| GRI Standard | Topic disclosures | UBE WEB site |
|---|---|---|
| GRI 3: 2. Disclosures on material topics | ||
| 3-1 | Process to determine material topics | Materiality and SDGs |
| 3-2 | List of material topics | Materiality within the UBE Group |
| 3-3 | Management of material topics | Materiality and SDGs |
| Addressing Global Environmental Issues: Basic Guidelines | ||
| Talent Management > Policy and Basic Mindset | ||
| Corporate Governance > Policy and Basic Mindset | ||
| GRI Standard | Topic disclosures | UBE WEB site |
|---|---|---|
| GRI 201: Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | Five-Year Financial Summary (P.90) |
| Securities Report | ||
| 201-2 | Financial implications and other risks and opportunities due to climate change | 1. Addressing Climate Change (Carbon Neutrality) |
| Responding to the Task Force on Climate-Related Financial Disclosures (TCFD) | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | Securities Report |
| 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 | Sustainability > Social Contribution Activities |
| 203-2 | Significant indirect economic impacts | 1. Addressing Climate Change (Carbon Neutrality) |
| 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 | Anti-Corruption |
| 205-2 | Communication and training about anti-corruption policies and procedures | Compliance |
| Risk Management | ||
| Sustainable Procurement | ||
| 205-3 | Confirmed incidents of corruption and actions taken | Anti-Corruption > Targets and Performance |
| GRI 206: Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior anti-trust, and monopoly practices | Anti-Corruption > Targets and Performance There have been no cases of legal action being taken against us |
| GRI 207: Tax 2019 | ||
| 207-1 | Approach to tax | Tax Initiatives |
| 207-2 | Tax governance, control, and risk management | Tax Initiatives |
| 207-3 | Stakeholder engagement and management of concerns related to tax | — |
| 207-4 | Country-by-country reporting | — |
| GRI Standard | Topic disclosures | UBE WEB site |
|---|---|---|
| GRI 301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | Environmental Performance |
| 301-2 | Recycled input materials used | Recycling of Plastic Resources |
| Reducing Industrial Waste | ||
| 301-3 | Reclaimed products and their packaging materials | “U-BE-INFINITY™”Environmentally Friendly Product Brand |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Environmental Performance Data |
| 302-2 | Energy consumption outside of the organization | Trends in the Volume of GHG Emissions, Energy Consumption, etc. |
| 302-3 | Energy intensity | GHG Emission Intensity (GHG emissions per unit of production) |
| 302-4 | Reduction of energy consumption | Trends in the Volume of GHG Emissions, Energy Consumption, etc. |
| 302-5 | Reductions in energy requirements of products and services | Initiatives to Reduce GHG Emissions |
| GRI 303: Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | 3. Contributing to the Conservation and Restoration of the Natural Environment (Nature Positive) > Fiscal 2023 Initiatives |
| 303-2 | Management of water discharge-related impacts | 3. Contributing to the Conservation and Restoration of the Natural Environment (Nature Positive) > Fiscal 2023 Initiatives |
| 303-3 | Water withdrawal | Water Resource Usage |
| 303-4 | Water discharge | Water Resource Usage |
| 303-5 | Water consumption | Water Resource Usage |
| 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 | Verifying Proximity to Key Biodiversity Conservation Areas |
| 304-2 | Significant impacts of activities, products and services on biodiversity | — |
| 304-3 | Habitats protected or restored | Biodiversity Conservation |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Verifying Proximity to Key Biodiversity Conservation Areas |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | Initiatives to Reduce GHG Emissions |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Initiatives to Reduce GHG Emissions |
| 305-3 | Other indirect (Scope 3) GHG emissions | Trends in the Volume of GHG Emissions, Energy Consumption, etc. |
| 305-4 | GHG emissions intensity | GHG Emission Intensity (GHG emissions per unit of production) |
| 305-5 | Reduction of GHG emissions | Roadmap for Carbon Neutrality |
| Initiatives to Reduce GHG Emissions | ||
| Trends in the Volume of GHG Emissions, Energy Consumption, etc. | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | Trends in the Volume of GHG Emissions, Energy Consumption, etc. |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Environmental Performance |
| Suppressing Chemical Substance Emissions | ||
| GRI 306: Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | Responsible Care Activities |
| 2. Contributing to a Recycling-Based Society (Circular Economy) | ||
| 306-2 | Management of significant waste-related impacts | Responsible Care Activities |
