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 2025	Sustainability Data Book 2025	WEB
2-1	Organizational details	○Current State of the Group (P4) ○Company Information (P80)	○Cover	○Corporate Data ○Group Network
2-2	Entities included in the organization’s sustainability reporting	○Company Information (P80)
2-3	Reporting period, frequency and contact point	○Reporting period (P3) Publishing cycle is once per year Inquiries (back cover)	○Editorial policy (P1) The latest report was published in September 2024.
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	○Current State of the Group (P3) ○Strategies to Enhance Corporate Value (P27-31) ○Business Strategies (P36-46) ○Performance and Corporate Information (P74-80)	○Company Overview (P2)	○Corporate Data ○Group Network ○Business Profile ○Supply Chain Connected by Trust
2-7	Employees		○Employment Status (P15)	○Human resource management
2-8	Workers who are not employees
2-9	Governance structure and composition	○Management Structure (P59) ○Highlights (P60) ○Corporate Governance Structure (P66) ○Skills Matrix for Directors and Audit & Supervisory Board Members (P67)	○Governance Structure (P31-34)	○Management Team
2-10	Nomination and selection of the highest governance body	○Highlights (P60)	○Promotion system (P27)	○Corporate Governance: Corporate Governance and Internal Control System
2-11	Chair of the highest governance body	○Corporate Governance Structure (P66)	○Promotion system (P27)
2-12	Role of the highest governance body in overseeing the management of impacts	○Corporate Governance Structure (P66) ○Evaluation of the Effectiveness of the Board of Directors (P68) ○Risk Management and Information Security (P72)	○Promotion system (P27)	○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	○Corporate Governance Structure (P66) ○Evaluation of the Effectiveness of the Board of Directors (P68) ○Risk Management and Information Security (P72)	○Promotion system (P27)	○Sustainability ○Environmental Management System ○Quality Policy/Quality Assurance System (In Japanese)
2-14	Role of the highest governance body in sustainability reporting	○Corporate Governance Structure (P66) ○Evaluation of the Effectiveness of the Board of Directors (P68) ○Risk Management and Information Security (P72)	○Promotion system (P27)	○Survey Report on Evaluation of the Effectiveness of the Board of Directors
2-15	Conflicts of interest	○Highlights (P60)		○Corporate Governance Report [Principle 1.7: Related party transactions]
2-16	Communication of critical concerns	○Corporate governance structure chart (P66) ○Risk Management and Information Security (P72) ○Compliance (P73)		○Corporate Governance ○Risk Management
2-17	Collective knowledge of the highest governance body	○Dialogue with Outside Directors (P61-64) ○Evaluation of the Effectiveness of the Board of Directors (P68)	○Promotion system (P27)	○Survey Report on Evaluation of the Effectiveness of the Board of Directors
2-18	Evaluation of the performance of the highest governance body	○Evaluation of the Effectiveness of the Board of Directors (P68)		○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	○Officer Compensation System (P69-70)		○Corporate Governance Report [Directors:Supplementary Explanation]
2-20	Process to determine remuneration	○Officer Compensation System (P69-70)		○Corporate Governance Report [Disclosure of Policy on Determining Remuneration Amounts and the Calculation Methods Thereof]
2-21	Annual total compensation ratio	○Officer Compensation System (P69-70)	○Compensation for Directors and Audit & Supervisory Board Members (P33-34)
2-22	Statement on sustainable development strategy	○Message from the President (P6-11)		○Message from Management
2-23	Policy commitments	○Moving toward integrated disclosure based on TCFD and TNFD recommendations (P55) ○Supply Chain/Sustainability (54-57) ○Compliance (P73)	○The Group’s approach to human rights efforts (P26)	○Vision 2030 ○Environmental Philosophy and Policy ○Response to the TCFD Recommendations ○Response to TNFD recommendation ○Biodiversity Policy ○Water Policy ○The Nisshin OilliO Group Human Rights Policy ○Basic Procurement Policy ○Quality Policy (In Japanese) ○Risk Management Policy (In Japanese)
2-24	Embedding policy commitments	○Overview of Vision 2030 (P19) ○Revising CSV Goals to Achieve Vision 2030 (P20) ○Priority 1: Good Health for All (P21) ○Priority 2: Quality of Life (P22) ○Priority 3: Contribution to the Food Value Chain (P23) ○Priority 4: Supply Chain Connected by Trust (P24) ○Priority 5: Global Environment (P25) ○Priority 6: Human Resource Management (P26) ○Corporate governance structure chart (P66) ○Risk Management and Information Security (P72) ○Compliance (P73)	○Human rights (P26-28)	○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 (P73)	○Human rights grievance hotline and remedial measures (P28) ○Whistleblowing system (P34)	○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 (P73)	○Human rights grievance hotline and remedial measures (P28) ○Whistleblowing system (P34)	○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 citations for food quality violations by government agencies or other external bodies (P29) ○Marketing (P30) ○Number of serious violations of laws and regulations (P34)
2-28	Membership associations			○Social Contribution Activities (In Japanese)
2-29	Approach to stakeholder engagement	○Priority 1: Good Health for All (P21) ○Priority 2: Quality of Life (P22) ○Priority 4: Supply Chain Connected by Trust (P24) ○Priority 6: Human Resource Management (P26)		○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 (P25)	○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)

