Guideline Reference Table
SASB
Created: January 2026
The Sustainability Accounting Standards Board (SASB) is an independent standard-setting organization that promotes the disclosure of material sustainability information to meet the needs of investors. The table below references the agricultural products industry standards defined in SASB's Sustainable Industry Classification System (SICS) and indicates where J-OIL MILLS Group reports on each topic.
The reporting period is, in principle, from April 2024 to March 2025, but some data outside this period is also included.
Important Sustainability Topics and Accounting Metrics
greenhouse gas emissions
| code | index | Report location |
|---|---|---|
| FB-AG-110a.1 | Global "Scope 1" total emissions | ESG data |
| FB-AG-110a.2 | A description of your long-term and short-term strategies or plans for managing Scope 1 emissions, your emissions reduction targets, and an analysis of your performance against those targets | Greenhouse gas (GHG) reduction |
| FB-AG-110a.3 | Fleet fuel consumption, percentage of renewable fuels | ESG data |
Energy Management
| code | index | Report location |
|---|---|---|
| FB-AG-130a.1 | (1) Total energy consumption by business, (2) Percentage of electricity from the power grid, and (3) Percentage of renewable energy | ESG data |
water management
| code | index | Report location |
|---|---|---|
| FB-AG-140a.1 | (1) Total water withdrawals, (2) Total water consumption, and the percentage of areas where their baseline water stress is "high" or "extremely high" | ESG data |
| FB-AG-140a.2 | A description of water management risks and a description of strategies and practices to mitigate those risks | Securities Report for the fiscal FY2025 (P21) (Japanese text only) |
| FB-AG-140a.3 | Number of incidents of non-compliance related to water quality permits, standards and regulations | ESG data |
Food Safety
| code | index | Report location |
|---|---|---|
| FB-AG-250a.1 | Global Food Safety Initiative (GFSI) audits (1) non-conformance rates and (2) associated corrective action rates for (a) major non-conformances and (b) minor non-conformances | Securities Report for the fiscal FY2025 (P28) (Japanese text only) |
| FB-AG-250a.2 | Percentage of produce sourced from suppliers certified to a Global Food Safety Initiative (GFSI)-recognized food safety certification program | － |
| FB-AG-250a.3 | (1) The number of recalls announced; and (2) The total amount of food products recalled |
－ |
Workforce Health and Safety
| code | index | Report location |
|---|---|---|
| FB-AG-320a.1 | (1) Total Recordable Injury Rate (TRIR), (2) Fatality Rate, and (3) Near Miss Frequency Rate (NMFR) for (a) direct employees and (b) contractors | ESG data |
Environmental and social impacts of raw material supply chains
| code | index | Report location |
|---|---|---|
| FB-AG-430a.1 | (1) The percentage of agricultural products procured that are certified by third-party environmental or social standards; and (2) Percentage of each standard |
Supply chain management |
| FB-AG-430a.2 | Supplier Social and Environmental Responsibility Audits (1) Non-conformance rate and (2) The associated corrective action rates for (a) major nonconformities and (b) minor nonconformities. |
Supply chain management |
| FB-AG-430a.3 | A description of strategies for managing environmental and social risks arising from contract farming and commodity sourcing | Securities Report for the fiscal FY2025 (P30) (Japanese text only) |
GMO management
| code | index | Report location |
|---|---|---|
| FB-AG-430b.1 | A description of strategies for controlling the use of genetically modified organisms (GMOs) | Food safety and security |
Raw Material Procurement
| code | index | Report location |
|---|---|---|
| FB-AG-440a.1 | Identifying major crops and describing the risks and opportunities posed by climate change | Securities Report for the fiscal FY2025 (P21) (Japanese text only) |
| FB-AG-440a.2 | Percentage of agricultural products sourced from areas with high or very high baseline water stress | Resource circulation |
activity indicators
Agricultural Sector
| code | index | Report location |
|---|---|---|
| FB-AG-000.A | Production volume by major crop | Not applicable |
| FB-AG-000.B | Number of processing facilities | Integrated Report 2025 (P35) |
| FB-AG-000.C | Total land area currently under production | Not applicable |
| FB-AG-000.D | Cost of externally sourced produce | Securities Report for the fiscal FY2025 (P88) (Japanese text only) |
Processed Food Sector
| code | index | Report location |
|---|---|---|
| FB-PF-000.A | Weight of product sold | Not disclosed due to confidentiality |
| FB-PF-000.B | Number of production bases | Integrated Report 2025 (P35) |
GRI
Updated: January 2026
The table below is based on the GRI Standards, a framework for reporting on economic, environmental, and social impacts and explaining contributions to sustainable development. It also shows the pages corresponding to each evaluation indicator in the Standards.
