GRI Comparison Table

GRI Standards Comparison Table

The following is the comparison of Kanadevia's efforts with the Global Reporting Initiative's (GRI) Sustainability Reporting Guidelines (GRI Standards).

General Disclosures

Material Items

GRI Standards (by Item)

Economy
Environment

General Disclosures

GRI 2: Material Items 2021

Item	Disclosures	Publication page
2-1	Organization details	Overview Business Site, Group, Global Network Securities Report for the year ended March 31, 2023 : P.8-15 (PDF) (Japanese version only)
2-2	Entities covered by the organization's sustainability report	Business Site, Group, Global Network Securities Report for the year ended March 31, 2023 : P.8-15 (PDF) (Japanese version only)
2-3	Reporting period, reporting frequency, contact	Scope of data: Kanadevia Corporation and its consolidated subsidiaries. Each numerical data is accompanied by a scope of coverage. Scope of date: The report will focus on initiatives from April 2022 to March 2023 (FY2023) and some policies and activities through March 2024 (FY2024). Guideline: In addition to referring to the Global Reporting Initiative (GRI) “Sustainability Reporting Standards,” we also refer to the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) regarding climate change. Reporting cycle: The integrated report is published annually as an annual report (October 2023). Contact information: 7-89, Nankokita 1-chome, Suminoe-ku, Osaka 559-8559, Japan Click here for inquiry page
2-4	Correction of information and revision of description	ー
2-5	External assurance	We are in the process of establishing a system to handle external guarantees.
2-6	Activities, value chain, other transactions	Business Kanadevia technology Sustainable procurement Integrated Report 2023 : P.50 (PDF)
2-7	Employees	Overview Securities Report for the year ended March 31, 2023 : P.16 (PDF) (Japanese version only) Integrated Report 2023 : P.71 (PDF)
2-8	Workers other than employees	ー
2-9	Governance structure and composition	Corporate Governance and Compliance Corporate Governance Integrated Report 2023 : P.60-65 (PDF) Corporate Governance Report (December 4, 2023) (PDF)
2-10	Nominations and elections in the highest governance body	Corporate Governance and Compliance Corporate Governance Integrated Report 2023 : P.60-65 (PDF) Corporate Governance Report (December 4, 2023) (PDF)
2-11	Chair of the highest governance body	Corporate Governance and Compliance Corporate Governance Integrated Report 2023 : P.60-65 (PDF) Corporate Governance Report (December 4, 2023) (PDF)
2-12	Role of the highest governance body in overseeing management of impact	Kanadevia Policy Top Commitment Integrated Report 2023 : P.44-45 (PDF) Concept of Sustainable Management Stakeholder Engagement
2-13	Transfer of responsibility for impact management	Concept of Sustainable Management (Promotion System) Corporate Governance and Compliance Corporate Governance Compliance Business and Other Risks Risk Management Integrated Report 2023 : P44-45, P.60-65 (PDF)
2-14	Role of the highest governance body in sustainability reporting	Concept of Sustainable Management (Promotion System) Pillars of Success (Materiality)
2-15	Conflict of interest	Corporate Governance Report (December 4, 2023) (PDF) (Japanese version only)
2-16	Communicating critical concerns	Concept of Sustainable Management (Promotion System)
2-17	Collective knowledge of the highest governance body	Pillars of Success (Materialities)
2-18	Performance evaluation of the highest governance body	Corporate Governance Integrated Report 2023 : P.60-69 (PDF)
2-19	Compensation Policy	Corporate Governance Securities Report for the year ended March 31, 2023 (PDF) (Japanese version only) Integrated Report 2023 : P.63-64 (PDF) Corporate Governance Report (December 4, 2023) (PDF) (Japanese version only)
2-20	Process for determining compensation	Corporate Governance Securities Report for the year ended March 31, 2023 (PDF) (Japanese version only) Integrated Report 2023 : P.63-64 (PDF) Corporate Governance Report (December 4, 2023) (PDF) (Japanese version only)
2-21	Percentage of total annual compensation	ー
2-22	Statement on Strategies for sustainable development	Top Commitment Integrated Report 2023 : P.44-45 (PDF)
2-23	Policy statement	Kanadevia Policy Corporate Governance and Compliance
2-24	Policy Statement Practices	Concept of Sustainable Management (Promotion System) Environmental Management Corporate Governance Compliance Risk Management
2-25	Negative impact remediation process	Compliance Environmental Management Integrated Report 2023 : P.51 (PDF)
2-26	Institutions to seek advice and raise concerns	Compliance Integrated Report 2023 : P.66 (PDF)
2-27	Regulatory Compliance	Environmental Management Compliance
2-28	Membership Organizations	Participation in Initiatives
2-29	Approaches to Stakeholder Engagement	Stakeholder Engagement
2-30	Labor agreement	Securities Report for the year ended March 31, 2023 : P.16 (PDF) (Japanese version only)

Material items

GRI 3: Material Items 2021

Item	Disclosures	Publication page
3-1	Material items decision process	Pillars of Success (Materialities) Integrated Report 2023 : P.16-17 (PDF)
3-2	Material items listing	Pillars of Success (Materiality) Integrated Report 2023 : P.16-17 (PDF)
3-3	Material items management	Pillars of Success (Materiality) Integrated Report 2023 : P.16-17 (PDF) Concept of Sustainable Management (Promotion System) Environmental Management Risk Management

GRI Standards (by Item)

