Standard Table
- GRI Reference Table
- SASB Reference Table
GRI Reference Table
This comparison table was created by referring to the GRI (Global Reporting Initiative) "GRI Standards".
GRI 1: Fundamentals
| Statement of Use | Kewpie Group will refer to the GRI Standards and report the information described in this GRI Content Index for the period in question [December 1, 2024 to November 30, 2025]. |
|---|---|
| GRI 1 used | GRI 1: Fundamentals 2021 |
GRI 2: General Disclosure 2021
| Number | Disclosures | Placement |
|---|---|---|
| 2-1 | Organization details |
有価証券報告書 ： 事業の内容 Annual Report: Nature of Business 有価証券報告書 ： 関係会社の状況 Annual Report: Outline of Associated Companies 有価証券報告書 ： 主要な設備の状況 Annual Report: Principal Facilities and Equipment |
| 2-2 | Entities covered by the organization's sustainability reporting |
有価証券報告書 ： 関係会社の状況 Annual Report: Outline of Associated Companies 有価証券報告書 ： 主要な設備の状況 Annual Report: Principal Facilities and Equipment |
| 2-3 | Reporting period, reporting frequency, contact information | |
| 2-4 | Corrections to information | |
| 2-5 | External Assurance | |
| 2-6 | Activities, value chain, and other business relationships |
有価証券報告書 ： 主要な設備の状況 Annual Report: Principal Facilities and Equipment |
| 2-7 | Employee | |
| 2-8 | Non-employee workers | - |
| 2-9 | Governance structure and composition |
Material Issues and Promotion Framework 有価証券報告書 ： コーポレート・ガバナンスの概要 Annual Report: Corporate Governance 有価証券報告書 ： 役員の状況 Annual Report: Officers |
| 2-10 | Nomination and selection in the highest governance body | |
| 2-11 | Chair of the highest governance body | |
| 2-12 | The role of the highest governance body in overseeing impact management |
Material Issues and Promotion Framework 有価証券報告書 ： 監査の状況 Annual Report: Status of audits コーポレートガバナンス報告書 ： 業務執行、監査・監督、指名、報酬決定等の機能に係る事項（現状のコーポレート・ガバナンス体制の概要） コーポレートガバナンス報告書 ： 現状のコーポレート・ガバナンス体制を選択している理由 |
| 2-13 | Delegating responsibility for impact management |
Material Issues and Promotion Framework |
| 2-14 | The role of the highest governance body in sustainability reporting | |
| 2-15 | Conflict of interest | |
| 2-16 | Communicating serious concerns |
Material Issues and Promotion Framework コーポレートガバナンス報告書 ： 業務執行、監査・監督、指名、報酬決定等の機能に係る事項（現状のコーポレート・ガバナンス体制の概要） |
| 2-17 | Collective insights of the highest governance body | |
| 2-18 | Highest governance body performance evaluation | |
| 2-19 | Compensation policy |
Material Issues and Promotion Framework |
| 2-20 | Compensation determination process | |
| 2-21 | Ratio of total annual compensation | |
| 2-22 | Statement on Strategies for Sustainable Development | |
| 2-23 | Policy Statement | |
| 2-24 | Policy Statement Implementation |
Material Issues and Promotion Framework |
| 2-25 | Negative impact remediation process |
Initiatives for Respect for Human Rights |
| 2-26 | Mechanisms for seeking advice and raising concerns | |
| 2-27 | Regulatory Compliance | |
| 2-28 | Membership Organizations | |
| 2-29 | Approaches to Stakeholder Engagement | |
| 2-30 | Labor agreement |
GRI 3: Material Items 2021
| Number | Disclosures | Placement |
|---|---|---|
| 3-1 | Process for determining material items | |
| 3-2 | List of material items |
GRI101: Biodiversity 2024
| Number | Disclosures | Placement |
|---|---|---|
| 101-1 | Policies to stop and reverse biodiversity loss |
Material Issues and Promotion Framework Conservation of Biodiversity Activities Promotion of Sustainable Procurement 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 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 |
GRI201: Economic Performance 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items | |
| 201-1 | Direct economic value created and distributed |
有価証券報告書 ： 連結財務諸表 Annual Report: Consolidated Financial Statements |
| 201-2 | Financial impacts and other risks and opportunities of climate change | |
| 201-3 | Contributions to defined benefit pension plans and other retirement plans | |
| 201-4 | Financial support received from the government | We have not disclosed this information. |
GRI202: Regional Economic Presence 2016
| Number | Disclosures | Placement |
|---|---|---|
| 202-1 | Ratio of standard entry-level employee salary to local minimum wage (by gender) | We have not disclosed this information. |
| 202-2 | Percentage of senior management hired from the local community | We have not disclosed this information. |
GRI203: Indirect Economic Impact 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items | |
