GRI Content Index
GRI Content Index
Universal Standards
Universal Standards
| No. | DISCLOSURE | LOCATION |
| GRI 1 | Foundation 2021 | |
| Statement of use | Nisshinbo Micro Devices Group reports with reference to the GRI Standards for the period January 1, 2024 through December 31, 2024. | |
| GRI 1 used | GRI 1: Foundation 2021 | |
| GRI sector-specific standards to be used | There are currently no applicable sector-specific standards. | |
| GRI 2 | General Disclosures 2021 | |
| 1. Organization and Reporting Practices | ||
| 2-1 | Organizational details | Corporate Profile |
| 2-2 | Entities included in the organization’s sustainability reporting | Business Lines |
| 2-3 | Reporting period, frequency and contact point | Editing Policy |
| 2-4 | Restatements of information | No correction or revision of information. |
| 2-5 | External assurance | Compliance with Environmental Regulations of Local Governments |
| 2. Business Activities and Workers | ||
| 2-6 | Activities, value chain and other business relationships | Corporate Profile |
| 2-7 | Employees | – |
| 2-8 | Workers who are not employees | – |
| 3. Governance | ||
| 2-9 | Governance structure and composition | Governance |
| 2-10 | Nomination and selection of the highest governance body | Governance |
| 2-11 | Chair of the highest governance body | Governance |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Governance |
| 2-13 | Delegation of responsibility for managing impacts | Governance |
| 2-14 | Role of the highest governance body in sustainability reporting | – |
| 2-15 | Conflicts of interest | – |
| 2-16 | Communication of critical concerns | – |
| 2-17 | Collective knowledge of the highest governance body | – |
| 2-18 | Evaluation of the performance of the highest governance body | – |
| 2-19 | Remuneration policies | – |
| 2-20 | Process to determine remuneration | – |
| 2-21 | Annual total compensation ratio | – |
| 4. Strategy, Policy and Practice | ||
| 2-22 | Statement on sustainable development strategy | – |
| 2-23 | Policy commitments | Top Message |
| 2-24 | Embedding policy commitments | Sustainability Promotion Plan and KPIs |
| 2-25 | Processes to remediate negative impacts | Governance |
| 2-26 | Mechanisms for seeking advice and raising concerns | Thorough Compliance and Corporate Ethics |
| 2-27 | Compliance with laws and regulations | Thorough Compliance and Corporate Ethics |
| 2-28 | Membership associations | Commitment to Initiatives |
| 5. Stakeholder Engagement | ||
| 2-29 | Approach to stakeholder engagement | Stakeholder Engagement |
| 2-30 | Collective bargaining agreements | Relationship with Employees |
| GRI 3 | Material Topics 2021 | |
| 3-1 | Process to determine material topics | Materiality |
| 3-2 | List of material topics | Materiality |
| 3-3 | Management of material topics | Sustainability Promotion Plan and KPIs |
Topic-specific Standards (Economic)
Topic-specific Standards (Economic)
| No. | DISCLOSURE | LOCATION |
| GRI 201 | Market Presence 2016 | |
| 201-1 | Direct economic value generated and distributed | Value-Creation Process |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Information Disclosure Based on TCFD Recommendations |
| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Securities Report (Japanese Eddition, P.114) |
| 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 | Water Resource Conservation |
| 203-2 | Significant indirect economic impacts | – |
| 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 | Governance |
| 205-2 | Communication and training about anti-corruption policies and procedures | Thorough Compliance and Corporate Ethics |
| 205-3 | Confirmed incidents of corruption and actions taken | Thorough Compliance and Corporate Ethics |
| GRI 206 | Anti-competitive Behavior 2016 | |
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Thorough Compliance and Corporate Ethics |
| GRI 207 | Tax 2019 | |
| 207-1 | Approach to tax | Nisshinbo Group Tax Policy |
| 207-2 | Tax governance, control, and risk management | Nisshinbo Group Tax Policy |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Nisshinbo Group Tax Policy |
| 207-4 | Country-by-country reporting | – |
Topic-specific Standards (Environmental)
Topic-specific Standards (Environmental)
| No. | DISCLOSURE | LOCATION |
| GRI 301 | Materials 2016 | |
| 301-1 | Materials used by weight or volume | – |
| 301-2 | Recycled input materials used | Energy Conservation and Resource Conservation |
| 301-3 | Reclaimed products and their packaging materials | Energy Conservation and Resource Conservation |
| GRI 302 | Energy 2016 | |
| 302-1 | Energy consumption within the organization | Energy Conservation and Resource Conservation |
| 302-2 | Energy consumption outside of the organization | Environmental Data |
| 302-3 | Energy intensity | Energy Conservation and Resource Conservation |
| 302-4 | Reduction of energy consumption | Energy Conservation and Resource Conservation |
| 302-5 | Reductions in energy requirements of products and services | Promoting Life Cycle Assessment |
| GRI 303 | Water and Effluents 2018 | |
