Attached
Reference

Guideline Comparison Tables
GRI Guidelines

GRI Standard Comparison Table (GRI Content Index for “In Accordance”)
This report has been prepared in accordance with the GRI Standards.
Indicator
102

References

Pages

GENERAL DISCLOSURESGRI 102:
1

General Disclosures 2016
Organizational profile

102-1

Name of the organization

1.1.1 C orporate Overview

p. 6[Web] Company Profile—

https://holdings.fujifilm.com/en/about/companyprofile
102-2

Activities, brands, products, and services

102-3

Location of headquarters

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)
Integrated Reports > The Fujifilm Group’s proprietary technology

p. 58

1.1.1 C orporate Overview

p. 6[Web] Company Profile—

https://holdings.fujifilm.com/en/about/companyprofile[Web] Group Companies
102-4

102-5

Location of operations

Ownership and legal form—

https://holdings.fujifilm.com/en/about/group
Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

1.1.1 C orporate Overview

p. 6[Web] Company Profile—

https://holdings.fujifilm.com/en/about/companyprofile
102-6

102-7

102-8

Markets served

Scale of the organization

Information on employees and other workers

1.1.2 F inancial Highlights

p. 7-81.1.1 C orporate Overview

p. 6[Web] Company Profile—

https://holdings.fujifilm.com/en/about/companyprofile
4.1.2-1. F ujifilm Group: All employees

p. 104

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

1.1.1 C orporate Overview

p. 6[Web] Company Profile—

https://holdings.fujifilm.com/en/about/companyprofile
4.1.2-1. F ujifilm Group: All employees

p. 104

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

No significant changes in the number of employees
102-9

Supply chain

2.5.2 F ujifilm Group Procurement Overview

102-10Significant changes to the organization and its supply
chain

No significant changes

102-11

Precautionary Principle or approach102-12102-132

External initiatives

Membership of associations

p. 54-55

2.2.4-3. R esponse to crisis

p. 33

3.1.3 E MS: Certification/Audit/Verification

p. 67

4.5.2-1. H uman rights due diligence process

p. 126[Web] Member Organizations/Third-Party Initiatives—

https://holdings.fujifilm.com/en/sustainability/evaluation
1.2.8 M ember Organizations/Third-Party Initiatives

p. 21[Web] Member Organizations/Third-Party Initiatives—

https://holdings.fujifilm.com/en/sustainability/evaluation
1.2.8 M ember Organizations/Third-Party Initiatives

p. 21

3.3.2-2. E ndorsement and support for climate change policies

p. 79-80

Strategy102-14

Statement from senior decision-makerIntegrated Report > CEO Message

p. 17-22

Key impacts, risks, and opportunities

1.2.4 B ackground of CSR Planning and Process for Identifying Priority
Issues (Materiality)p. 11-14

102-15

1.2.5 S VP 2030 Major Targets and Results in FY2021

p. 15-16

1.2.2 P hilosophical Concepts and Related Policies of the Fujifilm Group

p. 9-10[Web] Fujifilm Group Corporate Philosophy
https://holdings.fujifilm.com/en/about/philosophy—

3

Ethics and integrity

102-16

Values, principles, standards, and norms of behavior

─1─Indicator
102-17
4

Mechanisms for advice and concerns about ethics

References

Pages

2.2.5-4. Whistle-blowing and consultation system

p. 35

1.2.3-1. T he Fujifilm Group’s CSR promotion system

p. 11

2.1.2 C orporate Governance and Governing Structure

p. 22-23

Governance102-18Governance structure102-19Delegating authority

1.2.3-1. The Fujifilm Group’s CSR promotion systemp. 11102-20Executive-level responsibility for economic,
environmental,and social topics

1.2.3-1. The Fujifilm Group’s CSR promotion systemp. 11102-21

Consulting stakeholders on economic,
environmental,and social topics

1.2.3-1. The Fujifilm Group’s CSR promotion system

p. 11

1.2.7 C ommunication with Stakeholders

p. 19-20

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

2.1.2 C orporate Governance and Governing Structure

p. 22-23

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

2.1.2 C orporate Governance and Governing Structure

p. 22-23

102-23Chair of the highest governance body

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

Corporate Governance Report (In Japanese only)—

2.1.4 Diversity among Directors

p. 23[Web] Corporate Governance Guidelines > 10. Selection Criteria for
Director Candidates, CEO Candidate and Audit & Supervisory Board
Member Candidates—

