Environment
Contents /Editorial Policy

Nissha Group
Sustainability

Third Party
Verification

Environment

SocialHuman
RightsHuman
Resources

GovernanceFair Operating Practices/ Local Communities

Quality Management / Efficiency
and Productivity Improvement

Governance

GRI Standards Content
Index / ESG Data

36. GRI Standards Content Index
Nissha Sustainability Report 2024 refers to GRI Sustainability Reporting Standards. The relationshipbetween the standards and the content of our report are as shown in the table below. Unless otherwise specified, the location indicate the pages of Nissha Sustainability Report 2024.
GRI Standards

Disclosure Item

Location of Nissha Information Posted

GRI Standards

Disclosure Item
Chair of the highest governancebody

25-3 Directors of the Board and the Board of Directors > Roleof the Board of Directors

25-4

2-12

Role of the highest governance body 3-1 Nissha Philosophy, 3-2 Sustainability Vision (long-termin overseeing the management ofvision for 2030), 3-3 Promotion Framework for Sustainability,
impacts
3-4 Materialities (Key Issues) and KPIs

3-1

Pages
on PDF

13-5 Relationship with Labor Union

1. The organization and its reporting practices
2-1

Organizational details

Website About > Company Outline
Website About > Nissha Group

2-2

Entities included in theorganizationʼs sustainability
reporting

1-4 Scope of Reporting

1-2

1-6 Major Changes in Reporting Scope

1-2

Reporting period, frequency andcontact point

1-3 Publication Dates

1-1

1-7 Publishing Division and Contact for Inquiries

1-2

2-4

Restatements of information

15-3 Foreign Employees in Active Roles

15-3

2-5

External assurance

8. Third Party Verification8

2-6

Activities, value chain and otherbusiness relationships

1. Editorial Policy

1-1

21. Partnership with Our Suppliers

21-1

2. Activities and workers

Website About > Company Outline
Website About > Nissha's Business
Website Business > By Industry
2-7

Employees

15-1 Nissha Group Employee Composition

2-8

Workers who are not employees

-

15-1

26, 273-2

2-14

Role of the highest governance body 3-3 Promotion Framework for Sustainability
in sustainability reporting

3-2

2-15

Conflicts of interest

25-4

2-16

Communication of critical concerns 3-3 Promotion Framework for Sustainability

25-2 Overview of Corporate Governance25-3 Directors of the Board and the Board of Directors > Roleof the Board of Directors
Website > Investors > IR Library > Securities Report (only in Japanese)

27. Internal Control System
28-5 Promotion of Corporate Ethics and Compliance28-4

25-3 Directors of the Board and the Board of Directors > The
skill set necessary for the Board of Directors, and the values,
experiences, and skills in common required for all Directors

25-3

2-18

Evaluation of the performance ofthe highest governance body25-3 Directors of the Board and the Board of Directors > Policy 25-2
and Procedures for Appointment/Dismissal of Directors of theBoard, Evaluation of Effectiveness of the Board of Directors,
Reasons for Appointment and Board of Directors Meeting
Attendances in FY ended December 2023

2-19

Remuneration policies

25-6 Compensation of Directors of the Board and Audit andSupervisory Board Members

2-20

Process to determine remuneration

25-2 Overview of Corporate Governance25-1

Website > Investors > IR Library > Nissha Report 2024 p76

25-3 Directors of the Board and the Board of Directors, 25-4
Nomination and Compensation Committee

25-2

Website > Investors > IR Library > Securities Report (only in Japanese)

3-3 Promotion Framework for Sustainability

2-10

Nomination and selection of thehighest governance body26, 27

Collective knowledge of the highest
governance body25-6 Compensation of Directors of the Board and Audit andSupervisory Board Members

Governance structure andcomposition

3-2

2-17

3-2

2-9

25-1

25-9

Website > Investors > IR Library > Securities Report (only in Japanese)

