Comparative Tables (GRI Content Index/SASB)

Comparative Tables (GRI Content Index/SASB)

GRI Content Index

Statement of use The Nissui Group has reported in accordance with the GRI Standards for the period from 1 April 2024 to 31 March 2025.
GRI1 used GRI1: Foundation 2021
Applicable GRI Sector Standard GRI13: Agriculture, Aquaculture and Fishing Sectors 2022

General disclosures

Disclosure Location
GRI 2: General Disclosures 2021
2-1 Organizational details Company Overview
Access & Office Locations
Global Network
2-2 Entities included in the organization’s sustainability reporting The Nissui Group's Businesses
Global Network
2-3 Reporting period, frequency and contact point Sustainability Report > Editorial Policy
2-4 Restatements of information ESG Data > E: Environmental Data
2-5 External assurance Third-Party Assurance
2-6 Activities, value chain and other business relationships The Nissui Group's Businesses
Access & Office Locations
Global Network
2-7 Employees Annual Securities Report (Japanese)
ESG Data > S: Social Data
2-8 Workers who are not employees Annual Securities Report (Japanese)
ESG Data > S: Social Data
2-9 Governance structure and composition Corporate Governance
Determination of Material Issues > Material Issue Promotion Framework
2-10 Nomination and selection of the highest governance body Corporate Governance
2-11 Chair of the highest governance body Corporate Governance
2-12 Role of the highest governance body in overseeing the management of impacts Corporate Governance
Determination of Material Issues > Material Issue Promotion Framework
Sustainability Promotion Framework
2-13 Delegation of responsibility for managing impacts Corporate Governance
Determination of Material Issues > Material Issue Promotion Framework
Sustainability Promotion Framework
2-14 Role of the highest governance body in sustainability reporting Determination of Material Issues > Material Issue Promotion Framework
Sustainability Promotion Framework
2-15 Conflicts of interest Corporate Governance Report
2-16 Communication of critical concerns Corporate Governance Report
2-17 Collective knowledge of the highest governance body Corporate Governance
2-18 Evaluation of the performance of the highest governance body Corporate Governance
2-19 Remuneration policies Corporate Governance
2-20 Process to determine remuneration Corporate Governance
2-21 Annual total compensation ratio Corporate Governance
2-22 Statement on sustainable development strategy Message from the President
2-23 Policy commitments The Nissui Group's Sustainability Initiatives > Declaration on Action of Sustainability
Policy List
Environmental Code
Quality Assurance Code
Nissui Group Endangered Species (Marine Products) Procurement Policy
Animal Welfare Policy in Aquaculture
Health and Nutrition Initiatives > Basic Approach and Promotion Framework
The Nissui Group Human Rights Policy
Nissui Group Basic Guidelines for Receiving Foreigners
Policies on Development of Human Capital and Preparation of In-house Environments
Basic Approach to Diversity, Equity & Inclusion in the Nissui Group
Nissui Group’s Declaration of Safety
Employee Health Declaration
Nissui Group Basic Procurement Policy
Basic Policy for Risk Management
2-24 Embedding policy commitments Determination of Material Issues > Material Issue Promotion Framework
Sustainability Promotion Framework
Stakeholder Communication
Decarbonized Society > Initiatives for TCFD Recommendations > Disclosure of Information Based on TCFD Recommendations
Decarbonized Society > Reduction of CO2 Emissions > Promotion Framework - The Environmental Subcommittee
Biodiversity > Initiatives for TNFD Recommendations > Disclosure of Information Based on TNFD Recommendations
Sustainability of Marine Resources > Policy and Promotion Framework > Promotion Framework - The Marine Resource Sustainability Subcommittee
Plastic Problems > Policy and Promotion Framework > Promotion Framework - The Marine Environment Subcommittee/The Plastics Subcommittee
Food Loss and Waste > Promotion Framework - The Food Loss and Waste Subcommittee
Human Rights > Promotion Framework - The Human Rights Subcommittee
Safe and Secure Products > Quality Assurance System
Health and Nutrition Initiatives > Basic Approach and Promotion Framework
Diversity, Equity & Inclusion > Promotion Framework - The Diversity Subcommittee
Occupational Safety and Health > Promotion Framework - The Occupational Safety and Health Subcommittee
Employee Health > Promotion Framework - The Employee Health Working Group
Sustainable Procurement > Promotion Framework - The Sustainable Procurement Subcommittee
Risk Management > Promotion Framework - The Risk Management Committee
2-25 Processes to remediate negative impacts Human Rights > Remediation System (Grievance Mechanism)
Risk Management
2-26 Mechanisms for seeking advice and raising concerns Compliance > Initiatives to Identify Compliance Issues
2-27 Compliance with laws and regulations Not applicable (Coverage: Nissui Corporation)
2-28 Membership associations Participation in External Initiatives
Support for SeaBOS
2-29 Approach to stakeholder engagement Stakeholder Communication
Stakeholder Dialogue
2-30 Collective bargaining agreements Occupational Safety and Health > Labor-Management Relation
GRI 3: Material Topics 2021
3-1 Process to determine material topics Determination of Material Issues > The Process of Identifying Material Issues
3-2 List of material topics Determination of Material Issues
3-3 Management of material topics Determination of Material Issues
Targets and Results

