GRI Content Index 2022

The Nitto Group determines which pieces of information on ESG* need to be disclosed in reference to the Global Reporting Initiative (GRI) Standards. Below is the present status of disclosures and where each piece of information can be found.
* ESG: Environmental, Social and Governance

■General Disclosures

Description		Information location / Remark *For “Nitto Group Integrated Report,” we refer to the Nitto Group Integrated Report 2022.
1. Organizational profile
102-1	Name of the organization	Nitto website (https://www.nitto.com/jp/en/about_us/corporate/outline/)
102-2	Activities, brands, products, and services	Nitto website (https://www.nitto.com/jp/en/about_us/corporate/outline/) (https://www.nitto.com/jp/en/products/)
102-3	Location of headquarters	Nitto website (https://www.nitto.com/jp/en/about_us/corporate/outline/)
102-4	Location of operations	Nitto website (https://www.nitto.com/jp/en/about_us/access/)
102-5	Ownership and legal form	Nitto website (https://www.nitto.com/jp/en/about_us/corporate/outline/)
102-6	Markets served	Nitto Website (https://www.nitto.com/jp/en/about_us/access/) (https://www.nitto.com/jp/en/markets/)
102-7	Scale of the organization	Nitto Group Integrated Report (P7-10) and Nitto website (https://www.nitto.com/jp/en/about_us/corporate/) (https://www.nitto.com/jp/en/products/)
102-8	Information on employees and other workers	Nitto Group Integrated Report (P7-8, P41-43) and Security Report (Japanese）（P9）
102-9	Supply chain	Nitto Group Integrated Report (P44-46) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/procurement/)
102-10	Significant changes to the organization and its supply chain	Security Report （Japanese）（P24）
102-11	Precautionary Principle or approach	Nitto Group Integrated Report（P65）and Nitto website (https://www.nitto.com/jp/en/sustainability/governance/management/)
102-12	External initiatives	United Nations Global Compact Nitto website (https://www.nitto.com/jp/en/sustainability/social/human/)
102-13	Membership of associations	-
2. Strategy
102-14	Statement from senior decision-maker	Nitto Group Integrated Report (P11-16)
102-15	Key impacts, risks, and opportunities	Nitto Group Integrated Report (P51-52), Security Report (Japanese) (P13-18) and Nitto website (https://www.nitto.com/jp/en/sustainability/governance/management/risk/) (https://www.nitto.com/jp/en/sustainability/infocus/materiality/)
3. Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Nitto Group Integrated Report (P1, P66) and Nitto website (https://www.nitto.com/jp/en/about_us/concepts/vision1/) (https://www.nitto.com/jp/en/sustainability/governance/guideline/)
102-17	Mechanisms for advice and concerns about ethics	Nitto Group Integrated Report (P66) and Nitto website(https://www.nitto.com/jp/en/sustainability/social/procurement/partner_hotline/) (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
4.Governance
102-18	Governance structure	Nitto Group Integrated Report (P61-64), Security Report (Japanese) (P32-35) and Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
102-20	Executive-level responsibility for economic, environmental, and social topics	Nitto Group Integrated Report(P55-61) and Nitto website (https://www.nitto.com/jp/en/others/ir/governance/Corporate_Governance_Guidelines.pdf)
102-21	Consulting stakeholders on economic, environmental, and social topics	Notice of the 157th Ordinary General Meeting of Shareholders and Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
102-22	Composition of the highest governance body and its committees	Corporate Governance Report and Notice of the 157th Ordinary General Meeting of Shareholders
102-23	Chair of the highest governance body	Article 25 of articles of Incorporation and Notice of the 157th Ordinary General Meeting of Shareholders (P39)
102-24	Nominating and selecting the highest governance body	Notice of the 157th Ordinary General Meeting of Shareholders and Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
102-25	Conflicts of interest	Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
102-26	Role of highest governance body in setting purpose, values, and strategy	Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
102-27	Collective knowledge of highest governance body	Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
102-28	Evaluating the highest governance body’s performance	Nitto Group Integrated Report (P62-63) and Nitto website (https://www.nitto.com/jp/en/ir/shareholdersmeeting/) (https://www.nitto.com/jp/en/ir/library/disclosure/)
102-29	Identifying and managing economic, environmental, and social impacts	a: Nitto website (https://www.nitto.com/jp/en/ir/governance/system/) b: Nitto website (https://www.nitto.com/jp/en/ir/governance/constructive_dialogue/)
102-30	Effectiveness of risk management processes	Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
102-31	Review of economic, environmental, and social topics	Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
102-33	Communicating critical concerns	Nitto website (https://www.nitto.com/jp/en/ir/governance/system/)
102-35	Remuneration policies	a: Nitto Group Integrated Report (P63-64) and Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/) b: Not applicable
102-36	Process for determining remuneration	Nitto Group Integrated Report (P63-64) and Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
102-37	Stakeholders’ involvement in remuneration	Notice of the 157th Ordinary General Meeting of Shareholders, Notice of resolution and Nitto website (https://www.nitto.com/jp/en/ir/governance/board_policy/)
5. Stakeholder engagement
102-40	List of stakeholder groups	Nitto website (https://www.nitto.com/jp/en/sustainability/infocus/stakeholders/)
102-41	Collective bargaining agreements	Nitto Group employees are allowed collective bargaining in accordance with the laws of each country and actually conduct.
102-42	Identifying and selecting stakeholders	Nitto website (https://www.nitto.com/jp/en/sustainability/infocus/)
102-43	Approach to stakeholder engagement	Nitto Group Integrated Report (P73) and Nitto website(https://www.nitto.com/jp/en/sustainability/infocus/stakeholders/)
102-44	Key topics and concerns raised	Nitto website (https://www.nitto.com/jp/en/ir/shareholdersmeeting/)(https://www.nitto.com/jp/en/ir/library/disclosure/)
6. Reporting practice
102-45	Entities included in the consolidated financial statements	Nitto website (https://www.nitto.com/jp/en/about_us/access/) and Security Report（Japanese）（P7-8）
102-46	Defining report content and topic Boundaries	Nitto Group Integrated Report (P21-26)
102-47	List of material topics	Nitto Group Integrated Report (P21-24)
102-48	Restatements of information	Nitto Group Integrated Report (P74) and Nitto website (https://www.nitto.com/jp/en/sustainability/gri/)
102-49	Changes in reporting	Not applicable
102-50	Reporting period	Nitto Group Integrated Report（P2）
102-51	Date of most recent report	2022/7/29
102-52	Reporting cycle	Nitto Group Integrated Report（P2）
102-53	Contact point for questions regarding the report	Nitto Group Integrated Report（P74）
102-54	Claims of reporting in accordance with the GRI Standards	Nitto Group Integrated Report（P2）
102-55	GRI content index	Nitto website (https://www.nitto.com/jp/en/sustainability/gri/)
102-56	External assurance	Nitto Group Integrated Report has not been externally assured. This Report includes some excerpts from "Environmental Data Book," "Security Report," and "Notice of the 157th Ordinary General Meeting of Shareholders" which have been externally assured.

