GRI Content Index

When disclosing sustainability information, the Sompo Group consults the Global Reporting Initiative (GRI) Standards. The tables below list the general, economic, environmental, and social metrics to be disclosed under the GRI Standards and the web pages where the information is published.
For the economic, environmental, and social metrics, the tables show the web pages for aspects that are material (items selected as important) to the Sompo Group.

Standard Disclosure
ECONOMIC
ENVIRONMENTAL
SOCIAL

Standard Disclosure

Disclosures No.	Requirements	Page References (or Reasons for Omission)
GRI Standard	Requirements	Page References (or Reasons for Omission)
Organizational profile
102-1	a. Name of the organization.	Corporate Profile
102-2	a. A description of the organization’s activities. b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.	Group Businesses
102-3	a. Location of the organization’s headquarters.	Corporate Profile
102-4	a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.	Overseas Insurance
102-5	a. Nature of ownership and legal form.	Corporate Profile
102-6	a. Markets served, including: i. geographic locations where products and services are offered; ii. sectors served; iii. types of customers and beneficiaries.	Group Businesses
102-7	a. Scale of the organization, including: i. total number of employees; ii. total number of operations; iii. net sales (for private sector organizations) or net revenues (for public sector organizations); iv. total capitalization (for private sector organizations) broken down in terms of debt and equity; v. quantity of products or services provided.	Corporate Profile Financial Highlights
102-8	a. Total number of employees by employment contract (permanent and temporary), by gender. b. Total number of employees by employment contract (permanent and temporary), by region. c. Total number of employees by employment type (full-time and part-time), by gender. d. Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees. e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries). f. An explanation of how the data have been compiled, including any assumptions made.	Number of Employees
102-9	a. A description of the organization’s supply chain, including its main elements as they relate to the organization’s activities, primary brands, products, and services.	Value Chain
102-10	a. Significant changes to the organization’s size, structure, ownership, or supply chain, including: i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions; ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations); iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.	Group Businesses Integrated Annual Report 2022 p.196-200 (Segment information) (PDF/2,144KB)
102-11	a. Whether and how the organization applies the Precautionary Principle or approach.	Top Commitment Management System Participation in Sustainability Initiatives Response to Recommendations of the Task Force on Climate-related Financial Disclosures SOMPO Climate Action Enterprise Risk Management (ERM)
102-12	a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.	Participation in Sustainability Initiatives Response to Recommendations of the Task Force on Climate-related Financial Disclosures Sustainability Vision and Policy SOMPO Climate Action Offering Insurance for Agricultural Sector and Products that Support the Uptake and Expansion of Renewable Energy
102-13	a. A list of the main memberships of industry or other associations, and national or international advocacy organizations.	Participation in Sustainability Initiatives
Strategy
102-14	a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.	Top Commitment Dialogue: The Sompo Group Value Creation Story in the SDGs Era
102-15	a. A description of key impacts, risks, and opportunities.	Top Commitment Response to Recommendations of the Task Force on Climate-related Financial Disclosures Toward the Realization of SOMPO’s Purpose SDG-Based management Progress Towards our Materiality and KPIs
Ethics and integrity
102-16	a. A description of the organization’s values, principles, standards, and norms of behavior.	Group Management Philosophy Sustainability Vision and Policy The Group Management Philosophy, Purpose, Materiality
102-17	a. A description of internal and external mechanisms for: i. seeking advice about ethical and lawful behavior, and organizational integrity; ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.	Stakeholder Engagement Building ESG Considerations Into Our Operations Overview of the Status of Internal Control System
Governance