Sector Standards

Disclosure Location
GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022
13.1 Emissions ESG Data > E: Environmental Data
Third-Party Assurance/a>
13.2 Climate adaptation and resilience Decarbonized Society > Initiatives for TCFD Recommendations
13.3 Biodiversity TNFD Report 2023
Biodiversity > Initiatives for TNFD Recommendations > Disclosure of Information Based on TNFD Recommendations
Biodiversity > Nature Conservation
Sustainability of Marine Resources
13.4 Natural ecosystem conversion TNFD Report 2023
Biodiversity > Initiatives for TNFD Recommendations > Disclosure of Information Based on TNFD Recommendations
Biodiversity > Nature Conservation
Sustainable Aquaculture
13.5 Soil health Not applicable
13.6 Pesticides use Not applicable
13.7 Water and effluents Reducing Environmental Impact > Initiatives to Reduce Water Use
ESG Data > E: Environmental Data
Third-Party Assurance
13.8 Waste Reducing Environmental Impact > Initiatives to Reduce Waste
ESG Data > E: Environmental Data
Plastic Problems > Marine Plastics
Plastic Problems > Containers and Packaging/Waste
13.9 Food security Health and Nutrition Initiatives
13.10 Food safety Approach to and Systems to Ensure Safety and Security
Initiatives to Ensure Safety and Security
Sustainable Aquaculture > Framework for Research and Management of Fish Health
Sustainable Aquaculture > Use of Medicinal Products
13.11 Animal health and welfare Sustainable Aquaculture > Improvement of Health and Welfare of Fish
13.12 Local communities TNFD Report 2023
Regional Contribution Activities
13.13 Land and resource rights Not disclosed
13.14 Rights of indigenous peoples TNFD Report 2023
Human Rights > Initiatives for Human Rights Due Diligence
13.15 Non-discrimination and equal opportunity The Nissui Group Human Rights Policy
Code of Ethics
Ethical Behavior Standards
13.16 Forced or compulsory labor The Nissui Group Human Rights Policy
Code of Ethics
Ethical Behavior Standards
13.17 Child labor The Nissui Group Human Rights Policy
Code of Ethics
Ethical Behavior Standards
13.18 Freedom of association and collective bargaining The Nissui Group Human Rights Policy
13.19 Occupational health and safety Ethical Behavior Standards
Human Rights
Occupational Safety and Health
Employee Health
13.20 Employment practices Not disclosed
13.21 Living income and living wage Occupational Safety and Health > Wages and Working Hours
13.22 Economic inclusion Not disclosed
13.23 Supply chain traceability Sustainability of Marine Resources > Support for SeaBOS
Sustainability of Marine Resources > Marine Eco-Labels > Promoting the Acquisition of MSC Certification
13.24 Public policy Not disclosed
13.25 Anti-competitive behavior Code of Ethics
Ethical Behavior Standards
13.26 Anti-corruption Code of Ethics
Ethical Behavior Standards

