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 Integrated Report Securities Report Sustainability
	2-3	Reporting period, reporting frequency, contact information	Editorial Policy Integrated Report Securities Report
	2-4	Information correction/correction description	none
	2-5	external guarantee	Third-party assurance
	2. Business activities and workers
	2-6	Activities, value chains and other business relationships	Company Profile Business area Supply Chain Management Dialogue with stakeholders 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 Structure Executive Introduction Executive Structure Corporate Governance Policy and Basic Philosophy Securities Report Integrated Report
	2-10	Nomination and selection in the highest governance body	Corporate Governance Policy and Basic Philosophy Executive Structure Securities Report
	2-11	Chair of the highest governance body	Corporate Governance Policy and Basic Philosophy Integrated Report Securities Report
	2-12	The role of the highest governance body in overseeing impact Supervise	Sustainability Promotion Structure Corporate Governance Policy and Basic Philosophy Securities Report Corporate Governance
	2-13	Transferring responsibility for impact management	Sustainability Promotion Structure Integrated Report Securities Report Corporate Governance Policy and Basic Philosophy
	2-14	The role of the highest governance body in sustainability reporting	Sustainability Promotion Structure Integrated Report
	2-15	conflict of interest	Corporate Governance Policy and Basic Philosophy Securities Report
	2-16	Communicate serious concerns	Risk Management Securities Report Integrated Report
	2-17	Collective knowledge of the highest governance body	Corporate governance policy/basic concept
	2-18	Highest governance body performance evaluation	Corporate governance policy/basic concept
	2-19	Compensation policy	Executive Remuneration Securities Report Integrated Report Corporate Governance Policy and Basic Philosophy
	2-20	Remuneration determination process	Securities Report Integrated Report Corporate Governance Policy and Basic Philosophy
	2-21	Percentage of total annual remuneration	none
	4.Strategies, policies and practices
	2-22	STATEMENT ON STRATEGIES FOR SUSTAINABLE DEVELOPMENT	Main external recognition Major Initiatives Integrated Report
	2-23	policy statement	Main external recognition Major Initiatives Risk Management Human Rights Policy Corporate philosophy system Sustainability Promotion Structure code of conduct
	2-24	Putting the policy statement into practice	Sustainability Promotion Structure Integrated Report Corporate philosophy system Governance Structure code of conduct
	2-25	Negative impact remediation process	compliance Helpline Internal reporting system inquiry
	2-26	Mechanisms for seeking advice and raising concerns	compliance Corporate Governance Policy and Basic Philosophy
	2-27	Legal compliance	ESG data
	2-28	Organizations eligible for membership	Major Initiatives
	5.Stakeholder engagement
	2-29	Approach to stakeholder engagement	code of conduct
	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	Materiality Identification Process
	3-2	List of material items	Materiality
	3-3	Management of material items	Integrated 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 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	202-1	Ratio of standard entry-level salary to local 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	Dialogue with stakeholders
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	Integrated report
	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	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	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	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	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 Mitigation and adaptation to climate change
GRI306: Waste 2020	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
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	Supply chain management
GRI308: Supplier Environmental Assessment 2016	308-2	Negative environmental impact in the supply chain and measures taken	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 and accident investigation	Integrated 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	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	Human Resources Strategy human resource development
	404-3	Percentage of employees who receive regular reviews of their performance and career development	Human Resources Strategy human resource development
GRI405: Diversity and Equal Opportunities 2016	405-1	Governance bodies and workforce diversity	DE&I 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	Integrated 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	Dialogue with stakeholders
GRI413: Local Community 2016	413-2	Business establishments that have a significant negative impact (actual or potential) on local communities
GRI414: Supplier Social Assessment 2016	414-1	New suppliers selected based on social criteria	Sustainable Procurement Policy and Procurement Standards Palm Oil Sourcing 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 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	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

Related information

Integrated Report GRI Standards Comparison Table ESG Data Third-Party Assurance

GRI standards comparison table

Common standards (GRI2/3)

Standard by item (economy)

Standards by item (environment)

Standards by item (society)

Related information