GRI STANDARD Guidelines and ISO 26000 Comparison

Last Updated: October 4, 2022

Nippon Sanso Holdings Group strives to meet international standards for reporting on the corporate responsibility of the organization.
Toward this end, Nippon Sanso Holdings Group follows the GRI’s most recent generation of Sustainability Reporting Guidelines, G4 Guidelines, and the guidelines provided in ISO 26000. *1, 2＊1 The Global Reporting Initiative (GRI) is an international organization that drafts and promotes international guidelines for sustainability reporting by enterprise.
＊2 ISO 26000, published in November 2010, is an International Standard that provides guidance on socially responsible behavior for organizations.
1．General Disclosures
GRI STANDARD

ISO26000

Integrated Report 2022

-

P132

WebsiteSustainability
Data

GRI 102: General Disclosures 2016
G102-1Name of the organization

https://www.nipponsanso-hd.co.jp/en/company/profile.html-

Nippon Sanso Holdings Website/Business

Activities, brands, products, and services
G102-2

Nippon Sanso Holdings Website/Our Company/Company Profile-

P40-55https://www.nipponsanso-hd.co.jp/en/business/
Nippon Sanso Holdings Website/Business/About Industrial Gases-

https://www.nipponsanso-hd.co.jp/en/ir/gas.html
G102-3G102-4
G102-5G102-6

Location of headquarters
Location of operations
Ownership and legal form
Markets served

-

P132

-

P133

-

P132

-

P22-23, P44-53

Scale of the organization
G102-7

Nippon Sanso Holdings Website/Our Company/Company Profile
https://www.nipponsanso-hd.co.jp/en/company/profile.html
Nippon Sanso Holdings Website/Our Company/Main Global Affiliated Companies
https://www.nipponsanso-hd.co.jp/en/company/affiliate_g.html
Nippon Sanso Holdings Website/Our Company/Company Profile
https://www.nipponsanso-hd.co.jp/en/company/profile.html
Nippon Sanso Holdings Website/Our Company/Main Global Affiliated Companies
https://www.nipponsanso-hd.co.jp/en/company/affiliate_g.html-

Nippon Sanso Holdings Website/Our Company/Company Profile-

P22-23, P112-113, P132

https://www.nipponsanso-hd.co.jp/en/company/profile.html
Nippon Sanso Holdings Website/Investor Relations/Financial Results and Information-

https://www.nipponsanso-hd.co.jp/en/ir/financial/
Information on employees and other workers
G102-8

6.4 Labor practices
6.4.3 Employment andP74-83

employment relationships
G102-9Supply chain-

https://www.nipponsanso-hd.co.jp/en/company/policy.html-

Significant changes to the organization and its supply chain
G102-10

Nippon Sanso Holdings Website/Our Company/List of Policies-

P120-122

P116

Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure/-P14-17, P30

Medium-Term Management Plan-

https://www.nipponsanso-hd.co.jp/en/ir/management/plan.html
G102-11
G102-12G102-13

Precautionary principle or approach

P96-97External initiatives
Membership of associations

P62, P66-67
6.2 Organizational governance

P67

Statement from senior decision-maker

Nippon Sanso Holdings Website/Our Company/Corporate Governancehttps://www.nipponsanso-hd.co.jp/en/company/governance.html
Nippon Sanso Holdings Website/Sustainability/Sustainability Library/Signature to UN Global Compact
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/ungc.html-

Nippon Sanso Holdings Website/Our Company/Message from the President

G102-14P8-11

https://www.nipponsanso-hd.co.jp/en/company/message.html
Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure/Top Message-

https://www.nipponsanso-hd.co.jp/en/ir/management/message.html
G102-15
G102-16

Key impacts, risks, and opportunities
Values, principles, standards, and norms of behavior-

P30, P44-P53, P66-

P1, P26-27

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Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure/Business Risks
https://www.nipponsanso-hd.co.jp/en/ir/management/risk.html
Nippon Sanso Holdings Website/Our Company/Corporate Philosophy
https://www.nipponsanso-hd.co.jp/en/company/mission.html-

GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

Last Updated: October 4, 2022

ISO26000

Integrated Report 2022

Sustainability
Data

Nippon Sanso Holdings Website/Our Company/Code of Conduct

Mechanisms for advice and concerns about ethics
G102-17

Website-P130-131https://www.nipponsanso-hd.co.jp/en/company/conduct.html
Nippon Sanso Holdings Website/Our Company/List of Policies-

https://www.nipponsanso-hd.co.jp/en/company/policy.html
Governance structureG102-18

Nippon Sanso Holdings Website/Our Company/Corporate Governance
6.2 Organizational governanceP86-111https://www.nipponsanso-hd.co.jp/en/company/governance.html
Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure

P123-124https://www.nipponsanso-hd.co.jp/en/ir/management/
G102-19

Delegating authority-

Same as Above

Same as Above

Executive-level responsibility for economic, environmental,

Nippon Sanso Holdings Website/Our Company/Corporate Governanceand social topics

https://www.nipponsanso-hd.co.jp/en/company/governance.html

G102-20-

P58-61, `P88-89

Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure
https://www.nipponsanso-hd.co.jp/en/ir/management/--

Nippon Sanso Holdings Website/Sustainability/Message from the CSO
https://www.nipponsanso-hd.co.jp/en/sustainability/
G102-21

Consulting stakeholders on economic, environmental, andP58-61, P68-73

social topics
Composition of the highest governance body andG102-22

G102-24
G102-25its committees

P86-111Chair of the highest governance body
Nominating and selecting the highest governance body
Conflicts of interestand strategy-

https://www.nipponsanso-hd.co.jp/en/company/governance.html
Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure

P123-124https://www.nipponsanso-hd.co.jp/en/ir/management/
Same as Above

Same as Above-

Same as Above

Same as Above-

Same as Above

Role of highest governance body in setting purpose, values,G102-26https://www.nipponsanso-hd.co.jp/en/sustainability/
Nippon Sanso Holdings Website/Our Company/Corporate Governance

6.2 Organizational governanceG102-23

Nippon Sanso Holdings Website/Sustainability

Nippon Sanso Holdings Website/Our Company/Code of Conduct
https://www.nipponsanso-hd.co.jp/en/company/conduct.html-

Nippon Sanso Holdings Website/Our Company/Corporate Governance-Same as Abovehttps://www.nipponsanso-hd.co.jp/en/company/governance.html
Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure-

https://www.nipponsanso-hd.co.jp/en/ir/management/
G102-27
G102-28
G102-29
G102-30
G102-31

Collective knowledge of highest governance body-Same as Above

Same as Above-

Same as Above

Same as Above-

P62-67, P116

Same as Above--

P96-97Same as Above-

6.2 Organizational governance

P58-83, P86-103

Same as Above-

Evaluating the highest governance body’s performance
Identifying and managing economic, environmental, and6.2 Organizational governancesocial impacts
Effectiveness of risk management processes
Review of economic, environmental, and social topics

2 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

Last Updated: October 4, 2022

ISO26000

Integrated Report 2022

Highest governance body’s role in sustainability reportingG102-32

WebsiteSustainability
Data

Nippon Sanso Holdings Website/Our Company/Corporate Governance-

P56-71, P112-131

https://www.nipponsanso-hd.co.jp/en/company/governance.html
Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure-

https://www.nipponsanso-hd.co.jp/en/ir/management/
G102-33
G102-34

Communicating critical concerns
Nature and total number of critical concerns

6.2 Organizational governanceP112-131

Same as Above

-

-

-

-

-

Remuneration policies
G102-35

Nippon Sanso Holdings Website/Our Company/Corporate Governance
6.2 Organizational governanceP90

https://www.nipponsanso-hd.co.jp/en/company/governance.html
Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure

P124

https://www.nipponsanso-hd.co.jp/en/ir/management/
G102-36
G102-37
G102-38
G102-39

