GRI Standards Comparison Table
| Statement of use | Ushio Inc. has reported in accordance with the GRI Standards for the period from April 1, 2022 to March 31, 2023. |
|---|---|
| Title of GRI1 used | GRI 1 Foundation 2021 |
GRI 2：General Disclosures 2021
| 1. The organization and its reporting practices | ||
|---|---|---|
| 2-1 | Organizational details | Corporate Data |
| Divisions and Group Companies | ||
| 2-2 | Entities included in the organization’s sustainability reporting | Divisions and Group Companies |
| Corporate Profile | ||
| 2-3 | Reporting period, frequency and contact point | Integrated Report (Ushio report 2023) |
| Annual Securities Report 2023（Japanese Only） | ||
| 2-4 | Restatements of information | ー |
| 2-5 | External assurance | ESG Data Section |
| 2. Activities and workers | ||
|---|---|---|
| 2-6 | Activities, value chain and other business relationships | Ushio in 5 minutes |
| Integrated Report (Ushio report 2023) pp6-7 | ||
| Supply Chain Management | ||
| Annual Securities Report 2023 pp7-11 (Japanese Only) | ||
| Medium-Term Management Plan | ||
| 2-7 | Employees | ESG Data Section |
| 2-8 | Workers who are not employees | Annual Securities Report 2023 pp12-13 (Japanese Only) |
| 3. Governance | ||
|---|---|---|
| 2-9 | Governance structure and composition | Corporate Governance |
| 2-10 | Nomination and selection of the highest governance body | Corporate Governance |
| 2-11 | Chair of the highest governance body | Corporate Governance |
| Integrated Report (Ushio report 2023) pp98-103 | ||
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Corporate Governance |
| Moving toward Vision 2030 | ||
| 2-13 | Delegation of responsibility for managing impacts | Integrated Report (Ushio report 2023) pp92-93 |
| 2-14 | Role of the highest governance body in sustainability reporting | Integrated Report (Ushio report 2023) pp92-94 |
| 2-15 | Conflicts of interest | Corporate Governance Report 2023.07 p1 |
| 2-16 | Communication of critical concerns | Risk Management |
| 2-17 | Collective knowledge of the highest governance body | Corporate Governance＞Skill-Matrix |
| 2-18 | Evaluation of the performance of the highest governance body | Corporate Governance＞Evaluation of the Effectiveness of the Board of Directors |
| 2-19 | Remuneration policies | Corporate Governance＞Directors’ Remuneration |
| 2-20 | Process to determine remuneration | Annual Securities Report 2023 p40, pp61-64 (Japanese Only) |
| Integrated Report (Ushio report 2023) pp94-96 | ||
| Corporate Governance＞Nomination and Remuneration Advisory Committee | ||
| 2-21 | Annual total compensation ratio | This information has not been aggregated or disclosed at this time. |
| 4. Strategy, policies and practices | ||
|---|---|---|
| 2-22 | Statement on sustainable development strategy | |
| Integrated Report (Ushio report 2023) pp8-13 | ||
| 2-23 | Policy commitments | Respect for Human Rights |
| Ushio’s ESG and Materiality＞Approach to ESG Management | ||
| Environmental Management＞Environmental Policy | ||
| Supply Chain Management＞Basic Purchasing Policy | ||
| Supply Chain Management＞CSR Procurement Policy | ||
| 2-24 | Embedding policy commitments | Respect for Human Rights |
| Environmental Management | ||
| Supply Chain Management | ||
| 2-25 | Processes to remediate negative impacts | Compliance＞Ushio Helpline |
| 2-26 | Mechanisms for seeking advice and raising concerns | Compliance |
| 2-27 | Compliance with laws and regulations | This information has not been aggregated or disclosed at this time. |
| 2-28 | Membership associations | Supply Chain Management＞Contributing to Initiatives through Corporate Collaboration within Industry Bodies |
| 5. Stakeholder engagement | ||
|---|---|---|
| 2-29 | Approach to stakeholder engagement | Integrated Report (Ushio report 2023) pp64-65 |
| Ushio’s ESG and Materiality＞Materiality (the Five Management Focuses)＞Ushio’s Focus Points Identification Process and Promotion Structure for the Five Management Focuses | ||
| Multi-Stakeholder Policy(Japanese Only) | ||
| 2-30 | Collective bargaining agreements | Occupational Safety and Health＞Building Good Industrial Relations |
| Annual Securities Report 2023 p12 (Japanese Only) | ||
GRI 3: Material Topics 2021
| 2. Disclosures on material topics | ||
|---|---|---|
| 3-1 | Process to determine material topics | Ushio’s ESG and Materiality＞Materiality (the Five Management Focuses)＞Ushio’s Focus Points Identification Process and Promotion Structure for the Five Management Focuses |
| 3-2 | List of material topics | Ushio’s ESG and Materiality＞Materiality (the Five Management Focuses) |
