Comparative Tables with GRI Standards/SASB Standards | Sustainability

Universal Standard

GRI Standards	Disclosures		References
GRI 2: General Disclosures 2021	2-1	Organizational details	Company Overview Group Companies
	2-2	Entities included in the organization’s sustainability reporting	Securities Report(available only in Japanese) Compilation Policy
	2-3	Reporting period, frequency and contact point	Compilation Policy Inquiries
	2-4	Restatements of information	Shareholder & Investor Info(IR News>Announcements)
	2-5	External assurance	－
	2-6	Activities, value chain and other business relationships	Securities Report(available only in Japanese) Relationship between Ultrafabrics Group’s Business and Society
	2-7	Employees	Respect for Human Rights
	2-8	Workers who are not employees	Securities Report(available only in Japanese)
	2-9	Governance structure and composition	Corporate Governance Corporate Governance Report
	2-10	Nomination and selection of the highest governance body	Corporate Governance
	2-11	Chair of the highest governance body	Corporate Governance Report Executives
	2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Sustainability Management
	2-13	Delegation of responsibility for managing impacts	Sustainability Management
	2-14	Role of the highest governance body in sustainability reporting	Sustainability Management
	2-15	Conflicts of interest	Corporate Governance Report Securities Report(available only in Japanese)
	2-16	Communication of critical concerns	Compliance Corporate Governance Report Corporate Governance
	2-17	Collective knowledge of the highest governance body	－
	2-18	Evaluation of the performance of the highest governance body	Corporate Governance Report
	2-19	Remuneration policies	Corporate Governance Report
	2-20	Process to determine remuneration	Corporate Governance Report
	2-21	Annual total compensation ratio	－
	2-22	Statement on sustainable development strategy	Message from President
	2-23	Policy commitments	Group Mission Statement Ultrafabrics Group Global Human Rights Policy List of Policies Respect for Human Rights
	2-24	Embedding policy commitments	Ultrafabrics Group Code of Conduct Sustainability Procurement Policy(available only in Japanese)
	2-25	Processes to remediate negative impacts	Corporate Governance Compliance Respect for Human Rights
	2-26	Mechanisms for seeking advice and raising concerns	Compliance
	2-27	Compliance with laws and regulations	ESG Data
	2-28	Membership associations	Initiatives for Climate Change
	2-29	Approach to stakeholder engagement	Relationship between Ultrafabrics Group’s Business and Society Materiality Occupational Health and Safety Corporate Governance
	2-30	Collective bargaining agreements	Securities Report(available only in Japanese) ESG Data
GRI 3: Material Topics 2021	3-1	Process to determine material topics	Sustainability Management Materiality
	3-2	List of material topics	Materiality
	3-3	Management of material topics	Materiality Environmental Policy Respect for Human Rights Initiatives for a Recycling-Oriented Society Initiatives for Biodiversity Conservation Initiatives for Climate Change Initiatives for Water Resource Conservation Initiatives for Chemical Substances

Economy

GRI Standards	Disclosures		References
GRI 201: Economic Performance 2016	201-1	Direct economic value generated and distributed	Securities Report(available only in Japanese)
	201-2	Financial implications and other risks and opportunities due to climate change	Business Risks, etc. Initiatives for Climate Change
	201-3	Defined benefit plan obligations and other retirement plans	Securities Report(available only in Japanese)
	201-4	Financial assistance received from government	N/A
GRI 202: Market Presence 2016	202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Basic salary for a standard age of 18 (new high school graduate): 183,000 yen (no gender difference, no regional difference)
GRI 202: Market Presence 2016	202-2	Proportion of senior management hired from the local community	－
GRI 203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	Social Contribution Activities
GRI 203: Indirect Economic Impacts 2016	203-2	Significant indirect economic impacts	－
GRI 204: Procurement Practices 2016	204-1	Proportion of spending on local suppliers	－
GRI 205: Anti-corruption 2016	205-1	Operations assessed for risks related to corruption	N/A
	205-2	Communication and training about anti-corruption policies and procedures	Compliance
	205-3	Confirmed incidents of corruption and actions taken	N/A
GRI 206: Anti-competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	N/A
GRI 207: Tax 2019	207-1	Approach to tax	－
	207-2	Tax governance, control, and risk management	－
	207-3	Stakeholder engagement and management of concerns related to tax	－
	207-4	Country-by-country reporting	－