102-18	a. Governance structure of the organization, including committees of the highest governance body. b. Committees responsible for decision-making on economic, environmental, and social topics.	Management System Corporate Governance Corporate Governance Report
102-19	a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.	Management System
102-20	a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics. b. Whether post holders report directly to the highest governance body.	Management System
102-21	a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics. b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.	Building ESG Considerations Into Our Operations Management System
102-22	a. Composition of the highest governance body and its committees by: i. executive or non-executive; ii. independence; iii. tenure on the governance body; iv. number of each individual’s other significant positions and commitments, and the nature of the commitments; v. gender; vi. membership of under-represented social groups; vii. competencies relating to economic, environmental, and social topics; viii. stakeholder representation.	Management System ESG Data (Governance Data) Corporate Governance Corporate Governance Report
102-23	a. Whether the chair of the highest governance body is also an executive officer in the organization. b. If the chair is also an executive officer, describe his or her function within the organization’s management and the reasons for this arrangement.	Management System Corporate Governance Corporate Governance Report
102-24	a. Nomination and selection processes for the highest governance body and its committees. b. Criteria used for nominating and selecting highest governance body members, including whether and how: i. stakeholders (including shareholders) are involved; ii. diversity is considered; iii. independence is considered; iv. expertise and experience relating to economic, environmental, and social topics are considered.	Management System Corporate Governance Corporate Governance Report
102-25	a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed. b. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum: i. Cross-board membership; ii. Cross-shareholding with suppliers and other stakeholders; iii. Existence of controlling shareholder; iv. Related party disclosures.	Management System Corporate Governance Corporate Governance Report
102-26	a. Highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.	Management System
102-27	a. Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.	Management System
102-28	a. Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics. b. Whether such evaluation is independent or not, and its frequency. c. Whether such evaluation is a self-assessment. d. Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.	Corporate Governance Corporate Governance Report
102-29	a. Highest governance body’s role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes. b. Whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.	Management System Corporate Governance Corporate Governance Report
102-30	a. Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics.	Management System
102-31	a. Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.	Management System
102-32	a. The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered.	Management System
102-33	a. Process for communicating critical concerns to the highest governance body.	Management System Corporate Governance Corporate Governance Report
102-34	a. Total number and nature of critical concerns that were communicated to the highest governance body. b. Mechanism(s) used to address and resolve critical concerns.	Corporate Governance Corporate Governance Report
102-35	a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration: i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares; ii. Sign-on bonuses or recruitment incentive payments; iii. Termination payments; iv. Clawbacks; v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees. b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.	ESG Data (Governance Data) Corporate Governance Integrated Annual Report 2022 p.92-95 (Corporate Governance Executive Compensation Structure) (PDF/3,496KB) Corporate Governance Report
102-36	a. Process for determining remuneration. b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management. c. Any other relationships that the remuneration consultants have with the organization.	ESG Data (Governance Data) Corporate Governance Integrated Annual Report 2022 p.92-95 (Corporate Governance Executive Compensation Structure) (PDF/3,496KB) Corporate Governance Report
