Contents

Introduction

Management

Social (S)Environment (E)Governance (G)Recognition / Assurance

TOPPAN Group Business Outline | Recognition | List of Indicators Assured by an Independent Assurance Provider | Independent Assurance Report | Global Reporting Initiative Content Index

Global Reporting Initiative Content Index
The Sustainability Report 2023 has been prepared by referring

GRI 2: General Disclosures 2021

to the Global Reporting Initiative (GRI) Standards.

2-13

Delegation of responsibility for
managing impacts

PP. 16-18: Promotion Structure for
Sustainability Initiatives

GRI 2: General Disclosures 2021

2-14

Role of the highest governancebody in sustainability reporting

—
—

2-1

Organizational details

P. 155: TOPPAN Group Business Outline

2-15

Conflicts of interest

2-2

Entities included in theorganization’s sustainability
reportingP. 03: Editorial Policy

2-16Communication of criticalconcerns

2-3

Reporting period, frequency andcontact point

P. 03: Editorial Policy
P. 23: Business Materiality: Targets andResults

2-4

Restatements of information

P. 99: TOPPAN Group Medium-andLong-Term Environmental Targets for
Fiscal 2030 (Fiscal 2022 Results)

P. 121: Associated Data
2-5

2-6

2-7

External assurance

Activities, value chain and otherbusiness relationships

Employees

PP. 158-159: List of Indicators Assured by
an Independent Assurance Provider
P. 160: Independent Assurance Report

P. 155: TOPPAN Group Business Outline

P. 135: Internal Audits

Workers who are not employees

2-9

Governance structure andcomposition

2-10

Nomination and selection of thehighest governance body

P. 135: Composition, Authority, and Roleof the Advisory Committee

2-11

Chair of the highest governance
body

—

2-12

Role of the highest governancebody in overseeing themanagement of impacts

P. 147: Internal Reporting System
PP. 124-125: Fiscal 2022 Results

2-17

PP. 16-18: Promotion Structure for
Sustainability Initiatives

2-28

Membership associations

2-18

Evaluation of the performanceof the highest governance body

P. 137: Evaluating the Effectiveness of theBoard of Directors

P. 105: Reducing Greenhouse Gas
Emissions2-29

PP. 81-84: Engagement

2-19

Remuneration policies—

Approach to stakeholder
engagement

2-30

Collective bargaining
agreements

2-20

Process to determine
remuneration

2-21

Annual total compensation
ratio

2-22

Statement on sustainable
development strategy

P. 135: Composition, Authority, and Roleof the Advisory Committee—
PP. 12-13: To Our Stakeholders

P. 28: Message from an External Director
P. 06: The TOPPAN Group’s Purpose &Values

2-23

Policy commitments

P. 54: Basic ApproachP. 66: Basic ApproachP. 60: Labor-Management Partnership at
Toppan Inc.

GRI 3: Material Topics 2021
3-1

Process to determine material
topics

P. 20: Material Issues to Address

3-2

List of material topics

P. 21: Materiality at the TOPPAN Group
P. 22: Initiatives and Accomplishments
Related to Materiality

3-3Management of material topics

2-24

P. 57: Human Rights Training andHarassment Prevention

Embedding policy
commitments

PP. 145-146: Compliance Training

PP. 55-57: Promotion Framework; Human
Rights Due Diligence
2-25

GRI 201: Economic Performance 2016
Management approach
disclosures

PP. 67-68: Promotion Framework

PP. 69-71: Sustainable Procurement
Initiatives

Processes to remediate negative
impacts

PP. 69-71: Sustainable Procurement
Initiatives

PP. 124-125: Approach to Environmental
ComplianceP. 23: Business Materiality: Targets andResults
PP. 24-26: Companywide Materiality:
Targets and Results

PP. 07-09: Direction for the TOPPAN
Group

PP. 55-56: Promotion Framework; Human
Rights Due Diligence

P. 146: Compliance in Fiscal 2022

P. 57: Human Rights Training andHarassment Prevention

P. 137: Remuneration Paid to Directors
and Audit & Supervisory Board Members
at Toppan Inc.

P. 136: Directors and Audit & Supervisory
Board Members at Toppan Inc.

PP. 134-135: Promotion Framework at
Toppan Inc.

P. 124: Handling Inquiries andComplaints

Collective knowledge of thehighest governance bodyPP. 133-136: Corporate GovernancePP. 16-18: Promotion Structure for
Sustainability Initiatives

P. 69: Advocating the Basic Procurement
Policy (Fair transactions by procurement
departments)

Compliance with laws andregulations

PP. 43-44: Information on Employees at
the TOPPAN Group

2-8

Mechanisms for seeking advice
and raising concerns

2-27

PP. 41-42: Information on Employees at
Toppan Inc.

