Comparative Tables (GRI Content Index/SASB)

Comparative Tables (GRI Content Index/SASB)

GRI Content Index

The following table describes data and information related to the items of the GRI standards from the viewpoint of convenience for readers, it doesn’t indicate in accordance with the GRI standards. 

Disclosures Information
Organizational profile
102-1 Name of the organization Company Overview
102-2 Activities, brands, products, and services The Nissui Group's Businesses
102-3 Location of headquarters Company Overview
102-4 Location of operations

Global Network (Japan)

Global Network (Overseas)

102-5 Ownership and legal form Company Overview
102-6 Markets served The Nissui Group's Businesses
102-7 Scale of the organization

Annual Securities Report (Japanese)

102-8 Information on employees and other workers S: Social Data
102-9 Supply chain

The Nissui Group's Businesses

Sustainable Procurement

Approach to and Systems to Ensure Safety and Security

Initiatives to Ensure Safety and Security

Marine Products Business

Food Products Business

Fine Chemicals Business

General Distribution Business

102-11 Precautionary Principle or approach Quality Assurance System
Environmental Management
Reduction of CO2 Emissions​
Reducing Environmental Impact
Biodiversity
Risk Management
The Survey of Procured Marine Resources Sustainability
Sustainable Procurement
102-12 External initiatives Participation in External Initiatives
102-13 Membership of associations Participation in External Initiatives
Strategy
102-14 Statement from senior decision-maker Sustainability>Message from the President
Message from the President and CEO
102-15 Key impacts, risks, and opportunities Annual Securities Report (Japanese)
Determination of Material Issues
Human Rights
Business Risks
Risk Management
Initiatives for TCFD Recommendations
Initiatives for TNFD Recommendations
Ethics and integrity
102-16 Values, principles, standards, and norms of behavior Our Founding Principles
Declaration on Action of Sustainability
102-17 Mechanisms for advice and concerns about ethics Basic policy for Internal Control
Corporate Governance
Compliance
Governance
102-18 Governance structure Corporate Governance
102-19 Delegating authority Corporate Governance
Sustainability Promotion System
102-20 Executive-level responsibility for economic, environmental, and social topics Sustainability Promotion System
102-21 Consulting stakeholders on economic, environmental, and social topics Approach to and Systems to Ensure Safety and Security
Sustainability Promotion System
102-22 Composition of the highest governance body and its committees Annual Securities Report (Japanese)
Company Overview & Executive Team
Corporate Governance Report
NOTICE OF THE ORDINARY GENERAL SHAREHOLDERS’ MEETING
NOTICE OF RESOLUTIONS (Japanese)
102-23 Chair of the highest governance body Corporate Governance Report
NOTICE OF THE ORDINARY GENERAL SHAREHOLDERS’ MEETING
NOTICE OF RESOLUTIONS (Japanese)
102-24 Nominating and selecting the highest governance body Corporate Governance Report
NOTICE OF THE ORDINARY GENERAL SHAREHOLDERS’ MEETING
NOTICE OF RESOLUTIONS (Japanese)
102-25 Conflicts of interest Corporate Governance Report
Annual Securities Report (Japanese)
102-27 Collective knowledge of highest governance body Corporate Governance Report 
102-28 Evaluating the highest governance body’s performance Corporate Governance Report 
102-29 Identifying and managing economic, environmental, and social impacts Determination of Material Issues
Stakeholder Dialogue
Risk Management
102-33 Communicating critical concerns Risk Management
Initiatives to Identify Compliance Issues
Corporate Governance Report 
102-34 Nature and total number of critical concerns Initiatives to Identify Compliance Issues
102-35 Remuneration policies Annual Securities Report (Japanese)
Corporate Governance
102-36 Process for determining remuneration Annual Securities Report (Japanese)
Corporate Governance
102-37 Stakeholders’ involvement in remuneration Annual Securities Report (Japanese)
Stakeholder engagement
102-40 List of stakeholder groups The Nissui Group's Sustainability Initiatives
Stakeholder Communication
102-42 Identifying and selecting stakeholders Stakeholder Communication
102-43 Approach to stakeholder engagement Stakeholder Communication
For the Customer
For the Employee
For the Business Partner
Corporate Citizenship
Reporting practice
102-45 Entities included in the consolidated financial statements Annual Securities Report (Japanese)
102-46 Defining report content and topic Boundaries Determination of Material Issues
102-47 List of material topics Determination of Material Issues
Targets and Results
102-50 Reporting period Editorial Policy
102-51 Date of most recent report Editorial Policy
102-52 Reporting cycle Editorial Policy
102-53 Contact point for questions regarding the report Editorial Policy
102-55 GRI content index This table
102-56 External assurance Third-Party Assurance
Management approach
103-1 Explanation of the material topic and its Boundary Determination of Material Issues
