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GRI Standards comparison table

General Disclosures
Theme Disclosure Content References
1. Organizational profile 102-1 Name of the organization

Company Overview

102-2 Activities, brands, products, and services

Business Categories

102-3 Location of headquarters

Company Overview

102-4 Location of operations

Production / R&D sites (in Japan)

Overseas Subsidiaries and Office

102-5 Ownership and legal form

Company Overview

102-6 Markets served

Company Overview

Business Categories

102-7 Scale of the organization

Company Overview

Financial Highlight

102-8 Information on employees and other workers

P31 Employees

102-9 Supply chain

Strengthening of partnership with the supply chain

102-10 Significant changes to the organization and its supply chain -
102-11 Precautionary Principle or approach

Our Materiality Issues

102-12 External initiatives

Responding to the TCFD Recommendations

Denka Signs Responsible Care Global Charter

102-13 Membership of associations Japan Lime Nitrogen Industrial Association, Japan Carbide Industrial Association
2. Strategy 102-14 Statement from senior decision-maker

President's Message

102-15 Key impacts, risks, and opportunities

Denka Report(Integrated Report)

3. Ethics and integrity 102-16 Values, principles, standards, and norms of behavior

Corporate Philosophy

Denka Group CSR Basic Policies

102-17 Mechanisms for advice and concerns about ethics

Compliance Hotline System

Compliance Basic Policy

4. Governance 102-18 Governance structure

Board of Directors

Directors

Organization Chart

102-19 Delegating authority

Executives

102-20 Executive-level responsibility for economic, environmental, and social topics

A Message from the Executive Officer

102-21 Consulting stakeholders on economic, environmental, and social topics

Dialogue with institutional investors

102-22 Composition of the highest governance body and its committees

Directors

Executives

Corporate Governance

102-23 Chair of the highest governance body

Corporate Governance Report P8

102-24 Nominating and selecting the highest governance body

Board of Directors

102-25 Conflicts of interest

Corporate Governance Report P2

102-26 Role of highest governance body in setting purpose, values, and strategy

Board of Directors

Corporate Governance Report P1

102-27 Collective knowledge of highest governance body

Corporate Governance Report P5

102-28 Evaluating the highest governance body's performance

Corporate Governance Report P5

Evaluation of the Effectiveness of the Board of Directors

102-29 Identifying and managing economic, environmental, and social impacts

Climate Change: Risks and Opportunities

102-30 Effectiveness of risk management processes

Risk Management

102-31 Review of economic, environmental, and social topics -
102-32 Highest governance body's role in sustainability reporting

Corporate Governance

102-33 Communicating critical concerns

Risk Management

Compliance Hotline System

102-34 Nature and total number of critical concerns

Compliance Hotline System

102-35 Remuneration policies

Corporate Governance Report P4

Board of Directors

102-36 Process for determining remuneration

Board of Directors

Corporate Governance Report P4

102-37 Stakeholders' involvement in remuneration

Board of Directors

Corporate Governance Report P4

102-38 Annual total compensation ratio

Corporate Governance Report P13-14

102-39 Percentage increase in annual total compensation ratio -
5. Stakeholder engagement 102-40 List of stakeholder groups -
102-41 Collective bargaining agreements -
102-42 Identifying and selecting stakeholders

Our Materiality Issues

102-43 Approach to stakeholder engagement

Timely and appropriate disclosure of corporate information

102-44 Key topics and concerns raised

Denka Performance Elastomer's Environmental management

6. Reporting practice 102-45 Entities included in the consolidated financial statements

P28-29 Significant Subsidiaries

102-46 Defining report content and topic Boundaries

Editorial Policy (Denka Report2020:P2)

102-47 List of material topics

Our Materiality Issues

102-48 Restatements of information -
102-49 Changes in reporting -
102-50 Reporting period

Coverage (Denka Report2020:P2)

102-51 Date of most recent report

Coverage (Denka Report2020:P2)

102-52 Reporting cycle

Coverage (Denka Report2020:P2)

102-53 Contact point for questions regarding the report

Inquiries (Denka Report2020:P2)

102-54 Claims of reporting in accordance with the GRI Standards

Guidelines (Denka Report2020:P2)

102-55 GRI content index

GRI

102-56 External assurance

Verification Report

103 Management Approach 103-1 Explanation of the material topic and its Boundaries

Our Materiality Issues

103-2 The management approach and its components

Our Materiality Issues

103-3 Evaluation of the management approach

Our Materiality Issues

Economic
Theme Disclosure Content References
201 Economic Performance 201-1 Direct economic value generated and distributed

Transition of major financial indices (Consolidated)

201-2 Financial implications and other risks and opportunities due to climate change

Environmental Accounting

201-3 Defined benefit plan obligations and other retirement plans -
201-4 Financial assistance from government

Government Subsidies Related to the Environment and Energy

202 Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -
203 Indirect Economic Impacts 203-1 Infrastructure investments and services supported -
203-2 Significant indirect economic impacts -
204 Procurement Practices 204-1 Proportion of spending on local suppliers -
205 Anti-corruption 205-1 Operations assessed for risks related to corruption

Compliance Basic Policy

205-2 Communication and training about-corruption policies and procedures

Compliance Basic Policy

205-3 Confirmed incidents of corruption and actions taken

Compliance Basic Policy

206 Anti-competitive Behavior 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

The Denka Group's Internal Control(Denka Report2020 P56)

207 Tax 207-1 Approach to tax -
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting -
Environmental
Theme Disclosure Content References
301 Materials 301-1 Materials used by weight or volume

