GRI Standards Comparison Table
General disclosures
| GRI Standards | Disclosures | Placement |
|---|---|---|
| 1. Organization Profile | ||
| 102-1 | Name of organization | About Us > Company Profile |
| 102-2 | Activities, brands, | About Us ＞Company Profile About Us ＞Nankai Group Services |
| 102-3 | Headquarters location | About Us > Company Profile |
| 102-4 | Business location | About Us > List of Group Companies |
| 102-5 | Ownership and | About Us > Company Profile |
| 102-6 | Market Served | About Us > Nankai Group Services |
| 102-7 | Organization size | About Us > Company Profile |
| 102-8 | Employees and others Worker Information | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities ＞Creating a vibrant and healthy working environment |
| 102-9 | supply chain | ー |
| 102-10 | Organizations and their supplies Significant changes to the chain | ー |
| 102-11 | Precautionary Principle or Approach | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Response to TCFD recommendations |
| 102-12 | External Initiatives | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Response to TCFD recommendations |
| 102-13 | Institutional membership | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Response to TCFD recommendations |
| 2. Strategy | ||
| 102-14 | Senior Decision Maker Statement | About Us ＞Message from the President Sustainability ＞Message from the President IR Information > Management Policy > Message from the President |
| 102-15 | Key impacts, risks and opportunities | Integrated Report 2025 pp. 11-12 Value Creation Process IR Information > Corporate Governance > Risk Management |
| 3. Ethics and Integrity | ||
| 102-16 | Values, principles, standards and norms of behavior | About Us > Corporate Philosophy |
| 102-17 | Mechanisms for Ethics Advice and Concerns | IR Information > Corporate Governance > Compliance |
| 4. Governance | ||
| 102-18 | Governance Structure | Sustainability > Sustainability Policy, Materiality, and Promotion System IR Information > Corporate Governance > Governance System |
| 102-19 | Delegation of authority | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-20 | Economic, environmental and social issues Executive-level responsibility | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-21 | Economic, environmental and social issues Stakeholder consultations | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-22 | Composition of the highest governance body and its committees | Sustainability > Sustainability Policy, Materiality, and Promotion System IR Information > Corporate Governance > Governance System |
| 102-23 | Chair of the highest governance body | IR Information > Corporate Governance > Governance System |
| 102-24 | Nomination and selection of the highest governance body | IR Information > Corporate Governance > Skills Matrix and Reasons for Appointment |
| 102-25 | conflict of interest | IR Information > Corporate Governance > Skills Matrix and Reasons for Appointment |
| 102-26 | in setting purpose, values and strategy Role of the highest governance body | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-27 | Collective knowledge of the highest governance body | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-28 | Evaluating the highest governance body's performance | IR Information > Corporate Governance > Evaluation of the Effectiveness of the Board of Directors |
| 102-29 | Economic, environmental and social impacts Identification and Management | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-30 | Effectiveness of risk management processes | IR Information > Corporate Governance > Risk Management |
| 102-31 | Economic, Environmental and Social Review | ー |
| 102-32 | in sustainability reporting Role of the highest governance body | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-33 | Communicating serious concerns | IR Information > Corporate Governance > Compliance |
| 102-34 | The nature and total number of serious concerns communicated | ー |
| 102-35 | Remuneration Policy | IR Information > Corporate Governance > Executive Compensation |
| 102-36 | Compensation determination process | IR Information > Corporate Governance > Executive Compensation |
| 102-37 | Stakeholder engagement on remuneration | IR Information > Corporate Governance > Executive Compensation |
| 102-38 | Ratio of total annual compensation | IR Information > Corporate Governance > Executive Compensation |
| 102-39 | Annual Total Remuneration Ratio Increase Rate | ー |
| 5. Stakeholder Engagement | ||
| 102-40 | List of stakeholder groups | Integrated Report 2025 pp. 11-12 Value Creation Process |
| 102-41 | Collective Bargaining Agreement | ー |
| 102-42 | Identifying and selecting stakeholders | ー |
| 102-43 | Stakeholders How to approach engagement | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-44 | Key items and concerns raised | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 6. Reporting Practices | ||
| 102-45 | Entities included in consolidated financial statements | Integrated report 2025 p105 |
| 102-46 | Determine the content of the report and the scope of the items | Integrated Report 2025 p.4 Editorial Policy Integrated Report 2025 pp. 51-52 Materiality |
| 102-47 | List of material items | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 102-48 | Restatement of information | ー |
| 102-49 | Reporting Changes | ー |
| 102-50 | Reporting Period | Integrated Report 2025 p.4 Target period |
| 102-51 | Date of last published report | ー |
| 102-52 | Reporting Cycle | Integrated Report 2025 p.4 Target period |
| 102-53 | Contact point for questions regarding the report | Integrated Report 2025 back cover |
| 102-54 | Compliant with GRI standards Claims of being a report | Book table |
| 102-55 | Content index | Book table |
| 102-56 | External Assurance | Sustainability > External Evaluation |
Management Methods
| GRI Standards | Disclosures | Placement |
|---|---|---|
