Last updated on January 17, 2024

Guidelines Index

GRI Standards Index

SASB Index

GRI Standards Comparison Chart

Our website refers to the GRI Sustainability Reporting Standards.

General Disclosures
Economic topics
Environmental topics
Social topics

■General Disclosures

Disclosures		Pages
Disclosures		WEB	Sustainability Report 2023
GRI 2 General Disclosures 2021
1. Organization and reporting practices
2-1	Organization details	Corporate Data	Introduction P2 Link to Annual Securities Report
2-2	Entities covered by the organization's Sustainability Report	Annual Securities Report for the 16th Fiscal Year P7	Introduction P2 Link to Annual Securities Report
2-3	Reporting period, frequency, contact information	ー	Introduction P2
2-4	Correction of information and correction of description	ー	ー
2-5	External assurance	Third-Party Assurance	Third-Party Assurance P41
2. Activities and workers
2-6	Activities, Value chain, Other business relationships	Management of the Entire Supply Chain	Materiality KPI & Progress: Social P19-21
2-7	Employees	Social Data	Social Data P44
2-8	Workers other than employees	Social Data	Social Data P44
3. Governance
2-9	Governance structure and composition	Creation of Sustainability Committee and Internal Dissemination Measures Corporate Governance Governance Data	Sustainability Promotion System P8 Governance Data P45 Introduction P2 Link to Corporate Governance Report
2-10	Nominations and elections in the highest governance body	Corporate Governance Governance Data	Introduction P2 Link to Corporate Governance Report
2-11	Chair of the highest governance body	Board of Directors Nomination Committee, Audit Committee, and Remuneration Committee Nomination/Appointment/Succession Planning	Introduction P2 Link to Corporate Governance Report
2-12	Role of highest governance body in overseeing management impact	Information Disclosure in Line with TCFD Recommendations Board of Directors	Information Disclosure in Line with TCFD Recommendations P32-39
2-13	Transfer of responsbility for impact management	Information Disclosure in Line with TCFD Recommendations Board of Directors	Information Disclosure in Line with TCFD Recommendations P32-39
2-14	Role of highest governance body in sustainability reporting	Creation of the Sustainability Committee and Internal Dissemination Measures Corporate Governance	Sustainability Promotion System P8 Introduction P2 Link to Corporate Governance Report
2-15	Conflict of interest	Corporate Governance Guidelines	Introduction P2 Link to Corporate Governance Report
2-16	Communicating critical concerns	Creation of the Sustainability Committee and Internal Dissemination Measures Harassment Prevention Corporate Governance Risk Management Compliance Social Data	Sustainability Promotion System P8 Introduction P2 Link to Corporate Governance Report Human Rights P22-23 Social Data P44
2-17	Collective knowledge of the highest governance body	Creation of the Sustainability Committee and Internal Dissemination Measures Corporate Governance	Sustainability Promotion System P8 Introduction P2 Link to Corporate Governance Report
2-18	Performance evaluation of the highest governance body	Evaluation of Board of Directors Effectiveness	Introduction P2 Link to Corporate Governance Report
2-19	Remuneration policy	Officer Remuneration System	Introduction P2 Link to Corporate Governance Report
2-20	Process for determining remuneration	Officer Remuneration System	Introduction P2 Link to Corporate Governance Report
2-21	Percentage of total remuneration	Officer Remuneration System	Introduction P2 Link to Corporate Governance Report
4. Strategy, policies and practices
2-22	Statement on strategy for sustainable development	Top Message Top Commitment	Top Message P3-5
2-23	Policy statement	JFR Group Sustainability Policy	Contents P1 Link to Sustainability Policy
2-24	Policy statement in practice	View of Sustainability	Our Vision P6 Value Creation Process
2-25	Negative impact remediation process	Information Disclosure in Line with TCFD Recommendations Risk Management	Information Disclosure in Line with TCFD Recommendations P32-39
2-26	Systems for seeking advice and raising concerns	JFR Group Compliance Hotline (a whistleblowing system) Harassment Prevention	Harassment Consultation Desk and Whistleblowing System P23
2-27	Regulatory compliance	Compliance JFR Principles of Action and JFR Principles of Action for Suppliers	ー
2-28	Organizations eligible for membership	Participation in Initiatives	Progress Towards Achieving Sustainability P10
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	Stakeholder Engagement P9 Stakeholders' Voice P30
2-30	Labor agreement	JFR Principles of Action Human Rights and Labor-Management Relations	ー
GRI 3 Material Topics 2021
3-1	Process for Determining Materiality Issues	Seven Materiality Issues	JFR's Materialities P11
3-2	List of Materiality Issues	Seven Materiality Issues	JFR's Materialities P11 Materiality KPI & Progress: Environment P12-13 Materiality KPI & Progress: Social P19-21
3-3	Management of Materiality Issues	Creation of the Sustainability Committee and Internal Dissemination Measures、Internal Dissemination Measures on Sustainability Management Seven Materiality Issues	JFR's Materialities P11 Materiality KPI & Progress: Environment P12-13 Materiality KPI & Progress: Social P19-21

■Economic topics

Disclosures		Pages
Disclosures		WEB	Sustainability Report 2023
GRI 201 Economic Performance 2016
201-1	Direct economic value generated and distributed	Financial Information Social Contribution Activities with Customers Social Data	Moving Towards a Circular Economy P16 Well-Being Life for Customers P24 Creating Bustling Communities P25
201-2	Financial implications and other risks and opportunities due to climate change	Realization of Decarbonized Society Information Disclosure in Line with TCFD Recommendations	Decarbonization P14-15 Moving Towards a Circular Economy P16-18 Information Disclosure in Line with TCFD Recommendations P32-39
201-3	Defined benefit plan obligations and other retirement plans	JFR Annual Securities Report for the 16th Fiscal Year P99-100	Introduction P2 Link to Annual Securities Report
201-4	Financial assistance received from government	ー	ー
GRI 202 Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	ー	ー
202-2	Proportion of senior management hired from the local community	ー	ー
GRI 203 Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Social Vision Coexistence with Local Communities	Creating Bustling Communities P25 Local Revitalization P26
203-2	Significant indirect economic impacts	Social Vision Coexistence with Local Communities	Creating Bustling Communities P25 Local Revitalization P26
GRI 204 Procurement Practices 2016
204-1	Proportion of spending on local suppliers	ー	ー
GRI 205 Anti-Corruption 2016
205-1	Operations assessed for risks related to corruption	Risk Management Compliance	ー
205-2	Communication and training about anti-corruption policies and procedures	JFR Principles of Action(Anti-corruption policy) Risk Management Compliance	ー
205-3	Confirmed incidents of corruption and actions taken	Governance Data	ー
GRI 206 Anti-Competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, antitrust, and monopoly practices	ー	ー
GRI 207:TAX 2019
207-1	Approach to tax	JFR Tax Policy	ー
207-2	Tax governance, control, and risk management	JFR Tax Policy	ー
207-3	Stakeholder engagement and management of concerns related to tax	JFR Tax Policy	ー
207-4	Country-by-country reporting	JFR Tax Policy	ー

■Environmental topics

Disclosures		Pages
Disclosures		WEB	Sustainability Report 2023
GRI 301 Materials 2016
301-1	Materials used by weight or volume	Environmental Data	Environmental Data P43
301-2	Recycled input materials used	ー	ー
301-3	Reclaimed products and their packaging materials	ー	ー
GRI 302 Energy 2016
302-1	Energy consumption within the organization	Environmental Data	Third-Party Assurance P41 Environmental Data P43
302-2	Energy consumption outside of the organization	ー	ー
302-3	Energy intensity	ー	ー
302-4	Reduction of energy consumption	Environmental Data	Environmental Data P43
302-5	Reductions in energy requirements of products and services	ー	ー
GRI 303 Water and Effluents 2018
303-1	Interactions with water as a shared resource	ー	ー
303-2	Management of water discharge-related impacts	ー	ー
303-3 *Third-party assurance	Water withdrawal	Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
303-4 *Third-party assurance	Water discharge	Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
303-5 *Third-party assurance	Water consumption	Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
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	ー	ー
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity	ー
304-3	Habitats protected or restored	ー	ー
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	ー	ー
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	Information Disclosure in Line with TCFD Recommendations P31-39 Third-Party Assurance P41 Environmental Data P43
305-2 *Third-party assurance	Energy indirect (Scope 2) GHG emissions	Information Disclosure in Line with TCFD Recommendations Environmental Data Third-Party Assurance	Information Disclosure in Line with TCFD Recommendations P31-39 Third-Party Assurance P41 Environmental Data P43
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	Information Disclosure in Line with TCFD Recommendations P31-39 Third-Party Assurance P41 Environmental Data P43
305-4	GHG emissions intensity	ー	ー
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	Information Disclosure in Line with TCFD Recommendations P31-39 Third-Party Assurance P41 Environmental Data P43
305-6	Emissions of ozone-depleting substances (ODS)	ー	ー
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Environmental Data	Environmental Data P43
GRI 306 : Waste 2020
306-1 *Third-party assurance	Waste generation and significant waste-related impacts	Reduction of Wastes Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
306-2 *Third-party assurance	Management of significant waste-related impacts	Reduction of Wastes Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
306-3 *Third-party assurance	Waste generated	Reduction of Wastes Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
306-4 *Third-party assurance	Waste diverted from disposal	Reduction of Wastes Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
306-5 *Third-party assurance	Waste directed to disposal	Reduction of Wastes Environmental Data Third-Party Assurance	Third-Party Assurance P41 Environmental Data P43
GRI 307 Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	Environmental Data	ー
GRI 308 Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	ー	ー
308-2	Negative environmental impacts in the supply chain and actions taken	Initiatives to Reduce Scope 3 GHG Emissions	Information Disclosure in Line with TCFD Recommendations P38-39