Process for determining remuneration
Stakeholders’ involvement in remuneration
Annual total compensation ratio
Percentage increase in annual total compensation ratio--

Same as Above

P124

6.2 Organizational governance

-

-

-

-

P90

‐

-

-

P90

‐

P124

6.2 Organizational governance

-

‐

-

-

-

‐

-

-

‐

-

List of stakeholder groups
G102-40

G102-41
G102-42
G102-43
G102-44
G102-45
G102-46
G102-47
G102-48

Collective bargaining agreements
Identifying and selecting stakeholders
Approach to stakeholder engagement

6.2 Organizational governanceKey topics and concerns raised

6.7 Consumer issues

Entities included in the consolidated financial statements
Defining report content and topic Boundaries
List of material topics
Restatements of information

P10-17, P26-27
Same as Above
P25, P40-55, P133

-

P4-5

-

P32-33--

Changes in reportingG102-49

Nippon Sanso Holdings Website/Sustainability-

https://www.nipponsanso-hd.co.jp/en/sustainability/
Nippon Sanso Holdings Website/Our Company/Main Global Affiliated Companies
https://www.nipponsanso-hd.co.jp/en/company/affiliate_g.html
Nippon Sanso Holdings Website/Sustainability/Materiality
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/materiality.html‐

P122
P116-128-

Nippon Sanso Holdings Website/Investor Relations/Management Policy and Structure/-P14-17Long-Term Vision and Medium-Term Management Plan-

https://www.nipponsanso-hd.co.jp/en/ir/management/plan.html
G102-50
G102-51

Reporting period
Date of most recent report

-

P4

-

-

-

-

-

-

3 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD
G102-52
G102-53
G102-54
G102-55
G102-56

Reporting cycle
Contact point for questions regarding the report
Claims of reporting in accordance with the GRI Standards
GRI content index
External assurance

Last Updated: October 4, 2022

ISO26000

Integrated Report 2022

Website-Annually--

Back cover

-

-

-

P4-5

7.5.3 Types of communication

Nippon Sanso Holdings Website/Contact

Data
Annually-

https://www.nipponsanso-hd.co.jp/en/contact/
Nippon Sanso Holdings Website/Sustainability/Sustainability Library/GRI Correspondence Table
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/gri.html
Nippon Sanso Holdings Website/Site Map-

https://www.nipponsanso-hd.co.jp/en/sitemap/--

ISO26000

Integrated Report 2022

Website-P32-33, P62-65-

Same as Above-

P32-33on social responsibility

Sustainability

P129

2．Material topics
GRI STANDARD

Sustainability
Data

Economic Performance
GRI 103: Management Approach 2016
G103-1
G103-2
G103-3

Explanation of the material topic and its Boundary
The management approach and its components
Evaluation of the management approach

Nippon Sanso Holdings Website/Sustainability/Materiality
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/materiality.html-

GRI 201: Economic Performance 2016
Direct economic value generated and distributed

6.8 Community involvement

G201-1and development

P44-53, P112-115

6.8.3 Community involvement
Financial implications and other risks and opportunities
G201-2G201-3G201-4due to climate change

6.5.5 Climate change mitigation
and adaptation

Defined benefit plan obligations and other retirement plans
Financial assistance received from government

Nippon Sanso Holdings Website/Sustainability/Sustainability Libraryhttps://www.nipponsanso-hd.co.jp/en/sustainability/lib/

P117-118

Nippon Sanso Holdings Website/Sustainability/Sustainability Library/Report in Line with the
P66-67

Recommendations of the TCFD‐

https://www.nipponsanso-hd.co.jp/en/sustainability/lib/tcfd.html

-

‐

‐

-

-

‐

‐

-

‐

‐

-

‐

‐

-

Market PresenceGRI 202: Market Presence 2016
Ratios of standard entry level wage by gender compared toG202-1

6.4.4 Conditions of work andlocal minimum wagesocial protection
6.8 Community involvement anddevelopment

Proportion of senior management hired from the local community

6.4.3 Employment

and employment relationships
6.8 Community involvement
G202-2and development
6.8.5 Employment creationand skills development
6.8.7 Wealth and income creation

