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Reference for the Reporting Guidelines

Reference for the GRI Standards

GRI 300 Environmental Standards

Items Indicator Corresponding Page
GRI-301: Materials
301-1 Materials used by weight or volume Material Balance
301-2 Recycled materials used
301-3 Reclaimed products and their packaging materials
GRI-302: Energy
302-1 Energy consumption within the organization Material Balance
Energy
302-2 Energy consumption outside of the organization Material Balance
302-3 Energy intensity Environmental Accounting
Energy
302-4 Reduction of energy consumption Energy
302-5 Reductions in energy requirements of products and services NEC Group Environmental Management Action Plan 2020/2030
Improvement in product energy efficiency
GRI-303: Water
303-1 Total water withdrawal by source Material Balance
Water
303-2 Water sources significantly affected by withdrawal of water None
303-3 Total volume of water recycled and reused Material Balance
Water
GRI-304: Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas None
304-2 Significant impacts of activities, products, and services on biodiversity Preserving Biodiversity
304-3

Habitats protected or restored

None
304-4 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk Preserving Biodiversity
GRI-305: Emissions
305-1 Direct greenhouse gas (GHG) emissions (Scope 1) CO₂ Emissions
305-2 Energy indirect greenhouse gas (GHG) emissions (Scope 2) CO₂ Emissions
305-3 Other indirect greenhouse gas (GHG) emissions (Scope 3) CO₂ Emissions across the Supply Chain
305-4 Greenhouse gas (GHG) emissions intensity CO₂ Emissions
305-5 Reduction of greenhouse gas (GHG) emissions CO₂ Emissions
305-6 Emissions of ozone-depleting substances (ODS) None
305-7 Nitrogen oxide (NOx), sulfur oxide (SOx), and other significant air emissions Material Balance
Air, Soil, Water Quality
GRI-306: Effluents and Waste
306-1 Water discharge by quality and destination Material Balance
Water
306-2 Waste by type and disposal method Material Balance
Waste Products
306-3 Significant spills Handling of Legal Violations, Accidents, and Complaints
306-4 Transport of hazardous waste None
306-5 Water bodies affected by water discharges and runoff None
GRI-307: Environmental compliance
307-1 Violation of environmental laws and regulations Handling of Legal Violations, Accidents, and Complaints
GRI-308: Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria Procurement activities
308-2 Negative environmental impacts in the supply chain and actions taken CO₂ Emissions across the Supply Chain

Reference for the Environmental Reporting Guidelines

1. Basic Information (BI)

Items Indicator Corresponding Page
1 Basic requirements for reporting
(1) Scope of the target organization and target period Corporate Profile and Scope of Report
(2) Target achievement rate and differences with other fiscal years Material Balance
(3) Reporting policy Editorial Policy
(4) Policy for media announcements Editorial Policy
2 Introduction from top management Message from Top Management
3 Outline of environmental report
(1) Outline of environmentally sound management Mid-Term Environmental Plan
(2) Time-series list of KPIs Mid-Term Environmental Plan
(3) Summary of responses to individual environmental challenges Mid-Term Environmental Plan
4 Material balance Material Balance

2. Status related to environmental management (Management Performance Indicators (MPI))

Items Indicator Corresponding Page
1 Policy for achieving environmental soundness, vision, and business strategy
(1) Policy for achieving environmental soundness Policy, Plans, and Results
(2) Important challenges, vision, and business strategy Policy, Plans, and Results
2 Organizational structure and status of governance
(1) Organizational structure of environmentally sound management Environmental Management Promotion System
(2) Environmental risk management system Responding to Environmental Risks
(3) Status of compliance with environmental regulations Handling of Legal Violations, Accidents, and Complaints
3 Status of responses to stakeholders
(1) Responses to stakeholders Stakeholder Engagement
(2) Social contributions through environmental activities Social Contribution Activities
4 Environmentally sound activities in the value chain
(1) Policy and strategies for achieving environmental soundness in the value chain Concern for the Environment along the Value Chain
(2) Green purchase and procurement Green Procurement
(3) Products and services that contribute to reducing environmental impacts Examples of Environmentally Friendly Products and Services
(4) Research and development of new environmental technologies Using Bioplastics in Products
(5) Environmentally sound transportation None
(6) Environmentally sound resource and real estate development/investments Environmental Accounting
(7) Environmentally sound waste disposal and recycling Waste Products

3. Status of environmental impacts and efforts to reduce impacts through business operations (Operational Performance Indicators (OPI))

Items Indicator Corresponding Page
Status of resource and energy inputs
(1) Total energy inputs and reduction measures Energy
(2) Total material inputs and reduction measures Material Balance
(3) Water resource inputs and reduction measures Water
Status of recycling of resources (within business area)
    Collection and Recycling
Status of products, generation of environmental impacts, emissions, etc.
(1) Total product production or total product sales volume Financial and Business Results Information
(2) Emissions of greenhouse gases and reduction measures Greenhouse Gases
(3) Total effluent emissions and reduction measures Water
(4) Air pollution, impacts on living environments, and reduction measures Air, Soil, Water Quality
(5) Chemical substance release amounts, transfer amounts, and reduction measures Chemical Substances
(6) Waste material emissions, quantity of finally disposed-of waste products, and reduction measures Waste Products
(7) Hazardous substance leakage amounts and reduction measures Responding to Environmental Risks
Status of preservation of biodiversity and sustainable utilization of biological resources
    Preserving Biodiversity

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