■Social topics

Disclosures		Pages
Disclosures		WEB	Sustainability Report 2023
GRI 401 Employment 2016
401-1	New employee hires and employee turnover	Promoting women's Empowerment Initiatives to Realize Work-Life Integration Social Data	Promotion of Women's Empowerment P29 Social Data P44
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	ー	ー
401-3	Parental leave	Promoting women's Empowerment Initiatives to Realize Work-Life Integration Social Data	Promotion of Women's Empowerment P29 Social Data P44
GRI 402 Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	ー	ー
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	ー
403-2	Hazard identification, risk assessment, and incident investigation	Risk Management	ー
403-3	Occupational health services	Promoting Health Management	ー
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	Human Rights P22-23
403-5	Worker training on occupational health and safety	Promoting Health Management	ー
403-6	Promotion of worker health	Promoting Health Management	ー
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Promoting Health Management	ー
403-8	Workers covered by an occupational health and safety management system	Promoting Health Management	ー
403-9	Work-related injuries	Social Data	Social Data P44
403-10	Work-related ill health	Social Data	Social Data P44
GRI 404 Training and Education 2016
404-1	Average hours of training per year per employee	ー	ー
404-2	Programs for upgrading employee skills and transition assistance programs	Support to Help Employees Develop Their Careers	Diverse Human Resources P27-28
404-3	Percentage of employees receiving regular performance and career development reviews	Support to Help Employees Develop Their Careers	Diverse Human Resources P27-28
GRI 405 Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Promotion of Diversity & Inclusion Corporate Governance Sustainability Data	LGBT Initiatives P29 Social Data P44 Governance Data P45
405-2	Ratio of basic salary and remuneration of women to men	Promoting Women's Empowerment	ー
GRI 406 Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Compliance	ー
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	ー
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	Human Rights P22-23
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	Human Rights P22-23
GRI 410 Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	ー	ー
GRI 411 Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	ー	ー
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	Human Rights P22-23
412-2	Employee training on human rights policies or procedures	Human Rights	Human Rights P22-23
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	ー	ー
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	Stakeholder Engagement P9 Well-Being Life for Customers P24 Creating Bustling Communities P25 Local Revitalization Through Collaboration with Local Communities P26
413-2	Operations with significant actual and potential negative impacts on local communities	ー	ー
GRI 414 Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	ー	ー
414-2	Negative social impacts in the supply chain and actions taken	Initiatives to Share Principles of Action for Suppliers Human Rights	Human Rights P22-23
GRI 415 Public Policy 2016
415-1	Political contributions	Governance Data	ー
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	ー
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ー	ー
GRI 417 Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	JFR Principles of Action(JFR conduct policy）	ー
417-2	Incidents of non-compliance concerning product and service information and labeling	ー	ー
417-3	Incidents of non-compliance concerning marketing communications	ー	ー
GRI 418 Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Privacy Policy	ー
GRI 419 Socioeconomic Compliance 2016
419-1	Non-compliance with laws and regulations in the social and economic area	Compliance	ー

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).

TOPIC	ACCOUNTING METRIC	CODE	LOCATION OF DISCLOSURE
■Table 1. Sustainability Disclosure Topics & Accounting Metrics
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
Data 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　 ¥1,263 Tokyo　 ¥1,450 Shizuoka　 ¥1,360 Chubu　 ¥1,387 Kansai　 ¥1,409 Shimonoseki　 ¥1,337 As of March 2023 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
Workforce 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)
	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 2023:p.104-105 Stores (Map)
Total area of: (1) retail space and (2) distribution centers		CG-MR-000.B	Integrated Report 2023:p.92-93 10-year Data

Guidelines Index

GRI Standards Comparison Chart

■General Disclosures

■Economic topics

■Environmental topics

■Social topics

SASB Index

■Table 1. Sustainability Disclosure Topics & Accounting Metrics

■Table 2. Activity Metrics