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GRI Standards Index

Statement on Use The Citizen Group references the GRI Standards and reports the information listed in this GRI Content Index for the period from April 1, 2024, to March 31, 2025.
GRI 1 Used GRI 1: Foundation 2021

Topic standards

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 2: General Disclosures 2021 1. The organization and its reporting practices
2-1 Organizational details Corporate Profile
2-2 Entities included in the organization’s sustainability reporting Sustainability Report & Editorial Policy
Annual Securities Report（p.9）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
Annual Securities Report（p.77）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
2-3 Reporting period, frequency and contact point Sustainability Report & Editorial Policy
Updated annually
Inquiries
2-4 Restatements of information ESG Data＞Environment
2-5 External assurance Greenhouse Gas Emissions Verification ReportPDF will open in a new window.
2. Activities and workers
2-6 Activities, value chain and other business relationships Annual Securities Report（p.6～8）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
2-7 Employees ESG Data＞Social＞Basic data
ESG Data＞Social＞Others＞Number of Employees by Region
ESG Data＞Social＞Basic data＞Number of employees by employment type (6 major companies)
2-8 Workers who are not employees ESG Data＞Social＞Basic data＞Number of employees by employment type (6 major companies)
3. Governance
2-9 Governance structure and composition Corporate Governance Report＞Corporate Governance Framework（p.26）（PDF：580KB）PDF will open in a new window.
Enhancing Corporate Governance＞Committees
Enhancing Corporate Governance＞Corporate Governance Structure
Corporate Governance Report＞II. Business Management Organization and Other Corporate Governance Systems regarding Decision-making, Execution of Business, and Oversight in Management(p.12)（PDF：580KB）PDF will open in a new window.
Enhancing Corporate Governance＞List of Directors and Corporate Auditors＞Skill matrix of Directors
2-10 Nomination and selection of the highest governance body Enhancing Corporate Governance＞Corporate Governance Structure
Enhancing Corporate Governance＞Committees＞Board Composition and Diversity
2-11 Chair of the highest governance body Enhancing Corporate Governance＞Corporate Governance Structure
Corporate Governance Report＞II. Business Management Organization and Other Corporate Governance Systems regarding Decision-making, Execution of Business, and Oversight in Management（p.12）（PDF：580KB）PDF will open in a new window.
2-12 Role of the highest governance body in overseeing the management of impacts Concept of Sustainable Management&Promotion Structure＞Sustainability Promotion Structure
2-13 Delegation of responsibility for managing impacts Concept of Sustainable Management&Promotion Structure＞Sustainability Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Concept of Sustainable Management&Promotion Structure＞Sustainability Promotion Structure
2-15 Conflicts of interest Corporate Governance Report＞Ⅰ. Basic Views on Corporate Governance, Capital Structure, Corporate Profile and Other Basic Information（p.1）（PDF：580KB）PDF will open in a new window.
2-16 Communication of critical concerns Strengthening Risk Management＞Group Risk Management＞Strengthening Group Risk Management
Strengthening Risk Management＞Actions Taken against Group Risks
2-17 Collective knowledge of the highest governance body Concept of Sustainable Management&Promotion Structure＞Raising Awareness of Sustainable Management among Employees＞Lecture Meetings
2-18 Evaluation of the performance of the highest governance body Corporate Governance Report（p.12～14）（PDF：580KB）PDF will open in a new window.
Enhancing Corporate Governance＞Assessment of Board Effectiveness
2-19 Remuneration policies Enhancing Corporate Governance＞Compensation of Directors and Audit & Supervisory Committee Members
Corporate Governance Report＞II. Business Management Organization and Other Corporate Governance Systems regarding Decision-making, Execution of Business, and Oversight in Management＞1. Organizational Composition and Operation＞【Director Remuneration】(p.17)（PDF：580KB）PDF will open in a new window.
Annual Securities Report（p.59～61）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
Responding to Climate Change＞Climate Change Risks and Opportunities＞Governance
2-20 Process to determine remuneration Enhancing Corporate Governance＞Compensation of Directors and Audit & Supervisory Committee Members
Corporate Governance Report＞II. Business Management Organization and Other Corporate Governance Systems regarding Decision-making, Execution of Business, and Oversight in Management＞1. Organizational Composition and Operation＞【Director Remuneration】(p.17)（PDF：580KB）PDF will open in a new window.
Annual Securities Report（p.59～61）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
2-21 Annual total compensation ratio －
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message
2-23 Policy commitments The CITIZEN Group Code of Conduct
Respect for Human Right＞Establishment of The CITIZEN Group Human Rights Policy
2-24 Embedding policy commitments Concept of Sustainable Management&Promotion Structure＞Sustainability Promotion Structure
The CITIZEN Group Code of Conduct＞Thorough Permeation of The CITIZEN Group Code of Conduct
2-25 Processes to remediate negative impacts Materiality＞Materiality Classification and Measures
Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
Promoting Sustainable Procurement＞The CITIZEN Group Supplier Hotline (Grievance Mechanism)
2-26 Mechanisms for seeking advice and raising concerns Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
Promoting Sustainable Procurement＞The CITIZEN Group Supplier Hotline (Grievance Mechanism)
2-27 Compliance with laws and regulations Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
2-28 Membership associations Joint Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Relationship with Stakeholders
2-30 Collective bargaining agreements Annual Securities Report（p.12）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
Human Capital Management＞Creating a Comfortable Work Environment＞Relationship with the Labor Unions

