Sustainability

Comparative Tables

GRI Content Index
United Nations Global Compact Index

This report uses GRI Standards as reference.
The following reports also include disclosures.

Corporate governance Report

Statement of use	Zeon Corporation has reported the information cited in this GRI content index for the period [April 1, 2022–March 31, 2023] with reference to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

GRI Standard		Disclosure	Published format or item and page number
General Disclosures
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
	2-1	Organizational details	Company Profile [Web page]
	2-2	Entities included in the organization’s sustainability reporting	Editorial Policy [Sustainability Report P.2 / PDF: 11.26MB]
	2-3	Reporting period, frequency and contact point	Editorial Policy [Sustainability Report P.2 / PDF: 11.26MB]
	2-4	Restatements of information	Editorial Policy [Sustainability Report P.2 / PDF: 11.26MB]
	2-5	External assurance	—
2. Activities and workers
	2-6	Activities, value chain and other business relationships	—
	2-7	Employees	ESG Data [Web page]
	2-8	Workers who are not employees	—
3. Governance
	2-9	Governance structure and composition	Corporate Governance Report [Web page],Corporate Governance [Sustainability Report P.60 / PDF: 11.26MB]
	2-10	Nomination and selection of the highest governance body	Corporate Governance Report [Web page],Corporate Governance [Integrated Report P.71 / PDF: 6.68MB]
	2-11	Chair of the highest governance body	Corporate Governance Report [Web page]
	2-12	Role of the highest governance body in overseeing the management of impacts	Zeon’s Sustainability [Web page], Sustainability Management [Sustainability Report P.7 / PDF: 11.26MB], Risk Management [Web page], Risk Management [Sustainability Report P.62 / PDF: 11.26MB]
	2-13	Delegation of responsibility for managing impacts	Zeon’s Sustainability [Web page],Sustainability Management [Sustainability Report P.7 / PDF: 11.26MB],Risk Management [Web page],Risk Management [Sustainability Report P.62 / PDF: 11.26MB]
	2-14	Role of the highest governance body in sustainability reporting	Zeon’s Sustainability [Web page],Sustainability Management [Sustainability Report P.7 / PDF: 11.26MB]
	2-15	Conflicts of interest	Corporate Governance Report [Web page]
	2-16	Communication of critical concerns	Corporate Governance Report [Web page]
	2-17	Collective knowledge of the highest governance body	Corporate Governance Report [Web page]
	2-18	Evaluation of the performance of the highest governance body	Corporate Governance Report [Web page]
	2-19	Remuneration policies	Corporate Governance Report [Web page],Corporate Governance [Integrated Report P.75 / PDF: 6.68MB]
	2-20	Process to determine remuneration	Corporate Governance Report [Web page],Corporate Governance [Integrated Report P.75 / PDF: 6.68MB]
	2-21	Annual total compensation ratio	Corporate Governance Report [Web page], Corporate Governance [Integrated Report P.75 / PDF: 6.68MB]
4. Strategy, policies and practices
	2-22	Statement on sustainable development strategy	Zeon’s Sustainability [Web page],Sustainability Management [Sustainability Report P.6 / PDF: 11.26MB]
	2-23	Policy commitments	Zeon’s Sustainability [Web page],Sustainability Management [Sustainability Report P.6 / PDF: 11.26MB]
	2-24	Embedding policy commitments	Zeon’s Sustainability [Web page],Sustainability Management [Sustainability Report P.6 / PDF: 11.26MB]
	2-25	Processes to remediate negative impacts	—
	2-26	Mechanisms for seeking advice and raising concerns	—
	2-27	Compliance with laws and regulations	Compliance [Web page],Compliance [Sustainability Report P.63 / PDF: 11.26MB]
	2-28	Membership associations	Becoming a Signatory to the United Nations Global Compact and Participating in Subcommittee Activities [Web page],Becoming a Signatory to the United Nations Global Compact and Participating in Subcommittee Activities [Sustainability Report P.30 / PDF: 11.26MB]
5. Stakeholder engagement
	2-29	Approach to stakeholder engagement	Stakeholder Engagement [Integrated Report P.61 / PDF: 6.68MB]
	2-30	Collective bargaining agreements	Labor Agreements and Communication between Labor and Management [Sustainability Report P.40 / PDF: 11.26MB]

