DIC Report and the GRI Standards
DIC Report 2020 was prepared in compliance with the GRI Standards’ “Core” option.
100 Universal
GRI 102: General Disclosures 2016
1Organizational profile
Name of the organization
Page(s), etc.
Activities, brands, products, and services
Page(s), etc.
： The DIC Group’s Approach to Value Creation（P5-6）、 The DIC Group’s Business Portfolio（P25-31）
Location of headquarters
Page(s), etc.
Location of operations
Ownership and legal form
Page(s), etc.
Markets served
Page(s), etc.
： The DIC Group’s Business Portfolio（P25-31）、Annual Securities Report（P120）
Scale of the organization
Page(s), etc.
： The DIC Group: A Global Powerhouse（P11）、 Financial Information（P9）
Information on employees and other workers
Page(s), etc.
ISO26000
： 6.4、6.4.3
Supply chain
Page(s), etc.
Significant changes to the organization and its supply chain
Page(s), etc.
： There were no significant changes.
Precautionary principle or approach
Page(s), etc.
ISO26000
： 6.2
External initiatives
Page(s), etc.
： Ensuring DIC Remains a Globally Trusted Corporate Citizen with a Proud Reputation)（P69）
ISO26000
： 6.2
Membership of associations
Page(s), etc.
ISO26000
： 6.2
2Strategy
Statement from senior decision-maker
Page(s), etc.
ISO26000
： 6.2
3Ethics and integrity
Values, principles, standards, and norms of behavior
Page(s), etc.
： The DIC WAY（P1）、 Basic Sustainability Policy（P68）、 The DIC Group Code of Business Conduct（P71）
Mechanisms for advice and concerns about ethics
Page(s), etc.
4Governance
Governance structure
Page(s), etc.
： Corporate Governance（P59-60）、 System for Promoting Sustainability Initiatives（P69）
ISO26000
： 6.2
Delegating authority
Page(s), etc.
Executive-level responsibility for economic, environmental, and social topics
Page(s), etc.
Consulting stakeholders on economic, environmental, and social topics
Page(s), etc.
ISO26000
： 6.2
Composition of the highest governance body and its committees
Page(s), etc.
ISO26000
： 6.2
Chair of the highest governance body
ISO26000
： 6.2
Nominating and selecting the highest governance body
Page(s), etc.
： Corporate Governance（P59）、Directors, Audit & Supervisory Board Members and Executive Officers（P65-66）、 Annual Securities Report（P53–57）
ISO26000
： 6.2
Role of the highest governance body in setting purpose, values, and strategy
Page(s), etc.
： Corporate Governance（P59-60）、 System for Promoting Sustainability Initiatives（P69）
Collective knowledge of the highest governing body
Page(s), etc.
： Biodiversity（P98）、 2. Initiatives Aimed at Expanding Career Opportunities for Women（P69）
Evaluating the highest governance body’s performance
Page(s), etc.
： Evaluating the of the Effectiveness Board of Directors（P63）
ISO26000
： 6.2
Identifying and managing economic, environmental, and social impacts
Related information/Reasons for omission
： Overview of Sustainability（P68-70）、 Overview of Materiality（P56）
ISO26000
： 6.2
Effectiveness of risk management processes
Page(s), etc.
： A Message from the President（P17）、Overview of Sustainability（P68）、 Disaster Prevention（P87）、Human Resources Management（P128）、5. Management of Governance and Compliance Risks（P139）
Related information/Reasons for omission
： Overview of Sustainability（P68-70）、 Overview of Materiality（P56）
Review of economic, environmental, and social topics
Page(s), etc.
ISO26000
： 6.2
Highest governance body’s role in sustainability reporting
Page(s), etc.
：The Sustainability Committee, which includes the representative directors, approves sustainability reporting before it is made public.
Related information/Reasons for omission
： Overview of Sustainability（P68-70）、 Overview of Materiality（P56）
Communicating critical concerns
Page(s), etc.
ISO26000
： 6.2
Nature and total number of critical concerns
Remuneration policies
Page(s), etc.
： 2 Remuneration for Directors and Audit & Supervisory Board Members（P63）、 Annual Securities Report（P65–69）、
ISO26000
： 6.2
Process for determining remuneration
Stakeholders’ involvement in remuneration
ISO26000
： 6.2
Annual total compensation ratio
Related information/Reasons for omission
Percentage increase in annual total compensation ratio
5Stakeholder engagement
Collective bargaining agreements
Related information/Reasons for omission
：Japan: 71.7% of employees belong to a labor union (for eligible employees, the rate is 99.2%（P141）、Overseas: Employees have collective bargaining rights as allowed for by the laws and regulations of the country/territory in which they are employed.
