GRI Sustainability Reporting Standards 2016 Reference Table | Sustainability

Note: “-” in the table indicates that the contents of the item are not reported on Lion's sustainability website.

Universal Standards		Website
General Disclosures 2016
Oraganizational Profile
102-1	Name of the organization	Company Overview
102-2	Activities, brands, products, and services	Business Segment
102-3	Location of headquarters	Domestic Offices and Plants
102-4	Location of operations	Domestic Offices and Plants
102-5	Ownership and legal form	Company Overview
102-6	Markets served	Business Segment
		Domestic Affiliates
		Overseas Affiliates
102-7	Scale of the organization	Financial Highlights
102-8	Information on employees and other workers	Together with Employees
102-8	Information on employees and other workers	Employee Data
102-9	Supply chain	Together with Supply Chains
102-10	Significant changes to the organization and its supply chain	Notice Concerning the Acquisition of Shares of Vietnam-Based MERAP HOLDING CORPORATION
		Notice Concerning the Business Transfer of Lactoferrin and Other Foods with Function Claims to NISSIN FOOD PRODUCTS CO., LTD. through a Corporate Split (Simplified Absorption-Type Split)
		Notice of Planned Additional Investment in Bangladesh Joint Venture (Subsidiary)
		Lion to Establish a Joint Venture Company in Bangladesh
		Notice Concerning the Results of the Acquisition of Treasury Stock through Off-Auction Own Share Repurchase Trading (ToSTNeT-3), the Completion of the Acquisition, and the Cancellation of Treasury Stock
		Notice Concerning the Determination of the Acquisition Price of Treasury Stock through Off-Auction Own Share Repurchase Trading (ToSTNeT-3)
102-11	Precautionary Principle or approach	Internal Control System
		Risk Management
		Compliance
102-12	External initiatives	Initiatives and External Evaluation
		Participation in External Environmental Initiatives
		Main Activities (Recycling Resources)
		Participation in Pharmaceutical Product Safety Initiatives
		Participation in External Supply Chain Initiatives
		Participation in External Human Rights Initiatives

Universal Standards		Website
102-13	Membership of Associations	Initiatives and External Evaluation
		Participation in External Environmental Initiatives
		Eco-First Commitment
		Participation in Pharmaceutical Product Safety Initiatives
		Building Relationships with Communities and External Organizations
		Participation in External Supply Chain Initiatives
Strategy
102-14	Statement from senior decision-maker	Medium-Term Management Plan
102-14	Statement from senior decision-maker	Message Management
102-15	Key impacts, risks, and opportunities	Quarterly Financial Statements / Supplementary Materials
		Internal Control System
		Risk Management
		Disclosure based on TCFD recommendations
Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Corporate Philosophy
102-16	Values, principles, standards, and norms of behavior	Charter for Corporate Behavior / Behavioral Guidelines
102-17	Mechanisms for advice and concerns about ethics	Compliance
Governance
102-18	Governance structure	Basic Approach to Corporate Governance
102-19	Delegating authority	Basic Approach to Corporate Governance
102-20	Executive-level responsibility for economic, environmental, and social topics	Leadership Team
102-21	Consulting stakeholders on economic, environmental, and social topics	Stakeholder Engagement
102-21		Sustainability Material Issues and Objectives for 2030
102-22	Composition of the highest governance body and its committees	Basic Approach to Corporate Governance
		Lion Corporation Basic Corporate Governance Policy
		Corporate Governance Report
102-23	Chair of the highest governance body	Corporate Governance Report

