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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, 2025, to March 31, 2026.
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
CITIZEN group
2-2 Entities included in the organization’s sustainability reporting Sustainability Report &Editorial Policy
Annual Securities Report（p.8）（in Japanese only）（PDF: 2.2MB）PDF will open in a new window.
Annual Securities Report（p.83）（in Japanese only）（PDF: 2.2MB）PDF will open in a new window.
Same as the Annual Securities Report
2-3 Reporting period, frequency and contact point Sustainability Report &Editorial Policy
Updated annually
Support
Same as the Annual Securities Report
2-4 Restatements of information There are no applicable cases.
2-5 External assurance Environmental Information Independent 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.6～7）（in Japanese only）（PDF: 2.2MB）PDF will open in a new window.
2-7 Employees ESG Data＞Social＞Basic data＞Number of employees by employment type
ESG Data＞Social＞Others＞Number of Employees by Region
2-8 Workers who are not employees ー
3. Governance
2-9 Governance structure and composition Governance：Enhancing Corporate Governance
Corporate Governance ReportPDF will open in a new window.
2-10 Nomination and selection of the highest governance body Governance：Enhancing Corporate Governance
2-11 Chair of the highest governance body Governance：Enhancing Corporate Governance
Corporate Governance ReportPDF 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 ReportPDF will open in a new window.
2-16 Communication of critical concerns Governance：Strengthening Risk Management
2-17 Collective knowledge of the highest governance body Concept of Sustainable Management＆Promotion Structure＞Raising Sustainability Awareness among Employees＞Internal Promotion Activities
2-18 Evaluation of the performance of the highest governance body Governance：Enhancing Corporate Governance＞Board Effectiveness Evaluation
Corporate Governance ReportPDF will open in a new window.
2-19 Remuneration policies Environment：Responding to Climate Change＞Climate Change Risks and Opportunities＞Governance
Governance：Enhancing Corporate Governance＞Compensation of Directors and Audit & Supervisory Committee Members
Corporate Governance ReportPDF will open in a new window.
Annual Securities Report（p.61～64）（in Japanese only）（PDF: 2.2MB）PDF will open in a new window.
2-20 Process to determine remuneration Governance：Enhancing Corporate Governance＞Compensation of Directors and Audit & Supervisory Committee Members
Corporate Governance ReportPDF will open in a new window.
2-21 Annual total compensation ratio ー
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message
2-23 Policy commitments The CITIZEN Group Code of Conduct
Social：Respect for Human Right＞Establishment of The CITIZEN Group Human Rights Policy
2-24 Embedding policy commitments The CITIZEN Group Code of Conduct＞Thorough Permeation of The CITIZEN Group Code of Conduct
Concept of Sustainable Management & Promotion Structure
2-25 Processes to remediate negative impacts Materiality
2-26 Mechanisms for seeking advice and raising concerns Governance：Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
2-27 Compliance with laws and regulations Governance：Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
There are no applicable cases.
2-28 Membership associations Joint Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Relationship with Stakeholders
2-30 Collective bargaining agreements Social：Human Capital Management＞Creating a Comfortable Work Environment＞Work Style Reform and Diverse Work Practices＞Relationship with the Labor Unions
Annual Securities Report（p.73）（in Japanese only）（PDF: 2.2MB）PDF will open in a new window.

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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
Environment：Environmental Management＞Environmental Management Structure
Environment：Responding to Climate Change＞Climate Change Risks and Opportunities＞Governance
Social：Enhancing Quality Compliance＞Basic Approach to Quality Compliance
Social：Promoting Sustainable Procurement＞Sustainable Procurement＞Sustainable Procurement Promotion System
Governance：Strengthening Risk Management＞Group Risk Management

Sector standard

Biodiversity

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI101：Biodiversity 2024 101-1 Policies to halt and reverse biodiversity loss Environment：Initiatives for Biodiversity Conservation
101-2 Management of biodiversity impacts ー
101-3 Access and benefit-sharing ー
101-4 Identification of biodiversity impacts Environment：Initiatives for Biodiversity Conservation＞Nature-Related Disclosures Based on the TNFD Recommendations
101-5 Locations with biodiversity impacts Environment：Initiatives for Biodiversity Conservation＞Nature-Related Disclosures Based on the TNFD Recommendations
101-6 Direct drivers of biodiversity loss ー
101-7 Changes to the state of biodiversity ー
101-8 Ecosystem services ー

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.75～76）（in Japanese only）（PDF: 2.2MB）PDF will open in a new window.
201-2 Financial implications and other risks and opportunities due to climate change Environment：Responding to Climate Change
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report（p108～109）（in Japanese only）（PDF: 2.2MB）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）
Social：Respect for Human Right＞Establishment of The CITIZEN Group Human Rights Policy＞The CITIZEN Group Human Rights Policy
Social：Promoting Sustainable Procurement＞The CITIZEN Group Sustainable Procurement Guidelines
202-2 Proportion of senior management hired from the local community ー
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported ー
203-2 Significant indirect economic impacts ー
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 ー
205-2 Communication and training about anti-corruption policies and procedures Governance：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 Governance：Thorough Compliance＞Tax Compliance
207-2 Tax governance, control, and risk management Governance：Thorough Compliance＞Tax Compliance
207-3 Stakeholder engagement and management of concerns related to tax Governance：Thorough Compliance
207-4 Country-by-country reporting ー

