GRI content index

General Disclosures

Organizational profile

No.	Item	Location
102-1	Name of the organization	Company profile＞Overview
102-2	Activities, brands, products, and services	Business・Service
102-3	Location of headquarters	Company profile＞Overview
102-4	Location of operations	Company profile＞Office
102-5	Ownership and legal form	Company profile＞Overview
102-6	Markets served	Investor relations＞Performance・Financal information＞Segment information
102-7	Scale of the organization	Company profile＞Overview Investor relations＞IR library＞Financial Summary Reports
102-8	Information on employees and other workers	Sustainability＞ESG Data resources
102-9	Supply chain	Sustainability＞(S) Social＞Supply chain management
102-10	Significant changes to the organization and its supply chain	-
102-11	Precautionary Principle or approach	Sustainability＞(G) Governance＞Risk management/BCP
102-12	External initiatives	-
102-13	Membership of associations	-

Strategy

No.	Item	Location
102-14	Statement from senior decision-maker	Company profile＞Message Sustainability＞CEO commitment
102-15	Key impacts, risks, and opportunities	Sustainability＞(E) Environment＞Environmental load / Risks and opportunities / Materiality Investor relations＞Management policy＞Business risks SANGETSU REPORT P52

Ethics and integrity

No.	Item	Location
102-16	Values, principles, standards, and norms of behavior	Company profile＞Our Philosophy Sustainability＞(G) Governance＞Ethics charter
102-17	Mechanisms for advice and concerns about ethics	Sustainability＞(G) Governance＞Compliance

Governance

No.	Item	Location
102-18	Governance structure	Sustainability＞(G) Governance＞Corporate Governance Sustainability＞(G) Governance＞Corporate governance Structure
102-19	Delegating authority	Sustainability＞(G) Governance＞Corporate governance Structure Sustainability＞(G) Governance＞Corporate Governance＞Company’s Corporate Governance Report
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability＞(G) Governance＞Corporate governance Structure Sustainability＞ESG management
102-21	Consulting stakeholders on economic, environmental, and social topics	-
102-22	Composition of the highest governance body and its committees	Sustainability＞(G) Governance＞Corporate governance Structure Company profile＞Board of Directors
102-23	Chair of the highest governance body	Sustainability＞(G) Governance＞Corporate Governance＞Company’s Corporate Governance Report
102-24	Nominating and selecting the highest governance body	Sustainability＞(G) Governance＞Corporate Governance＞Company’s Corporate Governance Report
102-25	Conflicts of interest	Sustainability＞(G) Governance＞Corporate Governance＞Company’s Corporate Governance Report
102-26	Role of highest governance body in setting purpose, values, and strategy	Sustainability＞(G) Governance＞Corporate governance Structure
102-27	Collective knowledge of highest governance body	Sustainability＞ESG management
102-28	Evaluating the highest governance body’s performance	Sustainability＞(G) Governance＞Corporate governance Structure
102-29	Identifying and managing economic, environmental, and social impacts	-
102-30	Effectiveness of risk management processes	Sustainability＞(G) Governance＞Risk management/BCP
102-31	Review of economic, environmental, and social topics	Sustainability＞Materiality for Sangetsu
102-32	Highest governance body’s role in sustainability reporting	Sustainability＞ESG management
102-33	Communicating critical concerns	Sustainability＞(G) Governance＞Risk management/BCP
102-34	Nature and total number of critical concerns	-
102-35	Remuneration policies	Sustainability＞(G) Governance＞Corporate Governance Sustainability＞(G) Governance＞Corporate governance Structure
102-36	Process for determining remuneration	Sustainability＞(G) Governance＞Corporate Governance Sustainability＞(G) Governance＞Corporate governance Structure
102-37	Stakeholders’ involvement in remuneration	-
102-38	Annual total compensation ratio	Sustainability＞(G) Governance＞Corporate Governance
102-39	Percentage increase in annual total compensation ratio	-

Stakeholder engagement

No.	Item	Location
102-40	List of stakeholder groups	-
102-41	Collective bargaining agreements	-
102-42	Identifying and selecting stakeholders	-
102-43	Approach to stakeholder engagement	-
102-44	Key topics and concerns raised	Sustainability＞ESG management＞KPIs and results

