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Guidelines Index

GRI Standards Index
SASB Index

GRI Standards Comparison Chart

Our website refers to the GRI Sustainability Reporting Standards.

■General Disclosures

Disclosures

Pages

WEB

Various Reports (TCFD/TNFD Report, ESG Data Book, etc.)

GRI 2 General Disclosures 2021

1. Organization and reporting practices

2-1 Organization details Corporate Data P1 Corporate Information Disclosure (TCDF/TNFD Report 2025)
2-2 Entities covered by the organization's Sustainability Report Annual Securities Report for the 17th Fiscal Year P10 P1 Corporate Information Disclosure (TCDF/TNFD Report 2025)
2-3 Reporting period, frequency, contact information P1 Timeframe, Date of Issue, For Inquiries (TCDF/TNFD Report 2025)
2-4 Correction of information and correction of description
2-5 External assurance Third-Party Assurance P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)

2. Activities and workers

2-6 Activities, Value chain, Other business relationships Creation of a Sustainable Supply Chain P2-3 JFR Group Sustainability Management, 2024-2026 Medium-term Business Plan (TCDF/TNFD Report 2025)
P21 Supplier Engagement Toward Scope 3 Reducitions (TCDF/TNFD Report 2025)
P5 Human Rights Due Diligence (ESG Data Book 2025)
2-7 Employees Social Data P3-4 Society (ESG Data Book 2025)
P9-10 Social Data (ESG Data Book 2025)
2-8 Workers other than employees Social Data P3-4 Society (ESG Data Book 2025)
P9-10 Social Data (ESG Data Book 2025)

3. Governance

2-9 Governance structure and composition Creation of Sustainability Committee and Internal Dissemination Measures
Corporate Governance
Governance Data
P17-18 Sustainability Governance (ESG Data Book 2025)
P11 Governance Data (ESG Data Book 2025)
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-10 Nominations and elections in the highest governance body Corporate Governance
Governance Data
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
P11-13 Governance Data, Related Links Governance (ESG Data Book 2025)
P17 Sustainability Governance (ESG Data Book 2025)
2-11 Chair of the highest governance body Board of Directors
Nomination Committee, Audit Committee, and Remuneration Committee
Nomination/Appointment/Succession Planning
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-12 Role of highest governance body in overseeing management impact Information Disclosure in Line with TCFD Recommendations
Board of Directors
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
P17 Sustainability Governance (ESG Data Book 2025)
P12-13 Related Links Governane (ESG Data Book 2025)
2-13 Transfer of responsbility for impact management Information Disclosure in Line with TCFD Recommendations
Board of Directors
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations
P12-13 Related Links Governane (ESG Data Book 2025)
2-14 Role of highest governance body in sustainability reporting Creation of the Sustainability Committee and Internal Dissemination Measures
Corporate Governance
P7-8 Governance (TCDF/TNFD Report 2025)
P17 Sustainability Governance (ESG Data Book 2025)
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-15 Conflict of interest Corporate Governance Guidelines
2-16 Communicating critical concerns Creation of the Sustainability Committee and Internal Dissemination Measures
Harassment Prevention
Corporate Governance
Risk Management
Compliance
Social Data
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
P5 Human Rights Due Diligence (ESG Data Book 2025)
P6 Governance (ESG Data Book 2025)
P9 Social Data (ESG Data Book 2025)
P12-13 Related Links Governane (ESG Data Book 2025)
2-17 Collective knowledge of the highest governance body Creation of the Sustainability Committee and Internal Dissemination Measures
Corporate Governance
P7-8 Governance (TCDF/TNFD Report 2025)
P17 Sustainability Governance (ESG Data Book 2025)
P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-18 Performance evaluation of the highest governance body Evaluation of Board of Directors Effectiveness P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-19 Remuneration policy Officer Remuneration System P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-20 Process for determining remuneration Officer Remuneration System P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)
2-21 Percentage of total remuneration Officer Remuneration System P1 Corporate Information Disclosure, Corporate Governance Report (TCDF/TNFD Report 2025)

