Attached
Reference

Guideline Comparison Tables
GRI Standards
Sustainability Report 2023

GRI Standards Context Index
Statement of use
GRI 1 used

FUJIFILM Holdings Corporation has reported in accordance with the GRI Standards for the period April 1, 2022—March 31, 2023.
GRI 1: Foundation 2021

Indicator
GRI 2:
1

References

Pages

General Disclosures 2021
The organization and its reporting practices

2-1

Organizational details

1.1.1 Corporate Overview

p. 4

Company Profile—https://holdings.fujifilm.com/en/about/companyprofile
2-2

Entities included in the organization’s sustainability
reporting

1.0 About Sustainability Reportp. 32-3

Reporting period, frequency and contact point

1.0 About Sustainability Reportp. 32-4

Restatements of information

1.0 About Sustainability Reportp. 32-5External assurance

6 Independent Assurance Reportp. 142Company Profile—

2Activities and workers

2-6

Activities, value chain and other business
relationships

2-7

Employees

2-8Workers who are not employees

3

https://holdings.fujifilm.com/en/about/companyprofile
2.5.2 Fujifilm Group Procurement Overview

p. 55-56

1.1.1 Corporate Overview

p. 4

4.1.2 Employee Basic Data

p. 103-106

2.1.2 Corporate Governance Structure and Features

p. 21-23

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

2.1.4 Diversity among Directors

p. 23-25

Corporate Governance Guidelines > 10.Selection Criteria for Director
Candidates, CEO Candidate and Audit & Supervisory Board Member
Candidates—

Governance
2-9

2-10

Governance structure and composition

Nomination and selection of the highest governancebody

https://www.fujifilm.com/files-holdings/en/about/governance/about_governance_ff_governance_guideline_en.pdf
2-11

Chair of the highest governance body

2.1.2 Corporate Governance Structure and Features

p. 21-23

2-12

Role of the highest governance body in overseeing
the management of impacts

1.2.3 CSR Management System

p. 8-92.1.2 Corporate Governance Structure and Features

p. 21-23

2-13

Delegation of responsibility for managing impacts

1.2.4 B ackground of CSR Planning and Process for Identifying Priority
Issues (Materiality)p. 9-122-14

Role of the highest governance body in sustainability
reportingCorporate Governance Guidelines > 18. Related-Party Transactions

2-15

Conflicts of interest—

https://www.fujifilm.com/files-holdings/en/about/governance/about_governance_ff_governance_guideline_en.pdf

2-16

Communication of critical concerns

2.2.6-3. Whistle-blowing and consultation reports

p. 37

Corporate Governance Guidelines > 17. Policy on Training of Directors
and Audit & Supervisory Board Members

—

2-17

Collective knowledge of the highest governance
body

2-18

Evaluation of the performance of the highest
governance body

2-19

Remuneration policies

https://www.fujifilm.com/files-holdings/en/about/governance/about_governance_ff_governance_guideline_en.pdf
Integrated Report > Activities of the Board of Directors

p. 92

2.1.6 The Evaluation of the Effectiveness of the Board of Directors

p. 26

1.2.6-2. Relationship between CSR plan and management planp. 16-17

2.1.7 Executive Remuneration

p. 27-30

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—─1─Indicator
2-20

Process to determine remuneration

2-21

Annual total compensation ratio

4ReferencesPages

2.1.7-1. Remuneration decision process

p. 27

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

Annual total compensation ratio 1:30—

* Employee wages are calculated on average.

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

Integrated Report > Message from the CEO

p. 7-12

2-23

Policy commitments

1.2.2 Philosophical Concepts and Related Policies of the Fujifilm Group

p. 7-82.2.6 Achievements for Efforts to Promote Compliancep. 37

2.4.3-4. Efforts in the Healthcare segment

p. 54

2.5.3 Procurement Policy and Structure

p. 56-58

4.2.2 Management System

p. 1074.5.1 Basic Approachp. 1262-24

Embedding policy commitments

2-25

Processes to remediate negative impacts

4.5.3 Results for Measures Including Remedies and Corrective Actions

p. 129-132

2-26

Mechanisms for seeking advice and raisingconcerns

2.2.5-4. Whistle-blowing and consultation system

p. 36

2.2.4-4. Status for FY2022

p. 34

2.2.6-3. Whistle-blowing and consultation reports

p. 37

2.2.7 E fforts for Each Theme Related to Laws and Regulations
Particularly Important in Business Management

p. 37-39

3.1.5 Response to Environmental Laws and Regulations

p. 71-72

Member Organizations / Third-Party Initiatives—2-27

2-28

5Compliance with laws and regulations

Membership associations

https://holdings.fujifilm.com/en/sustainability/evaluation#link05
1.2.8 Member Organizations/Third-Party Initiatives