Environmental

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 301: Materials 2016 301-1 Materials used by weight or volume ー
301-2 Recycled input materials used ー
301-3 Reclaimed products and their packaging materials ー
GRI 302: Energy 2016 302-1 Energy consumption within the organization Environment：Environmental Management
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 ー
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 ー
302-5 Reductions in energy requirements of products and services ー
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource Environment：Responding to Water Risks and Opportunities
303-2 Management of water discharge-related impacts Environment：Responding to Water Risks and Opportunities
303-3 Water withdrawal Environment：Responding to Water Risks and Opportunities
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Water＞Water withdrawal by source
303-4 Water discharge Environment：Responding to Water Risks and Opportunities
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Water＞Water discharge by destination
303-5 Water consumption Environment：Responding to Water Risks and Opportunities
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Water＞Recycled and reused water＞Water consumption
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Environment：Responding to Climate Change＞Reduction of GHG Emissions＞Scope 1 and 2 GHG Emissions
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 1, 2 GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions Environment：Responding to Climate Change＞Reduction of GHG Emissions＞Scope 1 and 2 GHG Emissions
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 1, 2 GHG emissions
305-3 Other indirect (Scope 3) GHG emissions Environment：Responding to Climate Change＞Reduction of GHG Emissions＞Calculation of Scope 3 GHG Emissions
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact Related to Climate Change＞Scope 3 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 Environment：Responding to Climate Change＞Reduction of GHG Emissions
305-6 Emissions of ozone-depleting substances (ODS) There are no emissions from our business activities.
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environment：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 Environment：Environmental Management＞Environmental Risk Management＞Environmental Performance
306-2 Management of significant waste-related impacts Environment：Pollution Prevention
306-3 Waste generated Environment：Contribution to a Circulating Society＞Contribution to a Circulating Society＞Waste Reduction Targets
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Waste
306-4 Waste diverted from disposal Environment：Contribution to a Circulating Society＞Contribution to a Circulating Society＞Waste Reduction Targets
ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Waste
306-5 Waste directed to disposal ESG Data＞Environment＞The CITIZEN Group’s Environmental Impact related to Waste
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria Social：Promoting Sustainable Procurement＞Sustainable Procurement＞Selection and SAQ Surveys of New Suppliers
308-2 Negative environmental impacts in the supply chain and actions taken ー

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
ESG Data＞Social＞Basic data＞Mid-career recruitment
ESG Data＞Social＞Basic data＞Turnover for personal reasons by age
ESG Data＞Social＞Basic data＞Turnover for personal reasons by gender
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 Social：Human Capital Management＞Creating a Comfortable Work Environment＞Employee Benefits＞Employee Stock Ownership Program and Other Benefits
Social：Diversity, Equity & Inclusion＞Empowerment of Female Employees
401-3 Parental leave ESG Data＞Social＞Promoting Work-Life Balance＞Childcare leave taken
ESG Data＞Social＞Promoting Work-Life Balance＞Return to work after maternity leave
GRI 402: Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes ー
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Social：Health Management＞Ensuring Occupational Safety＞Health and Safety Management System
Social：Health Management＞Ensuring Occupational Safety＞Health and Safety Management System＞Monitoring and Management of Performance Related to Occupational Health and Safety
403-2 Hazard identification, risk assessment, and incident investigation Social：Health Management＞Ensuring Occupational Safety＞Occupational Health and Safety Risk Assessment and Promotion of Health and Safety Education
Governance：Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
403-3 Occupational health services Social：Health Management＞Basic Approach to Health Management＞Strategic Map
403-4 Worker participation, consultation, and communication on occupational health and safety Social：Health Management＞Ensuring Occupational Safety＞Health and Safety Management System
403-5 Worker training on occupational health and safety Social：Health Management＞Ensuring Occupational Safety
ESG Data＞Social＞Occupational Health and Safety＞Occupational health and safety education provided
403-6 Promotion of worker health Social：Health Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Social：Health Management＞Ensuring Occupational Safety
Governance：Thorough Compliance＞Compliance Hotline (Internal Whistleblowing System)
403-8 Workers covered by an occupational health and safety management system Social：Health Management＞Health and Safety Management System
403-9 Work-related injuries Social：Health Management＞Ensuring Occupational Safety
ESG Data＞Social＞Occupational Health and Safety
403-10 Work-related ill health ー
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
404-2 Programs for upgrading employee skills and transition assistance programs Social：Human Capital Management
404-3 Percentage of employees receiving regular performance and career development reviews ー
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Social：Diversity, Equity & Inclusion
ESG Data＞Social＞Basic data
405-2 Ratio of basic salary and remuneration of women to men Annual Securities Report（p.73）（in Japanese only）（PDF: 2.2MB）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 Social：Respect for Human Right＞Establishment of The CITIZEN Group Human Rights Policy
Social：Promoting Sustainable Procurement＞The CITIZEN Group Sustainable Procurement Guidelines
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor Social：Respect for Human Right＞Establishment of The CITIZEN Group Human Rights Policy
Social：Promoting Sustainable Procurement
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Social：Respect for Human Right＞Establishment of The CITIZEN Group Human Rights Policy
Social：Promoting Sustainable Procurement
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures ー
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 Relationship with Stakeholders
Environment：Initiatives for Biodiversity Conservation
Social Contribution Activities
413-2 Operations with significant actual and potential negative impacts on local communities ー
GRI 414: Supplier Social Assessment 2016 414-1 New suppliers that were screened using social criteria Social：Promoting Sustainable Procurement＞Sustainable Procurement＞Selection and SAQ Surveys of New Suppliers
414-2 Negative social impacts in the supply chain and actions taken ー
GRI 415: Public Policy 2016 415-1 Political contributions ESG Data＞Social＞Social Contribution Activity Expenses＞Political donations
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories Social：Enhancing Quality Compliance
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 & Sustainable 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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