| 3-3 | Management of material topics | Integrated Report (Ushio report 2023) pp32-33 |
GRI 200：Economy
| GRI 201：Economic Performance 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 201-1 | Direct economic value generated and distributed | Financial Results / Financial Presentation |
| Annual Securities Report (Japanese Only) | ||
| Integrated Report (Ushio report 2023) pp104-107 | ||
| 201-2 | Financial implications and other risks and opportunities due to climate change | Integrated Report (Ushio report 2023) pp68-69 |
| Annual Securities Report 2023 pp19-20 (Japanese Only) | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | Notice Regarding Return of Substitutional Portion (for Past Service) of Employees’ Pension Fund and Recording of Extraordinary Income |
| Annual Securities Report 2023 p110 (Japanese Only) | ||
| 201-4 | Financial assistance received from government | This information has not been aggregated or disclosed at this time. |
| GRI 202：Market Presence 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Respect for Human Rights |
| 202-2 | Proportion of senior management hired from the local community | Diversity and Inclusion>Effective utilization of globally minded talent |
| GRI 203：Indirect Economic Impacts 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Ushio’s ESG and Materiality |
| Moving toward Vision 2030 | ||
| 203-1 | Infrastructure investments and services supported | Ushio’s Corporate Citizenship Activities＞Approach to Activities in the Local Community |
| 203-2 | Significant indirect economic impacts | Value Creation Model |
| GRI 204：Procurement Practices 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Supply Chain Management＞CSR Procurement Policy |
| 204-1 | Proportion of spending on local suppliers | This information has not been aggregated or disclosed at this time. |
| GRI 205：Anti-corruption 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Compliance＞Ushio Global Anti-Corruption Policy |
| 205-1 | Operations assessed for risks related to corruption | Compliance＞Initiatives to Prevent Corruption |
| 205-2 | Communication and training about anti-corruption policies and procedures | Compliance＞Initiatives to Prevent Corruption |
| 205-3 | Confirmed incidents of corruption and actions taken | This information has not been aggregated or disclosed at this time. |
| GRI 206：Anti-competitive Behavior 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Compliance |
| GRI 207：Tax 2019 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Corporate Governance＞Tax Policy |
| 207-1 | Approach to tax | Corporate Governance＞Tax Policy |
| Integrated Report (Ushio report 2023) p71 | ||
| 207-2 | Tax governance, control, and risk management | Corporate Governance＞Tax Policy |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Corporate Governance＞Tax Policy |
| 207-4 | Country-by-country reporting | ESG Data Section |
GRI 300：Environment
| GRI 301：Materials 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Environmental Management＞Environmental Policy |
| 301-1 | Materials used by weight or volume | Confidentiality restrictions: The information may fall under the category of corporate secrets, so it will not be disclosed. |
| 301-2 | Recycled input materials used | Confidentiality restrictions: The information may fall under the category of corporate secrets, so it will not be disclosed. |
| 301-3 | Reclaimed products and their packaging materials | Conserving Resources＞Reduction of Resources |
| GRI 302：Energy 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Environmental Management＞Environmental Policy |
| 302-1 | Energy consumption within the organization | ESG Data Section |
| 302-2 | Energy consumption outside of the organization | This information has not been aggregated or disclosed at this time. |
| 302-3 | Energy intensity | ESG Data Section |
| 302-4 | Reduction of energy consumption | ESG Data Section |
| GHG Reduction Activities at Divisions＞CO₂ Reduction and Energy Conservation of Divisions | ||
| GHG Reduction Activities at Divisions＞Plan for Reducing CO₂ Emissions and Actual Results | ||
| 302-5 | Reductions in energy requirements of products and services | Contribute to a Sustainable Society through Business＞Policy on Green Products |
| Contribute to a Sustainable Society through Business＞Plan for Reducing CO₂ Emissions Using Development of Green Products and Actual Results | ||
| Contribute to a Sustainable Society through Business＞Life Cycle Assessment Activities | ||