P. 41: Information on Employees at
Toppan Inc.

2-26

P. 17: Risk Management

P. 67: Selecting Key Business Partners
P. 69: Selecting Key Business Partners

P. 57: Grievance Mechanism

PP. 138-140: Promotion Framework

P. 106: Greenhouse Gas Emissions

PP. 114-115: c) The Organization’s Targets
for Management of Climate-related Risks
and Opportunities and Progress against
Targets

GRI 2: General Disclosures 2021

—

201-1

Direct economic value
generated and distributed

201-2

Financial implications andother risks and opportunities
due to climate change

201-3

Defined benefit plan obligations—
and other retirement plans

201-4

Financial assistance received
from government

P. 155: TOPPAN Group Business Outline
PP. 110-115: Climate Change Disclosure
According to TCFD Recommendations
P. 127: Environmental Accounting—

P. 147: Internal Reporting System

161

Sustainability Report 2023

Contents

Introduction

Management

Social (S)Environment (E)Governance (G)Recognition / Assurance

TOPPAN Group Business Outline | Recognition | List of Indicators Assured by an Independent Assurance Provider | Independent Assurance Report | Global Reporting Initiative Content Index

GRI 202: Market Presence 2016
Management approach
disclosures

202-1
202-2

Ratios of standard entry level
wage by gender compared to
local minimum wage
Proportion of senior
management hired from thelocal community

GRI 301: Materials 2016—

PP. 95-100: Environmental Policy—

PP. 110-115: Climate Change Disclosure
According to TCFD Recommendations

203-1

Infrastructure investments andservices supported

203-2

Significant indirect economic
impacts

Management approach
disclosures—
P. 23: Business Materiality: Targets andResults
P. 73: New Business Creation Themes

P. 91: System Development Base underCommunity Partnership

204-1

Proportion of spending on local
suppliers

301-1

Materials used by weight orvolumeP. 121: Material Input

301-2

Recycled input materials used

−

301-3

Reclaimed products and theirpackaging materials−

GRI 302: Energy 2016

—

205-1
205-2
205-3

Communication and training
about anti-corruption policies
and procedures
Confirmed incidents ofcorruption and actions taken

P. 146: Anti-Corruption Initiatives
P. 145: Compliance Training

P. 146: Anti-Corruption Initiatives
—

206-1

Legal actions for anticompetitive behavior, anti-trust,and monopoly practices

P. 146: Anti-Corruption Initiatives

P. 154: Tax Governance207-1

Approach to tax

P. 154: Tax Governance

207-2

Tax governance, control, andrisk management

P. 154: Tax Governance

207-3

Stakeholder engagement andmanagement of concerns
related to tax

—

207-4

Country-by-country reporting—PP. 116-118: Biodiversity
304-1

304-4

P. 99: Renewable-derived Energy: Amountand Ratio

IUCN Red List species andnational conservation list species
N/A
with habitats in areas affectedby operations

GRI 305: Emissions 2016

PP. 95-100: Environmental Policy

P. 109: Energy Consumption

PP. 106-107: Scope 1, 2, 3 Greenhouse
Gas Emissions

302-4

Reduction of energy
consumption

P. 109: Energy Consumption

PP. 101-104: Environmental Management

Management approach
disclosures

PP. 105-109: Contributing to
Decarbonization

PP. 110-115: Climate Change Disclosure
According to TCFD Recommendations
PP. 124-125: Pollution Control

P. 24: Companywide Materiality: Targets
and Results

PP. 128-129: Environmentally Friendly
Products

GRI 303: Water and Effluents 2018
P. 24: Companywide Materiality: Targets andResults

P. 99: Scope 1 & 2 Greenhouse Gas
Emissions305-1

PP. 95-100: Environmental Policy

P. 106: Greenhouse Gas Emissions; Scope
Direct (Scope 1) GHG emissions 1, 2, 3 Greenhouse Gas Emissions
P. 108: Values, Results, and Evaluation ofEnvironmental Targets for Fiscal 2022
P. 115: Scope 1 & 2 Greenhouse Gas
EmissionsPP. 101-104: Environmental Management

