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GRI Standards Comparison Table

This website references the GRI Sustainability Reporting Standard. The relevant information can be found below.

Usage statement

The Itoki Group refers to the GRI Standards (GRI1: Foundation 2021) and reports the information set out in this GRI Content Index for the period in question (January 1, 2024 to December 31, 2024).

common standard

GRI 2: General disclosures

GRI ID item Publication location
2-1 Organization details Company profile
2-2 Entities covered by an organization's sustainability report Integrated Report 2025 (Main text, p. 87) Scope of reporting, etc.
2-3 Reporting period, reporting frequency, contact information Integrated Report 2025 (Main text, p. 87) Scope of reporting, etc.
2-4 Information correction/correction description -
2-5 external guarantee ESG Databook (pp. 25-30) Independent Third-Party Assurance Report [1332KB]
2-6 Activities, value chains and other business relationships value chain
Sector-Specific Solutions
2-7 Employee ESG Data Book (P.17) Employee-related Data [1332KB]
2-8 Workers other than employees -
2-9 Governance structure and composition Corporate governance
2-10 Nomination and selection in the highest governance body Corporate governance
2-11 Chair of the highest governance body Corporate governance
2-12 The role of the highest governance body in overseeing impact management -
2-13 Transferring responsibility for impact management -
2-14 The role of the highest governance body in sustainability reporting Response to TCFD (governance)
2-15 conflict of interest Corporate Governance (Thoughts on internal control)
Corporate governance report
2-16 Communicate serious concerns Corporate Governance (Thoughts on internal control)
compliance
2-17 Collective knowledge of the highest governance body Corporate governance
2-18 Assessing the performance of the highest governance body Corporate Governance (Evaluation of the effectiveness of the Board of Directors)
2-19 Compensation policy Securities Report for the Fiscal Year Ending December 2024 [Directors' Remuneration, etc.] [705KB]
Corporate governance (determination of executive compensation)
2-20 Remuneration determination process Securities Report for the Fiscal Year Ending December 2024 [Directors' Remuneration, etc.] [705KB]
Corporate governance (determination of executive compensation)
2-21 Percentage of total annual remuneration -
2-22 STATEMENT ON STRATEGIES FOR SUSTAINABLE DEVELOPMENT Integrated Report 2025 (Main text, pages 9-15) Message from the President
2-23 policy statement Various policies
2-24 Putting the policy statement into practice Corporate Governance (Corporate Governance Structure)
Risk Management (Risk Management System)
Compliance (Compliance Promotion System)
2-25 Negative impact remediation process Risk management (risk management system)
compliance
2-26 Mechanisms for seeking advice and raising concerns compliance
2-27 Legal compliance risk management
Compliance (compliance promotion system)
2-28 Organizations eligible for membership Participating in initiatives
2-29 Approach to stakeholder engagement Integrated Report 2025 (Main text, pp. 67-68) Stakeholder Engagement
2-30 collective agreement Respect for human rights/occupational safety and health (building labor-management relations)

GRI 3: Material items

GRI ID item Publication location
3-1 Material item decision process Itoki's materiality
3-2 List of material items Itoki's materiality
3-3 Management of material items Itoki's materiality

Standard by item

economy

GRI201: Economic Performance 2016

GRI ID item Publication location
201-1 Direct economic value created and distributed Securities Report for the fiscal year ending December 2024 [705KB]
201-2 Financial impacts and other risks and opportunities from climate change Response to TCFD
Securities Report for the Fiscal Year Ending December 2024 [Business Risks] [705KB]
201-3 Defined benefit pension plan contributions and other retirement benefits plans Securities Report for the Fiscal Year Ending December 2024 (Retirement Benefits) [705KB]
201-4 Financial support received from the government -

GRI202: Presence in the local economy 2016

GRI ID item Publication location
202-1 Ratio of standard entry salary to regional minimum wage (by gender) -
202-2 Percentage of senior management hired from local communities -

GRI203: Indirect economic impact 2016

GRI ID item Publication location
203-1 Infrastructure investment and support services -
203-2 Significant indirect economic impact -

GRI204: Procurement practices 2016

GRI ID item Publication location
204-1 Percentage of spending on local suppliers -

