Comparative Table with GRI Standards

TOP
Comparative Table with GRI Standards

Statement of Use	The ENEOS Group has reported the information cited in this GRI content index for the period from April 1, 2022 to March 31, 2023 with reference to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

Universal Standard

GRI 2: General Disclosures 2021

1. The organization and its reporting practices		Where to find
2-1	Organizational details	Corporate Data
2-1	Organizational details	ENEOS Group Business Sites Worldwide
2-2	Entities included in the organization’s sustainability reporting	Editorial Policy
2-2		Annual Securities Report (Available in Japanese only)
2-3	Reporting period, frequency and contact point	Editorial Policy
2-3	Reporting period, frequency and contact point	Annual Securities Report (Available in Japanese only)
2-4	Restatements of information	Data
2-5	External assurance	Independent Practitioner’s Assurance Report
2. Activities and workers		Where to find
2-6	Activities, value chain and other business relationships	Business Segments
		ENEOS Group Business Sites Worldwide
		ENEOS REPORT Integrated Report
		Supply Chain Management
2-7	Employees	Data
2-8	Workers who are not employees	Data
3. Governance		Where to find
2-9	Governance structure and composition	Corporate Governance Framework
2-9	Governance structure and composition	ESG Management Structure
2-10	Nomination and selection of the highest governance body	Corporate Governance Framework
		ENEOS REPORT Integrated Report
		Corporate Governance Report (Available in Japanese only)
		Basic Policy on Corporate Governance of ENEOS Group
2-11	Chair of the highest governance body	Corporate Governance Framework
2-12	Role of the highest governance body in overseeing the management of impacts	ESG Management Structure
		Corporate Governance Framework
		Risk Management
		Our Response to Climate Change Risks and Opportunities (TCFD)
2-13	Delegation of responsibility for managing impacts	ESG Management Structure
2-14	Role of the highest governance body in sustainability reporting	ESG Management Structure
2-15	Conflicts of interest	Corporate Governance Framework
		Corporate Governance Report (Available in Japanese only)
		Basic Policy on Corporate Governance of ENEOS Group
2-16	Communication of critical concerns	Risk Management
2-16	Communication of critical concerns	Compliance
2-17	Collective knowledge of the highest governance body	Corporate Governance Framework
2-18	Evaluation of the performance of the highest governance body	Evaluation of the Effectiveness of the Board of Directors
2-19	Remuneration policies	Determination of Director Remuneration
		ENEOS REPORT Integrated Report
		Corporate Governance Report (Available in Japanese only)
		Basic Policy on Corporate Governance of ENEOS Group
2-20	Process to determine remuneration	Determination of Director Remuneration
		ENEOS REPORT Integrated Report
		Corporate Governance Report (Available in Japanese only)
		Basic Policy on Corporate Governance of ENEOS Group
2-21	Annual total compensation ratio	-
4. Strategy, policies and practices		Where to find
2-22	Statement on sustainable development strategy	ENEOS REPORT Integrated Report
2-23	Policy commitments	ENEOS REPORT Integrated Report
		ENEOS Group Philosophy
		ENEOS Group Code of Conduct
		ENEOS Group Policies
		ESG Management
		Human Rights
2-24	Embedding policy commitments	ENEOS REPORT ESG DATA BOOK (ESG Management, Environmental, Social, Governance)
2-24	Embedding policy commitments	ENEOS REPORT Integrated Report
2-25	Processes to remediate negative impacts	Human Rights (Consultation Contact Points (Remedy Measures))
2-25	Processes to remediate negative impacts	Quality (Initiatives at the Customer Service Center)
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-26	Mechanisms for seeking advice and raising concerns	Human Rights (Consultation Contact Points (Remedy Measures))
2-27	Compliance with laws and regulations	Compliance
		Preventing Environmental Accidents
		Data
2-28	Membership associations	Participation in Initiatives and Organizations
2-28	Membership associations	Communication with Industry Organizations
5. Stakeholder engagement		Where to find
2-29	Approach to stakeholder engagement	Stakeholder Engagement
2-30	Collective bargaining agreements	Labor-Management Negotiations on Appropriate Labor Conditions
2-30	Collective bargaining agreements	Data

GRI 3: Material Topics 2021

		Where to find	Sector Standard reference number
3-1	Process to determine material topics	ESG Management
3-2	List of material topics	Verifying and Identifying Material ESG Issues
3-2	List of material topics	ESG Management
3-3	Management of material topics	Verifying and Identifying Material ESG Issues
		ESG Management Structure	11.1.1 11.2.1 11.3.1 11.4.1 11.5.1 11.6.1 11.8.1 11.9.1
		Environmental Management	11.1.1 11.2.1 11.3.1 11.4.1 11.5.1 11.6.1 11.8.1 11.9.1

Topic Standards/Sector Standards

Topics with reference numbers in the Sector Standard column (GRI 11: Oil and Gas Sector 2021) have been selected as material ESG issues.