Environment

GRI Standards	Disclosures		References
GRI 301: Materials 2016	301-1	Materials used by weight or volume	－
	301-2	Recycled input materials used	Initiatives for a Recycling-Oriented Society
	301-3	Reclaimed products and their packaging materials	Initiatives for a Recycling-Oriented Society
GRI 302: Energy 2016	302-1	Energy consumption within the organization	ESG Data
	302-2	Energy consumption outside of the organization	ESG Data
	302-3	Energy intensity	ESG Data
	302-4	Reduction of energy consumption	Initiatives for Climate Change
	302-5	Reductions in energy requirements of products and services	Initiatives for Climate Change
GRI 303: Water and Effluents 2018	303-1	Interactions with water as a shared resource	Initiatives for Water Resource Conservation
	303-2	Management of water dischargerelated impacts	Initiatives for Water Resource Conservation
	303-3	Water withdrawal	ESG Data
	303-4	Water discharge	ESG Data
	303-5	Water consumption	ESG Data
GRI 304: Biodiversity 2016	304-1	Operational sites owned, leased,managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	N/A
	304-2	Significant impacts of activities,products and services on biodiversity	Initiatives for Biodiversity Conservation
	304-3	Habitats protected or restored	N/A
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	N/A
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	Initiatives for Climate Change ESG Data
	305-2	Energy indirect (Scope 2) GHG emissions	Initiatives for Climate Change ESG Data
	305-3	Other indirect (Scope 3) GHG emissions	Initiatives for Climate Change ESG Data
	305-4	GHG emissions intensity	Initiatives for Climate Change
	305-5	Reduction of GHG emissions	Initiatives for Climate Change
	305-6	Emissions of ozone-depleting substances (ODS)	N/A
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data
GRI 306: Waste 2020	306-1	Waste generation and significant waste-related impacts	Initiatives for a Recycling-Oriented Society
	306-2	Management of significant wasterelated impacts	Initiatives for a Recycling-Oriented Society
	306-3	Waste generated	Initiatives for a Recycling-Oriented Society ESG Data
	306-4	Waste diverted from disposal	－
	306-5	Waste directed to disposal	－
GRI 308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	N/A
GRI 308: Supplier Environmental Assessment 2016	308-2	Negative environmental impacts in the supply chain and actions taken	Respect for Human Rights

Social

GRI Standards	Disclosures		References
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	ESG Data
	401-2	Benefits provided to full-time employees that are not provided to temporary or parttime employees	－
	401-3	Parental leave	ESG Data
GRI 402: Labor/Management Relations 2016	402-1	Minimum notice periods regarding operational changes	No Rules
GRI 403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	Occupational Health and Safety
	403-2	Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety
	403-3	Occupational health services	Occupational Health and Safety
	403-4	Worker participation, consultation,and communication on occupational health and safety	Occupational Health and Safety
	403-5	Worker training on occupational health and safety	Occupational Health and Safety
	403-6	Promotion of worker health	Occupational Health and Safety
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	－
	403-8	Workers covered by an occupational health and safety management system	－
	403-9	Work-related injuries	Occupational Health and Safety
	403-10	Work-related ill health	－
GRI 404: Training and Education 2016	404-1	Average hours of training per year per employee	ESG Data Training of Human Resources
	404-2	Programs for upgrading employee skills and transition assistance programs	Training of Human Resources
	404-3	Percentage of employees receiving regular performance and career development reviews	－
GRI 405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	Respect for Human Rights
GRI 405: Diversity and Equal Opportunity 2016	405-2	Ratio of basic salary and remuneration of women to men	－
GRI 406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	N/A
GRI 407: Freedom of Association and Collective Bargaining 2016	407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	N/A
GRI 408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	N/A
GRI 409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	N/A
GRI 410: Security Practices 2016	410-1	Security personnel trained in human rights policies or procedures	N/A
GRI 411: Rights of Indigenous Peoples 2016	411-1	Incidents of violations involving rights of indigenous peoples	N/A
GRI 413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities
GRI 413: Local Communities 2016	413-2	Operations with significant actual and potential negative impacts on local communities	N/A
GRI 414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	Respect for Human Rights
GRI 414: Supplier Social Assessment 2016	414-2	Negative social impacts in the supply chain and actions taken	Respect for Human Rights
GRI 415: Public Policy 2016	415-1	Political contributions	N/A
GRI 416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	Quality Management
GRI 416: Customer Health and Safety 2016	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	N/A
GRI 417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	Quality Management
	417-2	Incidents of non-compliance concerning product and service information and labeling	N/A
	417-3	Incidents of non-compliance concerning marketing communications	N/A
GRI 418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	N/A

CODE	ACCOUNTING METRIC	Written section
RT-CH-110a.1	Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations	ESG Data Percentage subject to emissions limits : 98.2％
RT-CH-110a.2	Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets	Initiatives for Climate Change
RT-CH-120a.1	Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs)	ESG Data
RT-CH-130a.1	(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable, (4) total self-generated energy	ESG Data (2)：0％
RT-CH-140a.1	(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	ESG Data percentage of each in regions with High or Extremely High Baseline Water Stress：0％
RT-CH-140a.2	Number of incidents of non-compliance associated with water quality permits, standards, and regulations	0
RT-CH-140a.3	Description of water management risks and discussion of strategies and practices to mitigate those risks	Initiatives for Water Resources Conservation
RT-CH-150a.1	Amount of hazardous waste generated, percentage recycled	ESG Data
RT-CH-210a.1	Discussion of engagement processes to manage risks and opportunities associated with community interests	Social Contribution Activities
RT-CH-320a.1	(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees	ESG Data (2)：0％
RT-CH-320a.2	Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks	Occupational health and safety
RT-CH-410a.1	Revenue from products designed for use-phase resource efficiency	－
RT-CH-410b.1	(1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances, (2) percentage of such products that have undergone a hazard assessment	(1) 100% (2) 100%
RT-CH-410b.2	Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact	(1)Initiatives for Chemical Substances (2)Initiatives for a Recycling-Oriented Society
RT-CH-410c.1	Percentage of products by revenue that contain genetically modified organisms (GMOs)	N/A
RT-CH-530a.1	Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry	N/A
RT-CH-540a.1	Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR)	ESG Data
RT-CH-540a.2	Number of transport incidents	－
RT-CH-000.A	Production by reportable segment	－