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality
3-2 List of material topics Materiality
3-3 Management of material topics Materiality
Concept of Sustainable Management&Promotion Structure＞Sustainability Promotion Structure
Environmental Management＞Environmental Management Structure
Responding to Climate Change＞Climate Change Risks and Opportunities＞Governance
Promoting Sustainable Procurement＞Sustainable Procurement Promotion System
Strengthening Risk Management＞Group Risk Management
Enhancing Quality Compliance＞Basic Concept for Quality Compliance

Sector standard

Economic

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI201: Economic Performance 2016 201-1 Direct economic value generated and distributed Annual Securities Report（p.69～72）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
201-2 Financial implications and other risks and opportunities due to climate change Responding to Climate Change
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report（p.103～105）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
201-4 Financial assistance received from government There are no applicable cases.
GRI 202: Market Presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage Recruit＞New graduate（in Japanese only）
Promoting Sustainable Procurement＞CSR Procurement＞The CITIZEN Group CSR Procurement Guidelines
202-2 Proportion of senior management hired from the local community －
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported －
203-2 Significant indirect economic impacts －
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Not disclosed because there is no definition of the local.
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption －
205-2 Communication and training about anti-corruption policies and procedures Thorough Compliance
205-3 Confirmed incidents of corruption and actions taken There are no applicable cases.
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices There are no applicable cases.
GRI 207: Tax 2019 207-1 Approach to tax Thorough Compliance＞Tax Compliance
207-2 Tax governance, control, and risk management Thorough Compliance＞Tax Compliance
207-3 Stakeholder engagement and management of concerns related to tax －
207-4 Country-by-country reporting －