102-37	a. How stakeholders’ views are sought and taken into account regarding remuneration. b. If applicable, the results of votes on remuneration policies and proposals.	ESG Data (Governance Data) Corporate Governance Integrated Annual Report 2022 p.92-95 (Corporate Governance Executive Compensation Structure) (PDF/3,496KB) Corporate Governance Report
102-38	a. Ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.	ESG Data (Governance Data) Integrated Annual Report 2022 p.92-95 (Corporate Governance Executive Compensation Structure) (PDF/3,496KB)
102-39	a. Ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.	ESG Data (Governance Data) Integrated Annual Report 2022 p.92-95 (Corporate Governance Executive Compensation Structure) (PDF/3,496KB)
Stakeholder engagement
102-40	a. A list of stakeholder groups engaged by the organization.	Stakeholder Engagement
102-41	a. Percentage of total employees covered by collective bargaining agreements.	ESG Data (Social Performance Data)
102-42	a. The basis for identifying and selecting stakeholders with whom to engage.	Stakeholder Engagement
102-43	a. The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.	Stakeholder Engagement ESG Data (Social Performance Data) ESG Investment Through Our Asset Management Business Building ESG Considerations Into Our Operations
102-44	a. Key topics and concerns that have been raised through stakeholder engagement, including: i. how the organization has responded to those key topics and concerns, including through its reporting; ii. the stakeholder groups that raised each of the key topics and concerns.	Building ESG Considerations Into Our Operations Stakeholder Engagement SDG-Based management
Reporting practice
102-45	a. A list of all entities included in the organization’s consolidated financial statements or equivalent documents. b. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.	Group Businesses Overview of Sustainability Communications and Policy（Covered Organization） Integrated Annual Report 2022 p.224-226（Corporate Data, The Company, Subsidiaries, and Affiliates）(PDF/2,144KB)
102-46	a. An explanation of the process for defining the report content and the topic Boundaries. b. An explanation of how the organization has implemented the Reporting Principles for defining report content.	Overview of Sustainability Communications and Policy（Covered Organization） SDG-Based management
102-47	a. A list of the material topics identified in the process for defining report content.	SDG-Based management Progress Towards our Materiality and KPIs
102-48	a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.	Not applicable
102-49	a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.	SDG-Based management
102-50	a. Reporting period for the information provided.	Overview of Sustainability Communications and Policy（Covered Organization）
102-51	a. If applicable, the date of the most recent previous report.	Overview of Sustainability Communications and Policy（Publication Period）
102-52	a. Reporting cycle.	Overview of Sustainability Communications and Policy（Publication Period）
102-53	a. The contact point for questions regarding the report or its contents.	Overview of Sustainability Communications and Policy（Planning and Editing）
102-54	a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either: i. ‘This report has been prepared in accordance with the GRI Standards: Core option’; ii. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.	The Sustainability Report 2022 has been prepared in accordance with the GRI Sustainability Reporting Standards.
102-55	a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report. b. For each disclosure, the content index shall include: i. the number of the disclosure (for disclosures covered by the GRI Standards); ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials; iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.	This page is the GRI Content Index. Overview of Sustainability Communications and Policy (Referenced Guidelines)
102-56	a. A description of the organization’s policy and current practice with regard to seeking external assurance for the report. b. If the report has been externally assured: i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; ii. The relationship between the organization and the assurance provider; iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.	Have received third-party assurance on some quantitative social and environmental data. Third-Party Assurance
Management Approach
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy（Covered Organization） Progress Towards our Materiality and KPIs SDG-Based management
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System Progress Towards our Materiality and KPIs
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data Third Party Comments Third-Party Assurance

