Editorial Policy and Guideline Reference Tables
Editorial Policy

Since 2011, we have systematized our initiatives for sustainability in accordance with ISO 26000, an international standard
concerning corporate social responsibility. Our reporting is structured to reflect this.

Lion Integrated Report 2024

is intended to provide Lion’s shareholders, investors and other stakeholders with key

information about the Company’s initiatives for increasing its corporate value over the medium to long term by fulfillingits purpose of “Make a difference in everyday lives by redesigning habits: ReDesign,” facilitating deeper understanding ofthe Lion Group.

The sustainability website provides additional detailed reporting on Lion’s ESG data, initiatives related to the SDGs andother sustainability initiatives.

Referenced Guidelines:

Integrated Report

International Integrated Reporting Framework issued by the IFRS Foundation

Guidance for Integrated Corporate Disclosure and Company-Investor Dialogues for Collaborative Value Creation issued by
the Ministry of Economy, Trade and Industry

Sustainability Website

The Environmental Reporting Guidelines (2018) issued by the Ministry of the Environment

GRI Sustainability Reporting Standards issued by the Global Reporting Initiative

ISO 26000: 2010 Guidance on social responsibility issued by the Japanese Standards Association

Scope of Coverage:

Lion Corporation and all of its consolidated subsidiaries are covered, in principle.

* Where the scope of coverage of reported activities or data differs from the above, a description is provided.

* Overseas consolidated subsidiaries are also covered by the Sustainability Material Issues and Objectives for 2030.

Period Covered

Integrated Report 2024: From January 1, 2023 to December 31, 2023

Sustainability Website: From January 1, 2023 to Present* Some parts also include information about activities conducted outside of the above periods.

Guideline Reference Tables

GRI Sustainability Reporting Standards Reference Table

Reference Table for United Nations Global Compact COP

348

Lion Sustainability Website 2024

GRI Sustainability Reporting Standards Reference Table[Statement of use]

Lion Group refers to the GRI （Global Reporting Initiative）Sustainability Reporting Standards and reports to the information

for the period from January 1, 2023 to December 31, 2023 including some up-to-date information.

[GRI 1 used]

GRI 1: Foundation 2021

Note: “-” in the table indicates that the contents of the item are not reported on Lion's sustainability website.
GIR Standards

WebsiteGRI 2: General Disclosures 2021

1. The organization and its reporting practices

Company Overview
Domestic Affiliates

2-1

Organizational details

2-2

Entities included in the organization’s sustainability reporting

2-4

Restatements of information

2-3

Reporting period, frequency and contact point

Overseas Affiliates

Editorial Policy and Guideline Reference Tables
Editorial Policy and Guideline Reference Tables
ESG Data

ESG Data·Third-Party Verification（Environment,S ociety）

2-5

External assurance

2-6

Activities, value chain and other business relationships

2-7Employees

2-8Workers who are not employees

2-9Governance structure and composition

2-10

Nomination and selection of the highest governance body

Lion Corporation Basic Corporate Governance
Policy2-11

Chair of the highest governance body

Corporate Governance Report

Role of the highest governance body in overseeing theLion Corporation Basic Corporate Governance
Policy2-12

2-13

2. Activities and workers

Securities Report [Japanese]
Securities Report [Japanese]
ESG Data

3. Governance

ESG Data

Employee Data

Employee Data

Basic Approach to Corporate GovernanceCorporate Governance Report

Basic Approach to Corporate Governancemanagement of impacts

Corporate Governance Report

Basic Approach to Corporate Governance

Delegation of responsibility for managing impacts

Sustainability Management (ImplementationFramework)

2-14

Role of the highest governance body in sustainability reporting

Sustainability Management (ImplementationFramework)

2-15

Conflicts of interest

Securities Report [Japanese]

2-16Management Message
Compliance

Communication of critical concerns

Internal Control System
349

Lion Sustainability Website 2024

GIR Standards

Risk ManagementWebsite

Lion Corporation Basic Corporate Governance
Policy2-17

Collective knowledge of the highest governance body

2-18

Evaluation of the performance of the highest governance body

Lion Corporation Basic Corporate Governance
PolicyCorporate Governance Report
Securities Report [Japanese]

2-19

Lion Corporation Basic Corporate Governance
PolicyRemuneration policies

Compensation System for Corporate Officer
Securities Report [Japanese]

2-20

Process to determine remuneration

2-21

Annual total compensation ratio

2-22

Statement on sustainable development strategy

2-23

Policy commitments

2-24

2-25

Compensation System for Corporate Officer
Compensation System for Corporate Officer

