GRI Standards Content Index | Sustainability

GRI 1: Foundation 2021

Statement of use	The Nippon Ham Group has reported the information cited in this GRI content index for the period from April 1, 2023 to March 31, 2024 with reference to the GRI Standards.
GRI 1 used:	GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

Information Disclosure		Publication Place
1. The organization and its reporting practices
2 - 1	Organizational details	Corporate Profile NH Foods Group Integrated Report 2024　P100～101 [ 10.3MB / 104pages ]
2 - 2	Entities included in the organization’s sustainability reporting	NH Foods Group Integrated Report 2024　P11 [ 10.3MB / 104pages ]
2 - 3	Reporting period, frequency and contact point	NH Foods Group Integrated Report 2024　P11 [ 10.3MB / 104pages ]
2 - 4	Restatements of information	-
2 - 5	External assurance	NH Foods Group Data Book 2024　P25 [ 1.0MB / 35pages ]
2. Activities and workers
2 - 6	Activities, value chain and other business relationships	Our Business
2 - 7	Employees	Corporate Profile NH Foods Group Data Book 2024　P26 [ 1.0MB / 35pages ]
2 - 8	Workers who are not employees	-
3. Governance
2 - 9	Governance structure and composition	Corporate Governance Corporate Governance Report 2024 [ 651KB / 44pages ]
2 - 10	Nomination and selection of the highest governance body	Corporate Governance Report 2024　P2 [ 651KB / 44pages ] NH Foods Group Fundamental Policy on Corporate Governance　Section2 [ 533KB / 39pages ]
2 - 11	Chair of the highest governance body	Corporate Governance Report 2024 [ 651KB / 44pages ] NH Foods Group Fundamental Policy on Corporate Governance　Section2 [ 533KB / 39pages ]
2 - 12	Role of the highest governance body in overseeing the management of impacts	Promotion System NH Foods Group Integrated Report 2024　P62 [ 10.3MB / 104pages ]
2 - 13	Delegation of responsibility for managing impacts	Promotion System NH Foods Group Integrated Report 2024　P62 [ 10.3MB / 104pages ]
2 - 14	Role of the highest governance body in sustainability reporting	Promotion System NH Foods Group Integrated Report 2024　P62 [ 10.3MB / 104pages ]
2 - 15	Conflicts of interest	NH Foods Group Fundamental Policy on Corporate Governance　P14、16 [ 533KB / 39pages ] Corporate Governance Report 2024　P1 [ 651KB / 44pages ]
2 - 16	Communication of critical concerns	Corporate Governance Report 2024　P4 [ 651KB / 44pages ]
2 - 17	Collective knowledge of the highest governance body	Corporate Governance Report 2024　P11 [ 651KB / 44pages ]
2 - 18	Evaluation of the performance of the highest governance body	NH Foods Group Fundamental Policy on Corporate Governance　Appendix 3 [ 533KB / 39pages ] NH Foods Group Integrated Report 2024　P87 [ 10.3MB / 104pages ]
2 - 19	Remuneration policies	NH Foods Group Integrated Report 2024　P89～90 [ 10.3MB / 104pages ] Corporate Governance
2 - 20	Process to determine remuneration	Corporate Governance
2 - 21	Annual total compensation ratio	-
4. Strategy, policies and practices
2 - 22	Statement on sustainable development strategy	Sustainability Management NH Foods Group Integrated Report 2024　P61 [ 10.3MB / 104pages ]
2 - 23	Policy commitments	Respect for Human Rights
2 - 24	Embedding policy commitments	-
2 - 25	Processes to remediate negative impacts	-
2 - 26	Mechanisms for seeking advice and raising concerns	Respect for Human Rights Compliance Initiatives
2 - 27	Compliance with laws and regulations	NH Foods Group Data Book 2024　P23 [ 1.0MB / 35pages ] NH Foods Group Action Standards [ 16.8MB / 48pages ]
2 - 28	Membership associations	Initiative Participation
5. Stakeholder engagement
2 - 29	Approach to stakeholder engagement	Stakeholders Stakeholder Dialogues
2 - 30	Collective bargaining agreements	-