| 303-1 | Interactions with water as a shared resource | Water Resource Conservation |
| 303-2 | Management of water discharge-related impacts | Water Resource Conservation |
| 303-3 | Water withdrawal | Environmental Data |
| 303-4 | Water discharge | Environmental Data |
| 303-5 | Water consumption | Environmental Data |
| 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 | Biodiversity Conservation |
| 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 | Biodiversity Conservation |
| GRI 305 | Emissions 2016 | |
| 305-1 | Direct (Scope 1) GHG emissions | Compliance with Environmental Regulations of Local Governments |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Compliance with Environmental Regulations of Local Governments |
| 305-3 | Other indirect (Scope 3) GHG emissions | Environmental Data |
| 305-4 | GHG emissions intensity | – |
| 305-5 | Reduction of GHG emissions | Compliance with Environmental Regulations of Local Governments |
| 305-6 | Emissions of ozone-depleting substances (ODS) | – |
| 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Chemical Substances |
| GRI 306 | Waste 2020 | |
| 306-1 | Waste generation and significant waste-related impacts | Energy Conservation and Resource Conservation |
| 306-2 | Management of significant waste-related impacts | Energy Conservation and Resource Conservation |
| 306-3 | Waste generated | – |
| 306-4 | Waste diverted from disposal | Energy Conservation and Resource Conservation |
| 306-5 | Waste directed to disposal | Energy Conservation and Resource Conservation |
| GRI 308 | Supplier Environmental Assessment 2016 | |
| 308-1 | New suppliers that were screened using environmental criteria | Promoting Supply Chains |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Promoting Supply Chains |
Topic-specific Standards (Social)
Topic-specific Standards (Social)
| No. | DISCLOSURE | LOCATION |
| GRI 401 | Employment 2016 | |
| 401-1 | New employee hires and employee turnover | 2024 ESG SDGs KPI |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | – |
| 401-3 | Parental leave | 2024 ESG SDGs KPI |
| GRI 402 | Labor/Management Relations 2016 | |
| 402-1 | Minimum notice periods regarding operational changes | – |
| GRI 403 | Occupational Health and Safety 2018 | |
| 403-1 | Occupational health and safety management system | Safety and Health Policy |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Safety and Health Policy |
| 403-3 | Occupational health services | Safety and Health Policy |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Safety and Health Policy |
| 403-5 | Worker training on occupational health and safety | Safety and Health Policy |
| 403-6 | Promotion of worker health | Promoting Health Management |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Safety and Health Policy |
| 403-8 | Workers covered by an occupational health and safety management system | Safety and Health Policy |
| 403-9 | Work-related injuries | Safety and Health Policy |
| 403-10 | Work-related ill health | Promoting Health Management |
| 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 | – |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | – |
| GRI 405 | Diversity and Equal Opportunity 2016 | |
| 405-1 | Diversity of governance bodies and employees | Work Style Reform D&I, Promotion of Women's Empowerment |
| 405-2 | Ratio of basic salary and remuneration of women to men | – |
| GRI 406 | Non-discrimination 2016 | |
| 406-1 | Incidents of discrimination and corrective actions taken | Thorough Compliance and Corporate Ethics |
| GRI 407 | Freedom of Association and Collective Bargaining2016 | |
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | – |
| GRI 408 | Child Labor 2016 | |
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Human Rights Due Diligence Initiatives |
| GRI 409 | Forced or Compulsory Labor 2016 | |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Human Rights Due Diligence Initiatives |
| GRI 410 | Security Practices 2016 | |
| 410-1 | Security personnel trained in human rights policies or procedures | Human Rights Due Diligence Initiatives |
| 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 | – |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Not applicable |
| GRI 414 | Supplier Social Assessment 2016 | |
| 414-1 | New suppliers that were screened using social criteria | Promoting Supply Chains |
| 414-2 | Negative social impacts in the supply chain and actions taken | Thorough Compliance and Corporate Ethics |
| GRI 415 | Public Policy 2016 | |
| 415-1 | Political contributions | – |
| GRI 416 | Customer Health and Safety 2016 | |
| 416-1 | Assessment of the health and safety impacts of product and service categories | – |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | – |
| GRI 417 | Marketing and Labeling 2016 | |
| 417-1 | Requirements for product and service information and labeling | – |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | – |
| 417-3 | Incidents of non-compliance concerning marketing communications | – |
| GRI418 | Customer Privacy 2016 | |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | – |