Data

Introduction

FineToday Group Sustainability

Environment

SocialGovernance

Data

GRI content index
This index describes the relationship between the content of the Report and Global Reporting Initiative (GRI) Standards.
Group basic data
Indicator

Where to find it in the Report

Indicator

1. The organization and its reporting practices

Sustainability management (p. 16)

2-1

Organizational details

2-2

Entities included in the organization’s sustainability reporting

2-3

Reporting period, frequency and contact point

2-4

Restatements of information

N/A

2-5

External assurance―Company profile (p. 73)

2-11Chair of the highest governance body

Editorial Policy (p. 02)
Editorial Policy (p. 02)

2-12

FineToday website consumer support page

Organization (p. 03)
Activities, value chain and other business relationships

At a glance (p. 04)

Role of the highest governance body in overseeing the managementof impacts

At a glance (p. 04)
2-7

Employees

Delegation of responsibility for managing impacts

FineToday Holdings Sustainability Report 2023

67

Workers who are not employees

Nomination and selection of the highest governance body

Sustainability management (p. 16)
2-14

Role of the highest governance body in sustainability reporting

Corporate governance (p. 56)
Risk management (p. 58)
Compliance (p. 60)

2-15

Conflicts of interest―
Sustainability management (p. 16)
Corporate governance (p. 56)

Collective knowledge of the highest governance body

―

2-18

Evaluation of the performance of the highest governance body―

Corporate governance (p. 56)

2-19

Remuneration policies―

Risk management (p. 58)

2-20

Process to determine remuneration

―

2-21

Annual total compensation ratio―

Compliance (p. 60)
2-10

Risk management (p. 58)

2-17

―

Sustainability management (p. 16)
Governance structure and composition

Compliance (p. 60)

Communication of critical concerns

3. Governance

2-9

Risk management (p. 58)

2-16

ESG data (p. 64)
2-8

Sustainability management (p. 16)

Compliance (p. 60)

Hiring (p. 38)
Empowering diverse employees (p. 40)

Risk management (p. 58)

Sustainability management (p. 16)
2-13

Stakeholder engagement (p. 11)
Assessing compliance to the Supplier Code of Conduct (p. 53)

Corporate governance (p. 56)
Compliance (p. 60)

Organization (p. 03)

2. Activities and workers

2-6

Where to find it in the Report―Risk management (p. 58)
Compliance (p. 60)

Contents

Data

Introduction

FineToday Group Sustainability

Environment

SocialGovernance

Data

Contents

GRI content index

Indicator

Where to find it in the Report

Indicator

4. Strategy, policies and practices
2-22Statement on sustainable development strategy

Fine Today & Tomorrow 2030, the mid-to-long term vision (p. 09)
FineToday Group Basic Environmental Policy (p. 24)

CEO’s message (p. 05)

Responding to quality issues and product incidents (p. 31)

Purpose/Values (p. 01)
Fine Today & Tomorrow 2030, the mid-to-long term vision (p. 09)
FineToday Group Basic Environmental Policy (p. 24)

To reflect the voice of consumers in our products and services (p. 33)
2-25

Processes to remediate negative impacts

Human Rights Policy (p. 35)
2-23

Policy commitments

Employee helplines (p. 61)
Participation in external initiatives / external evaluation (p. 73)

Code of Conduct and Ethics (p. 60)

Responding to quality issues and product incidents (p. 31)

Participation in external initiatives / external evaluation (p. 73)

Sustainability management (p. 16)

To reflect the voice of consumers in our products and services (p. 33)
Preventing harassment (p. 37)
2-26

Mechanisms for seeking advice and raising concerns

Corporate governance (p. 56)

Action towards a sound material-cycle society (circularity) (p. 28)
2-27

Compliance with laws and regulations

N/A

Respect for human rights (p. 35)

2-28

Membership associations―

Employee skills development (p. 41)

5. Stakeholder engagement

Promoting work-life balance (p. 45)

2-29

Approach to stakeholder engagement

Stakeholder engagement (p. 11)

2-30

Collective bargaining agreements

Labor-management relations (p. 51)

Occupational health and safety (p. 48)
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68

Employee helplines (p. 61)

Giving consumers information they need (p. 32)
Hiring, promotion, diversity, equity, and inclusion (p. 38)
Embedding policy commitments

Labor-management relations (p. 51)
Assessing compliance to the Supplier Code of Conduct (p. 53)

Our responses to climate change (p. 25)
Quality assurance (p. 31)

Labor-management relations (p. 51)
Corporate governance (p. 56)

Corporate Citizenship Policy (p. 54)

