GRI Standards

The table below indicates the pages in this report that correspond to items indicated in the Sustainability Reporting Standards issued by the Global Reporting Initiative (GRI), which were used as a reference in the preparation of this report.

GRI2:General Disclosures 2021

Requirements References
1. The organization and its reporting practices
2-1 Organizational details Corporate Profile Global Network
2-2 Entities included in the organization's sustainability reporting Corporate Profile Our Business
2-3 Reporting period, frequency and contact point

The reporting period is from April 1, 2023 to March 31, 2024. However, some initiatives from before the reporting period and the most recent activity report are also included.

Contact
2-4 Restatements of information

No applicable sections.

2-5 External assurance

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2. Activities and workers
2-6 Activities, value chain and other business relationships Our Business Chiyoda Group's Value Creation Process(CHIYODA REPORT 2024 P10-11)
2-7 Employees ESG Factsheet / Data
2-8 Workers who are not employees

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3. Governance
2-9 Governance structure and composition Corporate Governance Corporate Governanve Report
2-10 Nomination and selection of the highest governance body Corporate Governance Corporate Governanve Report
2-11 Chair of the highest governance body Corporate Governance
2-12 Role of the highest governance body in overseeing the management of impacts Message from CSO Basic Policy and Organization Materiality
2-13 Delegation of responsibility for managing impacts Basic Policy and Organization Materiality Advancing Human Resources (HRO System)(CHIYODA REPORT 2024 P30)
2-14 Role of the highest governance body in sustainability reporting Basic Policy and Organization Climate Change (Coping with Recommendations of TCFD)
2-15 Conflicts of interest Corporate Governance Corporate Governance Policy
2-16 Communication of critical concerns Compliance Crisis Management
2-17 Collective knowledge of the highest governance body Corporate Governance Policy
2-18 Evaluation of the performance of the highest governance body Corporate Governanve Report Evaluation of the Effectiveness of the Board of Directors(CHIYODA REPORT 2024 P44)
2-19 Remuneration policies Director Remuneration System(CHIYODA REPORT 2024 P45)
2-20 Process to determine remuneration Director Remuneration System(CHIYODA REPORT 2024 P45)
2-21 Annual total compensation ratio

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4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Message from the CEO(CHIYODA REPORT 2024 P2-5) Message from CSO
2-23 Policy commitments Corporate Philosophy (Policies) Basic Policy and Organization Climate Change (Carbon Neutral Declaration) Diversity&Inclusion (D&I(Diversity&Inclusion )Policy) Health and Productivity Management Initiatives (Declaration of Health and Productivity Management) Human Rights (Human Rights Policy)
2-24 Embedding policy commitments Climate Change (Carbon Neutral Declaration) Carbon Neutrality Diversity&Inclusion (D&I(Diversity&Inclusion )Policy) Health and Productivity Management Initiatives (Declaration of Health and Productivity Management) Human Rights (Human Rights Policy) Our Initiative to Safety
2-25 Processes to remediate negative impacts Human Rights (Remedial and Relief Measures) Compliance Consultation and Reporting System
2-26 Mechanisms for seeking advice and raising concerns Human Rights (Remedial and Relief Measures) Compliance Consultation and Reporting System
2-27 Compliance with laws and regulations Compliance (Past Records)
2-28 Membership associations Collaboration with External Organization / External Evaluation
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Stakeholder Dialogue Human Rights (Dialogue with Stakeholders)
2-30 Collective bargaining agreements Human Rights (Respecting Employee Human Rights)

GRI3: Material topics 2021

Requirements References
3-1 Process to determine material topics Materiality
3-2 List of material topics Basic Policy and Organization Materiality Carbon Neutrality
3-3 Management of material topics Basic Policy and Organization Materiality Climate Change (Coping with Recommendations of TCFD) Human Rights (Human Rights Due Diligence) Health and Productivity Management Initiatives (Declaration of Health and Productivity Management/Health and Productivity Management promotion system) Human Resources Strategy Corporate Governance (Reinforcing Internal Controls) Compliance (Efforts to Prevent Compliance Violations) Stakeholder Dialogue