103-2 The management approach and its components Determination of Material Issues
Stakeholder Dialogue
Economic Performance
201-1 Direct economic value generated and distributed Annual Securities Report (Japanese)
201-2 Financial implications and other risks and opportunities due to climate change Initiatives for TCFD Recommendations
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report (Japanese)
Indirect Economic Impacts
203-1 Infrastructure investments and services supported Regional Contribution Activities
203-2 Significant indirect economic impacts Health and Nutrition Initiatives
Indirect Economic Impacts
205-2 Communication and training about anti-corruption policies and procedures Compliance
G: Governance Data
Ethical Behavior Standards
ANTI-COMPETITIVE BEHAVIOR
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices There were no applicable incidents in FY2022 (Coverage: Nissui Corporation).
Tax
207-1 Approach to tax Tax Transparency
207-2 Tax governance, control, and risk management Tax Transparency
207-3 Stakeholder engagement and management of concerns related to tax Tax Transparency
207-4 Country-by-country reporting G: Governance Data
Energy
302-1 Energy consumption within the organization E: Environmental Data
Water and effluents
303-1 Interactions with water as a shared resource E: Environmental Data
303-2 Management of water discharge-related impacts E: Environmental Data
303-3 Water withdrawal E: Environmental Data
303-4 Water discharge E: Environmental Data
303-5 Water consumption E: Environmental Data
Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity
Sustainable Use of Natural Marine Resources
Reducing the Impact on the Marine Environment
304-2 Significant impacts of activities, products, and services on biodiversity Biodiversity
Sustainable Use of Natural Marine Resources Reducing the Impact on the Marine Environment
304-3 Habitats protected or restored Biodiversity
Sustainable Use of Natural Marine Resources
Reducing the Impact on the Marine Environment
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Sustainable Use of Natural Marine Resources > Initiatives to Handle Endangered Species
Emissions
305-1 Direct (Scope 1) GHG emissions E: Environmental Data
305-2 Energy indirect (Scope 2) GHG emissions E: Environmental Data
305-3 Other indirect (Scope 3) GHG emissions E: Environmental Data
305-4 GHG emissions intensity E: Environmental Data
305-5 Reduction of GHG emissions Reduction of CO2 Emissions​
E: Environmental Data
305-6 Emissions of ozone-depleting substances (ODS) Reduction of CO2 Emissions​
E: Environmental Data
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions E: Environmental Data
Effluents and Waste
306-1 Water Discharge by Quality and Destination E: Environmental Data
306-2 Waste by type and disposal method E: Environmental Data
Environmental Compliance
307-1 Non-compliance with environmental laws and regulations Water: Not applicable (Coverage: The Nissui Group in Japan).
Employment
401-1 New employee hires and employee turnover S: Social Data
401-3 Parental leave S: Social Data
Occupational Health and Safety
403-1 Occupational health and safety management system Occupational Safety and Health​
403-2 Hazard identification, risk assessment, and incident investigation Occupational Safety and Health​
403-3 Occupational health services Occupational Safety and Health​
403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Safety and Health​
403-5 Worker training on occupational health and safety Occupational Safety and Health​
403-6 Promotion of worker health Employee Health
403-8 Workers covered by an occupational health and safety management system Occupational Safety and Health​
403-9 Work-related injuries Occupational Safety and Health​
403-10 Work-related ill health Occupational Safety and Health​
Training and Education
404-2 Programs for upgrading employee skills and transition assistance programs Training and Development
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees Corporate Governance Report 
Annual Securities Report (Japanese)
Corporate Governance
G: Governance Data
405-2 Ratio of basic salary and remuneration of women to men S: Social Data
FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Occupational Safety and Health​
Sustainable Procurement
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor Human Rights
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights
Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments Human Rights
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs Regional Contribution Activities
Supplier Social Assessment
414-2 Negative social impacts in the supply chain and actions taken Sustainable Procurement
Marketing and Labeling
417-1 Requirements for product and service information and labeling Containers and Packaging/Waste
Health and Nutrition Initiatives>Responsible labeling, promotion, and marketing
Taste Research for a Better-tasting, Healthier Daily Diet
Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Not applicable (Coverage: Nissui Corporation).