| 103-1 | Description of material items and their scope | Sustainability ＞Sustainability policy, materiality, and promotion structure Sustainability > major sustainability themes (Materiality) > Identification Process |
| 103-2 | Management methods and their elements | Sustainability > Sustainability Policy, Materiality, and Promotion System |
| 103-3 | Management method evaluation | Sustainability > Sustainability Policy, Materiality, and Promotion System |
Material Items
economy
| GRI Standards | Disclosures | Placement |
|---|---|---|
| GRI 201: Economic Performance | ||
| 201-1 | Direct economic value created and distributed | IR Information > Business Performance and Financial Information > Financial Highlights |
| 201-2 | the financial impact of climate change; Other risks and opportunities | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Response to TCFD recommendations |
| 201-3 | defined benefit pension plan burdens; Other retirement plans | Integrated Report 2025 p95-96 |
| 201-4 | Financial support received from the government | ー |
| GRI 202: Local Economic Presence | ||
| 202-1 | Regional minimum wage Standard new employee salary ratio (by gender) | ー |
| 202-2 | Recruited from the local community Percentage of senior managers | ー |
| GRI 203: Indirect Economic Impacts | ||
| 203-1 | Infrastructure Investment and Support Services | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| 203-2 | Significant indirect economic impact | ー |
| GRI 204: Procurement Practices | ||
| 204-1 | Percentage of spending on local suppliers | ー |
| GRI 205: Anti-corruption | ||
| 205-1 | Businesses undergoing corruption risk assessment | IR Information > Corporate Governance > Compliance |
| 205-2 | Communication and training on anti-corruption policies and procedures | IR Information > Corporate Governance > Compliance |
| 205-3 | Confirmed corruption cases and measures taken | IR Information > Corporate Governance > Compliance |
| GRI 206: Anti-competitive conduct | ||
| 206-1 | Anti-competitive behavior, anti-trust, Legal action taken due to monopolistic practices | ー |
| GRI 207: Taxes | ||
| 207-1 | Approach to Taxation | ー |
| 207-2 | Tax governance, management, and risk management | ー |
| 207-3 | Tax-related stakeholders Engagement and Addressing Concerns | ー |
| 207-4 | Country Reports | ー |
environment
| GRI Standards | Disclosures | Placement |
|---|---|---|
| GRI 301: Raw materials | ||
| 301-1 | Weight or volume of raw materials used | ー |
| 301-2 | Recycled materials used | ー |
| 301-3 | Recycled products and packaging | ー |
| GRI 302: Energy | ||
| 302-1 | Energy consumption within an organization | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 302-2 | Extra-organizational energy consumption | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 302-3 | Energy intensity | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 302-4 | Reduced energy consumption | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 302-5 | Reducing the energy requirements of products and services | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| GRI 303: Water and Wastewater | ||
| 303-1 | Interactions with water as a shared resource | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 303-2 | Managing wastewater-related impacts | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 303-3 | water intake | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 303-4 | drainage | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 303-5 | water consumption | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| GRI 304: Biodiversity | ||
| 304-1 | Protected and non-protected areas Areas of high biodiversity value, or in their adjacent areas Owned, rented, or managed business sites | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Conservation of biodiversity |
| 304-2 | Activities, products and services that contribute to biodiversity Significant impact | Integrated Report 2024 pp. 39-56 Special Feature 3: Nankai Group's Biodiversity Conservation - Parks Garden contributes to biodiversity in Namba - |
| 304-3 | Habitat protection and restoration | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Conservation of biodiversity |
| 304-4 | Inhabit areas affected by the project IUCN Red List and Species on the domestic conservation list | ー |
| GRI 305: Air Emissions | ||
| 305-1 | Direct Greenhouse Gases (GHG) Emissions (Scope 1) | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 305-2 | Indirect Greenhouse Gases (GHG) Emissions (Scope 2) | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 305-3 | Other indirect greenhouse gases (GHGs) Emissions (Scope 3) | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 305-4 | Greenhouse gas (GHG) emissions intensity | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 305-5 | Reducing greenhouse gas (GHG) emissions | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Reduce CO2 emissions and promote the use of renewable energy to address climate change |
| 305-6 | Emissions of ozone-depleting substances (ODS) | Sustainability > ESG Data |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Sustainability > ESG Data |
| GRI 306: Waste | ||
| 306-1 | Waste generation and significant waste-related impacts | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 306-2 | Managing significant waste-related impacts | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 306-3 | generated waste | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 306-4 | Undisposed waste | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| 306-5 | Disposed waste | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| GRI 307: Environmental Compliance | ||
| 307-1 | Violation of environmental laws and regulations | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Realizing a recycling-oriented society |
| GRI 308: Supplier Environmental Assessment | ||
| 308-1 | New suppliers selected based on environmental standards | ー |
| 308-2 | in the supply chain Negative environmental impacts Measures taken | Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Environmental philosophy |