4 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

ISO26000

Last Updated: October 4, 2022
Sustainability

Integrated Report 2022

Website

-

‐

-

-

‐

-

-

‐

-

Data

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

6.3.9 Economic, socialand cultural rights
6.8. Community involvement

G203-1and development
6.8.7 Wealth and income creation
6.8.9 Social investment
Significant indirect economic impacts

6.3.9 Economic, social andcultural rights
6.6.6 Promoting social responsibility
in the value chain
6.6.7 Respect for property rights
6.7.8 Access to essential services

G203-2

6.8 Community involvementand development
6.8.5 Employment creationand skills development
6.8.7 Wealth and income creation
6.8.9 Social investment

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

6.4.3 Employment
and employment relationships
6.6.6 Promoting social responsibility

G204-1in the value chain
6.8 Community involvementand development
6.8.7 Wealth and income creation

Anti-corruption
GRI 205: Anti-corruption 2016
G205-1

Operations assessed for risks related to corruption

6.6.3 Anti-corruption
Communication and training about anti-corruption policies

G205-2

6.6 Fair operating practices

and procedures

P94-97

Nippon Sanso Holdings Website/Our Company/List of Policies
https://www.nipponsanso-hd.co.jp/en/company/policy.html-

6.6 Fair operating practices
6.6.3 Anti-corruption

P95

Same as Above-

P95

Same as Above

P124

6.8 Community involvement
G205-3

Confirmed incidents of corruption and actions taken

6.6.6 Promoting social responsibility
in the value chain

5 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

Last Updated: October 4, 2022

ISO26000

Integrated Report 2022

Website-‐Sustainability
DataAnti-competitive Behavior
GRI 206: Anti-competitive Behavior 2016
Legal actions for anti-competitive behavior, anti-trust,G206-1and monopoly practices

6.6 Fair operating practices
6.6.5 Fair competition-

6.6.7 Respect for propertyrights
TAX
GRI 207: TAX 2019
G207-1
G207-2
G207-3G207-4

Approach to tax
Tax governance, control, and risk management
Stakeholder engagement and management of concerns

-

P131

Nippon Sanso Holdings Website/Our Company/List of Policies
https://www.nipponsanso-hd.co.jp/en/company/policy.html

P124

related to tax
Country-by-country reporting

Materials
GRI 301: Materials 2016
G301-1
G301-2G301-3

Materials used by weight or volume
Recycled input materials used‐
6.5.4 Sustainable resource use

Reclaimed products and their packaging materials

P63、P69‐70
Same as Above‐
Nippon Sanso Holdings Website/Sustainability/Sustainability Library/Medium-term Management Plan
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/midterm-management-sustainability.html
Same as Above-

EnergyGRI 302: Energy 2016
G302-1
G302-2
G302-3

Energy consumption within the organization
Energy consumption outside of the organization

P63, P112-115
6.5.4 Sustainable resource use

Energy intensity

Nippon Sanso Holdings Website/Sustainability/Sustainability Library/Medium-term Management Plan
Sustainability Initiatives
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/midterm-management-sustainability.html

P117-119Same as Above

Same as Above

Same as Above

P63

Same as Above

P116

P63, P68-73

Same as Above

P118

Same as Above

Same as Above

P118、P128

Reduction of energy consumption

G302-46.5.4 Sustainable resource use
6.5.5 Climate change mitigation
and adaptation

G302-5

Reductions in energy requirements of products and services

WATER AND EFFLUENTS
GRI 303: WATER AND EFFLUENTS 2018
G303-1
G303-2
G303-3G303-4
G303-5Interactions with water as a shared resource

P64

Management of water discharge-related impacts
Water withdrawal
Water discharge
Water consumption

6.5.4 Sustainable resource use

Nippon Sanso Holdings Website/Sustainability/Sustainability Library/Medium-term Management Plan
Sustainability Initiatives
https://www.nipponsanso-hd.co.jp/en/sustainability/lib/midterm-management-sustainability.html-