4. Strategy, policies and practices

Management Message

Medium-Term Management Plan

Various Policies

Respect for Human Rights

Together with Supply Chains

Embedding policy commitments

Promoting Sustainability with Materials
Manufacturers and Production Contractors

Lion Corporation Basic Corporate Governance
PolicyMeasures to Prevent Human Rights Abuse(Human Rights Due Diligence)

Processes to remediate negative impacts

Risk Management
2-26

Mechanisms for seeking advice and raising concerns

2-27Compliance with laws and regulations

Lion Corporation Basic Corporate Governance
PolicyCompliance
Compliance

Initiatives and External Evaluations

Participation in External Environmental Initiatives
2-28

Eco-First Commitment

Participation in Pharmaceutical Product Safety
Initiatives

Membership associations

Building Relationships with Communities andExternal Organizations

Participation in External Supply Chain Initiatives

2-29
2-30
3-1
3-2

Approach to stakeholder engagement
Collective bargaining agreements

Process to determine material topics

5. Stakeholder engagement

Stakeholder Engagement

Labor-Management Relations

GRI 3: Material Topics 2021

Identifying Material Issues

Sustainability Material Issues and Objectives for2030

List of material topics

350

Lion Sustainability Website 2024

GIR Standards

3-3Website

Sustainability Management (ImplementationFramework)

Management of material topics

200: Economic topics

201-1
201-2
201-3
201-4

202-1
202-2203-1203-2

GRI 201: Economic Performance 2016

climate change

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

Ratios of standard entry level wage by gender compared to local
minimum wage

Proportion of senior management hired from the local
community

Significant indirect economic impacts—

Communication and training about anti-corruption policies andprocedures

Confirmed incidents of corruption and actions taken——

Compliance

GRI 206: Anti-competitive Behavior 2016

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

207-2Tax governance, control, and risk management—GRI 207: Tax 2019

Risk Management

Stakeholder Engagementtax

Tax Policy

Country-by-country reporting

Materials used by weight or volume301-2

Recycled input materials usedCompliance

GRI 301: Materials 2016

ESG Data Raw Material Usage, Container andPackaging Material Usage
Using Recycled Plastics
Using Recycled Plastics

Reclaimed products and their packaging materials

302-1

Energy consumption within the organization

302-2

Energy consumption outside of the organization

302-3

Energy intensity

Tax Policy

Compliance

Stakeholder engagement and management of concerns related to301-1

302-4

—

GRI 205: Anti-corruption 2016

Approach to tax

301-3

—

GRI 204: Procurement Practices 2016

207-1

207-4

—

Infrastructure investments and services supported

Operations assessed for risks related to corruption

207-3

—

GRI 203: Indirect Economic Impacts 2016

205-1

206-1

—

Securities Report [Japanese]

GRI 202: Market Presence 2016

Proportion of spending on local suppliers

205-3

Information disclosure based on TCFD
recommendations

Financial implications and other risks and opportunities due to204-1

205-2

Quarterly Financial Statements / SupplementaryMaterials

Direct economic value generated and distributed

GRI 302: Energy 2016

ESG DataActivities—Reduction of energy consumption

351

Total Energy Consumption in Business

ESG Data Greenhouse Gas Emissions throughout
the Supply Chain
Reduce CO2Emissions throughout Business Activities
Lion Sustainability Website 2024

GIR Standards

302-5

WebsiteReduce CO2Emissions throughout Product Lifecycles

Reductions in energy requirements of products and services

GRI 303: Water and Effluents 2018

Realizing a Resource-Circulating Society

303-1

Interactions with water as a shared resource

303-2

Management of water discharge-related impacts

303-3

Water withdrawal303-4

Water discharge

303-5

Water consumption

Reducing Water Use

Water Use and Wastewater Discharge in Business
Activities (Domestic and Overseas)

ESG Data Water Usage (Water Withdrawal) inBusiness Activities

Reducing Water Use

ESG Data Wastewater Discharge in Business
Activities
Reducing Water Use

ESG Data Overview of Environmental Burden
Created by Business Activities

GRI 304: Biodiversity 2016

304-1
304-2
304-3
304-4

305-1

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

Activities at Operating Sites

Significant impacts of activities, products and services on

Overview of Lion’s Biodiversity-Friendly BusinessActivities

protected areas
biodiversity

Habitats protected or restored

IUCN Red List species and national conservation list species withhabitats in areas affected by operations

GRI 305: Emissions 2016

Scope 1 and 2 Greenhouse Gas Emissions from
Domestic Operating Sites

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

305-6

Emissions of ozone-depleting substances (ODS)