Targets for achieving the mid-to-long-term vision and theirprogress (p. 12)

Preventing harassment (p. 37)
Assessing compliance to the Supplier Code of Conduct (p. 53)

Occupational Health and Safety Policy (p. 48)
Procurement Policy (p. 52)

2-24

Where to find it in the Report

Labor-management relations (p. 51)
Engagement with suppliers to promote sustainable and responsible
procurement (p. 52)
Community collaboration (p. 54)
Corporate governance (p. 56)
Risk management (p. 58)
Compliance (p. 60)
Information security (p. 62)

Data

Introduction

FineToday Group Sustainability

Environment

SocialGovernance

Data

Contents

GRI content indexMaterial Topics 2021
Indicator

Where to find it in the Report

3-1

Process to determine material topics

Materiality (p. 10)

3-2

List of material topics

Materiality (p. 10)
Fine Today & Tomorrow 2030, the mid-to-long term vision (p. 09)

3-3

Management of material topics

Targets for achieving the mid-to-long-term vision and theirprogress (p. 12)
Sustainability management (p. 16)

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

Main compliance indicators (p. 61)
ESG data (p. 64)
Assessing compliance to the Supplier Code of Conduct (p. 53)
Compliance (p. 60)
ESG data (p. 64)
N/A

206: Anti-competitive Behavior 2016

EconomicIndicator

Where to find it in the Report

201: Economic Performance 2016
201-1 Direct economic value generated and distributed

At a glance (p. 04)
ESG data (p. 64)

201-2 Financial implications and other risks and opportunities due toclimate change

Climate-related risks and opportunities (p. 25)

201-3 Defined benefit plan obligations and other retirement plans―

201-4 Financial assistance received from government―

FineToday Holdings Sustainability Report 2023

202-1 Ratios of standard entry level wage by gender compared to local
minimum wage―

202-2 Proportion of senior management hired from the local community―

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

Community collaboration (p. 54)

203-2 Significant indirect economic impacts―

N/A

207: Tax 2019
207-1 Approach to tax―

207-2 Tax governance, control, and risk management―

207-3 Stakeholder engagement and management of concerns related to tax―

207-4 Country-by-country reporting―

Indicator―

Where to find it in the Report

301: Materials 2016
303-1 Materials used by weight or volume―

303-2 Recycled input materials used―
FTI’s environmental data (p. 21)

303-3 Reclaimed products and their packaging materials

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

206-1 Legal actions for anti-competitive behavior, anti-trust, andmonopoly practices

Environmental

202: Market Presence 2016

69

Where to find it in the Report

Container and packaging wastes sent out for recycling (p. 28)
ESG data (p. 64)

Data

Introduction

FineToday Group Sustainability

Environment

SocialGovernance

Data

GRI content index

Indicator

Where to find it in the Report

Indicator
305: Emissions 2016

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

305-1 Direct (Scope 1) GHG emissions

ESG data (p. 64)

302-2 Energy consumption outside of the organization―

305-2 Energy indirect (Scope 2) GHG emissions

ESG data (p. 64)

302-3 Energy intensity―

305-3 Other indirect (Scope 3) GHG emissions

ESG data (p. 64)

302-4 Reduction of energy consumption―

305-4 GHG emissions intensity―

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

305-5 Reduction of GHG emissions―

305-6 Emissions of ozone-depleting substances (ODS)―

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant
air emissions

FTI’s environmental data (p. 21)

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

303-2 Management of water dischargerelated impacts

Prevention of air and water pollution (p. 21)

303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption

FTI’s environmental data (p. 21)
ESG data (p. 64)
FTI’s environmental data (p. 21)

306-1 Waste generation and significant waste-related impacts

ESG data (p. 64)―

FineToday Holdings Sustainability Report 2023

304-1 Operational sites owned, leased, managed in, or adjacent to, protectedareas and areas of high biodiversity value outside protected areas―

304-2 Significant impacts of activities, products and services on biodiversity―304-3 Habitats protected or restored―

304-4 IUCN Red List species and national conservation list species with
habitats in areas affected by operations―ESG data (p. 64)

306: Waste 2020
Container and packaging initiatives (p. 28)
Initiatives for promotional materials (p. 28)
Waste reduction (p. 21)
306-2 Management of significant waste-related impacts

Container and packaging initiatives (p. 28)
Initiatives for promotional materials (p. 28)

304: Biodiversity 201670

Where to find it in the Report306-3 Waste generated
306-4 Waste diverted from disposal
306-5

