Last updated: November 10, 2023

Comparative Table with GRI Standards
GRI Indicators
102.0
102.0
102.1

General Disclosures 2016
Organizational profile
Name of the organization

102.2

Activities, brands, products, and services

102.3
102.4
102.5
102.6
102.7
102.8

Location of headquarters
Location of operations
Ownership and legal form
Markets served
Scale of the organization
Information on employees and other workers

102.9

Supply chain

102.11102.12102.13102.14

Precautionary Principle or approach
External initiatives
Membership of associations
Strategy102.14

Statement from senior decision-maker102.15Key impacts, risks, and opportunities

102.16

3. Ethics and integrity

102.16

Values, principles, standards, and norms of behavior

102.17102.18Mechanisms for advice and concerns about ethics
4. Governance102.18102.19Governance structure
Delegating authority
Executive-level responsibility for economic,environmental, and social topics

102.20102.21

Consulting stakeholders on economic, environmental,
and social topics

102.22Composition of the highest governance body and its
committees

Integrated Report 2023
Company Profile
Company Profile
Long-term Vision & Medium-termManagement Plan
Company Profile
Company ProfileCompany Profile
Company Profile
Company Profile
Company Profile
Results of Supplier Sustainability
Surveys (FY2020-2022)

ESG information disclosed by the Oji Group refers to the GRI Sustainability Reporting Standards.
The sections published in this cross-reference table are shown below.

Sustainability Report

Page
113
113

Corporate Data
Corporate Data

19

Corporate Data

113
07
113
113
113
113

Corporate Data
About the Organization of Oji Holdings

Data

Social: 1. Employees

101

Responsible Procurement of Raw Material

Environment: 12. Usage of main raw materials

About the Organization of Oji Holdings
Financial Highlights

Risk Assessment of New Business
External Organizations
External Initiatives
Message from the Chairman
What the Oji Group Aims for/Message from the President
Flow of Risk Management
Mitigation and Adaptation to Climate
Change/ TCFD
ComplianceCorporate Code of Conduct andBehavior Standard
Internal Whistleblowing system

OthersESG Data

UN Global compact

63
11-18 Message from the President
74

Risk Management

29-30 The Oji Group’s BCP Initiatives
72-73 Compliance72

Compliance Structure

The Oji Group Corporate Code of Conduct

73

Business Ethics Helpline
GovernanceCorporate Governance Structures
Corporate Governance Structures

67
67

Corporate Governance System
Corporate Governance System

The Oji Group Behavior Standard
Fundamental Policies on Corporate Governance
Annual Securities Report (in Japanese only)
Corporate Governance Report
Annual Securities Report (in Japanese only)
Annual Securities Report (in Japanese only)

Directors’ Skill Map

69

Corporate Governance System
Stakeholder Engagement

Corporate Governance Structures

67

Corporate Governance System

Governance: 1. Structure of the Board of Directors
Governance: 2. Status of attendance at the Board ofDirector's Meeting

102.23102.24102.25Chair of the highest governance body

Corporate Governance Structures
Nomination Committee andNominating and selecting the highest governance bodyCompensation CommitteeConflicts of interest
Policy for Strategic Shareholding

67

Corporate Governance Structures

68

Corporate Governance Structures

71

Corporate Governance Structures

Internal Whistleblowing system

73

Business Ethics Helpline

102.26

Role of highest governance body in setting purpose,values, and strategy

Corporate Governance Structures

67

Corporate Governance Structures

102.27

Collective knowledge of highest governance body

Effectiveness Evaluation of the Boardof Directors

71

Corporate Governance Structures

102.28

Evaluating the highest governance body's performance

Effectiveness Evaluation of the Boardof Directors

71

Corporate Governance Structures

102.29Identifying and managing economic, environmental, andRisk Managementsocial impacts

102.30102.31102.32

Effectiveness of risk management processes
Review of economic, environmental, and social topics
Highest governance body's role in sustainability
reporting