Environmental

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 301: Materials 2016 301-1 Materials used by weight or volume －
301-2 Recycled input materials used －
301-3 Reclaimed products and their packaging materials －
GRI 302: Energy 2016 302-1 Energy consumption within the organization ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Energy＞Electricity consumption
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Energy＞Total energy consumption
302-2 Energy consumption outside of the organization －
302-3 Energy intensity ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Energy＞Total energy consumption per unit of sales
302-4 Reduction of energy consumption －
302-5 Reductions in energy requirements of products and services －
GRI303: Water and Effluents 2018 303-1 Interactions with water as a shared resource Responding to Water Risks and Opportunities
303-2 Management of water discharge-related impacts Responding to Water Risks and Opportunities＞Efforts to Respond to Water Risks
303-3 Water withdrawal ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Water＞Water withdrawal by source
Responding to Water Risks and Opportunities＞Water-Related Risks and Opportunities
303-4 Water discharge ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Water＞Water discharge by destination
Responding to Water Risks and Opportunities＞Water-Related Risks and Opportunities
303-5 Water consumption ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Water＞Water consumption
Responding to Water Risks and Opportunities＞Water-Related Risks and Opportunities＞Water withdrawal and consumption in water-stressed areas (FY2024)
Responding to Water Risks and Opportunities＞Water-Related Risks and Opportunities
GRI 304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Initiatives for Biodiversity Conservation＞[Case Study] CITIZEN Forest Certified as an OMAf Site by the Social and Environmental Green Evaluation System (SEGES) and Included among the First Batch of Sites Certified under the Ministry of Land, Infrastructure, Transport and Tourism’s Evaluation and Certification System to Secure Urban Nature and Green Space (TSUNAG System)
304-2 Significant impacts of activities, products, and services on biodiversity －
304-3 Habitats protected or restored Initiatives for Biodiversity Conservation＞[Case Study] Conservation Activities for Endangered Species at Our Business Sites
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Initiatives for Biodiversity Conservation＞[Case Study] Conservation Activities for Endangered Species at Our Business Sites
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 1, 2 GHG emissions
Responding to Climate Change＞Reduction of GHG Emissions＞Scope 1 and 2 GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 1, 2 GHG emissions
Responding to Climate Change＞Reduction of GHG Emissions＞Scope 1 and 2 GHG emissions
305-3 Other indirect (Scope 3) GHG emissions ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 3 emissions
Responding to Climate Change＞Reduction of GHG Emissions＞Calculation of Scope 3 GHG Emissions
305-4 GHG emissions intensity ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 1, 2 GHG emissions per unit of sales
305-5 Reduction of GHG emissions Responding to Climate Change＞Reduction of GHG Emissions
Responding to Climate Change＞Reduction of GHG Emissions＞Trends in The CITIZEN Group's GHG Emissions (CO2 equivalent) from Non-Energy Sources
305-6 Emissions of ozone-depleting substances (ODS) －
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environmental Management＞Environmental Risk Management＞Environmental Performance
ESG Data＞Environment＞The CITIZEN Group’s Other Environmental Impacts (Including Environmental Pollution)
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts －
306-2 Management of significant waste-related impacts Contribution to a Circulating Society＞Contribution to a Circulating Society＞Development of Waste and Recycling Governance
306-3 Waste generated ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Waste＞Waste Discharge
306-4 Waste diverted from disposal ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Waste＞Waste Discharge
Contribution to a Circulating Society＞Contribution to a Circulating Society＞Waste Reduction Targets
306-5 Waste directed to disposal ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Waste＞Waste Discharge
Contribution to a Circulating Society＞Contribution to a Circulating Society＞Waste Reduction Targets
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria －
308-2 Negative environmental impacts in the supply chain and actions taken We are going to disclose next fiscal year.