Universal Standards		Website
102-24	Nominating and selecting the highest governance body	Lion Corporation Basic Corporate Governance Policy
102-24	Nominating and selecting the highest governance body	Corporate Governance Report
102-25	Conflicts of interest	Securities Report [Japanese]
102-26	Role of highest governance body in setting purpose, values, and strategy	Lion Corporation Basic Corporate Governance Policy
102-27	Collective knowledge of highest governance body	Lion Corporation Basic Corporate Governance Policy
102-28	Evaluating the highest governance body’s performance	Lion Corporation Basic Corporate Governance Policy
		Lion Receives the 2020 Tokyo Governor Prize for Corporate Governance of the Year
		Corporate Governance Report
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Material Issues and Objectives for 2030
102-30	Effectiveness of risk management processes	Internal Control System
102-30	Effectiveness of risk management processes	Risk Management
102-31	Review of economic, environmental, and social topics	Internal Control System
102-31	Review of economic, environmental, and social topics	Risk Management
102-32	Highest governance body’s role in sustainability reporting	Sustainability Management (Implementation Framework)
102-33	Communicating critical concerns	Management Message
		Compliance
		Internal Control System
		Risk Management
		Sustainability Management (Implementation Framework)
102-34	Nature and total number of critical concerns	Compliance
102-34	Nature and total number of critical concerns	Initiatives to Respond to Our Customers
102-35	Remuneration policies	Securities Report [Japanese]
		Lion Corporation Basic Corporate Governance Policy
		Compensation System for Corporate Officer
102-36	Process for determining remuneration	Securities Report [Japanese]
102-36	Process for determining remuneration	Compensation System for Corporate Officer
102-37	Stakeholders’ involvement in remuneration	Securities Report [Japanese]
102-37	Stakeholders’ involvement in remuneration	Compensation System for Corporate Officer
102-38	Annual total compensation ratio	Compensation System for Corporate Officer
102-39	Percentage increase in annual total compensation ratio	Compensation System for Corporate Officer

Universal Standards		Website
Stakeholder Engagement
102-40	List of stakeholder groups	Stakeholder Engagement
102-41	Collective bargaining agreements	Stakeholder Engagement
102-41	Collective bargaining agreements	Labor-Management Relations
102-42	Identifying and selecting stakeholders	Stakeholder Engagement
102-43	Approach to stakeholder engagement	Stakeholder Engagement
102-44	Key topics and concerns raised	Sustainability Material Issues and Objectives for 2030
102-44	Key topics and concerns raised	Stakeholder Engagement
Reporting Practice
102-45	Entities included in the consolidated financial statements	Domestic Affiliates
102-45	Entities included in the consolidated financial statements	Overseas Affiliates
102-46	Defining report content and topic Boundaries	Editorial Policy and Guideline Reference Tables
102-47	List of material topics	Sustainability Material Issues and Objectives for 2030
102-48	Restatements of information	-
102-49	Changes in reporting	-
102-50	Reporting period	Editorial Policy and Guideline Reference Tables
102-51	Date of most recent report	June 30, 2023
102-52	Reporting cycle	-
102-53	Contact point for questions regarding the report	-
102-54	Claims of reporting in accordance with the GRI Standards	Editorial Policy and Guideline Reference Tables
102-55	GRI content index	This Table
102-56	External assurance	Third-Party Verification (Environment)
102-56	External assurance	Third-Party Verification (Social)

Management Approach and Topic-specific Standards		Website
Economic Topics
Economic Performance
103	Management Approach	Securities Report [Japanese]
201-1	Direct economic value generated and distributed	Quarterly Financial Statements / Supplementary Materials
201-2	Financial implications and other risks and opportunities due to climate change	Disclosure based on TCFD recommendations
201-3	Defined benefit plan obligations and other retirement plans	Securities Report [Japanese]