305-7—Activities at Operating Sites

Scope 1 and 2 Greenhouse Gas Emissions from
Overseas Operating Sites
Scope 1 and 2 Greenhouse Gas Emissions from
Domestic Operating Sites

Scope 1 and 2 Greenhouse Gas Emissions from
Overseas Operating Sites—Greenhouse Gas Emissions throughout the Supply
Chain
Reduce CO2Emissions throughout Business Activities—

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

Reduce CO2Emissions throughout Product Lifecycles
ESG Data

Management of Chemical Substances

Management of Chemical Substances-Conscious Production Activities

Air Quality

GRI 306: Waste 2020306-1

Waste generation and significant waste-related impacts

Realizing a Resource-Circulating Society

306-3

Waste generated

ESG Data

Waste

ESG Data

Waste

306-2
306-4
306-5

Recycling Resources

Management of significant waste-related impacts

ESG Data

Waste diverted from disposal
Waste directed to disposal

352

Waste

Lion Sustainability Website 2024

GIR Standards

308-1
308-2

401-1
401-2
401-3

GRI 308: Supplier Environmental Assessment 2016

Negative environmental impacts in the supply chain and actions

New employee hires and employee turnover

Benefits provided to full-time employees that are not provided totemporary or part-time employees
Parental leave

403-1

Occupational health and safety management system403-2

Hazard identification, risk assessment, and incident investigation

403-3

Occupational health services

Promotion of worker health

404-1
404-2
404-3

405-1
405-2
406-1

407-1

Enhancing the Occupational Safety ManagementSystem—

occupational health and safety

403-6

403-10

Promoting Work-Life Enrichment—

Worker participation, consultation, and communication on
Worker training on occupational health and safety

403-9

Employee Data

GRI 403: Occupational Health and Safety 2018

403-5

403-8

—ESG Data

GRI 402: Labor/Management Relations 2016

Minimum notice periods regarding operational changes

403-7

Aiming for Sustainable Raw Material Procurement

GRI 401: Employment 2016

402-1

403-4

Promoting Sustainability with Materials
Manufacturers and Production Contractors

New suppliers that were screened using environmental criteria
takenWebsite

Enhancing the Occupational Safety Management
SystemEnhancing the Occupational Safety Management
SystemEnhancing the Occupational Safety Management
System
Improving Employee HealthEnhancing the Occupational Safety Management
System Initiatives (Facility Safety/OccupationalSafety)

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

Enhancing the Occupational Safety Management
SystemWorkers covered by an occupational health and safety
management system

Improving Employee HealthEnhancing the Occupational Safety Management
System Initiatives (Facility Safety/OccupationalSafety)

Work-related injuries

Improving Employee HealthWork-related ill health

Productivity and Professional Fulfillment
Indicators

GRI 404: Training and Education 2016
ESG Data

Average hours of training per year per employee

Programs for upgrading employee skills and transition assistanceprograms

Percentage of employees receiving regular performance andcareer development reviews—Employee Data

Human Resource Development to Support Career
Autonomy

GRI 405: Diversity and Equal Opportunity 2016

Promoting Diversity & Inclusion

Diversity of governance bodies and employees

ESG Data

Ratio of basic salary and remuneration of women to men

GRI 406: Non-discrimination 2016

Incidents of discrimination and corrective actions taken

Employee Data—

GRI 407: Freedom of Association and Collective Bargaining 2016

Measures to Prevent Human Rights Abuse (HumanRights Due Diligence)Operations and suppliers in which the right to freedom ofassociation and collective bargaining may be at risk

GRI 408: Child Labor 2016
353

Lion Sustainability Website 2024

GIR Standards

408-1

409-1

WebsiteMeasures to Prevent Human Rights Abuse (HumanRights Due Diligence)

Operations and suppliers at significant risk for incidents of childlabor

GRI 409: Forced or Compulsory Labor 2016

Measures to Prevent Human Rights Abuse (HumanRights Due Diligence)

Operations and suppliers at significant risk for incidents of forcedor compulsory labor

GRI 410: Security Practices 2016

410-1

Security personnel trained in human rights policies or procedures

—

411-1

Incidents of violations involving rights of indigenous peoples

—

413-1
413-2

414-1
414-2
415-1

416-1
416-2

417-1
417-2
417-3

418-1

GRI 411: Rights of Indigenous Peoples 2016
GRI 413: Local Communities 2016

Operations with local community engagement, impact

Social Contribution Activities

assessments, and development programs

Operations with significant actual and potential negative impacts

on local communities—

GRI 414: Supplier Social Assessment 2016

Selecting New Suppliers

New suppliers that were screened using social criteria

Aiming for Sustainable Raw Material Procurement

Negative social impacts in the supply chain and actions taken
Political contributions

