H.U. Group
Our Business
Sustainability
Investor Relations

Sustainability

GRI Standards Content Index

Web　Website

IR　Integrated Report 2021

GR　Corporate Governance Policy

General Disclosures

GRI 102：GENERAL DISCLOSURES（2016）

1. Organizational profile

Description Reference page title
102-1 Name of the organization

Web　Corporate Profile
102-2 Activities, brands, products, and services

Web　Our Business
102-3 Location of headquarters

Web　Corporate Profile
102-4 Location of operations

IR　Main Group Companies and Bases (p.64)
102-5 Ownership and legal form

Web　Corporate Profile
102-7 Scale of the organization

IR　Consolidated Management Indicators (p.56)

IR　Main Group Companies and Bases (p.64)

IR　Corporate Overview and Investor Information (p.65)
102-8 Information on employees and other workers

WEB　ESG Performance Data> Employees

IR　Business Segments (p.53)
102-9 Supply chain

IR　Procurement (pp.36-37)
102-10 Significant changes to the organization and its supply chain N/A
102-11 Precautionary Principle or approach

IR　Environment (pp.29-33)
102-12 External initiatives

IR　First Zero Target in the Laboratory Testing Industry (p.29)

IR　Human Rights & Human Resources> Human Rights (p.34)

2. Strategy

Description Reference page title
102-14 Statement from senior decision-maker

IR　Message from the CEO (pp.9-12)
102-15 Key impacts, risks, and opportunities

WEB　Materiality

IR　H.U. Group Materiality (p.26)

IR　Sustainability in a Changing Environment (p.27)

3. Ethics and integrity

Description Reference page title
102-16 Values, principles, standards, and norms of behavior

WEB　H.U. Group

IR　Group Mission, Vision (p.1)

IR　The Statement of H.U. Group (p.2)
102-17 Mechanisms for advice and concerns about ethics

IR　Compliance> Whistleblowing System (p.50)

4. Governance

Description Reference page title
102-18 Governance structure

IR　Sustainability Management> Promotion system (p.28)

IR　Corporate Governance> Corporate Governance Structure (p.39)
102-19 Delegating authority

WEB　Sustainability at the H.U. Group> Promotion Structure for Sustainability
102-20 Executive-level responsibility for economic, environmental, and social topics

IR　Sustainability Management> Promotion system (p.28)
102-22 Composition of the highest governance body and its committees

IR　Corporate Governance> Corporate Governance Structure (p.39)
102-25 Conflicts of interest

GR　6. Independence standards for independent outside directors (p.3)
102-26 Role of highest governance body in setting purpose, values, and strategy

WEB　Sustainability at the H.U. Group> Promotion Structure for Sustainability
102-29 Identifying and managing economic, environmental, and social impacts

WEB　Materiality
102-30 Effectiveness of risk management processes

IR　Risk Management> Basic Approach to Risk Management and Management Structure (p.48)
102-31 Review of economic, environmental, and social topics

WEB　Sustainability at the H.U. Group> Promotion Structure for Sustainability
102-33 Communicating critical concerns

IR　Compliance> Whistleblowing System (p.50)
102-34 Nature and total number of critical concerns

WEB　ESG Performance Data> Compliance
102-35 Remuneration policies

IR　Governance> Compensation for Directors and Executive Officers, etc. (pp.43-47)

102-36 Process for determining remuneration

IR　Governance> Compensation for Directors and Executive Officers, etc. (p.43)

5. Stakeholder engagement

Description Reference page title
102-40 List of stakeholder groups

WEB　Communication with Stakeholders> Initiatives
102-43 Approach to stakeholder engagement

WEB　Communication with Stakeholders> Initiatives
102-44 Key topics and concerns raised N/A

6. Reporting practice

Description Reference page title
102-45 Entities included in the consolidated financial statements

WEB　Group Companies
102-46 Defining report content and topic Boundaries

WEB　Materiality

IR　H.U. Group Materiality (p.25)
102-47 List of material topics

WEB　Materiality

IR　H.U. Group Materiality (p.26)
102-48 Restatements of information N/A
102-49 Changes in reporting N/A
102-50 Reporting period

IR　Editorial Policy (p.3)
102-51 Date of most recent report October 29th, 2021
102-52 Reporting cycle Once a year
102-55 GRI content index

This table

Management Approach

GRI 103：Management Approach（2016）

Description Reference page title
103-1 Explanation of the material topic and its Boundary

WEB　Materiality

IR　Editorial Policy (p.3)
103-2 The management approach and its components

WEB　Sustainability at the H.U. Group

IR　Sustainability Management (p.28)
103-3 Evaluation of the management approach

IR　Environment> H.U. Group Long-Term Environmental Goals (FY2020-2030) and FY2020 Actual Performance (p.30)

IR　Human Rights & Human Resources> FY2020 Performance (p.34)

IR　Procurement> Targets and Results (p.36)

Economic

GRI 201：Economic Performance（2016）

Description Reference page title
201-1 Direct economic value generated and distributed

WEB　Financial Highlights
201-2 Financial implications and other risks and opportunities due to climate change

IR　Environment> Response to TCFD Framework (p.32)

GRI 205：Anti-corruption（2016）

Description Reference page title
205-1 Operations assessed for risks related to corruption N/A
205-3 Confirmed incidents of corruption and actions taken N/A

GRI 206：Anti-competitive Behavior（2016）

Description Reference page title
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A

Environmental

GRI 302：Energy（2016）

Description Reference page title
302-1 Energy consumption within the organization