ECONOMIC

Disclosures No.	Requirements	Page References (or Reasons for Omission)
GRI Standard	Requirements	Page References (or Reasons for Omission)
Economic Performance
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) Progress Towards our Materiality and KPIs SDG-Based management
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System Progress Towards our Materiality and KPIs
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement
201-1	a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: i. Direct economic value generated: revenues; ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’. b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.	Financial Highlights Investor Materials ESG Data (Governance Data)
201-2	a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity.	Materiality identification process Response to Recommendations of the Task Force on Climate-related Financial Disclosures Case Studies – Customer: Group CSR Procurement Policy and Initiatives to Reduce Paper Usage Case Studies – Community: Offering Insurance for Agricultural Sector and Products that Support the Uptake and Expansion of Renewable Energy Case Studies – Agencies: Cooperating with Insurance Agencies Nationwide to Reduce Environmental Burden Third-Party Assurance Building ESG Considerations Into Our Operations SOMPO Climate Action
201-3	a. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities. b. If a separate fund exists to pay the plan’s pension liabilities: i. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them; ii. the basis on which that estimate has been arrived at; iii. when that estimate was made. c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage. d. Percentage of salary contributed by employee or employer. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.	Integrated Annual Report 2022 P182-184 (Retirement Benefits Outline of retirement benefit plans) (PDF/2,144KB)
201-4	a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including: i. tax relief and tax credits; ii. subsidies; iii. investment grants, research and development grants, and other relevant types of grant; iv. awards; v. royalty holidays; vi. financial assistance from Export Credit Agencies (ECAs); vii. financial incentives; viii. other financial benefits received or receivable from any government for any operation. b. The information in 201-4-a by country. c. Whether, and the extent to which, any government is present in the shareholding structure.	Not applicable
Indirect Economic Impacts
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) Materiality identification process Progress Towards our Materiality and KPIs
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement
203-1	a. Extent of development of significant infrastructure investments and services supported. b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. c. Whether these investments and services are commercial, in-kind, or pro bono engagements.	ESG Data (Governance Data) Case Studies – Stockholders, Investors, Companies we invest in: Our Response to the Stewardship Code Case Studies – Community: Socially Beneficial Activity by Our Employees Case Studies – Community: Contributing to Community through the Arts and Culture Support for Areas Affected by Major Disasters
203-2	a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.	Response to Recommendations of the Task Force on Climate-related Financial Disclosures Case Studies – Community: Offering Insurance for Agricultural Sector and Products that Support the Uptake and Expansion of Renewable Energy Case Studies – Stockholders, Investors, Companies we invest in: Initiatives to Promote Uptake and Expansion of ESG Funds
Anti-corruption
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	SDGs in Business Management Overview of Sustainability Communications and Policy (Covered Organization)
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Compliance
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Compliance
205-1	a. Total number and percentage of operations assessed for risks related to corruption. b. Significant risks related to corruption identified through the risk assessment.	Information unavailable. Will collect/ analyze information and work toward its disclosure.
205-2	a. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region. b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region. c. Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations. d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region. e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.	ESG Data (Governance Data)
205-3	a. Total number and nature of confirmed incidents of corruption. b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.	Information unavailable. Will collect/ analyze information and work toward its disclosure.