GRI 3: Material Topics 2021

Information Disclosure		Publication Place
3 - 1	Process to determine material topics	Identification Process NH Foods Group Integrated Report 2024　P31 [ 10.3MB / 104pages ]
3 - 2	List of material topics	Measures and indicators NH Foods Group Integrated Report 2024　P31 [ 10.3MB / 104pages ]
3 - 3	Management of material topics	Measures and indicators NH Foods Group Integrated Report 2024　P31 [ 10.3MB / 104pages ]

GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022

Information Disclosure		Publication Place
Likely material topics
13 - 1	Emissions	NH Foods Group Data Book 2024　P19 [ 1.0MB / 35pages ] Third-Party Verification
13 - 2	Climate adaptation and resilience	NH Foods Group Integrated Report 2024　P71～72 [ 10.3MB / 104pages ] Information Disclosure Based on the TCFD Framework FY2023 [ 1.0MB / 11pages ]
13 - 3	Biodiversity	Biodiversity [ 1.0MB / 35pages ] Environmental Preservation Activities Wastewater Treatment
13 - 4	Natural ecosystem conversion	Biodiversity
13 - 5	Soil health	-
13 - 6	Pesticides use	-
13 - 7	Water and effluents	Pollution Prevention Initiatives Water Stewardship NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ] Third-Party Verification
13 - 8	Waste	NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ] Material Flow Analysis
13 - 9	Food security	Measures and indicators Reducing Livestock Waste
13 - 10	Food safety	Quality Assurance
13 - 11	Animal health and welfare	Animal Welfare Initiatives
13 - 12	Local communities	Social Contributions
13 - 13	Land and resource rights	-
13 - 14	Rights of indigenous peoples	-
13 - 15	Non-discrimination and equal opportunity	NH Foods Group Action Standards　P52、57 [ 16.8MB / 48pages ]
13 - 16	Forced or compulsory labor	NH Foods Group Action Standards　P36 [ 16.8MB / 48pages ]
13 - 17	Child labor	NH Foods Group Action Standards　P36 [ 16.8MB / 48pages ]
13 - 18	Freedom of association and collective bargaining	Human Rights Due Diligence Supplier Monitoring
13 - 19	Occupational health and safety	NH Foods Group Action Standards　P58 [ 16.8MB / 48pages ]
13 - 20	Employment practices	-
13 - 21	Living income and living wage	-
13 - 22	Economic inclusion	-
13 - 23	Supply chain traceability	-
13 - 24	Public policy	-
13 - 25	Anti-competitive behavior	NH Foods Group Action Standards　P21～29 [ 16.8MB / 48pages ] Third-Party Verification
13 - 26	Anti-corruption	NH Foods Group Action Standards　P37 [ 16.8MB / 48pages ] NH Foods Group Integrated Report 2024　P93 [ 10.3MB / 104pages ] Compliance Initiatives

GRI 201: Economic Performance 2016

Information Disclosure		Publication Place
201 - 1	Direct economic value generated and distributed	-
201 - 2	Financial implications and other risks and opportunities due to climate change	NH Foods Group Integrated Report 2024　P29～30、P71～72 [ 10.3MB / 104pages ] Information Disclosure Based on the TCFD Framework FY2023 [ 1.0MB / 11pages ]
201 - 3	Defined benefit plan obligations and other retirement plans	-
201 - 4	Financial assistance received from government	-

GRI 202: Market Presence 2016

Information Disclosure		Publication Place
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	-

GRI 203: Indirect Economic Impacts 2016

Information Disclosure		Publication Place
203 - 1	Infrastructure investments and services supported	-
203 - 2	Significant indirect economic impacts	-

GRI 204: Procurement Practices 2016

Information Disclosure		Publication Place
204 - 1	Proportion of spending on local suppliers	-

GRI 205: Anti-corruption 2016

Information Disclosure		Publication Place
205 - 1	Operations assessed for risks related to corruption	-
205 - 2	Communication and training about anti-corruption policies and procedures	Compliance Initiatives NH Foods Group Action Standards　P37 [ 16.8MB / 48pages ]
205 - 3	Confirmed incidents of corruption and actions taken	-