ECONOMIC

GRI 201: Economic Performance 2016		Where to find	Sector Standard reference number
201-1	Direct economic value generated and distributed	Annual Securities Report (Available in Japanese only)
201-2	Financial implications and other risks and opportunities due to climate change	Annual Securities Report (Available in Japanese only)
		Our Response to Climate Change Risks and Opportunities (TCFD)
		Risk Management
201-3	Defined benefit plan obligations and other retirement plans	-
201-4	Financial assistance received from government	-
GRI 202: Market Presence 2016		Where to find	Sector Standard reference number
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	-
GRI 203: Indirect Economic Impacts 2016		Where to find	Sector Standard reference number
203-1	Infrastructure investments and services supported	Social Contribution
203-2	Significant indirect economic impacts	-
GRI 204: Procurement Practices 2016		Where to find	Sector Standard reference number
204-1	Proportion of spending on local suppliers	-
GRI 205: Anti-Corruption 2016		Where to find	Sector Standard reference number
205-1	Operations assessed for risks related to corruption	Compliance (Prevention of Bribery and Corruption)
205-2	Communication and training on anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	Compliance (Prevention of Bribery and Corruption)
GRI 206: Anti-Competitive Behavior 2016		Where to find	Sector Standard reference number
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance
GRI 207: Tax 2019		Where to find	Sector Standard reference number
207-1	Approach to tax	Honoring Tax Liabilities
207-2	Tax governance, control, and risk management	-
207-3	Stakeholder engagement and management of concerns related to tax	-
207-4	Country-by-country reporting	-

ENVIRONMENTAL

GRI 301: Materials 2016		Where to find	Sector Standard reference number
301-1	Materials used by weight or volume	Overview of the ENEOS Group’s Environmental Impact
301-2	Recycled input materials used	Increasing the Use of Recyclable Raw Materials
301-3	Reclaimed products and their packaging materials	-
GRI 302: Energy 2016		Where to find	Sector Standard reference number
302-1	Energy consumption within the organization	Overview of the ENEOS Group’s Environmental Impact	11.1.2
302-1	Energy consumption within the organization	Data	11.1.2
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	Energy Conservation at Production Sites	11.1.4
302-3	Energy intensity	Data	11.1.4
302-4	Reduction of energy consumption	Energy Conservation at Production Sites
302-4	Reduction of energy consumption	Data
302-5	Reductions in energy requirements of products and services	-
GRI 303: Water and Effluents 2018		Where to find	Sector Standard reference number
303-1	Interactions with water as a shared resource	Effective Utilization of Water Resources and Preventing Water Pollution	11.6.2
303-1	Interactions with water as a shared resource	Overview of the ENEOS Group’s Environmental Impact	11.6.2
303-2	Management of water discharge-related impacts	Effective Utilization of Water Resources and Preventing Water Pollution	11.6.3
303-3	Water withdrawal	Data	11.6.4
303-4	Water discharge	Data	11.6.5
303-5	Water consumption	Effective Utilization of Water Resources	11.6.6
GRI 304: Biodiversity 2016		Where to find	Sector Standard reference number
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity	11.4.2
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity	11.4.3
304-3	Habitats protected or restored	Biodiversity	11.4.4
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity	11.4.5
GRI 305: Emissions 2016		Where to find	Sector Standard reference number
305-1	Direct (Scope 1) GHG emissions	Overview of the ENEOS Group’s Environmental Impact	11.1.5
		Prevention of Global Warming
		Data
305-2	Energy indirect (Scope 2) GHG emissions	Overview of the ENEOS Group’s Environmental Impact	11.1.6
		Prevention of Global Warming
		Data
305-3	Other indirect (Scope 3) GHG emissions	Overview of the ENEOS Group’s Environmental Impact	11.1.7
		Prevention of Global Warming
		Data
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	Prevention of Global Warming	11.2.3
305-5	Reduction of GHG emissions	Data	11.2.3
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Prevention of Air Pollution	11.3.2
305-7		Data	11.3.2
GRI 306: Waste 2020		Where to find	Sector Standard reference number
306-1	Waste generation and significant waste-related impacts	The 3Rs (Reduce, Reuse, Recycle)	11.5.2
306-1	Waste generation and significant waste-related impacts	Management of Chemical Substances	11.5.2
306-2	Management of significant waste-related impacts	The 3Rs (Reduce, Reuse, Recycle)	11.5.3
306-2	Management of significant waste-related impacts	Management of Chemical Substances	11.5.3
306-3	Waste generated	The 3Rs (Reduce, Reuse, Recycle)	11.5.4
306-4	Waste diverted from disposal	The 3Rs (Reduce, Reuse, Recycle)	11.5.5
306-5	Waste directed to disposal	The 3Rs (Reduce, Reuse, Recycle)	11.5.6
306-5	Waste directed to disposal	Overview of the ENEOS Group’s Environmental Impact	11.5.6
GRI 308: Supplier Environmental Assessment 2016		Where to find	Sector Standard reference number
308-1	New suppliers that were screened using environmental criteria	Supply Chain Management (CSR Procurement)
308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain Management (CSR Procurement)