Topic Standards

Disclosures Information
Economy
GRI201: Economic Performance 2016
201-1 Direct economic value generated and distributed Annual Securities Report (Japanese)
201-2 Financial implications and other risks and opportunities due to climate change Initiatives for TCFD Recommendations
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report (Japanese)
GRI203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Regional Contribution Activities
203-2 Significant indirect economic impacts Health and Nutrition Initiatives
GRI205: Anti-corruption 2016
205-2 Communication and training about anti-corruption policies and procedures Compliance
ESG Data > G: Governance Data
Ethical Behavior Standards
GRI206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices There were no applicable incidents (Coverage: Nissui Corporation)
GRI207: Tax 2019
207-1 Approach to tax Tax Transparency
207-2 Tax governance, control, and risk management Tax Transparency
207-3 Stakeholder engagement and management of concerns related to tax Tax Transparency
207-4 Country-by-country reporting ESG Data > G: Governance Data
Environment
GRI302: Energy 2016
302-1 Energy consumption within the organization ESG Data > E: Environmental Data
GRI303: Water and effluents 2018
303-1 Interactions with water as a shared resource ESG Data > E: Environmental Data
303-2 Management of water discharge-related impacts ESG Data > E: Environmental Data
303-3 Water withdrawal ESG Data > E: Environmental Data
303-4 Water discharge ESG Data > E: Environmental Data
303-5 Water consumption ESG Data > E: Environmental Data
GRI304: 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
Sustainable Use of Natural Marine Resources
Reducing the Impact on the Marine Environment
304-2 Significant impacts of activities, products, and services on biodiversity Biodiversity
Sustainable Use of Natural Marine Resources
Reducing the Impact on the Marine Environment
304-3 Habitats protected or restored Biodiversity
Sustainable Use of Natural Marine Resources
Reducing the Impact on the Marine Environment
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Sustainable Use of Natural Marine Resources > Initiatives to Handle Endangered Species
GRI305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions ESG Data > E: Environmental Data
305-2 Energy indirect (Scope 2) GHG emissions ESG Data > E: Environmental Data
305-3 Other indirect (Scope 3) GHG emissions ESG Data > E: Environmental Data
305-4 GHG emissions intensity ESG Data > E: Environmental Data
305-5 Reduction of GHG emissions Reduction of CO2 Emissions
ESG Data > E: Environmental Data
305-6 Emissions of ozone-depleting substances (ODS) Reduction of CO2 Emissions
ESG Data > E: Environmental Data
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions ESG Data > E: Environmental Data
GRI306: Effluents and Waste 2016
306-1 Water Discharge by Quality and Destination ESG Data > E: Environmental Data
306-2 Waste by type and disposal method ESG Data > E: Environmental Data
Socal
GRI401: Employment 2016
401-1 New employee hires and employee turnover ESG Data > S: Social Data
401-3 Parental leave ESG Data > S: Social Data
GRI403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Occupational Safety and Health
403-2 Hazard identification, risk assessment, and incident investigation Occupational Safety and Health
403-3 Occupational health services Occupational Safety and Health
403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Safety and Health
403-5 Worker training on occupational health and safety Occupational Safety and Health
403-6 Promotion of worker health Employee Health
403-8 Workers covered by an occupational health and safety management system Occupational Safety and Health
403-9 Work-related injuries Occupational Safety and Health
403-10 Work-related ill health Occupational Safety and Health
GR404: Training and Education 2016
404-2 Programs for upgrading employee skills and transition assistance programs Human Capital Development
GRI405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Corporate Governance Report 
Annual Securities Report (Japanese)
Corporate Governance
ESG Data > G: Governance Data
405-2 Ratio of basic salary and remuneration of women to men ESG Data > S: Social Data
GRI407: 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 Occupational Safety and Health
Sustainable Procurement
GRI408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor Human Rights
GRI409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights
GRI413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Regional Contribution Activities
GRI414: Supplier Social Assessment 2016
414-2 Negative social impacts in the supply chain and actions taken Sustainable Procurement
GRI417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling Containers and Packaging/Waste
Health and Nutrition Initiatives > Responsible labeling, promotion, and marketing
Taste Research for a Better-tasting, Healthier Daily Diet
GR418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Not applicable (Coverage: Nissui Corporation)

SASB

The following table describes data and information related to the items of the Sustainability Accounting Standards Board (SASB). We refer to the Meat, Poultry & Dairy (FB-MP) and the Processed Foods (FB-PF) of the Food & Beverage sector.

