GRI Standards

Statement of use The Morinaga Group has reported the information cited in this GRI content index for the period from April 2024 to March 2025 with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021
Disclosure Location
GRI 2: General Disclosures 2021
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point

Same as the Annual Securities Report. April to March of each fiscal year.

2-4 Restatements of information

Not applicable

2-5 External assurance
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees

We maintain and track this information internally.

2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting

Sustainability disclosures are deliberated by the Sustainability Committee and reported to the Board of Directors.

2-15 Conflicts of interest

Annual Securities Report (Status of Corporate Governance)

2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body

We provide sustainability-related study sessions and information for our directors every year.

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

Not Disclosed

2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations

We recorded no instances of non‑compliance.

2-28 Membership associations
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
GRI 3: Material Topics 2021
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
GRI 101: Biodiversity 2024
101-1 Policies to halt and reverse biodiversity loss

Not Disclosed

101-2 Management of biodiversity impacts
101-3 Access and benefit-sharing

Not Disclosed

101-4 Identification of biodiversity impacts

We maintain and track this information internally.

101-5 Locations with biodiversity impacts

We maintain and track this information internally.

101-6 Direct drivers of biodiversity loss

We maintain and track this information internally.

101-7 Changes to the state of biodiversity

We maintain and track this information internally.

101-8 Ecosystem services

We maintain and track this information internally.

GRI 102: Climate Change 2025 Beginning with disclosures issued in 2027, we will adopt these Standards and provide interconnected reporting aligned across GRI 101: Biodiversity 2024, GRI 102: Climate Change 2025, and GRI 103: Energy 2025.
GRI 103: Energy 2025
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans

Annual Securities Report (Retirement benefit)

201-4 Financial assistance received from government

Annual Securities Report (Overview of the Company)

GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Job description (Japanese only)

202-2 Proportion of senior management hired from the local community

We maintain and track this information internally.

GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption

Not Disclosed

205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust,and monopoly practices
GRI 301: Materials 2016
301-1 Materials used by weight or volume
301-2 Recycled input materials used

Not Disclosed

301-3 Reclaimed products and their packaging materials
GRI 302: Energy 2016
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization

Not Disclosed

302-3 Energy intensity

Not Disclosed

302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services

No energy is consumed during the use phase of the product.

GRI 303: Water 2018
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption

Not Disclosed

GRI 304: Biodiversity 2016 Refer to GRI101: Biodiversity2024.
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)

Not Disclosed

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
GRI 307: Environmental Compliance 2016 Refer to GRI 2‑27.
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria

Supplier Guideline

308-2 Negative environmental impacts in the supply chain and actions taken
GRI 401: Employment 2016
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes

When implementing significant operational changes, we consult with the labor union and ensure that the required notice period is observed.

GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health
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
405-2 Ratio of basic salary and remuneration of women to men

Annual Securities Report (Employees)

GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken

Reports, including cases of discrimination, are received through our helpline, and the number of reports to the helpline is disclosed in our ESG Data Book.

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
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
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

We are working at each production site to manage and reduce environmental contaminants, including reducing air pollutant emissions and preventing water pollution.

GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
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

Notice and Apology Regarding the Voluntary Product Recall (Japanese only)

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

Not Disclosed

417-3 Incidents of non-compliance concerning marketing communications

Not Disclosed

GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Notice and Apology Regarding the Potential Leakage of Personal Information of Officers and Employees Due to Unauthorized Access (Japanese only)

GRI 419: Socioeconomic Compliance 2016 Refer to GRI 2‑27.