ISO26000
： 6.3.10、6.4、6.4.3、6.4.4、6.4.5
Identifying and selecting stakeholders
Related information/Reasons for omission
： Basic Sustainability Policy（P68）、Communication with Stakeholders（P162-166）
ISO26000
： 6.2
Approach to stakeholder engagement
Page(s), etc.
ISO26000
： 6.2、6.7、6.7.4、6.7.5、6.7.6、6.7.8、6.7.9
Key topics and concerns raised
Related information/Reasons for omission
： Communication with Stakeholders（P162-166）、 Third-Party Opinion Regarding DIC Report 2022（P182）
ISO26000
： 6.2
6Reporting practice
Entities included in the consolidated financial statements
Page(s), etc.
ISO26000
： 6.2
Defining report content and topic boundaries
Page(s), etc.
List of material topics
Page(s), etc.
Restatements of information
Related information/Reasons for omission
：NA
Changes in reporting
Page(s), etc.
Reporting period
Page(s), etc.
：About this Report（P2）
Date of most recent report
Page(s), etc.
：About this Report（P2）（June 2021）
Reporting cycle
Page(s), etc.
：About this Report（P2）（Annual）
Contact point for questions regarding the report
Page(s), etc.
Back cover
Claims of reporting in accordance with the GRI standards
Page(s), etc.
：About this Report（P2）This report has been prepared in accordance with GRI Standards (“Core” option).
GRI content index
Page(s), etc.
：This table
103 Management Approach
GRI 103: Management Approach 2016
Explanation of the material topic and its boundary
Page(s), etc.
The management approach and its components
Page(s), etc.
Evaluation of the management approach
Page(s), etc.
200 Economic Topics
GRI 201: Economic Performance 2016
Direct economic value generated and distributed
Page(s), etc.
：Annual Securities Report（P80–138） The DIC Group: A Global Powerhouse（P11-12）、 Management’s Discussion and Analysis（P172-178）
ISO26000
： 6.8、6.8.3、6.8.7、6.8.9
Financial implications and other risks and opportunities due to climate change
Page(s), etc.
ISO26000
： 6.5.5
Defined benefit plan obligations and other retirement plans
Page(s), etc.
Financial assistance received from government
Page(s), etc.
GRI 202: Market Presence 2016
Ratios of standard entry level wage by gender compared to local minimum wage
Page(s), etc.
ISO26000
： 6.4.4、6.8
Proportion of senior management hired from the local community
ISO26000
： 6.8、6.8.5、6.8.7
GRI 203: Indirect Economic Impacts 2016
Infrastructure investments and services supported
Related information/Reasons for omission
Harmony with the Community and Social Contributions（P159-161）
ISO26000
： 6.3.9、6.8、6.8.3、6.8.4、6.8.5、6.8.6、6.8.7、6.8.9
Significant indirect economic impacts
Related information/Reasons for omission
Harmony with the Community and Social Contributions（P159-161）
ISO26000
： 6.3.9、6.6.6、6.6.7、6.7.8、6.8、6.8.5、6.8.6、6.8.7、6.8.9
GRI 204: Procurement Practices
Proportion of spending on local suppliers
ISO26000
： 6.6、6.6.8、6.8.5、6.8.7
GRI 205: Anti-Corruption 2016
Operations assessed for risks related to corruption
Related information/Reasons for omission
ISO26000
： 6.6、6.6.3
Communication and training about anti-corruption policies and procedures
Page(s), etc.
： Compliance（P71-72）
Related information/Reasons for omission
ISO26000
： 6.6、6.6.3
Confirmed incidents of corruption and actions taken
Related information/Reasons for omission
：
Compliance（P71-72）
NA
ISO26000
： 6.6、6.6.3
GRI 206: Anti-Competitive Behavior 2016
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
Page(s), etc.
：
Compliance（P71-72）
NA
ISO26000
： 6.6、6.6.5、6.6.7
GRI 207: Tax 2019
Approach to tax
Page(s), etc.
Tax governance, control, and risk management
Page(s), etc.
Stakeholder engagement and management of concerns related to tax
Page(s), etc.
Country-by-country reporting
Page(s), etc.
300 Environmental Topics
GRI 301: Materials 2016
Materials used by weight or volume
ISO26000
： 6.5.4
Recycled input materials used
Related information/Reasons for omission
ISO26000
： 6.5.4
Reclaimed products and their packaging materials
ISO26000
： 6.5.3、6.5.4、6.7.5
GRI 302: Energy 2016
Energy consumption within the organization
Page(s), etc.