4. Strategy, policies and practices

2-22 Statement on strategy for sustainable development Top Message
Top Commitment
P14-19 Top Message (Integrated Report 2025)
2-23 Policy statement JFR Group Sustainability Policy P7-11 Environmental, Social, Governance Links (ESG Data Book 2025)
P13 View of Sustainability (ESG Data Book 2025)
2-24 Policy statement in practice View of Sustainability P2 JFR Group Sustainability Management (TCDF/TNFD Report 2025)
P16-20 JFR Group Sustainability Management (ESG Data Book 2025)
2-25 Negative impact remediation process Information Disclosure in Line with TCFD Recommendations
Information Disclosure in line with TNFD Recommendations
Risk Management
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
2-26 Systems for seeking advice and raising concerns JFR Group Compliance Hotline (a whistleblowing system)
Harassment Prevention
P6 JFR Group Compliance Hotline (ESG Data Book 2025)
2-27 Regulatory compliance Compliance
JFR Principles of Action and JFR Principles of Action for Suppliers
P9 Social Policy, JFR Principles of Action Link (ESG Data Book 2025)
P13 Related Links, Compaliance (ESG Data Book 2025)
2-28 Organizations eligible for membership Participation in Initiatives P5 Progres of Environmental Initiatives (TCDF/TNFD Report 2025)

5. Stakeholder engagement

2-29 Approach to stakeholder engagement Stakeholder Engagement
Financial Results Presentations
IR Presentations
Shareholders Meeting
JFR Principles of Action and JFR Principles of Action for Suppliers
Management of the Entire Supply Chain
P5 Human Rights Due Diligence (ESG Data Book 2025)
P9 Social Data, JFR Principles of Action link (ESG Data Book 2025)
P13 Related Links, Compliance (ESG Data Book 2025)
2-30 Labor agreement JFR Principles of Action
Human Rights and Labor-Management Relations

GRI 3 Material Topics 2021

3-1 Process for Determining Materiality Issues Materiality Issues (Important Issues) P2 Identification of Materiality (TCDF/TNFD Report 2025)
P19-20 Strategy (ESG Data Book 2025)
3-2 List of Materiality Issues Materiality Issues (Important Issues) P2-3 Identification of Materiality, 2024 - 2026 Medium-Term Business Plan_Sustainability (TCDF/TNFD Report 2025)
P20 Materiality Commitment (ESG Data Book 2025)
3-3 Management of Materiality Issues Creation of the Sustainability Committee and Internal Dissemination Measures、Internal Dissemination Measures on Sustainability Management
Materiality Issues (Important Issues)
P2-3 Identification of Materiality, 2024 - 2026 Medium-Term Business Plan_Sustainability (TCDF/TNFD Report 2025)
P7-8 Governance (TCDF/TNFD Report 2025)
P17 Sustainability Management (ESG Data Bookk 2025)
P20 Materiality Commitment (ESG Data Book 2025)

■Economic topics

Disclosures

Pages

WEB

Various Reports (TCFD/TNFD Report, ESG Data Book, etc.)

GRI 201 Economic Performance 2016

201-1 Direct economic value generated and distributed Financial Information
Social Contribution Activities with Customers
Social Data
P22-26 Realizing a circular economy (TCDF/TNFD Report 2025)
201-2 Financial implications and other risks and opportunities due to climate change Realization of Decarbonized Society
Information Disclosure in Line with TCFD Recommendations
P20-21 Realizing a Decarbonized Society (TCDF/TNFD Report 2025)
P22-26 Realizing a circular economy (TCDF/TNFD Report 2025)
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
201-3 Defined benefit plan obligations and other
Retirement plans
JFR Annual Securities Report for the 18th Fiscal Year P131 P1 Corporate Information Disclosure (TCDF/TNFD Report 2025)
201-4 Financial assistance received from government

GRI 202 Market Presence 2016

202-1 Ratios of standard entry level wage by gender compared to local minimum wage Social Data P10 Social Data (ESG Data Book 2025)
202-2 Proportion of senior management hired from the
local community

GRI 203 Indirect Economic Impacts 2016

203-1 Infrastructure investments and services supported Social Vision
Coexistence with Local Communities
P50-51 Pipeline to Increase Growth (Integrarted Report 2025)
P52-53 Evolution of Synergy Nagoya, Osaka, Fukuoka, Tokyo (Integrarted Report 2025)
203-2 Significant indirect economic impacts Social Vision
Coexistence with Local Communities
P50-51 Pipeline to Increase Growth (Integrarted Report 2025)
P52-53 Evolution of Synergy Nagoya, Osaka, Fukuoka, Tokyo (Integrarted Report 2025)

