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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

Sustainability Report 2021

GRI 102 General Disclosures 2016

1. Organizational profile

102-1 Name of the organization Corporate Data
102-2 Activities, brands, products, and services Our Business
102-3 Location of headquarters Corporate Data
102-4 Location of operations Group Companies
102-5 Ownership and legal form Corporate Data
102-6 Markets served Group Companies
Our Business
102-7 Scale of the organization Corporate Data
Our Business
102-8 Information on employees and other workers Social Data p56 SocialData
102-9 Supply chain Management of the Entire Supply Chain p28-31 Management of the Entire Supply Chain
102-10 Significant changes to the organization and its
supply chain
Annual Securities Reports p10
Notice Regarding Transfer of Shares Resulting in Changes in Consolidated Subsidiary
102-11 Precautionary principle or approach Creation of the Sustainablity Committee
Corporate Governance
Risk Management
Compliance
p52-53 Risk Management
102-12 External initiatives Participation in Initiatives
102-13 Membership of associations Participation in Initiatives

2. Strategy

102-14 Statement from senior decision-maker Top Message
Top Commitment
p3-5 Top message
p7-8 Message from Sustainability Officer
p11-12 Message from the President of Major Operating Company
p33 Message from Human Resources Officer
102-15 Key impacts, risks, and opportunities Seven Materiality Issues
Information Disclosure in Line with TCFD Recommendations
Risk Management
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
p16-49 Activity Report of Materiality
p52-53 Risk Management

3. Ethics and integrity

102-16 Values, principles, standards, and norms of
behavior
Basic Mission Statement
Group Vision
Top Message
Top Commitment
Policy on Sustainability
p3-5 Top message
p10 Sustainability Policy
102-17 Mechanisms for advice and concerns about ethics JFR Principles of Action(Human rights policy,Anti-corruption policy)
Human Rights
Risk Management
Compliance
p31 Human Rights Due Diligence
p52-53 Risk Management

4. Governance

102-18 Governance structure Creation of the Sustainablity Committee
Corporate Governance
Governance Data
p57 Corporate Governance Data
102-19 Delegating authority Creation of the Sustainablity Committee
Corporate Governance
102-20 Executive-level responsibility for economic, environmental, and social topics Creation of the Sustainablity Committee
Corporate Governance
102-21 Consulting stakeholders on economic, environmental, and social topics Stakeholder Engagement
Creation of the Sustainablity Committee
IR Presentations
Corporate Governance
p13 Stakeholder Engagement
102-22 Composition of the highest governance body and its committees Corporate Governance
Governance Data
p57 Corporate Governance Data
102-23 Chair of the highest governance body Board of Directors
Nomination Committee, Audit Committee, Remuneration Committee, etc.
Nomination/Appointment/Succession Planning
102-24 Nominating and selecting the highest governance body Board of Directors
Nomination Committee, Audit Committee, Remuneration Committee, etc.
Nomination/Appointment/Succession Planning
102-25 Conflicts of interest Corporate Governance Guidelines
102-26 Role of highest governance body in setting purpose, values, and strategy Board of Directors
Nomination Committee, Audit Committee, Remuneration Committee, etc.
Nomination/Appointment/Succession Planning
102-27 Collective knowledge of highest governance body Creation of the Sustainablity Committee
Corporate Governance System
102-28 Evaluating the highest governance body’s performance Evaluation of the Board of Directors
102-29 Identifying and managing economic, environmental,
and social impacts
Creation of the Sustainablity Committee
Seven Materiality Issues
Risk Management
p6 What JFR Thinks about Well-Being Life
p9 Identification and Expansion of Materiality Issues
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
p52-53 Risk Management
102-30 Effectiveness of risk management processes Seven Materiality Issues
Corporate Governance
Risk Management
p9 Identification and Expansion of Materiality Issues
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
p52-53 Risk Management
102-31 Review of economic, environmental, and social topics Creation of the Sustainablity Committee
Risk Management
p52-53 Risk Management
102-32 Highest governance body’s role in sustainability reporting Creation of the Sustainablity Committee
Corporate Governance
102-33 Communicating critical concerns Creation of the Sustainablity Committee
Harassment prevention
Corporate Governance
Risk Management
Compliance
Social Data
p52-53 Risk Management
p56 Social Data
102-34 Nature and total number of critical concerns Creation of the Sustainablity Committee
Harassment prevention
Corporate Governance
Risk Management
Compliance
Social Data
p52-53 Risk Management
p56 Social Data
102-35 Remuneration policies Officer Remuneration System
102-36 Process for determining remuneration Officer Remuneration System
102-37 Stakeholders’ involvement in remuneration Officer Remuneration System
102-38 Annual total compensation ratio
102-39 Percentage increase in annual total compensation ratio