GRI205: Anti-corruption 2016

GRI ID item Publication location
205-1 Business establishments that conduct risk assessments related to corruption -
205-2 Communication and training on anti-corruption policies and procedures risk management
Compliance (compliance promotion system)
205-3 Confirmed cases of corruption and measures taken -

GRI206: Anti-competitive conduct 2016

GRI ID item Publication location
206-1 Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices -

GRI207: Tax 2019

GRI ID item Publication location
207-1 Approach to tax Securities Report for the fiscal year ending December 2024 [705KB]
207-2 Tax governance, administration and risk management -
207-3 Addressing tax-related stakeholder engagement and concerns -
207-4 Country report -

Environment

GRI301: Raw materials 2016

GRI ID item Publication location
301-1 Weight or volume of raw materials used －
301-2 Recycled materials used Environmentally friendly products - Manufacturing -
301-3 Recycled products and packaging Promotion of resource circulation - waste and chemical substances -

GRI302: Energy 2016

GRI ID item Publication location
302-1 Energy consumption within the organization ESG Databook (Page 7) Total Energy Consumption [1332KB]
302-2 Energy consumption outside the organization -
302-3 Energy intensity ESG Databook (Page 7) Total Energy Consumption [1332KB]
302-4 Reduce energy consumption Climate change/Global warming prevention
302-5 Reducing the energy requirements of products and services Climate change/Global warming prevention

GRI303: Water and wastewater 2018

GRI ID item Publication location
303-1 Interaction with water as a shared resource Promotion of resource circulation - water -
ESG Databook (P.9) Water Consumption [1332KB]
303-2 Management of impacts related to wastewater Promotion of resource circulation - water -
303-3 water intake -
303-4 drainage ESG Databook (P.9) Water Consumption [1332KB]
303-5 water consumption ESG Databook (P.9) Water Consumption [1332KB]

GRI304: Biodiversity 2016

GRI ID item Publication location
304-1 Business sites owned, leased, or managed in protected areas, non-protected areas with high biodiversity value, or areas adjacent to them. -
304-2 Significant impact of activities, products and services on biodiversity Biodiversity - Forest Conservation -
304-3 Habitat protection and restoration Biodiversity - Forest Conservation -
304-4 Species on the IUCN Red List and National Conservation Species List living in areas affected by the project -

GRI305: Emissions to the atmosphere 2016

GRI ID item Publication location
305-1 Direct greenhouse gas (GHG) emissions (Scope 1) ESG Databook (P.4-6) Greenhouse gas emissions throughout the supply chain (Scope 1+2+3), CO² emissions (Scope 1+2) [1332KB]
305-2 Indirect greenhouse gas (GHG) emissions (Scope 2) ESG Databook (P.4-6) Greenhouse gas emissions throughout the supply chain (Scope 1+2+3), CO² emissions (Scope 1+2) [1332KB]
305-3 Other indirect greenhouse gas (GHG) emissions (Scope 3) ESG Databook (P.4) Greenhouse gas emissions throughout the supply chain (Scope 1+2+3) [1332KB]
305-4 Greenhouse gas (GHG) emissions intensity ESG Databook (P.4) CO² Emissions (Scope 1+2) [1332KB]
305-5 Reducing greenhouse gas (GHG) emissions Climate change/Global warming prevention
305-6 Emissions of ozone depleting substances (ODS) -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant atmospheric emissions

GRI306: Waste 2020

GRI ID item Publication location
306-1 Significant waste generation and waste-related impacts －
306-2 Managing significant waste-related impacts Promotion of resource circulation - waste and chemical substances -
306-3 Waste generated ESG Data Book (P.9-10) Resources and Waste [1332KB]
306-4 waste not disposed of ESG Data Book (P.9-10) Resources and Waste [1332KB]
306-5 disposed of waste ESG Data Book (P.9-10) Resources and Waste [1332KB]

GRI307: Environmental Compliance 2016

GRI ID item Publication location
307-1 Violation of environmental laws and regulations

GRI308: Supplier Environmental Assessment 2016

GRI ID item Publication location
308-1 New suppliers selected based on environmental standards -
308-2 Negative environmental impact in the supply chain and measures taken sustainable sourcing