3. GovernanceNissha Sustainability Report 2024

27. Internal Control System
3-3 Promotion Framework for Sustainability

Delegation of responsibility for
managing impacts

Website > Investors > IR Library > Securities Report (only in Japanese)
2-3

13-3

2-13
1-1

1-5 Major Affiliated Companies and Businesses

Pages
on PDF

2-11

General Disclosures

GRI 2: General
Disclosures 2021

Location of Nissha Information Posted

25-9

36-1

Environment
Contents /Editorial Policy

Nissha Group
Sustainability

GRI Standards

Disclosure Item
2-21

Third Party
Verification

Environment

SocialHuman
RightsLocation of Nissha Information Posted

Human
Resources

Pages
on PDF

Annual total compensation ratio

-

2-22

Statement on sustainable
development strategy

2. CEO Message

2

2-23

Policy commitments

3-1 Nissha Philosophy

3-1

4. Environmental Policy and Management Structures

4-1

13-1 Basic Policy

13-1

27. Internal Control System

26, 27

Embedding policy commitments

28-2 Guidelines

28-2

7. CO2 Emissions and Reduction Efforts

7-1

13-3 Initiatives Related to Labor and Human Rights

13-2

27. Internal Control System

26, 2728-5 Promotion of Corporate Ethics and Compliance

28-4

2-25

Processes to remediate negative
impacts

28-6 Hotline

28-5

2-26

Mechanisms for seeking advice andraising concerns

13-4 Harassment Prevention

13-3

28-6 Hotline

28-5

2-27

Compliance with laws andregulations

10. Management of Chemical Substances and Environmental
Risks

10-1

12. Environmental Objectives and Status of Achievement(Nissha Group in Japan)

12-1

21-4 CSR Audit and Labor and Human Rights Risk Survey

21-2

31. Anti-corruption

31

3-5-1 Initiatives in Which Nissha Participate

3-8

22-3 Membership in Community Organizations (Nissha)

22-2

2-28

Membership associations

Fair Operating Practices/ Local Communities

GRI Standards

Quality Management / Efficiency
and Productivity Improvement

Disclosure Item

Governance

GRI Standards Content
Index / ESG Data

Location of Nissha Information Posted

GRI 3: Material Topics
2021

3-1

Process to determine material topics 3-4-1 Materiality Identification

3-3
3-3

3-2

List of material topics

3-4 Materialities (Key Issues) and KPIs

3-3

Management of material topics

3-4-1 Materiality Identification
3-3
4. Environmental Policy and Management Structures
4-1
6. Responding to Climate Change (Addressing the TCFD
6-1
Recommendations)
12. Environmental Objectives and Status of Achievement
12-1(Nissha Group in Japan)
13-1 Basic Policy, 13-2 Structure, 13-3 Initiatives Related to 13-1
Labor and Human Rights
14-1 Policy, 14-2 Human Resources System (Scope: Nissha
14-1
Group in Japan), 14-3 ESG Task Force Initiatives, 14-4 TalentManagement System
16-2 Training Systems, 16-3 Support for Employees' Voluntary 16-2
Desires to Learn and Grow, 16-4 Career Planning Support,
16-6 In-House Training Programs
18-1 Policy and Principles, 18-2 Safety and Health
18-1Management System
21-1 Basic Policy > CSR Procurement Guidelines
21-1
23-1 Policy / Nissha Quality Way
23-1
27. Internal Control System
26, 2728. Risk Management and Compliance
28-1
29. Information Security
29-1
30. Trade Management
30-1
32. Business Continuity
32-1
33. Tax Principle
33

201-1

Direct economic value generated
and distributed

Website > Investors > IR Library > Securities Report (only inJapanese)

201-2

Financial implications and other risks 4-3 Environmental Management System (EMS)
and opportunities due to climate
6. Responding to Climate Change (Addressing the TCFD
changeRecommendations)