75-76 Risk Management

Flow of Risk Management
Risk Management

74
Risk Management
75-76 Risk Management

Risk Management Structure

74

Risk Management

Fundamental Policies on Corporate GovernanceNotice of the 99th Ordinary General Meeting ofShareholders
Annual Securities Report (in Japanese only)

GRI Indicators

Integrated Report 2023

Page

Sustainability Report

ESG DataOthers

Risk Management Structure
Sustainability Promotion Structure

74
Risk Management
29, 93 Sustainability Committee

Remuneration policies

Policy on Determination of Director
Compensation and Total
Compensation Amount68

Corporate Governance Structures

Annual Securities Report (in Japanese only)

102.36

Process for determining remuneration

Policy on Determination of Director
Compensation and Total
Compensation Amount68

Corporate Governance Structures

Annual Securities Report (in Japanese only)

102.37

Stakeholders' involvement in remuneration

102.40102.40102.41102.42

5. Stakeholder engagement
List of stakeholder groups
Collective bargaining agreements
Identifying and selecting stakeholders

102.45

Entities included in the consolidated financialstatements

102.33

Communicating critical concerns

102.35102.46102.47102.50103.0
103.0

Defining report content and topic Boundaries
List of material topics
Reporting period
GRI 103: Management Approach 2016
General requirements for reporting the management
approach

103.1

Explanation of the material topic and its Boundary

103.2
201.0

The management approach and its components
Economic Performance 2016
Financial implications and other risks and opportunities
due to climate change

201.2

206.0
206.0
207.0
301.0
301.0
301.0

Defined benefit plan obligations and other retirement
plans
GRI 202: Market Presence 2016
1. Management approach disclosures
Ratios of standard entry level wage by gendercompared to local minimum wage
GRI 203: Indirect Economic Impacts 2016
GRI 204: Procurement Practices 2016
GRI 205: Anti-corruption 2016
2. Topic-specific disclosures
Communication and training about anti-corruption
policies and procedures
GRI 206: Anti-competitive Behavior 2016
2. Topic-specific disclosures
GRI 207: Tax 2019
GRI 301: Materials 2016
1. Management approach disclosures
2. Topic-specific disclosures

301.1Materials used by weight or volume201.3202.0
202.0
202.1
203.0
204.0
205.0
205.0
205.2

Notice of the 99th Ordinary General Meeting ofShareholders
Stakeholder Engagement
Stakeholder Engagement
Respect for Human Rights
Stakeholder Engagement
Annual Securities Report (in Japanese only)
Scope of Coverage of this Report
Material Issues
Reporting Period
Sustainable Business Model
Core Competencies and MaterialIssuesMaterial Issues and KPI
Climate-related Risks, Opportunities,
Strategies and Responses

03
8603

Core Competencies/ Materiality/ KPI

83-88
83-88
83-88
29-30

Disclosure of Information Related to Climate Change(Response to TCFD)
Annual Securities Report (in Japanese only)
Respect for Human Rights/ Fair treatment
Respect for Human Rights/ Fair treatment

Compliance
Activities for Raising Compliance
Awareness73

Governance: 12. Anti-corruption

Anti-Corruption Initiatives
Compliance

The Oji Group Behavior Standard

Responsible Procurement of Raw Material
Wood Raw Material Procurement Guidelines
Achieved Traceability at Wood Raw
Material Suppliers (FY2022)

102

Environmnet: 12. Usage of main raw materials
Environment: 19. Procurement volume of wood chips andmarket pulp for Oji Group

301.2

Recycled input materials used

302.0
302.1

GRI 302: Energy 2016
Energy consumption within the organization

302.3
302.4
303.0
303.0

Energy intensity
Reduction of energy consumption
GRI 303: Water and Effluents 2018
1. Management approach disclosures

Circular Use of Resources(Recovered Paper)/ Current
Recovered Paper Utilization Ratio
Improve energy efficiency
Third-Party Independent Assurance
Report/ Environmental Data
Improve energy efficiency
Improve energy efficiency
Circular Use of Resources (Water)

91-92 Circular Use of Resources (Recovered paper)