ISO26000
： 6.5.4
Energy consumption outside the organization
ISO26000
： 6.5.4
Energy intensity
Page(s), etc.
： Global Energy Consumption and Energy Consumption per Unit of Production (DIC Group)（P10）
ISO26000
： 6.5.4
Reduction of energy consumption
Page(s), etc.
： Global Energy Consumption and Energy Consumption per Unit of Production (DIC Group)（P10）
ISO26000
： 6.5.4、6.5.5
Reductions in energy requirements of products and services
ISO26000
： 6.5.4、6.5.5
GRI 303: Water and Effluents 2018
Interactions with water as a shared resource
Page(s), etc.
ISO26000
： 6.5.4
Management of water discharge-related impacts
Page(s), etc.
ISO26000
： 6.5.4
Water consumption
ISO26000
： 6.5.4
GRI 304： Biodiversity 2016
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
ISO26000
： 6.5.6
Significant impacts of activities, products, and services on biodiversity
Related information/Reasons for omission
： Biodiversity（P98）
ISO26000
： 6.5.6
IUCN Red List species and national conservation list species with habitats in areas affected by operations
Related information/Reasons for omission
： Biodiversity（P98）
ISO26000
： 6.5.6
GRI 305: Emissions 2016
Other indirect (Scope 3) GHG emissions
Page(s), etc.
： 2 Grasping CO2 Emissions Across the Supply Chain (Scope 3)（P118）
ISO26000
： 6.5.5
Emissions of ozone-depleting substances (ODS)
Page(s), etc.
ISO26000
： 6.5.3、6.5.5
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Page(s), etc.
ISO26000
： 6.5.3
GRI 306: Waste 2020
Waste generation and significant waste-related impacts
Page(s), etc.
ISO26000
： 6.5.3
Management of significant waste-related impacts
Page(s), etc.
ISO26000
： 6.5.3
Waste generated
Page(s), etc.
： Industrial Waste Generated and Disposed of by the Global DIC Group in Fiscal Year 2021（P98）、Key Data（P111）
ISO26000
： 6.5.3
Waste diverted from disposal
Page(s), etc.
： Industrial Waste Generated and Disposed of by the Global DIC Group in Fiscal Year 2021（P98）、Key Data（P111）
ISO26000
： 6.5.3
Waste directed to disposal
Related information/Reasons for omission
：Industrial Waste Generated and Disposed of by the Global DIC Group in Fiscal Year 2021（P98）、Key Data（P111）
ISO26000
： 6.5.3
GRI 307: Environmental Compliance 2016
Non-compliance with environmental laws and regulations
Page(s), etc.
： Outline of ESH Audits Implemented in Fiscal Year 2021（P110）
ISO26000
： 4.6
GRI 308: Supplier Environmental Assessment 2016
New suppliers that were screened using environmental criteria
Page(s), etc.
ISO26000
： 6.3.5、6.6.6、7.3.1
Negative environmental impacts in the supply chain and actions taken
Page(s), etc.
ISO26000
： 6.3.5、6.6.6、7.3.1
400 Environmental
GRI 401: Employment 2016
New employee hires and employee turnover
Page(s), etc.
Related information/Reasons for omission
ISO26000
： 6.4、6.4.3
Benefits provided to full-time employees that are not provided to temporary or part-time employees
Page(s), etc.
： ⑥Programs that Help Employees Balance the Demands of Work and Home（P143）
Related information/Reasons for omission
ISO26000
： 6.4、6.4.3、6.4.4
Parental leave
Related information/Reasons for omission
ISO26000
： 6.4、6.4.3
GRI 402: Labor/Management Relations 2016
Minimum notice periods regarding operational changes
Page(s), etc.
： A minimum notice period is provided as specified in labor agreements.
ISO26000
： 6.4、6.4.3、6.4.4、6.4.5
GRI 403: Occupational Health and Safety 2018
Occupational health and safety management system
Page(s), etc.
： Environment, Safety and Health (ESH)（P78-79 ）、 Occupational Safety and Health（P82）
ISO26000
： 6.4、6.4.6
Hazard identification, risk assessment, and incident investigation
Page(s), etc.
： Principal Initiatives in Fiscal Year 2021（P83-84）、 Disaster Prevention（P87）
ISO26000
： 6.4、6.4.6
Occupational health services
Page(s), etc.
ISO26000
： 6.4、6.4.6、6.8、6.8.3、6.8.4、6.8.8
Worker participation, consultation, and communication on occupational health and safety
Page(s), etc.
