GRI Standards Content Index

GRI Standards Content Index

The NOF Group has reported the information cited in this GRI content index for the period [April 1, 2022 to March 31, 2023] with reference to the GRI Standards.
【Utilized GRI 1 disclosure items】 GRI 1:Foundation 2021

2:Universal Standards

GRI 2:General Disclosures 2021 Relevant Section
1 The organization and its reporting practices
2-1 Organizational details 《NOF website》
 【Corporate Information】
   Corporate Overview
2-2 Entities included in the organization’s sustainability reporting 《NOF website》
 【Corporate Information】
  Business Locations
Group Companies
《Securities Report》
  Group Companies(P7)

《Sustainability Report》
  Editorial Policy(P3)
2-3 Reporting period, frequency and contact point 《Sustainability Report》
 Editorial Policy(P3)Back cover
2-4 Restatements of information There were no major revisions
2-5 External assurance
2 Activities and workers
2-6 Activities, value chain and other business relationships 《Sustainability Report》
 【Corporate Philosophy】(P5~7)
 【NOF’s story】(P8~11)
 【NOF’s Strengths】(P14)
 【Business Model】(P15)
 【Technologies and materials
        of the NOF Group】(P16)
 【Everyday Products Created from
       NOF’s Products】(P17~18)
 【Value Creation Process】(P19~20)
《Integrated Report》
 【New Mid-term Management Plan】
   Prioritized business fields(P20~21)
 【NOF’s Business Strategies】(P70~83)
《Securities Report》
 【Business】(P6)
2-7 Employees 《Sustainability Report》
 【Value Creation Process】(P19~20)
 【Response to Human Capital】
  Strategy for Human Capital
   / Metrics and Targets
   [Theme (2): Diversity](P131)

 【Employment】
  New Employee Hiring / Turnover
   / Section Plans / Raising of the
  Retirement Age(P136)

 【Diversity】(P154~157)
《Securities Report》
 【Employment】(P10~11)
2-8 Workers who are not employees 《Sustainability Report》
 【Value Creation Process】(P19~20)
3 Governance
2-9 Governance structure and composition 《Sustainability Report》
 【Corporate Governance】(P31~40)
《Corporate Governance Report》
 【Basic Views】(P1~8) 
《Securities Report》
 【Corporate Governance】(P33~45)
2-10 Nomination and selection of the highest governance body 《Sustainability Report》
 【Corporate Governance】
  Organizational Setup for Corporate
          Governance(P31~32)

  Governance in the Sustainability
             Report(P33)

  Officers(P34~35)
  Outside Directors(P36)
  Board of Directors(P38)
2-11 Chair of the highest governance body 《Corporate Governance Report》
 【Directors】
 Chairperson of the Board(P11)
2-12 Role of the highest governance body in overseeing the management of impacts 《Sustainability Report》
 【Corporate Governance】
  Organizational Setup for Corporate
          Governance(P31~32)

  Governance in the Sustainability
              Report(P33)

 【Corrective Process Against
       Negative Impacts】(P64~71)
 【Response to climate change(TCFD)】
  Governance(P89)
  Risk management(P95)
 【Response to Human Capital】
  Governance for Human Capital(P128)
  Strategy for Human Capital
     / Risks and Opportunities(P133)

  Risk Management for Human Capital
                 (P134)

《Corporate Governance Report》
 【Basic Views】(P1~8) 
2-13 Delegation of responsibility for managing impacts 《Sustainability Report》
 【Corporate Governance】
  Organizational Setup for Corporate
          Governance(P31~32)

  Governance in the Sustainability
              Report(P33)

 【RC management】
  Management system(P43)

 【Quality Assurance】(P44~46)
 【Management】
  Development status of EMS(P104)
2-14 Role of the highest governance body in sustainability reporting 《Sustainability Report》
 【Corporate Governance】
  Governance in the Sustainability
              Report(P33)

《Securities Report》
  Governance and risk management
                 (P13)
2-15 Conflicts of interest 《Sustainability Report》
 【Corporate Governance】
  Conflicts of interest(P37)
《Corporate Governance Report》
 【Basic Views】(P2) 
2-16 Communication of critical concerns 《Sustainability Report》
 【Corrective Process Against Negative
   Impacts】
  Risk management(P64~67)
《Securities Report》
  Business risks(P14)
2-17 Collective knowledge of the highest governance body 《Sustainability Report》
 【Training and Costs】
  Talent Development System(P151)
 【Corporate Governance】
  Organizational Setup for Corporate
          Governance(P31~32)