102-24

Nominating and selecting the highest governancebody

https://www.fujifilm.com/files-holdings/en/about/governance/about_governance_ff_governance_guideline_en.pdf[Web] Corporate Governance Guidelines > 18. Related-Party Transactions
102-25

Conflicts of interest

102-26

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

102-27102-28

Collective knowledge of highest governance body

Evaluating the highest governance body’s
performancehttps://www.fujifilm.com/files-holdings/en/about/governance/about_governance_ff_governance_guideline_en.pdf
1.2.3-1. T he Fujifilm Group’s CSR promotion system

p. 11[Web] Corporate Governance Guidelines > 17. Policy on Training of
Directors and Audit & Supervisory Board Members
https://www.fujifilm.com/files-holdings/en/about/governance/about_governance_ff_governance_guideline_en.pdf
2.1.6 T he Evaluation of the Effectiveness of the Board of Directors

p. 25-26

2.1.7 E xecutive Remuneration

p. 26-29[Web] Remuneration to Directors and Audit & Supervisory Board Members
https://holdings.fujifilm.com/en/about/governance/compensation—

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

1.2.4-3. P rocess for identifying materiality (priority issues)p. 12-14

2.2.4 R isk Management

p. 31-33

2.2.3 C ompliance and Risk Management Promotion Structure

p. 31

2.2.4 R isk Management

p. 31-33

1.2.3 C SR Management System

p. 11

2.2.4 R isk Management

p. 31-33

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

102-30Effectiveness of risk management processes

102-31

Review of economic, environmental, and social
topics102-32Highest governance body’s role in sustainability
reporting

1.2.3-2. Effective management systemp. 11102-33

Communicating critical concerns

2.2.5-4. W histle-blowing and consultation systemp. 35

102-34Nature and total number of critical concerns

N/A

102-35

Remuneration policies

102-36

Process for determining remuneration

102-37

Stakeholders’ involvement in remuneration

102-38Annual total compensation ratio

102-39Percentage increase in annual total compensation
ratio

5

1.2.6-2. R elationship between CSR plan and management planp. 18-19

2.1.7 E xecutive Remuneration

p. 26-29

2.1.7 Executive Remuneration

p. 26-29

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

1.2.7 C ommunication with Stakeholders

p. 19-20

Stakeholder engagement102-40

List of stakeholder groups

─2─Indicator

References

Pages

102-41

Collective bargaining agreements

102-42

Identifying and selecting stakeholders

1.2.7 C ommunication with Stakeholders

p. 19-20

102-43

Approach to stakeholder engagement

1.2.7 C ommunication with Stakeholders

p. 19-20

102-44

Key topics and concerns raised

N/A

6

Reporting practice102-45

Entities included in the consolidated financial
statements[Web] Group Companies—

https://holdings.fujifilm.com/en/about/group
1.0 About Sustainability Reportp. 4

102-46

Defining report content and topic Boundaries

1.2.4-3. P rocess for identifying materiality (priority issues)p. 12-14

102-47

List of material topics

1.2.6-1. S VP2030 Priority Areas and Priority Issues (Materiality)p. 17102-48

Restatements of information

N/A

102-49Changes in reporting

N/A

102-50

Reporting period

1.0 A bout Sustainability Reportp. 4

102-51

Date of most recent report

1.0 A
 bout Sustainability Reportp. 4

102-52

Reporting cycle

1.0 A bout Sustainability Reportp. 4

102-53

Contact point for questions regarding the report

1.0 A
 bout Sustainability Reportp. 4

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

1.0 A bout Sustainability Report102-55

GRI content index

Guideline Comparison Table—GRI Guidelines

102-56External assurance

103

Back coverp. 4[Web] Independent Assurance Reporthttps://holdings.fujifilm.com/en/sustainability/evaluation

Management Approach

GRI 103:

Management Approach 2016

103-1

Explanation of the material topic and its Boundary

103-2

The management approach and its components

103-3

Evaluation of the management approach

200

1.2.4-3. P rocess for identifying materiality (priority issues)p. 12-14

1.2.5 S VP 2030 Major Targets and Results in FY2021

p. 15-16

1.2.5 S VP 2030 Major Targets and Results in FY2021

p. 15-16

1.1.2 F inancial Highlights

p. 7

2.5.2 F ujifilm Group Procurement Overview

p. 54-55

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

Economic

GRI 201:

201-1

Economic Performance 2016

Direct economic value generated and distributed

201-2

Financial implications and other risks andopportunities due to climate change

3.2 C limate Change Strategy

p. 70-77

201-3

Defined benefit plan obligations and other retirement
plans

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)

—

201-4

Financial assistance received from government

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

4.1.2-3. Fujifilm Group Japan operating companies: New regular
employee hires

p. 105-106[Web] Fujifilm Group Code of Conduct > Fair Corporate Activities—

GRI 202:

202-1

Market Presence 2016

Ratios of standard entry level wage by gendercompared to local minimum wage

https://holdings.fujifilm.com/en/about/philosophy/law
202-2
GRI 203:

Proportion of senior management hired from the local
community
Indirect Economic Impacts 2016

203-1

Infrastructure investments and services supported

203-2

Significant indirect economic impacts

─3─

Indicator
GRI 204:
204-1
GRI 205:

References

Pages

2.5.2 Fujifilm Group Procurement Overview

p. 54-55

Procurement Practices 2016
Proportion of spending on local suppliers
Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

2.2.7-1. Efforts for anti-corruption (bribery)

p. 36

205-2

Communication and training about anti-corruption
policies and procedures

2.2.6-2. C ompliance awareness survey

p. 35

2.5.5-2. O
 verview of FY2021 activities

p. 59-60

205-3

Confirmed incidents of corruption and actions taken

2.2.7-1. E fforts for anti-corruption (bribery)

p. 36

2.2.7-2. P reventing anti-competitive practices

p. 36

GRI 206:
206-1
GRI 207:

Anti-competitive Behavior 2016
Legal actions for anti-competitive behavior, antitrust,and monopoly practices
Tax 2019

207-1

Approach to tax

2.1.8 T ax Policy

p. 29

207-2

Tax governance, control, and risk management

2.1.8 T ax Policy

p. 29

207-3

Stakeholder engagement and management ofconcerns related to tax

2.1.8 T ax Policy

p. 29

207-4

Country-by-country reporting

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

3.1.5 M aterial Flow

p. 68

3.1.5 M aterial Flowp. 68

3.4.3 E ffective Recycling of Used Products

p. 85-86

3.4.3 E ffective Recycling of Used Products

p. 85-86

3.3.3-4. E nergy Consumption Datap. 82

3.3.3-5. R enewable Energy-derived Power Consumption

p. 82

3.3.3-6. S tatus for Renewable Energy-derived Power Consumption

p. 83

300

Environmental

GRI 301:

Materials 2016

301-1

Materials used by weight or volume301-2

Recycled input materials used

301-3

Reclaimed products and their packaging materials

GRI 302:

302-1

Energy 2016

Energy consumption within the organization

302-2

Energy consumption outside of the organization

305-3

Energy intensity

302-4

Reduction of energy consumption

3.3.3-4. E nergy Consumption Data

p. 82

302-5

Reductions in energy requirements of products andservices

3.5.4 R
 esult of Design for Environment

p. 92

3.4.4 E ffective Use of Water Resources

p. 87-88

3.4.5 R esponse to Water Risks

p. 89

3.4.6 W orking Together with Water-Related Stakeholders

p. 90

3.6.8 Managing Pollutants

p. 99-100

3.4.4-2. R esults in water resource management

p. 88

3.4.5 R esponse to Water Risks

p. 89

3.4.4-2. R esults in water resource management

p. 88

3.6.8 M anaging Pollutants

p. 99-100

GRI 303:

303-1

Water 2018

Interactions with water as a shared resource

303-2

Management of water discharge-related impacts

303-3

Water withdrawal

303-4

Water discharge

303-5

Water consumption

GRI 304:

Biodiversity 2016

304-1

Operational sites owned, leased, managed in, or
adjacent to, protected areas and areas of highbiodiversity value outside protected areas

3.7.2 R isk Assessments of Our Business Activities

p. 101

304-2

Significant impacts of activities, products, andservices on biodiversity

3.7.2 R isk Assessments of Our Business Activities

p. 101

304-3

Habitats protected or restored

3.7.3-2. R educing environmental impact at our factories and contributing
to local communities

p. 102

─4─

Indicator
304-4
GRI 305:

References

Pages

IUCN Red List species and national conservation list
species with habitats in areas affected by operations
Emissions 2016