GRI Standard		Disclosure
Material Topics
GRI 3: Material Topics 2021
	3-1	Process to determine material topics	Activities to Define Materiality [Integrated Report P.58 / PDF: 6.68MB]
	3-2	List of material topics	—
	3-3	Management of material topics	—

GRI Standard		Disclosure
GRI 200 Economic Standard Series
Economic Performance
GRI 201: Economic Performance 2016
	201-1	Direct economic value generated and distributed	Financial and Non-financial Highlights [Integrated Report P.13 / PDF: 6.68MB], Data [Integrated Report P.77 / PDF: 6.68MB]
	201-2	Financial implications and other risks and opportunities due to climate change	Risk and Opportunity [Integrated Report P.26 / PDF: 6.68MB],TCFD [Integrated Report P.66 / PDF: 6.68MB]
	201-3	Defined benefit plan obligations and other retirement plans	—
	201-4	Financial assistance received from government	—
Market Presence
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	—
Indirect Economic Impacts
GRI 203: Indirect Economic Impacts 2016
	203-1	Infrastructure investments and services supported	—
	203-2	Significant indirect economic impacts	—
Procurement Practices
GRI 204: Procurement Practices 2016
	204-1	Proportion of spending on local suppliers	—
Anti-corruption
GRI 205: Anti-corruption 2016
	205-1	Operations assessed for risks related to corruption	—
	205-2	Communication and training about anti-corruption policies and procedures	Compliance [Web page],Compliance [Sustainability Report P.63 / PDF: 11.26MB]
	205-3	Confirmed incidents of corruption and actions taken	—
Anti-competitive Behavior
GRI 206: Anti-competitive Behavior 2016
	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance [Web page],Compliance [Sustainability Report P.63 / PDF: 11.26MB]
Tax
GRI 207: Tax 2019
	207-1	Approach to tax	—
	207-2	Tax governance, control, and risk management	—
	207-3	Stakeholder engagement and management of concerns	—
	207-4	Country-by-country reporting	—

GRI Standard		Disclosure
GRI 300 Environmental Standards Series
Materials
GRI 301: Materials 2016
	301-1	Materials used by weight or volume	—
	301-2	Recycled input materials used	—
	301-3	Reclaimed products and their packaging materials	—
Energy
GRI 302: Energy 2016
	302-1	Energy consumption within the organization	Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB], ESG Data - Environment [Web page], ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	302-2	Energy consumption outside of the organization	—
	302-3	Energy intensity	ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	302-4	Reduction of energy consumption	Climate Change [Web page],Climate Change [Sustainability Report P.17 / PDF: 11.26MB]
	302-5	Reductions in energy requirements of products and services	Climate Change [Web page],Climate Change [Sustainability Report P.17 / PDF: 11.26MB]
Water and Effluents
GRI 303: Water and Effluents 2018
	303-1	Interactions with water as a shared resource	Resources and Pollution Prevention [Web page],Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB]
	303-2	Management of water discharge-related impacts	Resources and Pollution Prevention [Web page],Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB]
	303-3	Water withdrawal	ESG Data - Environment [Web page],Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	303-4	Water discharge	ESG Data - Environment [Web page],Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB],Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	303-5	Water consumption	ESG Data - Environment [Web page],Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
Biodiversity
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	—
	304-3	Habitats protected or restored	Community [Sustainability Report P.58 / PDF: 11.26MB]
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	—
Emissions
GRI 305: Emissions 2016
	305-1	Direct (Scope 1) GHG emissions	Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB],Climate Change [Web page],Climate Change [Sustainability Report P.17 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	305-2	Energy indirect (Scope 2) GHG emissions	Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB],Climate Change [Web page],Climate Change [Sustainability Report P.17 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	305-3	Other indirect (Scope 3) GHG emissions	—
	305-4	GHG emissions intensity	—
	305-5	Reduction of GHG emissions	Climate Change [Web page],Climate Change [Sustainability Report P.17 / PDF: 11.26MB]
	305-6	Emissions of ozone-depleting substances (ODS)	ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
GRI 306: Waste
GRI 306: Waste 2020
	306-1	Waste generation and significant waste-related impacts	Overview of Environmental Impacts [Sustainability Report P.15 / PDF: 11.26MB],Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	306-2	Management of significant waste-related impacts	Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB]
	306-3	Waste generated	Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	306-4	Waste diverted from disposal	Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
	306-5	Waste directed to disposal	Air, Water, and Waste Materials [Sustainability Report P.22 / PDF: 11.26MB],ESG Data - Environment [Web page],ESG Data [Sustainability Report P.65 / PDF: 11.26MB]
Supplier Environmental Assessment
GRI 308: Supplier Environmental Assessment 2016
	308-1	New suppliers that were screened using environmental criteria	Supply Chain [Sustainability Report P.27・28 / PDF: 11.26MB]
	308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain [Sustainability Report P.27・28 / PDF: 11.26MB]