《Securities Report》
  Organizational Setup for Corporate
            Governance(P34)
2-18 Evaluation of the performance of the highest governance body 《Sustainability Report》
 【Corporate Governance】
  Board of Directors(P38)
2-19 Remuneration policies 《Sustainability Report》
 【Corporate Governance】
  Officer Compensation System
               (P39~40)

《Securities Report》
  Officer Compensation(P44~45)
2-20 Process to determine remuneration 《Sustainability Report》
 【Corporate Governance】
  Officer Compensation System
               (P39~40)

《Securities Report》
  Officer Compensation(P44~45)
2-21 Annual total compensation ratio
4 Strategy, policies and practices
2-22 Statement on sustainable development strategy 《Sustainability Report》
 【Message from the President】
              (P48~54)
 【New Mid-term Management Plan】
              (P55~60)
 【Reorganization】(P61~62)
2-23 Policy commitments 《Sustainability Report》
 【NOF’s Philosophy】(P5~7)
 【Policy Statement】
  Contribution to the SDGs(P63)
 【Human rights】
  Human rights policy(P158)
2-24 Embedding policy commitments 《Sustainability Report》
 【Human rights】
  Human rights policy(P158)
2-25 Processes to remediate negative impacts 《Sustainability Report》
 【Corrective Process Against Negative Impacts】
  Risk management(P64~67)
  Compliance(P68~71)
2-26 Mechanisms for seeking advice and raising concerns 《Sustainability Report》
 【Mechanism for Requesting Advice and Mechanism for Raising Concerns】(P72)
《Corporate Governance Report》
  Internal control system(P25)
2-27 Compliance with laws and regulations 《Sustainability Report》
 【Corrective Process Against Negative
      Impacts】Compliance(P68~71)
 【Environmental compliance】
  Compliance status to Acts related to
         the environment(P122)
2-28 Membership associations 《Sustainability Report》
 【Membership in associations】(P73)
5 Stakeholder engagement
2-29 Approach to stakeholder engagement 《Sustainability Report》
 【Stakeholder Engagement】(P74~75)
 【Response to Human Capital】
  Strategy for Human Capital
   / Metrics and Targets [Theme (3):
   Employee Engagement](P132)
2-30 Collective bargaining agreements 《Sustainability Report》
 【Labor/Management Relations】(P140)

GRI 3:Material Topics 2021 Relevant Section
3-1 Process to determine material topics 《Sustainability Report》
 【Materiality】(P77~79)
3-2 List of material topics 《Sustainability Report》
 【Materiality】
  Materiality matrix/ FY2022 review
                (P78)

  KPI(P80~82)
3-3 Management of material topics 《Sustainability Report》
 【Materiality】(P77~82)
 【Impact on Society through
          Supply Chain】(P83)

200:Economic topics

GRI201:Economic Performance 2016 Relevant Section
201-1 Direct economic value generated and distributed 《Sustainability Report》
 【Finance】(P85~87)
201-2 Financial implications and other risks and opportunities due to climate change 《Sustainability Report》
 【NOF’s clean tech】(P21~26)
 【Response to climate change(TCFD)】
  Disclosure in Line with TCFD
  Recommendations: Strategy(P90~94)
201-3 Defined benefit plan obligations and other retirement plans 《Sustainability Report》
 【Pensions and Retirement Plans](P100)
201-4 Financial assistance received from government

GRI202:Market Presence 2016 Relevant Section
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
202-2 Proportion of senior management hired from the local community

GRI203:Indirect Economic Impacts 2016 Relevant Section
203-1 Infrastructure investments and services supported 《Sustainability Report》
 【Local Community】
  Socially Beneficial Activities
              (P161~163)
203-2 Significant indirect economic impacts

GRI204:Procurement Practices 2016 Relevant Section
204-1 Proportion of spending on local suppliers 《Sustainability Report》
 【Procurement Practices】(P101)

GRI205:Anti-corruption 2016 Relevant Section
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures 《Sustainability Report》
 【Corrective Process Against Negative
   Impacts】
  Policy Bribery-Anti Basic(P69~70)
205-3 Confirmed incidents of corruption and actions taken 《Sustainability Report》
 【Corrective Process Against Negative
   Impacts】
  Policy Bribery-Anti Basic(P69~70)

