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Sustainability - ESG data

GRI Standards Comparison Table

Basics 2021
Statement of Use Iida Group Holdings Co., Ltd. has submitted a report referencing the GRI Standards for the period from April 1, 2025 to March 31, 2026.
GRI used 1 : GRI 1: Foundations 2021

General disclosures

Disclosure matters Publication location
General Disclosure 2021
2-1 Organization details Company Profile
access
Company Profile
Integrated report
2-2 Entities covered by an organization's sustainability report Securities report
Integrated report
2-3 Reporting period, reporting frequency, contact information inquiry
Integrated report
2-4 Information correction/correction description
2-5 External guarantee Third party assurance report
2-6 Activities, value chains and other business relationships Business Introduction
Company Profile
News Release
Integrated report
2-7 Employee Social data
Integrated report
2-8 Workers other than employees
2-9 Governance structure and composition Corporate Governance
CG report
Risk Management
Integrated report
2-10 Nomination and selection in the highest governance body CG report
2-11 Chair of the highest governance body CG report
2-12 The role of the highest governance body in overseeing impact management Risk Management
Integrated report
2-13 Transferring responsibility for impact management CG report
Risk Management
Integrated report
2-14 The role of the highest governance body in sustainability reporting CG report
Risk Management
Integrated report
2-15 Conflict of interest CG report
2-16 Communicate serious concerns CG report
Risk management system
Governance
Integrated report
2-17 Collective knowledge of the highest governance body CG report
2-18 Performance evaluation of the highest governance body CG report
2-19 Compensation policy CG report
Securities report
Executive-related
Integrated report
2-20 Remuneration determination process CG report
Securities report
Integrated report
2-21 Percentage of total annual remuneration Securities report
Integrated report
2-22 Statement on strategies for sustainable development Top commitment
Top Message
Integrated report
2-23 Policy statement Management Philosophy
Sustainability Basic Policy
Integrated report
2-24 Putting the policy statement into practice Management Philosophy
Sustainability Basic Policy
Integrated report
2-25 Negative impact remediation process Business risks
Responding to climate change
Risk Management System
Governance (Whistleblowing)
2-26 Mechanisms for seeking advice and raising concerns Risk management system
2-27 Legal compliance Risk Management
Governance
Integrated report
2-28 Organizations eligible for membership
2-29 Approach to stakeholder engagement Materiality
Integrated report
2-30 Collective agreement

Material items

Disclosure matters Publication location
Material items 2021
3-1 Material item decision process Materiality
Integrated report
3-2 List of material items Materiality
Integrated report
3-3 Management of material items Materiality
Integrated report

Economy

Disclosure matters Publication location
Economic performance 2016
201-1 Direct economic value created and distributed Securities report
Performance Highlights
Integrated report
201-2 Financial impacts of climate change;
 Other risks and opportunities
Responding to climate change (strategy)
Integrated report
201-3 Defined benefit pension plan contributions;
 Other retirement plans
Securities report
201-4 Financial support received from the government Securities report
Presence in the local economy 2016
202-1 Regional minimum wage
Standard new employee salary ratio (by gender)
202-2 Percentage of senior management hired from local communities
Indirect economic impact 2016
203-1 Infrastructure investment and support services Forest conservation and management
203-2 Significant indirect economic impact Business risks
Procurement practices 2016
204-1 Percentage of spending on local suppliers
Anti-corruption 2016
205-1 Business establishments that conduct risk assessments related to corruption
205-2 Regarding anti-corruption policies and procedures;
 Communication and training
Governance (Compliance)
Integrated report
205-3 Confirmed cases of corruption and measures taken
Anti-competitive conduct 2016
206-1 Anti-competitive conduct, anti-trust;
 Legal actions received due to monopolistic practices
Taxes 2019
207-1 Approach to tax Tax
207-2 Tax governance, management and
risk management
Tax
207-3 Tax-related stakeholder engagement
and address concerns.
Tax
207-4 Country report