GRI 204 Procurement Practices 2016

204-1 Proportion of spending on local suppliers

GRI 205 Anti-Corruption 2016

205-1 Operations assessed for risks related to corruption Risk Management
Compliance
P13 Related Links, Risk Management, Compliance (ESG Data Book 2025)
205-2 Communication and training about anti-corruption
policies and procedures
JFR Principles of Action(Anti-corruption policy)
Risk Management
Compliance
P11 Governance Data, JFR Principles of Action (ESG Data Book 2025)
P13 Relate Links, Risk Management, Complance (ESG Data Book 2025)
205-3 Confirmed incidents of corruption and actions taken Governance Data P11 Governance Data (ESG Data Book 2025)

GRI 206 Anti-Competitive Behavior 2016

206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices

GRI 207:TAX 2019

207-1 Approach to tax JFR Tax Policy P13 Relate Links, JFR Tax Policy (ESG Data Book 2025)
207-2 Tax governance, control, and risk management JFR Tax Policy P13 Relate Links, JFR Tax Policy (ESG Data Book 2025)
207-3 Stakeholder engagement and management of concerns related to tax JFR Tax Policy P13 Relate Links, JFR Tax Policy (ESG Data Book 2025)
207-4 Country-by-country reporting JFR Tax Policy P13 Relate Links, JFR Tax Policy (ESG Data Book 2025)

■Environmental topics

Disclosures

Pages

WEB

Various Reports (TCFD/TNFD Report, ESG Data Book, etc.)

GRI 301 Materials 2016

301-1 Materials used by weight or volume Environmental Data P7-8 Environmental Data (ESG Data Book 2025)
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

GRI 302 Energy 2016

302-1 Energy consumption within the organization Environmental Data P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption Environmental Data P7-8 Environmental Data (ESG Data Book 2025)
302-5 Reductions in energy requirements of products and services

GRI 303 Water and Effluents 2018

303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3
* Third-party assurance
Water withdrawal Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
303-4
* Third-party assurance
Water discharge Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
303-5
* Third-party assurance
Water consumption Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)

GRI 304 Biodiversity 2016

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity Biodiversity P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 305 Emissions 2016

305-1
* Third-party assurance
Direct (Scope 1) GHG emissions Information Disclosure in Line with TCFD Recommendations
Environmental Data
Third-Party Assurance
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P7-8 Environmental Data (ESG Data Book 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
305-2
* Third-party assurance
Energy indirect (Scope 2) GHG emissions Information Disclosure in Line with TCFD Recommendations
Environmental Data
Third-Party Assurance
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P7-8 Environmental Data (ESG Data Book 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
305-3
* Third-party assurance
Other indirect (Scope 3) GHG emissions Information Disclosure in Line with TCFD Recommendations
Initiatives to Reduce Scope 3 GHG Emissions
Environmental Data
Third-Party Assurance
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
305-4 GHG emissions intensity P7-8 Environmental Data (ESG Data Book 2025)
305-5
* Third-party assurance
Reduction of GHG emissions Information Disclosure in Line with TCFD Recommendations
Initiatives to Reduce Scope 3 GHG Emissions
Environmental Data
Third-Party Assurance
P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environmental Data P7-8 Environmental Data (ESG Data Book 2025)

GRI 306 : Waste 2020

306-1
* Third-party assurance
Waste generation and significant waste-related impacts Reduction of Wastes
Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
306-2
* Third-party assurance
Management of significant waste-related impacts Reduction of Wastes
Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
306-3
* Third-party assurance
Waste generated Reduction of Wastes
Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
306-4
* Third-party assurance
Waste diverted from disposal Reduction of Wastes
Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)
306-5
* Third-party assurance
Waste directed to disposal Reduction of Wastes
Environmental Data
Third-Party Assurance
P31-32 Third-Party Assurance (TCDF/TNFD Report 2025)
P14-15 Third-Party Assurance (ESG Data Book 2025)
P7-8 Environmental Data (ESG Data Book 2025)

GRI 307 Environmental Compliance 2016

307-1 Non-compliance with environmental laws and regulations Environmental Data

GRI 308 Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken Initiatives to Reduce Scope 3 GHG Emissions P7-19 Information Disclosure Based on TCFD/TNFD Recommendations (TCDF/TNFD Report 2025)

■Social topics

Disclosures

Pages

WEB

Various Reports (TCFD/TNFD Report, ESG Data Book, etc.)