SOCIAL

GRI 401: Employment 2016		Where to find	Sector Standard reference number
401-1	New employee hires and employee turnover	Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	-
401-3	Parental leave	Healthy Work Environment (Work-Life Management)
401-3	Parental leave	Data
GRI 402: Labor/Management Relations 2016		Where to find	Sector Standard reference number
402-1	Minimum notice periods regarding operational changes	Human Rights (Labor-Management Negotiations on Appropriate Labor Conditions)
GRI 403: Occupational Health and Safety 2018		Where to find	Sector Standard reference number
403-1	Occupational health and safety management system	Operation of Safety Management System and Status of Certification	11.9.2
403-2	Hazard identification, risk assessment, and incident investigation	Safety (Major Initiatives)	11.9.3
403-3	Occupational health services	Industrial Hygiene at Refineries and Other Production Sites	11.9.4
403-4	Worker participation, consultation, and communication on occupational health and safety	Health (Structure)	11.9.5
403-5	Worker training on occupational health and safety	Safety (Major Initiatives)	11.9.6
403-6	Promotion of worker health	Health	11.9.7
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Safety	11.9.8
403-7		Industrial Hygiene at Refineries and Other Production Sites	11.9.8
403-8	Workers covered by an occupational health and safety management system	Safety	11.9.9
403-9	Work-related injuries	Results of Major Initiatives for Ensuring Safety	11.9.10
403-9	Work-related injuries	Data	11.9.10
403-10	Work-related ill health	-
GRI 404: Training and Education 2016		Where to find	Sector Standard reference number
404-1	Average hours of training per year per employee	Human Resource Development	11.10.6 11.11.4
404-1	Average hours of training per year per employee	Data	11.10.6 11.11.4
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development	11.7.3 11.10.7
404-2		Healthy Work Environment	11.7.3 11.10.7
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development (Main Human Resource Development Programs)
GRI 405: Diversity and Equal Opportunity 2016		Where to find	Sector Standard reference number
405-1	Diversity of governance bodies and employees	Corporate Governance Framework	11.11.5
		Healthy Work Environment (Diversity, Equity, and Inclusion)
		Data
405-2	Ratio of basic salary and remuneration of women to men	Annual Securities Report (Available in Japanese only)	11.11.6
GRI 406: Non-Discrimination 2016		Where to find	Sector Standard reference number
406-1	Incidents of discrimination and corrective actions taken	Human Rights
GRI 407: Freedom of Association and Collective Bargaining 2016		Where to find	Sector Standard reference number
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Supply Chain Management (CSR Procurement)
GRI 408: Child Labor 2016		Where to find	Sector Standard reference number
408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights (Preventing Forced Labor and Child Labor)
408-1		Supply Chain Management (CSR Procurement)
GRI 409: Forced or Compulsory Labor 2016		Where to find	Sector Standard reference number
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights (Preventing Forced Labor and Child Labor)
409-1		Supply Chain Management (CSR Procurement)
GRI 410: Security Practices 2016		Where to find	Sector Standard reference number
410-1	Security personnel trained in human rights policies or procedures	-
GRI 411: Rights of Indigenous Peoples 2016		Where to find	Sector Standard reference number
411-1	Incidents of violations involving rights of indigenous peoples	Human Rights (Mine Development and Respecting the Human Rights of Local Residents)
GRI 412: Human Rights Assessment 2016		Where to find	Sector Standard reference number
412-1	Operations that have been subject to human rights reviews or impact assessments	Initiatives for Business and Human Rights
412-1		Supply Chain Management (Confronting the Issue of Conflict Minerals)
412-2	Employee training on human rights policies or procedures	Human Rights (Raising Awareness of Human Rights through Training and e-Learning)
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-
GRI 413: Local Communities 2016		Where to find	Sector Standard reference number
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution
413-1		Initiatives at the Customer Service Center
413-2	Operations with significant actual and potential negative impacts on local communities	-
GRI 414: Supplier Social Assessment 2016		Where to find	Sector Standard reference number
414-1	New suppliers that were screened using social criteria	-
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain Management (CSR Procurement)	11.10.9
GRI 415: Public Policy 2016		Where to find	Sector Standard reference number
415-1	Political contributions	Compliance
GRI 416: Customer Health and Safety 2016		Where to find	Sector Standard reference number
416-1	Assessment of the health and safety impacts of product and service categories	Initiatives at Manufacturing Sites
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Inspection of Quality Management Systems
GRI 417: Marketing and Labeling 2016		Where to find	Sector Standard reference number
417-1	Requirements for product and service information and labeling	Guidelines on Chemical Substances in Our Products and Management of Chemical Substances
417-1		SDS
417-2	Incidents of non-compliance concerning product and service information and labeling	Inspection of Quality Management Systems
417-3	Incidents of non-compliance concerning marketing communications	-
GRI 418: Customer Privacy 2016		Where to find	Sector Standard reference number
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Information Security