GRI3 Material topics

Material topics

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
3-1	Process to determine material topics	○Overview of Vision 2030 (P19) ○Revising CSV Goals to Achieve Vision 2030 (P20)		○Process for identifying our priorities
3-2	List of material topics	○Revising CSV Goals to Achieve Vision 2030 (P20) ○Performance on CSV Goals for FY2024 (P78-79)		○Priorities for achieving sustainability
3-3	Management of material topics	○Priority 1: Good Health for All (P21)		○Good health for all
		○Priority 2: Quality of Life (P22)		○Quality of life
		○Priority 5: Global Environment (P25) ○Supply Chain/Sustainability (54-57)	○Environmental Management (P3) ○Plant resources/nature conservation (P12-14)	○Global Environment
		○Priority 3: Contribution to the Food Value Chain (P23)	○Food Safety and Quality Control (P29)	○Contribution to the food value chain
		○Priority 4: Supply Chain Connected by Trust (P24) ○Supply Chain/Sustainability (54-57)	○Raw material procurement (P12-13) Human Rights (P26-28)	○Supply chain connected by trust
		○Priority 6: Human Resource Management (P26) ○Human resource management (P48-49)	○Active Participation by Diverse Human Resources (P18-21) ○Human Resources Development (P21-22)	○Human resource management

200 Economy

GRI 201: Economic Performance 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
201-1	Direct economic value generated and distributed	○Current State of the Group (P4) ○Management Discussion and Analysis (MD&A) of Financial Position and Results of Operations (P75-76) ○11-Year Financial Highlights (P77) ○Changes in Share Price (P80)	○Corporate Profile (P2)	○Consolidated Financial Results
201-2	Financial implications and other risks and opportunities due to climate change	○Moving toward integrated disclosure based on TCFD and TNFD recommendations (P55-57)		○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 2025	Sustainability Data Book 2025	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 (P19)

GRI 203: Indirect Economic Impacts 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	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 2025	Sustainability Data Book 2025	WEB
204-1	Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
205-1	Operations assessed for risks related to corruption	○Compliance (P73)
205-2	Communication and training about anti-corruption policies and procedures	○Compliance (P73)	○Compliance Challenge participation rate (P34)	○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 2025	Sustainability Data Book 2025	WEB
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices		No violations of relevant laws or regulations occurred during the fiscal year in question.

GRI 207: Tax 2019

DISCLOSURE		Sustainability Data Book 2025
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 2025	Sustainability Data Book 2025	WEB
301-1	Materials used by weight or volume		○Raw materials used (P10)
301-2	Recycled input materials used	○Priority 5: Global Environment (P25) ○2. Transition plan for recycling plastics (P55)	○Containers and packaging lifecycle management (P10-11)	○Efforts to reduce and recycle plastics
301-3	Reclaimed products and their packaging materials	○Environmental Targets for 2030 (P25) Reason for omission: No data collected at the time of publication	○Containers and packaging lifecycle management (P10-11)

GRI 302: Energy 2016

DISCLOSURE		Sustainability Data Book 2025
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 2025	Sustainability Data Book 2025	WEB
303-1	Interactions with water as a shared resource	○Theme 3 Conservation of plant resources/nature (P50)	○Initiatives to reduce water-related risks (P8-9)	○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 (P8-9)
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 2025	Sustainability Data Book 2025	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: Global Environment (P25) ○Moving toward integrated disclosure based on TCFD and TNFD recommendations (P55-57)	○Plant resources/nature conservation (P12-14)	○Response to TNFD recommendations
304-2	Significant impacts of activities, products and services on biodiversity	○Moving toward integrated disclosure based on TCFD and TNFD recommendations (P55-57)	○Plant resources/nature conservation (P12-14)	○Response to TNFD recommendations
304-3	Habitats protected or restored	○Moving toward integrated disclosure based on TCFD and TNFD recommendations (P55-57)	○Plant resources/nature conservation (P12-14)	○Response to 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 2025	Sustainability Data Book 2025
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	○Transition plan for decarbonization (P56)	○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 2025	Sustainability Data Book 2025	WEB
306-1	Waste generation and significant waste-related impacts	○Global Environment CSV Goals (P25) ○Transition plan for recycling plastics (P55) ○Performance on CSV Goals for FY2024 (P78)	○Waste reduction and prevention of pollution (P10)	○Environmental Targets for 2030
306-2	Management of significant waste-related impacts	○Global Environment CSV Goals (P25) ○Transition plan for recycling plastics (P55) ○Performance on CSV Goals for FY2024 (P78)	○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 2025	Sustainability Data Book 2025	WEB
308-1	New suppliers that were screened using environmental criteria	○Transition plan for sustainable raw material procurement (P57)	○Sustainable procurement of raw materials (P13)	○Palm Oil Action Plan
308-2	Negative environmental impacts in the supply chain and actions taken	○Global Environment CSV Goals (P25) ○Transition plan for recycling plastics (P55) ○Performance on CSV Goals for FY2024 (P78)		○Efforts for sustainable procurement (action plans)