Topic Accounting metric Code Reference
Greenhouse Gas Emissions Gross global Scope 1 emissions FB-MP-110a.1 ESG Data > E: Environmental Data
Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emission reduction targets, and an analysis of performance against those targets FB-MP-110a.2 Initiatives for TCFD Recommendations
Reduction of CO2 Emissions
Targets and Results
ESG Data > E: Environmental Data
Energy Management (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable FB-MP-130a.1
FB-PF-130a.1
(1) (2) (3)
ESG Data > E: Environmental Data
Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress FB-MP-140a.1
FB-PF-140a.1
(1)
ESG Data > E: Environmental Data
(2)
Initiatives for TCFD Recommendations > Overview of Scenario Analysis in Strategy > Evaluation of Water Risk
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-MP-140a.2
FB-PF-140a.3
Initiatives for TCFD Recommendations > Overview of Scenario Analysis in Strategy > Evaluation of Water Risk
Number of incidents of non-compliance with water quality permits, standards, and regulations FB-MP-140a.3
FB-PF-140a.2
Not applicable (Coverage: Nissui Corporation)
Food Safety Global Food Safety Initiative (GFSI) audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformances FB-MP-250a.1
FB-PF-250a.1
(1)
Approach to and Systems to Ensure Safety and Security > International Standards Certification for Food Safety Management Systems
(2)
Not disclosed    
Antibiotic Use in Animal Production Percentage of animal production that received (1) medically important antibiotics and (2) not medically important antibiotics, by animal type Quantitative FB-MP-260a.1 (1) (2)
Promoting Aquaculture > Use of Medicinal Products
Health & Nutrition Revenue from products labeled and/or marketed to promote health and nutrition attributes FB-PF-260a.1 Not disclosed
Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers FB-PF-260a.2 Long-Term Vision “GOOD FOODS 2030”
Medium-Term Management Plan ”GOOD FOODS Recipe1” > Accelerating Sustainability Management (Social Value & Value in Human Capital)

Medium-Term Management Plan ”GOOD FOODS Recipe2” > Recipe2 KPIs (Environmental Value, Social Value, Value in Human Capital)
Targets and Results
Health and Nutrition Initiatives
Product Labeling & Marketing Number of incidents of non-compliance with industry or regulatory labeling and/or marketing codes FB-PF-270a.3 Not applicable (Coverage: Nissui Corporation)
Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate FB-MP-320a.1 (1) (2)
Occupational Safety and Health > Status of Incidents of Work-related Accidents
Packaging Lifecycle Management (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable FB-PF-410a.1 (1)
Containers and Packaging/Waste > Use of Containers and Packaging
(2) (3)
Not disclosed
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle FB-PF-410a.2 Medium-Term Management Plan ”GOOD FOODS Recipe2” > Improving Corporate Value Based on Material Issues
Medium-Term Management Plan ”GOOD FOODS Recipe2” > Recipe2 KPIs (Environmental Value, Social Value, Value in Human Capital)
Targets and Results
Containers and Packaging/Waste
Environmental & Social Impacts of Ingredient Supply Chain Percentage of food ingredients sourced that are certified to third-party environmental and/or social standards, and percentages by standard FB-PF-430a.1 The Survey of Procured Marine Resources Sustainability
Sustainable Procurement
Animal & Feed Sourcing Discussion of strategy to manage opportunities and risks to feed sourcing and livestock supply presented by climate change FB-MP-440a.3 Initiatives for TCFD Recommendations
Ingredient Sourcing Percentage of food ingredients sourced from regions with High or Extremely High Baseline Water Stress FB-PF-440a.1 Not disclosed
List of priority food ingredients and discussion of sourcing risks due to environmental and social considerations FB-PF-440a.2 The Survey of Procured Marine Resources Sustainability
Sustainable Use of Natural Marine Resources > Initiatives to Handle Endangered Species
Sustainable Procurement
Activity Metric Number of processing and manufacturing facilities FB-MP-000.A Global Network
Number of production facilities FB-PF-000.B
Animal protein production, by category; percentage outsourced FB-MP-000.B Not disclosed
Weight of products sold FB-PF-000.A Not disclosed
system, 株式会社ニッスイ サステナビリティ推進部, 外部協力者, 株式会社ニッスイ コーポレートコミュニケーション部