| GRI 303：Water and Effluents 2018 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Environmental Management＞Action Plan and Activity Promotion Structure for the Environment |
| 303-1 | Interactions with water as a shared resource | ESG Data Section |
| Conserving Resources＞Initiatives for Water Usage Reduction | ||
| 303-2 | Management of water discharge-related impacts | Conserving Resources＞Reducing the Amount of Harmful Chemical Substances Used |
| 303-3 | Water withdrawal | ESG Data Section |
| 303-4 | Water discharge | ESG Data Section |
| 303-5 | Water consumption | ESG Data Section |
| GRI 304：Biodiversity 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | N/A: Basically, we do not build in areas with high biodiversity value. |
| 304-2 | Significant impacts of activities, products and services on biodiversity | N/A: Basically, we do not build in areas with high biodiversity value. |
| 304-3 | Habitats protected or restored | N/A: Basically, we do not build in areas with high biodiversity value. |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | N/A: Basically, we do not build in areas with high biodiversity value. |
| GRI 306：Waste 2020 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Environmental Management＞Environmental Policy |
| 306-1 | Waste generation and significant waste-related impacts | Conserving Resources＞ Initiatives for Reducing Waste |
| 306-2 | Management of significant waste-related impacts | Conserving Resources＞ Initiatives for Reducing Waste |
| Supply Chain Management＞CSR Procurement Initiatives | ||
| 306-3 | Waste generated | ESG Data Section |
| 306-4 | Waste diverted from disposal | ESG Data Section |
| 306-5 | Waste directed to disposal | ESG Data Section |
| GRI 307：Environmental Compliance 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Environmental Management＞Environmental Policy |
| 307-1 | Non-compliance with environmental laws and regulations | ESG Data Section |
| GRI 308：Supplier Environmental Assessment 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Supply Chain Management＞CSR Procurement Policy |
| 308-1 | New suppliers that were screened using environmental criteria | Supply Chain Management＞CSR Procurement Initiatives |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Supply Chain Management＞Plan for CSR Procurement and Actual Results |
| Supply Chain Management＞CSR Procurement Survey | ||
GRI 400：Social 2016
| GRI 401：Employment 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 401-1 | New employee hires and employee turnover | ESG Data Section |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Health and Productivity Management |
| 401-3 | Parental leave | ESG Data Section |
| Health and Productivity Management＞Work-Life Balance | ||
| GRI 402：Labor/Management Relations | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 402-1 | Minimum notice periods regarding operational changes | Occupational Safety and Health＞Building Good Industrial Relations |
| GRI 403：Occupational Safety and Health 2018 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 403-1 | Occupational health and safety management system | Occupational Safety and Health |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational Safety and Health＞Employee Health and Safety>Initiatives for Safety and Preventing Work-related Accidents and Initiatives |
| 403-3 | Occupational health services | Occupational Safety and Health |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Occupational Safety and Health |
| 403-5 | Worker training on occupational health and safety | Occupational Safety and Health |
| 403-6 | Promotion of worker health | Occupational Safety and Health |
| Health and Productivity Management | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Safety and Health |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational Safety and Health |
| 403-9 | Work-related injuries | ESG Data Section |
| 403-10 | Work-related ill health | ESG Data Section |
| GRI 404：Training and Education 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Human Capital Development |
| 404-1 | Average hours of training per year per employee | ESG Data Section |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Human Capital Development |
| Diversity and Inclusion Promotion>Career Support | ||
| Integrated Report (Ushio report 2023) pp62-63 | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Focus 3. Creating Working Environments where It Is Easy to Produce Results |
| GRI 405：Diversity and Equal Opportunity 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 405-1 | Diversity of governance bodies and employees | ESG Data Section |