GRI206:Anti-competitive Behavior 2016 Relevant Section
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 《Sustainability Report》
 【Corrective Process Against Negative
   Impacts】
  Prevention of unfair competition(P69)

GRI207:Tax 2019 Relevant Section
207-1 Approach to tax 《Sustainability Report》
 【Tax】(P102)
207-2 Tax governance, control, and risk management 《Sustainability Report》
 【Tax】(P102)
207-3 Stakeholder engagement and management of concerns related to tax 《Sustainability Report》
 【Tax】(P102)
207-4 Country-by-country reporting

300:Environmental topics

GRI301:Materials 2016 Relevant Section
301-1 Materials used by weight or volume 《Sustainability Report》
 【Raw Materials】
  Main environmental performance
                (P107)

 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)
301-2 Recycled input materials used 《Sustainability Report》
 【Raw Materials】
  Main environmental performance
                (P107)

 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)
301-3 Reclaimed products and their packaging materials 《Sustainability Report》
 【Waste】Resource circulation(P121)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)

GRI302:Energy 2016 Relevant Section
302-1 Energy consumption within the organization 《Sustainability Report》
 【Financial Affairs】
  Environmental Accounting(P87)
 【Response to climate change(TCFD)】
  Energy consumption and CO2 emissions
                 (P98)

 【Raw Materials】
  Main environmental performance
                (P107)

 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
   (Fiscal 2022 Results)(P169~170)
302-2 Energy consumption outside of the organization
302-3 Energy intensity 《Sustainability Report》
 【Response to climate change(TCFD)】
  Energy consumption and CO2 emissions
                 (P98)

 【Raw Materials】(P107~108)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)
302-4 Reduction of energy consumption 《Sustainability Report》
 【Financial Affairs】
  Environmental Accounting(P87)
 【Response to climate change(TCFD)】
  Energy consumption and CO2 emissions
                 (P98)

 【Raw Materials】(P107~108)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)
302-5 Reductions in energy requirements of products and services

GRI303:Water and Effluents 2018 Relevant Section
303-1 Interactions with water as a shared resource 《Sustainability Report》
 【Financial Affairs】
  Environmental Accouting(P87)
 【Raw materials】
  Main environmental performance
                (P107)

 【Water and wastewater】(P109)
 【Environmental performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)
303-2 Management of water dischargerelated impacts 《Sustainability Report》
 【Water and wastewater】(P109)
303-3 Water withdrawal 《Sustainability Report》
 【Water and wastewater】(P109)
303-4 Water discharge 《Sustainability Report》
 【Financial Affairs】
  Environmental Accouting(P87)
 【Raw materials】
  Main environmental performance
                (P107)

 【Water and wastewater】(P109)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)
303-5 Water consumption 《Sustainability Report》
 【Financial Affairs】
  Environmental Accouting(P87)
 【Raw materials】
  Main environmental performance
                (P107)

 【Water and wastewater】(P109)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(P169~170)

GRI304:Biodiversity 2016 Relevant Section
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 《Sustainability Report》
 【Biodiversity conservation】
  Biodiversity conservation activities
       visualized with a map(P111)
304-2 Significant impacts of activities, products and services on biodiversity 《Sustainability Report》
 【NOF’s clean tech】
  (P21~24),(P26~28)
 【Biodiversity conservation】
  Products that make positive
       contributions(P114~115)
304-3 Habitats protected or restored 《Sustainability Report》
 【Biodiversity conservation】
  Conservation activities(P111~113)
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 《Sustainability Report》
 【Biodiversity conservation】
  Conservation activities(P111~113)

  
GRI305:Emissions 2016 Relevant Section
305-1 Direct (Scope 1) GHG emissions 《Sustainability Report》
 【Response to climate change(TCFD)】
  Status of Greenhouse Gas Reduction
        Efforts/Emissions(P97~99)
305-2 Energy indirect (Scope 2) GHG emissions 《Sustainability Report》
 【Response to climate change(TCFD)】
  Status of Greenhouse Gas Reduction
        Efforts/Emissions(P97~99)
305-3 Other indirect (Scope 3) GHG emissions 《Sustainability Report》
 【Response to climate change(TCFD)】
  Greenhouse gas emissions(P97)
305-4 GHG emissions intensity 《Sustainability Report》
 【Response to climate change(TCFD)】
  Status of Greenhouse Gas Reduction
        Efforts/Emissions(P97~99)
305-5 Reduction of GHG emissions 《Sustainability Report》
 【Response to climate change(TCFD)】
  Disclosure in Line with TCFD
   Recommendations: Metrics and Targets
                 (P96)

