Guideline Comparison Table
- Sustainability
- Guideline Comparison Table
General disclosure
| TOPIC | ACCOUNTING METRIC | CODE | Integrated Report 2025 |
Sustainability Data Book 2025 | 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 |
○Priority 5: Global Environment (P25) ○Moving toward integrated disclosure based on TCFD and TNFD recommendations (P55-57) |
○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| Water Management | (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress |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 (P29) ○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P30) |
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| 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 (P29) ○Number of non-compliance cases with industry or regulatory labeling/marketing codes (P30) |
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| (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 (P30) | |||
| Health & Nutrition | Revenue from products labelled or marketed to promote health and nutrition attributes | FB-PF-260a.1 |
○Priority 1: Good Health for All (P21) ○Global Oil & Fat and Processed Oil & Fat (P37-38) ○Oil, Fat & Meal and Processed Food & Materials (P39-41) ○Performance on CSV Goals for FY2024: Good Health for All (P78) |
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| Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers | FB-PF-260a.2 |
○Priority 1: Good Health for All (P21) ○Global Oil & Fat and Processed Oil & Fat (P37-38) ○Oil, Fat & Meal and Processed Food & Materials (P39-41) ○Performance on CSV Goals for FY2024: Good Health for All (P78) |
○Certifications (P29) |
○Quality Management System and Food Safety Management System (In Japanese) ○Safety and Security: “Efforts for Quality and Safety” (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 (P30) | |||
| 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 (P30) | |||
| 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 (P24) | ||
| 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 |
○Priority 5: Global Environment (P25) ○Performance on CSV Goals for FY2024: Global Environment (P78) |
○Containers and packaging lifecycle management (P10-11) | |
| Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle | FB-PF-410a.2 |
○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 | |
| 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 |
○Priority 4: Supply Chain Connected by Trust (P24) ○Progress on the goal: Establish a traceable, transparent supply chain (P57) |
○Approach to sustainable raw material procurement (P13) | |
| 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 ○ISF Grievance Log (Updated As Of July 2025) |
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| Discussion of strategy to manage environmental and social risks arising from contract growing and commodity sourcing | FB-AG-430a.3 |
○Priority 4: Supply Chain Connected by Trust (P24) ○Supply Chain/Sustainability (P54-57) |
○Raw material procurement (P12-13) | ○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 |
○Priority 5: Global Environment (P25) ○Priority 4: Supply Chain Connected by Trust (P24) ○Revising CSV Goals to Achieve Vision 2030 (P20) ○1. Analyze risks and opportunities in the value chain (P55) |
○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 (P13) | |||
| List of priority food ingredients and discussion of sourcing risks related to environmental and social considerations | FB-PF-440a.2 |
○Priority 5: Global Environment (P25) ○Priority 4: Supply Chain Connected by Trust (P24) ○Revising CSV Goals to Achieve Vision 2030 (P20) ○1. Analyze risks and opportunities in the value chain (P55) |
○Supply Chain Connected by Trust |
Activity Metric
| NDUSTRY | ACTIVITY METRIC | CODE | Integrated Report 2025 | Sustainability Data Book 2025 | WEB |
|---|---|---|---|---|---|
| Agricultural Products | Production by principal crop | FB-AG-000.A | Not applicable | Not applicable | |
| Number of processing facilities | FB-AG-000.B | ○Major Locations (P5) | ○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 | ○Major Locations (P5) | ○Number of production plants (P2) |