Economic
Economic performance

5. Stakeholder engagement

GRI 201: Economic
Performance 2016

28. Risk Management and Compliance2-29

Approach to stakeholder
engagement

3-6 Nissha Group Stakeholders

3-11

2-30

Collective bargaining agreements

13-5 Relationship with Labor Union

13-3

Nissha Sustainability Report 2024

Pages
on PDF

Material Topics

4. Strategy, policies and practices

2-24

Governance

4-2
6-1

28-1

Website > Investors > IR Library > Securities Report (only inJapanese)

36-2

Environment
Contents /Editorial Policy

Nissha Group
Sustainability

GRI Standards

Disclosure Item
201-3

201-4

Third Party
Verification

Environment

SocialHuman
RightsLocation of Nissha Information Posted

Defined benefit plan obligations and 17-15 Retirement Pay Systemother retirement plans
Website > Investors > IR Library > Securities Report (only inJapanese)
Financial assistance received fromgovernment

Human
Resources

Pages
on PDF

Fair Operating Practices/ Local Communities

GRI Standards

17-6

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

15-1 Nissha Group Employee Composition

203-1

203-2

15-1

GRI 301：Materials
2016

Infrastructure investments andservices supported

-

204-1

205-1
205-2

Significant indirect economic
impacts-

GRI 302：Energy
2016

Proportion of spending on local
suppliers

Operations assessed for risks related to corruption
Communication and training
about anti-corruption policies andprocedures

28. Risk Management and Compliance

28-1

31. Anti-corruption

31

205-3

Confirmed incidents of corruption
and actions taken

31. Anti-corruption

31

206-1

Legal actions for anti-competitive
behavior, anti-trust, and monopoly
practices

n/a

207-1

Approach to tax

33. Tax Principle

Tax governance, control, and risk
management

33. Tax Principle

33

207-3

Stakeholder engagement and
33. Tax Principle
management of concerns related to
tax

33

207-4

Country-by-country reporting

-

301-1

Materials used by weight or volume

5. Impact on the Environment out of Our Business Operations

301-2

Recycled input materials used

-

301-3

Reclaimed products and theirpackaging materials

-

302-1

Energy consumption within theorganization

5. Impact on the Environment out of Our Business Operations
7. CO2 Emissions and Reduction Efforts

7-1

302-2

Energy consumption outside of theorganization

7-6 Initiative in Scope 3 Management

7-3

302-3

Energy intensity

7. CO2 Emissions and Reduction Efforts

7-1

302-4

Reduction of energy consumption

5. Impact on the Environment out of Our Business Operations

5-1

7. CO2 Emissions and Reduction Efforts

7-1

302-5

Reductions in energy requirements
of products and services

-

303-1

Interactions with water as a sharedresource

11-3 Understanding Water Stress Areas, 11-4 Management of 11-1
Water Intake and Wastewater, 11-5 Initiatives for Appropriate
Water Use, 11-6 Water Data

303-2

Management of water dischargerelated impacts

10-6 Prevention of Water Pollution

10-5

11-1 Basic Concept, 11-3 Understanding Water Stress Areas,
11-4 Management of Water Intake and Wastewater

