Guideline Comparison Table

Sustainability
Guideline Comparison Table

GRI

SASB Content Index

General Disclosures
Material topics
Economy
Environmental
Social

102 General Disclosures

GRI 102: General Disclosures 2016

GRI 1: Foundation 2021

Statement of use	Nisshin Oillio Group Co., Ltd. has reported in accordance with the GRI Standards for the period from April 1, 2023, to March 31, 2024
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	We will comply with the sector-specific standards as soon as they are released in the future.

GRI 2: General Disclosures 2021

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
2-1	Organizational details	○Present State (P3-4) ○Company Information (P85)	○Cover	○Corporate Data ○Group Network
2-2	Entities included in the organization’s sustainability reporting	○Company Information (P85)
2-3	Reporting period, frequency and contact point	○Reporting period (P2) ○The publication cycle is once a year. ○Contact (back cover)	○Editorial policy (P1) ○The latest report was published in September 2023.
2-4	Restatements of information		Not applicable
2-5	External assurance		【REASON FOR OMISSION】 Some of the environmental data has been subjected to third-party audits.
2-6	Activities, value chain and other business relationships	○Present State (P3-4) ○Progress of Medium-term Management Plan, Value Up+ (P25-28) ○Business Strategy (P35-38) ○Financial/Non-Financial Highlights (P83-84) ○Priority 5: Supply chain connected by trust (P57-60)	○Company Overview (P2)	○Corporate Data ○Group Network ○Business Profile ○Supply Chain Connected by Trust
2-7	Employees		○Employment Status (P13)	○Human resource development
2-8	Workers who are not employees
2-9	Governance structure and composition	○Management Structure (P65-66) ○Corporate Governance (P71) ○Outline of Corporate Governance (P71) ○Skills matrix of Directors and Audit & Supervisory Board Members (P72)	○Governance Structure (P28-30)	○Management Team
2-10	Nomination and selection of the highest governance body	○Nomination and Election of Directors and Audit & Supervisory Board Members (P77)		○Corporate Governance：Corporate Governance and Internal Control System
2-11	Chair of the highest governance body	○Outline of Corporate Governance (P71)
2-12	Role of the highest governance body in overseeing the management of impacts	○Process for identifying priorities (P45-46) ○Initiatives to improve effectiveness of the Board of Directors (P73) ○Risk Management (P79)		○Corporate Governance and Internal Control System ○Risk Management (In Japanese) ○Survey Report on Evaluation of the Effectiveness of the Board of Directors
2-13	Delegation of responsibility for managing impacts	○Governance system toward the achievement of the Group’s CSV goals (P44) ○Corporate Governance System (P71)		○Sustainability Policies and Management System ○Environmental Management System ○Quality Policy/Quality Assurance System (In Japanese)
2-14	Role of the highest governance body in sustainability reporting	○Process for identifying priorities (P43-44) ○Governance system toward the achievement of the Group’s CSV goals (P44) ○Outline of Corporate Governance (P71) ○Initiatives to improve effectiveness of the Board of Directors (P73)		○Survey Report on Evaluation of the Effectiveness of the Board of Directors
2-15	Conflicts of interest	○Initiatives Regarding Cross-Shareholdings (P77)		○Corporate Governance Report [Principle 1.7: Related party transactions]
2-16	Communication of critical concerns	○Corporate Governance System (P71) ○Risk Management System (P79)		○Corporate Governance ○Risk Management
2-17	Collective knowledge of the highest governance body	○Initiatives to improve effectiveness of the Board of Directors (P73)		○Survey Report on Evaluation of the Effectiveness of the Board of Directors
2-18	Evaluation of the performance of the highest governance body	○Details of the Evaluation of the Effectiveness of the Board of Directors for Fiscal 2023/Evaluation Results/Initiatives to Further Improve Effectiveness (P74)		○Corporate Governance Report [Supplementary Principle 4.11.3: Analysis and evaluation of the effectiveness of the Board of Directors] ○Survey Report on Evaluation of the Effectiveness of the Board of Directors