ENVIRONMENTAL

Disclosures No.	Requirements	Page References (or Reasons for Omission)
GRI Standard	Requirements	Page References (or Reasons for Omission)
Materials
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Materiality identification process Progress Towards our Materiality and KPIs Response to Recommendations of the Task Force on Climate-related Financial Disclosures Stakeholder Engagement
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Environmental Performance Data)
301-1	a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by: i. non-renewable materials used; ii. renewable materials used.	ESG Data (Environmental Performance Data) Case Studies – Customer: Group CSR Procurement Policy and Initiatives to Reduce Paper Usage
301-2	a. Percentage of recycled input materials used to manufacture the organization’s primary products and services.	ESG Data (Environmental Performance Data)
301-3	a. Percentage of reclaimed products and their packaging materials for each product category. b. How the data for this disclosure have been collected.	ESG Data (Environmental Performance Data)
Energy
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Materiality identification process Progress Towards our Materiality and KPIs Response to Recommendations of the Task Force on Climate-related Financial Disclosures Stakeholder Engagement
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Environmental Performance Data)
302-1	a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. c. In joules, watt-hours or multiples, the total: i. electricity consumption ii. heating consumption iii. cooling consumption iv. steam consumption d. In joules, watt-hours or multiples, the total: i. electricity sold ii. heating sold iii. cooling sold iv. steam sold e. Total energy consumption within the organization, in joules or multiples. f. Standards, methodologies, assumptions, and/or calculation tools used. g. Source of the conversion factors used.	ESG Data (Environmental Performance Data)
302-2	a. Energy consumption outside of the organization, in joules or multiples. b. Standards, methodologies, assumptions, and/or calculation tools used. c. Source of the conversion factors used.	ESG Data (Environmental Performance Data)
302-3	a. Energy intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. d. Whether the ratio uses energy consumption within the organization, outside of it, or both.	ESG Data (Environmental Performance Data)
302-4	a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all. c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. d. Standards, methodologies, assumptions, and/or calculation tools used.	ESG Data (Environmental Performance Data)
302-5	a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. c. Standards, methodologies, assumptions, and/or calculation tools used.	ESG Data (Environmental Performance Data)
Biodiversity
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Progress Towards our Materiality and KPIs Response to Recommendations of the Task Force on Climate-related Financial Disclosures Stakeholder Engagement Building ESG Considerations Into Our Operations
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Environmental Performance Data)
304-1	a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information: i. Geographic location; ii. Subsurface and underground land that may be owned, leased, or managed by the organization; iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas; iv. Type of operation (office, manufacturing or production, or extractive); v. Size of operational site in km2 (or another unit, if appropriate); vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem); vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).	Not applicable
304-2	a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: i. Construction or use of manufacturing plants, mines, and transport infrastructure; ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); iii. Introduction of invasive species, pests, and pathogens; iv. Reduction of species; v. Habitat conversion; vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). b. Significant direct and indirect positive and negative impacts with reference to the following: i. Species affected; ii. Extent of areas impacted; iii. Duration of impacts; iv. Reversibility or irreversibility of the impacts.	Case Studies - Civil Societies: Save Japan Project: Building an Environment Where Many Species Can Live
304-3	a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures. c. Status of each area based on its condition at the close of the reporting period. d. Standards, methodologies, and assumptions used.	Case Studies - Civil Societies: Save Japan Project: Building an Environment Where Many Species Can Live
304-4	a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk: i. Critically endangered ii. Endangered iii. Vulnerable iv. Near threatened v. Least concern	Not applicable
Emissions
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Materiality identification process Progress Towards our Materiality and KPIs Response to Recommendations of the Task Force on Climate-related Financial Disclosures Stakeholder Engagement Building ESG Considerations Into Our Operations
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Environmental Performance Data)
305-1	a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent. b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric tons of CO2 equivalent. d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used.	ESG Data (Environmental Performance Data) Third-Party Assurance
305-2	a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent. b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent. c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used.	ESG Data (Environmental Performance Data) Third-Party Assurance
305-3	a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric tons of CO2 equivalent. d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. e. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. g. Standards, methodologies, assumptions, and/or calculation tools used.	ESG Data (Environmental Performance Data) Third-Party Assurance
305-4	a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.	ESG Data (Environmental Performance Data)
305-5	a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent. b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Base year or baseline, including the rationale for choosing it. d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). e. Standards, methodologies, assumptions, and/or calculation tools used.	ESG Data (Environmental Performance Data) Third-Party Assurance
305-6	a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent. b. Substances included in the calculation. c. Source of the emission factors used. d. Standards, methodologies, assumptions, and/or calculation tools used.	Not applicable
305-7	a. Significant air emissions, in kilograms or multiples, for each of the following: i. NOX ii. SOX iii. Persistent organic pollutants (POP) iv. Volatile organic compounds (VOC) v. Hazardous air pollutants (HAP) vi. Particulate matter (PM) vii. Other standard categories of air emissions identified in relevant regulations b. Source of the emission factors used. c. Standards, methodologies, assumptions, and/or calculation tools used.	Not applicable
Environmental Compliance
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Progress Towards our Materiality and KPIs Response to Recommendations of the Task Force on Climate-related Financial Disclosures Stakeholder Engagement
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Environmental Performance Data)
307-1	a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of: i. total monetary value of significant fines; ii. total number of non-monetary sanctions; iii. cases brought through dispute resolution mechanisms. b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.	Not applicable

