GRI Standard Reference Table

GRI Standards

GRI 2: General Disclosures 2021

Standards Corresponding Location
1. Organization and Reporting Practices
2-1 Organizational details Company Profile
2-2 Entities included in the organization’s sustainability reporting Annual Securities Report (Japanese Only)
2-3 Reporting period, frequency and contact point
2-4 Restatements of information ESG Data
2-5 External assurance
2. Activities and Workers
2-6 Activities, value chain and other business relationships Annual Securities Report (Japanese Only)
2-7 Employees ESG Data
2-8 Workers who are not employees ESG Data
3. Governance
2-9 Governance structure and composition Basic Policy and Structure
2-10 Nomination and selection of the highest governance body Basic Policy and Structure
2-11 Chair of the highest governance body Basic Policy and Structure
2-12 Role of the highest governance body in overseeing the management of impacts Basic Policy and Structure
2-13 Delegation of responsibility for managing impacts Sustainability Priorities and Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Sustainability Priorities and Promotion Structure Basic Policy and Structure
2-15 Conflicts of interest
2-16 Communication of critical concerns Basic Policy on Corporate Governance (266KB)
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies Annual Securities Report (Japanese Only)
2-20 Process to determine remuneration Annual Securities Report (Japanese Only)
2-21 Annual total compensation ratio
4. Strategies, Policies and Practices
2-22 Statement on sustainable development strategy Top message
2-23 Policy commitments Management Philosophy and Fundamental Sustainability Policies
2-24 Policy Statement Practice Sustainability Priorities and Promotion Structure
2-25 Processes to remediate negative impacts Sapporo Group Human Rights Policy Promotion of Compliance
2-26 Mechanisms for seeking advice and raising concerns Promotion of Compliance
2-27 Regulatory Compliance Risk Management
2-28 Membership associations Management Philosophy and Fundamental Sustainability Policies
5. Stakeholder Engagement
2-29 Approach to stakeholder engagement Stakeholder Engagement For further customer satisfaction
2-30 Collective bargaining agreements Labor-management relations

GRI 3: Material Topics 2021

Standards Corresponding Location
3-1 Process to determine material topics Sustainability Priorities and Promotion Structure
3-2 List of material topics Sustainability Priorities and Promotion Structure
3-3 Management of material topics Sustainability Priorities and Promotion Structure

GRI101: Biodiversity 2024

Standards Corresponding Location
101-1 Policies to halt and reverse biodiversity loss Biodiversity Protection Guidelines
101-2 Management of biodiversity impacts
101-3 Access and benefit-sharing
101-4 Identification of biodiversity impacts
101-5 Locations with biodiversity impacts
101-6 Direct drivers of biodiversity loss
101-7 Changes to the state of biodiversity
101-8 Ecosystem services

GRI 102: Climate Change 2025

Standards Corresponding Location
102-1 Transition plan for climate change mitigation Initiatives to Address Climate Change and Natural Capital
102-2 Climate change adaptation plan Initiatives to Address Climate Change and Natural Capital
102-3 Just transition Initiatives to Address Climate Change and Natural Capital
102-4 GHG emissions reduction targets and progress Reducing of Greenhouse Gas Emissions at Our Sites and Supply Chain
102-5 Scope 1 GHG emissions ESG Data
102-6 Scope 2 GHG emissions ESG Data
102-7 Scope 3 GHG emissions ESG Data
102-8 GHG emissions intensity ESG Data
102-9 GHG removals in the value chain
102-10 Carbon credits Reducing of Greenhouse Gas Emissions at Our Sites and Supply Chain

GRI 103: Energy 2025

Standards Corresponding Location
103-1 Energy policies and commitments
103-2 Energy consumption and self-generation within the organization ESG Data
103-3 Upstream and downstream energy consumption
103-4 Energy intensity ESG Data
103-5 Reduction in energy consumption

Topic specific Standards

Economic

GRI201: Economic Performance 2016

Standards Corresponding Location
201-1 Direct economic value generated and distributed Annual Securities Report (Japanese Only)
201-2 Financial implications and other risks and opportunities due to climate change Risk Management
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report (Japanese Only)
201-4 Financial assistance received from government

GRI202: Market Presence 2016

Standards Corresponding Location
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

Standards Corresponding Location
203-1 Infrastructure investments and services supported Social Contributions
203-2 Significant indirect economic impacts Annual Securities Report (Japanese Only)

GRI204: Procurement Practices 2016

Standards Corresponding Location
204-1 Proportion of spending on local suppliers

GRI205: Anti-corruption 2016

Standards Corresponding Location
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and process Promotion of Compliance
205-3 Confirmed incidents of corruption and actions taken N/A

GRI206: Anti-competitive Behavior 2016

Standards Corresponding Location
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Risk Management

GRI207: Tax 2019

Standards Corresponding Location
207-1 Approach to tax Sapporo Group Tax Policy in Japanese
207-2 Tax governance, control, and risk management Sapporo Group Tax Policy in Japanese
207-3 Stakeholder engagement and management of concerns related to tax Sapporo Group Tax Policy in Japanese
207-4 Country-by-country reporting