2-19	Remuneration policies	○Compensation Plans for Directors and Audit & Supervisory Board Members (P75-76)		○Corporate Governance Report [Directors:Supplementary Explanation]
2-20	Process to determine remuneration	○Compensation Plans for Directors and Audit & Supervisory Board Members (P75-76)		○Corporate Governance Report [Disclosure of Policy on Determining Remuneration Amounts and the Calculation Methods Thereof]
2-21	Annual total compensation ratio	○Compensation Plans for Directors and Audit & Supervisory Board Members (P75-76)	○Compensation for Directors and Audit & Supervisory Board Members (P30)
2-22	Statement on sustainable development strategy	○Message from the President (P5-10)		○Message from Management
2-23	Policy commitments	○Response to recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and the Taskforce on Nature-Related Financial Disclosures (TNFD)(P50-52) ○Initiatives to respect human rights (P59) ○Compliance (P80)		○Vision 2030 ○Environmental Philosophy and Policy ○Response to the TCFD Recommendations ○The Nisshin OilliO Group Human Rights Policy ○Basic Procurement Policy ○Quality Policy (In Japanese) ○Risk Management Policy (In Japanese)
2-24	Embedding policy commitments	○CSV Goals in Our Priorities (Materialities) (P21-22) ○Vision 2030 and Medium-Term Management Plan, Value Up+ (P23-24) ○Progress of Medium-term Management Plan, Value Up+ (P25-28) ○Governance system toward the achievement of the Group’s CSV goals (P44) ○Priority 1: Good health for all (P45-46) ○Priority 2: Quality of life (P47-48) ○Priority 3: Global Environment (P49-54) ○Priority 4: Contribution to the food value chain (P55-56) ○Priority 5: Supply chain connected by trust (P57-60) ○Priority 6: Human resource management (P61-64) ○Outline of Corporate Governance (P71) ○Risk Management (P79) ○Compliance (P80)		○Sustainability in The Nisshin OilliO Group ○Good health for all ○Quality of life ○Global Environment ○Contribution to the food value chain ○Supply chain connected by trust ○Human resource management ○For Safety and Security (In Japanese) ○Sustainability Initiatives at Production Sites (In Japanese) ○Social Contribution Activities (In Japanese) ○Research & Development (In Japanese) ○Risk Management (In Japanese)
2-25	Processes to remediate negative impacts	○Group Corporate Ethics System (P80)	○Human rights grievance hotline and remedial measures (P25) ○Whistleblowing system (P31)	○The Nisshin OilliO Group Human Rights Policy ○Grievance Procedure ○Compliance：Group Corporate Ethics System (In Japanese)
2-26	Mechanisms for seeking advice and raising concerns	○Group Corporate Ethics System (P80)	○Contact hotline for handling grievances related to human rights and relief measures (P23) ○Whistleblowing system (P30)	○Compliance：Group Corporate Ethics System (In Japanese)
2-27	Compliance with laws and regulations		○Number of fines for major environment-related matters (P4) ○Number of serious violations of laws and regulations (P31)
2-28	Membership associations			○Social Contribution Activities (In Japanese)
2-29	Approach to stakeholder engagement	○Priority 1: Good health for all (P45-46) ○Priority 2: Quality of life (P47-48) ○Priority 5: Supply chain connected by trust (P57-60) ○Priority 6: Human resource management (P61-64)		○Good health for all ○Quality of life ○Contribution to the food value chain ○Supply chain connected by trust ○Human resource management ○Social Contribution Activities (In Japanese) ○Customer Support (In Japanese)
2-30	Collective bargaining agreements		○Labor union (P22)	○Good health for all ○Quality of life ○Contribution to the food value chain ○Supply chain connected by trust ○Human resource management ○Social Contribution Activities (In Japanese) ○Customer Support (In Japanese)

GRI 3: Material Topics 2021

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
3-1	Process to determine material topics	○Editorial policy (P2) ○Identifying Our Priorities (Materiality) to Achieve Our Goals and Governance (P43-44) ○Governance system toward the achievement of the Group’s CSV goals (P44)	○Editorial policy (P1)
3-2	List of material topics	○Identifying Our Priorities (Materiality) to Achieve Our Goals and Governance (P43-44)		○Our Priorities create shared values (CSV):Our drivers to growth.

