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GRI Sustainability Reporting Standards 2016 Reference Table

Note: “-” in the Table indicates that the contents of the item are not reported in the 2022 Integrated Report and Lion's sustainability website.

Universal Standards Pages to find in Lion Integrated Report 2022 (PDF) Website

General Disclosures 2016

Oraganizational Profile

102-1 Name of the organization p77 Company Overview
102-2 Activities, brands, products, and services p4-5, p8-9, p32-40, p70-72 Business Segment
102-3 Location of headquarters p77 Domestic Offices and Plants
102-4 Location of operations p9 Domestic Offices and Plants
102-5 Ownership and legal form p77 Company Overview
102-6 Markets served p8-9, p22-24, p32-37, p70-72 Business Segment
Domestic Affiliates
Overseas Affiliates
102-7 Scale of the organization p8-9, p10, p12-17, p18-27, p28-31, p32-37, p70-72, p77 Financial Highlights
102-8 Information on employees and other workers p44-47, p77 Together with Employees
Employee Data
102-9 Supply chain p41-43, p49 Together with Supply Chains
102-10 Significant changes to the organization and its supply chain p41-43 L ion to Establish a Joint Venture Company in Bangladesh
Notice: Own Share
Notice: Own Share
102-11 Precautionary Principle or approach p65-67 Internal Control System
Risk Management
Compliance
102-12 External initiatives p76 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
102-13 Membership of Associations p76 Initiatives and External Evaluation
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 p2-3, p12-17 Medium-Term Management Plan
Message from Management
102-15 Key impacts, risks, and opportunities p32, p34, p20-27, p49, p66-67 Quarterly Financial Statements / Supplementary Materials
Internal Control System
Risk Management

Ethics and integrity

102-16 Values, principles, standards, and norms of behavior p1 Corporate Philosophy
Charter for Corporate Behavior / Behavioral Guidelines
102-17 Mechanisms for advice and concerns about ethics p65 Compliance

Governance

102-18 Governance structure p49, p58, p65 Basic Approach to Corporate Governance
102-19 Delegating authority p59-62 Basic Approach to Corporate Governance
102-20 Executive-level responsibility for economic, environmental, and social topics p49, p68-69 Sustainability Material Issues and Objectives for 2030
Leadership Team
102-21 Consulting stakeholders on economic, environmental, and social topics p48-49, p52-55 Stakeholder Engagement
Sustainability Material Issues and Objectives for 2030
102-22 Composition of the highest governance body and its committees p49, p68-69 Basic Approach to Corporate Governance
Lion Corporation Basic Corporate Governance Policy
Corporate Governance Report
102-23 Chair of the highest governance body p2-3, p68-69 Corporate Governance Report
102-24 Nominating and selecting the highest governance body p58-62, p68-69 Lion Corporation Basic Corporate Governance Policy
Corporate Governance Report
102-25 Conflicts of interest p63-64 Securities Report [Japanese]
102-26 Role of highest governance body in setting purpose, values, and strategy p56-64, p68-69 Lion Corporation Basic Corporate Governance Policy
102-27 Collective knowledge of highest governance body p56-64, p68-69 Lion Corporation Basic Corporate Governance Policy
102-28 Evaluating the highest governance body’s performance p56-64, p68-69 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 p48-51 Sustainability Material Issues and Objectives for 2030
102-30 Effectiveness of risk management processes p32, p34, p49, p66-67 Internal Control System
Risk Management
102-31 Review of economic, environmental, and social topics p49, p66-67 Internal Control System
Risk Management
102-32 Highest governance body’s role in sustainability reporting p49 Sustainability Management (Implementation Framework)
102-33 Communicating critical concerns p32, p34, p49, p66-67 Compliance
Internal Control System
Risk Management
Sustainability Management (Implementation Framework)
102-34 Nature and total number of critical concerns p65-67 Initiatives to Respond to Our Customers
Compliance
102-35 Remuneration policies p63-64 Securities Report [Japanese]
Lion Corporation Basic Corporate Governance Policy
102-36 Process for determining remuneration p63-64 Securities Report [Japanese]
102-37 Stakeholders’ involvement in remuneration p63-64 Securities Report [Japanese]
102-38 Annual total compensation ratio p63-64 -
102-39 Percentage increase in annual total compensation ratio - -

Stakeholder Engagement

102-40 List of stakeholder groups p49 Stakeholder Engagement
102-41 Collective bargaining agreements - Stakeholder Engagement
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 p48-51 Sustainability Material Issues and Objectives for 2030
Stakeholder Engagement

