GRI Standard Reference Table

GRI Standards

GRI 2: General Disclosures 2021

Standards		Corresponding Location
1. Organization and Reporting Practices
2-1	Organizational details	Company Profile
2-2	Entities included in the organization’s sustainability reporting	Annual Securities Report (Japanese Only)
2-3	Reporting period, frequency and contact point	Reporting period: Fiscal year ending December 31, 2022 (January 1, 2022 to December 31, 2022) Reporting frequency: Four times a year. Last updated April 2023 (Japanese version) Contact: https://apply.sapporobeer.jp/webapp/form/23354_goib_16/index.do
2-4	Restatements of information	ESG Data
2-5	External assurance
2. Activities and Workers
2-6	Activities, value chain and other business relationships	Annual Securities Report (Japanese Only)
2-7	Employees	ESG Data
2-8	Workers who are not employees	ESG Data
3. Governance
2-9	Governance structure and composition	Basic Policy and Structure
2-10	Nomination and selection of the highest governance body	Basic Policy and Structure
2-11	Chair of the highest governance body	Basic Policy and Structure
2-12	Role of the highest governance body in overseeing the management of impacts	Basic Policy and Structure
2-13	Delegation of responsibility for managing impacts
2-14	Role of the highest governance body in sustainability reporting	Sustainability Priorities and Promotion Structure Basic Policy and Structure
2-15	Conflicts of interest
2-16	Communication of critical concerns	Basic Policy on Corporate Governance (266KB)
2-17	Collective knowledge of the highest governance body
2-18	Evaluation of the performance of the highest governance body
2-19	Remuneration policies	Annual Securities Report (Japanese Only)
2-20	Process to determine remuneration	Annual Securities Report (Japanese Only)
2-21	Annual total compensation ratio
4. Strategies, Policies and Practices
2-22	Statement on sustainable development strategy	Top message
2-23	Policy commitments	Management Philosophy and Fundamental Sustainability Policies
2-24	Policy Statement Practice	Sustainability Priorities and Promotion Structure
2-25	Processes to remediate negative impacts	Sapporo Group Human Rights Policy Promotion of Compliance
2-26	Mechanisms for seeking advice and raising concerns	Promotion of Compliance
2-27	Regulatory Compliance	Risk Management
2-28	Membership associations	Management Philosophy and Fundamental Sustainability Policies
5. Stakeholder Engagement
2-29	Approach to stakeholder engagement	Stakeholder Engagement For further customer satisfaction
2-30	Collective bargaining agreements	Labor-management relations

GRI 3: Material Topics 2021

Standards		Corresponding Location
3-1	Process to determine material topics	Sustainability Priorities and Promotion Structure
3-2	List of material topics	Sustainability Priorities and Promotion Structure
3-3	Management of material topics	Sustainability Priorities and Promotion Structure

Topic specific Standards

Economic

GRI201: Economic Performance 2016

Standards		Corresponding Location
201-1	Direct economic value generated and distributed	Annual Securities Report (Japanese Only)
201-2	Financial implications and other risks and opportunities due to climate change	Risk Management
201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report (Japanese Only)
201-4	Financial assistance received from government

GRI202: Market Presence 2016

Standards		Corresponding Location
202-1	Ratios of standard entry level wage by gender compared to local minimum wage
202-2	Proportion of senior management hired from the local community

GRI203: Indirect Economic Impacts 2016

Standards		Corresponding Location
203-1	Infrastructure investments and services supported	Social Contributions
203-2	Significant indirect economic impacts	Annual Securities Report (Japanese Only)

GRI204: Procurement Practices 2016

Standards		Corresponding Location
204-1	Proportion of spending on local suppliers

GRI205: Anti-corruption 2016

Standards		Corresponding Location
205-1	Operations assessed for risks related to corruption
205-2	Communication and training about anti-corruption policies and process	Promotion of Compliance
205-3	Confirmed incidents of corruption and actions taken	N/A

GRI206: Anti-competitive Behavior 2016

Standards		Corresponding Location
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Risk Management

GRI207: Tax 2019

Standards		Corresponding Location
207-1	Approach to tax	Sapporo Group Tax Policy
207-2	Tax governance, control, and risk management	Sapporo Group Tax Policy
207-3	Stakeholder engagement and management of concerns related to tax	Sapporo Group Tax Policy
207-4	Country-by-country reporting

Environment

GRI301: Materials 2016

Standards		Corresponding Location
301-1	Materials used by weight or volume	ESG Data
301-2	Recycled input materials used	ESG Data
301-3	Reclaimed products and their packaging materials	ESG Data

GRI302: Energy 2016

Standards		Corresponding Location
302-1	Energy consumption within the organization	ESG Data
302-2	Energy consumption outside of the organization
302-3	Energy intensity	ESG Data

GRI303: Water 2018

Standards		Corresponding Location
303-1	Water withdrawal by source	ESG Data
303-2	Water sources significantly affected by withdrawal of water	Conservation of Water Resources
303-3	Water recycled and reused	Conservation of Water Resources
303-4	Water discharge	Conservation of Water Resources
303-5	Water consumption	Conservation of Water Resources