Social

GRI401: Employment 2016

GRI ID item Publication location
401-1 Hiring and leaving employees ESG Databook (P.21-22) Adoption Record [1332KB]
401-2 Allowances provided to regular employees but not to non-regular employees -
401-3 Childcare leave ESG Databook (P.19) Annual Paid Leave Utilization Rate [1332KB]

GRI402: Labor-Management Relations 2016

GRI ID item Publication location
402-1 Minimum notice period for business changes -

GRI403: Occupational Safety and Health 2018

GRI ID item Publication location
403-1 Occupational safety and health management system Occupational safety and health
403-2 Hazard identification, risk assessment, accident investigation ESG Data Book (P.18) Occupational Safety and Health [1332KB]
403-3 occupational health services 01. Body - Health check
403-4 Worker participation, consultation and communication in occupational safety and health Occupational safety and health
403-5 Worker training on occupational safety and health Occupational safety and health
403-6 Improving worker health Health and productivity Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked to business relationships Occupational safety and health
403-8 Workers covered by the occupational safety and health management system Occupational safety and health
403-9 work-related injuries ESG Data Book (P.18) Occupational Safety and Health [1332KB]
403-10 Work-related illnesses and poor health ESG Data Book (P.18) Occupational Safety and Health [1332KB]

GRI404: Training and Education 2016

GRI ID item Publication location
404-1 Average annual training hours per employee -
404-2 Employee Skills Improvement Program and Transition Assistance Program Development
404-3 Percentage of employees who receive regular reviews of their performance and career development -

GRI405: Diversity and Equal Opportunity 2016

GRI ID item Publication location
405-1 Governance bodies and workforce diversity Corporate Governance (Diversity of Directors)
ESG Databook (P.20) Employee Diversity [1332KB]
405-2 Ratio of basic salary and total remuneration between men and women ESG Data Book (P.20) Wage Gap between Men and Women [1332KB]

GRI406: Non-discrimination 2016

GRI ID item Publication location
406-1 Cases of discrimination and remedies taken -

GRI407: Freedom of Association and Collective Bargaining 2016

GRI ID item Publication location
407-1 Operations and suppliers where freedom of association and collective bargaining rights may be at risk Respect for human rights (implementation of human rights due diligence)
Sustainable Procurement

GRI408: Child Labor 2016

GRI ID item Publication location
408-1 Operations and suppliers at significant risk for child labor incidents Respect for human rights (implementation of human rights due diligence)
Sustainable Procurement

GRI409: Forced Labor 2016

GRI ID item Publication location
409-1 Operations and suppliers at significant risk for forced labor cases Respect for human rights (implementation of human rights due diligence)
Sustainable Procurement

GRI410: Security Practices 2016

GRI ID item Publication location
410-1 Security personnel trained in human rights policies and procedures -

GRI411: Rights of Indigenous Peoples 2016

GRI ID item Publication location
411-1 Cases of violation of the rights of indigenous peoples -

GRI412: Human Rights Assessment 2016

GRI ID item Publication location
412-1 Business sites subject to human rights reviews and impact evaluations Various policies (human rights policy)
412-2 Employee training on human rights policies and procedures Respect for human rights (implementation of human rights due diligence)
412-3 Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening -

GRI413: Local Community 2016

GRI ID item Publication location
413-1 Businesses that have conducted community engagement, impact evaluations, and development programs Social contribution activities
413-2 Business establishments that have a significant negative impact (actual or potential) on the local community -

GRI414: Supplier Social Assessment 2016

GRI ID item Publication location
414-1 New suppliers selected based on social criteria -
414-2 Negative social impact in the supply chain and measures taken sustainable sourcing

GRI415: Public Policy 2016

GRI ID item Publication location
415-1 political donations -

GRI416: Customer Safety and Health 2016

GRI ID item Publication location
416-1 Assessing the health and safety impact of product and service categories -
416-2 Examples of violations related to the safety and health impact of products and services -

GRI417: Marketing and Labeling 2016

GRI ID item Publication location
417-1 Product and service information and labeling requirements Environmentally friendly products - Manufacturing -
417-2 Cases of violations regarding product and service information and labeling -
417-3 Examples of violations related to marketing communications -

GRI418: Customer Privacy 2016

GRI ID item Publication location
418-1 Complaints Substantiated Regarding Violation of Customer Privacy and Loss of Customer Data -

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