SOCIAL

Disclosures No.	Requirements	Page References (or Reasons for Omission)
GRI Standard	Requirements	Page References (or Reasons for Omission)
Training and Education
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Progress Towards our Materiality and KPIs Stakeholder Engagement
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Stakeholder Engagement
404-1	a. Average hours of training that the organization’s employees have undertaken during the reporting period, by: i. gender; ii. employee category.	Information unavailable. Will collect/ analyze information and work toward its disclosure.
404-2	a. Type and scope of programs implemented and assistance provided to upgrade employee skills. b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.	Case Studies – Employees: Talent Development
404-3	a. a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.	Case Studies – Employees: Talent Development
Diversity and Equal Opportunity
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Progress Towards our Materiality and KPIs Stakeholder Engagement
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Diversity and Inclusion
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Social Performance Data)
405-1	a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories: i. Gender; ii. Age group: under 30 years old, 30-50 years old, over 50 years old; iii. Other indicators of diversity where relevant (such as minority or vulnerable groups). b. Percentage of employees per employee category in each of the following diversity categories: i. Gender; ii. Age group: under 30 years old, 30-50 years old, over 50 years old; iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).	ESG Data (Social Performance Data)
405-2	a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. b. The definition used for ‘significant locations of operation’.	Information unavailable. Will collect/ analyze information and work toward its disclosure.
Human Rights Assessment
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) SDG-Based management Progress Towards our Materiality and KPIs Stakeholder Engagement Case Studies – Employees: Respect for Human Dignity and Rights Building ESG Considerations Into Our Operations
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Case Studies – Employees: Respect for Human Dignity and Rights
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Stakeholder Engagement Case Studies – Employees: Respect for Human Dignity and Rights
412-1	a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.	Respect for Human Dignity and Rights
412-2	a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations. b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.	ESG Data (Governance Data) Case Studies – Employees: Respect for Human Dignity and Rights
412-3	a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening. b. The definition used for ‘significant investment agreements’.	Information unavailable. Will collect/ analyze information and work toward its disclosure.
Local Communities
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	Overview of Sustainability Communications and Policy (Covered Organization) CSR Strategies/Featured Topics Materiality identification process Progress Towards our Materiality and KPIs Stakeholder Engagement
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Sustainability Vision and Policy Management System
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Management System Progress Towards our Materiality and KPIs Stakeholder Engagement ESG Data (Environmental Performance Data, Social Performance Data)
413-1	a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: i. social impact assessments, including gender impact assessments, based on participatory processes; ii. environmental impact assessments and ongoing monitoring; iii. public disclosure of results of environmental and social impact assessments; iv. local community development programs based on local communities’ needs; v. stakeholder engagement plans based on stakeholder mapping; vi. broad based local community consultation committees and processes that include vulnerable groups; vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts; viii. formal local community grievance processes.	Case Studies - Civil Societies: Indonesia Road Safety Project Case Studies - Civil Societies: Save Japan Project: Building an Environment Where Many Species Can Live
413-2	a. Operations with significant actual and potential negative impacts on local communities, including: i. the location of the operations; ii. the significant actual and potential negative impacts of operations.	Not applicable
Public Policy
415-1	Political Contributions	Value of political contributions ^*1
Customer Privacy
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	SDG-Based management Overview of Sustainability Communications and Policy (Covered Organization)
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	http://www.sompo-hd.com/en/company/compliance/privacy/ (In Japanese)
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	http://www.sompo-hd.com/en/company/compliance/privacy/ (In Japanese)
418-1	a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by: i. complaints received from outside parties and substantiated by the organization; ii. complaints from regulatory bodies. b. Total number of identified leaks, thefts, or losses of customer data. c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.	Case Studies - Customer: Our Policy and Initiatives for Customer-centered Operations
Socioeconomic Compliance
103-1	a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: i. where the impacts occur; ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary.	SDG-Based management Overview of Sustainability Communications and Policy (Covered Organization)
103-2	a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: i. Policies ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives	Compliance Global Business Expansion
103-3	a. An explanation of how the organization evaluates the management approach, including: i. the mechanisms for evaluating the effectiveness of the management approach; ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach.	Compliance
419-1	a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of: i. total monetary value of significant fines; ii. total number of non-monetary sanctions; iii. cases brought through dispute resolution mechanisms. b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient. c. The context against which significant fines and non-monetary sanctions were incurred.	Not applicable

In FY2022, Sompo Japan made political donations amounting to 13 million yen.
（FY2019: 13.4 million yen, FY2020: 13.4 million yen, FY2021: 13.1 million yen）
In Japan, it is mandatory for political organizations to release the status of income and spending of political funds. Therefore, the above mentioned amount is to be disclosed in the Official Gazette and prefectural public notice.

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