26111
26
26

The Oji Group Behavior Standard

Environmnet: 15. Recovered paper utilization

Mitigation and Adaptation to Climate Change
Environment: 5. Energy consumption
Disclosure of Information Related to Climate Change(Response to TCFD)
Mitigation and Adaptation to Climate Change
Environment: 5. Energy consumption
Mitigation and Adaptation to Climate Change

89-90 Circular Use of Resources (Water)

GRI Indicators
303.1
303.2

Interactions with water as a shared resource
Management of water discharge-related impacts

303.3

Water withdrawal

303.4

Water discharge

Integrated Report 2023

Page

Circular Use of Resources (Water)
Circular Use of Resources (Water)
Circular Use of Resources (Water)/Water Intake Reduction89-90
89-90

Sustainability Report89

Circular Use of Resources (Water)

Third-Party Independent Assurance
Report/ Environmental Data

111

Effective Utilization of Water Resources

Circular Use of Resources (Water)/Purification of Wastewater89

Circular Use of Resources (Water)

Third-Party Independent Assurance
Report/ Environmental Data

111

Effective Utilization of Water Resources

ESG Data

Environment: 13. Water resource

Environment: 13. Water resource

303.5
304.0
304.3
305.0

Water consumption
Biodiversity 2016
Habitats protected or restored
GRI 305: Emissions 2016

305.1

Direct (Scope 1) GHG emissions

Third-Party Independent Assurance
Report/ Environmental Data

111

Mitigation and Adaptation to Climate Change

Environment: 3. Greenhouse gas (GHG)

305.2

Energy indirect (Scope 2) GHG emissions

Third-Party Independent Assurance
Report/ Environmental Data

111

Mitigation and Adaptation to Climate Change

Environment: 3. Greenhouse gas (GHG)

305.3

Other indirect (Scope 3) GHG emissions

Third-Party Independent Assurance
Report/ Environmental Data

111

Mitigation and Adaptation to Climate Change

Environment: 4. SCOPE 3

305.4

GHG emissions intensity

305.5

Reduction of GHG emissions

306.0
306.0

Nitrogen oxides (NOX), sulfur oxides (SOX), and othersignificant air emissions
GRI 306: Waste 2020
1. Management approach disclosures

306.4

Waste diverted from disposal

306.5
307.0

Waste directed to disposal
GRI 307: Environmental Compliance 2016

307.0

1. Management approach disclosures

305.7

Environment: 13. Water resource
Biodiversity Conservation

Environment: 3. Greenhouse gas (GHG)
GHG Emissions Reduction Targetand Emissions Results

25

Mitigation and Adaptation to Climate Change

Environment: 9. Amount of environment burden
substances in emitted gas
Reduction of Environmental Burden
Third-Party Independent Assurance
Report/ Environmental Data

111

Waste Reduction

Results of Supplier Sustainability
Surveys (FY2020-2022)

101

Promotion of Environmental Compliance

401.3
402.0
402.0
403.0
403.1

Occupational health and safety management system

403.2

Hazard identification, risk assessment, and incident
investigation

Initiatives for Prevention of
Occupational Accidents

100

Risk Assessment

403.3

Occupational health services

Initiatives for Prevention of
Occupational Accidents

100

Safety Audits and Safety Patrols

403.4

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

Initiatives for Prevention ofOccupational Accidents

100

Employee Participation

403.5

Worker training on occupational health and safety

100

Safety and Health Training Programs

403.6

Promotion of worker health97

Health and Productivity Management

403.8

Workers covered by an occupational health and safety
management system

99

Oji Group’s Safety and Health Promotion Plan

308.0
308.0
401.0
401.0
401.1
401.2

Environment: 10. Waste and PRTR chemical substances
Environment: 10. Waste and PRTR chemical substances

Non-compliance with environmental laws andregulations
GRI 308: Supplier Environmental Assessment 2016
1. Management approach disclosures
GRI 401: Employment 2016
1. Management approach disclosures
New employee hires and employee turnover
Benefits provided to full-time employees that are notprovided to temporary or part-time employees
Parental leave
GRI 402: Labor/Management Relations 2016
1. Management approach disclosures
GRI 403: Occupational Health and Safety 2018

