GRI Standard Comparison Table | JOYL -J-OIL MILLS

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Common standards (GRI2/3)

GRI Standard	Disclosure matters		Publication location
GRI 2: General Disclosure 2021
	1. Organization and reporting practices
	2-1	Organization details	Company Profile Business area
	2-2	Entities covered by an organization's sustainability report	J-OIL MILLS Group J-OIL MILLS Report Securities report J-OIL MILLS Sustainability
	2-3	Reporting period, reporting frequency, contact information	Editorial policy J-OIL MILLS Report Securities report
	2-4	Information correction/correction description	none
	2-5	external guarantee	Third party verification
	2. Business activities and workers
	2-6	Activities, value chains and other business relationships	Company Profile Business area supply chain management Contribution to and cooperation with local communities Securities report
	2-7	Employee	ESG data Securities report
	2-8	Workers other than employees	none
	3.Governance
	2-9	Governance structure and composition	Governance system Officer introduction Officer structure Basic philosophy regarding corporate governance Securities report J-OIL MILLS Report
	2-10	Nomination and selection in the highest governance body	Basic philosophy regarding corporate governance Officer structure Securities report
	2-11	Chair of the highest governance body	Basic philosophy regarding corporate governance J-OIL MILLS Report Securities report
	2-12	The role of the highest governance body in overseeing impact Supervise	Sustainability promotion system Basic philosophy regarding corporate governance Securities report Corporate governance
	2-13	Transferring responsibility for impact management	Sustainability promotion system J-OIL MILLS Report Securities report Basic philosophy regarding corporate governance
	2-14	The role of the highest governance body in sustainability reporting	Sustainability promotion system J-OIL MILLS Report
	2-15	conflict of interest	Basic philosophy regarding corporate governance Securities report
	2-16	Communicate serious concerns	risk management Securities report J-OIL MILLS Report
	2-17	Collective knowledge of the highest governance body	Basic philosophy regarding corporate governance
	2-18	Highest governance body performance evaluation	Basic philosophy regarding corporate governance
	2-19	Compensation policy	Executive compensation Securities report J-OIL MILLS Report Basic philosophy regarding corporate governance
	2-20	Remuneration determination process	Securities report J-OIL MILLS Report Basic philosophy regarding corporate governance
	2-21	Percentage of total annual remuneration	none
	4.Strategies, policies and practices
	2-22	STATEMENT ON STRATEGIES FOR SUSTAINABLE DEVELOPMENT	External evaluation/initiative J-OIL MILLS Report
	2-23	policy statement	外部評価・イニシアティブリスクマネジメント人権方針企業理念体系サステナビリティ推進体制行動規範
	2-24	Putting the policy statement into practice	サステナビリティ推進体制 J-オイルミルズレポート企業理念体系ガバナンス体制行動規範
	2-25	Negative impact remediation process	compliance Helpline Whistleblowing system Contact us
	2-26	Mechanisms for seeking advice and raising concerns	compliance Basic philosophy regarding corporate governance
	2-27	Legal compliance	ESG data
	2-28	Organizations eligible for membership	Main initiatives we support and participate in
	5.Stakeholder engagement
	2-29	Approach to stakeholder engagement	行動規範
	2-30	collective agreement	ESG Social data respect for human rights

GRI Standard	Disclosure matters		Publication location
GRI 3: Material items 2021	3-1	Material item decision process	Past activities related to materiality
	3-2	List of material items	Materiality of J-OIL MILLS (Things we value)
	3-3	Management of material items	J-OIL MILLS REPORT

Standard by item (economy)