| 405-2 | Ratio of basic salary and remuneration of women to men | Annual Securities Report 2023 p13 (Japanese Only) |
| GRI 406：Non-discrimination 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 406-1 | Incidents of discrimination and corrective actions taken | Respect for Human Rights |
| GRI 407：Freedom of Association and Collective Bargaining 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Respect for Human Rights |
| GRI 408：Child Labor 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Respect for Human Rights |
| Supply Chain Management＞CSR Procurement Policy | ||
| Supply Chain Management＞Checking for Conflict Materials | ||
| GRI 409：Forced or Compulsory Labor 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Initiatives＞ Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Respect for Human Rights |
| Supply Chain Management＞CSR Procurement Policy | ||
| Supply Chain Management＞Checking for Conflict Materials | ||
| GRI 410：Security Practices 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 410-1 | Security personnel trained in human rights policies or procedures | This information has not been aggregated or disclosed at this time. |
| GRI 411：Rights of Indigenous Peoples 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 411-1 | Incidents of violations involving rights of indigenous peoples | N/A: We do not aggregate information for the entire Group because we assume the likelihood of occurrence is low. |
| GRI 412：Human Rights Assessment 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | External Evaluation and Supporting the 10 Principles of the UN Global Compact |
| Respect for Human Rights＞Enforcing Respect for Human Rights | ||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | Respect for Human Rights＞Practicing Due Diligence for Human Rights |
| Supply Chain Management＞Checking for Conflict Materials | ||
| 412-2 | Employee training on human rights policies or procedures | Respect for Human Rights＞Conducting Human Rights Education |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | Information is difficult to obtain: We do not aggregate Group-wide information at this time. |
| GRI 413：Local Communities 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Ushio’s Corporate Citizenship Activities＞Approach to Activities in the Local Community |
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Ushio’s Corporate Citizenship Activities＞Approach to Corporate Citizenship Activities |
| GHG Reduction Activities at Divisions＞CO₂ Reduction and Energy Conservation of Divisions | ||
| GHG Reduction Activities at Divisions＞Plan for Reducing CO₂ Emissions and Actual Results | ||
| 413-2 | Operations with significant actual and potential negative impacts on local communities | N/A: No divisions were determined to be high risk. |
| GRI 414：Supplier Social Assessment 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | Supply Chain Management＞CSR Procurement Policy |
| 414-1 | New suppliers that were screened using social criteria | Supply Chain Management＞CSR Procurement Policy |
| Supply Chain Management＞CSR Procurement Initiatives | ||
| 414-2 | Negative social impacts in the supply chain and actions taken | Supply Chain Management＞CSR Procurement Initiatives |
| GRI 415：Public Policy 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 415-1 | Political contributions | Compliance＞Initiatives to Prevent Corruption |
| GRI 416：Customer Health and Safety 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 416-1 | Assessment of the health and safety impacts of product and service categories | Customer Satisfaction and Product Safety＞Initiatives for Quality Improvement |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | This information is not be disclosed at this time. |
| GRI 417：Marketing and Labeling 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 417-1 | Requirements for product and service information and labeling | Customer Satisfaction and Product Safety＞Initiatives for Quality Improvement |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | This information is not be disclosed at this time. |
| 417-3 | Incidents of non-compliance concerning marketing communications | This information is not be disclosed at this time. |
| GRI 418：Customer Privacy 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Compliance＞Information Security |
| GRI 419：Socioeconomic Compliance 2016 | ||
|---|---|---|
| 1.Topic management disclosures | Topic management disclosures | ー |
| 419-1 | Non-compliance with laws and regulations in the social and economic area | This information is not be disclosed at this time. |