Comparative Tables with GRI Standards/SASB Standards

GRI Standards

GRI 102：General Disclosures

1.Organizational profile		References
102-01	Name of the organization	Company Overview
102-02	Activities, brands, products, and services	Our Products
102-03	Location of headquarters	Company Overview
102-04	Location of operations	Company Overview
102-05	Ownership and legal form	Company Overview
102-06	Markets served	Our Products
102-07	Scale of the organization	Respect for Human Rights
102-08	Information on employees and other workers	Respect for Human Rights
102-09	Supply chain	Respect for Human Rights
102-10	Significant changes to the organization and its supply chain	Securities Report(available only in Japanese)
102-11	Precautionary Principle or approach	Initiatives for Chemical Substances Corporate governance
102-12	External initiatives	Initiatives for Climate Change
102-13	Membership of associations	N/A

2.Strategy		References
102-14	Statement from senior decision-maker	Message from President
102-15	Key impacts, risks, and opportunities	Securities Report(available only in Japanese) Initiatives for Climate Change

3.Ethics and Integrity		References
102-16	Values, principles, standards, and norms of behavior	Group Mission Statement
102-17	Mechanisms for advice and concerns about ethics	Compliance

4.Governance		References
102-18	Governance structure	Corporate governance Corporate Governance Report
102-19	Delegating authority	Sustainability Management
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Management
102-21	Consulting stakeholders on economic, environmental, and social topics	Sustainability Management
102-22	Composition of the highest governance body and its committees	Corporate governance
102-23	Chair of the highest governance body	Corporate Governance Report
102-24	Nominating and selecting the highest governance body	Corporate governance
102-25	Conflicts of interest	Corporate Governance Report
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate governance Sustainability Management
102-27	Collective knowledge of highest governance body	－
102-28	Evaluating the highest governance body’s performance	Corporate Governance Report
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Management Initiatives for Climate Change
102-30	Effectiveness of risk management processes	Sustainability Management Initiatives for Climate Change
102-31	Review of economic, environmental, and social topics	－
102-32	Highest governance body’s role in sustainability reporting	Sustainability Management
102-33	Communicating critical concerns	Compliance
102-34	Nature and total number of critical concerns	Compliance
102-35	Remuneration policies	Corporate Governance Report
102-36	Process for determining remuneration	Corporate Governance Report
102-37	Stakeholders’ involvement in remuneration	Corporate Governance Report
102-38	Annual total compensation ratio	－
102-39	Percentage increase in annual total compensation ratio	－

5.Stakeholder Engagement		References
102-40	List of stakeholder groups	Relationship between Ultrafabrics Group’s Business and Society
102-41	Collective bargaining agreements	－
102-42	Identifying and selecting stakeholders	Relationship between Ultrafabrics Group’s Business and Society Materiality
102-43	Approach to stakeholder engagement	Materiality Occupational health and safety Corporate governance
102-44	Key topics and concerns raised	Materiality

6.Reporting practice		References
102-45	Entities included in the consolidated financial statements	Securities Report(available only in Japanese)
102-46	Defining report content and topic Boundaries	Compilation Policy List of Policies
102-47	List of material topics	Materiality
102-48	Restatements of information	N/A
102-49	Changes in reporting	N/A
102-50	Reporting period	Compilation Policy
102-51	Date of most recent report	N/A
102-52	Reporting cycle	Compilation Policy
102-53	Contact point for questions regarding the report	Inquiries
102-54	Claims of reporting in accordance with the GRI Standards	Compilation Policy
102-55	GRI content index	Comparative Table with GRI Standards
102-56	External assurance	－

7.Management Approach		References
103-1	Explanation of the material topic and its Boundary	Materiality
103-2	The management approach and its components	Sustainability Management Corporate governance Corporate Governance Report
103-3	Evaluation of the management approach	Corporate Governance Report