11-1

5. Impact on the Environment out of Our Business Operations

5-1

11-6 Water Data

11-2

Nissha Sustainability Report 2024

5-1

33

5-1

Water and effluentsGRI 303：Water andEffluents 2018

303-3

Tax
GRI 207: Tax 2019

Pages
on PDF

207-2-

Anti-competitive behavior
GRI 206：Anticompetitive Behavior
2016

Location of Nissha Information Posted

EnergyAnti-corruption
GRI 205：Anticorruption 2016

GRI Standards Content
Index / ESG Data

Materials

Procurement practices
GRI 204：
Procurement Practices
2016

Governance

Environmental

Indirect economic impacts
GRI 203：Indirect
Economic Impacts
2016

Quality Management / Efficiency
and Productivity Improvement

Disclosure Item-

Market presenceGRI 202：Market
Presence 2016

Governance

Water withdrawal

36-3

Environment
Contents /Editorial Policy

Nissha Group
Sustainability

GRI Standards

Disclosure Item
303-4

Third Party
Verification

Environment

Water discharge

SocialHuman
RightsLocation of Nissha Information Posted

Human
Resources

Pages
on PDF

5. Impact on the Environment out of Our Business Operations

5-1

10-6 Prevention of Water Pollution

10-5

11-6 Water Data

11-2

303-5

Water consumption

-

304-1

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

-

GRI Standards

Quality Management / Efficiency
and Productivity Improvement

Disclosure Item
305-7

GRI 306：Waste 2020

304-2

Significant impacts of activities,
products and services on biodiversity

Governance

GRI Standards Content
Index / ESG Data

Location of Nissha Information Posted

Nitrogen oxides (NOx), sulfur oxides 5. Impact on the Environment out of Our Business Operations(SOx), and other significant air
emissions
7-3 Trends in CO2 Emissions and Energy Consumption, etc.

Pages
on PDF
5-1
7-2

10-8 Prevention of Air Pollution

10-7

306-1

Waste generation and significant
waste-related impacts

9-2 Risk Management Related to Waste and Waste Converted
in Valuable Resources

9-1

306-2

Management of significant wasterelated impacts

9-2 Risk Management Related to Waste and Waste Converted
in Valuable Resources

9-1

306-3

Waste generated

5. Impact on the Environment out of Our Business Operations

5-1

9-1 Total Amount of Waste Generated by Nissha Group

9-1

306-4

Waste diverted from disposal

5. Impact on the Environment out of Our Business Operations

5-1

9-1 Total Amount of Waste Generated by Nissha Group

9-1

306-5

Waste directed to disposal

5. Impact on the Environment out of Our Business Operations

5-1

9-1 Total Amount of Waste Generated by Nissha Group

9-1

10. Management of Chemical Substances and Environmental
Risks

10-1

12. Environmental Objectives and Status of Achievement(Nissha Group in Japan)

12-1

21-4 CSR Audit and Labor and Human Rights Risk Survey

21-2

304-3

Habitats protected or restored

-

304-4

IUCN Red List species and national
conservation list species with
habitats in areas affected byoperations

-

305-1

Direct (Scope 1) GHG emissions

5. Impact on the Environment out of Our Business Operations

5-1

7. CO2 Emissions and Reduction Efforts

7-1

305-2

Energy indirect (Scope 2) GHG
emissions

5. Impact on the Environment out of Our Business Operations

5-1

7. CO2 Emissions and Reduction Efforts

7-1

5. Impact on the Environment out of Our Business Operations

5-1

Supplier environmental assessment

7. CO2 Emissions and Reduction Efforts

7-1

5. Impact on the Environment out of Our Business Operations

5-1

GRI 308：Supplier
Environmental
Assessment 2016

7. CO2 Emissions and Reduction Efforts

7-1

5. Impact on the Environment out of Our Business Operations

5-1

7. CO2 Emissions and Reduction Efforts

7-1

Emissions
GRI 305：Emissions
2016

Fair Operating Practices/ Local Communities

Waste

Biodiversity
GRI 304：Biodiversity
2016

Governance

Environmental compliance

305-3

Other indirect (Scope 3) GHG
emissions305-4

GHG emissions intensity

305-5

Reduction of GHG emissions

305-6

Emissions of ozone-depleting
substances (ODS)

Nissha Sustainability Report 2024-

GRI 307：
Environmental
Compliance 2016

307-1

Non-compliance withenvironmental laws and regulations

308-1

New suppliers that were screenedusing environmental criteria

-

308-2

Negative environmental impacts inthe supply chain and actions taken

12. Environmental Objectives and Status of Achievement(Nissha Group in Japan)

12-1

21-1 Basic Policy, 21-2 Maintaining Purchasing Related Rules, 21-1
21-3 Nissha Group Supply Chain, 21-4 CSR Audit and Laborand Human Rights Risk Survey