Economy

Item	Disclosures	Publication page
Economic Performance 2016
201-1	Direct economic value created and distributed	Integrated Report / Annual Report Securities Report for the year ended March 31, 2023 (PDF) (Japanese version only) Financial and Business performance Newsroom Kanadevia Initiatives
201-2	Financial implications of climate change, and other risks and opportunities	Climate change (Disclosure based on TCFD recommendations) Securities Report for the year ended March 31, 2023 [p.22 Sustainability Philosophy and Initiatives] (PDF) (Japanese version only)
201-3	Defined benefit pension plan contributions and other retirement plans	Securities Report for the year ended March 31, 2023 [p.99 Retirement benefits](PDF) (Japanese version only)
201-4	Financial assistance received from the government	Shareholder Composition
GRI 202：Presence in the local economy 2016
202-1	Ratio of standard entry-level salary to regional minimum wage, by gender	Since our Group has bases in various countries and regions around the world, indicators such as the ratio of minimum wages to new hires' salaries cannot be disclosed in a uniform manner, as they vary depending on local conditions and other factors.The Group ensures that appropriate salary structures are in place in accordance with the laws and wage standards of each country and region.
202-2	Percentage of senior management hired from local communities	Our Group is located in various countries and regions around the world, making it extremely difficult to define “key business locations” or “regional/localities”. Therefore, they have not been tabulated at this time.
GRI 203：Indirect economic impact 2016
203-1	Infrastructure investment and support services	Newsroom Kanadevia Initiatives
203-2	Significant indirect economic impact	As a corporate member of the Japan Business Federation (Keidanren), we contribute to Keidanren's Society 5.0 for SDGs initiatives and its efforts to solve critical issues such as DX and GX. Minoru Furukawa, an advisor to the Company, also participates as a general officer of the Japan Machinery Federation (JMF), contributing to the overall development of the machinery industry by offering opinions to the government and other parties and promoting surveys and research related to the machinery industry.
GRI 204：Procurement Practices 2016
204-1	Percentage of spending on local suppliers	ー
GRI 205：Prevention of corruption 2016
205-1	Establishments conducting risk assessments related to corruption	Compliance
205-2	Communication and training on prevention of corruption policies and procedures	Compliance
205-3	Corruption cases determined and measures taken	Compliance
GRI 206：Anti-competitive Acts 2016
206-1	Legal actions received due to anti-competitive behavior, anti-trust and monopoly practices	Compliance
GRI 207：Taxation Business 2017
207-1	Approach to taxes	Tax Transparency
207-2	Tax governance, administration, and risk management	Tax Transparency
207-3	Addressing tax-related stakeholder engagement and concerns	Tax Transparency
207-4	Country reports	Tax Transparency

Environment

Item	Disclosures	Publication page
GRI 301：Raw Materials 2016
301-1	Weight or volume of raw materials used	Annual reported on environmental data
301-2	Recycled materials used	Annual reported on environmental data
301-3	Recycled products and packaging materials	Annual reported on environmental data
GRI 302：Energy 2016
302-1	Energy consumption in the organization	Annual reported on environmental data
302-2	Energy consumption outside the organization	Annual reported on environmental data
302-3	Energy intensity	Annual reported on environmental data
302-4	Energy consumption reduction	Annual reported on environmental data
302-5	Reduce energy requirements for products and services	Annual reported on environmental data
GRI 303：Water and Wastewater 2018
303-1	Interaction with water as a shared resource	Annual reported on environmental data
303-2	Management of water effluents discharged -related impacts	Environmental Management
303-3	Water withdrawn	Annual reported on environmental data
303-4	Water effluents discharged	Annual reported on environmental data
303-5	Water consumption	Annual reported on environmental data
GRI 304：Biodiversity 2016
304-1	Business sites owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value that are not protected areas	TNFD Report 2024 (PDF)
304-2	Significant biodiversity impacts of activities, products, and services	TNFD Report 2024 (PDF)
304-3	Habitat protection and restoration	TNFD Report 2024 (PDF)
304-4	Species on the IUCN Red List and the National Conservation Species List that inhabit the area affected by the project	TNFD Report 2024 (PDF)
GRI 305：Emissions to the Atmosphere 2016
305-1	Direct greenhouse gas emissions (Scope 1)	Annual reported on environmental data
305-2	Indirect greenhouse gas emissions (Scope 2)	Annual reported on environmental data
305-3	Other indirect greenhouse gas emissions (Scope 3)	Annual reported on environmental data
305-4	Greenhouse gas emission intensity	Annual reported on environmental data
305-5	Greenhouse gas emissions reduction	Annual reported on environmental data
305-6	Ozone depleting substances (ODS) emissions	Annual reported on environmental data
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Annual reported on environmental data
GRI 306：Waste 2020
306-1	Significant waste generation and waste-related impacts	Annual reported on environmental data
306-2	Managing significant waste-related Impacts	Annual reported on environmental data
306-3	Waste generated	Annual reported on environmental data
306-4	Undisposed waste	Annual reported on environmental data
306-5	Disposed waste	Annual reported on environmental data
GRI 308：Assessment of Environmental Aspects of Suppliers 2016
308-1	New suppliers selected according to environmental criteria	Although the ratios are not compiled at this time, we ensure compliance with the Kanadevia Group Basic Procurement Principles, which incorporates ESG-related criteria, in all transactions.
308-2	Negative environmental impacts in the supply chain and actions taken	Although we do not currently conduct environmental impact assessments, we ensure compliance with the “Kanadevia Group Basic Procurement Principles” in all transactions, conduct surveys of suppliers' sustainability, and work with suppliers to build a sustainable supply chain through a cycle of “survey, evaluation and feedback, request for improvement, and re-evaluation, We are working with suppliers to build a sustainable supply chain.