GRI content index… Corporate Website… Integrated Report 2023
… The 120th Period Annual Securities Report (Japanese Only)

Standard

GRI 1:
Foundation
2021
Standard

Standard
The statement of use

Dainichiseika Color & Chemicals Mfg. Co., Ltd. has reported the information cited in this GRI
content index for the period April 1, 2022 through March 31, 2023, with reference to the GRI
Standards.

GRI 1 used

GRI 1: Foundation 2021

Disclosure

Corresponding Sections

1. The organization and its reporting practices
2-1

Organizational details

Company Profile
Major Facilities (Domestic)
Major Facilities (Overseas)
P.61
Company Profile: Company name2-2

Entities included in the organization’ssustainability reporting

P.6
P.5-6
P.7-8

Scope of reporting、Reporting period
Description of BusinessSubsidiaries and Affiliates

2-3

Reporting period, frequency and contact
point

P.6
Back cover

IssuedContact for Inquiries

2-4

Restatements of information̶

2-5

External assurance̶Disclosure

2-17

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

2-18

Evaluation of the performance of thehighest governance body

P.54
P.57-58
P.59
P.47-58

Remuneration policies

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

Process to determine remuneration

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

Annual total compensation ratio

Corporate Governance: Corporate Governance Report (Japanese Only)
P.26
Financial and Non-Financial Highlights:
Human resource data (Average annual salary)
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.9-10
Employees
P.47-58
Overview of corporate governance

2-19

2-20

P.31-36
P.61
P.2-3

Corporate Value: Value creation process (Results for the fiscal year ended
March 31, 2023)
Segment Information, Strategy and Performance
Company Profile
Key Financial Data and Trends

2-21

2-6

Activities, value chain and otherbusiness relationships

2-7

Employees

P.26
P.61
P.9-10Financial and Non-Financial Highlights: Human resource data
Company Profile
Employees

4. Strategy, policies and practices

2-8Workers who are not employees

P.9-10

Employees

2-22

3. Governance

2-9

GRI 2:
GeneralDisclosures
2021

2-10

2-11

2-12

2-13

2-14

2-15

2-16

01

Governance structure and composition

Corporate Governance: Corporate Governance Report (Japanese Only)
P.37
Our Thinking on CSR and ESG: Promotion structure
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governanceNomination and selection of the highest
governance body

Corporate Governance: Corporate Governance Report (Japanese Only)
P.37
Our Thinking on CSR and ESG: Promotion structure
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

Chair of the highest governance body

GRI 2:
GeneralDisclosures2021

Corporate Governance: Corporate Governance Report (Japanese Only)
P.37
Our Thinking on CSR and ESG: Promotion structure
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governanceRole of the highest governance body inoverseeing the management of impacts

P.5
P.37
P.54
P.57-58
P.59
P.47-58

Delegation of responsibility for
managing impacts

Corporate Governance: Corporate Governance Report (Japanese Only)
P.37
Our Thinking on CSR and ESG: Promotion structure
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governanceRole of the highest governance body insustainability reporting

Corporate Governance: Corporate Governance Report (Japanese Only)
P.37
Our Thinking on CSR and ESG: Promotion structure
P.38-40
CSR and ESG Materiality
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

Conflicts of interest

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.43-44
Information on the Company’s Shares
P.47-58
Overview of corporate governanceCommunication of critical concerns

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governanceCorporate Governance
Board Members
Board Members: Officer’s remuneration
Overview of corporate governanceStatement on sustainable development
strategy

P.9-12
P.19-20
P.27

TOP MESSAGE
CFO MESSAGE
Technologies Behind Our Products: Voice

2-23

Policy commitments

P.9-12
P.19-20
P.27
P.37
P.38-40

TOP MESSAGE
CFO MESSAGE
Technologies Behind Our Products: Voice
Our Thinking on CSR and ESG
CSR and ESG Materiality