GRI304: Biodiversity 2016

Standards		Corresponding Location
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Creation of a Base and Town in Harmony with Nature
304-2	Significant impacts of activities, products, and services on biodiversity	Creation of a Base and Town in Harmony with Nature
304-3	Habitats protected or restored	Creation of a Base and Town in Harmony with Nature
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI305: Emissions 2016

Standards		Corresponding Location
305-1	Direct (Scope 1) GHG emissions	ESG Data
305-2	Energy indirect (Scope 2) GHG emissions	ESG Data
305-3	Other indirect (Scope 3) GHG emissions	ESG Data
305-4	GHG emissions intensity	ESG Data
305-5	Reduction of GHG emissions	ESG Data
305-6	Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data

GRI306: Effluents and Waste 2020

Standards		Corresponding Location
306-1	Water discharge by quality and destination	ESG Data
306-2	Waste by type and disposal method	ESG Data
306-3	Significant spills	ESG Data
306-4	Transport of hazardous waste	ESG Data
306-5	Water bodies affected by water discharges and/or runoff	ESG Data

GRI307: Environmental Compliance 2016

Standards		Corresponding Location
307-1	Non-compliance with environmental laws and regulations	Risk Management

GRI308: Supplier Environmental Assessment 2016

Standards		Corresponding Location
308-1	New suppliers that were screened using environmental criteria	Procurement Basic Policy・Supplier Sustainability Procurement Guideline
308-2	Negative environmental impacts in the supply chain and actions taken	Procurement Basic Policy・Supplier Sustainability Procurement Guideline Reducing Environmental Impact in the Supply Chain Reinforcing Relationships with Suppliers

Social

GRI401: Employment 2016

Standards		Corresponding Location
401-1	New employee hires and employee turnover	Promoting Diversity, Equity & Inclusion (DE&I)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Work-life balance Work environment development offering peace of mind
401-3	Parental leave	Work-life balance

GRI402: Labor/Management Relations 2016

Standards		Corresponding Location
402-1	Minimum notice periods regarding operational changes

GRI403: Occupational Health and Safety 2016

Standards		Corresponding Location
403-1	Workers representation in formal joint management-worker health and safety committees	Employee safety and health
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
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	Health and productivity management
403-5	Worker training on occupational health and safety
403-6	Promotion of worker health	Health and productivity management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8	Workers covered by an occupational health and safety management system
403-9	Work-related injuries	ESG Data
403-10	Work-related ill health	ESG Data

GRI404: Training and Education 2016

Standards		Corresponding Location
404-1	Average hours of training per year per employee
404-2	Programs for upgrading employee skills and transition assistance programs	Human Capital Investment for Growth and Productivity Improvement
404-3	Percentage of employees receiving regular performance and career development reviews

GRI405: Diversity and Equal Opportunity 2016

Standards		Corresponding Location
405-1	Diversity of governance bodies and employees	Promoting Diversity & Inclusion (D&I) Annual Securities Report (Japanese Only)
405-2	Ratio of basic salary and remuneration of women to men

GRI406: Non-discrimination 2016

Standards		Corresponding Location
406-1	Incidents of discrimination and corrective actions taken

GRI407: Freedom of Association and Collective Bargaining 2016

Standards		Corresponding Location
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI408: Child Labor 2016

Standards		Corresponding Location
408-1	Operations and suppliers at significant risk for incidents of child labor

GRI409: Forced or Compulsory Labor 2016

Standards		Corresponding Location
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI410: Security Practices 2016

Standards		Corresponding Location
410-1	Security personnel trained in human rights policies or procedures

GRI411: Rights of Indigenous Peoples 2016

Standards		Corresponding Location
411-1	Incidents of violations involving rights of indigenous peoples	N/A

GRI412: Human Rights Assessment 2016

Standards		Corresponding Location
412-1	Operations that have been subject to human rights reviews or impact assessments
412-2	Employee training on human rights policies or procedures	Promotion of Compliance Human Rights Due Diligence
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

GRI413: Local Communities 2016

Standards		Corresponding Location
413-1	Operations with local community engagement, impact assessments, and development programs	Resolve Regional Issues Using Our Own Resources
413-2	Operations with significant actual and potential negative impacts on local communities

GRI414: Supplier Social Assessment 2016

Standards		Corresponding Location
414-1	New suppliers that were screened using social criteria	Procurement Basic Policy・Supplier Sustainability Procurement Guideline
414-2	Negative social impacts in the supply chain and actions taken	Procurement Basic Policy・Supplier Sustainability Procurement Guideline

GRI415: Public Policy 2016

Standards		Corresponding Location
415-1	Political contributions	The amount of political contributions in 2024 was 1.19 million yen.

GRI416: Customer Health and Safety 2016

Standards		Corresponding Location
416-1	Assessment of the health and safety impacts of product and service categories	Food Safety
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Risk Management

GRI417: Marketing and Labeling 2016

Standards		Corresponding Location
417-1	Requirements for product and service information and labeling	Promote Responsible Drinking
417-2	Incidents of non-compliance concerning product and service information and labeling	Risk Management
417-3	Incidents of non-compliance concerning marketing communications	Risk Management

GRI418: Customer Privacy 2016

Standards		Corresponding Location
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Risk Management

GRI419: Socioeconomic Compliance 2016

Standards		Corresponding Location
419-1	Non-compliance with laws and regulations in the social and economic area	Promotion of Compliance