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GRI Content Index 2024

The Nitto Group determines which pieces of information on sustainability need to be disclosed in reference to the Global Reporting Initiative (GRI) Standards.
We have reported the information cited in this GRI content index for April 2023 to March 2024.

GRI2: General Disclosures 2021

Description Information location / Remark
1. The organization and its reporting practices
2-1 Organizational details Nitto website (https://www.nitto.com/jp/en/about_us/corporate/outline/)
2-2 Entities included in the organization's sustainability reporting Integrated Report 2024 P2
Nitto website (https://www.nitto.com/jp/en/about_us/access/)
2-3 Reporting period, frequency and contact point Integrated Report 2024 P2, P78
2-4 Restatements of information Integrated Report 2024 P41 (Annual VOC emissions),
Sustainability Databook (Some of the numbers from previous years)(https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
2-5 External assurance Sustainability Databook (Some of the enviromnental data from previous years) (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
Securities Report (Part1-1-5 Employees)
2-8 Workers who are not employees
3. Governance
2-9 Governance structure and composition Integrated Report 2024 P56-60, P65-68
Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
2-10 Nomination and selection of the highest governance body Integrated Report 2024 P59
Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
2-11 Chair of the highest governance body Integrated Report 2024 P65
Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
2-12 Role of the highest governance body in overseeing the management of impacts Integrated Report 2024 P65-71
Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
2-13 Delegation of responsibility for managing impacts Integrated Report 2024 P65-71
Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
2-14 Role of the highest governance body in sustainability reporting Integrated Report 2024 P65-68
Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
2-15 Conflicts of interest Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
2-16 Communication of critical concerns Integrated Report 2024 P65-66, P69
2-17 Collective knowledge of the highest governance body Integrated Report 2024 P59
Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
2-18 Evaluation of the performance of the highest governance body Integrated Report 2024 P67
2-19 Remuneration policies Integrated Report 2024 P67-68
Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
2-20 Process to determine remuneration Integrated Report 2024 P67-68
Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
2-21 Annual total compensation ratio Integrated Report 2024 P67-68
Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Integrated Report 2024 P4-10
2-23 Policy commitments Integrated Report 2024 P53, P55
Nitto website (https://www.nitto.com/jp/en/ir/governance/policy/)(https://www.nitto.com/jp/en/sustainability/social/human/)(https://www.nitto.com/jp/en/sustainability/social/procurement/partner/)
2-24 Embedding policy commitments Integrated Report 2024 P53, P55, P69-70
2-25 Processes to remediate negative impacts Integrated Report 2024 P53, P55
2-26 Mechanisms for seeking advice and raising concerns Integrated Report 2024 P53, P71
Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)(https://www.nitto.com/jp/en/sustainability/social/procurement/partner_hotline/)
2-27 Compliance with laws and regulations Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Integrated Report 2024 P22, P53, P55
Nitto website (https://www.nitto.com/jp/en/sustainability/infocus/stakeholders/)
2-30 Collective bargaining agreements Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)

GRI 3: Material Topics 2021

Description Information location / Remark
3-1 Process to determine material topics Integrated Report 2024 P12-14
Nitto website (https://www.nitto.com/jp/en/sustainability/infocus/materiality/)
3-2 List of material topics Integrated Report 2024 P12-14
Nitto website (https://www.nitto.com/jp/en/sustainability/infocus/materiality/)
3-3 Management of material topics Integrated Report 2024 P12-14, P69-70