Reporting Practice

102-45 Entities included in the consolidated financial statements p8-9, p70-75, p77 Domestic Affiliates
Overseas Affiliates
102-46 Defining report content and topic Boundaries p0, p77 Editorial Policy and Guideline Reference Tables
102-47 List of material topics p48-51 Sustainability Material Issues and Objectives for 2030
102-48 Restatements of information - -
102-49 Changes in reporting - -
102-50 Reporting period p77 Editorial Policy and Guideline Reference Tables
102-51 Date of most recent report - -
102-52 Reporting cycle - -
102-53 Contact point for questions regarding the report Back Cover -
102-54 Claims of reporting in accordance with the GRI Standards p77 Editorial Policy and Guideline Reference Tables
102-55 GRI content index - This Table
102-56 External assurance - Third-Party Verification
Management Approach and Topic-specific Standards Pages to find in Lion Integrated Report 2022 (PDF) Website

Economic Topics

Economic Performance

103 Management Approach p58-69 Securities Report [Japanese]

201-1 Direct economic value generated and distributed p4-5, p8-10, p13, p18, p23, p28-30, p70-75 Quarterly Financial Statements / Supplementary Materials
201-2 Financial implications and other risks and opportunities due to climate change p18-21, p49, p66-67 Response to the TCFD
201-3 Defined benefit plan obligations and other retirement plans - Securities Report [Japanese]
201-4 Financial assistance received from government - -

Indirect Economic Impacts

103 Management Approach p48-51, p58-62 -
203-1 Infrastructure investments and services supported - -
203-2 Significant indirect economic impacts - -

Procurement Practices

103 Management Approach p42, p48-51, p58-62 Promoting Sustainability with Materials Manufacturers and Production Contractors
204-1 Proportion of spending on local suppliers - -

Anti-corruption

103 Management Approach p48-51, p58-62, p65 Instituting the LION Anti-Bribery Principles
205-1 Operations assessed for risks related to corruption p42, p48-51 -
205-2 Communication and training about anti-corruption policies and procedures p48-51, p58-62, p65 Compliance
205-3 Confirmed incidents of corruption and actions taken - -

Anti-competitive Behavior

103 Management Approach p48-51, p58-62 -
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -

Environmental Topics

Materials

103 Management Approach p15, p42, p48-51, p54-55, p67 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
Recycling Resources
301-2 Recycled input materials used p39, p42, p48-51, p54-55 ESG Data and Third-Party Verification
Using Recycled Plastics
301-3 Reclaimed products and their packaging materials p42, p48-51, p54-55 Aiming for Sustainable Raw Material Procurement
Using Recycled Plastics

Energy

103 Management Approach p15, p42, p48-51, p54-55, p67 Environmental Approach and Policy / Management
LION Eco Challenge 2050 Long-Term Environmental Objectives
Realizing a Decarbonized Society
302-1 Energy consumption within the organization p11, p42-43, p50-51, p54-55 ESG Data and Third-Party Verification
Energy Consumption
302-2 Energy consumption outside of the organization p42-43, p50-51, p54-55 Logistics Division Initiatives
Greenhouse Gas Emissions throughout the Supply Chain
302-3 Energy intensity p50-51, p54-55 Reduce CO2 Emissions throughout Business Activities
302-4 Reduction of energy consumption p42-43, p50-51, p54-55 Energy Consumption
Reduce CO2 Emissions throughout Business Activities
302-5 Reductions in energy requirements of products and services p42-43, p50-51, p54-55 Reduce CO2 Emissions throughout Product Life Cycles

Water

103 Management Approach p15, p42, p48-51, p54-55, p67 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
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 p50-51, p54-55 The Chiba Plant's Wastewater Recycling Facilities

Biodiversity

103 Management Approach p42, p48-51 Environmental Approach and Policy / Management
Lion and biodiversity
Biodiversity Conservation Activities
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 p15, p42, p48-51, p54-55, p67 Environmental Approach and Policy / Management
Realizing a Decarbonized Society
LION Eco Challenge 2050 Long-Term Environmental Objectives
305-1 Direct (Scope 1) GHG emissions p11, p42-43, p50-51, p54-55 Scope 1 and 2 Greenhouse Gas Emissions from Domestic Operating Sites (tons)
Scope 1 and 2 Greenhouse Gas Emissions from Overseas Operating Sites (tons)
305-2 Energy indirect (Scope 2) GHG emissions p11, p42-43, p50-51, p54-55 Scope 1 and 2 Greenhouse Gas Emissions from Domestic Operating Sites (tons)
Scope 1 and 2 Greenhouse Gas Emissions from Overseas Operating Sites (tons)
305-3 Other indirect (Scope 3) GHG emissions p11, p42-43, p50-51, p54-55 Greenhouse Gas Emissions throughout the Supply Chain
LION Eco Challenge 2050 Long-Term Environmental Objectives
305-4 GHG emissions intensity p42-43, p50-51, p54-55 Reduce CO2 Emissions throughout Business Activities
305-5 Reduction of GHG emissions p42-43, p50-51, p54-55 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
Management of Chemical Substances