Reporting practice

No.	Item	Location
102-45	Entities included in the consolidated financial statements	Company profile＞Overview
102-46	Defining report content and topic Boundaries	Sustainability＞ESG management
102-47	List of material topics	Sustainability＞Materiality for Sangetsu
102-48	Restatements of information	Sustainability＞ESG Data resources
102-49	Changes in reporting	-
102-50	Reporting period	2023.3
102-51	Date of most recent report	SANGETSU REPORT 2023 Environmental Report 2023
102-52	Reporting cycle	Annual
102-53	Contact point for questions regarding the report	Inquiry
102-54	Claims of reporting in accordance with the GRI Standards	GRI content index
102-55	GRI content index	GRI content index
102-56	External assurance	-

Management Approach

No.	Item	Location
103-1	Explanation of the material topic and its Boundary	Sustainability＞Materiality for Sangetsu SANGETSU REPORT P38
103-2	The management approach and its components	Sustainability＞(G) Governance＞Corporate Governance
103-3	Evaluation of the management approach	Sustainability＞(G) Governance＞Corporate Governance

Economic

Economic Performance

No.	Item	Location
201-1	Direct economic value generated and distributed	Investor relations＞Performance・Financal information
201-2	Financial implications and other risks and opportunities due to climate change	Sustainability＞(E) Environment＞Measures to address climate change Sustainability＞(E) Environment＞Environmental load / Risks and opportunities / Materiality
201-3	Defined benefit plan obligations and other retirement plans	-
201-4	Financial assistance received from government	-

Market Presence

No.	Item	Location
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	-

Indirect Economic Impacts

No.	Item	Location
203-1	Infrastructure investments and services supported	-
203-2	Significant indirect economic impacts	-

Procurement Practices

No.	Item	Location
204-1	Proportion of spending on local suppliers	-

Anti-corruption

No.	Item	Location
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	Sustainability＞(G) Governance＞Compliance Sustainability＞(G) Governance＞Risk management/BCP
205-3	Confirmed incidents of corruption and actions taken	-

Anti-competitive Behavior

No.	Item	Location
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Sustainability＞(G) Governance＞Compliance

Tax

No.	Item	Location
207-1	Approach to tax	-
207-2	Tax governance, control, and risk management	-
207-3	Stakeholder engagement and management of concerns related to tax	-
207-4	Country-by-country reporting	Investor relations＞IR library＞Securities report

Materials

No.	Item	Location
301-1	Materials used by weight or volume	-
301-2	Recycled input materials used	-
301-3	Reclaimed products and their packaging materials	Sustainability＞(E) Environment＞Resource circulation

Energy

No.	Item	Location
302-1	Energy consumption within the organization	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Measures to address climate change
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Measures to address climate change
302-4	Reduction of energy consumption	Sustainability＞(E) Environment＞Measures to address climate change
302-5	Reductions in energy requirements of products and services	Sustainability＞(E) Environment＞Environmentally friendly products

Water and Effluents

No.	Item	Location
303-1	Interactions with water as a shared resource	-
303-2	Management of water discharge-related impacts	-
303-3	Water withdrawal	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Assessing risks for water resources
303-4	Water discharge	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Assessing risks for water resources
303-5	Water consumption	-

Biodiversity

No.	Item	Location
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	-
304-2	Significant impacts of activities, products, and services on biodiversity	Sustainability＞(E) Environment＞Chemical substance
304-3	Habitats protected or restored	Sustainability＞(E) Environment＞Chemical substance
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-

Emissions

No.	Item	Location
305-1	Direct (Scope 1) GHG emissions	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Measures to address climate change
305-2	Energy indirect (Scope 2) GHG emissions	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Measures to address climate change
305-3	Other indirect (Scope 3) GHG emissions	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Measures to address climate change
305-4	GHG emissions intensity	Sustainability＞ESG Data resources Sustainability＞(E) Environment＞Measures to address climate change
305-5	Reduction of GHG emissions	Sustainability＞(E) Environment＞Measures to address climate change
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	-

Waste

No.	Item	Location
306-1	Waste generation and significant waste-related impacts	Sustainability＞(E) Environment＞Resource circulation
306-2	Management of significant waste-related impacts	Sustainability＞(E) Environment＞Resource circulation
306-3	Waste generated	Sustainability＞ESG Data resources
306-4	Waste diverted from disposal	Sustainability＞ESG Data resources
306-5	Waste directed to disposal	Sustainability＞ESG Data resources