Topic-specific Disclosures

Description Information location / Remark
Economic
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Integrated Report 2024 P72-76
Nitto website (https://www.nitto.com/jp/en/ir/finance/)
201-2 Financial implications and other risks and opportunities due to climate change Integrated Report 2024 P42
Nitto website (https://www.nitto.com/jp/en/sustainability/infocus/TCFD/)
CDP Climate Change Responses
201-3 Defined benefit plan obligations and other retirement plans Securities Report (3, 17. Employee benefits in Notes to Consolidated Financial Statements, Financial Information)
GRI 202:Market Presence 2016
202-2 Proportion of senior management hired from the local community Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 205: Anti-corruption 2016
205-2 Communication and training about anti-corruption policies and procedures Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 207: Tax 2019
207-1 Approach to tax Nitto website (https://www.nitto.com/jp/en/sustainability/governance/policy/tax_policy/)
207-2 Tax governance, control, and risk management Nitto website (https://www.nitto.com/jp/en/sustainability/governance/policy/tax_policy/)
Environmental
GRI 301: Materials 2016
301-1 Materials used by weight or volume Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
301-2 Recycled input materials used Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 302: Energy 2016
302-1 Energy consumption within the organization Sustainability Databook(https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
302-2 Energy consumption outside of the organization Sustainability Databook(https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
302-3 Energy intensity Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
302-4 Reduction of energy consumption Sustainability Databook(https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Water Responses
303-2 Management of water discharge-related impacts CDP Climate Change Responses
303-3 Water withdrawal Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Water Responses
303-4 Water discharge Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Water Responses
303-5 Water consumption Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Water Responses
GRI 304: Biodiversity 2016
304-2 Significant impacts of activities, products and services on biodiversity Integrated Report 2024 P41
Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
305-2 Energy indirect (Scope 2) GHG emissions Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
305-3 Other indirect (Scope 3) GHG emissions Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
305-4 GHG emissions intensity Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
305-5 Reduction of GHG emissions Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf) and CDP Climate Change Responses
GRI 306: Waste 2020
306-3 Disclosure 306-3 Waste generated Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
306-4 Waste diverted from disposal Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
306-5 Waste directed to disposal Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
Social
GRI 401: Employment 2016
401-1 New employee hires and employee turnover Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Nitto website (https://www.nitto.com/jp/ja/employment/environment/)
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/)(https://www.nitto.com/jp/en/sustainability/certificate/iso/)
403-2 Hazard identification, risk assessment, and incident investigation Integrated Report 2024 P43
Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/)
403-3 Occupational health services Integrated Report 2024 P43, P48
Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/activity/)(https://www.nitto.com/jp/en/sustainability/social/human_resources/health_declaration/)
403-4 Worker participation, consultation, and communication on occupational health and safety Nitto website (https://www.nitto.com/jp/en/sustainability/social/human_resources/health_declaration/)
403-5 Worker training on occupational health and safety Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/education/)(https://www.nitto.com/jp/en/sustainability/social/human_resources/health_declaration/)
403-6 Promotion of worker health Integrated Report 2024 P48
Nitto website (https://www.nitto.com/jp/en/sustainability/social/human_resources/health_declaration/)
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Integrated Report 2024 P43
Nitto website (https://www.nitto.com/jp/en/sustainability/environment/chemical/)
403-9 Work-related injuries Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
404-2 Programs for upgrading employee skills and transition assistance programs Integrated Report 2024 P48-50
Nitto website (https://www.nitto.com/jp/en/sustainability/social/human_resources/talent_management/)
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
405-2 Ratio of basic salary and remuneration of women to men Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor Integrated Report 2024 P53
Nitto website (https://www.nitto.com/jp/en/sustainability/social/human/)
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Integrated Report 2024 P53
Nitto website (https://www.nitto.com/jp/en/sustainability/social/human/)
GRI 415: Public Policy 2016
415-1 Political contributions Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
GRI 416: Customer Health and Safety 2016
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
GRI 417: Marketing and Labeling 2016
417-2 Incidents of non-compliance concerning product and service information and labeling Integrated Report 2024 P44
Nitto website (https://www.nitto.com/jp/ja/press/2024/0610_02.jsp)(https://www.nitto.com/jp/en/sustainability/governance/compliance/)
Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
417-3 Incidents of non-compliance concerning marketing communications Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
GRI 419: SOCIOECONOMIC COMPLIANCE 2016
419-1 Non-compliance with laws and regulations in the social and economic Sustainability Databook (https://www.nitto.com/jp/en/others/sustainability/data_book/sustainability_data_book_2024.pdf)
Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)

*Nitto Group Integrated Report refers to Nitto Group Integrated Report 2024.

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