Sustainability

Comparative Tables

GRI Content Index
United Nations Global Compact Index

Statement of use	Zeon Corporation has reported the information cited in this GRI content index for the period [April 1, 2024–March 31, 2025] 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 Information
	2-2	Entities included in the organization’s sustainability reporting	Editorial Policy
	2-3	Reporting period, frequency and contact point	Editorial Policy
	2-4	Restatements of information	－
	2-5	External assurance	ESG Data
2. Activities and workers
	2-6	Activities, value chain and other business relationships	Supply Chain Management
	2-7	Employees	ESG Data
	2-8	Workers who are not employees	－
3. Governance
	2-9	Governance structure and composition	Corporate Governance
	2-10	Nomination and selection of the highest governance body	Corporate Governance
	2-11	Chair of the highest governance body	Corporate Governance Directors and Officers
	2-12	Role of the highest governance body in overseeing the management of impacts	Zeon's Sustainability Risk Management
	2-13	Delegation of responsibility for managing impacts	Zeon's Sustainability Risk Management
	2-14	Role of the highest governance body in sustainability reporting	Zeon's Sustainability Risk Management
	2-15	Conflicts of interest	Corporate Governance Corporate Governance Report (Japanese version only)
	2-16	Communication of critical concerns	Corporate Governance Corporate Governance Report (Japanese version only)
	2-17	Collective knowledge of the highest governance body	Corporate Governance Corporate Governance Report (Japanese version only)
	2-18	Evaluation of the performance of the highest governance body	Corporate Governance Corporate Governance Report (Japanese version only)
	2-19	Remuneration policies	Corporate Governance Corporate Governance Report (Japanese version only)
	2-20	Process to determine remuneration	Corporate Governance Corporate Governance Report (Japanese version only)
	2-21	Annual total compensation ratio	Corporate Governance Corporate Governance Report (Japanese version only)
4. Strategy, policies and practices
	2-22	Statement on sustainable development strategy	Message Zeon's Sustainability
	2-23	Policy commitments	Zeon's Sustainability
	2-24	Embedding policy commitments	Zeon's Sustainability
	2-25	Processes to remediate negative impacts	－
	2-26	Mechanisms for seeking advice and raising concerns	Compliance Risk Management
	2-27	Compliance with laws and regulations	Compliance
	2-28	Membership associations	Commitment to International Initiatives
5. Stakeholder engagement
	2-29	Approach to stakeholder engagement	Zeon's Sustainability
	2-30	Collective bargaining agreements	Human Resource Development

GRI Standard		Disclosure
Material Topics
GRI 3: Material Topics 2021
	3-1	Process to determine material topics	Zeon's Sustainability
	3-2	List of material topics	Zeon's Sustainability
	3-3	Management of material topics	Zeon's Sustainability

GRI Standard		Disclosure
GRI 200 Economic Standard Series
Economic Performance
GRI 201: Economic Performance 2016
	201-1	Direct economic value generated and distributed	Financial Highlights Download ESG Data
	201-2	Financial implications and other risks and opportunities due to climate change	Climate Change
	201-3	Defined benefit plan obligations and other retirement plans (Japanese version only)	Financial Flash Report (Japanese version only)
	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	Environment Corporate Social Contribution
	203-2	Significant indirect economic impacts	Zeon's Sustainability Corporate Social Contribution
Procurement Practices
GRI 204: Procurement Practices 2016
	204-1	Proportion of spending on local suppliers	Supply Chain Management
Anti-corruption
GRI 205: Anti-corruption 2016
	205-1	Operations assessed for risks related to corruption	Compliance Risk Management
	205-2	Communication and training about anti-corruption policies and procedures	Compliance Risk Management
	205-3	Confirmed incidents of corruption and actions taken	Compliance
Anti-competitive Behavior
GRI 206: Anti-competitive Behavior 2016
	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance
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 related to tax	－
	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	ESG Data
	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	Environmental Management ESG Data
	302-2	Energy consumption outside of the organization	ESG Data
	302-3	Energy intensity	ESG Data
	302-4	Reduction of energy consumption	Climate Change
	302-5	Reductions in energy requirements of products and services	Climate Change
Water and Effluents
GRI 303: Water and Effluents 2018
	303-1	Interactions with water as a shared resource	Resource Circulation and Pollution Prevention
	303-2	Management of water discharge-related impacts	Resource Circulation and Pollution Prevention
	303-3	Water withdrawal	Environmental Management ESG Data
	303-4	Water discharge	Environmental Management Resource Circulation and Pollution Prevention ESG Data
	303-5	Water consumption	Environmental Management ESG Data
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	Natural Capital and Biodiversity Conservation
	304-2	Significant impacts of activities, products, and services on biodiversity	Natural Capital and Biodiversity Conservation
	304-3	Habitats protected or restored	－
	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	Climate Change ESG Data
	305-2	Energy indirect (Scope 2) GHG emissions	Climate Change ESG Data
	305-3	Other indirect (Scope 3) GHG emissions	Climate Change ESG Data
	305-4	GHG emissions intensity	Climate Change ESG Data
	305-5	Reduction of GHG emissions	Climate Change ESG Data
	305-6	Emissions of ozone-depleting substances (ODS)	－
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Resource Circulation and Pollution Prevention
GRI 306: Waste
GRI 306: Waste 2020
	306-1	Waste generation and significant waste-related impacts	Environmental Management Resource Circulation and Pollution Prevention ESG Data
	306-2	Management of significant waste-related impacts	Resource Circulation and Pollution Prevention
	306-3	Waste generated	Resource Circulation and Pollution Prevention ESG Data
	306-4	Waste diverted from disposal	Resource Circulation and Pollution Prevention ESG Data
	306-5	Waste directed to disposal	Resource Circulation and Pollution Prevention ESG Data
Supplier Environmental Assessment
GRI 308: Supplier Environmental Assessment 2016
	308-1	New suppliers that were screened using environmental criteria	Supply Chain Management
	308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain Management

