Guideline Comparison Table

General disclosure

TOPIC ACCOUNTING METRIC CODE Integrated Report
2024
SUSTAINABILITY Data Book 2024 WEB
Greenhouse Gas Emissions Gross global Scope 1 emissions FB-AG-110a.1 ○GHG emissions (P5) ○Environmental Targets for 2030
Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets FB-AG-110a.2 ○Priority3: Global environment "CSV goals" (P49)
○Preventing global warming (P53)
○Response to the TCFD Recommendations
Fleet fuel consumed, percentage renewable FB-AG-110a.3 ○Status of initiatives to reduce CO2 emissions in logistics (P7)
Energy Management (1) Total energy consumed,
(2) percentage grid electricity
and (3) percentage renewable
FB-PF-130a.1 ○Energy management (P7) ○Environmental Targets for 2030
(1) Operational energy consumed,
(2) percentage grid electricity
and (3) percentage renewable
FB-AG-130a.1 ○Energy management (P7) ○Environmental Targets for 2030
Water Management (1) Total water withdrawn,
(2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress
FB-PF-140a.1
FB-AG-140a.1
○Statistics on water consumption (P9)
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-PF-140a.2
FB-AG-140a.2
○Number of incidents of non-compliance related to permissions, standards, and laws/regulations with regard to water volumes, water quality, or both (P9)
Number of incidents of non-compliance associated with water quantity and/or quality permits, standards, and regulations FB-PF-140a.3
FB-AG-140a.3
○Initiatives to reduce water-related risks (P8) ○The Nisshin OilliO Group Water Policy
Food Safety Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b)minor nonconformances FB-PF-250a.1
FB-AG-250a.1
○Status of quality audits (P26)
○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P27)
Percentage of ingredients sourced from Tier 1 supplier facilities certified to a Global Food Safety Initiative (GFSI) recognised food safety certification programme FB-PF-250a.2
Percentage of agricultural products sourced from suppliers certified to a Global Food Safety Initiative (GFSI) recognised food safety certification programme FB-AG-250a.2
(1) Number of recalls issued and (2) total amount of food product recalled FB-PF-250a.3 ○Number of citations for food quality violations by government agencies or other external bodies (P26)
○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P27)
(1) Number of recalls issued and (2) total amount of food product recalled FB-PF-250a.4 ○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P27)
Health & Nutrition Revenue from products labelled or marketed to promote health and nutrition attributes FB-PF-260a.1 ○Priority1: Good health for all "CSV goals" (P45)
Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers FB-PF-260a.2 ○Priority1: Good health for all (P45-46) ○Certifications (P26) ○Quality Management System and Food Safety Management System (In Japanese)
Product Labelling & Marketing Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelines FB-PF-270a.1
Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) non-GMO FB-PF-270a.2
Number of incidents of non-compliance with industry or regulatory labelling or marketing codes FB-PF-270a.3 ○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P27)
Total amount of monetary losses as a result of legal proceedings associated with labelling or marketing practices FB-PF-270a.4 ○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P27)
Workforce Health & Safety (1) Total recordable incident rate (TRIR),
(2) fatality rate, and
(3) near miss frequency rate (NMFR) for (a) direct employees and (b) contract employees
FB-AG-320a.1 ○Status of worker’s compensation cases (P21)
Packaging Lifecycle Management (1) Total weight of packaging,
(2) percentage made from recycled or renewable materials, and
(3) percentage that is recyclable, reusable, or compostable
FB-PF-410a.1 ○Promoting environmentally friendly development (P54) ○Containers and packaging lifecycle management (P10)
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle FB-PF-410a.2 ○Establishing resource recycling (P54)
○Promoting environmentally friendly development (P54)
○Containers and packaging lifecycle management (P10) ○Efforts to reduce and recycle plastics
Environmental & Social Impacts of Ingredient Supply Chain Percentage of food ingredients sourced that are certified to third-party environmental or social standards, and percentages by standard FB-PF-430a.1
FB-AG-430a.1
○Priority5: Supply chain connected by trust (P57-60) ○Approach to sustainable raw material procurement (P11)
Suppliers’ social and environmental responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor nonconformances FB-PF-430a.2
FB-AG-430a.2
○Nisshin OilliO Group Grievance Log
Discussion of strategy to manage environmental and social risks arising from contract growing and commodity sourcing FB-AG-430a.3 ○Priority5: Supply chain connected by trust (P57-60) ○Raw material procurement (P11-12) ○Supply Chain Connected by Trust
GMO Management Discussion of strategies to manage the use of genetically modified organisms (GMOs) FB-AG-430b.1
Ingredient Sourcing Identification of principal crops and description of risks and opportunities presented by climate change FB-AG-440a.1 ○Analysis of risks and opportunities based on climate change scenarios (P5) ○Response to the TCFD Recommendations
Percentage of agricultural products sourced from regions with High or Extremely High Baseline Water Stress FB-AG-440a.2
FB-PF-440a.1
○Ratio of raw materials procured from areas with high water stress (P12)
List of priority food ingredients and discussion of sourcing risks related to environmental and social considerations FB-PF-440a.2 ○Priority5: Supply chain connected by trust (P57-60) ○Supply Chain Connected by Trust

Activity Metric

NDUSTRY ACTIVITY METRIC CODE Integrated Report 2024 Sustainability Data Book 2024 WEB
Agricultural Products Production by principal crop FB-AG-000.A ○Not applicable ○Not applicable
Number of processing facilities FB-AG-000.B ○Current major locations (P3) ○Number of production plants (P2)
Total land area under active production FB-AG-000.C ○Not applicable ○Not applicable
Processed Foods Weight of products sold FB-PF-000.A ○Production volumes (P10)
Number of production facilities FB-PF-000.B ○Number of production plants (P2)