society
| GRI Standards | Disclosures | Placement |
|---|---|---|
| GRI 401: Employment | ||
| 401-1 | Employee hires and turnover | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Improving diverse human resources and expertise Sustainability > ESG Data |
| 401-2 | Paid to full-time employees, Allowances not provided to non-regular employees | ー |
| 401-3 | parental leave | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Improving diverse human resources and expertise Sustainability > ESG Data |
| GRI 402: Labor-Management Relations | ||
| 402-1 | Business Changes Minimum notice period | ー |
| GRI 403: Occupational Health and Safety | ||
| 403-1 | Occupational Safety and Health Management System | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Creating a lively and healthy working environment |
| 403-2 | Hazard Identification, risk assessment and accident investigation | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Creating a lively and healthy working environment |
| 403-3 | Occupational Health Services | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| 403-4 | Workers' Safety and Health Participation, consultation and communication | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| 403-5 | Worker training on occupational safety and health | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| 403-6 | Promoting worker health | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Creating a lively and healthy working environment |
| 403-7 | Directly connected through business relationships Prevention and mitigation of occupational health and safety impacts | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| 403-8 | Occupational Safety and Health Management System Workers covered by | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Creating a lively and healthy working environment |
| 403-9 | Work-related injuries | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Creating a lively and healthy working environment |
| 403-10 | Work-related illness or ill health | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Creating a lively and healthy working environment |
| GRI 404: Training and Education | ||
| 404-1 | per employee Average annual training hours | Sustainability > ESG Data |
| 404-2 | Employee Skills Improvement Program and Transition Assistance Programs | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Instilling common values within the Group and improving skills |
| 404-3 | Performance and Career Development undergoing regular reviews Employee ratio | ー |
| GRI 405: Diversity and Equal Opportunity | ||
| 405-1 | Governance bodies and Employee Diversity | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Improving diverse human resources and expertise Sustainability > ESG Data IR Information > Corporate Governance > Governance System |
| 405-2 | Gender ratio of base salary and total compensation | Sustainability > ESG Data |
| GRI 406: Non-discrimination | ||
| 406-1 | Cases of discrimination and remedies taken | ー |
| GRI 407: Freedom of Association and Collective Bargaining | ||
| 407-1 | Freedom of association and the right to collective bargaining potentially at risk Businesses and Suppliers | ー |
| GRI 408: Child Labor | ||
| 408-1 | Regarding child labor cases There is a significant risk Businesses and Suppliers | ー |
| GRI 409: Forced Labor | ||
| 409-1 | Regarding forced labor cases There is a significant risk Businesses and Suppliers | ー |
| GRI 410: Security Practices | ||
| 410-1 | Security personnel trained in human rights policies and procedures | ー |
| GRI 411: Indigenous Peoples' Rights | ||
| 411-1 | Cases of violations of indigenous peoples' rights | ー |
| GRI 412: Human Rights Assessment | ||
| 412-1 | Human rights reviews and impact assessments Targeted businesses | ー |
| 412-2 | Human rights policies and procedures Employee training | Sustainability > major sustainability themes (Materiality) > Creating a workplace and people where each individual can demonstrate their abilities > Respecting human rights and preventing harassment |
| 412-3 | Contains human rights clauses or Underwent human rights screening Important investment treaties and agreements | ー |
| GRI 413: Local Communities | ||
| 413-1 | With the local community Engagement, impact evaluation, Businesses that implemented development programs | Sustainability > major sustainability themes (Materiality) > Thriving and friendly community development Sustainability > major sustainability themes (Materiality) > Create a future full of dreams Sustainability > major sustainability themes (Materiality) > Contribute to preserving the global environment > Environmental events |
| 413-2 | Significant impact on local communities Negative impact Businesses that have an impact (actual or potential) | ー |
| GRI 414: Supplier Social Assessment | ||
| 414-1 | New suppliers selected based on social criteria | ー |
| 414-2 | in the supply chain Negative social impact and Measures taken | ー |
| GRI 415: Public Policy | ||
| 415-1 | political donations | ー |
| GRI 416: Customer Health and Safety | ||
| 416-1 | Products and Services For categories Health and safety impact assessment | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| 416-2 | Products and Services Health and safety impact Related violation cases | Sustainability > major sustainability themes (Materiality) > Further seek safety, security, and satisfaction |
| GRI 417: Marketing and Labeling | ||
| 417-1 | Product and service information and Labeling Requirements | ー |
| 417-2 | Product and service information and Labeling violation cases | ー |
| 417-3 | marketing· Regarding communication Violation case | ー |
| GRI 418: Customer Privacy | ||
| 418-1 | Violation of customer privacy and Regarding loss of customer data Substantiated complaints | ー |
| GRI 419: Socioeconomic Compliance | ||
| 419-1 | Violation of socio-economic laws and regulations | ー |
