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
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 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 Message from the CEO
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

GRI 200:Economy

GRI 201:Economic Performance 2016
1.Topic management disclosures Topic management disclosures
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
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 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
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
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 305:Emissions 2016
1.Topic management disclosures Topic management disclosures Environmental Management>Environmental Policy
305-1 Direct (Scope 1) GHG emissions ESG Data Section
GHG Reduction Activities at Divisions>Initiatives for Scope 1 and 2
305-2 Energy indirect (Scope 2) GHG emissions ESG Data Section
GHG Reduction Activities at Divisions>Initiatives for Scope 1 and 2
305-3 Other indirect (Scope 3) GHG emissions ESG Data Section
305-4 GHG emissions intensity ESG Data Section
305-5 Reduction of GHG emissions GHG Reduction Activities at Divisions>Overview and Approach
Integrated Report (Ushio report 2023) p60,pp66-69
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
ESG Data Section
305-6 Emissions of ozone-depleting substances (ODS) N/A: We do not produce, import or export the applicable goods.
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Conserving Resources>Reducing the Amount of Harmful Chemical Substances Used
ESG Data Section
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
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
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
415-1 Political contributions Compliance>Initiatives to Prevent Corruption
GRI 416:Customer Health and Safety 2016
1.Topic management disclosures Topic management disclosures
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
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
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
419-1 Non-compliance with laws and regulations in the social and economic area This information is not be disclosed at this time.
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