GRI Standard		Disclosure
GRI 400 Social Standards Series
Employment
GRI 401: Employment 2016
	401-1	New employee hires and employee turnover	Diverse Human Resources [Sustainability Report P.33 / PDF: 11.26MB],ESG Data - Social [Web page],ESG Data [Sustainability Report P.67 / PDF: 11.26MB]
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	—
	401-3	Parental leave	Specific Initiatives to Realize Freedom and Well-Being [Sustainability Report P.39 / PDF: 11.26MB],ESG Data - Social [Web page],ESG Data [Sustainability Report P.67 / PDF: 11.26MB]
Labor/Management Relations
GRI 402: Labor/Management Relations 2016
	402-1	Minimum notice periods regarding operational changes	Labor Agreements and Communication between Labor and Management [Sustainability Report P.40 / PDF: 11.26MB]
Occupational Health and Safety
GRI 403: Occupational Health and Safety 2018
	403-1	Occupational health and safety management system	Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB]
	403-2	Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB]
	403-3	Occupational health services	Promotion of Health and Productivity Management and Freedom/Well-Being [Sustainability Report P.36 / PDF: 11.26MB]
	403-4	Worker participation, consultation, and communication on occupationalhealth and safety	Promotion of Health and Productivity Management and Freedom/Well-Being [Sustainability Report P.36 / PDF: 11.26MB]
	403-5	Worker training on occupational health and safety	Promotion of Health and Productivity Management and Freedom/Well-Being [Sustainability Report P.38 / PDF: 11.26MB],Occupational Health and Safety Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB]
	403-6	Promotion of worker health	Promotion of Health and Productivity Management and Freedom/Well-Being [Sustainability Report P.38 / PDF: 11.26MB],Occupational Health and Safety Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB]
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB]
	403-8	Workers covered by an occupational health and safety management system	Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB]
	403-9	Work-related injuries	Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB],ESG Data - Social [Web page],ESG Data [Sustainability Report P.66 / PDF: 11.26MB]
	403-10	Work-related ill health	Occupational Health and Safety [Sustainability Report P.44 / PDF: 11.26MB],ESG Data - Social [Web page],ESG Data [Sustainability Report P.66 / PDF: 11.26MB]
Training and Education
GRI 404: Training and Education 2016
	404-1	Average hours of training per year per employee	ESG Data - Governance [Web page],ESG Data [Sustainability Report P.68 / PDF: 11.26MB]
	404-2	Programs for upgrading employee skills and transition assistance programs	Reformation of the Personnel System [Sustainability Report P.41 / PDF: 11.26MB],Organizational and Human Resources Development [Sustainability Report P.42 / PDF: 11.26MB]
	404-3	Percentage of employees receiving regular performance and career development reviews	—
Diversity and Equal Opportunity
GRI 405: Diversity and Equal Opportunity 2016
	405-1	Diversity of governance bodies and employees	Human Resources [Sustainability Report P.29 / PDF: 11.26MB],ESG Data - Social [Web page],ESG Data - Governance [Web page],ESG Data [Sustainability Report P.67・68 / PDF: 11.26MB]
	405-2	Ratio of basic salary and remuneration of women to men	Financial and Non-financial Highlights [Integrated Report P.14 / PDF: 6.68MB]
Non-discrimination
GRI 406: Non-discrimination 2016
	406-1	Incidents of discrimination and corrective actions taken	Human Rights [Web page],Human Rights [Sustainability Report P.26 / PDF: 11.26MB]
Freedom of Association and Collective Bargaining
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	Human Rights [Web page],Human Rights [Sustainability Report P.26 / PDF: 11.26MB],Labor Agreements and Communication between Labor and Management [Sustainability Report P.40 / PDF: 11.26MB]
Child Labor
GRI 408: Child Labor 2016
	408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights [Web page],Human Rights [Sustainability Report P.26 / PDF: 11.26MB]
Forced or Compulsory Labor
GRI 409: Forced or Compulsory Labor 2016
	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights [Web page],Human Rights [Sustainability Report P.26 / PDF: 11.26MB]
Security Practices
GRI 410: Security Practices 2016
	410-1	Security personnel trained in human rights policies or procedures	—
Rights of Indigenous Peoples
GRI 411: Rights of Indigenous Peoples 2016
	411-1	Incidents of violations involving rights of indigenous peoples	Human Rights [Web page],Human Rights [Sustainability Report P.26 / PDF: 11.26MB]
Local Communities
GRI 413: Local Communities 2016
	413-1	Operations with local community engagement, impact assessments, and development programs	Community [Web page],Community [Sustainability Report P.54 / PDF: 11.26MB]
	413-2	Operations with significant actual and potential negative impacts on local communities	Community [Web page],Community [Sustainability Report P.54 / PDF: 11.26MB]
Supplier Social Assessment
GRI 414: Supplier Social Assessment 2016
	414-1	New suppliers that were screened using social criteria	Supply Chain [Sustainability Report P.27-28 / PDF: 11.26MB]
	414-2	Negative social impacts in the supply chain and actions taken	Supply Chain [Sustainability Report P.27-28 / PDF: 11.26MB]
Public Policy
GRI 415: Public Policy 2016
	415-1	Political contributions	—
Customer Health and Safety
GRI 416: Customer Health and Safety 2016
	416-1	Assessment of the health and safety impacts of product and service categories	Resources and Pollution Prevention [Web page],Chemical Product Safety Information [Sustainability Report P.24 / PDF: 11.26MB]
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	—
Marketing and Labeling
GRI 417: Marketing and Labeling 2016
	417-1	Requirements for product and service information and labeling	Resources and Pollution Prevention [Web page],Chemical Product Safety Information [Sustainability Report P.24 / PDF: 11.26MB]
	417-2	Incidents of non-compliance concerning product and service information and labeling	—
	417-3	Incidents of non-compliance concerning marketing communications	—
Customer Privacy
GRI 418: Customer Privacy 2016
	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Compliance [Web page],Compliance [Sustainability Report P.63 / PDF: 11.26MB]
Socioeconomic Compliance
GRI 419: Socioeconomic Compliance 2016
	419-1	Non-compliance with laws and regulations in the social and economic area	Compliance [Web page],Compliance [Sustainability Report P.63 / PDF: 11.26MB]