GRI 401 Employment 2016

401-1 New employee hires and employee turnover Promoting women's Empowerment
Initiatives to Realize Work-Life Integration
Social Data
P3-5 Social (ESG Data Book 2025)
P9-10 Social Data (ESG Data Book 2025)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave Promoting women's Empowerment
Initiatives to Realize Work-Life Integration
Social Data
P3-5 Social (ESG Data Book 2025)
P9-10 Social Data (ESG Data Book 2025)

GRI 402 Labor/Management Relations 2016

402-1 Minimum notice periods regarding operational changes

GRI 403 Occupational Health and Safety 2018

403-1 Occupational health and safety management system JFR Principles of Action(Occupational health and safety policy)
Promoting Health Management
P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-2 Hazard identification, risk assessment, and incident investigation Risk Management P13 Related Links, Risk Management link (ESG Databook 2025)
403-3 Occupational health services Promoting Health Management P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-4 Worker participation, consultation, and communication on occupational health and safety JFR Principles of Action(Occupational health and safety policy)
JFR Principles of Action for Suppliers
Promoting Health Management
P5 Human Rights Due Diligence (ESG Data Book 2025)
P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-5 Worker training on occupational health and safety Promoting Health Management P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-6 Promotion of worker health Promoting Health Management P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Promoting Health Management P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-8 Workers covered by an occupational health and safety management system Promoting Health Management P12 Related Links, Health and Productivity Management Link (ESG Ddata Book 2025)
403-9 Work-related injuries Social Data P9-10 Social Data (ESG Data Book 2025)
403-10 Work-related ill health Social Data P9-10 Social Data (ESG Data Book 2025)

GRI 404 Training and Education 2016

404-1 Average hours of training per year per employee P3-5 Social (ESG Data Book 2025)
404-2 Programs for upgrading employee skills and transition assistance programs Support to Help Employees Develop Their Careers P3-5 Social (ESG Data Book 2025)
404-3 Percentage of employees receiving regular performance and career development reviews Support to Help Employees Develop Their Careers P3-5 Social (ESG Data Book 2025)

GRI 405 Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees Promotion of Diversity & Inclusion
Corporate Governance
Sustainability Data
P3-4 Social (ESG Data Book 2025)
P9-10 Social Data (ESG Data Book 2025)
P11 Governance Data (ESG Databook 2025)
405-2 Ratio of basic salary and remuneration of women to men Promoting Women's Empowerment P3-4 Social (ESG Data Book 2025)

GRI 406 Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken Compliance

GRI 407 Freedom of Association and Collective Bargaining 2016

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk JFR Principles of Action
JFR Principles of Action for Suppliers
Labor-Management Relations
P9 Social, JFR Principles of Action link (ESG Data Book 2025)

GRI 408 Child Labor 2016

408-1 Operations and suppliers at significant risk for incidents of child labor JFR Principles of Action(Human rights policy)
JFR Principles of Action for Suppliers (Human rights policy)
Human Rights
P5 Human Rights Due Diligence (ESG Data Book 2025)

GRI 409 Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor JFR Principles of Action(Human rights policy)
JFR Principles of Action for Suppliers (Human rights policy)
Human Rights
P5 Human Rights Due Diligence (ESG Data Book 2025)

GRI 410 Security Practices 2016

410-1 Security personnel trained in human rights policies or procedures

GRI 411 Rights of Indigenous Peoples 2016

411-1 Incidents of violations involving rights of indigenous peoples

GRI 412 Human Rights Assessment 2016

412-1 Operations that have been subject to human rights reviews or impact assessments JFR Principles of Action(Human rights policy)
JFR Principles of Action for Suppliers (Human rights policy)
Human Rights
P5 Human Rights Due Diligence (ESG Data Book 2025)
412-2 Employee training on human rights policies or procedures Human Rights P5 Human Rights Due Diligence (ESG Data Book 2025)
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