GRI Standard	Disclosure matters		Publication location
GRI201: Economic Performance 2016	201-1	Direct economic value created and distributed	Securities report Performance/financial highlights Contribution to and cooperation with local communities ESG data
	201-2	Financial impacts and other risks and opportunities from climate change	Securities report Response to TCFD recommendations
	201-3	Defined benefit pension plan contributions and other retirement benefits plans	Securities report
	201-4	Financial support received from the government
GRI202: Presence in the local economy 2016	202-1	Ratio of standard new employee salary to regional minimum wage (by gender)
GRI202: Presence in the local economy 2016	202-2	Percentage of senior management hired from local communities
GRI203: Indirect economic impact 2016	203-1	Infrastructure investment and support services	Contribution to and cooperation with local communities
GRI203: Indirect economic impact 2016	203-2	Significant indirect economic impact
GRI204: Procurement practices 2016	204-1	Percentage of spending on local suppliers
GRI205: Anti-corruption 2016	205-1	Business establishments that conduct risk assessments related to corruption	risk management compliance
	205-2	Communication and training on anti-corruption policies and procedures	risk management compliance
	205-3	Confirmed cases of corruption and measures taken	ESG data
GRI206: Anti-competitive conduct 2016	206-1	Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices	ESG data
GRI207: Tax 2019
	207-1	Approach to tax
	207-2	Tax governance, administration and risk management
	207-3	Addressing tax-related stakeholder engagement and concerns
	207-4	Country report

Standards by item (environment)

GRI Standard	Disclosure matters		Publication location
GRI301: Raw materials 2016	301-1	Weight or volume of raw materials used	J-OIL MILLS REPORT
	301-2	Recycled materials used	ESG data Waste reduction and recycling containers and packaging
	301-3	Recycled products and packaging	ESG data Waste reduction and recycling containers and packaging
GRI302: Energy 2016	302-1	Energy consumption within the organization	ESG data
	302-2	Energy consumption outside the organization
	302-3	Energy intensity
	302-4	Reduce energy consumption	ESG data
	302-5	Reducing the energy requirements of products and services
GRI303: Water and wastewater 2018	303-1	Interaction with water as a shared resource	Resources and cultivated land
	303-2	Management of impacts related to wastewater	Resources and cultivated land
	303-3	water intake	ESG data

	303-4	drainage	ESG data
	303-5	water consumption	ESG data Ensuring sustainability of resources and cultivated land
GRI304: Biodiversity 2016	304-1	Business sites owned, leased, or managed in protected areas, areas that are not protected areas but have high biodiversity value, or areas adjacent to these areas.	Biodiversity conservation
	304-2	Significant impact of activities, products and services on biodiversity	Biodiversity conservation
	304-3	Habitat protection and restoration	Biodiversity conservation
	304-4	Species on the IUCN Red List and National Conservation Species List living in areas affected by the project
GRI305: Emissions to the atmosphere 2016	305-1	Direct greenhouse gas (GHG) emissions (Scope 1)	ESG data Third party verification
	305-2	Indirect greenhouse gas (GHG) emissions (Scope 2)	ESG data Third party verification
	305-3	Other indirect greenhouse gas (GHG) emissions (Scope 3)	ESG data Third party verification
	305-4	Greenhouse gas (GHG) emission intensity	ESG data
	305-5	Reducing greenhouse gas (GHG) emissions	ESG data Greenhouse gas (GHG) reduction
	305-6	Emissions of ozone depleting substances (ODS)	Greenhouse gas (GHG) reduction
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG data Mitigation and adaptation to climate change
GRI306: Waste 2020	306-1	Significant waste generation and waste-related impacts	Waste reduction and recycling
	306-2	Managing significant waste-related impacts	Waste reduction and recycling
	306-3	Waste generated	ESG data
	306-4	waste not disposed of	ESG data
	306-5	disposed of waste	ESG data
GRI307: Environmental Compliance 2016	307-1	Violation of environmental laws and regulations	Not applicable ESG data
GRI308: Supplier Environmental Assessment 2016	308-1	New suppliers selected based on environmental standards	sustainable sourcing supply chain management
GRI308: Supplier Environmental Assessment 2016	308-2	Negative environmental impact in the supply chain and measures taken	sustainable sourcing supply chain management

Standards by item (society)

