GRI Content Index

The statement of use;	Sompo Group has reported in accordance with the GRI Standards for the period from 1 April 2022 to 31 March 2023. 　　　　　 It also covers some activities after April 2023.
The title of GRI 1 used;	GRI 1: Foundation 2021

General Disclosures 2021
Material Topics 2021
Economic
Environmental
Social

General Disclosures 2021

Disclosures No.	Requirements	Page References (or Reasons for Omission)
The organization and its reporting practices
2-1	a. report its legal name; b. report its nature of ownership and legal form; c. report the location of its headquarters; d. report its countries of operation.	Corporate Profile Overseas Insurance
2-2	a. list all its entities included in its sustainability reporting; b. if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting; c. if the organization consists of multiple entities, explain the approach used for consolidating the information, including: ⅰ. whether the approach involves adjustments to information for minority interests; ⅱ. how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities; ⅲ. whether and how the approach differs across the disclosures in this Standard and across material topics.	Group Businesses Integrated Annual Report 2023 p.223（Corporate Data, The Company, Subsidiaries, and Affiliates）(PDF/2,212KB) Overview of Sustainability Communications and Policy
2-3	a. specify the reporting period for, and the frequency of, its sustainability reporting; b. specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this; c. report the publication date of the report or reported information; d. specify the contact point for questions about the report or reported information.	Overview of Sustainability Communications and Policy
2-4	a. report restatements of information made from previous reporting periods and explain: ⅰ. the reasons for the restatements; ⅱ. the effect of the restatements.	Not applicable.
2-5	a. describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved; b. if the organization’s sustainability reporting has been externally assured: ⅰ. provide a link or reference to the external assurance report(s) or assurance statement(s); ⅱ. describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; ⅲ. describe the relationship between the organization and the assurance provider.	Have received third-party assurance on some quantitative social and environmental data. Third-Party Assurance
Activities and workers
2-6	a. report the sector(s) in which it is active; b. describe its value chain, including: ⅰ. the organization’s activities, products, services, and markets served; ⅱ. the organization’s supply chain; ⅲ. the entities downstream from the organization and their activities; c. report other relevant business relationships; d. describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.	Group Businesses Corporate Profile Financial Highlights Value Chain Announcement of FY2023 1st Quarter Results
2-7	a. report the total number of employees, and a breakdown of this total by gender and by region; b. report the total number of: ⅰ. permanent employees, and a breakdown by gender and by region; ⅱ. temporary employees, and a breakdown by gender and by region; ⅲ. non-guaranteed hours employees, and a breakdown by gender and by region; ⅳ. full-time employees, and a breakdown by gender and by region; ⅴ. part-time employees, and a breakdown by gender and by region; c. describe the methodologies and assumptions used to compile the data, including whether the numbers are reported: ⅰ. in head count, full-time equivalent (FTE), or using another methodology; ⅱ. at the end of the reporting period, as an average across the reporting period, or using another methodology; d. report contextual information necessary to understand the data reported under 2-7-a and 2-7-b; e. describe significant fluctuations in the number of employees during the reporting period and between reporting periods.	Corporate Profile Number of Employees
2-8	a. report the total number of workers who are not employees and whose work is controlled by the organization and describe: ⅰ. the most common types of worker and their contractual relationship with the organization; ⅱ. the type of work they perform; b. describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported: ⅰ. in head count, full-time equivalent (FTE), or using another methodology; ⅱ. at the end of the reporting period, as an average across the reporting period, or using another methodology; c. describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.	Number of Employees
Governance
2-9	a. describe its governance structure, including committees of the highest governance body; b. list the committees of the highest governance body that are responsible for decisionmaking on and overseeing the management of the organization’s impacts on the economy, environment, and people; c. describe the composition of the highest governance body and its committees by: ⅰ. executive and non-executive members; ⅱ. independence; ⅲ. tenure of members on the governance body; ⅳ. number of other significant positions and commitments held by each member, and the nature of the commitments; ⅴ. gender; ⅵ. under-represented social groups; ⅶ. competencies relevant to the impacts of the organization; ⅷ. stakeholder representation.	Management System Corporate Governance Corporate Governance Report ESG Data (Governance Data)
2-10	a. describe the nomination and selection processes for the highest governance body and its committees; b. describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration: ⅰ. views of stakeholders (including shareholders); ⅱ. diversity; ⅲ. independence; ⅳ. competencies relevant to the impacts of the organization.	Management System Corporate Governance Corporate Governance Report
2-11	a. report whether the chair of the highest governance body is also a senior executive in the organization; b. if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.	Management System Corporate Governance Corporate Governance Report
2-12	a. describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development; b. describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people, including: ⅰ. whether and how the highest governance body engages with stakeholders to support these processes; ⅱ. how the highest governance body considers the outcomes of these processes; c. describe the role of the highest governance body in reviewing the effectiveness of the organization’s processes as described in 2-12-b, and report the frequency of this review.	Building ESG Considerations Into Our Operations Management System Corporate Governance Corporate Governance Report
2-13	a. describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including: ⅰ. whether it has appointed any senior executives with responsibility for the management of impacts; ⅱ. whether it has delegated responsibility for the management of impacts to other employees; b. describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.	Management System