GRI 200：Economic

GRI-201：Economic Performance		References
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		References
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): 172,500 yen (no gender difference, no regional difference)
202-2	Proportion of senior management hired from the local community	－

GRI-203：Indirect Economic Impacts		References
203-1	Infrastructure investments and services supported	Social Contribution Activities
203-2	Significant indirect economic impacts	－

GRI-204：Procurement Practices		References
204-1	Proportion of spending on local suppliers	－

GRI-205：Anti-corruption		References
205-1	Operations assessed for risks related to corruption	N/A
205-2	Operations assessed for risks related to corruption	Compliance
205-3	Confirmed incidents of corruption and actions taken	N/A

GRI-206：Anti-competitive Behavior		References
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	N/A

GRI-207：Tax		References
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	－

GRI 300：Environment

GRI-301：Materials		References
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	－

GRI-302：Energy		References
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		References
303-1	Interactions with water as a shared Sustainably managed resources	Initiatives for Water Resources Conservation
303-2	Management of water discharge-related impacts	Initiatives for Water Resources Conservation
303-3	Water withdrawal	ESG Data
303-4	Water discharge	ESG Data
303-5	Water consumption	ESG Data

GRI-304：Biodiversity		References
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity Initiatives	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		References
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	－

GRI-306：Waste廃棄物		References
306-1	Waste generation and significant waste-related impacts	Initiatives for a Recycling-Oriented Society
306-2	Management of significant waste-related 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-307：Environmental Compliance		References
307-1	Non-compliance with environmental laws and regulations	N/A

GRI-308：Supplier Environmental Assessment		References
308-1	New suppliers that were screened using environmental criteria	N/A
308-2	Negative environmental impacts in the supply chain and actions taken New suppliers that were screened using environmental criteria	N/A

GRI 400：Social Initiatives

GRI-401：Employment		References
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 part-time employees	－
401-3	Parental leave	ESG Data

GRI-402：Labor Management Relations		References
402-1	Minimum notice periods regarding operational changes	No Rules

GRI-403：Occupational Health and Safety		References
403-1	Occupational health and safety management system	N/A
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		References
404-1	Average hours of training per year per employee	ESG Data
404-2	Programs for upgrading employee skills and transition assistance programs	Human resource development
404-3	Percentage of employees receiving regular performance and career	－

GRI-405：Diversity and Equal Opportunity		References
405-1	Diversity of governance bodies and employees	Respect for Human Rights
405-2	Ratio of basic salary and remuneration of women to men	－

GRI-406：Non-discrimination		References
406-1	Incidents of discrimination and corrective actions taken	N/A

GRI-407：Freedom of Association and Collective Bargaining		References
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		References
408-1	Operations and suppliers at significant risk for incidents of child labor	N/A

GRI-409：Forced or Compulsory Labor		References
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	N/A

GRI-410：Security Practices		References
410-1	Security personnel trained in human rights policies or procedures	N/A

GRI-411：Rights of Indigenous People		References
411-1	Incidents of violations involving rights of indigenous peoples	N/A

GRI-412：Human Rights Assessment		References
412-1	Operations that have been subject to human rights reviews or impact assessments	N/A
412-2	Employee training on human rights policies or procedures	Respect for Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	N/A

GRI-413：Local Communities		References
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities
413-2	Operations with significant actual and potential negative impacts on local communities	N/A

GRI-414：Supplier Social Assessment		References
414-1	New suppliers that were screened using social criteria	Respect for Human Rights
414-2	Negative social impacts in the supply chain and actions taken	N/A

GRI-415：Public Policy		References
415-1	Political contributions	N/A

GRI-416：Customer Health and Safety		References
416-1	Assessment of the health and safety impacts of product and service categories	Quality Control
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	N/A

GRI-417：Marketing and Labeling		References
417-1	Requirements for product and service information and labeling	Quality Control
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		References
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	N/A

GRI-419：Socioeconomic Compliance		References
419-1	Non-compliance with laws and regulations in the social and economic area	N/A

SASB

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	－