GRI3 Material topics

Material topics

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
3-1	Process to determine material topics	○Process for identifying priorities (P43-44)		○Process for identifying our priorities
3-2	List of material topics	○CSV Goals in Our Priorities (Materialities) (P21-22)		○Our Priorities create shared values (CSV):Our drivers to growth
3-3	Management of material topics	○Priority 1: Good health for all (P45-46)		○Good health for all
		○Priority 2: Quality of life (P47-48)		○Quality of life
		○Priority 3: Global Environment (P49-54)	○Environmental Management (P3)	○Global Environment
		○Priority 4: Contribution to the food value chain (P55-56)	○Food Safety and Quality Control (P26)	○Contribution to the food value chain
		○Priority 5: Supply chain connected by trust (P57-60)		○Supply chain connected by trust
		○Priority 6: Human resource management (P61-64)	○Active Participation by Diverse Human Resources (P16) ○Human Resources Development (P19)	○Human resource management

200 Economy

GRI 201: Economic Performance 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
201-1	Direct economic value generated and distributed	○Present State (P3-4) ○Financial/Non-Financial Highlights (P83-84) ○Stock Information (P86)	○Corporate Profile (P2)	○Consolidated Financial Results
201-2	Financial implications and other risks and opportunities due to climate change	○ Response to TCFD recommendations (P50)		○Response to the TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans
201-4	Financial assistance received from government		【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters)

GRI 202: Market Presence 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
202-1	Ratios of standard entry level wage by gender compared to local minimum wage		【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters)
202-2	Proportion of senior management hired from the local community		○Ratio of senior managers recruited from local communities (P17)

GRI 203: Indirect Economic Impacts 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
203-1	Infrastructure investments and services supported		【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)
203-2	Significant indirect economic impacts		【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)

GRI 204: Procurement Practices 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
204-1	Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
205-1	Operations assessed for risks related to corruption	○Compliance (P80)
205-2	Communication and training about anti-corruption policies and procedures	○Compliance (P80)	○Compliance Challenge participation rate (P31)	○The Nisshin OilliO Group Code of Conduct
205-3	Confirmed incidents of corruption and actions taken

GRI 206: Anti-competitive Behavior 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

GRI 207: Tax 2019

DISCLOSURE		SUSTAINABILITY Data Book 2024
207-1	Approach to tax	【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)
207-2	Tax governance, control, and risk management	【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)
207-3	Stakeholder engagement and management of concerns related to tax	【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)
207-4	Country-by-country reporting	【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)

300 Environment

GRI 301: Materials 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
301-1	Materials used by weight or volume		○Raw materials used (P10)
301-2	Recycled input materials used	○Priority 3: Global environment "CSV goals" (P49) ○Promoting environmentally friendly development (P54)		○Efforts to reduce and recycle plastics
301-3	Reclaimed products and their packaging materials	○Theme 2　Establishment of resource recycling (P54) 【REASON FOR OMISSION】 Not calculated yet

GRI 302: Energy 2016

DISCLOSURE		SUSTAINABILITY Data Book 2024
302-1	Energy consumption within the organization	○Energy management (P7)
302-2	Energy consumption outside of the organization	○Supply chain GHG emissions (P6)
302-3	Energy intensity	○Energy consumption per unit of production (P7)
302-4	Reduction of energy consumption	○Total energy consumption (P7) ○By energy type (P7)
302-5	Reductions in energy requirements of products and services	Not applicable

GRI 303: Water and Effluents 2018

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
303-1	Interactions with water as a shared resource	○Theme 3 Conservation of plant resources/nature (P50)	○Initiatives to reduce water-related risks (P8)	○The Nisshin OilliO Group Water Policy
303-2	Management of water discharge-related impacts	○Theme 3 Conservation of plant resources/nature (P50)	○Initiatives to reduce water-related risks (P8)
303-3	Water withdrawal	○Theme 3 Conservation of plant resources/nature (P50)	○Statistics on water consumption (P9)
303-4	Water discharge		○Statistics on water consumption (P9)
303-5	Water consumption		○Water management (P8)