2-14	a. report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information; b. if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this.	Management System
2-15	a. describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated; b. report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to: ⅰ. cross-board membership; ⅱ. cross-shareholding with suppliers and other stakeholders; ⅲ. existence of controlling shareholders; ⅳ. related parties, their relationships, transactions, and outstanding balances.	Management System Corporate Governance Corporate Governance Report
2-16	a. describe whether and how critical concerns are communicated to the highest governance body; b. report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.	Management System Corporate Governance Corporate Governance Report
2-17	a. report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.	Management System
2-18	a. describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people; b. report whether the evaluations are independent or not, and the frequency of the evaluations; c. describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.	Corporate Governance Corporate Governance Report
2-19	a. describe the remuneration policies for members of the highest governance body and senior executives, including: ⅰ. fixed pay and variable pay; ⅱ. sign-on bonuses or recruitment incentive payments; ⅲ. termination payments; ⅳ. clawbacks; ⅴ. retirement benefits; b. describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.	ESG Data (Governance Data) Corporate Governance Integrated Annual Report 2023 p.108-111 (Corporate Governance Executive Compensation Structure)(PDF/4.972KB) Corporate Governance Report
2-20	a. describe the process for designing its remuneration policies and for determining remuneration, including: ⅰ. whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration; ⅱ. how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration; ⅲ. whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives; b. report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.	ESG Data (Governance Data) Corporate Governance Integrated Annual Report 2023 p.108-111 (Corporate Governance Executive Compensation Structure)(PDF/4.972KB) Corporate Governance Report
2-21	a. report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual); b. report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual); c. report contextual information necessary to understand the data and how the data has been compiled.	ESG Data (Governance Data) Integrated Annual Report 2023 p.108-111 (Corporate Governance Executive Compensation Structure)(PDF/4.972KB) Announcement of FY2023 1st Quarter Results
Strategy, policies and practices
2-22	a. report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.	Top Commitment
2-23	a. describe its policy commitments for responsible business conduct, including: ⅰ. the authoritative intergovernmental instruments that the commitments reference; ⅱ. whether the commitments stipulate conducting due diligence; ⅲ. whether the commitments stipulate applying the precautionary principle; ⅳ. whether the commitments stipulate respecting human rights; b. describe its specific policy commitment to respect human rights, including: ⅰ. the internationally recognized human rights that the commitment covers; ⅱ. the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particular attention to in the commitment; c. provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this; d. report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level; e. report the extent to which the policy commitments apply to the organization’s activities and to its business relationships; f. describe how the policy commitments are communicated to workers, business partners, and other relevant parties.	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) Group Management Philosophy The Group Management Philosophy, Purpose, Materiality Sustainability Vision and Policy Respect for Human Dignity and Rights
2-24	a. describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including: ⅰ. how it allocates responsibility to implement the commitments across different levels within the organization; ⅱ. how it integrates the commitments into organizational strategies, operational policies, and operational procedures; ⅲ. how it implements its commitments with and through its business relationships; ⅳ. training that the organization provides on implementing the commitments.	Respect for Human Dignity and Rights Compliance System Value Chain
2-25	a. describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to; b. describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in; c. describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to; d. describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms; e. describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.	Sustainability Vision and Policy Respect for Human Dignity and Rights Compliance System
2-26	a. describe the mechanisms for individuals to: ⅰ. seek advice on implementing the organization’s policies and practices for responsible business conduct; ⅱ. raise concerns about the organization’s business conduct.	Stakeholder Engagement Building ESG Considerations Into Our Operations Overview of the Status of Internal Control System
2-27	a.report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by: ⅰ. instances for which fines were incurred; ⅱ. instances for which non-monetary sanctions were incurred; b. report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by: ⅰ. fines for instances of non-compliance with laws and regulations that occurred in the current reporting period; ⅱ. fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods; c. describe the significant instances of non-compliance; d. describe how it has determined significant instances of non-compliance.	ESG Data (Governance Data)
2-28	a. report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.	Participation in Sustainability Initiatives
Stakeholder engagement
2-29	a. describe its approach to engaging with stakeholders, including: ⅰ. the categories of stakeholders it engages with, and how they are identified; ⅱ. the purpose of the stakeholder engagement; ⅲ. how the organization seeks to ensure meaningful engagement with stakeholders.	Stakeholder Engagement ESG Data (Social Performance Data) ESG Investment Through Our Asset Management Business Case Studies – Stockholders, Investors, Companies we invest in: Initiatives to Promote Uptake and Expansion of ESG Funds Building ESG Considerations Into Our Operations
2-30	a. report the percentage of total employees covered by collective bargaining agreements; b. for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.	ESG Data (Social Performance Data)