Social

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 401: Employment 2016 401-1 New employee hires and employee turnover ESG Data＞Social＞Basic Data＞New graduate recruitment (6 major companies)
ESG Data＞Social＞Basic Data＞Mid-career recruitment (6 major companies)
ESG Data＞Social＞Basic Data＞Turnover for personal reasons by age (6 major companies)
ESG Data＞Social＞Basic Data＞Turnover for personal reasons by gender (6 major companies)
ESG Data＞Social＞Basic Data＞Total turnover rate
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Human Capital Management＞Creating a Workplace Where Talent Can Thrive＞Creating a Comfortable Work Environment＞Employee Benefits
Diversity, Equity & Inclusion＞Compatibility Support System (Summary)
Diversity, Equity & Inclusion＞Empowerment of Female Employees
Human Capital Management＞Creating a Workplace Where Talent Can Thrive＞Creating a Comfortable Work Environment＞Employee Benefits
401-3 arental leave ESG Data＞Social＞Promoting Work-Life Balance＞Childcare leave taken (6 major companies)
ESG Data＞Social＞Promoting Work-Life Balance＞Return to work after maternity leave (full-time employees only) (6 major companies)
GRI 402: Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes －
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Health Management＞Ensure Occupational Safety＞Health and Safety Management System
Health Management＞Ensure Occupational Safety＞Monitoring and Management of Performance Related to Occupational Health and Safety
403-2 Hazard identification, risk assessment, and incident investigation Health Management＞Ensure Occupational Safety＞Occupational Safety Risk Assessment
Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
403-3 Occupational health services Health Management＞Basic Ideas about Health Management＞Strategic Map
403-4 Worker participation, consultation, and communication on occupational health and safety Health Management＞Ensure Occupational Safety＞Health and Safety Management System
403-5 Worker training on occupational health and safety Health Management＞Ensure Occupational Safety＞Efforts to Improve Labor Health and Safety
403-6 Promotion of worker health Health Management＞Basic Ideas about Health Management＞Strategic Map
Health Management＞Initiatives for Health Maintenance and Promotion
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Health Management＞Ensure Occupational Safety＞Efforts to Improve Labor Health and Safety
403-8 Workers covered by an occupational health and safety management system Health Management＞Ensure Occupational Safety＞Health and Safety Management System
403-9 Work-related injuries ESG Data＞Social＞Occupational Health and Safety＞Occupational accidents
Health Management＞Ensure Occupational Safety＞Occupational Safety Risk Assessment
Health Management＞Ensure Occupational Safety＞Efforts to Improve Labor Health and Safety
403-10 Work-related ill health －
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee ESG Data＞Social＞Human Capital Development＞Hours spent on capacity-building programs (6 major companies)
404-2 Programs for upgrading employee skills and transition assistance programs Human Capital Management＞Human Capital Development＞Training System
Human Capital Management＞Creating a Workplace Where Talent Can Thrive＞Autonomous Career Development and Diverse Career Paths
404-3 Percentage of employees receiving regular performance and career development reviews －
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Annual Securities Report（p.51～53）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
Annual Securities Report（p.13）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
ESG Data＞Social＞Promoting Diversity
405-2 Ratio of basic salary and remuneration of women to men Annual Securities Report（p.13）（in Japanese only）（PDF: 1.37MB）PDF will open in a new window.
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken There are no applicable cases.
GRI 407: Freedom of Association and Collective Bargaining 2016 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Promoting Sustainable Procurement＞Sustainable Procurement Initiatives
Respect for Human Right＞Initiatives to Ensure Respect for Human Rights / Human Rights Due Diligence Initiatives
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor Promoting Sustainable Procurement＞Sustainable Procurement Initiatives
Respect for Human Right＞Initiatives to Ensure Respect for Human Rights / Human Rights Due Diligence Initiatives
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Promoting Sustainable Procurement＞Sustainable Procurement Initiatives
Respect for Human Right＞Initiatives to Ensure Respect for Human Rights / Human Rights Due Diligence Initiatives
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures －
GRI 411: Rights of Indigenous Peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples There are no applicable cases.
GRI 413: Local Communities 2016 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 2016 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 2016 415-1 Political contributions ESG Data＞Social＞Political donations
GRI 416: Customer Health and Safety 2016 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 There are no applicable cases.
GRI 417: Marketing and Labeling 2016 417-1 Requirements for product and service information and labeling Sustainable Products & Factories
417-2 Incidents of non-compliance concerning product and service information and labeling There are no applicable cases.
417-3 Incidents of non-compliance concerning marketing communications There are no applicable cases.
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data There are no applicable cases.
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