| 203-1 | Infrastructure Investment and Support Services | |
| 203-2 | Significant indirect economic impact |
GRI204: Procurement Practices 2016
| Number | Disclosures | Placement |
|---|---|---|
| 204-1 | Percentage of spending on local suppliers | We have not disclosed this information. |
GRI205: Anti-corruption 2016
| Number | Disclosures | Placement |
|---|---|---|
| 205-1 | Operations undergoing corruption risk assessment | |
| 205-2 | Communication and training on anti-corruption policies and procedures |
有価証券報告書 ： 内部統制システムの運用状況 Annual Report: Progress made in establishing internal control system |
| 205-3 | Confirmed corruption cases and measures taken |
GRI206: Anti-competitive practices 2016
| Number | Disclosures | Placement |
|---|---|---|
| 206-1 | Legal actions for anti-competitive, anti-trust and monopoly practices |
GRI207: Taxes 2019
| Number | Disclosures | Placement |
|---|---|---|
| 207-1 | Approach to Taxation | |
| 207-2 | Tax Governance, Administration, and Risk Management | |
| 207-3 | Addressing tax-related stakeholder engagement and concerns | |
| 207-4 | Country Reports |
GRI301: Raw materials 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Material Issues and Promotion Framework Promotion of Sustainable Procurement 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 301-1 | Weight or volume of raw materials used | |
| 301-2 | Recycled materials used |
Material Issues and Promotion Framework Elimination and Effective Utilization of Food Loss |
| 301-3 | Recycled products and packaging materials |
Material Issues and Promotion Framework |
GRI302: Energy 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Material Issues and Promotion Framework 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 302-1 | Energy consumption within an organization | |
| 302-2 | Extra-organizational energy consumption | We have not disclosed this information. |
| 302-3 | Energy intensity | |
| 302-4 | Reduced energy consumption | |
| 302-5 | Reducing the energy requirements of products and services |
GRI303: Water and Wastewater 2018
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Material Issues and Promotion Framework Sustainable Use of Water Resources 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 303-1 | Interactions with water as a shared resource | |
| 303-2 | Managing wastewater-related impacts | |
| 303-3 | Water intake | |
| 303-4 | Drainage | |
| 303-5 | Water consumption |
GRI305: Emissions into the Atmosphere 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Material Issues and Promotion Framework 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 305-1 | Direct GHG emissions (Scope 1) | |
| 305-2 | Indirect GHG emissions (Scope 2) | |
| 305-3 | Other indirect GHG emissions (Scope 3) | |
| 305-4 | Greenhouse gas (GHG) emissions intensity | |
| 305-5 | Reducing greenhouse gas (GHG) emissions | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | We have not disclosed this information. |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
GRI306: Waste 2020
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Material Issues and Promotion Framework Effective use and recycling of resources Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 306-1 | Waste generation and significant waste-related impacts |
Material Issues and Promotion Framework Effective use and recycling of resources Elimination and Effective Utilization of Food Loss |
| 306-2 | Managing significant waste-related impacts |
Elimination and Effective Utilization of Food Loss |
| 306-3 | Waste generated |
Elimination and Effective Utilization of Food Loss |
| 306-4 | Non-disposed waste | |
| 306-5 | Disposed waste |
Elimination and Effective Utilization of Food Loss |
GRI308: Supplier Environmental Assessment 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Material Issues and Promotion Framework Promotion of Sustainable Procurement Initiatives for Respect for Human Rights 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 308-1 | New suppliers selected based on environmental standards | We have not disclosed this information. |
| 308-2 | Negative environmental impacts in the supply chain and measures taken |
Promotion of Sustainable Procurement Initiatives for Respect for Human Rights |
GRI401: Employment 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 401-1 | New employee hiring and employee departures | |
| 401-2 | Benefits provided to full-time employees but not to temporary or part-time employees | We have not disclosed this information. |