Economic

GRI 201: Economic Performance

Requirements References
201-1 Direct economic value generated and distributed Earnings Release CHIYODA REPORT
201-2 Financial implications and other risks and opportunities due to climate change Climate Change
201-3 Defined benefit plan obligations and other retirement plans

-

201-4 Financial assistance received from government

-

GRI 202: Market Presence

Requirements References
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

Requirements References
203-1 Infrastructure investments and services supported Social Contribution Activities
203-2 Significant indirect economic impacts

-

GRI 204: Procurement Practices

Requirements References
204-1 Proportion of spending on local suppliers

-

GRI 205: Anti-corruption

Requirements References
205-1 Operations assessed for risks related to corruption

-

205-2 Communication and training about anti-corruption policies and procedures Compliance ESG Factsheet / Data (Governance)
205-3 Confirmed incidents of corruption and actions taken Compliance Consultation and Reporting System (Number of Consultations and Reports)

GRI 206: Anti-competitive Behavior

Requirements References
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Compliance

GRI 207: TAX

Requirements References
207-1 Approach to tax Corporate Philosophy (Tax Policy)
207-2 Tax governance, control, and risk management Corporate Philosophy (Tax Policy)
207-3 Stakeholder engagement and management of concerns related to tax Corporate Philosophy (Tax Policy)
207-4 Country-by-country reporting

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Environmental

GRI 301: Materials

Requirements References
301-1 Materials used by weight or volume Environment Data ESG Factsheet / Data
301-2 Recycled input materials used Resource Circulation
301-3 Reclaimed products and their packaging materials ESG Factsheet / Data

GRI 302: Energy

Requirements References
302-1 Energy consumption within the organization ESG Factsheet / Data Environment Data
302-2 Energy consumption outside of the organization

-

302-3 Energy intensity

-

302-4 Reduction of energy consumption ESG Factsheet / Data
302-5 Reductions in energy requirements of products and services ESG Factsheet / Data

GRI 303: Water and Effluents

Requirements References
303-1 Interactions with water as a shared resource ESG Factsheet / Data Environment Data Pollution Control and Conservation of Water Resources
303-2 Management of water discharge-related impacts Pollution Control and Conservation of Water Resources
303-3 Water withdrawal Environment Data ESG Factsheet / Data
303-4 Water discharge

-

303-5 Water consumption

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GRI 304: Biodiversity

Requirements References
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity
304-2 Significant impacts of activities, products, and services on biodiversity

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304-3 Habitats protected or restored Biodiversity
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

-

GRI 305: Emissions

Requirements References
305-1 Direct (Scope 1) GHG emissions ESG Factsheet / Data Climate Change (Carbon Neutral Declaration)
305-2 Energy indirect (Scope 2) GHG emissions ESG Factsheet / Data Climate Change (Carbon Neutral Declaration)
305-3 Other indirect (Scope 3) GHG emissions

-

305-4 GHG emissions intensity

-

305-5 Reduction of GHG emissions ESG Factsheet / Data
305-6 Emissions of ozone-depleting substances (ODS)

-

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

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GRI 306: Waste

Requirements References
306-1 Waste generation and significant waste-related impacts ESG Factsheet / Data Environment Data Resource Circulation
306-2 Management of significant waste-related impacts ESG Factsheet / Data Environment Data Resource Circulation
306-3 Waste generated Environment Data ESG Factsheet / Data
306-4 Waste diverted from disposal Environment Data ESG Factsheet / Data
306-5 Waste directed to disposal Environment Data ESG Factsheet / Data

GRI 307: Environmental Compliance

Requirements References
307-1 Non-compliance with environmental laws and regulations