p. 20

3.3.2 Collaboration with Initiatives

p. 76-78

Stakeholder engagement
2-29

Approach to stakeholder engagement

1.2.7 Communication with Stakeholders

p. 17-19

2-30

Collective bargaining agreements

100% (in Japan)—GRI 3:

Material Topics 2021

3-1

Process to determine material topics

1.2.4 B ackground of CSR Planning and Process for Identifying Priority
Issues (Materiality)p. 9-123-2

List of material topics

1.2.5 SVP 2030 Major Results and Activities in FY2022

p. 13-14

Management of material topics

1.2.5 SVP 2030 Major Results and Activities in FY2022
3-3

p. 13-14

1.2.6 T he CSR Plan of the Fujifilm Group Sustainable Value Plan 2030
(SVP 2030)

p. 15-17

1.1.2 Financial Highlights

p. 5-62.5.2 Fujifilm Group Procurement Overview

p. 55-56

4.6.4 Results of Social Contribution (Fiscal 2022)

p. 135-136

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

Economic
GRI 201:

201-1

Economic Performance 2016

Direct economic value generated and distributed201-2Financial implications and other risks andopportunities due to climate change

3.2 Climante Change Response Strategy

p. 73-75

201-3

Defined benefit plan obligations and otherretirement plans

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)

—

201-4

Financial assistance received from government

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

4.1.2-3. F ujifilm Group Japan operating companies: New regular
employee hires

p. 105

Fujifilm Group Code of Conduct—

GRI 202:

202-1

Market Presence 2016

Ratios of standard entry level wage by gendercompared to local minimum wage

https://holdings.fujifilm.com/en/about/commitment/law
202-2

Proportion of senior management hired from thelocal community

─2─Indicator
GRI 203:

Infrastructure investments and services supported

203-2

Significant indirect economic impacts

204-1
GRI 205:

Pages

Indirect Economic Impacts 2016

203-1

GRI 204:

References

Procurement Practices 2016
Proportion of spending on local suppliers

2.5.2 Fujifilm Group Procurement Overview

p. 55-56

Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

2.2.7-1. Efforts for anti-corruption (bribery)p. 37-38

205-2

Communication and training about anti-corruption
policies and procedures

2.2.6-1. Compliance training

p. 37

2.5.5-2. Overview of fiscal 2022 activities

p. 61-63

205-3

Confirmed incidents of corruption and actions
taken

N/A

GRI 206:
206-1
GRI 207:2.2.7-1. Efforts for anti-corruption (bribery)p. 37-38

Anti-competitive Behavior 2016
Legal actions for anti-competitive behavior, antitrust, and monopoly practices

N/A
2.2.7-2. Preventing anti-competitive practices

p. 38

Tax 2019

207-1

Approach to tax

2.1.8 Tax Policy

p. 30

207-2

Tax governance, control, and risk management

2.1.8 Tax Policy

p. 30

207-3

Stakeholder engagement and management ofconcerns related to tax

2.1.8 Tax Policy

p. 30

207-4

Country-by-country reporting

Annual Securities Report Yuka Shoken Houkokusho (In Japanese only)—

3.4.3 Effective Recycling of Used Products

p. 84-85

3.3.3-4. Energy Consumption Datap. 80

3.3.3-5. Renewable Energy-derived Power Consumption

p. 80

3.3.3-6. Status for Renewable Energy-derived Power Consumption

p. 81

Environmental
GRI 301:Materials 2016

301-1

Materials used by weight or volume301-2

Recycled input materials used

301-3

Reclaimed products and their packaging materials

GRI 302:

302-1

Energy 2016

Energy consumption within the organization

302-2

Energy consumption outside of the organization

302-3

Energy intensity

302-4

Reduction of energy consumption

3.3.3-4. Energy Consumption Data

p. 80

302-5

Reductions in energy requirements of products andservices

3.5.4 Result of Design for Environment

p. 89-90

GRI 303:

Water 2018

303-1

Interactions with water as a shared resource

3.4.4 Effective Use of Water Resources

p. 85-86

303-2

Management of water discharge-related impacts

3.6.8 Managing Pollutants

p. 98

303-3

Water withdrawal

3.4.4-2. Results in Water Resource Management

p. 86

3.4.5 Response to Water Risks

p. 86

303-4

Water discharge

3.4.4-2. Results in Water Resource Management

p. 86

303-5

Water consumption

3.7.2 Risk Assessments of Our Business Activities

p. 99

GRI 304:

304-1

Biodiversity 2016
Operational sites owned, leased, managed in, oradjacent to, protected areas and areas of highbiodiversity value outside protected areas

─3─Indicator
304-2Significant impacts of activities, products, andservices on biodiversity

304-3

Habitats protected or restored

304-4

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

GRI 305:

References

Pages

3.7.3 Activities for Biodiversity

p. 100-101

3.7.3-2. R educing environmental impact at our factories andcontributing to local communities

p. 101

Emissions 2016

305-1

Direct (Scope 1) GHG emissions

3.3.3-1. GHG Emissions (Scope 1, 2)

p. 78

305-2

Energy indirect (Scope 2) GHG emissions

3.3.3-1. GHG Emissions (Scope 1, 2)

p. 78

305-3

Other indirect (Scope 3) GHG emissions

3.3.3-2. GHG Emissions (Scope 3)

p. 79

305-4

GHG emissions intensity

305-5

Reduction of GHG emissions

3.2.5-1. T argets and progresses of CO2 emissions reduction across theentire product lifecycle

p. 75

305-6

Emissions of ozone-depleting substances (ODS)

3.6.6-1. Emissions of FCs and VOC

p. 96

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), andother significant air emissions

3.6.6 F luorocarbons Emissions/Volatile Organic Compounds (VOC)
Emissionsp. 963.6.8-1. Annual Changes in Volume of Atmospheric Emissions

p. 98

3.4.2 Reducing Waste and Using Resources Effectively

p. 82-84

3.4.2 Reducing Waste and Using Resources Effectively

p. 82-84

3.4.3 Effective Recycling of Used Products

p. 84-85

3.4.2-2. Reducing Waste

p. 83

3.4.2-2. Reducing Waste

p. 83

3.4.2-3. Valuable-converted Waste

p. 83

3.4.2-4. Recycling

p. 83

3.4.2-2. Reducing Wastep. 83

GRI 306:

WASTE 2020

306-1

Waste generation and significant waste-related
impacts

306-2

Management of significant waste-related impacts

306-3

Waste generated

306-4

Waste diverted from disposal

306-5
GRI 308:

Waste directed to disposal
Supplier Environmental Assessment 2016308-1

New suppliers that were screened using
environmental criteria

2.5.5 Efforts to Improve Sustainability in the Supply Chain (Sustainable
Procurement Activities)

p. 60-63

308-2

Negative environmental impacts in the supply chain
and actions taken

2.5.5-2. Overview of fiscal 2022 activities

p. 61-63

4.1.2-2. F ujifilm Group Japan operating companies: Regularemployees

p. 1044.1.2-3. F ujifilm Group Japan operating companies: New regular
employee hires

p. 105SocialGRI 401:

Employment 2016

401-1

New employee hires and employee turnover

401-2

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

4.2.3-2. Systems for balancing work and life

p. 110401-3

Parental leave

4.2.3-1. Targets and results

p. 108-110

GRI 402:402-1
GRI 403:

Labor/Management Relations 2016
Minimum notice periods regarding operationalchangesOccupational Health and Safety 2018403-1

Occupational health and safety management
system

4.3.3 Occupational Safety

p. 114-115

403-2

Hazard identification, risk assessment, and incident
investigation

4.3.3 Occupational Safety

p. 114-115

─4─Indicator

References

Pages

403-3

Occupational health services

4.3.4 Employee Wellness

p. 115-120

403-4

Worker participation, consultation, andcommunication on occupational health and safety