P. 126: Environmental Performance Data

PP. 110-115: Climate Change Disclosure
According to TCFD Recommendations

P. 24: Companywide Materiality: Targets
and Results

PP. 119-120: Building of a Recyclingoriented Society

P. 99: Scope 1 & 2 Greenhouse Gas
EmissionsPP. 124-125: Pollution Control

PP. 119-120: Building of a Recyclingoriented Society

303-1

Interactions with water as ashared resource

303-2

Management of water dischargePP. 124-125: Pollution Control
related impacts

303-3

Water withdrawal

PP. 124-125: Pollution Control

P. 121: Water Withdrawal

P. 126: Environmental Performance Data

162

PP. 116-118: Biodiversity

P. 24: Companywide Materiality: Targets
and Results

PP. 106-107: Scope 1, 2, 3 Greenhouse Gas
Emissions

Energy intensity

Reductions in energy
requirements of products andservices

Operational sites owned, leased,managed in, or adjacent to,protected areas and areas ofP. 117: Consideration of Land-use
high biodiversity value outside
protected areas

PP. 110-115: Climate Change Disclosure
According to TCFD Recommendations

302-3

Management approach
disclosures

PP. 101-104: Environmental Management

P. 117: Consideration of Land-use

PP. 106-107: Scope 1, 2, 3 Greenhouse
Gas Emissions

GRI 207: Tax 2019

PP. 95-100: Environmental Policy

Habitats protected or restored

Energy consumption outside of
the organization

302-5

P. 69: Conserving Biodiversity

Management approach
disclosures

304-3

302-2

—

Management approach
disclosures

P. 24: Companywide Materiality: Targets
and Results

P. 126: Environmental Performance Data

PP. 144-146: Strict Compliance

GRI 206: Anti-competitive Behavior 2016
Management approach
disclosures

Energy consumption within theorganization

P. 138: Risk Management

P. 146: Anti-Corruption Initiatives
Operations assessed for risks
related to corruption

GRI 304: Biodiversity 2016

P. 69: Conserving Biodiversity

PP. 105-109: Contributing to
Decarbonization

GRI 205: Anti-corruption 2016

Management approach
disclosures−

Significant impacts of activities,
products, and services on
biodiversity

PP. 101-104: Environmental Management

Management approach
disclosures

302-1

P. 126: Environmental Performance Data

304-2

PP. 95-100: Environmental Policy

PP. 66-71: Supply Chain Management

PP. 66-67: Supply Chain Management

Water consumption

P. 121: Effluent Discharge

P. 126: Environmental Performance Data—

PP. 54-55: Human Rights

303-5

P. 130: Green Procurement and Green
Purchasing

GRI 204: Procurement Practices 2016
Management approach
disclosures

Water discharge

PP. 116-118: Biodiversity—

GRI 203: Indirect Economic Impacts 2016
Management approach
disclosures

PP. 101-104: Environmental Management

303-4

305-2

Energy indirect (Scope 2) GHG
emissionsP. 106: Greenhouse Gas Emissions; Scope
1, 2, 3 Greenhouse Gas Emissions
P. 108: Values, Results, and Evaluation ofEnvironmental Targets for Fiscal 2022
P. 115: Scope 1 & 2 Greenhouse Gas
EmissionsP. 126: Environmental Performance Data

Sustainability Report 2023

Contents

Introduction

Management

Social (S)Environment (E)Governance (G)Recognition / Assurance

TOPPAN Group Business Outline | Recognition | List of Indicators Assured by an Independent Assurance Provider | Independent Assurance Report | Global Reporting Initiative Content Index

P. 24: Companywide Materiality: Targets
and Results

P. 24: Companywide Materiality: Targets
and Results

P. 99: Scope 3 Greenhouse Gas Emissions
305-3

Other indirect (Scope 3) GHG
emissionsP. 106: Greenhouse Gas Emissions; Scope
1, 2, 3 Greenhouse Gas Emissions
P. 108: Values, Results, and Evaluation ofEnvironmental Targets for Fiscal 2022
P. 115: Scope 3 Greenhouse Gas
Emissions305-4

GHG emissions intensity

306-5

Waste directed to disposal

P. 105: Activities

305-5

Reduction of GHG emissions

PP. 114-115: c) The Organization’s Targets
for Management of Climate-related Risks
and Opportunities and Progress against
Targets
305-6
305-7

Emissions of ozone-depleting
substances (ODS)

P. 108: Percentages of Greenhouse Gas
Emissions by Type

Nitrogen oxides (NOx), sulfur
oxides (SOx), and othersignificant air emissions

P. 108: Percentages of Greenhouse Gas
Emissions by TypeP. 24: Companywide Materiality: Targets
and Results
Management approach
disclosures

PP. 119-121: Building of a Recyclingoriented Society
306-1

Waste generation and significant
waste-related impacts

PP. 119-121: Building of a Recyclingoriented Society
PP. 95-96: Environmental Targets