The reporting period is, in principle, from April 2024 to March 2025, but some data outside this period is also included.
| GRI3: Material Topics 2021 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 3－1 | Material item decision process | Materiality Identification Process |
| 3－2 | List of material items | Materiality |
| 3－3 | Management of material items | Integrated Report Materiality Progress |
| GRI201: Economic Performance 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 201－1 | Direct economic value created and distributed | Securities Report Business Performance and Financial Highlights Dialogue with stakeholders 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 202－1 | Ratio of standard entry-level salary to local minimum wage (by gender) | － |
| 202－2 | Percentage of senior management hired from local communities | － |
| GRI203: Indirect Economic Impacts 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 203－1 | Infrastructure investment and support services | － |
| 203－2 | Significant indirect economic impact | Sustainable products that support the food industry Contributing to sustainable food resources and reducing food waste |
| GRI204: Procurement practices 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 204－1 | Percentage of spending on local suppliers | － |
| GRI205: Anti-corruption 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 206－1 | Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices | ESG data |
| GRI207: Tax 2019 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 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 | － |
| GRI301: Raw materials 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 301－1 | Weight or volume of raw materials used | － |
| 301－2 | Recycled materials used | ESG Data resource circulation containers and packaging |
| 301－3 | Recycled products and packaging | ESG Data resource circulation containers and packaging |
| GRI302: Energy 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 302－1 | Energy consumption within the organization | ESG data |
| 302－2 | Energy consumption outside the organization | ESG data |
| 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 303－1 | Interaction with water as a shared resource | Resource circulation |
| 303－2 | Management of impacts related to wastewater | Resource circulation |
| 303－3 | water intake | ESG data |
| 303－4 | drainage | ESG data |
| 303－5 | water consumption | ESG Data resource circulation |
| GRI304: Biodiversity 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 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 |
| 304－2 | Significant impact of activities, products and services on biodiversity | Biodiversity |
| 304－3 | Habitat protection and restoration | Biodiversity |
| 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 305－1 | Direct Greenhouse Gas (GHG) Emissions (Scope 1) | ESG Data Third-party assurance |
| 305－2 | Indirect Greenhouse Gas (GHG) Emissions (Scope 2) | ESG Data Third-party assurance |
| 305－3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | ESG Data Third-party assurance |
| 305－4 | Greenhouse gas (GHG) emissions 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 Climate change |
| GRI306: Waste 2020 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 306－1 | Significant waste generation and waste-related impacts | Resource circulation |
| 306－2 | Managing significant waste-related impacts | Resource circulation |
| 306－3 | Waste generated | ESG data |
| 306－4 | waste not disposed of | ESG data |
| 306－5 | disposed of waste | ESG data |
| GRI308: Supplier Environmental Assessment 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 308－1 | New suppliers selected based on environmental standards | Supply chain management |
| 308－2 | Negative environmental impact in the supply chain and measures taken | Supply chain management |
| GRI401: Employment 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 402－1 | Minimum notice period for business changes | - (This is stipulated in the labor-management agreement, but it is confidential information) |
| GRI403: Occupational Safety and Health 2018 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 403－1 | Occupational safety and health management system | Occupational safety and health |
| 403－2 | Hazard identification, risk assessment and accident investigation | Occupational safety and health |
| 403－3 | occupational health services | Occupational safety and health |
| 403－4 | Worker participation, consultation and communication in occupational safety and health | Occupational safety and health policy (Japanese text only) |
| 403－5 | Worker training on occupational safety and health | Occupational safety and health |
| 403－6 | Improving worker health | 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 404－1 | Average annual training hours per employee | ESG data |
| 404－2 | Employee Skills Improvement Program and Transition Assistance Program | Human Resources Strategy human resource development |
| 404－3 | Percentage of employees receiving regular performance and career development reviews | Human Resources Strategy human resource development |
| GRI405: Diversity and Equal Opportunity 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 405－1 | Governance bodies and workforce diversity | DE&I (Diversity, Equity, and Inclusion) ESG Data Risk Management |
| 405－2 | Ratio of basic salary and total remuneration between men and women | ESG data |
| GRI406: Non-discrimination 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 406－1 | Cases of discrimination and remedies taken | － |
| GRI407: Freedom of Association and Collective Bargaining 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 407－1 | Operations and suppliers where the right to freedom of association and collective bargaining may be at risk | Respect for human rights Supply Chain Management |
| GRI408: Child Labor 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 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 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 410－1 | Security personnel trained in human rights policies and procedures | － |
| GRI411: Rights of Indigenous Peoples 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 411－1 | Cases of violation of the rights of indigenous peoples | － |
| GRI413: Local Community 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 413－1 | Operations that have implemented local community engagement, impact assessments and development programs | Dialogue with Stakeholders |
| 413－2 | Business establishments that have a significant negative impact (actual or potential) on local communities | － |
| GRI414: Supplier Social Assessment 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 414－1 | New suppliers selected based on social criteria | Sustainable Procurement Policy and Standards (Japanese text only) Palm Oil Procurement Policy (Japanese text only) Soybean Procurement Policy (Japanese text only) |
| 414－2 | Negative social impacts in the supply chain and measures taken | supply chain management ESG data |
| GRI415: Public Policy 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 415－1 | political donations | － |
| GRI416: Customer Safety and Health 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 416－1 | Assessing the health and safety impact of product and service categories | Food safety and security Pursuit of safety and security |
| 416－2 | Examples of violations related to the safety and health impact of products and services | Materiality Progress Integrated Report |
| GRI417: Marketing and Labeling 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 417－1 | Product and service information and labeling requirements | Food safety and security Pursuit of safety and security Customer Service Center |
| 417－2 | Cases of violations regarding product and service information and labeling | Food safety and security Pursuit of safety and security |
| 417－3 | Marketing Communications Violation Cases | － |
| GRI418: Customer Privacy 2016 | ||
|---|---|---|
| Disclosure matters | Placement | |
| 418－1 | Substantiated complaints regarding breaches of customer privacy and loss of customer data | － |