WEB　ESG Performance Data> Climate change
302-2 Energy consumption outside of the organization

WEB　ESG Performance Data> Climate change
302-3 Energy intensity

WEB　ESG Performance Data> Climate change

GRI 303：Water（2018）

Description Reference page title
303-3 Water withdrawal

WEB　ESG Performance Data> Water

303-4 Water discharge

WEB　ESG Performance Data> Water

GRI 304：Biodiversity（2016）

Description Reference page title
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas N/A
304-2 Significant impacts of activities, products, and services on biodiversity N/A
304-3 Habitats protected or restored N/A
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations N/A

GRI 305：Emissions（2016）

Description Reference page title
305-1 Direct (Scope1) GHG emissions

WEB　ESG Performance Data> Climate change
305-2 Energy indirect (Scope 2) GHG emissions

WEB　ESG Performance Data> Climate change
305-3 Other indirect (Scope3) GHG emissions

WEB　ESG Performance Data> Climate change
305-4 GHG emissions intensity

WEB　ESG Performance Data> Climate change
305-5 Reduction of GHG emissions

IR　Environment> H.U. Group Long-Term Environmental Goals (FY2020-2030) and FY2020 Actual Performance (p.30)
305-6 Emissions of ozone-depleting substances (ODS)

N/A

WEB　ESG Performance Data> Climate change
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx ), and other significant air emissions

WEB　ESG Performance Data> Climate change

GRI 306：WASTE（2020）

Description Reference page title
306-2 Management of significant waste-related impacts

IR　Environment> Initiatives for the Creation of a Recycling-Oriented Society (p.33)
306-3 Waste generated

WEB　ESG Performance Data> Waste

306-5 Waste directed to disposal

WEB　ESG Performance Data> Waste

GRI 307：Environmental Compliance（2016）

Description Reference page title
307-1 Non-compliance with environmental laws and regulations

N/A

WEB　ESG Performance Data> Management

GRI 308：Supplier Environmental Assessment（2016）

Description Reference page title
308-1 New suppliers that were screened using environmental criteria

WEB　Procurement

IR　Procurement> Initiatives / Targets and Results (p.36)
308-2 Negative environmental impacts in the supply chain and actions taken

WEB　Procurement

IR　Procurement> Initiatives / Targets and Results (p.36)

Social

GRI 401：Employment（2016）

Description Reference page title
401-1 New employee hires and employee turnover

WEB　ESG Performance Data> Employees
401-3 Parental leave

WEB　ESG Performance Data> Employees

GRI 403：Occupational Health and Safety（2018）

Description Reference page title
403-1 Occupational health and safety management system

WEB　Human Rights & Human Resources> Occupational Health and Safety
403-4 Worker participation, consultation, and communication on occupational health and safety

WEB　Human Rights & Human Resources> Occupational Health and Safety
403-6 Promotion of worker health

WEB　Human Rights & Human Resources> Occupational Health and Safety
403-9 Work-related injuries

WEB　ESG Performance Data> Employees

GRI 404：Training and Education（2016）

Description Reference page title
404-1 Average hours of training per year per employee

WEB　ESG Performance Data> Employees
404-3 Percentage of employees receiving regular performance and career development reviews

IR　Human Rights & Human Resources> Training and Development (p.35)

GRI 405：Diversity and Equal Opportunity（2016）

Description Reference page title
405-1 Diversity of governance bodies and employees

WEB　ESG Performance Data> Employees

GRI 407：Freedom of Association and Collective Bargaining（2016）

Description Reference page title
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk N/A

GRI 408：Child Labor（2016）

Description Reference page title
408-1 Operations and suppliers at significant risk for incidents of child labor

WEB　ESG Performance Data> Business partners

GRI 409：Forced or Compulsory Labor（2016）

Description Reference page title
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

WEB　ESG Performance Data> Business partners

GRI 410：Security Practices（2016）

Description Reference page title
410-1 Security personnel trained in human rights policies or procedures N/A

GRI 411：Rights of Indigenous Peoples（2016）

Description Reference page title
411-1 Incidents of violations involving rights of indigenous peoples N/A

GRI 412：Human Rights Assessment（2016）

Description Reference page title
412-1 Operations that have been subject to human rights reviews or impact assessments

WEB　Procurement

IR　Procurement> Targets and Results (p.36)

IR　Procurement> Assessment of Human Rights Items (p.37)

GRI 413：Local Communities（2016）

Description Reference page title
413-1 Operations with local community engagement, impact assessments,and development programs

WEB　Philanthropy> Initiatives

GRI 414：Supplier Social Assessment（2016）

Description Reference page title
414-1 New suppliers that were screened using social criteria

WEB　Procurement

IR　Procurement> Initiatives / Targets and Results (p.36)
414-2 Negative social impacts in the supply chain and actions taken

WEB　Procurement

IR　Procurement> Targets and Results (p.36)

IR　Procurement> Assessment of Human Rights Items (p.37)

GRI 416：Customer Health and Safety（2016）

Description Reference page title
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services N/A

GRI 417：Marketing and Labeling（2016）

Description Reference page title
417-2 Incidents of non-compliance concerning product and service information and labeling N/A
417-3 Incidents of non-compliance concerning marketing communications N/A

GRI 418：Customer Privacy（2016）

Description Reference page title
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data N/A

GRI 419：Socioeconomic Compliance（2016）

Description Reference page title
419-1 Non-compliance with laws and regulations in the social and economic area N/A