306-2

306-3

Management of significant waste- PP. 101-104: Environmental Management
related impacts
P. 119: Building of a Recycling-oriented
Society
Waste generated

P. 119: Discharge and Treatment ofHazardous and Non-hazardous Waste

Waste diverted from disposal

308-1
308-2

New suppliers that werescreened using environmental
criteria
Negative environmental
impacts in the supply chain
and actions taken

P. 63: Measures for Mental Healthcare

Management approach
disclosures

403-2
403-3

Occupational health services

PP. 124-125: Pollution Control

403-4

Worker participation,
PP. 60-62: Occupational Safety andconsultation, andHealthcommunication on occupational
P. 63: Measures for Mental Healthcare
health and safety

403-5

Worker training on occupational
health and safety

P. 146: Compliance in Fiscal 2022

PP. 66-71: Supply Chain Management

PP. 69-71: Main Activities and Results

401-2

P. 44: Information on Employees at the
TOPPAN Group

P. 25: Companywide Materiality: Targets
and Results
P. 46: Support Systems for Employeeswith Children

P. 65: Main Leave Systems and Family
Benefits

GRI 402: Labor/Management Relations 2016
P. 57: Labor Rights
Management approach
disclosures

P. 119: Discharge and Treatment ofHazardous and Non-hazardous Waste

PP. 61-62: Occupational Safety and
HealthP. 63: Measures for Mental Healthcare

403-6

Promotion of worker health403-7

Prevention and mitigation ofoccupational health and safety
impacts directly linked bybusiness relationships

PP. 54-59: Human Rights
P. 42: Information on Employees at
Toppan Inc.

Benefits provided to full-time
employees that are not provided
P. 56: Follow-up Assessments
to temporary or part-time
employees

P. 99: Waste Plastic Material Recycling
Rate

PP. 57-58: Securing Occupational Safety
and HealthP. 26: Companywide Materiality: Targets
and Results
PP. 60-61: Health Management

P. 63: Measures for Mental Healthcare

New employee hires andemployee turnover

Parental leave

P. 62: Data on Occupational Accidents

PP. 69-71: Main Activities and Results

401-1

401-3

P. 60: Promotion Framework

PP. 110-112: Climate Change Disclosure
According to TCFD Recommendations

PP. 101-104: Environmental
Management

GRI 401: Employment 2016

P. 126: Environmental Performance Data
P. 24: Companywide Materiality: Targets
and Results

306-4

Management approach
disclosures

PP. 95-100: Environmental Policy

PP. 101-104: Environmental Management

P. 56: Results of Human Rights Due
Diligence

GRI 308: Supplier Environmental Assessment 2016

P. 126: Environmental Performance Data

GRI 306: Waste 2020

Non-compliance withenvironmental laws andregulations

PP. 57-58: Securing Occupational Safety
and HealthOccupational health and safety
management system
Hazard identification, risk
assessment, and incident
investigation

PP. 144-147: Strict Compliance
307-1

PP. 60-63: Employee Health & Safety /Work-Life Balance

403-1

PP. 95-100: Environmental Policy
Management approach
disclosures

PP. 54-59: Human Rights

Management approach
disclosures

P. 119: Discharge and Treatment ofHazardous and Non-hazardous Waste

P. 126: Environmental Performance Data

P. 99: Scope 3 Greenhouse Gas Emissions

P. 108: Values, Results, and Evaluation ofEnvironmental Targets for Fiscal 2022

P. 99: Final Landfill Waste Disposal

GRI 307: Environmental Compliance 2016

PP. 106-107: Scope 1, 2, 3 Greenhouse
Gas Emissions

P. 106: Greenhouse Gas Emissions; Scope
1, 2, 3 Greenhouse Gas Emissions

GRI 403: Occupational Health and Safety 2018

P. 60: Labor-Management Partnership at
Toppan Inc.

PP. 66-71: Supply Chain Management

403-8

Workers covered by an
occupational health and safety
management system

PP. 57-58: Securing Occupational Safety
and Health403-9

Work-related injuries

P. 62: Data on Occupational Accidents

403-10Work-related ill healthP. 26: Companywide Materiality: Targets
and Results
P. 63: Measures for Mental Healthcare

GRI 404: Training and Education 2016
Management approach
disclosures

PP. 30-40: Human Assets

404-1

Average hours of training peryear per employee

P. 40: Human Asset Development
Initiatives

404-2

Programs for upgrading
employee skills and transition
assistance programs

PP. 30-40: Human Assets

404-3

Percentage of employees
receiving regular performanceand career development
reviews—