400 Social

GRI 401: Employment 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025
401-1	New employee hires and employee turnover		○Recruitment and turnover (P16)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees		○Systems to deal with diversifying lifestyles (P19)
401-3	Parental leave	○Ratio of employees taking childcare leave (P59-60)	○Childcare / nursing care system utilization results (P19-20)

GRI 402: Labor/Management Relations 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	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 2025	Sustainability Data Book 2025	WEB
403-1	Occupational health and safety management system		○Occupational Health and Safety (P22-23)
403-2	Hazard identification, risk assessment, and incident investigation		○Implementation of risk management in safety and disaster risk reduction(P23)
403-3	Occupational health services		○Implementation of risk management in safety and disaster risk reduction(P23)
403-4	Worker participation, consultation, and communication on occupational health and safety		○Implementation of risk management in safety and disaster risk reduction(P23)
403-5	Worker training on occupational health and safety		○Number of people taking part in mandatory safety training (P23)
403-6	Promotion of worker health	○Promoting health management (P64)	○Health checkup participation rate (P25) ○Stress check participation rate (P25) ○Number of participants of walking event (P25)	○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) (P23) ○Number of people taking part in mandatory safety training (P23) ○Number of consecutive days without an accident (P24)
403-8	Workers covered by an occupational health and safety management system		○Full-time employees (P15)
403-9	Work-related injuries		○Industrial accidents (P24)
403-10	Work-related ill health		○Industrial accidents (P24)

GRI 404: Training and Education 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	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 (P26)	○Status of participation in employee skills improvement programs (P22)	○Approach to human resource development
404-3	Percentage of employees receiving regular performance and career development reviews			○Three core systems built into our personnel system

GRI 405: Diversity and Equal Opportunity 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
405-1	Diversity of governance bodies and employees	○Corporate Governance Highlights (P60)	○Promoting the active participation of women (P18) ○Nationality (P18) ○People with disabilities (P20)	○Respect for diverse human resources: Promoting women’s active engagement
405-2	Ratio of basic salary and remuneration of women to men

GRI 406: Non-discrimination 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
406-1	Incidents of discrimination and corrective actions taken	○4. Transition plan for sustainable raw material procurement (P57) ○The Nisshin OilliO Group Corporate Ethics Hotline (P73)	○Contact hotline for handling grievances related to human rights and relief measures (P28)	○The Nisshin OilliO Group Human Rights Policy ○Grievance Procedure ○Intercontinental Specialty Fats Sdn,Bhd. ○Nisshin OilliO Group Grievance Log ○Compliance: Group Corporate Ethics System (In Japanese)

GRI 407: Freedom of Association and Collective Bargaining 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk			○Palm Oil Procurement Policy ○Palm Oil Action Plan ○List of oil mills

GRI 408: Child Labor 2016

GRI 409: Forced or Compulsory Labor 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
408-1	Operations and suppliers at significant risk for incidents of child labor	○Priority 4: Supply Chain Connected by Trust (P24) ○Supply Chain/Sustainability (P54-57)		○Efforts for sustainable procurement (action plans) ○Palm Oil Action Plan ○Palm Oil Procurement Policy ○Cacao Procurement Policy ○Cacao Action Plan

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	○Priority 4: Supply Chain Connected by Trust (P24) ○Supply Chain/Sustainability (P54-57)		○Efforts for sustainable procurement (action plans) ○Palm Oil Procurement Policy

GRI 410: Security Practices 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
410-1	Security personnel trained in human rights policies or procedures

GRI 411: Rights of Indigenous Peoples 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
411-1	Incidents of violations involving rights of indigenous peoples

GRI 413: Local Communities 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
413-1	Operations with local community engagement, impact assessments, and development programs	○Priority 4: Supply Chain Connected by Trust (P24)
413-2	Operations with significant actual and potential negative impacts on local communities

GRI 414: Supplier Social Assessment 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
414-1	New suppliers that were screened using social criteria	○4. Transition plan for sustainable raw material procurement (P57)		○Palm Oil Action Plan
414-2	Negative social impacts in the supply chain and actions taken	○Priority 4: Supply Chain Connected by Trust (P24)	○Sustainable procurement of raw materials (P13)	○Efforts for sustainable procurement (action plans) ○Grievance Procedure ○Grievance Log

GRI 415: Public Policy 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	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 2025	Sustainability Data Book 2025	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 (P29) ○Quality audit status (P29) ○Consultations from customers (P30) ○Marketing (P30)	○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 (P29)

GRI 417: Marketing and Labeling 2016

DISCLOSURE		Sustainability Data Book 2025	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 (P30))
417-3	Incidents of non-compliance concerning marketing communications	○Not applicable (Marketing (P30))

GRI 418: Customer Privacy 2016

DISCLOSURE		Integrated Report 2025	Sustainability Data Book 2025	WEB
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	○Not applicable