Nippon Paint Holdings "Integrated Report 2023" GRI Standards Content Index
Nippon Paint Holdings "Integrated Report 2023" refers to GRI Standards (Universal Standards <1, 2 and, 3> and topic-specific Standards <200, 300, and 400>).
This content index shows the pages of the Integrated Report in which the disclosures specified in the GRI Standards are reported. Note that the relevant page numbers are mentioned even when
the content required by the GRI Standards is not completely covered.

GRI Standards (1, 2 and, 3)
GRI 1: Foundation
Statement of use

Nippon Paint Holdings has reported the information cited in this GRI content index for the period from January 1 to December 31, 2022with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

Topics in the GRI Standards

Applicable Topics in Integrated Report 2023

Page number (s)GRI 2: General Disclosures 2021
2-1 Organizational details
2-2 Entities included in the organization’s sustainability
reporting
2-3 Reporting period, frequency and contact point

Corporate, Stock, Ratings and Stock Price Information

133

Information Disclosure Structure

9–10

Information Disclosure Structure

9–10

2-4 Restatements of information―2-5 External assurance

2-6 Activities, value chain and other business relationships

2-7 Employees――

Asset Management Report

23–28

Sustainable Procurement

83–84

11-Year Data by Segment

129–130

Accumulated Management Resources

39

Value Creation Achievements (Financial and Non-Financial Highlights)>Non-Financial Highlights

47

11-Year Data by Segment

129–130

Key Non-Financial Data131

2-8 Workers who are not employees

2-9 Governance structure and composition

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Sustainability as the Prerequisite for MSV

41–44

Corporate Governance

99–114

Directors and Executive Officers

125–126

2-10 Nomination and selection of the highest governanceCorporate Governance>Corporate governance structure

101

body

Corporate Governance>Nominating Committee Report

109–110

Corporate Governance>Corporate governance structure

101

Corporate Governance>Message from Board Chair102

2-12 Role of the highest governance body in overseeing theSustainability as the Prerequisite for MSV

41–44

management of impacts

Corporate Governance>Discussions by the Board of Directors

1082-13 Delegation of responsibility for managing impacts

Sustainability as the Prerequisite for MSV

41–44

2-14 Role of the highest governance body in sustainability

Sustainability as the Prerequisite for MSV

41–44

reportingCorporate Governance

99–114

2-11 Chair of the highest governance body

2-15 Conflicts of interest

2-16 Communication of critical concerns

Corporate Governance>Our relationship with the major shareholder and protection of minority interests

103

Corporate Governance>Cross-shareholdings policy

107

Sustainability as the Prerequisite for MSV

41–44

Corporate Governance>Corporate governance structure

101

Risk Management

121–124

Sustainability as the Prerequisite for MSV

41–44

Corporate Governance

99–1002-18 Evaluation of the performance of the highest

Sustainability as the Prerequisite for MSV

41–44

governance body

Corporate Governance>Analysis and assessment of the effectiveness of the Board of Directors

2-19 Remuneration policies

Corporate Governance>Compensation Committee Report

111–1122-20 Process to determine remuneration

Corporate Governance>Compensation Committee Report

111–1122-17 Collective knowledge of the highest governance body

2-21 Annual total compensation ratio
2-22 Statement on sustainable development strategy

2-23 Policy commitments

2-24 Embedding policy commitments

―

105―

Message from Co-President Wakatsuki

13–16

Message from Co-President Wee

17–20

Sustainability as the Prerequisite for MSV>Basic Policy on Sustainability

42Risk Management>Global Code of Conduct

124

Sustainability as the Prerequisite for MSV

41–44

Environmental Strategy

65–70

Safe People and Operations

81

Sustainable Procurement

83–84

2-25 Processes to remediate negative impacts

Risk Management

121–124

2-26 Mechanisms for seeking advice and raising concerns

Risk Management>Whistleblowing hotline

124

2-27 Compliance with laws and regulations

Risk Management>Whistleblowing hotline

124

2-28 Membership associations―Management with Attention Paid to Our Stock Price>Investor engagement/Fulfilling obligations to2-29 Approach to stakeholder engagement