GRI 206: Anti-competitive Behavior 2016

Information Disclosure		Publication Place
206 - 1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	-

GRI 207: Tax 2019

Information Disclosure		Publication Place
207 - 1	Approach to tax	Tax Policy
207 - 2	Tax governance, control, and risk management	-
207 - 3	Stakeholder engagement and management of concerns related to tax	-
207 - 4	Country-by-country reporting	-

GRI 301: Materials 2016

Information Disclosure		Publication Place
301 - 1	Materials used by weight or volume	Material Flow Analysis NH Foods Group Data Book 2024　P24 [ 1.0MB / 35pages ]
301 - 2	Recycled input materials used	-
301 - 3	Reclaimed products and their packaging materials	-

GRI 302: Energy 2016

Information Disclosure		Publication Place
302 - 1	Energy consumption within the organization	NH Foods Group Data Book 2024　P21 [ 1.0MB / 35pages ] Third-Party Verification Material Flow Analysis
302 - 2	Energy consumption outside of the organization	NH Foods Group Data Book 2024　P21 [ 1.0MB / 35pages ] Third-Party Verification
302 - 3	Energy intensity	NH Foods Group Data Book 2024　P21 [ 1.0MB / 35pages ]
302 - 4	Reduction of energy consumption	NH Foods Group Data Book 2024　P18 [ 1.0MB / 35pages ]
302 - 5	Reductions in energy requirements of products and services	-

GRI 303: Water and Effluents 2018

Information Disclosure		Publication Place
303 - 1	Interactions with water as a shared resource	Pollution Prevention Initiatives Water Stewardship
303 - 2	Management of water dischargerelated impacts	Wastewater Management
303 - 3	Water withdrawal	NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ]
303 - 4	Water discharge	NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ]
303 - 5	Water consumption	Third-Party Verification NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ]

GRI 304: Biodiversity 2016

Information Disclosure		Publication Place
304 - 1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	-
304 - 2	Significant impacts of activities, products and services on biodiversity	-
304 - 3	Habitats protected or restored	Environmental Preservation Activities
304 - 4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-

GRI 305: Emissions 2016

Information Disclosure		Publication Place
305 - 1	Direct (Scope 1) GHG emissions	NH Foods Group Data Book 2024　P19 [ 1.0MB / 35pages ] Third-Party Verification
305 - 2	Energy indirect (Scope 2) GHG emissions	NH Foods Group Data Book 2024　P19 [ 1.0MB / 35pages ] Third-Party Verification
305 - 3	Other indirect (Scope 3) GHG emissions	NH Foods Group Data Book 2024　P19 [ 1.0MB / 35pages ] Third-Party Verification
305 - 4	GHG emissions intensity	NH Foods Group Data Book 2024　P19 [ 1.0MB / 35pages ]
305 - 5	Reduction of GHG emissions	Reducing CO2 Emissions NH Foods Group Integrated Report 2024　P70 [ 10.3MB / 104pages ]
305 - 6	Emissions of ozone-depleting substances (ODS)	-
305 - 7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Pollution Prevention Initiatives NH Foods Group Data Book 2024　P24 [ 1.0MB / 35pages ]

GRI 306: Waste 2020

Information Disclosure		Publication Place
306 - 1	Waste generation and significant waste-related impacts	Material Flow Analysis NH Foods Group Data Book 2024　P18、22 [ 1.0MB / 35pages ]
306 - 2	Management of significant wasterelated impacts	NH Foods Group Integrated Report 2024 P70 [ 10.3MB / 104pages ] Material Flow Analysis
306 - 3	Waste generated	NH Foods Group Integrated Report 2024 P70 [ 10.3MB / 104pages ] Material Flow Analysis
306 - 4	Waste diverted from disposal	NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ]
306 - 5	Waste directed to disposal	NH Foods Group Data Book 2024　P22 [ 1.0MB / 35pages ] Material Flow Analysis

GRI 308: Supplier Environmental Assessment 2016

Information Disclosure		Publication Place
308 - 1	New suppliers that were screened using environmental criteria	-
308 - 2	Negative environmental impacts in the supply chain and actions taken	-

GRI 401: Employment 2016

Information Disclosure		Publication Place
401 - 1	New employee hires and employee turnover	NH Foods Group Data Book 2024　P26 [ 1.0MB / 35pages ]
401 - 2	Benefits provided to full-time employees that are not provided to temporary or parttime employees	-
401 - 3	Parental leave	NH Foods Group Data Book 2024　P27 [ 1.0MB / 35pages ]

GRI 402: Labor/Management Relations 2016

Information Disclosure		Publication Place
402 - 1	Minimum notice periods regarding operational changes	-

GRI 403: Occupational Health and Safety 2018

Information Disclosure		Publication Place
403 - 1	Occupational health and safety management system	NH Foods Group Data Book 2024　P29 [ 1.0MB / 35pages ]
403 - 2	Hazard identification, risk assessment, and incident investigation	-
403 - 3	Occupational health services	-
403 - 4	Worker participation, consultation, and communication on occupational health and safety	-
403 - 5	Worker training on occupational health and safety	-
403 - 6	Promotion of worker health	Creating Healthy Workplaces
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	NH Foods Group Data Book 2024　P29 [ 1.0MB / 35pages ]
403 - 10	Work-related ill health	-

GRI 404: Training and Education 2016

Information Disclosure		Publication Place
404 - 1	Average hours of training per year per employee	-
404 - 2	Programs for upgrading employee skills and transition assistance programs	-
404 - 3	Percentage of employees receiving regular performance and career development reviews	-

GRI 405: Diversity and Equal Opportunity 2016

Information Disclosure		Publication Place
405 - 1	Diversity of governance bodies and employees	NH Foods Group Data Book 2024 P26 [ 1.0MB / 35pages ] Board Leadership
405 - 2	Ratio of basic salary and remuneration of women to men	NH Foods Group Data Book 2024 P27 [ 1.0MB / 35pages ]

GRI 406: Non-discrimination 2016

Information Disclosure		Publication Place
406 - 1	Incidents of discrimination and corrective actions taken	-

GRI 407: Freedom of Association and Collective Bargaining 2016

Information Disclosure		Publication Place
407 - 1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Respect for Human Rights Supplier Monitoring

GRI 408: Child Labor 2016

Information Disclosure		Publication Place
408 - 1	Operations and suppliers at significant risk for incidents of child labor	Respect for Human Rights Supplier Monitoring

GRI 409: Forced or Compulsory Labor 2016

Information Disclosure		Publication Place
409 - 1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Respect for Human Rights Supplier Monitoring

GRI 410: Security Practices 2016

Information Disclosure		Publication Place
410 - 1	Security personnel trained in human rights policies or procedures	-

GRI 411: Rights of indigenous peoples 2016

Information Disclosure		Publication Place
411 - 1	Incidents of violations involving rights of indigenous peoples	-

GRI 413: Local Communities 2016

Information Disclosure		Publication Place
413 - 1	Operations with local community engagement, impact assessments, and development programs	Social Contributions
413 - 2	Operations with significant actual and potential negative impacts on local communities	Social Contributions

GRI 414: Supplier Social Assessment 2016

Information Disclosure		Publication Place
414 - 1	New suppliers that were screened using social criteria	-
414 - 2	Negative social impacts in the supply chain and actions taken	Supplier Monitoring

GRI 415: Public Policy 2016

Information Disclosure		Publication Place
415 - 1	Political contributions	NH Foods Group Data Book 2024 P29 [ 1.0MB / 35pages ]

GRI 416: Customer Health and Safety 2016

Information Disclosure		Publication Place
416 - 1	Assessment of the health and safety impacts of product and service categories	Quality Assurance
416 - 2	Incidents of non-compliance concerning the health and safety impacts of products and services	-

GRI 417: Marketing and Labeling 2016

Information Disclosure		Publication Place
417 - 1	Requirements for product and service information and labeling	Quality Assurance
417 - 2	Incidents of non-compliance concerning product and service information and labeling	-
417 - 3	Incidents of non-compliance concerning marketing communications	-

GRI 418: Customer Privacy 2016

Information Disclosure		Publication Place
418 - 1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	-