2-24

Embedding policy commitments

P.9-12
P.19-20
P.27

TOP MESSAGE
CFO MESSAGE
Technologies Behind Our Products: Voice

2-25

Processes to remediate negative
impacts

P.9-12
P.19-20
P.27
P.21

TOP MESSAGE
CFO MESSAGE
Technologies Behind Our Products: Voicea. Initiatives related to respect for human rights

Mechanisms for seeking advice andraising concerns

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.55
Compliance
P.56
Risk Management
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

2-27Compliance with laws and regulations

Corporate Governance: Corporate Governance Report (Japanese Only)
P.54
Corporate Governance
P.55
Compliance
P.56
Risk Management
P.57-58
Board Members
P.59
Board Members: Officer’s remuneration
P.47-58
Overview of corporate governance

2-28

Membership associations

P.6

Participating Organizations

P.39-40
P.46
P.43-44

CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Community)
Stakeholders
Information on the Company’s Shares

P.52

Employee Relations: Labor-management relations

2-26

Corporate Philosophy / Precept / Our Business Creed
Our Thinking on CSR and ESG: Promotion structure
Corporate Governance
Board Members
Board Members: Officer’s remuneration
Overview of corporate governance

Corresponding Sections

Collective knowledge of the highest
governance body

2. Activities and workers
P.16… “People, Something New, Future vol.2”(our PR magazine) (Japanese Only)… Corporate Governance Report (2023/9/30) (Japanese Only)

5. Stakeholder engagement
2-29

Approach to stakeholder engagement

2-30

Collective bargaining agreements

1. Guidance to determine material topics
2. Disclosures on material topics

GRI 3:
Material
Topics 2021

3-1

Process to determine material topics

P.37
P.38-40

Our Thinking on CSR and ESG
CSR and ESG Materiality

3-2

List of material topics

P.37
P.38-40

Our Thinking on CSR and ESG
CSR and ESG Materiality

3-3Management of material topics

P.38-40

CSR and ESG Materiality

02

GRI content index
Standard

Disclosure… Corporate Website… Integrated Report 2023
… The 120th Period Annual Securities Report (Japanese Only)

Corresponding Sections

GRI 201: Economic Performance 2016

201-1

Direct economic value generated anddistributed

Defined benefit plan obligations and201-3other retirement plans
Financial assistance received fromgovernment

Disclosure

Corresponding Sections

GRI 303: Water and Efﬂuents 2018

Financial implications and other risks
201-2
and opportunities due to climate change

201-4Standard

P.9-12
P.17-18
P.21-22
P.23-26
P.63-64
P.2-3
P.9-10
P.46
P.126

TOP MESSAGE
Achieving Our Long-Term Vision and Basic Strategies
Medium-Term Management Plan
Financial and Non-Financial Highlights
Ten-Year Summary of Key Management Indicators (Consolidated)
Key Financial Data and Trends
Employees
Dividend Policy
Statement of Income

P.38-40
P.43-44
P.26-30

CSR and ESG Materiality
Transition Plan on Climate Change and Addressing TCFD Recommendations
Business Risks

P.52

Employee Relations: Labor-management relations (Asset formation
assistance)

303-1

Interactions with water as a sharedresource

303-2

Management of water discharge-related
impacts

P.24
P.42

Financial and Non-Financial Highlights: Consolidated non-financial highlights
Environmental Management:
Material balance of business activities (Water consumption)

P.25

Financial and Non-Financial Highlights: Targets and results of major waste
management initiatives
Transition Plan on Climate Change and Addressing TCFD Recommendations:
Water risk response and effective use of water resources

P.44
P.24
P.42

303-3 Water withdrawal
P.44
P.24
P.42
303-4 Water discharge

̶

P.44

GRI 202: Market Presence 2016
Ratios of standard entry level wage by
202-1 gender compared to local minimum
wage
202-2

Proportion of senior management hiredfrom the local community

P.26

Financial and Non-Financial Highlights: Human resource data

P.23
203-1

Infrastructure investments and services
supported

P.46

Financial and Non-Financial Highlights:
Consolidated financial highlights (Capital expenditures)
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Community)
Stakeholders