stakeholders
Sustainability as the Prerequisite for MSV

2-30 Collective bargaining agreements

22
41–44

―1――

GRI 3: Material Topics 2021
3-1 Process to determine material topics

Sustainability as the Prerequisite for MSV

41–44

3-2 List of material topics

Sustainability as the Prerequisite for MSV

41–44

Message from Co-President Wakatsuki

13–16

Message from Co-President Wee

17–20

Sustainability as the Prerequisite for MSV

41–44

Environmental Strategy

65–70

Human Resource Strategy

71–76

R&D Strategy

77–80

3-3 Management of material topics

Safe People and Operations

81

Growth with Communities

82

Corporate Governance>Discussions by the Board of Directors

108

GRI Standards (Topic-specific)
Topics in the GRI Standards

Applicable Topics in Integrated Report 2023

Page number (s)GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

Value Creation Achievements (Financial and Non-Financial Highlights)

45–48

Our Finance and M&A Strategies to Achieve MSV Presented by Co-President Wakatsuki

55–60

Growth with Communities

82

Key Non-Financial Data131

201-2 Financial implications and other risks andSustainability as the Prerequisite for MSV

41–44

opportunities due to climate change

Environmental Strategy>Climate Change

66–68201-3 Defined benefit plan obligations and other retirementplans
201-4 Financial assistance received from government

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―

―

―

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GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gendercompared to local minimum wage
202-2 Proportion of senior management hired from the localcommunity

GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported

Growth with Communities

82

203-2 Significant indirect economic impacts

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―

―

―

―

―

―

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―

―

―

―

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GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption
policies and procedures
205-3 Confirmed incidents of corruption and actions taken

GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust,and monopoly practices

GRI 207: Tax 2019
207-1 Approach to tax
207-2 Tax governance, control, and risk management

Corporate Governance>Audit Committee Report>Coordination with Accounting Auditor, local audit firms,
and corporate auditors207-3 Stakeholder engagement and management ofconcerns related to tax
207-4 Country-by-country reporting

114

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GRI 301: Materials 2016
301-1 Materials used by weight or volume301-2 Recycled input materials used

R&D Strategy＞Sustainability of our products

79301-3 Reclaimed products and their packaging materials

R&D Strategy＞Sustainability of our products

79

GRI 302: Energy 2016
302-1 Energy consumption within the organization

Environmental Strategy>Climate Change

302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption66–68――

Environmental Strategy>Climate Change

66–68

Key Non-Financial Data

131

Environmental Strategy>Climate Change

66–68

302-5 Reductions in energy requirements of products and―services―

GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource

Environmental Strategy>Resources and Environment

69–70

303-2 Management of water discharge-related impacts

Environmental Strategy>Resources and Environment

69–70

Environmental Strategy>Resources and Environment

69–70

Key Non-Financial Data131

303-3 Water withdrawal
303-4 Water discharge―
Value Creation Achievements (Financial and Non-Financial Highlights)>Non-Financial Highlights

303-5 Water consumption―
48

Environmental Strategy>Resources and Environment

69–70

Key Non-Financial Data

131

2

GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, oradjacent to, protected areas and areas of high biodiversity

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value outside protected areas
304-2 Significant impacts of activities, products and services
on biodiversity304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list
species with habitats in areas affected by operations

GRI 305: Emissions 2016305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

305-3 Other indirect (Scope 3) GHG emissions

305-4 GHG emissions intensity

305-5 Reduction of GHG emissions

Value Creation Achievements (Financial and Non-Financial Highlights)>Non-Financial Highlights

47–48

Environmental Strategy>Climate Change

66–68

Key Non-Financial Data

131

Value Creation Achievements (Financial and Non-Financial Highlights)>Non-Financial Highlights

47–48

Environmental Strategy>Climate Change

66–68

Key Non-Financial Data

131

Environmental Strategy>Climate Change

66–68

Key Non-Financial Data

131

Value Creation Achievements (Financial and Non-Financial Highlights)>Non-Financial Highlights

