GRI Standards Comparison Table | JOYL

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Common Standards (GRI 2 and 3)

GRI Standards	Disclosures		Location
GRI 2: General Disclosure 2021
	1. Organisation and reporting practices
	2-1	Organization details	Company Profile Business area
	2-2	Entities covered by the organization's sustainability reporting	J-オイルミルズグループ統合報告書有価証券報告書サステナビリティ
	2-3	Reporting period, reporting frequency, contact details	編集方針統合報告書有価証券報告書
	2-4	Correction and revision of information	none
	2-5	External Assurance	Third-party assurance
	2. Business activities and workers
	2-6	Activities, value chains and other business relationships	Company Profile Business area Supply Chain Management Dialogue with stakeholders Securities Report
	2-7	employee	ESG Data Securities Report
	2-8	Non-employee workers	none
	3. Governance
	2-9	Governance structure and composition	ガバナンス体制役員紹介役員体制コーポレートガバナンスの方針・基本的な考え方有価証券報告書統合報告書
	2-10	Nomination and selection of the highest governance body	Corporate Governance Policy and Basic Philosophy Executive Structure Securities Report
	2-11	Chair of the highest governance body	コーポレートガバナンスの方針・基本的な考え方統合報告書有価証券報告書
	2-12	The highest governance body's role in overseeing impact management	Sustainability Promotion Structure Corporate Governance Policy and Basic Philosophy Securities Report Corporate Governance
	2-13	Delegating responsibility for managing impacts	サステナビリティ推進体制統合報告書有価証券報告書コーポレートガバナンスの方針・基本的な考え方
	2-14	The role of the highest governance body in sustainability reporting	サステナビリティ推進体制統合報告書
	2-15	conflict of interest	Corporate Governance Policy and Basic Philosophy Securities Report
	2-16	Communicating serious concerns	リスクマネジメント有価証券報告書統合報告書
	2-17	Collective knowledge of the highest governance body	Corporate Governance Policy
	2-18	Highest governance body performance evaluation	Corporate Governance Policy
	2-19	Remuneration Policy	役員報酬有価証券報告書統合報告書コーポレートガバナンスの方針・基本的な考え方
	2-20	Remuneration determination process	有価証券報告書統合報告書コーポレートガバナンスの方針・基本的な考え方
	2-21	Ratio of total annual compensation	none
	4. Strategy, Policies and Practices
	2-22	Strategy Statement for Sustainable Development	主な外部評価主なイニシアティブ統合報告書
	2-23	Policy Statement	Main external recognition Major Initiatives Risk Management Human Rights Policy Corporate philosophy system Sustainability Promotion Structure code of conduct
	2-24	Policy Statement Implementation	サステナビリティ推進体制統合報告書企業理念体系ガバナンス体制行動規範
	2-25	Negative impact remediation process	compliance Helpline Internal reporting system inquiry
	2-26	Mechanisms for seeking advice and raising concerns	compliance Corporate Governance Policy and Basic Philosophy
	2-27	Regulatory Compliance	ESG Data
	2-28	Membership Qualifications	Major Initiatives
	5. Stakeholder Engagement
	2-29	Approach to stakeholder engagement	code of conduct
	2-30	Labor Agreement	ESG Social Data Respect for human rights

GRI Standards	Disclosures		Location
GRI 3: Material Topics 2021	3-1	Process for determining material items	Materiality Identification Process
	3-2	List of material items	Materiality
	3-3	Management of material items	Integrated Report

Standards by Item (Economy)