Environment

GRI301: Materials 2016

Standards Corresponding Location
301-1 Materials used by weight or volume ESG Data
301-2 Recycled input materials used ESG Data
301-3 Reclaimed products and their packaging materials ESG Data

GRI302: Energy 2016

Standards Corresponding Location
302-1 Energy consumption within the organization ESG Data

GRI303: Water 2018

Standards Corresponding Location
303-1 Water withdrawal by source ESG Data
303-2 Water sources significantly affected by withdrawal of water Conservation of Water Resources
303-3 Water recycled and reused Conservation of Water Resources
303-4 Water discharge Conservation of Water Resources
303-5 Water consumption Conservation of Water Resources

GRI306: Effluents and Waste 2020

Standards Corresponding Location
306-1 Water discharge by quality and destination ESG Data
306-2 Waste by type and disposal method ESG Data
306-3 Significant spills ESG Data
306-4 Transport of hazardous waste ESG Data
306-5 Water bodies affected by water discharges and/or runoff ESG Data

GRI307: Environmental Compliance 2016

Standards Corresponding Location
307-1 Non-compliance with environmental laws and regulations Risk Management

GRI308: Supplier Environmental Assessment 2016

Standards Corresponding Location
308-1 New suppliers that were screened using environmental criteria Procurement Basic Policy / Supplier Sustainability Procurement Guidelines
308-2 Negative environmental impacts in the supply chain and actions taken Procurement Basic Policy / Supplier Sustainability Procurement Guidelines Reducing Environmental Impact in the Supply Chain Reinforcing Relationships with Suppliers

Social

GRI401: Employment 2016

Standards Corresponding Location
401-1 New employee hires and employee turnover Promoting (D&I)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Work-life balance Work environment development offering peace of mind
401-3 Parental leave Work-life balance

GRI402: Labor/Management Relations 2016

Standards Corresponding Location
402-1 Minimum notice periods regarding operational changes

GRI403: Occupational Health and Safety 2016

Standards Corresponding Location
403-1 Workers representation in formal joint management-worker health and safety committees Health Management
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities Health Management
403-3 Workers with high incidence or high risk of diseases related to their occupation Health Management
403-4 Health and safety topics covered in formal agreements with trade unions Health Management
403-5 Worker training on occupational health and safety Health Management
403-6 Promotion of worker health Health Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships ESG Data
403-8 Workers covered by an occupational health and safety management system ESG Data
403-9 Work-related injuries ESG Data
403-10 Work-related ill health ESG Data

GRI404: Training and Education 2016

Standards Corresponding Location
404-1 Average hours of training per year per employee Human Capital Investment for Growth and Productivity Improvement
404-2 Programs for upgrading employee skills and transition assistance programs Human Capital Investment for Growth and Productivity Improvement
404-3 Percentage of employees receiving regular performance and career development reviews Human Capital Investment for Growth and Productivity Improvement

GRI405: Diversity and Equal Opportunity 2016

Standards Corresponding Location
405-1 Diversity of governance bodies and employees Promoting (D&I) Annual Securities Report (Japanese Only)
405-2 Ratio of basic salary and remuneration of women to men

GRI406: Non-discrimination 2016

Standards Corresponding Location
406-1 Incidents of discrimination and corrective actions taken

GRI407: Freedom of Association and Collective Bargaining 2016

Standards Corresponding Location
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI408: Child Labor 2016

Standards Corresponding Location
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI409: Forced or Compulsory Labor 2016

Standards Corresponding Location
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI410: Security Practices 2016

Standards Corresponding Location
410-1 Security personnel trained in human rights policies or procedures

GRI411: Rights of Indigenous Peoples 2016

Standards Corresponding Location
411-1 Incidents of violations involving rights of indigenous peoples N/A

GRI412: Human Rights Assessment 2016

Standards Corresponding Location
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures Promotion of Compliance Human Rights Due Diligence
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

GRI413: Local Communities 2016

Standards Corresponding Location
413-1 Operations with local community engagement, impact assessments, and development programs Resolve Regional Issues Using Our Own Resources
413-2 Operations with significant actual and potential negative impacts on local communities

GRI414: Supplier Social Assessment 2016

Standards Corresponding Location
414-1 New suppliers that were screened using social criteria Procurement Basic Policy / Supplier Sustainability Procurement Guidelines
414-2 Negative social impacts in the supply chain and actions taken Procurement Basic Policy / Supplier Sustainability Procurement Guidelines

GRI415: Public Policy 2016

Standards Corresponding Location
415-1 Political contributions The amount of political contributions in 2024 was 1.19 million yen.

GRI416: Customer Health and Safety 2016

Standards Corresponding Location
416-1 Assessment of the health and safety impacts of product and service categories Food Safety
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Risk Management

GRI417: Marketing and Labeling 2016

Standards Corresponding Location
417-1 Requirements for product and service information and labeling Promote Responsible Drinking
417-2 Incidents of non-compliance concerning product and service information and labeling Risk Management
417-3 Incidents of non-compliance concerning marketing communications Risk Management

GRI418: Customer Privacy 2016

Standards Corresponding Location
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Risk Management

GRI419: Socioeconomic Compliance 2016

Standards Corresponding Location
419-1 Non-compliance with laws and regulations in the social and economic area Promotion of Compliance