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Guidelines Index
GRI Standards Comparison Chart
Our website refers to the GRI Sustainability Reporting Standards.
■General Disclosures
■Economic topics
■Environmental topics
Disclosures |
Pages |
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|---|---|---|---|
WEB |
Various Reports (TCFD/TNFD Report, ESG Data Book, etc.) |
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GRI 401 Employment 2016 |
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| 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 |
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| 402-1 | Minimum notice periods regarding operational changes | – | – |
GRI 403 Occupational Health and Safety 2018 |
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| 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 |
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| 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 |
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| 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 |
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| 406-1 | Incidents of discrimination and corrective actions taken | Compliance | – |
GRI 407 Freedom of Association and Collective Bargaining 2016 |
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| 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 |
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| 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 |
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| 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 |
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| 410-1 | Security personnel trained in human rights policies or procedures | – | – |
GRI 411 Rights of Indigenous Peoples 2016 |
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| 411-1 | Incidents of violations involving rights of indigenous peoples | – | – |
GRI 412 Human Rights Assessment 2016 |
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| 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 |
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| 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 |
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| 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 |
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| 415-1 | Political contributions | Governance Data | P11 Governance Data (ESG Data Book 2025) |
GRI 416 Customer Health and Safety 2016 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
| (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 |
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ACTIVITY METRIC |
CODE |
LOCATION OF DISCLOSURE |
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| Number of: (1) retail locations and (2) distribution centers |
CG-MR-000.A | Integrated Report 2025: p.108-109 Stores (Map) |
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| Total area of: (1) retail space and (2) distribution centers |
CG-MR-000.B | Integrated Report 2025: p.98-99 10-Year Data |
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