  Status of Greenhouse Gas Reduction
       Efforts/Emissions(P97~99)
305-6 Emissions of ozone-depleting substances (ODS) 《Sustainability Report》
 【Response to climate change(TCFD)】
  CO2 emissions other than from
        energy consumption(P98)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 《Sustainability Report》
 【Emissions into the atmosphere】
  Air pollution control(P116)
  PRTR(P117)
 【PRTR Data】(P171)

GRI306:Waste 2020 Relevant Section
306-1 Waste generation and significant waste-related impacts 《Sustainability Report》
 【Financial Affairs】
  Environmental Accounting(P87)
 【Response to climate change(TCFD)】
  Scope 3 CO2 emissions(P97)
 【Raw materials】(P107~108)
 【Emissions into the atmosphere】
  PRTR(P117)
 【Response to chemical substance
   management】
  Substances under JCIA-recommended
        voluntary control(P120)

 【Waste】Resource circulation(P121)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(169~170)
306-2 Management of significant wasterelated impacts 《Sustainability Report》
 【Management】
  Chemical safety(P105~106)
 【Response to chemical substance
   management】(P118~120)
 【Waste】Resource circulation(P121)
 【Environmental compliance】(P122)
306-3 Waste generated 《Sustainability Report》
 【Financial Affairs】
  Environmental Accounting(P87)
 【Response to climate change(TCFD)】
  Scope 3 CO2 emissions(P97)
 【Raw materials】(P107~108)
 【Emissions into the atmosphere】
  PRTR(P117)
 【Response to chemical substance
   management】
  Substances under JCIA-recommended
        voluntary control(P120)

 【Waste】Resource circulation(P121)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(169~170)
306-4 Waste diverted from disposal 《Sustainability Report》
 【Raw materials】(P107~108)
 【Waste】Resource circulation(P121)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(169~170)
306-5 Waste directed to disposal 《Sustainability Report》
 【Financial Affairs】
  Environmental Accounting(P87)
 【Raw materials】(P107~108)
 【Waste】Resource circulation(P121)
 【Environmental Performance Data】
  Changes(P167~168)
  Performance data by organizational unit
    (Fiscal 2022 Results)(169~170)

GRI308:Supplier Environmental Assessment 2016 Relevant Section
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken 《Sustainability Report》
 【Management】
  Chemical safety(P105~106)
 【Supplier environmental assessment】
  Promotion of CSR-based procurement
             (P123~125)

400:Social topics

GRI401:Employment 2016 Relevant Section
401-1 New employee hires and employee turnover 《Sustainability Report》
 【Employment】
  New Employee Hiring / Turnover
   / Succession Plans
  / Raising of the Retirement Age(P136)

 【Diversity】
  Diversity in employment(P154~155)
401-2 Benefits provided to full-time employees that are not provided to temporary or parttime employees
401-3 Parental leave 《Sustainability Report》
 【Response to Human Capital】
  Strategy for Human Capital
   / Metrics and Targets(P129)

  Strategy for Human Capital
  / Metrics and Targets
     [Theme (2): Diversity(P131)

 【Employment】
  Systems that support diverse working
              styles(P137)

  Support for childcare and nursing care
                (P139)

GRI402:Labor/Management Relations 2016 Relevant Section
402-1 Minimum notice periods regarding operational changes

GRI403:Occupational Health and Safety 2018 Relevant Section
403-1 Occupational health and safety management system 《Sustainability Report》
 【Corporate Governance】
  Development of internal control system
                 (P32)

 【RC management】(P41~43)
 【Occupational Safety and Health】
  Occupational Safety and Health Policy
                (P141)

  Promotion of Health(P148~149)
403-2 Hazard identification, risk assessment, and incident investigation 《Sustainability Report》
 【Corporate Governance】
  Development of internal control system
                 (P32)

 【Corrective Process Against Negative
  Impacts】Risk management(P64~67)
 【Management】
  Chemical safety(P105~106)
 【Occupational Safety and Health】
  FY2022 safety activity results and FY2023
        RC activity targets(P142)

  Prevention and reduction(P150)
403-3 Occupational health services 《Sustainability Report》
 【Corporate Governance】
  Development of internal control system
                 (P32)

