ISO 26000 Comparison Table

Core Subjects	Issues	Applicable Link to Sustainability Website
Organizational Governance	Issue 1: Organizational governance	Corporate Governance Compliance Materiality (the Five Management Focuses) Focus 5. Building a Robust Management Base Integrated Report <Enhancing Our Management Base> p86-103
Human Rights	Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity Issue 4: Resolving grievances Issue 5: Discrimination and vulnerable groups Issue 6: Civil and political rights Issue 7: Economic, social and cultural rights Issue 8: Fundamental principles and rights at work	Respect for Human Rights Diversity and Inclusion Customer Satisfaction and Product Safety Supply Chain Management
Labour Practices	Issue 1: Employment and employment relationships Issue 2: Conditions of work and social protection Issue 3: Social dialogue Issue 4: Health and safety at work Issue 5: Human development and training in the workplace	Health and Productivity Management Occupational Safety and Health Human capital Development Focus2. Developing Our Diverse Talent to Get Closer to Our Vision Focus 3. Creating Working Environments where It Is Easy to Produce Results Integrated Report <Materiality (the Five Management Focuses) Focus 2 & 3> p62-65
The Environment	Issue 1: Prevention of pollution Issue 2: Sustainable resource use Issue 3: Climate change mitigation and adaptation Issue 4: Protection of the environment, biodiversity and restoration of natural habitats	Environmental Management Conserving Resources GHG Reduction Activities at Divisions Environmental Risk Management Green Procurement Supply Chain Management Focus 4. Sustainably Reducing Environmental Impact Integrated Report <Materiality (the Five Management Focuses) Focus 4> p62-65
Fair Operating Practices	Issue 1: Anti-corruption Issue 2: Responsible political involvement Issue 3: Fair competition Issue 4: Promoting social responsibility in the value chain Issue 5: Respect for property rights	Compliance Supply Chain Management
Consumer Issues	Issue 1: Fair marketing, factual and unbiased information and fair contractual practices Issue 2: Protecting consumers' health and safety Issue 3: Sustainable consumption Issue 4: Consumer service, support, and complaint and dispute resolution Issue 5: Consumer data protection and privacy Issue 6: Access to essential services Issue 7: Education and awareness	Customer Satisfaction and Product Safety Corporate Governance Compliance
Community Involvement and Development	Issue 1: Community involvement Issue 2: Education and culture Issue 3: Employment creation and skills development Issue 4: Technology development and access Issue 5: Wealth and income creation Issue 6: Health Issue 7: Social investment	Ushio’s Corporate Citizenship Activities