Universal Standards		Website
201-4	Financial assistance received from government	Political Contributions
Indirect Economic Impacts
103	Management Approach	-
203-1	Infrastructure investments and services supported	-
203-2	Significant indirect economic impacts	-
Procurement Practices
103	Management Approach	Promoting Sustainability with Materials Manufacturers and Production Contractors
204-1	Proportion of spending on local suppliers	-
Anti-corruption
103	Management Approach	Charter for Corporate Behavior / Behavioral Guidelines
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	-
Anti-competitive Behavior
103	Management Approach	-
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	-
Environmental Topics
Materials
103	Management Approach	Environmental Approach and Policy / Management
		LION Eco Challenge 2050 Long-Term Environmental Objectives
		Realizing a Decarbonized Society
		Realizing a Resource-Circulating Society
301-1	Materials used by weight or volume	ESG Data and Third-Party Verification
301-1	Materials used by weight or volume	Recycling Resources
301-2	Recycled input materials used	ESG Data and Third-Party Verification
301-2	Recycled input materials used	Using Recycled Plastics
301-3	Reclaimed products and their packaging materials	Aiming for Sustainable Raw Material Procurement
301-3	Reclaimed products and their packaging materials	Using Recycled Plastics
Energy
103	Management Approach	Environmental Approach and Policy / Management
		LION Eco Challenge 2050 Long-Term Environmental Objectives
		Realizing a Decarbonized Society
302-1	Energy consumption within the organization	ESG Data and Third-Party Verification
302-1	Energy consumption within the organization	Energy Consumption
302-2	Energy consumption outside of the organization	Logistics Division Initiatives
302-2	Energy consumption outside of the organization	Greenhouse Gas Emissions throughout the Supply Chain
302-3	Energy intensity	Reduce CO₂ Emissions throughout Business Activities
302-4	Reduction of energy consumption	Energy Consumption
302-4	Reduction of energy consumption	Reduce CO₂ Emissions throughout Business Activities
302-5	Reductions in energy requirements of products and services	Reduce CO₂ Emissions throughout Product Life Cycles
Water
103	Management Approach	Environmental Approach and Policy / Management
		LION Eco Challenge 2050 Long-Term Environmental Objectives
		Realizing a Resource-Circulating Society
303-1	Water withdrawal by source	ESG Data and Third-Party Verification
303-1	Water withdrawal by source	Reducing Water Use
303-2	Water sources significantly affected by withdrawal of water	Overview of Lion's Biodiversity-Friendly Business Activities
303-3	Water recycled and reused	The Chiba Plant's Wastewater Recycling Facilities
Biodiversity
103	Management Approach	Environmental Approach and Policy / Management
		Lion and biodiversity
		Biodiversity Conservation Activities

Universal Standards	Pages to find in Lion Integrated Report 2022 (PDF)	Website
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity Conservation Initiatives
304-2	Significant impacts of activities, products, and services on biodiversity	Overview of Lion's Biodiversity-Friendly Business Activities
304-3	Habitats protected or restored	Biodiversity Conservation Initiatives
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity Conservation Initiatives
Emissions
103	Management Approach	Environmental Approach and Policy / Management
		Realizing a Decarbonized Society
		LION Eco Challenge 2050 Long-Term Environmental Objectives
305-1	Direct (Scope 1) GHG emissions	Scope 1 and 2 Greenhouse Gas Emissions from Domestic Operating Sites (tons)
305-1	Direct (Scope 1) GHG emissions	Scope 1 and 2 Greenhouse Gas Emissions from Overseas Operating Sites (tons)
305-2	Energy indirect (Scope 2) GHG emissions	Scope 1 and 2 Greenhouse Gas Emissions from Domestic Operating Sites (tons)
305-2	Energy indirect (Scope 2) GHG emissions	Scope 1 and 2 Greenhouse Gas Emissions from Overseas Operating Sites (tons)
305-3	Other indirect (Scope 3) GHG emissions	Greenhouse Gas Emissions throughout the Supply Chain
305-3	Other indirect (Scope 3) GHG emissions	LION Eco Challenge 2050 Long-Term Environmental Objectives
305-4	GHG emissions intensity	Reduce CO₂ Emissions throughout Business Activities
305-5	Reduction of GHG emissions	Reduce CO₂ Emissions throughout Business Activities
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data and Third-Party Verification
305-7		Management of Chemical Substances