36-4

Environment
Contents /Editorial Policy

Nissha Group
Sustainability

GRI Standards

Environment

Disclosure Item

Third Party
Verification

SocialHuman
RightsLocation of Nissha Information Posted

Human
Resources

Pages
on PDF

SocialFair Operating Practices/ Local Communities

GRI Standards

Quality Management / Efficiency
and Productivity Improvement

Disclosure Item

401-1

New employee hires and employee
turnover15-1 Nissha Group Employee Composition

15-1

401-2

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

-

401-3

Parental leave

17-4 Child-Rearing and Family Care Support

17-2

Minimum notice periods regarding
operational changes

13-5 Relationship with Labor Union

13-3

GRI 404：Training and
Education 2016

Location of Nissha Information Posted

Pages
on PDF

Average hours of training per year
per employee

16-5 Training Records

16-3

404-2

Programs for upgrading employee
skills and transition assistanceprograms

14-4 Talent Management System

14-3

15-4 Promotion of Women's Advancement

15-3

16. Human Resources Development

16-1

17-11 Internal Job Posting System、17-12 Awarding system(Nissha Group)、17-13 Career Resumption Program

17-5

402-1

20-2 Initiatives > Training

20

21-5 Development of Procurement Personnel

21-3

29-5 Training

29-2

30-5 Training

30-2

Percentage of employees receiving
regular performance and careerdevelopment reviews

14-5 Fair Evaluation and Treatment (Scope: Nissha Group in
Japan)

14-3

Diversity of governance bodies andemployees

15-1 Nissha Group Employee Composition

15-1

Occupational health and safety
GRI 403：
Occupational Healthand Safety 2018

GRI Standards Content
Index / ESG Data

404-1

Labor/management relations
GRI 402：Labor/
Management
Relations 2016

GovernanceTraining and education

Employment
GRI 401：Employment
2016

Governance403-1

Occupational health and safety
management system

18-1 Policy and Principles, 18-2 Safety and HealthManagement System

18-1

403-2

Hazard identification, risk
assessment, and incident
investigation

18-1 Policy and Principles, 18-2 Safety and HealthManagement System, 18-3 Initiatives for FY2023

18-1

32-3 Initiatives > Risk Surveys

32-3

Diversity and equal opportunity

403-3

Occupational health services

18-1 Policy and Principles, 18-2 Safety and HealthManagement System, 18-3 Initiatives for FY2023

18-1

403-4

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

18-1 Policy and Principles, 18-2 Safety and HealthManagement System, 18-3 Initiatives for FY2023

18-1

GRI 405：Diversity
and Equal Opportunity
2016

403-5

Worker training on occupational
health and safety

18-5 Safety and Health Education and Training

18-3

403-6

Promotion of worker health19. Health and Productivity Management

19-1

403-7

Prevention and mitigation ofoccupational health and safety
impacts directly linked by business
relationships

18-1 Policy and Principles, 18-2 Safety and HealthManagement System, 18-3 Initiatives for FY2023

18-1

403-8

Workers covered by an occupational
18-1 Policy and Principles, 18-2 Safety and Healthhealth and safety management system Management System

18-1

403-9

Work-related injuries

18-4 Occurrence of Occupational Accidents

18-2

403-10Work-related ill health18-4 Occurrence of Occupational Accidents

18-2

Nissha Sustainability Report 2024

404-3

405-1

25-3 Directors of the Board and the Board of Directors > The 25-3
skill set necessary for the Board of Directors, and the values,
experiences, and skills in common required for all Directors,
25-7 Corporate Officers > Diversity of Corporate Officers (as ofJanuary 1, 2024)
405-2

Ratio of basic salary andremuneration of women to men

14-6 Wage Management

406-1

Incidents of discrimination andcorrective actions taken

-

14-3

Non-discrimination
GRI 406：Nondiscrimination 2016

Freedom of association and collective bargaining
GRI 407：Freedomof Association andCollective Bargaining
2016

407-1

Operations and suppliers in which
the right to freedom of associationand collective bargaining may be atrisk