305-1

Direct (Scope 1) GHG emissions

3.3.3-1. GHG Emissions (Scope 1, 2)

p. 80

305-2

Energy indirect (Scope 2) GHG emissions

3.3.3-1. GHG Emissions (Scope 1, 2)

p. 80

305-3

Other indirect (Scope 3) GHG emissions

3.3.3-2. GHG E
 missions (Scope 3)

p. 81

305-4

GHG emissions intensity

305-5

Reduction of GHG emissions

3.2.5-1. Targets and progresses of CO2 emissions reduction across theentire product lifecycle

p. 76

305-6

Emissions of ozone-depleting substances (ODS)

3.6.6-1. E missions of FCs and VOC

p. 97

305-7

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

3.6.6 F luorocarbons Emissions/Volatile Organic Compounds (VOC)
Emissionsp. 97-98

3.4.2 R educing Waste and Using Resources Effectively

p. 84-85

3.4.2 R educing Waste and Using Resources Effectively

p. 84-85

3.4.3 E ffective Recycling of Used Products

p. 85-86

3.4.2-2. R educing waste

p. 84

3.4.2-2. R educing waste

p. 84

3.4.2-3. V aluable-converted waste

p. 85

3.4.2-4. Recycling

p. 85

3.4.2-2. R educing waste

p. 84

3.1.6 R esponse to Environmental Laws and Regulations

p. 69

GRI 306:

Waste 2020

306-1

Waste generation and significant waste-related
impacts

306-2

Management of significant waste-related impacts

306-3

Waste generated

306-4

Waste diverted from disposal

306-5
GRI 307:
307-1
GRI 308:

Waste directed to disposal
Environmental Compliance 2016
Non-compliance with environmental laws andregulations
Supplier Environmental Assessment 2016308-1

New suppliers that were screened using
environmental criteria

2.5.3 P rocurement Policy and Structurep. 55-57

2.5.6 E nvironmental Efforts in the Supply Chain

p. 60-61

308-2

Negative environmental impacts in the supply chain
and actions taken

2.5.5-2. Overview of FY2021 activities

p.59-60

2.5.6 Environmental Efforts in the Supply Chain

p.60-61

4.1.2-2. F ujifilm Group Japan operating companies: Regular employees

p. 104-105

4.1.2-3. F ujifilm Group Japan operating companies: New regular
employee hires

p. 105-106

4.2.3-2. S ystems for balancing work and life

p. 109-110

400

SocialGRI 401:

401-1

Employment 2016

New employee hires and employee turnover

401-2

Benefits provided to full-time employees that are notprovided to temporary or part-time employees

4.2.3-2. S ystems for balancing work and life

p. 109-110

401-3

Parental leave

4.2.3-1. T argets and results

p. 107-109

GRI 402:402-1
GRI 403:

Labor/Management Relations 2016
Minimum notice periods regarding operationalchangesOccupational Health and Safety 2018403-1

Occupational health and safety management system

4.3.3 O ccupational Safety

p. 113-115

403-2

Hazard identification, risk assessment, and incident
investigation

4.3.3 O ccupational Safety

p. 113-115

403-3

Occupational health services

4.3.3 O ccupational Safety

p. 113-115

4.3.4 E mployee Wellness

p. 116-119

403-4

Worker participation, consultation, andcommunication on occupational health and safety

4.3.3 O ccupational Safety

p. 113-115

─5─Indicator

References

Pages

403-5

Worker training on occupational health and safety

4.3.3-1. Efforts for occupational health and safety

p. 113403-6

Promotion of worker health

4.3.4 E mployee Wellness

p. 116-119

403-7

Prevention and mitigation of occupational healthand safety impacts directly linked by business
relationships

4.3.3 O ccupational Safety

p. 113-115

403-8

Workers covered by an occupational health andsafety management system

4.3.3 O ccupational Safety

p. 113-115

403-9

Work-related injuries

4.3.3-3. W orkplace accident rate and workplace accident severityp. 115403-10Work-related ill health4.3.3-3. W orkplace accident rate and workplace accident severityp. 115

GRI 404:

Training and Education 2016

404-1

Average hours of training per year per employee

4.4.3-1. H uman resource development programsp. 122-123

404-2

Programs for upgrading employee skills andtransition assistance programs

4.4.2-1. H uman resource development programsp. 120-122

4.4.3-1. H uman resource development programsp. 122-123

404-3

Percentage of employees receiving regularperformance and career development reviews