| 2. Contributing to a Recycling-Based Society (Circular Economy) | ||
| 306-3 | Waste generated | Environmental Performance |
| Reducing Industrial Waste | ||
| 306-4 | Waste diverted from disposal | Reducing Industrial Waste |
| 306-5 | Waste directed to disposal | Reducing Industrial Waste |
| GRI 308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | Relationships with Suppliers |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Relationships with Suppliers |
| GRI Standard | Topic disclosures | UBE WEB site |
|---|---|---|
| GRI 401: Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | Hiring |
| 4. Recruiting Specialists | ||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | (1) Human Resource Development |
| 401-3 | Parental leave | Diverse, Flexible, and Efficient Work Practices |
| GRI 403: Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | Occupational Safety and Health |
| Management System Acquisitions | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Eliminating Major Occupational Accidents |
| Process Safety and Disaster Prevention | ||
| 403-3 | Occupational health services | Health Management |
| Occupational Safety and Health | ||
| 403-4 | Worker participation, consultation and communication on occupational health and safety | Occupational Safety and Health > Initiatives |
| 403-5 | Worker training on occupational health and safety | Occupational Safety and Health > Initiatives |
| 403-6 | Promotion of worker health | Health Management |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Safety and Health > Initiatives |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational Safety and Health > Targets and Performance |
| Management System Acquisitions | ||
| 403-9 | Work-related injuries | Eliminating Major Occupational Accidents |
| 403-10 | Work-related ill health | Occupational Safety and Security |
| GRI 404: Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | 3. Personnel System and Talent Education |
| Training | ||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Basic Mindset Toward Our Talent Strategy to Promote Growth in Specialty Chemicals |
| 3. Personnel System and Talent Education | ||
| 4. Increasing Job Satisfaction | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | 2. Dialogue with Employees |
| 4. Increasing Job Satisfaction | ||
| GRI 405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Corporate Governance System |
| Board of Directors | ||
| Diversity, Equity & Inclusion > Targets and Performance | ||
| 405-2 | Diversity of governance bodies and employees | 1. Providing Greater Opportunities for Women > (4) Wage Gaps between Men and Women |
| GRI 406: Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | 1. Providing Greater Opportunities for Women |
| 1. Providing Greater Opportunities for Women > (4) Wage Gaps between Men and Women | ||
| 2. Promoting Activity Among Senior Talent | ||
| Diverse, Flexible, and Efficient Work Practices | ||
| 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 | Content listed in the UBE Group Sustainable Procurement Guidelines is requested from each of our business partners |
| GRI 408: Child Labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Content listed in the UBE Group Sustainable Procurement Guidelines is requested from each of our business partners |
| GRI 409: Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Content listed in the UBE Group Sustainable Procurement Guidelines is requested from each of our business partners |
| GRI 410: Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | Human Rights Training and Education for Employees |
| GRI 411: Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | — |
| GRI 413: Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments and development programs | Responsible Care > Initiatives |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | — |
| GRI414：Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | Sustainable Procurement |
| 414-2 | Negative social impacts in the supply chain and actions taken | Sustainable Procurement |
| GRI 415: Public Policy 2016 | ||
| 415-1 | Political contributions | Political Contributions |
| GRI 416: Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Product Liability (Management of Chemical Substances) |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Product Liability (Management of Chemical Substances) > Targets and Performance |
| GRI 417: MARKETING AND LABELING 2016 | ||
| 417-1 | Requirements for product and service information and labeling | Quality |
| Product Liability (Management of Chemical Substances) > Initiatives | ||
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Quality |
| Product Liability (Management of Chemical Substances) > Targets and Performance | ||
| 417-3 | Incidents of non-compliance concerning marketing communications | — |
| GRI 418: Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and loss es of customer data | — |