GRI Standard	Disclosure matters		Publication location
GRI401: Employment 2016	401-1	Hiring and leaving employees	ESG data
	401-2	Allowances provided to regular employees but not to non-regular employees
	401-3	Childcare leave	ESG data
GRI402: Labor-Management Relations 2016	402-1	Occupational safety and health management system	Although stipulated in the labor-management agreement, it is not disclosed as it is confidential information.
GRI403: Occupational Safety and Health 2018	403-1	Occupational safety and health management system	Occupational safety and health
	403-2	Hazard identification, risk assessment, accident investigation	J-OIL MILLS REPORT
	403-3	occupational health services
	403-4	Worker participation, consultation and communication in occupational safety and health	Occupational safety and health policy
	403-5	Worker training on occupational safety and health	Occupational safety and health
	403-6	Improving worker health	Enhancing health and productivity management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked to business relationships	Occupational safety and health
	403-8	Workers covered by the occupational safety and health management system	Occupational safety and health
	403-9	work-related injuries	ESG data
	403-10	Work-related illnesses and poor health	ESG data
GRI404: Training and Education 2016	404-1	Average annual training hours per employee	ESG data
	404-2	Employee Skills Improvement Program and Transition Assistance Program	Thoughts on organizations and human resources human resource development
	404-3	Percentage of employees who receive regular reviews of their performance and career development	Thoughts on organizations and human resources human resource development
GRI405: Diversity and Equal Opportunities 2016	405-1	Governance bodies and workforce diversity	Diversity and Inclusion ESG data risk management
GRI405: Diversity and Equal Opportunities 2016	405-2	Ratio of basic salary and total remuneration between men and women	ESG data
GRI406: Non-discrimination 2016	406-1	Cases of discrimination and remedies taken
GRI407: Freedom of Association and Collective Bargaining 2016	407-1	Operations and suppliers where freedom of association and collective bargaining rights may be at risk	respect for human rights supply chain management
GRI408: Child Labor 2016	408-1	Operations and suppliers at significant risk for child labor incidents	respect for human rights human rights policy supply chain management
GRI409: Forced Labor 2016	409-1	Operations and suppliers at significant risk for forced labor cases	respect for human rights human rights policy supply chain management
GRI410: Security Practices 2016	410-1	Security personnel trained in human rights policies and procedures
GRI411: Rights of Indigenous Peoples 2016	411-1	Cases of violation of the rights of indigenous peoples
GRI412: Human Rights Assessment 2016	412-1	Business sites subject to human rights reviews and impact evaluations	Respect for human rights
	412-2	Employee training on human rights policies and procedures	J-OIL MILLS REPORT
	412-3	Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening
GRI413: Local Community 2016	413-1	Businesses with local community engagement, impact evaluation, and development programs	Contribution to and cooperation with local communities
GRI413: Local Community 2016	413-2	Businesses that have a significant negative impact (actual or potential) on the local community
GRI414: Supplier Social Assessment 2016	414-1	New suppliers selected based on social criteria	Sustainable procurement policy/procurement standards Palm oil procurement policy soybean procurement policy
GRI414: Supplier Social Assessment 2016	414-2	Negative social impact in the supply chain and measures taken	supply chain management ESG data
GRI415: Public Policy 2016	415-1	political donations
GRI416: Customer Safety and Health 2016	416-1	Assessing the health and safety impact of product and service categories	Food safety and security Pursuit of safety and security
GRI416: Customer Safety and Health 2016	416-2	Examples of violations related to the safety and health impact of products and services	Not applicable
GRI417: Marketing and Labeling 2016	417-1	Product and service information and labeling requirements	Food safety and security Pursuit of safety and security Customer consultation room
	417-2	Cases of violations regarding product and service information and labeling	Food safety and security Pursuit of safety and security
	417-3	Examples of violations related to marketing communications	Not applicable
GRI418: Customer Privacy 2016	418-1	Complaints Substantiated Regarding Violation of Customer Privacy and Loss of Customer Data	Not applicable
GRI419: Socio-economic compliance 2016	419-1	Violation of laws and regulations in the socio-economic field	Not applicable ESG data

GRI standards comparison table

Common standards (GRI2/3)

Standard by item (economy)

Standards by item (environment)

Standards by item (society)