GRI Standards	Disclosures		Location
GRI201: Economic Performance 2016	201-1	Direct economic value created and distributed	Securities Report Business Performance and Financial Highlights Dialogue with stakeholders ESG Data
	201-2	Financial impacts and other risks and opportunities of climate change	Securities Report Response to TCFD Recommendations
	201-3	Contributions to defined benefit pension plans and other retirement plans	Securities Report
	201-4	Financial support received from the government
GRI202: Local Economic Presence 2016	202-1	Ratio of standard entry-level salary to local minimum wage (by gender)
GRI202: Local Economic Presence 2016	202-2	Percentage of senior management hired from the local community
GRI203: Indirect Economic Impacts 2016	203-1	Infrastructure investment and support services	Dialogue with stakeholders
GRI203: Indirect Economic Impacts 2016	203-2	Significant indirect economic impacts
GRI204: Procurement Practices 2016	204-1	Percentage of spending on local suppliers
GRI205: Anti-corruption 2016	205-1	Businesses undergoing corruption risk assessment	Risk Management compliance
	205-2	Communication and training on anti-corruption policies and procedures	Risk Management compliance
	205-3	Confirmed cases of corruption and actions taken	ESG Data
GRI206: Anti-competitive Behavior 2016	206-1	Legal actions taken for anti-competitive, anti-trust and monopoly practices	ESG Data
GRI207: Taxes 2019
	207-1	Approach to Taxation
	207-2	Tax Governance, Administration and Risk Management
	207-3	Tax-related stakeholder engagement and addressing concerns
	207-4	Country Reporting

Itemized Standards (Environment)

GRI Standards	Disclosures		Location
GRI301: Raw Materials 2016	301-1	Weight or volume of raw materials used	Integrated Report
	301-2	Recycled materials used	ESG Data resource circulation Containers/packaging
	301-3	Recycled products and packaging	ESG Data resource circulation Containers/packaging
GRI302: Energy 2016	302-1	Energy consumption within an organization	ESG Data
	302-2	Energy consumption outside the organization
	302-3	Energy consumption rate
	302-4	Reduce energy consumption	ESG Data
	302-5	Reducing the energy requirements of products and services
GRI303: Water and Wastewater 2018	303-1	Interacting with water as a shared resource	Resource Circulation
	303-2	Managing wastewater-related impacts	Resource Circulation
	303-3	water intake	ESG Data

	303-4	drainage	ESG Data
	303-5	Water consumption	ESG Data resource circulation
GRI304: Biodiversity 2016	304-1	Operational sites owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value that are not protected areas	Biodiversity
	304-2	Significant impacts of activities, products and services on biodiversity	Biodiversity
	304-3	Habitat protection and restoration	Biodiversity
	304-4	Species on the IUCN Red List and national conservation lists that inhabit areas affected by the project
GRI305: Air Emissions 2016	305-1	Direct Greenhouse Gas (GHG) Emissions (Scope 1)	ESG Data Third-party assurance
	305-2	Indirect Greenhouse Gas (GHG) Emissions (Scope 2)	ESG Data Third-party assurance
	305-3	Other indirect greenhouse gas (GHG) emissions (Scope 3)	ESG Data Third-party assurance
	305-4	Greenhouse gas (GHG) emissions intensity	ESG Data
	305-5	Reducing Greenhouse Gas (GHG) Emissions	ESG Data Greenhouse gas (GHG) reduction
	305-6	Emissions of ozone-depleting substances (ODS)	Greenhouse gas (GHG) reduction
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data Climate change mitigation and adaptation
GRI306: Waste 2020	306-1	Waste generation and significant waste-related impacts	Resource Circulation
	306-2	Managing significant waste-related impacts	Resource Circulation
	306-3	Generated waste	ESG Data
	306-4	Undisposed waste	ESG Data
	306-5	Disposed waste	ESG Data
GRI307: Environmental Compliance 2016	307-1	Violation of environmental laws and regulations	N/A ESG Data
GRI308: Environmental Assessment of Suppliers 2016	308-1	New suppliers selected based on environmental standards	Supply Chain Management
GRI308: Environmental Assessment of Suppliers 2016	308-2	Negative environmental impacts in the supply chain and measures taken	Supply Chain Management

Standards by topic (society)