4.4.3-2. Individual performance appraisalp. 1234.1.2-1. F ujifilm Group: All employees

p. 104

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

GRI 405:

Diversity and Equal Opportunity 2016405-1

Diversity of governance bodies and employees

405-2

Ratio of basic salary and remuneration of women tomen

GRI 406:
406-1
GRI 407:407-1
GRI 408:

408-1

GRI 409:

Non-discrimination 2016
Incidents of discrimination and corrective actions
taken

N/A

Freedom of Association and Collective Bargaining 2016
Operations and suppliers in which the right tofreedom of association and collective bargaining may
be at risk

N/A
2.5.5-2. O
 verview of FY2021 activities

p. 59-60

Child Labor 2016
Operations and suppliers at significant risk forincidents of child labor

N/A
2.5.5-2. Overview of FY2021 activities

p.59-60

4.5.3-2. Efforts for the priority issues on human rights

p.129-130

Forced or Compulsory Labor 2016
N/A

409-1

GRI 410:410-1
GRI 411:411-1
GRI 412:

Operations and suppliers at significant risk forincidents of forced or compulsory labor

2.5.5-2. O
 verview of FY2021 activities

p. 59-60

4.5.2-3. P revention and mitigation of adverse impact on human rights andprogressp. 129-130

Security Practices 2016
Security personnel trained in human rights policies orprocedures
Rights of Indigenous Peoples 2016
Incidents of violations involving rights of indigenous
peoples

N/A
4.5.3-2. Efforts for the priority issues on human rights

p. 129-130

Human Rights Assessment 2016

412-1

Operations that have been subject to human rights
reviews or impact assessments

4.5.2 M anagement Systemp. 126-128

412-2

Employee training on human rights policies orprocedures

4.5.3-1. E stablishing and disseminating policies related to human rights

p. 129412-3

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

4.5.2-1. H uman rights due diligence process

p. 1264.6 C
 orporate Citizenshipp. 131-137

GRI 413:413-1

Local Communities 2016
Operations with local community engagement,
impact assessments, and development programs

─6─

Indicator
413-2
GRI 414:
414-1

414-2

GRI 415:415-1
GRI 416:

Supplier Social Assessment 2016
New suppliers that were screened using social
criteria

Negative social impacts in the supply chain andactions taken

2.5.5-2. Overview of FY2021 activities

p. 59-60

2.5.7-2. S elf-checks by our production sites

p. 61

2.5.8-2. R esults and targets for responsible minerals procurement

p. 62-63

2.5.9 E fforts in Paper Procurement

p. 63

2.5.10 S ustainable Procurement Efforts in Logistics

p. 63-64

2.3.3 P roduct Development Flow

p. 47

2.3.4 P roduct Safety

p. 48-49

2.3.4 P roduct Safety

p. 48-49

3.5.5 D isclosing Environment-Related Information for Productsp. 93Marketing and Labeling 2016

417-1

Requirements for product and service informationand labeling

417-2

Incidents of non-compliance concerning product andservice information and labeling

417-3

Incidents of non-compliance concerning marketing
communications

419-1

p. 59-60

Customer Health and Safety 2016

Incidents of non-compliance concerning the healthand safety impacts of products and services

GRI 419:

p. 55-57

2.5.5-2. O
 verview of FY2021 activities

Political contributions

416-2

418-1

2.5.3 P rocurement Policy and Structure

Public Policy 2016

Assessment of the health and safety impacts ofproduct and service categories

GRI 418:

Pages

Operations with significant actual and potential
negative impacts on local communities

416-1

GRI 417:

References

N/A
3.5.5-3. Incidents of non-compliance concerning product and service
information and labeling

p. 93

N/A

Customer Privacy 2016
Substantiated complaints concerning breaches ofcustomer privacy and losses of customer data

N/A
2.2.9-6. Incidents and violations in personal data handlingp. 42-43

2.2.4-4. S tatus for FY2021

p. 33

2.2.7 E fforts for Each Theme Related to Laws and Regulations Particularly
Important in Business Management

p. 36-37

2.2.6-3. W histle-blowing and consultation reports

p. 35

Socioeconomic Compliance 2016

Non-compliance with laws and regulations in thesocial and economic area─7─