SASB

The following table describes data and information related to the items of the Sustainability Accounting Standards Board (SASB). We refer to the Meat, Poultry & Dairy (FB-MP) and the Processed Foods (FB-PF) of the Food & Beverage sector.

Topic Accounting metric Code Reference
Greenhouse Gas Emissions Gross global Scope 1 emissions FB-MP-110a.1 E: Environmental Data
Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emission reduction targets, and an analysis of performance against those targets FB-MP-110a.2 Initiatives for TCFD Recommendations
Reduction of CO2 Emissions​
Targets and Results
E: Environmental Data
Energy Management (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable FB-MP-130a.1
FB-PF-130a.1
(1) (2) (3)
E: Environmental Data
Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress FB-MP-140a.1
FB-PF-140a.1
(1)
E: Environmental Data
(2)
Initiatives for TCFD Recommendations > Overview of Scenario Analysis in Strategy > Evaluation of Water Risk
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-MP-140a.2
FB-PF-140a.3
Initiatives for TCFD Recommendations > Overview of Scenario Analysis in Strategy > Evaluation of Water Risk
Number of incidents of non-compliance with water quality permits, standards, and regulations FB-MP-140a.3
FB-PF-140a.2
Not applicable (Coverage: Nissui Corporation)
Food Safety Global Food Safety Initiative (GFSI) audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformances FB-MP-250a.1
FB-PF-250a.1
(1)
Approach to and Systems to Ensure Safety and Security > International Standards Certification for Food Safety Management Systems
(2)
Not disclosed    
Antibiotic Use in Animal Production Percentage of animal production that received (1) medically important antibiotics and (2) not medically important antibiotics, by animal type Quantitative FB-MP-260a.1 (1) (2)
Promoting Aquaculture > Use of Medicinal Products
Health & Nutrition Revenue from products labeled and/or marketed to promote health and nutrition attributes FB-PF-260a.1 Not disclosed
Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers FB-PF-260a.2 Long-Term Vision “Good Foods 2030”
Mid-Term Business Plan ”Good Foods Recipe1” > Accelerating Sustainability Management (Social & Human Resources Values)

Long-Term Vision “Good Foods 2030”
Mid-Term Business Plan ”Good Foods Recipe1” > Essential KPIs for 2030

Targets and Results
Health and Nutrition Initiatives
Product Labeling & Marketing Number of incidents of non-compliance with industry or regulatory labeling and/or marketing codes FB-PF-270a.3 Not applicable (Coverage: Nissui Corporation)
Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate FB-MP-320a.1 (1) (2)
Occupational Safety and Health​ > Status of Incidents of Work-related Accidents
Packaging Lifecycle Management (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable FB-PF-410a.1 (1)
Containers and Packaging/Waste > Use of Containers and Packaging
(2) (3)
Not disclosed
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle FB-PF-410a.2 Long-Term Vision “Good Foods 2030”
Mid-Term Business Plan ”Good Foods Recipe1” > Essential KPIs for 2030

Targets and Results
Containers and Packaging/Waste
Environmental & Social Impacts of Ingredient Supply Chain Percentage of food ingredients sourced that are certified to third-party environmental and/or social standards, and percentages by standard FB-PF-430a.1 The Survey of Procured Marine Resources Sustainability
Sustainable Procurement
Animal & Feed Sourcing Discussion of strategy to manage opportunities and risks to feed sourcing and livestock supply presented by climate change FB-MP-440a.3 Initiatives for TCFD Recommendations
Ingredient Sourcing Percentage of food ingredients sourced from regions with High or Extremely High Baseline Water Stress FB-PF-440a.1 Not disclosed
List of priority food ingredients and discussion of sourcing risks due to environmental and social considerations FB-PF-440a.2 The Survey of Procured Marine Resources Sustainability
Sustainable Use of Natural Marine Resources > Initiatives to Handle Endangered Species
Sustainable Procurement
Activity Metric Number of processing and manufacturing facilities FB-MP-000.A Global Network
Number of production facilities FB-PF-000.B
Animal protein production, by category; percentage outsourced FB-MP-000.B Not disclosed
Weight of products sold FB-PF-000.A Not disclosed
system, 株式会社ニッスイ サステナビリティ推進部, 外部協力者, 株式会社ニッスイ コーポレートコミュニケーション部