Same as Above

Same as Above

P118

Same as Above

Same as Above

Same as Above

Same as Above

Same as Above

Same as Above

Same as Above

Same as Above

Same as Above

6 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

ISO26000

Last Updated: October 4, 2022
Sustainability

Integrated Report 2022

Website

‐

‐

-

‐

‐

-

-

‐

-

‐

‐

-

Data

Biodiversity
GRI 304: Biodiversity 2016
G304-1
G304-2G304-3G304-4

Operational sites owned, leased, managed in, or adjacentto,protected
areasof highproducts,
biodiversity
outsideSignificantareasand
impacts ofactivities,
andvalueserviceson biodiversity

6.5.6 Protection of the environment,
biodiversity andHabitats protected or restored

restoration of natural habitats

IUCN Red List species and national conservation list species
with habitatsin areas affected by operations

Emissions
GRI 305: Emissions 2016
G305-1
G305-2G305-3G305-4G305-5

Direct (Scope 1) GHG emissions
Energy indirect (Scope 2) GHG emissions

P63

P116-117, P119

Same as Above

Same as Above

6.5.5 Climate change mitigation

Other indirect (Scope 3) GHG emissions

and adaptation

GHG emissions intensity
Reduction of GHG emissions
Emissions of ozone-depleting substances (ODS)

Same as Above-

Same as Above‐

Same as Above

P63

P116, P118

6.5.3 Prevention of pollution

G305-6

6.5.5 Climate change mitigation

‐

‐

P118

‐

‐

Same as Above

P64

‐

-

Same as Above‐-

P112-114‐

P119

Same as Above‐

Same as Above

Same as Above‐

Same as Above

and adaptation
G305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other

6.5.3 Prevention of pollution

significant air emissions

Waste
GRI 306: Waste 2020
G306-1
G306-2
G306-3
G306-4
G306-5

Waste generation and significant waste-related impacts
Management of significant waste-related impacts
6.5.3 Prevention of pollution

Waste generated
Waste diverted from disposal
Waste directed to disposal

Environmental Compliance
GRI 307: Environmental Compliance 2016
G307-1

Non-compliance with environmental laws and regulations

4.6 Respect for the rule of law

P131

Nippon Sanso Holdings Website/Our Company/List of Policies
https://www.nipponsanso-hd.co.jp/en/company/policy.html

P124

Supplier Environmental Assessment
GRI 308: Supplier Environmental Assessment 2016
G308-1

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

G308-2‐‐-

P66-67--

6.3.5 Avoidance of complicity
6.5.4 Sustainable resource use
6.6.6 Promoting social responsibility
in the value chain
7.3.1 Due diligence

7 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

ISO26000

New employee hires and employee turnover

6.4 Labor practices

Last Updated: October 4, 2022
Sustainability

Integrated Report 2022

WebsiteP112-115‐

P120-121

‐

‐

-

‐

‐

P121

‐

‐

-

P64

‐

-

P73

‐

P118

Same as Above

‐

P122

P64

‐

Same as Above

Same as Above

-

-

-

-

-

P73

-

-

P64

-

P122

P73

-

Same as Above

P64, P115-

Same as Above

‐

‐

P121

P76-83

‐

-

P72

‐

-

Data

Employment
GRI 401: Employment 2016
G401-1

6.4.3 Employment andemployment relationships

G401-2

Benefits provided to full-time employees that are not

6.4 Labor practices

provided to temporary or part-time employees

6.4.3 Employment
and employment relationships

Parental leave

6.4.4 Conditions of workand social protection

G401-36.8.7 Wealth and income creation
Labor/Management Relations
GRI 402: Labor/Management Relations 2016
Minimum notice periods regarding operational changes

6.4 Labor practices
6.4.3 Employment andemployment relationships

G402-1

6.4.4 Conditions of workand social protection
6.4.5 Social dialogue

Occupational Health and Safety
GRI 403: Occupational Health and Safety 2016
G403-1
G403-2
G403-3G403-4
G403-5
G403-6
G403-7
G403-8G403-9G403-10