5. Stakeholder Engagement

102-40 List of stakeholder groups Stakeholder Engagement p13 Stakeholder Engagement
102-41 Collective bargaining agreements JFR Principles of Action and Principles of Action for Suppliers
Labor-Management Relations
102-42 Identifying and selecting stakeholders Stakeholder Engagement p13 Stakeholder Engagement
102-43 Approach to stakeholder engagement Stakeholder Engagement
Results Presentations
IR Presentations
Initiatives to Share Principles of Action for Suppliers
Human rights due diligence
Shareholders Meeting
p13 Stakeholder Engagement
p28-33 Management of the Entire Supply Chain
102-44 Key topics and concerns raised Stakeholder Engagement
IR Presentations
Supply Chain Policy (Principles of Action for Suppliers) 
Human rights due diligence
p13 Stakeholder Engagement
p28-33 Management of the Entire Supply Chain

6. Reporting Practice

102-45 Entities included in the consolidated financial statements Group Companies p2 Introduction
102-46 Defining report content and topic Boundaries Seven Materiality Issues p2 Introduction
p9 Identification and Expansion of Materiality Issues
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
102-47 List of material topics Seven Materiality Issues p9 Identification and Expansion of Materiality Issues
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
102-48 Restatements of information Sustainability Data p55-57 Sustainability Data
102-49 Changes in reporting Sustainability Data p55-57 Sustainability Data
102-50 Reporting period p2 Introduction
102-51 Date of most recent report p2 Introduction
102-52 Reporting cycle p2 Introduction
102-53 Contact point for questions regarding the report Inquiry p2 Introduction
102-54 Claims of reporting in accordance with the GRI Standards
102-55 GRI content index GRI Standards Index (This page)
102-56 External assurance Third-Party Assurancem p2 Introduction
p54 Third-Party Assurance

103 Management Approach 2016

103-1 Explanation of the material topic and its Boundary Creation of the Sustainablity Committee and Promotion of Internal Dissemination Measures
Seven Materiality Issues
p7-8 What JFR Thinks about Well-Being Life
p9 Identification and Expansion of Materiality Issues
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
103-2 The management approach and its components Creation of the Sustainablity Committee and Promotion of Internal Dissemination Measures
Seven Materiality Issues
Corporate Governance
Risk Management
p7-8 What JFR Thinks about Well-Being Life
p9 Identification and Expansion of Materiality Issues
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
p52-53 Risk Management
103-3 Evaluation of the management approach Creation of the Sustainablity Committee and Promotion of Internal Dissemination Measures
Seven Materiality Issues
Corporate Governance System
p14-15 KGIs and KPIs of Materiality Issues and Their Progress
p16-24 Realization of Decarbonized Society
p25-27 Evolution from 3 Rs to Circular Economy
p28-33 Management of the Entire Supply Chain
p34-39 Promotion of Diversity & Inclusion
p40-42 Realization of Work-Life Integration
p43-46 Realization of Customers’ Healthy/Safe/Secure Life
p47-49 Coexistence with Local Communities

■Economic topics

Disclosures

Pages

WEB

ustainability Report 2021

GRI 201 Economic Performance 2016

201-1 Direct economic value generated and distributed Financial Information
Social Contribution Activities with Customers
Social Data
201-2 Financial implications and other risks and opportunities due to climate change Realization of Decarbonized Society
Information Disclosure in Line with TCFD Recommendations
p16-24 Realization of Decarbonized Society
p19-24 Information Disclosure in Line with TCFD Recommendations
201-3 Defined benefit plan obligations and other
retirement plans
Annual Securities Reports p125−127
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
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
p47-49 Coexistence with Local Communities
203-2 Significant indirect economic impacts Social Vision
Coexistence with Local Communities
p47-49 Coexistence with Local Communities

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
p52-53 Risk Management
205-2 Communication and training about anti-corruption
policies and procedures
JFR Principles of Action(Anti-corruption policy)
Risk Management
Compliance
p52-53 Risk Management
205-3 Confirmed incidents of corruption and actions taken

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
207-2 Tax governance, control, and risk management JFR Tax Policy
207-3 Stakeholder engagement and management of concerns related to tax JFR Tax Policy
207-4 Country-by-country reporting JFR Tax Policy

■Environmental topics

Disclosures

Pages

WEB

ustainability Report 2021

GRI 301 Materials 2016

301-1 Materials used by weight or volume Environmental Data p55 Environmental Data
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 p54 Third-Party Assurance
p55 Environmental Data
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption Environmental Data p55 Environmental Data
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
p54 Third-Party Assurance
p55 Environmental Data
303-4
*Third-party assurance
Water discharge Environmental Data
Third-Party Assurance
p54 Third-Party Assurance
p55 Environmental Data
303-5
*Third-party assurance
Water consumption Environmental Data
Third-Party Assurance
p54 Third-Party Assurance
p55 Environmental Data

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 p44 Well-Being Life Proposed for Customers
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
p19-24 Information Disclosure in Line with TCFD Recommendations
p54 Third-Party Assurance
p55 Environmental Data
305-2
*Third-party assurance
Energy indirect (Scope 2) GHG emissions Information Disclosure in Line with TCFD Recommendations
Environmental Data
Third-Party Assurance
p19-24 Information Disclosure in Line with TCFD Recommendations
p54 Third-Party Assurance
p55 Environmental Data
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
p19-24 Information Disclosure in Line with TCFD Recommendations
p29 Reduction of Scope 3 GHG Emissions in Collaboration with Suppliers
p54 Third-Party Assurance
p55 Environmental Data
305-4 GHG emissions intensity
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
p19-24 Information Disclosure in Line with TCFD Recommendations
p29 Reduction of Scope 3 GHG Emissions in Collaboration with Suppliers
p54 Third-Party Assurance
p55 Environmental Data
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