Environment

Disclosure matters Publication location
Biodiversity 2024
101-1 Policies to stop and reverse biodiversity loss Biodiversity conservation
101-2 Managing the impact on biodiversity
101-3 Access and profit sharing
101-4 Identifying the impact on biodiversity
101-5 Places with an impact on biodiversity
101-6 Direct causes of biodiversity loss
101-7 Changes in the state of biodiversity
101-8 Ecosystem services
Raw materials 2016
301-1 Weight or volume of raw materials used
301-2 Recycled materials used
301-3 Recycled products and packaging
Energy 2016
302-1 Energy consumption within the organization
302-2 Energy consumption outside the organization
302-3 Energy intensity
302-4 Reduce energy consumption
302-5 Reducing the energy requirements of products and services
Water and drainage 2018
303-1 Interaction with water as a shared resource Water resource conservation
Environmental data
Integrated report
303-2 Management of impacts related to wastewater
303-3 Water intake Water resource conservation
Environmental data
Integrated report
303-4 Drainage Water Resource Conservation
Environmental Data
303-5 Water consumption Environmental data
Emissions to the atmosphere 2016
305-1 Direct greenhouse gas (GHG) emissions
 (Scope 1)
Responding to climate change (indicators and targets)
Integrated report
305-2 Indirect greenhouse gas (GHG) emissions
 (Scope 2)
Responding to climate change (indicators and targets)
Integrated report
305-3 Other indirect greenhouse gas (GHG) emissions
 (Scope 3)
Responding to climate change (indicators and targets)
Integrated report
305-4 Greenhouse gas (GHG) emissions intensity Materiality
Integrated report
305-5 Reducing greenhouse gas (GHG) emissions Responding to climate change (indicators and targets)
Integrated report
305-6 Emissions of ozone depleting substances (ODS) Environmental data
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx),

and other significant air emissions.
Environmental data
Waste 2020
306-1 Significant waste generation and waste-related impacts
306-2 Managing significant waste-related impacts
306-3 Waste generated Environmental data
306-4 Waste not disposed of Environmental data
306-5 Disposed of waste Environmental data
Supplier Environmental Assessment 2016
308-1 New suppliers selected based on environmental standards
308-2 Negative environmental impact in the supply chain
Measures taken

Social

Disclosure matters Publication location
Employment 2016
401-1 Hiring and leaving employees Social data
human capital
Integrated report
401-2 Allowances provided to regular employees but not to non-regular employees
401-3 Childcare leave Securities report
Social data
Integrated report
Labor-management relations 2016
402-1 Minimum notice period for business changes
Occupational safety and health 2018
403-1 Occupational safety and health management system Work style reform and occupational safety and health
Integrated report
403-2 Hazard identification, risk assessment, accident investigation Work style reform and occupational safety and health
Integrated report
403-3 Occupational health services Work style reform and occupational safety and health
Integrated report
403-4 Worker participation and consultation in occupational safety and health;
 communication
Work style reform and occupational safety and health
Integrated report
403-5 Worker training on occupational safety and health Work style reform and occupational safety and health
Integrated report
403-6 Improving worker health Social data
Integrated report
403-7 Occupational health and safety directly linked to business relationships
 Prevention and mitigation of impacts
Work style reform and occupational safety and health
Integrated report
403-8 Workers covered by the occupational safety and health management system Work style reform and occupational safety and health
Integrated report
403-9 Work-related injuries Social data
403-10 Work-related illnesses and poor health Social data
Training and Education 2016
404-1 Average annual training hours per employee Social data
404-2 Employee skills improvement programs and
 Transition assistance program
human capital
Integrated report
404-3 Regular updates on performance and career development
% of employees receiving reviews
Diversity and Equal Opportunity 2016
405-1 Governance bodies and workforce diversity human capital
Social data
Integrated report
405-2 Ratio of basic salary and total remuneration between men and women Securities report
Social data
Non-discrimination 2016
406-1 Cases of discrimination and remedies taken
Freedom of Association and Collective Bargaining 2016
407-1 Freedom of association and the right to collective bargaining are at risk
 Potential locations and suppliers
Supply Chain Management
human rights
Child labor 2016
408-1 There is a significant risk regarding child labor cases
Offices and suppliers
Supply Chain Management
human rights
Forced labor 2016
409-1 There is a significant risk regarding forced labor cases
Offices and suppliers
Supply Chain Management
human rights
Security practices 2016
410-1 Security personnel trained in human rights policies and procedures
Indigenous rights 2016
411-1 Cases of violation of the rights of indigenous peoples
Local community 2016
413-1 Engagement with local communities, impact evaluation,
 Offices that implemented development programs
Environment (forest conservation)
413-2 Significant negative impact on local communities
Business establishments that cause (overt, latent)
Supplier Social Assessment 2016
414-1 New suppliers selected based on social criteria
414-2 Negative social impact in the supply chain
Measures taken
Public policy 2016
415-1 Political donations
Customer safety and health 2016
416-1 For product and service categories
Evaluation of safety and health impact
Product safety/quality
Housing performance evaluation
Integrated report
416-2 Safety and health impact of products and services
 Violation cases related to
Marketing and Labeling 2016
417-1 Product and Service Information and Labeling
Requirements
Product Safety and Quality
Housing performance evaluation
417-2 Product and Service Information and Labeling
Violation case
417-3 Regarding marketing communications
Violation case
Customer Privacy 2016
418-1 Regarding breach of customer privacy and loss of customer data
Complaint materialized