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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, 2023, to March 31, 2024.
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
2-3 Reporting period, frequency and contact point Sustainability Report & Editorial Policy
2-4 Restatements of information There are no applicable cases.
2-5 External assurance Scope 3 Verification Report (PDF: 665KB)PDF will open in a new window.
2. Activities and workers
2-6 Activities, value chain and other business relationships Annual Securities Report (P6-8) (Japanese Only)(PDF: 1.34MB)PDF will open in a new window.
2-7 Employees Social : Basic data
2-8 Workers who are not employees Social : Basic data
3. Governance
2-9 Governance structure and composition Corporate Governance Structure
2-10 Nomination and selection of the highest governance body Corporate Governance Structure
2-11 Chair of the highest governance body Corporate Governance Structure
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Promotion Structure
2-13 Delegation of responsibility for managing impacts Sustainability Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Sustainability Promotion Structure
2-15 Conflicts of interest Corporate Governance Report (P1) (PDF: 764KB)PDF will open in a new window.
2-16 Communication of critical concerns Group Risk Management
2-17 Collective knowledge of the highest governance body Annual Securities Report (P37-41) (Japanese Only) (PDF: 1.34MB)PDF will open in a new window.
2-18 Evaluation of the performance of the highest governance body Corporate Governance Report (P3) (PDF: 764KB)PDF will open in a new window.
2-19 Remuneration policies Compensation of Directors and Audit & Supervisory Board Members
2-20 Process to determine remuneration Compensation of Directors and Audit & Supervisory Board Members
2-21 Annual total compensation ratio  
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message
2-23 Policy commitments Concept of Sustainable Management
2-24 Embedding policy commitments Concept of Sustainable Management
2-25 Processes to remediate negative impacts Materiality
2-26 Mechanisms for seeking advice and raising concerns  
2-27 Compliance with laws and regulations Through Compliance
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 (P12) (Japanese Only) (PDF: 1.34MB)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

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 (P2) (Japanese Only) (PDF: 1.34MB)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 (P92) (Japanese Only) (PDF: 1.34MB)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  
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  
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 Through 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 Tax Compliance
207-2 Tax governance, control, and risk management 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  
302-1 Energy consumption within the organization The CITIZEN Group’s Environmental Impact Related to Energy
302-2 Energy consumption outside of the organization  
302-3 Energy intensity The CITIZEN Group’s Environmental Impact Related to Energy
302-4 Reduction of energy consumption Environmental Protection Effect - Quantity Effect -
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
303-3 Water withdrawal The CITIZEN Group’s Environmental Impact related to Water
303-4 Water discharge The CITIZEN Group’s Environmental Impact related to Water
303-5 Water consumption The CITIZEN Group’s Environmental Impact related to Water
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  
304-2 Significant impacts of activities, products, and services on biodiversity  
304-3 Habitats protected or restored Initiatives for Biodiversity Conservation
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Initiatives for Biodiversity Conservation
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
305-2 Energy indirect (Scope 2) GHG emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
305-3 Other indirect (Scope 3) GHG emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
305-4 GHG emissions intensity The CITIZEN Group’s Environmental Impact Related to Climate Change
305-5 Reduction of GHG emissions Responding to Climate Change
305-6 Emissions of ozone-depleting substances (ODS)  
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts Pollution Prevention
306-2 Management of significant waste-related impacts Pollution Prevention
306-3 Waste generated The CITIZEN Group’s Environmental Impact related to Waste
306-4 Waste diverted from disposal The CITIZEN Group’s Environmental Impact related to Waste
306-5 Waste directed to disposal The CITIZEN Group’s Environmental Impact related to Waste
GRI 307: Environmental Compliance 2016 307-1 Non-compliance with environmental laws and regulations Environment-related accidents, violations, fines, etc.
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  

Social

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Social : Basic data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees  
401-3 arental leave Social : Promoting a Work-Life Balance
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 Ensure Occupational Safety
403-2 Hazard identification, risk assessment, and incident investigation Ensure Occupational Safety
403-3 Occupational health services Ensure Occupational Safety
403-4 Worker participation, consultation, and communication on occupational health and safety Ensure Occupational Safety
403-5 Worker training on occupational health and safety Ensure Occupational Safety
403-6 Promotion of worker health Health Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Ensure Occupational Safety
403-8 Workers covered by an occupational health and safety management system Ensure Occupational Safety
403-9 Work-related injuries Social : Occupational Health and Safety
403-10 Work-related ill health Social : Occupational Health and Safety
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Social : Human Resource Development
404-2 Programs for upgrading employee skills and transition assistance programs Human Resource Management
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 Social : Basic data, Promoting Diversity
405-2 Ratio of basic salary and remuneration of women to men  
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
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor 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 Promoting Sustainable Procurement
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 412: Human Rights Assessment 2016 412-1 Operations that have been subject to human rights reviews or impact assessments Respect for Human Right
412-2 Employee training on human rights policies or procedures Respect for Human Right
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Social Contribution Activities
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 Social : Social Contribution Activity Expenses
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories Sustainable Products
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 Concept of Sustainable Management
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.
GRI 419: Socioeconomic Compliance 2016 419-1 Non-compliance with laws and regulations in the social and economic area There are no applicable cases.
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