GRI 306 Effluents and Waste 2016

306-1 Water discharge by quality and destination
306-2
*Third-party assurance
Waste by type and disposal method Reduction of Wastes
Environmental Data
Third-Party Assurance
p54 Third-Party Assurance
p55 Environmental Data
306-3 Significant spills
306-4 Transport of hazardous waste
306-5 Water bodies affected by water discharges and/or runoff

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 p29 Reduction of Scope 3 GHG Emissions in Collaboration with Suppliers

■Social topics

Disclosures

Pages

WEB

Sustainability Report 2021

GRI 401 Employment 2016

401-1 New employee hires and employee turnover Promoting women's Empowerment
Initiatives to Realize Work-Life Integration
Social Data
p37 Business Growth by Empowering Women
p41 Aiming to Increase Productivity through Flexible Work Styles
p42 Realization of the Well-Being Life of Employees and Their Families
p56 Social Data
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
p37 Business Growth by Empowering Women
p40-42 Realization of Work-Life Integration
p56 Social Data

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
p42 Realization of the Well-Being Life of Employees and Their Families
p45-46 Creation of Customer Touch Points with Consideration for Safety and Security
403-2 Hazard identification, risk assessment, and incident investigation Risk Management p52-53 Risk Management
403-3 Occupational health services Promoting Health Management p42 Promotion of Health Management
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
p42 Promotion of Health Management
403-5 Worker training on occupational health and safety Promoting Health Management p42 Promotion of Health Management
p45-46 Creation of Customer Touch Points with Consideration for Safety and Security
403-6 Promotion of worker health Promoting Health Management p42 Promotion of Health Management
p45-46 Creation of Customer Touch Points with Consideration for Safety and Security
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Promoting Health Management p42 Promotion of Health Management
p45-46 Creation of Customer Touch Points with Consideration for Safety and Security
403-8 Workers covered by an occupational health and safety management system Promoting Health Management p42 Promotion of Health Management
p45-46 Creation of Customer Touch Points with Consideration for Safety and Security
403-9 Work-related injuries Social Data p56 Social Data
403-10 Work-related ill health

GRI 404 Training and Education 2016

404-1 Average hours of training per year per employee p38 Human Resource Development to Help Employees Improve Their Abilities
404-2 Programs for upgrading employee skills and transition assistance programs Support to Help Employees Develop Their Careers p35-36 To Become a Company That Allows All Employees to Show Their Abilities
p38 Human Resource Development to Help Employees Improve Their Abilities
404-3 Percentage of employees receiving regular performance and career development reviews Support to Help Employees Develop Their Careers p35-36 To Become a Company That Allows All Employees to Show Their Abilities
p38 Human Resource Development to Help Employees Improve Their Abilities

GRI 405 Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees Promotion of Diversity & Inclusion
Corporate Governance
Sustainability Data
p34-39 Promotion of Diversity & Inclusion
p56 Social Data
p57 Corporate Governance Data
405-2 Ratio of basic salary and remuneration of women to men

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

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
p31 Human Rights Due Diligence

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
p31 Human Rights Due Diligence

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
p31 Human Rights Due Diligence
412-2 Employee training on human rights policies or procedures Human Rights p31 Human Rights Due Diligence
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
p13 Stakeholder Engagement
p43-46 Realization of Customers’ Healthy/Safe/Secure Life
p47-49 Coexistence with Local Communities
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
p30 Creation of a Sustainable Supply Chain
p31 Human Rights Due Diligence

GRI 415 Public Policy 2016

415-1 Political contributions Governance Data

GRI 416 Customer Health and Safety 2016

416-1 Assessment of the health and safety impacts of product and service categories p43-46 Realization of Customers’ Healthy/Safe/Secure Life
p51 Consumer Product End-Use Research Institute
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) p45 Responsible Marketing
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

GRI 419 Socioeconomic Compliance 2016

419-1 Non-compliance with laws and regulations in the social and economic area Compliance

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: Environmental Data, Realization of Decarbonized Society
Data Security Description of approach to identifying and addressing data security risks CG-MR-230a.1 Website: Information Security
Sustainability Report 2021:p.53 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 
¥1,318
Tokyo 
¥1,504
Shizuoka 
¥1,434
Chubu 
¥1,442
Kansai 
¥1,456
Shimonoseki 
¥1,286
*As of March 2021
*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, Promotion of Diversity & Inclusion
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)
Sustainability Report 2021:p.30 Creation of a Sustainable Supply Chain
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 2021:p.92-93 Stores (Map)
Total area of:
(1) retail space and
(2) distribution centers
CG-MR-000.B Integrated Report 2021:p.82-83 10-year Data