GRI Standards	Disclosures		Location
GRI401: Employment 2016	401-1	Employee hiring and turnover	ESG Data
	401-2	Allowances paid to full-time employees but not to non-regular employees
	401-3	Parental leave	ESG Data
GRI402: Labor-Management Relations 2016	402-1	Occupational Safety and Health Management System	It is stipulated in the labor-management agreement, but it is confidential information and will not be disclosed.
GRI403: Occupational Safety and Health 2018	403-1	Occupational Safety and Health Management System	Occupational Safety and Health
	403-2	Hazard identification, risk assessment and accident investigation	Integrated Report
	403-3	Occupational Health Services
	403-4	Worker participation, consultation and communication in occupational safety and health	Occupational Safety and Health Policy
	403-5	Worker training on occupational safety and health	Occupational Safety and Health
	403-6	Improving worker health	Health and Productivity Management
	403-7	Prevention and mitigation of occupational safety and health impacts directly linked to business relationships	Occupational Safety and Health
	403-8	Workers covered by the occupational safety and health management system	Occupational Safety and Health
	403-9	Work-related injuries	ESG Data
	403-10	Work-related illness and ill health	ESG Data
GRI404: Training and Education 2016	404-1	Average training hours per employee per year	ESG Data
	404-2	Employee Skills Upgrading and Transition Assistance Programs	Human Resources Strategy Human Resource Development
	404-3	Percentage of employees who receive regular reviews of their performance and career development	Human Resources Strategy Human Resource Development
GRI405: Diversity and Equal Opportunities 2016	405-1	Diversity of governance bodies and employees	DE&I ESG Data Risk Management
GRI405: Diversity and Equal Opportunities 2016	405-2	Male-female ratio of base salary and total compensation	ESG Data
GRI406: Non-Discrimination 2016	406-1	Cases of discrimination and remedies taken
GRI407: Freedom of Association and Collective Bargaining 2016	407-1	Operations and suppliers where the right to freedom of association and collective bargaining may be at risk	Respect for human rights Supply Chain Management
GRI408: Child Labor 2016	408-1	Operations and suppliers identified as having significant risk for incidents of child labor	Respect for human rights Human Rights Policy Supply Chain Management
GRI409: Forced Labor 2016	409-1	Operations and suppliers identified as having significant risk for incidents of forced labor	Respect for human rights Human Rights Policy Supply Chain Management
GRI410: Security Practices 2016	410-1	Security personnel trained on human rights policies and procedures
GRI411: Rights of Indigenous Peoples 2016	411-1	Cases of violations of indigenous peoples' rights
GRI412: Human Rights Assessment 2016	412-1	Business locations that have been subject to human rights reviews and impact assessments	Respect for human rights
	412-2	Employee training on human rights policies and procedures	Integrated Report
	412-3	Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening
GRI413: Local Communities 2016	413-1	Sites that have implemented local community engagement, impact assessments and development programs	Dialogue with stakeholders
GRI413: Local Communities 2016	413-2	Business establishments that have a significant negative impact (actual or potential) on local communities
GRI414: Supplier Social Assessment 2016	414-1	New suppliers selected based on social criteria	Sustainable Procurement Policy and Procurement Standards Palm Oil Sourcing Policy Soy Sourcing Policy
GRI414: Supplier Social Assessment 2016	414-2	Negative social impacts in the supply chain and measures taken	Supply Chain Management ESG Data
GRI415: Public Policy 2016	415-1	Political donations
GRI416: Customer Health and Safety 2016	416-1	Assessment of health and safety impacts for product and service categories	Food safety and security Pursuit of safety and security
GRI416: Customer Health and Safety 2016	416-2	Cases of non-compliance regarding the health and safety impact of products and services	N/A
GRI417: Marketing and Labelling 2016	417-1	Product and Service Information and Labeling Requirements	Food safety and security Pursuit of safety and security Customer Service Center
	417-2	Product and Service Information and Labeling Violation Cases	Food safety and security Pursuit of safety and security
	417-3	Marketing communication violation cases	N/A
GRI418: Customer Privacy 2016	418-1	Substantiated complaints regarding breaches of customer privacy and losses of customer data	N/A
GRI419: Socio-Economic Compliance 2016	419-1	Violation of socio-economic laws and regulations	N/A ESG Data

Related information

Integrated Report GRI Standards Comparison Table ESG Data Third-Party Assurance