GRI 304: Biodiversity 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	○Priority 5: Supply chain connected by trust (P57-60)	○Raw material procurement (P11-12)	○Disclosures based on the TNFD Recommendations
304-2	Significant impacts of activities, products and services on biodiversity	○Theme 3 Conservation of plant resources/nature (P54)		○Disclosures based on the TNFD Recommendations
304-3	Habitats protected or restored	○Theme 3 Conservation of plant resources/nature (P54)		○Disclosures based on the TNFD Recommendations
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 305: Emissions 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024
305-1	Direct (Scope 1) GHG emissions		○GHG emissions/Supply chain GHG emissions (P5-6)
305-2	Energy indirect (Scope 2) GHG emissions		○GHG emissions/Supply chain GHG emissions (P5-6)
305-3	Other indirect (Scope 3) GHG emissions		○GHG emissions/Supply chain GHG emissions (P5-6)
305-4	GHG emissions intensity		○GHG emission intensity per unit of production volumes (P5)
305-5	Reduction of GHG emissions	○ Preventing global warming (P53)	○GHG emissions/Supply chain GHG emissions (P5-6) ○Status of initiatives to reduce CO₂ emissions in logistics (P7)
305-6	Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions		○Emissions of NOx and other substances (P8)

GRI 306: Waste 2020

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
306-1	Waste generation and significant waste-related impacts	○Priority 3: Global environment "CSV goals" (P49) ○Promoting environmentally friendly development (P54)	○Waste reduction and prevention of pollution (P10)	○Environmental Targets for 2030
306-2	Management of significant waste-related impacts	○Priority 3: Global environment "CSV goals" (P49) ○Establishing resource recycling (P54) ○Promoting environmentally friendly development (P54)	○Waste reduction and prevention of pollution (P10) ○Containers and packaging lifecycle management (P10)	○Environmental Targets for 2030
306-3	Waste generated		○Waste generated (P10)
306-4	Waste diverted from disposal		○Waste generated (P10)
306-5	Waste directed to disposal		○Waste generated (P10)

GRI 308: Supplier Environmental Assessment 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
308-1	New suppliers that were screened using environmental criteria	○Efforts to build a sustainable supply chain (P59)	○Sustainable procurement of raw materials (P12)	○Palm Oil Action Plan
308-2	Negative environmental impacts in the supply chain and actions taken	○Priority 5: Supply chain connected by trust (P57-60)		○Efforts for sustainable procurement (action plans)

400 Social

GRI 401: Employment 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024
401-1	New employee hires and employee turnover		○Recruitment and turnover (P14)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees		○Systems to deal with diversifying lifestyles (P17)
401-3	Parental leave	○Ratio of employees taking childcare leave (P59-60)	○Childcare / nursing care system utilization results (P17)

GRI 402: Labor/Management Relations 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
402-1	Minimum notice periods regarding operational changes		【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters)

GRI 403: Occupational Health and Safety 2018

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
403-1	Occupational health and safety management system		○Occupational Health and Safety (P20)
403-2	Hazard identification, risk assessment, and incident investigation		○Implementation of risk management in safety and disaster risk reduction(P20)
403-3	Occupational health services		○Implementation of risk management in safety and disaster risk reduction(P20) ○Identified risks and initiatives to mitigate risk (P21)
403-4	Worker participation, consultation, and communication on occupational health and safety		○Implementation of risk management in safety and disaster risk reduction(P20)
403-5	Worker training on occupational health and safety		○Number of people taking part in mandatory safety training (P21)
403-6	Promotion of worker health	○Promotion of health management (P64)	○Health checkup participation rate (P22) ○Stress check participation rate (P22) ○Number of participants of walking event (P23)	○Efforts for health management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		○Number of people participating in disaster readiness training (cumulative total) (P21) ○Number of people taking part in mandatory safety training (P21) ○Number of consecutive days without an accident (P22)
403-8	Workers covered by an occupational health and safety management system		○Full-time employees (P13)
403-9	Work-related injuries		○Number of worker’s compensation cases (P21)
403-10	Work-related ill health		【REASON FOR OMISSION】 Not calculated yet