Material Topics 2021

Disclosures No.	Requirements	Page References (or Reasons for Omission)
Material Topics
3-1	a. describe the process it has followed to determine its material topics, including: ⅰ. how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships; ⅱ.how it has prioritized the impacts for reporting based on their significance; b. specify the stakeholders and experts whose views have informed the process of determining its material topics.	Overview of Sustainability Communications and Policy（Covered Organization） SDG-Based management
3-2	a. list its material topics; b. report changes to the list of material topics compared to the previous reporting period.	SDG-Based management Progress Towards our Materiality and KPIs
3-3	a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights; b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships; c. describe its policies or commitments regarding the material topic; d. describe actions taken to manage the topic and related impacts, including: ⅰ. actions to prevent or mitigate potential negative impacts; ⅱ. actions to address actual negative impacts, including actions to provide for or cooperate in their remediation; ⅲ. actions to manage actual and potential positive impacts; e. report the following information about tracking the effectiveness of the actions taken: ⅰ. processes used to track the effectiveness of the actions; ⅱ. goals, targets, and indicators used to evaluate progress; ⅲ. the effectiveness of the actions, including progress toward the goals and targets; ⅳ. lessons learned and how these have been incorporated into the organization’s operational policies and procedures; f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).	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)

Economic

Disclosures No.	Requirements	Page References (or Reasons for Omission)
Economic Performance 2016
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 (Social Performance Data) Announcement of FY2023 1st Quarter Results
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.	Response to Recommendations of the Task Force on Climate-related Financial Disclosures Case Studies –Group CSR Procurement Policy and Initiatives to Reduce Paper Usage Case Studies –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 2023 P180 (Retirement Benefits Outline of retirement benefit plans) (PDF/2,212KB)
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 2016
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 (Social Performance 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 2016
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)
Materials 2016
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 2016
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 2016
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 2016
305-1	a. Gross direct (Scope 1) GHG emissions in metric tons of CO_₂ equivalent. b. Gases included in the calculation; whether CO_₂ , CH_₄ , N_₂O, HFCs, PFCs, SF_₆ , NF_₃ , or all. c. Biogenic CO_₂ emissions in metric tons of CO_₂ 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 CO_₂ equivalent. b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO_₂ equivalent. c. If available, the gases included in the calculation; whether CO_₂ , CH_₄ , N_₂O , HFCs, PFCs, SF_₆ , NF_₃ , 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 CO_₂ equivalent. b. If available, the gases included in the calculation; whether CO_₂ , CH_₄ , N_₂O, HFCs, PFCs, SF_₆ , NF_₃ , or all. c. Biogenic CO₂ emissions in metric tons of CO_₂ 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 CO_₂ , CH_₄ , N_₂O, HFCs, PFCs, SF_₆ , NF_₃ , or all.	ESG Data (Environmental Performance Data）
305-5	a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO_₂ equivalent. b. Gases included in the calculation; whether CO_₂ , CH_₄ , N_₂O, HFCs, PFCs, SF_₆ , NF_₃ , 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.

Social

Disclosures No.	Requirements	Page References (or Reasons for Omission)
Training and Education 2016
404-1	a. Average hours of training that the organization’s employees have undertaken during the reporting period, by: ⅰ. gender; ⅱ. employee category.	ESG Data (Social Performance Data)
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. 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 2016
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’.	Announcement of FY2022 Results ESG Data (Social Performance Data)
Local Communities 2016
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.
Customer Privacy 2016
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

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General Disclosures 2021

Material Topics 2021

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Sustainability