Environmental Compliance

No.	Item	Location
307-1	Non-compliance with environmental laws and regulations	Sustainability＞ESG Data resources

Supplier Environmental Assessment

No.	Item	Location
308-1	New suppliers that were screened using environmental criteria	-
308-2	Negative environmental impacts in the supply chain and actions taken	Sustainability＞(S) Social＞ Supply chain management

Social

Employment

No.	Item	Location
401-1	New employee hires and employee turnover	Sustainability＞ESG Data resources
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Sustainability＞(S) Social＞Work life balance
401-3	Parental leave	Sustainability＞(S) Social＞Work life balance SANGETSU REPORT P68

Labor/Management Relations

No.	Item	Location
402-1	Minimum notice periods regarding operational changes	-

Occupational Health and Safety

No.	Item	Location
403-1	Occupational health and safety management system	Sustainability＞(S) Social＞Occupational health and safety
403-2	Hazard identification, risk assessment, and incident investigation	Sustainability＞(S) Social＞Occupational health and safety Sustainability＞(G) Governance＞Risk management/BCP
403-3	Occupational health services	-
403-4	Worker participation, consultation, and communication on occupational health and safety	Sustainability＞(S) Social＞Occupational health and safety
403-5	Worker training on occupational health and safety	Sustainability＞ESG Data resources
403-6	Promotion of worker health	Sustainability＞(S) Social＞Healthcare Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Sustainability＞(S) Social＞Occupational health and safety
403-8	Workers covered by an occupational health and safety management system	-
403-9	Work-related injuries	Sustainability＞ESG Data resources Sustainability＞(S) Social＞Occupational health and safety
403-10	Work-related ill health	Sustainability＞ESG Data resources Sustainability＞(S) Social＞Occupational health and safety

Training and Education

No.	Item	Location
404-1	Average hours of training per year per employee	Sustainability＞ESG Data resources
404-2	Programs for upgrading employee skills and transition assistance programs	Recruit＞
404-3	Percentage of employees receiving regular performance and career development reviews	-

Diversity and Equal Opportunity

No.	Item	Location
405-1	Diversity of governance bodies and employees	Sustainability＞ESG Data resources Company profile＞Board of Directors
405-2	Ratio of basic salary and remuneration of women to men	-

Non-discrimination

No.	Item	Location
406-1	Incidents of discrimination and corrective actions taken	Sustainability＞(G) Governance＞Compliance

Freedom of Association and Collective Bargaining

No.	Item	Location
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	-

Child Labor

No.	Item	Location
408-1	Operations and suppliers at significant risk for incidents of child labor	-

Forced or Compulsory Labor

No.	Item	Location
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	-

Security Practices

No.	Item	Location
410-1	Security personnel trained in human rights policies or procedures	-

Rights of Indigenous Peoples

No.	Item	Location
411-1	Incidents of violations involving rights of indigenous peoples	-

Human Rights Assessment

No.	Item	Location
412-1	Operations that have been subject to human rights reviews or impact assessments	Sustainability＞(S) Social＞Respect for human rights
412-2	Employee training on human rights policies or procedures	-
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-

Local Communities

No.	Item	Location
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	-

Supplier Social Assessment

No.	Item	Location
414-1	New suppliers that were screened using social criteria	-
414-2	Negative social impacts in the supply chain and actions taken	Sustainability＞(S) Social＞Supply chain management

Public Policy

No.	Item	Location
415-1	Political contributions	Sustainability＞ESG Data resources

Customer Health and Safety

No.	Item	Location
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	-

Marketing and Labeling

No.	Item	Location
417-1	Requirements for product and service information and labeling	Sustainability＞(E) Environment＞Environmentally friendly products
417-2	Incidents of non-compliance concerning product and service information and labeling	-
417-3	Incidents of non-compliance concerning marketing communications	-

Customer Privacy

No.	Item	Location
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	-

Socioeconomic Compliance

No.	Item	Location
419-1	Non-compliance with laws and regulations in the social and economic area	Sustainability＞(G) Governance＞Compliance