47–48

Environmental Strategy>Climate Change

66–68

Key Non-Financial Data

131
66–68

Environmental Strategy>Climate Change

305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and othersignificant air emissions――――

GRI 306: Waste 2020306-1 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

Environmental Strategy>Resources and Environment

69–70

Environmental Strategy>Resources and Environment

69–70

Environmental Strategy>Resources and Environment

69–70

Key Non-Financial Data

131

Environmental Strategy>Resources and Environment

69–70

Key Non-Financial Data131

306-5 Waste directed to disposal――

GRI 308: Supplier Environmental Assessment 2016308-1 New suppliers that were screened using environmental
criteria
308-2 Negative environmental impacts in the supply chain
and actions taken

Sustainable Procurement

83–84

Sustainable Procurement

83–84

GRI 401: Employment 2016
401-1 New employee hires and employee turnover401-2 Benefits provided to full-time employees that are notprovided to temporary or part-time employees
401-3 Parental leave

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131

Key Non-Financial Data

GRI 402: Labor/Management Relations 2016402-1 Minimum notice periods regarding operational changes――

GRI 403: Occupational Health and Safety 2018403-1 Occupational health and safety management system

Safe People and Operations

81403-2 Hazard identification, risk assessment, and incident

Sustainability as the Prerequisite for MSV

investigation

Safe People and Operations

81403-3 Occupational health services
403-4 Worker participation, consultation, and communication
on occupational health and safety403-5 Worker training on occupational health and safety―
Safe People and Operations
Safe People and Operations

81403-7 Prevention and mitigation of occupational health andsafety impacts directly linked by business relationships
management system403-9 Work-related injuries―
81403-6 Promotion of worker health403-8 Workers covered by an occupational health and safety

41–44

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―

Safe People and Operations

81

Safe People and Operations

81403-10 Work-related ill health――

GRI 404: Training and Education 2016404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition
assistance programs

Human Resource Strategy

71–76

Human Resource Strategy

71–76

404-3 Percentage of employees receiving regular―performance and career development reviews―

GRI 405: Diversity and Equal Opportunity 2016405-1 Diversity of governance bodies and employees

Human Resource Strategy

71–76

Corporate Governance>Features of the Board’s composition101
125–126

Directors and Executive Officers
405-2 Ratio of basic salary and remuneration of women tomen

Human Resource Strategy>Gender pay gap for Japan Group375

GRI 406: Non-discrimination 2016406-1 Incidents of discrimination and corrective actions
taken――――――――――――GRI 407: Freedom of Association and Collective Bargaining 2016407-1 Operations and suppliers in which the right to freedomof association and collective bargaining may be at risk

GRI 408: Child Labor 2016408-1 Operations and suppliers at significant risk forincidents of child labor

GRI 409: Forced or Compulsory Labor 2016409-1 Operations and suppliers at significant risk forincidents of forced or compulsory labor

GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies orprocedures

GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenouspeoples

GRI 413: Local Communities 2016413-1 Operations with local community engagement, impact
assessments, and development programs

Growth with Communities

82413-2 Operations with significant actual and potential―

negative impacts on local communities―

GRI 414: Supplier Social Assessment 2016414-1 New suppliers that were screened using social criteria Sustainable Procurement414-2 Negative social impacts in the supply chain andactions taken

83–84

Sustainable Procurement

83–84

GRI 415: Public Policy 2016415-1 Political contributions――

GRI 416: Customer Health and Safety 2016416-1 Assessment of the health and safety impacts ofproduct and service categories

R&D Strategy>Chemical substance management416-2 Incidents of non-compliance concerning the health80―

and safety impacts of products and services―

GRI 417: Marketing and Labeling 2016417-1 Requirements for product and service information andlabeling

R&D Strategy

77–80

417-2 Incidents of non-compliance concerning product andservice information and labeling417-3 Incidents of non-compliance concerning marketing
communications

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GRI 418: Customer Privacy 2016418-1 Substantiated complaints concerning breaches ofcustomer privacy and losses of customer data4