| 401-3 | Parental leave |
GRI402: Labor Relations 2016
| Number | Disclosures | Placement |
|---|---|---|
| 402-1 | Minimum notice period for business changes | We have not disclosed this information. |
GRI403: Occupational Safety and Health 2018
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 403-1 | Occupational Safety and Health Management System | |
| 403-2 | Hazard identification, risk assessment, and accident investigation | |
| 403-3 | Occupational Health Services | |
| 403-4 | Worker participation, consultation and communication in occupational safety and health |
Initiatives for Respect for Human Rights |
| 403-5 | Worker training on occupational safety and health | |
| 403-6 | Promoting worker health | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked to business relationships | |
| 403-8 | Workers covered by the occupational safety and health management system | |
| 403-9 | Work-related injuries | |
| 403-10 | Work-related illnesses and health problems |
GRI404: Training and Education 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 404-1 | Average annual training hours per employee | |
| 404-2 | Employee Skills Upgrading and Transition Assistance Programs | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews |
GRI405: Diversity and Equal Opportunity 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 405-1 | Diversity of governance bodies and employees |
Initiatives for Empowering a Diverse Range of Talent 有価証券報告書 ： コーポレート・ガバナンスの概要 Annual Report: Corporate Governance |
| 405-2 | Gender ratio of base salary and compensation |
GRI406: Non-discrimination 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 406-1 | Incidents of discrimination and corrective actions taken |
GRI407: Freedom of Association and Collective Bargaining 2016
| Number | Disclosures | Placement |
|---|---|---|
| 407-1 | Operations and suppliers whose freedom of association and the right to collective bargaining may be at risk | We have not disclosed this information. |
GRI408: Child Labor 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 408-1 | Operations and suppliers at significant risk for incidents of child labor |
GRI409: Forced Labor 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 409-1 | Operations and suppliers with a significant risk of forced labor cases |
GRI410: Safety Practices 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items | |
| 410-1 | Security personnel who have received training on human rights policies and procedures |
GRI411: Indigenous Peoples' Rights 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 411-1 | Cases of violations of indigenous peoples' rights |
GRI413: Local Community 2016
| Number | Disclosures | Placement |
|---|---|---|
| 413-1 | Operations that have implemented local community engagement, impact assessments and development programs | |
| 413-2 | Operations that have a significant negative impact (both apparent and potential) on the local community | We have not disclosed this information. |
GRI414: Supplier Social Assessment 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items |
Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書 ： サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives |
| 414-1 | New suppliers selected based on social criteria | We have not disclosed this information. |
| 414-2 | Negative social impacts in the supply chain and measures taken |
Initiatives for Respect for Human Rights |
GRI415: Public Policy 2016
| Number | Disclosures | Placement |
|---|---|---|
| 415-1 | Political contributions |
GRI416: Customer Safety and Health 2016
| Number | Disclosures | Placement |
|---|---|---|
| 416-1 | Assessment of the Occupational and Health Impact on Product and Service Categories | |
| 416-2 | Cases of violations regarding the health and safety impact of products and services |
GRI417: Marketing and Labeling 2016
| Number | Disclosures | Placement |
|---|---|---|
| 3-3 | Management of material items | |
| 417-1 | Product and Service Information and Labeling Requirements | |
| 417-2 | Product and Service Information and Labeling Violation Cases | We have not disclosed this information. |
| 417-3 | Marketing Communications Violation Cases | We have not disclosed this information. |
GRI418: Customer Privacy 2016
| Number | Disclosures | Placement |
|---|---|---|
| 418-1 | Substantiated complaints regarding breaches of customer privacy and loss of customer data | We have not disclosed this information. |