Waste directed to disposal

FTI’s environmental data (p. 21)
ESG data (p. 64)
FTI’s environmental data (p. 21)
ESG data (p. 64)
FTI’s environmental data (p. 21)
ESG data (p. 64)

308: Supplier Environmental Assessment 2016308-1 New suppliers that were screened using environmental criteria308-2 Negative environmental impacts in the supply chain and actions taken―
Overview of FY2022 supplier assessment (p. 53)
ESG data (p. 64)

Contents

DataIntroduction

FineToday Group Sustainability

Environment

SocialGovernance

Data

GRI content index

SocialIndicator

Where to find it in the Report401-2 Benefits provided to full-time employees that are not provided totemporary or part-time employees
401-3 Parental leave

Programs to support skills development (p. 42)

ESG data (p. 64)

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

405: Diversity and Equal Opportunity 2016

New hires (p. 38)

At a glance (p. 04)

Percentage of eligible employees taking childcare leave (p. 46)

FTI employee data (p. 22)

ESG data (p. 64)
405-1 Diversity of governance bodies and employees

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

Promoting occupational health and safety (p. 48)

403-2 Hazard identification, risk assessment, and incident investigation

Promoting occupational health and safety (p. 48)

403-3 Occupational health services

Promoting occupational health and safety (p. 48)

403-4 Worker participation, consultation, and communication on occupational
health and safety

Promoting occupational health and safety (p. 48)

403-5 Worker training on occupational health and safety

Education and training on occupational health and safety (p. 49)

403-6 Promotion of worker health

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Occupational Health and Safety Policy (p. 48)

Education and training on occupational health and safety (p. 49)
Ensuring occupational health and safety (p. 49)

403-7 Prevention and mitigation of occupational health and safety impacts
directly linked by business relationships

Assessing compliance to the Supplier Code of Conduct (p. 53)

403-8 Workers covered by an occupational health and safety management
systemPromoting occupational health and safety (p. 48)

403-9 Work-related injuries

N/A

403-10 Work-related ill health―404: Training and Education 2016404-1 Average hours of training per year per employee

Average education and training hours/costs per employee (p. 43)
ESG data (p. 64)

New hires (p. 38)
Percentage of women employees by region (p. 40)
Women as a percentage of senior managers (p. 40)―ESG data (p. 64)

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

Where to find it in the Report404-2 Programs for upgrading employee skills and transition assistanceprograms

401: Employment 2016
401-1 New employee hires and employee turnover

Indicator

405-2 Ratio of basic salary and remuneration of women to men

Annual wage differential by gender (p. 40)
ESG data (p. 64)

406: Non-discrimination 2016406-1 Incidents of discrimination and corrective actions taken―

407: Freedom of Association and Collective Bargaining 2016407-1 Operations and suppliers in which the right to freedom of associationand collective bargaining may be at risk―

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

N/A

409: Forced or Compulsory Labor 2016409-1 Operations and suppliers at significant risk for incidents of forced orcompulsory labor

N/A

410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures―

411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples―

Contents

Data

Introduction

FineToday Group Sustainability

Environment

SocialGovernance

Data

GRI content index

Indicator

Where to find it in the Report

412: Human Rights Assessment 2016

Indicator
417: Marketing and Labeling 2016

Status of education and training on human rights (p. 36)
412-1 Operations that have been subject to human rights reviews orimpact assessments

Overview of FY2022 supplier assessment (p. 53)

412-3 Significant investment agreements and contracts that include humanrights clauses or that underwent human rights screening―

ESG data (p. 64)

417-3 Incidents of non-compliance concerning marketing communications

N/A―

418: Customer Privacy 2016418-1 Substantiated complaints concerning breaches of customer privacy
and losses of customer data―413-2 Operations with significant actual and potential negative impacts on
local communities―

414: Supplier Social Assessment 2016―
Overview of FY2022 supplier assessment (p. 53)
ESG data (p. 64)

415: Public Policy 2016415-1 Political contributions
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Package initiatives (p. 32)
417-2 Incidents of non-compliance concerning product and service
information and labeling413-1 Operations with local community engagement, impact assessments,
and development programs414-2 Negative social impacts in the supply chain and actions taken

Information on websites (p. 32)

Overview of FY2022 supplier assessment (p. 53)

413: Local Communities 2016414-1 New suppliers that were screened using social criteria

Container and packaging initiatives (p. 28)
417-1 Requirements for product and service information and labeling

ESG data (p. 64)
Status of education and training on human rights (p. 36)

412-2 Employee training on human rights policies or procedures

Where to find it in the Report―

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

416-2 Incidents of non-compliance concerning the health and safety impactsof products and services―

N/AContents