■Topic-specific Disclosures

Description		Information location / Remark *For “Nitto Group Integrated Report,” we refer to the Nitto Group Integrated Report 2022.
Economic
Economic Performance
201-1	Direct economic value generated and distributed	Nitto Group Integrated Report（P9, P69-72) Security Report（Japanese）（P2-3）
201-2	Financial implications and other risks and opportunities due to climate change	Nitto Group Integrated Report (P51) and CDP Climate Change answers
201-3	Defined benefit plan obligations and other retirement plans	Security Report（Japanese） (P100-102)
Anti-corruption
205-2	Communication and training about anti-corruption policies and procedures	Nitto Group Integrated Report (P46, P66) and Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)(https://www.nitto.com/jp/en/sustainability/governance/guideline/)
Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
Tax
207-2	Tax governance, control, and risk management	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/policy/tax_policy/)(https://www.nitto.com/jp/en/sustainability/governance/compliance/)
207-3	Stakeholder engagement and management of concerns related to tax	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/policy/tax_policy/)
Environmental
Materials
301-1	Materials used by weight or volume	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/)
Energy
302-1	Energy consumption within the organization	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
302-3	Energy intensity	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
302-4	Reduction of energy consumption	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
Water
303-1	Interactions with water as a shared resource	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/) and CDP Water Security answers
303-2	Management of water discharge-related impacts	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/) and CDP Water Security answers
303-3	Water withdrawal	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/) and CDP Water Security answers
303-4	Water discharged	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/) and CDP Water Security answers
303-5	Water consumption	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/) and CDP Water Security answers
Emissions
305-1	Direct (Scope 1) GHG emissions	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
305-2	Energy indirect (Scope 2) GHG emissions	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
305-3	Other indirect (Scope 3) GHG emissions	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
305-4	GHG emissions intensity	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/) and CDP Climate Change answers
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/)
Waste
306-1	Waste generation and significant waste-related impacts	Nitto Group Integrated Report (P47-50) and Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/)
306-3	Waste generated	Nitto Group Integrated Report (P47-50) Nitto website (https://www.nitto.com/jp/en/sustainability/environment/data/)
Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
Social
Employment
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Nitto website (https://www.nitto.com/jp/ja/employment/) (Japanese)
401-3	Parental leave	Nitto website (https://www.nitto.com/jp/ja/employment/environment/) (Japanese) (https://www.nitto.com/jp/ja/sustainability/social/human_resources/talent_management/)
Occupational Health and Safety
403-1	Occupational health and safety management system	Nitto Group Integrated Report (P44-45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/) (https://www.nitto.com/jp/en/sustainability/certificate/iso/)
403-2	Hazard identification, risk assessment, and incident investigation	Nitto Group Integrated Report (P44-45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/)
403-3	Occupational health services	Nitto Group Integrated Report (P44-45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/)
403-4	Worker participation, consultation, and communication on occupational health and safety	Nitto Group Integrated Report (PP44-45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/) (https://www.nitto.com/jp/en/sustainability/social/human_resources/talent_management/)
403-5	Worker training on occupational health and safety	Nitto Group Integrated Report (P44-45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/education/)
403-6	Promotion of worker health	Nitto Group Integrated Report (P45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/human_resources/talent_management/)
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Nitto Group Integrated Report (P44-45)
403-9	Work-related injuries	Nitto Group Integrated Report (P44-45) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/safety/)
Training and Education
404-2	Programs for upgrading employee skills and transition assistance programs	Nitto Group Integrated Report (P41-42) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/human_resources/talent_management/)
Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Nitto Group Integrated Report (P10, P43, P55-58)
Freedom of Association and Collective Bargaining
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Nitto website （https://www.nitto.com/jp/en/sustainability/social/human/）
Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	Nitto Group Integrated Report (P46) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/human/）
Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Nitto Group Integrated Report (P46) and Nitto website (https://www.nitto.com/jp/en/sustainability/social/human/）
Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	Nitto Group Integrated Report（P46）
414-2	Negative social impacts in the supply chain and actions taken	Nitto Group Integrated Report（P46）
Customer Health and Safety
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
Marketing and Labeling
417-2	Incidents of non-compliance concerning product and service information and labeling	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)
Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	Nitto website (https://www.nitto.com/jp/en/sustainability/governance/compliance/)