Overview of Environmental Impacts

301-2 Recycled input materials used

Contribution to the Development of a Recycling-Oriented Society

301-3 Reclaimed products and their packaging materials

Fiscal 2019 Environmental Performance Data

302 Energy 302-1 Energy consumption within the organization

Promoting the Use of Clean Energy

302-2 Energy consumption outside of the organization

Promoting the Use of Clean Energy

302-3 Energy intensity

Medium-Term Environmental Plan

Fiscal 2019 Environmental Performance Data

302-4 Reduction of energy consumption

Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions

302-5 Reductions in energy requirements of products and services

List of Products to Contribute to SDGs

303 Water and Effluents 303-1 Interactions with water as a shared resource

Fiscal 2019 Environmental Performance Data

Performance data of each site

303-2 Management of water discharge-related impacts

Fiscal 2019 Environmental Performance Data

303-3 Water withdrawal

Fiscal 2019 Environmental Performance Data

Preservation of Water Resources

303-4 Water discharge

Overview of Environmental Impacts

Fiscal 2019 Environmental Performance Data

303-5 Water consumption

Fiscal 2019 Environmental Performance Data

304 Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas -
304-2 Significant impacts of activities, products, and services on biodiversity

The Denka Group’s Policies regarding and Accomplishments in Biodiversity Protection

304-3 Habitats protected or restored

The Denka Group’s Policies regarding and Accomplishments in Biodiversity Protection

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
305 Emissions 305-1 Direct (Scope 1) GHG emissions

Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions

305-2 Energy indirect (Scope 2) GHG emissions

Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions

305-3 Other indirect (Scope 3) GHG emissions

Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions

305-4 GHG emissions intensity

Fiscal 2019 Environmental Performance Data

305-5 Reduction of GHG emissions

Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions

305-6 Emissions of ozone-depleting substances (ODS)

Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Fiscal 2019 Environmental Performance Data (NOxSOxPRTR)

Performance data of each site

Environmental Accounting

306 Waste 306-1 Water discharge by quality and destination

Fiscal 2019 Environmental Performance Data

Preservation of Water Resources

306-2 Waste by type and disposal method

Fiscal 2019 Environmental Performance Data

306-3 Significant spills -
306-4 Transport of Hazardous waste -
306-5 Water bodies affected by water discharges and/or runoff

Performance data of each site

307 Environmental Compliance 307-1 Non-compliance with environmental laws and regulations -
308 Supplier Environmental Assessment 308-1 New suppliers that were screened using environmental criteria -
308-2 Negative environmental impacts in the supply chain and actions taken -
Social
Theme Disclosure Content References
401 Employment 401-1 New employee hires and employee turnover

Work-related Data

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave

Work-related Data

402 Labor/Management Relations 402-1 Minimum notice periods regarding operational changes -
403 Occupational Health and Safety 403-1 Occupational health and safety management system

Acquisition Status by Certification

403-2 Hazard identification, risk assessment, and incident investigation

Fiscal 2019 Initiatives

403-3 Occupational health services

Fiscal 2019 Initiatives

403-4 Worker participation, consultation, and communication on occupational health and safety

Fiscal 2019 Initiatives

403-5 Worker training on occupational health and safety

Fiscal 2019 Initiatives

CSR Activities at Each Office

403-6 Promotion of worker health

Work Style Reforms

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Basic Policy for Workplace Safety, Health, Security and Disaster Prevention

403-8 Workers covered by an occupational health and safety management system

Safety Management Structure

403-9 Work-related injuries

Production Process-Related Incidents and Occupational Accidents

Safety Performance

403-10 Work-related ill health -
404 Training and Education 404-1 Average hours of training per year per employee

Work-related Data

404-2 Programs for upgrading employee skills and transition assistance programs

Nurturing and Better Utilizing Human Resources with Specialized Skills

404-3 Percentage of employees receiving regular performance and career development reviews -
405 Diversity and Equal Opportunity 405-1 Diversity of governance bodies and employee

Promoting Diversity

Work-related Data

405-2 Ratio of basic salary and remuneration of women to men -
406 Non-discrimination 406-1 Incidents of discrimination and corrective actions taken -
407 Freedom of Association and Collective Bargaining 407-1 Operations and suppliers in which the freedom of association and collective bargaining may be at risk -
408 Child Labor 408-1 Operations and suppliers at significant risk for incidents of child labor -
409 Forced or Compulsory Labor 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor -
410 Security Practices 410-1 Security personnel trained in human rights policies or procedures -
411 Rights of Indigenous Peoples 411-1 Incidents of violations involving rights of indigenous peoples -
412 Human Rights Assessment 412-1 Operations that have been subject to human rights reviews or impact assessments

Response to Human Rights Violation Risk

412-2 Employee training on human rights policies or procedures

Response to Human Rights Violation Risk

412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
413 Local Communities 413-1 Operations with local community engagement, impact assessments, and development programs

CSR Activities at Each Office

413-2 Operations with significant actual and potential negative impacts on local communities -
414 Supplier Social Assessment 414-1 New suppliers that were screened using social criteria -
414-2 Negative social impacts in the supply chain and actions taken -
415 Public Policy 415-1 Political contributions -
416 Customer Health and Safety 416-1 Assessment of the health and safety impacts of product and service categories

Product Safety Management

416-2 Incidents of non-compliance concerning the health and safety impacts and services There were no applicable instances.
417 Marketing and Labeling 417-1 Requirements for product and service information and labeling

The Denka Group’s Quality Policy

Securing Transportation Safety

417-2 Incidents of non-compliance concerning product and service information and labeling There were no applicable instances.
417-3 Incidents of non-compliance concerning marketing communications There were no applicable instances.
418 Customer Privacy 418-1 Substantiated complaints concerning breeches of customer privacy and losses of customer data There were no applicable instances.
419 Socioeconomic Compliance 419-1 Non-compliance with laws and regulations in the social and economic area There were no applicable instances.