GRI Standard		Disclosure
GRI 400 Social Standards Series
Employment
GRI 401: Employment 2016
	401-1	New employee hires and employee turnover	Human Resource Development ESG Data
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	－
	401-3	Parental leave	Occupational Health and Safety / Health and Productivity Management ESG Data
Labor/Management Relations
GRI 402: Labor/Management Relations 2016
	402-1	Minimum notice periods regarding operational changes	Human Resource Development
Occupational Health and Safety
GRI 403: Occupational Health and Safety 2018
	403-1	Occupational health and safety management system	Occupational Health and Safety / Health and Productivity Management
	403-2	Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety / Health and Productivity Management
	403-3	Occupational health services	Occupational Health and Safety / Health and Productivity Management
	403-4	Worker participation, consultation, and communication on occupationalhealth and safety	Occupational Health and Safety / Health and Productivity Management
	403-5	Worker training on occupational health and safety	Occupational Health and Safety / Health and Productivity Management
	403-6	Promotion of worker health	Occupational Health and Safety / Health and Productivity Management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety / Health and Productivity Management
	403-8	Workers covered by an occupational health and safety management system	Occupational Health and Safety / Health and Productivity Management
	403-9	Work-related injuries	Occupational Health and Safety / Health and Productivity Management ESG Data
	403-10	Work-related ill health	Occupational Health and Safety / Health and Productivity Management ESG Data
Training and Education
GRI 404: Training and Education 2016
	404-1	Average hours of training per year per employee	－
	404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
	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 Resource Development ESG Data
	405-2	Ratio of basic salary and remuneration of women to men	ESG Data
Non-discrimination
GRI 406: Non-discrimination 2016
	406-1	Incidents of discrimination and corrective actions taken	Human Rights
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 Human Resource Development
Child Labor
GRI 408: Child Labor 2016
	408-1	Operations and suppliers at significant risk for incidents of child labor	Supply Chain Management
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	Supply Chain Management
Security Practices
GRI 410: Security Practices 2016
	410-1	Security personnel trained in human rights policies or procedures	Human Rights
Rights of Indigenous Peoples
GRI 411: Rights of Indigenous Peoples 2016
	411-1	Incidents of violations involving rights of indigenous peoples	Human Rights
Local Communities
GRI 413: Local Communities 2016
	413-1	Operations with local community engagement, impact assessments, and development programs	Corporate Social Contribution
	413-2	Operations with significant actual and potential negative impacts on local communities	Corporate Social Contribution
Supplier Social Assessment
GRI 414: Supplier Social Assessment 2016
	414-1	New suppliers that were screened using social criteria	Supply Chain Management
	414-2	Negative social impacts in the supply chain and actions taken	Supply Chain Management
Public Policy
GRI 415: Public Policy 2016
	415-1	Political contributions	ー
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	Resource Circulation and Pollution Prevention
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ー
Marketing and Labeling
GRI 417: Marketing and Labeling 2016
	417-1	Requirements for product and service information and labeling	Resource Circulation and Pollution Prevention
	417-2	Incidents of non-compliance concerning product and service information and labeling	ー
	417-3	Incidents of non-compliance concerning marketing communications	ー
Customer Privacy
GRI 418: Customer Privacy 2016
	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Compliance
Socioeconomic Compliance
GRI 419: Socioeconomic Compliance 2016
	419-1	Non-compliance with laws and regulations in the social and economic area	Compliance

This table shows the measures taken by, and reporting made by, 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
Principle 2: make sure that they are not complicit in human rights abuses.	Human Rights
Labour
Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;	Human Rights Human Resource Development
Principle 4: the elimination of all forms of forced and compulsory labour;	Human Rights
Principle 5: the effective abolition of child labour; and	Human Rights
Principle 6: the elimination of discrimination in respect of employment and occupation.	Human Rights
Environment
Principle 7: Businesses should support a precautionary approach to environmental challenges;	Environment
Principle 8: undertake initiatives to promote greater environmental responsibility; and	Environment
Principle 9: encourage the development and diffusion of environmentally friendly technologies.	Environment
Anti-Corruption
Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery.	Compliance