P.41-42
P.43-44

Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

P.39-40

Financial and Non-Financial Highlights: Consolidated non-financial highlights
Environmental Management: Material balance of business activities (Water
consumption)

P.39-40

CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Preserving biodiversity)

P.41-42
P.43-44

Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

P.41-42
P.43-44

Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

P.41-42
P.43-44

Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

305-4 GHG emissions intensity

P.41-42
P.43-44

Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

305-5 Reduction of GHG emissions

P.41-42
P.43-44

Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

P.24

Financial and Non-Financial Highlights: (CFC leakage (CO2 equivalent))

P.24

Financial and Non-Financial Highlights: (Nitrogen oxide (NOx)/Sulfur oxide(SOx) émissions (air pollutants))

P.25
P.39-40

Financial and Non-Financial Highlights: Consolidated non-financial highlights
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Circular economy promotion)
Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

304-1

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

304-2

Significant impacts of activities,
products and services on biodiversity304-3 Habitats protected or restored̶̶

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

GRI 305: Emissions 2016

GRI 205: Anti-corruption 2016305-1 Direct (Scope 1) GHG emissions

Operations assessed for risks related to
205-1
corruption

P.55

Compliance

Communication and training about
205-2
anti-corruption policies and procedures

P.55

Compliance

Confirmed incidents of corruption and205-3
actions taken

P.55

Compliance

P.55

Compliance

305-2

Energy indirect (Scope 2) GHG
emissions305-3 Other indirect (Scope 3) GHG emissions
300:
Environmental

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

305-6

GRI 207: Tax 2019
207-1 Approach to tax

P.55

ComplianceTax governance, control, and risk
207-2
management

P.54
P.55

Corporate GovernanceCompliance

P.55

Compliance

207-3

Stakeholder engagement andmanagement of concerns related to tax

207-4 Country-by-country reporting

Emissions of ozone-depleting
substances (ODS)

Nitrogen oxides (NOx), sulfur oxides
305-7 (SOx), and other significant air
emissions
GRI 306: Waste 2020
Waste generation and significant
306-1
waste-related impacts

̶

GRI 301: Materials 2016
301-1 Materials used by weight or volume

P.24
P.41-42

Financial and Non-Financial Highlights: Consolidated non-financial highlights
Environmental Management301-2 Recycled input materials used

P.24
P.41-42

Financial and Non-Financial Highlights: Consolidated non-financial highlights
Environmental Management

301-3

Reclaimed products and their packaging
materials

03

Energy consumption outside of theorganization

P.41-42
P.43-44
P.25
P.39-40
P.41-42
P.43-44
P.25
P.39-40306-3 Waste generated

GRI Energy 2016

302-2

Management of significant waste-relat306-2
ed impacts

̶

300:
Energy consumption within theEnvironmental 302-1 organization

Financial and Non-Financial Highlights: Consolidated non-financial highlights
Environmental Management: Material balance of business activities (Water
consumption)
Transition Plan on Climate Change and Addressing TCFD Recommendations:
Water risk response and effective use of water resources

P.24
P.42

303-5 Water consumption

IUCN Red List species and national
304-4 conservation list species with habitats in ̶
areas affected by operations

203-2 Significant indirect economic impacts

Financial and Non-Financial Highlights: Consolidated non-financial highlights
Environmental Management:
Material balance of business activities (Water consumption)
Transition Plan on Climate Change and Addressing TCFD Recommendations:
Water risk response and effective use of water resources

GRI 304: Biodiversity 2016

̶GRI 203: Indirect Economic Impacts 2016200:
Economic… “People, Something New, Future vol.2”(our PR magazine) (Japanese Only)… Corporate Governance Report (2023/9/30) (Japanese Only)

P.44
P.16-17

P.41-42
P.43-44

Transition Plan on Climate Change and Addressing TCFD Recommendations:Indicators, targets, and progress
ESG management initiatives

P.25
P.39-40

Financial and Non-Financial Highlights: Consolidated non-financial highlights
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Circular economy promotion)
Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

P.41-42
P.43-44

Financial and Non-Financial Highlights: Consolidated non-financial highlights
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Circular economy promotion)
Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

P.25

Financial and Non-Financial Highlights: Consolidated non-financial highlights

P.41

Environmental Management: Promotion system

306-4 Waste diverted from disposal̶

Financial and Non-Financial Highlights: Consolidated non-financial highlights
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year (Circular economy promotion)
Environmental Management
Transition Plan on Climate Change and Addressing TCFD Recommendations

302-3 Energy intensity

P41-42
P.5-6
P.7-8

Environmental Management
Description of BusinessSubsidiaries and Affiliates306-5 Waste directed to disposal

302-4 Reduction of energy consumption

P41-42

Environmental Management

307-1

Reductions in energy requirements of
302-5
products and services

P41-42

Environmental Management

GRI 308: Supplier Environmental Assessment 2016

GRI 307: Environmental Compliance 2016
Non-compliance with environmental
laws and regulations

308-1

New suppliers that were screened using̶
environmental criteria

308-2

Negative environmental impacts in the
supply chain and actions taken

Purchasing Policy (Japanese Only)
P.53
Supplier Relations

04

GRI content index
Standard

Disclosure… Corporate Website… Integrated Report 2023
… The 120th Period Annual Securities Report (Japanese Only)

Corresponding Sections

Standard

New employee hires and employee
turnover

P.26

406-1

Financial and Non-Financial Highlights: Human resource data

Benefits provided to full-time employees̶
401-2 that are not provided to temporary or
part-time employees
401-3 Parental leave

P.26

Operations and suppliers in which the407-1 right to freedom of association andcollective bargaining may be at risk

Financial and Non-Financial Highlights: Human resource data

Occupational health and safety
management system

Hazard identification, risk assessment,
and incident investigation

Employee Relations: Labor-management relations

P.37
P.39-40

Our Thinking on CSR and ESG: Promotion structure
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Comfortable work environment
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives

GRI 409: Forced or Compulsory Labor 2016

Our Thinking on CSR and ESG: Promotion structure
CSR and ESG Materiality
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Comfortable work environment
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives
Risk Management

410-1

P.49
P.51-52

P.49
P.51-52
P.56
P.39-40403-3 Occupational health services

P.51-52
P.39-40

Worker participation, consultation, and403-4 communication on occupational healthand safety

P.51-52
P.52
P.39-40403-5

Worker training on occupational healthand safety

P.51-52
P.52

400:
Social403-6 Promotion of worker healthPrevention and mitigation of occupation403-7 al health and safety impacts directly
linked by business relationships

408-1

P.39-40
P.51-52

Workers covered by an occupational
health and safety management system

P.49
P.51-52
P.56

403-9 Work-related injuries
40310

Work-related ill health

CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives
Our Thinking on CSR and ESG: Promotion structure
CSR and ESG Materiality
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Comfortable work environment
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives
Risk Management

P.25
P.51-52

Financial and Non-Financial Highlights
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives

P.25
P.51-52

Financial and Non-Financial Highlights
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives

Average hours of training per year per
employee

P.49

Employee Relations: Training system

Programs for upgrading employee skills
404-2
and transition assistance programs

P.48-50

Employee Relations

Percentage of employees receiving
404-3 regular performance and careerdevelopment reviews

P.48-50

Employee Relations

05

Diversity of governance bodies andemployees

405-2

Ratio of basic salary and remunerationof women to men

Not applicable

411-1

Incidents of violations involving rights ofindigenous peoples

Not applicable

GRI 412: Human Rights Assessment 2016
Operations that have been subject to412-1 human rights reviews or impact
assessments

̶

412-2

Employee training on human rights
policies or procedures

Not applicable412-3

Significant investment agreements andcontracts that include human rights
clauses or that underwent human rights
screening̶

GRI 413: Local Communities 2016
Operations with local community
413-1 engagement, impact assessments, anddevelopment programs