Occupational health and safety management system
Hazard identification, risk assessment, and incident
investigation
Occupational health services
Worker participation, consultation, and communication on
occupational health and safety
Worker training on occupational health and safety
6.4 Labor practices
Promotion of worker health6.4.6 Health and safety at work

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
Workers covered by an occupational health and safety management system
Work-related injuries
Work-related ill healthTraining and Education
GRI 404: Training and Education 2016
G404-1
G404-2
G404-3

Average hours of training per year per employee
Programs for upgrading employee skills and transition
assistance programs
Percentage of employees receiving regular performance andcareer development reviews

6.4 Labor practices
6.4.7 Human development
and training in the workplace

8 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
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Last Updated: October 4, 2022
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WebsiteSustainability
Data

Diversity and Equal Opportunity
GRI 405: Diversity and Equal Opportunity 2016
Diversity of governance bodies and employees

6.2.3 Decision-making processes
and structures
6.3.7 Discriminationand vulnerable groups

G405-1

6.3.10 Fundamental principles

P22-23, P74-83, P86-115

Nippon Sanso Holdings Website/Our Company/Corporate Governancehttps://www.nipponsanso-hd.co.jp/en/company/governance.html

P120-124

and rights at work
6.4.3 Employment
and employment relationships
Ratio of basic salary and remuneration of women to men

6.3.7 Discriminationand vulnerable groups
6.3.10 Fundamental principles
and rights at work

G405-2

6.4.3 Employment

‐

‐

-

‐

-

-

and employment relationships
6.4.4 Conditions of workand social protection
Non-discrimination
GRI 406: Non-discrimination 2016
Incidents of discrimination and corrective actions taken

6.3.6 Resolving grievances
6.3.7 Discriminationand vulnerable groups

G406-1

6.3.10 Fundamental principles
and rights at work
6.4.3 Employment
and employment relationships

Freedom of Association and Collective Bargaining
GRI 407: Freedom of Association and Collective Bargaining 2016
Operations and suppliers in which the right to freedom of
association and collective bargaining may be at risk

6.3.3 Due diligence
Nippon Sanso Holdings Website/Our Company/Code of Conduct

6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity

https://www.nipponsanso-hd.co.jp/en/company/conduct.html

6.3.8 Civil and political rights
G407-1

6.3.10 Fundamental principles‐-

and rights at work
6.4.5 Social dialogue

Nippon Sanso Holdings Website/Our Company/List of Policies

6.6.6 Promoting social responsibility

https://www.nipponsanso-hd.co.jp/en/company/policy.html

in the value chain
Child LaborGRI 408: Child Labor 2016
Operations and suppliers at significant risk for incidents ofchild labor

6.3.3 Due diligence
6.3.4 Human rights risk situations

Nippon Sanso Holdings Website/Our Company/Code of Conduct

6.3.5 Avoidance of complicity

https://www.nipponsanso-hd.co.jp/en/company/conduct.html

6.3.7 Discrimination
G408-1

6.3.10 Fundamental principles‐-

and rights at work
6.6.6 Promoting social responsibility

Nippon Sanso Holdings Website/Our Company/List of Policies

in the value chain

https://www.nipponsanso-hd.co.jp/en/company/policy.html

6.8.4 Education and culture

9 / 11GRI STANDARD Guidelines and ISO 26000 Comparison
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Integrated Report 2022

WebsiteSustainability
Data

Forced or Compulsory LaborGRI 409: Forced or Compulsory Labor 2016
Operations and suppliers at significant risk for incidents offorced or compulsory labor

6.3.3 Due diligence

Nippon Sanso Holdings Website/Our Company/Code of Conduct

6.3.4 Human rights risk situations

https://www.nipponsanso-hd.co.jp/en/company/conduct.html

6.3.5 Avoidance of complicity
G409-1

6.3.10 Fundamental principles‐

and rights at work

Nippon Sanso Holdings Website/Our Company/List of Policies

6.6.6 Promoting social responsibility

https://www.nipponsanso-hd.co.jp/en/company/policy.html

in the value chain
Security Practices
GRI 410: Security Practices 2016
Security personnel trained in human rights policies
or proceduresG410-1