-

GRI 308: Supplier Environmental Assessment

Requirements References
308-1 New suppliers that were screened using environmental criteria

-

308-2 Negative environmental impacts in the supply chain and actions taken

-

Social

GRI 401: Employment

Requirements References
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

-

401-3 Parental leave ESG Factsheet / Data Diversity&Inclusion

GRI 402: Labor/Management Relations

Requirements References
402-1 Minimum notice periods regarding operational changes Human Rights (Human Rights Due Diligence)

GRI 403: Occupational Health and Safety

Requirements References
403-1 Occupational health and safety management system Corporate Philosophy (Corporate SQE Policy) Basic Policy and Organization (Regarding SQEI Management System) Our Initiative to Safety
403-2 Hazard identification, risk assessment, and incident investigation Basic Policy and Organization (Regarding SQEI Management System) Our Initiative to Safety
403-3 Occupational health services Basic Policy and Organization (Regarding SQEI Management System) Our Initiative to Safety
403-4 Worker participation, consultation, and communication on occupational health and safety Basic Policy and Organization (Regarding SQEI Management System) Our Initiative to Safety
403-5 Worker training on occupational health and safety Our Initiative to Safety
403-6 Promotion of worker health Health and Productivity Management Initiatives
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

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403-8 Workers covered by an occupational health and safety management system Basic Policy and Organization (Regarding SQEI Management System) Our Initiative to Safety
403-9 Work-related injuries

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403-10 Work-related ill health

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GRI 404: Training and Education

Requirements References
404-1 Average hours of training per year per employee

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404-2 Programs for upgrading employee skills and transition assistance programs Human Resources Strategy Global Human Resources Development CHIYODA DX STORY (Human Resources DX (promoting and expanding the CHIYODA DX STORY))
404-3 Percentage of employees receiving regular performance and career development reviews

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GRI 405:Diversity and Equal Opportunity

Requirements References
405-1 Diversity of governance bodies and employees Diversity&Inclusion ESG Factsheet / Data
405-2 Ratio of basic salary and remuneration of women to men

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GRI 406: Non-discrimination

Requirements References
406-1 Incidents of discrimination and corrective actions taken

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GRI 407: Freedom of Association and Collective Bargaining

Requirements References
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Human Rights

GRI 408: Child Labor

Requirements References
408-1 Operations and suppliers at significant risk for incidents of child labor Human Rights

GRI 409: Forced or Compulsory Labor

Requirements References
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights

GRI 410: Security Practices

Requirements References
410-1 Security personnel trained in human rights policies or procedures

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GRI 411: Rights of Indigenous Peoples

Requirements References
411-1 Incidents of violations involving rights of indigenous peoples

-

GRI 412: Human Rights Assessment

Requirements References
412-1 Operations that have been subject to human rights reviews or impact assessments

-

412-2 Employee training on human rights policies or procedures Human Rights
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

-

GRI 413: Local Communities

Requirements References
413-1 Operations with local community engagement, impact assessments, and development programs

-

413-2 Operations with significant actual and potential negative impacts on local communities

-

GRI 414: Supplier Social Assessment

Requirements References
414-1 New suppliers that were screened using social criteria

-

414-2 Negative social impacts in the supply chain and actions taken

-

GRI 415: Public Policy

Requirements References
415-1 415-1 Political contributions

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GRI 416: Customer Health and Safety

Requirements References
416-1 Assessment of the health and safety impacts of product and service categories

-

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

-

GRI 417: Marketing and Labeling

Requirements References
417-1 Requirements for product and service information and labeling

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417-2 Incidents of non-compliance concerning product and service information and labeling

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417-3 Incidents of non-compliance concerning marketing communications

-

GRI 418: Customer Privacy

Requirements References
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data ESG Factsheet / Data

GRI 419: Socioeconomic Compliance

Requirements References
419-1 Non-compliance with laws and regulations in the social and economic area

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