P. 64: Work Styles at Toppan Inc.

P. 82: Labor-Management Approach to“Respect for Human Beings”

P. 126: Environmental Performance Data
402-1

Minimum notice periods
regarding operational changes—

163

Sustainability Report 2023

Contents

Introduction

Management

Social (S)Environment (E)Governance (G)Recognition / Assurance

TOPPAN Group Business Outline | Recognition | List of Indicators Assured by an Independent Assurance Provider | Independent Assurance Report | Global Reporting Initiative Content Index

GRI 405: Diversity and Equal Opportunity 2016
Management approach
disclosures

405-1

405-2

Diversity of governance bodies
and employees

PP. 45-49: Diversity & Inclusion
PP. 57-59: Labor Rights

P. 41: Information on Employees at
Toppan Inc.

P. 43: Information on Employees at the
TOPPAN Group

P. 136: Directors and Audit & Supervisory
Board Members at Toppan Inc.

Ratio of basic salary andPP. 58-59: Paying Appropriate Wages
remuneration of women to men

GRI 406: Non-discrimination 2016
Management approach
disclosures
406-1

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1

Operations and suppliers inwhich the right to freedom of
association and collective
bargaining may be at risk

PP. 54-59: Human Rights—

GRI 408: Child Labor 2016408-1

Management approach
disclosures
Operations and suppliers at
significant risk for incidents ofchild labor

Management approach
disclosures
412-1

PP. 54-59: Human Rights
—

409-1

Operations and suppliers at
significant risk for incidents offorced or compulsory labor

PP. 54-59: Human Rights
—

412-3

Significant investment
agreements and contracts that
include human rights clauses orthat underwent human rights
screening

410-1

Security personnel trained inhuman rights policies orprocedures——

GRI 411: Rights of Indigenous Peoples 2016
Management approach
disclosures
411-1

Management approach
disclosures

P. 57: Human Rights Training andHarassment Prevention
PP. 67-71: Supply Chain Management

418-1

PP. 148-153: Information Security

Substantiated complaints
concerning breaches of customer
N/A
privacy and losses of customer
data

GRI 419: Socioeconomic Compliance 2016
Management approach
disclosures
419-1

PP. 144-147: Strict ComplianceNon-compliance with laws andregulations in the social andeconomic area

P. 146: Compliance in Fiscal 2022

GRI 413: Local Communities 2016
Management approach
disclosures

413-1

413-2

PP. 85-86: Social Contribution Activities

Operations with local
community engagement, impact
assessments, and development
programs
Operations with significant
actual and potential negative
impacts on local communities

PP. 86-93: Social Contribution Activities—

GRI 414: Supplier Social Assessment 2016
Management approach
disclosures

PP. 66-71: Supply Chain Management414-1

New suppliers that werescreened using social criteria

PP. 69-71: Main Activities and Results

414-2

Negative social impacts in the
supply chain and actions taken

PP. 69-71: Main Activities and Results

GRI 415: Public Policy 2016415-1

Management approach
disclosures

P. 146: Anti-Corruption Initiatives

Political contributions

P. 146: Anti-Corruption Initiatives

GRI 416: Customer Health and Safety 2016

GRI 410: Security Practices 2016
Management approach
disclosures

P. 49: Diversity Training

Employee training on humanrights policies or procedures

GRI 409: Forced or Compulsory Labor 2016
Management approach
disclosures

GRI 418: Customer Privacy 2016

PP. 54-59: Human Rights

Operations that have been
subject to human rights reviews PP. 55-56: Human Rights Due Diligenceor impact assessments

412-2

PP. 54-59: Human Rights

Incidents of discrimination andP. 56: Follow-up Assessments
corrective actions taken
Management approach
disclosures

GRI 412: Human Rights Assessment 2016

P. 25: Companywide Materiality: Targets
and Results

416-1
416-2

Management approach
disclosures

PP. 50-53: Universal Design

Assessment of the health andsafety impacts of product andservice categories

PP. 50-53: Universal Design

PP. 79-80: Total Quality Assurance
PP. 79-80: Total Quality Assurance

Incidents of non-complianceconcerning the health and safety N/A
impacts of products and services

GRI 417: Marketing and Labeling 2016—

PP. 50-53: Universal Design

Management approach
disclosures

Incidents of violations involving—
rights of indigenous peoples
417-1

417-2
417-3

PP. 79-80: Total Quality Assurance

PP. 50-51: Universal Design
Requirements for product andservice information and labeling P. 131: CFP and Carbon Offsetting
Initiatives
Incidents of non-complianceconcerning product and service
information and labeling
Incidents of non-complianceconcerning marketing
communications

N/A
N/A

164

Sustainability Report 2023