 MB) |
| Social Contributions | |||
| 201-2 | Financial implications and other risks and opportunities due to climate change | Sustainability in the NAGASE Group > The NAGASE Group's materiality (important issues) | |
| Climate Change > Strategy | |||
| 201-3 | Defined benefit plan obligations and other retirement plans | Consolidated Financial Statements for the Fiscal Year Ended March 31, 2023 (pdf:1.6 MB) | |
| 201-4 | Financial assistance from government | - | |
| GRI202: 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 | - | |
| GRI203: Indirect Economic Impacts 2016 |
203-1 | Infrastructure investments and services supported | Social Contributions |
| 203-2 | Significant indirect economic impacts | - | |
| GRI204: Procurement Practices 2016 |
204-1 | Proportion of spending on local suppliers | - |
| GRI205: Anti-corruption 2016 |
205-1 | Operations assessed for risks related to corruption | Compliance > Internal and external communication and training on anti-corruption |
| 205-2 | Communication and training about-corruption policies and procedures | Compliance > Basic Approach to Preventing Corruption | |
| 205-3 | Confirmed incidents of corruption and actions taken | Sustainability Data Sheet > 【Group】Corruption-related fines and charges | |
| GRI206: Anti-competitive Behavior 2016 |
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Sustainability Data Sheet > 【Group】Corruption-related fines and charges |
| GRI207: Tax 2019 |
207-1 | Approach to tax | Corporate Governance > Group Tax Policy |
| 207-2 | Tax governance, control, and risk management | Compliance > Management based on the Code of Conduct for Risk Management & Compliance | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | |
| 207-4 | Country-by-country reporting | - | |
GRI300（Environment）
GRI400（Social）
| GRI Standard | Topic disclosures | References | |
|---|---|---|---|
| GRI401: Employment 2016 |
401-1 | New 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 | |||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | |
| 401-3 | Parental leave | Sustainability Data Sheet > 【Non-consolidated】Childbirth and childcare support system | |
| GRI402: Labor/Management Relations 2016 |
402-1 | Minimum notice periods regarding operational changes | - |
| GRI403: Occupational Health and Safety 2018 |
403-1 | Occupational health and safety management system | Occupational Health and Safety / Health Management > Promotion System for Occupational Health and Safety, and Health and Productivity Management |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational Health and Safety / Health Management > Group Manufacturing Industry Cooperation Committee and Labor Safety Subcommittee | |
| 403-3 | Occupational health services | Occupational Health and Safety / Health Management > Health and Productivity Management | |
| 403-4 | Worker 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 | |
| 403-5 | Worker 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 | |||
| 403-6 | Promotion 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 | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Supply Chain > Basic Procurement Policy | |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational Health and Safety / Health Management > Approach to Occupational Health and Safety | |
| 403-9 | Work-related injuries | Labor Practices > Efforts on labor issues | |
| Sustainability Data Sheet > 【Non-consolidated】Occupational Health and Safety, 【Group manufacturing companies】Occupational Health and Safety | |||
| Sustainability Data Sheet > 【Non-consolidated】Total annual working hours | |||
| 403-10 | Work-related ill health | Sustainability Data Sheet > 【Non-consolidated】Occupational Health and Safety, 【Group manufacturing companies】Occupational Health and Safety | |
| GRI404: Training and Education 2016 |
404-1 | Average hours of training per year per employee | Sustainability Data Sheet > 【Non-consolidated】Participants in human resource development training |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Human Resource Development > Strengthening points and system chart, training system and participants | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | |
| GRI405: Diversity and Equal Opportunity 2016 |
405-1 | Diversity of governance bodies and employee | Corporate Governance > Basic Approach to Corporate Governance |
| Sustainability Data Sheet > 【Non-consolidated】Gender, age structure and attributes of employees as of March 31, 2021 | |||
| 405-2 | Ratio of basic salary and remuneration of women to men | - | |
| GRI406: Non-discrimination 2016 |
406-1 | Incidents of discrimination and corrective actions taken | - |
| GRI407: Freedom of Association and Collective Bargaining 2016 |
407-1 | Operations 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 |
408-1 | Operations and suppliers at significant risk for incidents of child labor | Labor Practices > Preventing child labor and forced labor |
| Supply Chain > Basic Procurement Policy | |||
| GRI409: Forced or Compulsory Labor 2016 |
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Labor Practices > Preventing child labor and forced labor |
| Supply Chain > Basic Procurement Policy | |||
| GRI410: Security Practices 2016 |
410-1 | Security personnel trained in human rights policies or procedures | - |
| GRI411: Rights of Indigenous Peoples 2016 |
411-1 | Incidents of violations involving rights of indigenous peoples | - |
| GRI412: Human Rights Assessment 2016 |
412-1 | Operations that have been subject to human rights reviews or impact assessments | Respect for Human Rights > Training / Awareness-raising Activities |
| Supply Chain > Basic Procurement Policy | |||
| 412-2 | Employee training on human rights policies or procedures | Respect for Human Rights > Training / Awareness-raising Activities | |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | - | |
| GRI413: Local Communities 2016 |
413-1 | Operations with local community engagement, impact assessments, and development programs | Social Contributions Activities > Community involvement and investment |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - | |
| GRI414: Supplier Social Assessment 2016 |
414-1 | New suppliers that were screened using social criteria | Supply Chain > Method for selecting new business partners |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supply Chain > Audits of business partners | |
| GRI415: Public Policy 2016 |
415-1 | Political contributions | Sustainability Data Sheet > 【Group】Total amount of political donations |
| GRI416: Customer Health and Safety 2016 |
416-1 | Assessment of the health and safety impacts of product and service categories | Responsibilities to Customers > Product Safety and Quality Control |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts and services | - | |
| GRI417: Marketing and Labeling 2016 |
417-1 | Requirements for product and service information and labeling | Responsibilities to Customers > Basic Policy for Responsible Publicity and Marketing |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | - | |
| 417-3 | Incidents of non-compliance concerning marketing communications | - | |
| GRI418: Customer Privacy 2016 |
418-1 | Substantiated complaints concerning breeches of customer privacy and losses of customer data | - |
| GRI419: Socioeconomic Compliance 2016 |
419-1 | Non-compliance with laws and regulations in the social and economic area | Sustainability Data Sheet > Compliance |
| Labor Practices > Report on violations of labor standards | |||