This table shows the measures taken by, and reporting made by, the Zeon Group in relation to the Ten Principles of the UN Global Compact promoted by the United Nations.

The UN Global Compact	Corresponding page in the Sustainability Report
Human Rights
Principle 1: Businesses should support and respect the protection of internationally proclaimed human rights; and	Human Rights [Web page]／Human Rights [Sustainability Report P.26／PDF: 11.26MB]
Principle 2: make sure that they are not complicit in human rights abuses.	Human Rights [Web page]/Human Rights [Sustainability Report P.26／PDF: 11.26MB]
Labour
Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;	Human Rights [Web page]/Human Rights [Sustainability Report P.26／PDF: 11.26MB] Human Resources [Web page]/Human Resources [Sustainability Report P.40／PDF: 11.26MB]
Principle 4: the elimination of all forms of forced and compulsory labour;	Human Rights [Web page]/Human Rights [Sustainability Report P.26／PDF: 11.26MB]
Principle 5: the effective abolition of child labour; and	Human Rights [Web page]/Human Rights [Sustainability Report P.26／PDF: 11.26MB]
Principle 6: the elimination of discrimination in respect of employment and occupation.	Human Rights [Web page]/Human Rights [Sustainability Report P.26／PDF: 11.26MB]
Environment
Principle 7: Businesses should support a precautionary approach to environmental challenges;	Policies (Environmental Philosophy) [Web page]/Environment [Sustainability Report P.12-13／PDF: 11.26MB]
Principle 8: undertake initiatives to promote greater environmental responsibility; and	Policies (Environmental Philosophy) [Web page]/Environment [Sustainability Report P.12-13／PDF: 11.26MB]
Principle 9: encourage the development and diffusion of environmentally friendly technologies.	Policies (Environmental Philosophy) [Web page]/Environment [Sustainability Report P.12-13／PDF: 11.26MB]
Anti-Corruption
Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery.	Human Rights [Web page]/Human Rights [Sustainability Report P.26／PDF: 11.26MB] Compliance [Web page]/Compliance [Sustainability Report P.63／PDF: 11.26MB]