GRI 413 Local Communities 2016

413-1 Operations with local community engagement, impact assessments, and development programs Social Vision
Stakeholder Engagement
Coexistence with Local Communities
P12 Related Links, Development of local Areas (ESG Ddata Book 2025)
P12 Related Links, Development of local Areas (ESG Ddata Book 2025)
P20-21 Realizing a Decarbonized Society (TCDF/TNFD Report 2025)
413-2 Operations with significant actual and potential negative impacts on local communities

GRI 414 Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken Initiatives to Share Principles of Action for Suppliers
Human Rights
P5 Human Rights Due Diligence (ESG Data Book 2025)

GRI 415 Public Policy 2016

415-1 Political contributions Governance Data P11 Governance Data (ESG Data Book 2025)

GRI 416 Customer Health and Safety 2016

416-1 Assessment of the health and safety impacts of product and service categories Contribution to the Safety and Security of Customers P12 Related Links, Contribution to the Safety and Security of Customers (ESG Data Book 2025)
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417 Marketing and Labeling 2016

417-1 Requirements for product and service information and labeling JFR Principles of Action (JFR conduct policy) P9 Social Data, JFR Principles of Action link (ESG Data Book 2025)
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications

GRI 418 Customer Privacy 2016

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Privacy Policy P9 Social Data, JFR Principles of Action link (ESG Data Book 2025)

GRI 419 Socioeconomic Compliance 2016

419-1 Non-compliance with laws and regulations in the social and economic area Compliance P13 Related Links, Compliance (ESG Data Book 2025)

SASB Index

The index refers to the standards for Multiline and Specialty Retailers & Distributors under the Sustainable Industry Classification System of Sustainability Accounting Standards Board (SASB).

■Table 1. Sustainability Disclosure Topics & Accounting Metrics

TOPIC

ACCOUNTING METRIC

CODE

LOCATION OF DISCLOSURE

Energy Management in Retail & Distribution (1) Total energy consumed,
(2) percentage grid electricity,
(3) percentage renewable
CG-MR-130a.1 Website: Aiming to Achieve Net Zero by 2050
Data Security Description of approach to identifying and addressing data security risks CG-MR-230a.1 Website: Information Security
(1) Number of data breaches,
(2) percentage involving personally identifiable information (PII),
(3) number of customers affected
CG-MR-230a.2 Website: Social Data, Information Security
Labor Practices (1) Average hourly wage and
(2) percentage of in-store employees earning minimum wage, by region
CG-MR-310a.1 Website: Social Data

(1) Average hourly wage by region
Sapporo
¥1,451
Tokyo
¥1,645
Shizuoka
¥1,554
Chubu
¥1,577
Kansai
¥1,596
Shimonoseki
¥1,472
* As of March 2025
* Grade 1 and 2 dedicated employees of Daimaru Matsuzakaya Department Stores paid according to a wage table by region

(1) Voluntary and
(2) involuntary turnover rate for in-store employees
CG-MR-310a.2 Website: Social Data
Total amount of monetary losses as a result of legal proceedings associated with labor law violations CG-MR-310a.3 Not disclosed
Workforce Diversity & Inclusion Percentage of gender and racial/ethnic group representation for
(1) management and
(2) all other employees
CG-MR-330a.1 Website: Social Data, Realization of "Job Satisfaction Transformation"
Total amount of monetary losses as a result of legal proceedings associated with employment discrimination CG-MR-330a.2 Not disclosed
Product Sourcing, Packaging & Marketing Revenue from products third-party certified to environmental and/or social sustainability standards CG-MR-410a.1 Not disclosed
Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products CG-MR-410a.2 Website: Supply Chain Policy (Principles of Action for Suppliers)
Discussion of strategies to reduce the environmental impact of packaging CG-MR-410a.3 Website: Proposal for Environment-friendly lifestyles, Environmental Data

■Table 2. Activity Metrics

ACTIVITY METRIC

CODE

LOCATION OF DISCLOSURE

Number of:
(1) retail locations and
(2) distribution centers
CG-MR-000.A Integrated Report 2025: p.108-109
Stores (Map)
Total area of:
(1) retail space and
(2) distribution centers
CG-MR-000.B Integrated Report 2025: p.98-99
10-Year Data