13-5 Relationship with Labor Union

13-3

21-1 Basic Policy, 21-2 Maintaining Purchasing Related Rules, 21-1
21-3 Nissha Group Supply Chain, 21-4 CSR Audit and Laborand Human Rights Risk Survey

36-5

Environment
Contents /Editorial Policy

Nissha Group
Sustainability

GRI Standards

Environment

Disclosure Item

Third Party
Verification

SocialHuman
RightsLocation of Nissha Information Posted

Human
Resources

Pages
on PDF

Child labor
GRI 408：Child Labor
2016

GovernanceFair Operating Practices/ Local Communities

GRI Standards

Quality Management / Efficiency
and Productivity Improvement

Disclosure Item

Governance

GRI Standards Content
Index / ESG Data

Location of Nissha Information Posted

Pages
on PDF

Supplier social assessment
408-1

Operations and suppliers at
significant risk for incidents of childlabor

13-1 Basic Policy, 13-3 Initiatives Related to Labor andHuman Rights

13-1

GRI 414：SupplierSocial Assessment
201621-1 Basic Policy, 21-2 Maintaining Purchasing Related Rules, 21-1
21-3 Nissha Group Supply Chain, 21-4 CSR Audit and Laborand Human Rights Risk Survey

414-1

New suppliers that were screenedusing social criteria

-

414-2

Negative social impacts in the supply 21-1 Basic Policy, 21-2 Maintaining Purchasing Related Rules, 21-1
chain and actions taken
21-3 Nissha Group Supply Chain, 21-4 CSR Audit and Laborand Human Rights Risk Survey

Forced or compulsory labor
GRI 409：Forced orCompulsory Labor
2016

409-1

Operations and suppliers at
13-1 Basic Policy, 13-3 Initiatives Related to Labor and13-1
significant risk for incidents of forced Human Rights
or compulsory labor21-1 Basic Policy, 21-2 Maintaining Purchasing Related Rules, 21-1
21-3 Nissha Group Supply Chain, 21-4 CSR Audit and Laborand Human Rights Risk Survey

Security practices
GRI 410：Security
Practices 2016

410-1

34. Responsible Mineral Procurement

GRI 415：Public Policy
2016

Rights of indigenous peoples
GRI 411：Rights ofIndigenous Peoples 2016

411-1

Incidents of violations involving
rights of indigenous peoples-

Operations that have been subject
to human rights reviews or impact
assessments

13-3 Initiatives Related to Labor and Human Rights

13-2

21-4 CSR Audit and Labor and Human Rights Risk Survey

21-2

412-2

Employee training on human rights
policies or procedures

-

412-3

Significant investment agreements
and contracts that include humanrights clauses or that underwent
human rights screening

-

412-1

GRI 417：Marketingand Labeling 2016

GRI 418：Customer
Privacy 2016
413-1

413-2

Operations with local community
engagement, impact assessments,
and development programs-

Operations with significant actualand potential negative impacts on
local communities-

Nissha Sustainability Report 2024

-

416-1

Assessment of the health and safety impacts of product and service
categories

416-2

Incidents of non-complianceconcerning the health and safety
impacts of products and services

23-6 Quality and Safety of Products

417-1

Requirements for product andservice information and labeling

-

417-2

Incidents of non-complianceconcerning product and service
information and labeling

-

417-3

Incidents of non-complianceconcerning marketing
communications

-

418-1

Substantiated complaints
concerning breaches of customer
privacy and losses of customer data-Non-compliance with laws andregulations in the social andeconomic area

-

23-5

Customer privacy

Local communities
GRI 413：Local
Communities 2016

Political contributions

Marketing and labeling

Human rights assessment
GRI 412：Human
Rights Assessment
2016

415-1

Customer health and safety
GRI 416：Customer
Health and Safety
2016

Security personnel trained in human rights policies or procedures

34-1

Public policy

Socioeconomic compliance
GRI 419：
Socioeconomic
Compliance 2016

419-1

36-6