 【RC management】(P41~43)
 【Occupational Safety and Health】
  Occupational Safety and Health Policy
                (P141)

  Promotion of Health(P148~149)
403-4 Worker participation, consultation, and communication on occupational health and safety 《Sustainability Report》
 【RC management】
  RC promoting organization(P42)
  Status of internal auditing(P43)
 【Corrective Process Against Negative
   Impacts】Promotion of the Business
     Continuity Plan (BCP)(P67)

 【Occupational Safety and Health】
             (P141~149)
403-5 Worker training on occupational health and safety 《Sustainability Report》
 【Occupational Safety and Health】
  Safety Education(P143~147)
  Promotion of Health(P149)
403-6 Promotion of worker health 《Sustainability Report》
 【Occupational Safety and Health】
  Promotion of Health(P148~149)
 【Employment】
  Work-Life Balance(P138)
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 《Sustainability Report》
 【Occupational Safety and Health】
  Safety Education(P143~147)
  Prevention and reduction(P150)
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries 《Sustainability Report》
 【Occupational Safety and Health】
  Prevention and reduction(P150)
403-10 Work-related ill health 《Sustainability Report》
 【Occupational Safety and Health】
  Prevention and reduction(P150)

GRI404:Training and Education 2016 Relevant Section
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs 《Sustainability Report》
 【Response to Human Capital】
  Strategy for Human Capital / Metrics and
   Targets [Theme (1): Human
   Resources Development](P130)

 【Training and Costs】(P151~153)
404-3 Percentage of employees receiving regular performance and career development reviews

GRI405:Diversity and Equal Opportunity 2016 Relevant Section
405-1 Diversity of governance bodies and employees 《Sustainability Report》
 【Response to Human Capital】
  Strategy for Human Capital / Metrics and
   Targets [Theme(2): Diversity]
                 (P131)

 【Diversity】(P154~157)
405-2 Ratio of basic salary and remuneration of women to men 《Sustainability Report》
 【Response to Human Capital】
  Strategy for Human Capital / Metrics and
   Targets [Theme (2): Diversity]
                 (P131)

 【Diversity】Remuneration(P157)

GRI406:Non-discrimination 2016 Relevant Section
406-1 Incidents of discrimination and corrective actions taken Not Applicable

GRI407:Freedom of Association and Collective Bargaining 2016 Relevant Section
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Not Applicable

GRI408:Child Labor 2016 Relevant Section
408-1 Operations and suppliers at significant risk for incidents of child labor Not Applicable

GRI409:Forced or Compulsory Labor 2016 Relevant Section
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Not Applicable

GRI410:Security Practices 2016 Relevant Section
410-1 Security personnel trained in human rights policies or procedures 《Sustainability Report》
 【Human rights】(P158)

GRI411:Rights of Indigenous Peoples 2016 Relevant Section
411-1 Incidents of violations involving rights of indigenous peoples Not Applicable

GRI413:Local Communities 2016 Relevant Section
413-1 Operations with local community engagement, impact assessments, and development programs 《Sustainability Report》
 【Local Community】
  Dialogue Activities(P159)
  Communities and Cooperation(P160)
  Socially Beneficial Activities
             (P161~163)
413-2 Operations with significant actual and potential negative impacts on local communities Not Applicable

GRI414:Supplier Social Assessment 2016 Relevant Section
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken 《Sustainability Report》
 【Supplier environmental assessment】
  Promote CSR-based procurement
              (P123~125)

 【Human rights】(P158)

GRI415:Public Policy 2016 Relevant Section
415-1 Political contributions

GRI416:Customer Health and Safety 2016 Relevant Section
416-1 Assessment of the health and safety impacts of product and service categories 《Sustainability Report》
 【Quality Assurance】(P44~46)
 【Customer Health and Safety】(P164)
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Not Applicable

GRI417:Marketing and Labeling 2016 Relevant Section
417-1 Requirements for product and service information and labeling 《Sustainability Report》
 【NOF’s clean tech】(P21~29)
 【Customer Health and Safety】(P164)
417-2 Incidents of non-compliance concerning product and service information and labeling Not Applicable
417-3 Incidents of non-compliance concerning marketing communications Not Applicable

GRI418:Customer Privacy 2016 Relevant Section
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data 《Sustainability Report》
 【Customer Privacy】(P165)

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