Effluents and Waste

103 Management Approach p15, p50-51, p54-55 Environmental Approach and Policy / Management
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
Environmental Impact Surveys of Surfactants MES and MEE

Environmental Compliane

103 Management Approach p15, p50-51, p54-55 Environmental Approach and Policy / Management
307-1 Non-compliance with environmental laws and regulations - Legal Compliance

Supplier Environmental Assessment

103 Management Approach p15, p50-51, p54-55 Promoting Sustainability with Materials Manufacturers and Production Contractors
Sustainable Material Procurement Policy
308-1 New suppliers that were screened using environmental criteria p42, p50-51, p54-55 Promoting Sustainability with Materials Manufacturers and Production Contractors
308-2 Negative environmental impacts in the supply chain and actions taken p42, p50-51, p54-55 Aiming for Sustainable Raw Material Procurement

Social

Employement

103 Management Approach p44-47, p48-51 Employment information [Japanese]
401-1 New employee hires and employee turnover p44-47, p50-51 Together with Employees
Employee Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees - -
401-3 Parental leave p44-47, p50-51 Promoting Work-Life Enrichment

Labor/Management Relations

103 Management Approach p44-47, p48-51 Labor-Management Relations
402-1 Minimum notice periods regarding operational changes - -

Occupational Health and Safety

103 Management Approach p44-47, p48-51, p66-67 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 p30, p44-47, p48-51 Developing Human Resources
404-1 Average hours of training per year per employee p30 Employee Data
404-2 Programs for upgrading employee skills and transition assistance programs p44-47, p50-51 Human Resource Development System that Support Autonomous Learning
404-3 Percentage of employees receiving regular performance & career development reviews - -

Diversity and Equal Opportunity

103 Management Approach p44-47, p48-51 Promoting Diversity & Inclusion
405-1 Diversity of governance bodies and employees p44-47, p48-51 Promoting Diversity & Inclusion
405-2 Ratio of basic salary and remuneration of women to men - Employee Data

Non-discrimination

103 Management Approach p44-47, p48-51, p65 Promoting Diversity & Inclusion
406-1 Incidents of discrimination and corrective actions taken - Promoting Diversity & Inclusion

Freedom of Association and Collective Bargaining

103 Management Approach p44-47, p48-51 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

Child Labor

103 Management Approach p42, p48-51 Respect for Human Rights
408-1 Operations and suppliers at significant risk for incidents of child labor p42, p50-51 Identifying Human Rights Risks

Forced or Compulsory Labor

103 Management Approach p42, p48-51 Respect for Human Rights
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor p42, p50-51 Identifying Human Rights Risks

Human Rights Assessment

103 Management Approach p42, p48-51 Respect for Human Rights
412-1 Operations that have been subject to human rights reviews or impact assessments - Measures to Prevent Human Rights Abuse
412-2 Employee training on human rights policies or procedures p50-51 Measures to Prevent Human Rights Abuse
Identifying Human Rights Risks
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening - -

Local Communities

103 Management Approach p48-51 Social Contribution Activities
413-1 Operations with local community engagement, impact assessments, and development programs p34-35, p50-51 Social Contribution Activities
413-2 Operations with significant actual and potential negative impacts on local communities - -

Supplier Social Assessment

103 Management Approach p42, p48-51 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 p42, p50-51 Aiming for Sustainable Raw Material Procurement

Public Policy

415-1 Political Contributions - Political Contributions

Customer Health and Safety

103 Management Approach p48-51, p53, p66-67 Ensuring Product Safety and Reliability
416-1 Assessment of the health and safety impacts of product and service categories p48-51, p53 Approach to Quality Assurance, Safety and Reliability
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 p66-67 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 p48-51, p66-67 Handling of Personal Information
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - -

Socioeconomic Compliance

103 Management Approach p48-51, p65-67 Compliance
419-1 Non-compliance with laws and regulations in the social and economic area - -

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