6.3 Human rights
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity

‐

‐

-

‐

‐

-

6.6.6 Promoting social responsibility
in the value chain
Rights of Indigenous Peoples
GRI 411: Rights of Indigenous Peoples 2016
Incidents of violations involving rights of indigenous peoples

6.3.4 Human rights risk situations
6.3.6 Resolving grievances
6.3.7 Discrimination

G411-1

6.3.8 Civil and political rights
6.6.7 Respect for property rights
6.8.3 Community involvement

Human Rights Assessment
GRI 412: Human Rights Assessment 2016
Operations that have been subject to human rights reviews
G412-1or impact assessments

6.3.3 Due diligence
6.3.4 Human rights risk situations‐‐

6.3.5 Avoidance of complicity
G412-2

G412-3

Employee training on human rights policies or procedures

6.3 Human rights
6.3.5 Avoidance of complicity

Significant investment agreements and contracts that

6.3 Human rights

include human rights clauses or that underwent human

6.3.3 Due diligencerights screening

6.3.4 Human rights risk situations

P75, P130

Nippon Sanso Holdings Website/Our Company/List of Policies
https://www.nipponsanso-hd.co.jp/en/company/policy.html

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‐

-

6.3.5 Avoidance of complicity
Local Communities
GRI 413: Local Communities 2016
Operations with local community engagement, impact
assessments, and development programs

6.3 Human rights
6.3.9 Economic, socialand cultural rights

G413-16.6. Fair operating practices

P39

-

-

-

-

P116

6.6.7 Respect for property rights
6.8 Community involvement
Operations with significant actual and potential negative
impacts on local communities
G413-2and development
6.8.5 Employment creationand skills development
6.8.7 Wealth and income creation
6.8.9 Social investment

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GRI STANDARD Guidelines and ISO 26000 Comparison
GRI STANDARD

Last Updated: October 4, 2022
Sustainability

ISO26000

Integrated Report 2022

Website

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-

-

‐

-

-

‐

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P124

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‐

-

‐

‐

‐

‐

‐

-

‐

‐

‐

‐

‐

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Data

Supplier Social Assessment
GRI 414: Supplier Social Assessment 2016
G414-1
G414-2

New suppliers that were screened using social criteria
Negative social impacts in the supply chain and actions
taken

Public Policy
GRI 415: Public Policy 2016
G415-1

Political contributions

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

6.3.9 Economic, socialand cultural rights
6.6.7 Respect for property rights

G416-1

6.8.5 Employment creationand skills development
6.8.7 Wealth and income creation
Incidents of non-compliance concerning the healthand safety impacts of products and services

4.6 Respect for the rule of law
6.7 Consumer issues
6.7.4 Protecting consumers' healthG416-2and safety
6.7.5 Sustainable consumption
6.8.8 HealthMarketing and Labeling
GRI 417: Marketing and Labeling 2016
G417-1Requirements for product and6.7 Consumer issues

service information and labeling6.7.3 Fair marketing, factual,

Incidents of non-compliance concerning product andG417-2

service information and labeling
Incidents of non-compliance concerning marketing

G417-3

communications

and unbiased informationand fair contractual practices
6.7.4 Protecting consumers'
health and safety
6.7.5 Sustainable consumption
6.7.9 Education and awareness

Customer Privacy
GRI 418: Customer Privacy 2016
Substantiated complaints concerning breaches of customer
G418-1

privacy and losses of customer data

6.7 Consumer issues
6.7.7 Consumer data protection
and privacy

Socioeconomic Compliance
GRI 419: Socioeconomic Compliance 2016
Non-compliance with laws and regulations in the social
G419-1and economic area

6.7 Consumer issues
6.7.6 Consumer service, support, andcomplaint and dispute resolution

11 / 11