4.3.3 Occupational Safety

p. 114-115

403-5

Worker training on occupational health and safety

4.3.3 Occupational Safety

p. 114-115

403-6

Promotion of worker health

4.3.4 Employee Wellness

p. 115-120403-7

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

4.3.3 Occupational Safety

p. 114-115

403-8

Workers covered by an occupational health andsafety management system

4.3.3 Occupational Safety

p. 114-115

403-9

Work-related injuries

4.3.3-2. Serious workplace accidents in fiscal 2022

p. 1144.3.3-3. Workplace accident rate and workplace accident severityp. 1154.3.3-2. Serious workplace accidents in fiscal 2022

p. 1144.3.3-3. Workplace accident rate and workplace accident severityp. 115403-10 Work-related ill health
GRI 404:

Training and Education 2016

404-1

Average hours of training per year per employee

4.4.3-1. Human resource development programsp. 123404-2

Programs for upgrading employee skills andtransition assistance programs

4.4.2 Structure for Human Resource Development

p. 121-122

4.4.3 Results and Progressp. 123-125

404-3

Percentage of employees receiving regularperformance and career development reviews

4.4.3-6. Individual performance appraisalp. 1254.1.2-1. Fujifilm Group: All employees

p. 103Annual Securities Report Yuka Shoken Houkokusho (in Japanese only)—

4.1.2-2. F ujifilm Group Japan operating companies: Regularemployees

p. 104

Annual Securities Report Yuka Shoken Houkokusho (in Japanese only)—

GRI 405:

Diversity and Equal Opportunity 2016405-1

Diversity of governance bodies and employees

405-2

Ratio of basic salary and remuneration of women tomen

GRI 406:
406-1

GRI 407:407-1

GRI 408:
408-1
GRI 409:409-1
GRI 410:410-1
GRI 411:411-1
GRI 413:413-1

Non-discrimination 2016
Incidents of discrimination and corrective actions
taken

N/A

Freedom of Association and Collective Bargaining
2016
Operations and suppliers in which the right tofreedom of association and collective bargaining
may be at risk

N/A
2.5.5-2. Overview of fiscal 2022 activities

p. 61-63

Child Labor 2016
Operations and suppliers at significant risk forincidents of child labor

N/A
2.5.5-2. Overview of fiscal 2022 activities

p. 61-63

Forced or Compulsory Labor 2016
Operations and suppliers at significant risk forincidents of forced or compulsory labor

N/A
2.5.5-2. Overview of fiscal 2022 activities

p. 61-63

Security Practices 2016
Security personnel trained in human rights policies
or procedures
Rights of Indigenous Peoples 2016
Incidents of violations involving rights of indigenouspeoples

N/A
4.5.3-2. Efforts for the priority issues on human rights

p. 130-131

4.6 Corporate Citizenshipp. 133-138

Local Communities 2016
Operations with local community engagement,
impact assessments, and development programs

─5─

Indicator
413-2
GRI 414:

Supplier Social Assessment 2016
New suppliers that were screened using socialcriteria

414-2

Negative social impacts in the supply chain andactions taken

415-1
GRI 416:

Pages

Operations with significant actual and potential
negative impacts on local communities

414-1

GRI 415:

References

2.5.5 Efforts to Improve Sustainability in the Supply Chain (Sustainable
Procurement Activities)

p. 60-63

2.5.5-2. Overview of fiscal 2022 activities

p. 61-63

2.5.8 Responsible Minerals Procurementp. 65-66

2.5.9 Efforts in Paper Procurement

p. 66-67

2.5.10 Sustainable Procurement Efforts in Logistics

p. 67

Public Policy 2016
Political contributions
Customer Health and Safety 2016

416-1

Assessment of the health and safety impacts ofproduct and service categories

2.3.3 Product Development Flow

p. 49

2.3.4 Product Safety

p. 49-50

416-2

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

2.3.4 Product Safety

p. 49-50

3.5.5 Disclosing Environment-Related Information for Products

p. 91

GRI 417:

Marketing and Labeling 2016

417-1

Requirements for product and service informationand labeling

417-2

Incidents of non-compliance concerning productand service information and labeling

417-3

Incidents of non-compliance concerning marketing
communications

GRI 418:418-1

N/A
3.5.5-3. Incidents of non-compliance concerning product and service
information and labeling

p. 91

N/A
3.5.5-3. Incidents of non-compliance concerning product and service
information and labelingp. 91

2.2.9-6. Incidents and violations in personal data handlingp. 45

Customer Privacy 2016
Substantiated complaints concerning breaches ofcustomer privacy and losses of customer data─6─