307.1

Environment: 3. Greenhouse gas (GHG)

Environment: 7. Compliance with environmental laws andregulations
Supplier Sustainability Surveys
Message from the President
Data

Social: 1. Employees

WelfareData
Respect for Human Rights/ Freedom of associationOccupational Safety and Health Management
Systems

Initiatives for Prevention ofOccupational Accidents
Health and Productivity Management
Oji Group’s 2023 Occupational
Safety and Health Promotion Plan/
Safety and Health Management
Structures

Social： 10. Oji Group safety and health education
records (in Japan)

OthersGRI Indicators

Integrated Report 2023

Page403.9

Work-related injuries

Lost Time Injury Frequency Rate
(Safety Performance)

99403.10

Work-related ill health

Lost Time Injury Frequency Rate
(Safety Performance)

99404.0
404.0
404.1

GRI 404: Training and Education 2016
1. Management approach disclosures
Average hours of training per year per employee
Programs for upgrading employee skills and transition
assistance programs
GRI 405: Diversity and Equal Opportunity 2016
1. Management approach disclosures
Diversity of governance bodies and employees
GRI 406: Non-discrimination 2016
1. Management approach disclosures
2. Topic-specific disclosures
GRI 407: Freedom of Association and Collective
Bargaining 2016
1. Management approach disclosures 5
GRI 408: Child Labor 2016
1. Management approach disclosures
GRI 409: Forced or Compulsory Labor 2016
1. Management approach disclosures
GRI 410: Security Practices 20161. Management approach disclosures
Security personnel trained in human rights policies orprocedures
GRI 411: Rights of Indigenous Peoples 2016
1. Management approach disclosures
GRI 412: Human Rights Assessment 2016

404.2
405.0
405.0
405.1
406.0
406.0
406.0
407.0
407.0
408.0
408.0
409.0
409.0
410.0
410.0
410.1
411.0
411.0
412.0
412.2
413.0
413.0

Enhancing Human Capital/
Leveraging Human Resources

Social: 8. Lost time injury frequency rate and severity rate
for safety98

Developing and Strengthening Human Resources

Respect for Human RightsCompliance

Respect for Human Rights
Respect for Human Rights
Respect for Human Rights
Respect for Human Rights
Respect for Human Rights/ Thoroughrespect for human rights

94
Respect for Human Rights

Employee training on human rights policies orprocedures

419.0

2. Topic-specific disclosures419.1

Non-compliance with laws and regulations in the socialand economic area

416.1

OthersPromotion of Inclusion & Diversity
Data

417.0
418.0
419.0
419.0

414.0
414.0
415.0
415.0
415.0
415.1
416.0
416.0
416.0

Occurrence of Occupational Accidents

ESG DataDeveloping and Strengthening Human Resources
Developing and Strengthening Human Resources

GRI 413: Local Communities 2016
1. Management approach disclosures
Operations with local community engagement, impact
assessments, and development programs
GRI 414: Supplier Social Assessment 2016
1. Management approach disclosures
GRI 415: Public Policy 2016
1. Management approach disclosures
Anti-Corruption Initiatives
2. Topic-specific disclosures
Political contributions
GRI 416: Customer Health and Safety 2016
1. Management approach disclosures
2. Topic-specific disclosures
Assessment of the health and safety impacts of productand service categoriesGRI 417: Marketing and Labeling 2016
GRI 418: Customer Privacy 2016
GRI 419: Socioeconomic Compliance 2016
1. Management approach disclosures
Compliance

413.1

Sustainability Report

Respect for Human Rights
Respect for Human Rights
Social: 12. Social contribution activities
Supplier Sustainability Surveys
73

Anti-Corruption Initiatives
Compliance

The Oji Group Behavior Standard
Governance: 9. Political contribution amount

Stable Supply of Safe and Secure Products
Stable Supply of Safe and Secure Products
Stable Supply of Safe and Secure Products

72-73 Compliance Structure
Compliance

The Oji Group Behavior Standard
Environment: 7. Compliance with environmental laws andregulations
Governance: 9. Political contribution amount