400:
SocialOperations with significant actual and413-2 potential negative impacts on local
communities

P.38-40
P.43-44

CSR and ESG Materiality
Transition Plan on Climate Change and Addressing TCFD Recommendations

̶

GRI 414: Supplier Social Assessment 2016414-1

New suppliers that were screened usingsocial criteria

CSR Procurement Guidelines
Supplier Relations
P.53

414-2

Negative social impacts in the supply
chain and actions taken

CSR Procurement Guidelines
Multi-stakeholder Policy (Declaration of Partnership Building) (Japanese Only)
P.53
Supplier Relations

GRI 415: Public Policy 2016415-1 Political contributions

We do not make political contributions.

GRI 416: Customer Health and Safety 2016
Assessment of the health and safety
416-1 impacts of product and service
categories

Quality Policy
P.47
Customer Relations

Incidents of non-compliance concerning
416-2 the health and safety impacts ofproducts and services

Quality Policy
P.47
Customer Relations

GRI 417: Marketing and Labeling 2016
P.38
P.39-40417-1

Requirements for product and service
information and labeling

Incidents of non-compliance concerning
417-2 product and service information andlabeling
417-3

Incidents of non-compliance concerningmarketing communications

P.41-42
P.31-36
P.53

CSR and ESG Materiality
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Environmental Management
Segment Information, Strategy and Performance
Supplier Relations

Quality Policy
P.47
Supplier Relations
P.55
Compliance
P.55

Compliance

GRI 418: Customer Privacy 2016

GRI 405: Diversity and Equal Opportunity 2016

405-1

Security personnel trained in humanrights policies or procedures

GRI 411: Rights of Indigenous Peoples 2016

GRI 404: Training and Education 2016404-1

Human Rights Policy (Japanese Only)
CSR Procurement Guidelines
P.53
Supplier Relations

GRI 410: Security Practices 2016

CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives
Employee Relations: Labor-management relations
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives
Employee Relations: Labor-management relations

Human Rights Policy (Japanese Only)
CSR Procurement Guidelines
P.53
Supplier Relations

Operations and suppliers at significant
409-1 risk for incidents of forced orcompulsory labor

CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives

Health Management Policy (Japanese Only)
P.39-40
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
P.51-52
Employee Relations: Creating a safe, comfortable, and productive workplace
for longer working lives

P.37
P.38
P.39-40403-8

̶Operations and suppliers at significant
risk for incidents of child labor

P.52

P.37
P.38
P.39-40403-2

There were no applicable cases in the current fiscal year.

GRI 408: Child Labor 2016

GRI 403: Occupational Health and Safety 2018403-1

Incidents of discrimination andcorrective actions taken

GRI 407: Freedom of Association and Collective Bargaining 2016

GRI 402: Labor/Management Relations 2016
Minimum notice periods regarding
402-1
operational changes

Corresponding Sections

GRI 406: Non-discrimination 2016

GRI 401: Employment 2016
401-1

Disclosure… “People, Something New, Future vol.2”(our PR magazine) (Japanese Only)… Corporate Governance Report (2023/9/30) (Japanese Only)

Corporate Governance: Corporate Governance Report (Japanese Only)
P.26
Financial and Non-Financial Highlights: Human resource data
P.39-40
CSR and ESG Materiality: CSR and ESG activity evaluation and targets forthe next fiscal year
P.48-50
Employee Relations
P.54
Corporate Governance
P.7
Management organization and other corporate governance systems related
to decision making, business execution and management oversight
P.26

There were no customer privacy invasion complaints.
Substantiated complaints concerning
P.38
CSR and ESG Materiality
418-1 breaches of customer privacy and losses
P.56
Risk Managementof customer data
GRI 419: Socioeconomic Compliance 2016
Non-compliance with laws and419-1 regulations in the social and economic
area

P.54
P.55
P.56

Corporate GovernanceCompliance
Risk Management

Financial and Non-Financial Highlights: Human resource data
*No difference between men and women in the system

06