GRI 415: Public Policy 2016

Political Contributions

GRI 416: Customer Health and Safety 2016

Assessment of the health and safety impacts of product andservice categories

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

GRI 417: Marketing and Labeling 2016

Approach to Responsible Product Representations

Requirements for product and service information and labeling
Incidents of non-compliance concerning product and service
information and labeling

Incidents of non-compliance concerning marketing
communications

Approach to Quality Assurance, Safety andReliability—

Admonishment from the Consumer Affairs Agency
Regarding Product Representations

GRI 418: Customer Privacy 2016

Substantiated complaints concerning breaches of customer—

privacy and losses of customer data354

Lion Sustainability Website 2024

Reference Table for United Nations Global Compact COP

Lion announced its support for the United Nations Global Compact (UNGC) in 2009 and takes part in related initiatives. As asignatory to the UNGC, COP (Communication on Progress) on the status of initiatives on ten principles in the four areas of“Human Rights,” “Labour,” “Environment” and “Anti-Corruption” is submitted once a year.
UN Global Compact Principles

WebsiteCharter for Corporate Behavior / Behavioral
Guidelines
LION Human Rights Policy
Respect for Human Rights

Together with Supply Chains

Promoting Sustainability with Materials
Manufacturers and Production Contractors

Principle 1:

Businesses should support and respect the protection ofinternationally proclaimed human rights; andAiming for Sustainable Raw Material
Procurement
Stakeholder Engagement

Promoting Diversity and Inclusion

Human rights

Approach to Quality Assurance, Safety andReliability
Improving Employee HealthEnhancing the Occupational Safety
Management System

Charter for Corporate Behavior / Behavioral
Guidelines

Principle 2:

Make sure that they are not complicit in human rights
abuses.

LION Human Rights Policy

Respect for Human Rights

Measures to Prevent Human Rights Abuse(Human Rights Due Diligence)

Charter for Corporate Behavior / Behavioral
Guidelines

LabourPrinciple 3:

Businesses should uphold the freedom of association andthe effective recognition of the right to collective
bargaining;

LION Human Rights Policy
Respect for Human Rights
Together with EmployeesLabor-Management Relations

Charter for Corporate Behavior / Behavioral
Guidelines
LION Human Rights Policy

Principle 4:

The elimination of all forms of forced and compulsory
labour;Respect for Human Rights

Together with Supply Chains

Promoting Sustainability with Materials
Manufacturers and Production Contractors

Aiming for Sustainable Raw Material
Procurement

355

Lion Sustainability Website 2024

UN Global Compact Principles

WebsiteCharter for Corporate Behavior / Behavioral
Guidelines
LION Human Rights Policy
Respect for Human Rights

Principle 5:

Together with Supply Chains

The effective abolition of child labour; andPromoting Sustainability with Materials
Manufacturers and Production Contractors
Aiming for Sustainable Raw Material
Procurement

Charter for Corporate Behavior / Behavioral
Guidelines
LION Human Rights Policy
Respect for Human Rights

Principle 6:

Together with Employees

The elimination of discrimination in respect ofemployment and occupation.

Promoting Diversity and Inclusion
Promoting Work-Life Enrichment

Enhancing the Occupational Safety
Management System

Charter for Corporate Behavior / Behavioral
Guidelines

Principle 7:

Businesses should support a precautionary approach toenvironmental challenges;

Environmental Policy

Environmental Approach and Policy /Management

Management of Chemical Substances
Stakeholder Engagement

Charter for Corporate Behavior / Behavioral
Guidelines
Management Message
Lion’s Sustainability
Environment

Principle 8:

Undertake initiatives to promote greater environmental
responsibility; andSustainability Material Issues and Objectives
for 2030

Environmental Objectives and Achievements
Realizing a Decarbonized Society

Realizing a Resource-Circulating Society
Initiatives and External Evaluations
Stakeholder Engagement

Charter for Corporate Behavior / Behavioral
Guidelines

Environmental Objectives and Achievements

Principle 9:

Encourage the development and diffusion ofRecycling Resources

environmentally friendly technologies.

Anti-Corruption

Lion’s Environmentally Friendly Products
Environmental Communication

Principle 10:

Businesses should work against corruption in all its forms,

356

Charter for Corporate Behavior / Behavioral
Guidelines
Lion Sustainability Website 2024

UN Global Compact Principles

WebsiteBasic Approach to Corporate Governanceincluding extortion and bribery.

Compliance

LION Anti-Bribery Principles

357

Lion Sustainability Website 2024