Universal Standards		Website
Effluents and Waste
103	Management Approach	Environmental Approach and Policy / Management
103	Management Approach	Realizing a Resource-Circulating Society
306-1	Water discharge by quality and destination	Management of Chemical Substances
306-2	Waste by type and disposal method	Reducing Waste
306-3	Significant spills	Legal Compliance
306-4	Transport of hazardous waste	Management of Chemical Substances
306-5	Water bodies affected by water discharges and/or runoff	Overview of Lion’s Biodiversity-Friendly Business Activities
306-5	Water bodies affected by water discharges and/or runoff	Environmental Impact Surveys of Surfactants MES and MEE
Environmental Compliance
103	Management Approach	Environmental Approach and Policy / Management
307-1	Non-compliance with environmental laws and regulations	Legal Compliance
Supplier Environmental Assessment
103	Management Approach	Promoting Sustainability with Materials Manufacturers and Production Contractors
103	Management Approach	Sustainable Material Procurement Policy
308-1	New suppliers that were screened using environmental criteria	Promoting Sustainability with Materials Manufacturers and Production Contractors
308-2	Negative environmental impacts in the supply chain and actions taken	Aiming for Sustainable Raw Material Procurement
Social
Employement
103	Management Approach	Employment information [Japanese]
401-1	New employee hires and employee turnover	Together with Employees
401-1	New employee hires and employee turnover	Employee Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	-
401-3	Parental leave	Promoting Work-Life Enrichment
Labor/Management Relations
103	Management Approach	Labor-Management Relations
402-1	Minimum notice periods regarding operational changes	-

Universal Standards	Pages to find in Lion Integrated Report 2022 (PDF)	Website
Occupational Health and Safety
103	Management Approach	Enhancing the Occupational Safety Management System
403-1	Workers representation in formal joint management–worker health and safety committees	Enhancing the Occupational Safety Management System
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Enhancing the Occupational Safety Management System
403-3	Workers with high incidence or high risk of diseases related to their occupation	-
403-4	Health and safety topics covered in formal agreements with trade unions	-
Training and Education
103	Management Approach	Developing Human Resources
404-1	Average hours of training per year per employee	Employee Data
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development to Support Career Autonomy
404-3	Percentage of employees receiving regular performance & career development reviews	-
Diversity and Equal Opportunity
103	Management Approach	Promoting Diversity & Inclusion
405-1	Diversity of governance bodies and employees	Promoting Diversity & Inclusion
405-2	Ratio of basic salary and remuneration of women to men	Employee Data
Non-discrimination
103	Management Approach	Promoting Diversity & Inclusion
406-1	Incidents of discrimination and corrective actions taken	Promoting Diversity & Inclusion

Universal Standards		Website
Freedom of Association and Collective Bargaining
103	Management Approach	Labor-Management Relations
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Measures to Prevent Human Rights Abuse (Human Rights Due Diligence)
Child Labor
103	Management Approach	Respect for Human Rights
408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights Due Diligence
Forced or Compulsory Labor
103	Management Approach	Respect for Human Rights
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Measures to Prevent Human Rights Abuse (Human Rights Due Diligence)
Human Rights Assessment
103	Management Approach	Respect for Human Rights
412-1	Operations that have been subject to human rights reviews or impact assessments	Measures to Prevent Human Rights Abuse (Human Rights Due Diligence)
412-2	Employee training on human rights policies or procedures	Measures to Prevent Human Rights Abuse (Human Rights Due Diligence)
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Measures to Prevent Human Rights Abuse (Human Rights Due Diligence)
Local Communities
103	Management Approach	Social Contribution Activities
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities
413-2	Operations with significant actual and potential negative impacts on local communities	-

Universal Standards		Website
Supplier Social Assessment
103	Management Approach	Together with Supply Chains
414-1	New suppliers that were screened using social criteria	Selecting New Suppliers
414-2	Negative social impacts in the supply chain and actions taken	Aiming for Sustainable Raw Material Procurement
Public Policy
415-1	Political Contributions	Political Contributions
Customer Health and Safety
103	Management Approach	Ensuring Product Safety and Reliability
416-1	Assessment of the health and safety impacts of product and service categories	Approach to Quality Assurance, Safety and Reliability
416-1		Safety of Products During Use
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	-
Marketing and Labeling
103	Management Approach	Ensuring Product Safety and Reliability
417-1	Requirements for product and service information and labeling	Approach to Responsible Product Representations
417-2	Incidents of non-compliance concerning product and service information and labeling	Approach to Quality Assurance, Safety and Reliability
417-3	Incidents of non-compliance concerning marketing communications	-
Customer Privacy
103	Management Approach	Handling of Personal Information
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	-
Socioeconomic Compliance
103	Management Approach	Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	-