GRI 404: Training and Education 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
404-1	Average hours of training per year per employee		【REASON FOR OMISSION】 Not calculated yet
404-2	Programs for upgrading employee skills and transition assistance programs	○Priority 6: Human resource management (P61-64)	○Status of participation in employee skills improvement programs (P20)	○Human resource development
404-3	Percentage of employees receiving regular performance and career development reviews			○Human resource development

GRI 405: Diversity and Equal Opportunity 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
405-1	Diversity of governance bodies and employees	○ Material issue 3: Active participation by diverse human resources(P64) ○Independence and Diversity of Board of Directors and Audit & Supervisory Board (P65-66)	○Promoting the active participation of women (P14) ○Nationality (P15) ○People with disabilities (P15)	○Active engagement of diverse human resources within a culture that embraces challenges
405-2	Ratio of basic salary and remuneration of women to men

GRI 406: Non-discrimination 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
406-1	Incidents of discrimination and corrective actions taken	○Human rights efforts (P59)	○Contact hotline for handling grievances related to human rights and relief measures (P23)	○The Nisshin OilliO Group Human Rights Policy ○Grievance Procedure ○Intercontinental Specialty Fats Sdn,Bhd. ○Compliance：Group Corporate Ethics System (In Japanese)

GRI 407: Freedom of Association and Collective Bargaining 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk			○Palm Oil Sourcing Policy

GRI 408: Child Labor 2016

GRI 409: Forced or Compulsory Labor 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
408-1	Operations and suppliers at significant risk for incidents of child labor	○Priority 5: Supply chain connected by trust (P57-60)		○Efforts for sustainable procurement (action plans) ○Palm Oil Procurement Policy ○Cacao Procurement Policy

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	○Priority 5: Supply chain connected by trust (P57-60)		○Efforts for sustainable procurement (action plans) ○Palm Oil Procurement Policy

GRI 410: Security Practices 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
410-1	Security personnel trained in human rights policies or procedures

GRI 411: Rights of Indigenous Peoples 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
411-1	Incidents of violations involving rights of indigenous peoples

GRI 413: Local Communities 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
413-1	Operations with local community engagement, impact assessments, and development programs	○Priority 5: Supply chain connected by trust (P58)
413-2	Operations with significant actual and potential negative impacts on local communities

GRI 414: Supplier Social Assessment 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
414-1	New suppliers that were screened using social criteria	○1. Establish a traceable, transparent supply chain (P60)		○Palm Oil Action Plan
414-2	Negative social impacts in the supply chain and actions taken	○Priority 5: Supply chain connected by trust (P57-60)	○Sustainable procurement of raw materials (P11)	○Efforts for sustainable procurement (action plans) ○Grievance Procedure ○Griviance Log

GRI 415: Public Policy 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
415-1	Political contributions		【REASON FOR OMISSION】 Not applicable (This topic is irrelevant to the impact of material matters.)

GRI 416: Customer Health and Safety 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
416-1	Assessment of the health and safety impacts of product and service categories	○Reconstructing IT systems of quality standards (P56)	○Status of certification (P24) ○Quality audit status (P24) ○Consultations from customers (P25) ○Marketing (P25)	○Quality Management System and Food Safety Management System (In Japanese)
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services		○Number of citations for food quality violations by government agencies or other external bodies (P24)

GRI 417: Marketing and Labeling 2016

DISCLOSURE		SUSTAINABILITY Data Book 2024	WEB
417-1	Requirements for product and service information and labeling		○For Safety & Quality (In Japanese) ○Quality Policy/Quality Assurance System (In Japanese) ○For Safety & Security (In Japanese) ○Customer Support (In Japanese)
417-2	Incidents of non-compliance concerning product and service information and labeling	○Not applicable (Marketing (P25))
417-3	Incidents of non-compliance concerning marketing communications	○Not applicable (Marketing (P25))

GRI 418: Customer Privacy 2016

DISCLOSURE		Integrated Report 2024	SUSTAINABILITY Data Book 2024	WEB
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	○Not applicable