ISO26000
： 6.4、6.4.6
Worker training on occupational health and safety
Page(s), etc.
： Occupational Safety and Health（P79-80）、Disaster Prevention（P88）
ISO26000
： 6.4、6.4.6
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
Page(s), etc.
： Occupational Safety and Health（P84–87）、Disaster Prevention（P88）
ISO26000
： 6.4、6.4.6
Workers covered by an occupational health and safety management system
Page(s), etc.
： Environment, Safety and Health (ESH)（P78-79）、Occupational Safety and Health（P82）
ISO26000
： 6.4、6.4.6
GRI 404: Training and Education 2016
Average hours of training per year per employee
Related information/Reasons for omission
ISO26000
： 6.4、6.4.7
Programs for upgrading employee skills and transition assistance programs
Page(s), etc.
： Human Resources Management（P127-147）、4 Reemployment after Retirement and Support for Retirement Planning（P138）
ISO26000
： 6.4、6.4.7、6.8.5
Percentage of employees receiving regular performance and career development reviews
Related information/Reasons for omission
：3. Framework Creation: Personnel System, Global Human Resources System and Work Style Reform（P132-133）
ISO26000
： 6.4、6.4.7
GRI 405: Diversity and Equal Opportunity 2016
Diversity of governance bodies and employees
Page(s), etc.
： （２）Executives（P134）、Annual Securities Report（P53-57）、3 Basic Personnel Statistics (DIC)(DIC)（P129）
ISO26000
： 6.3.7、6.3.10、6.4、6.4.3
Ratio of basic salary and remuneration of women to men
ISO26000
： 6.3.7、6.3.10、6.4、6.4.3、6.4.4
GRI 406: Non-Discrimination 2016
Incidents of discrimination and corrective actions taken
Related information/Reasons for omission
：Compliance（P71-72）Establishing and Operating a Whistle-Blowing System
ISO26000
： 6.3、6.3.6、6.3.7、6.3.10、6.4.3
GRI 407: Freedom of Association and Collective Bargaining 2016
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Related information/Reasons for omission
ISO26000
： 6.3、6.3.3、6.3.4、6.3.5、6.3.8、6.3.10、6.4.3、6.4.5
GRI 408: Child Labor 2016
Operations and suppliers at significant risk for incidents of child labor
Page(s), etc.
ISO26000
： 6.3、6.3.3、6.3.4、6.3.5、6.3.7、6.3.10
GRI 409: Forced or Compulsory Labor 2016
Operations and suppliers at significant risk for incidents of forced or compulsory labor
Page(s), etc.
ISO26000
： 6.3、6.3.3、6.3.4、6.3.5、6.3.7、6.3.10
GRI 410: Security Practices 2016
Security personnel trained in human rights policies or procedures
ISO26000
： 6.3、6.3.5、6.4.3、6.6.6
GRI 411: Rights of Indigenous Peoples
Incidents of violations involving rights of indigenous peoples
Related information/Reasons for omission
： NA
ISO26000
： 6.3、6.3.6、6.3.7、6.3.8、6.6.7
GRI 412: Human Rights Assessment 2016
Operations that have been subject to human rights reviews or impact assessments
Page(s), etc.
ISO26000
： 6.3、6.3.3、6.3.4、6.3.5
Employee training on human rights policies or procedures
Page(s), etc.
ISO26000
： 6.3、6.3.5
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
ISO26000
： 6.3、6.3.3、6.3.5、6.3.6
GRI 413: Local Communities 2016
Operations with local community engagement, impact assessments, and development programs
Page(s), etc.
Related information/Reasons for omission
ISO26000
： 6.3.9、6.6.7、6.8、6.8.5、6.8.7
Operations with significant actual and potential negative impacts on local communities
ISO26000
： 6.3.9、6.5.3、6.5.6、6.8.9
GRI 414: Supplier Social Assessment 2016
New suppliers that were screened using social criteria
Related information/Reasons for omission
Negative social impacts in the supply chain and actions taken
Related information/Reasons for omission
GRI 415: Public Policy 2016
Political contributions
Page(s), etc.
GRI 416: Customer Health and Safety
GRI 417: Marketing and Labeling 2016
Requirements for product and service information and labeling
Page(s), etc.
ISO26000
： 6.7、6.7.3、6.7.4、6.7.5、6.7.6、6.7.9
Incidents of non-compliance concerning product and service information and labeling
Page(s), etc.
： NA
ISO26000
： 6.7、6.7.3、6.7.4、6.7.5、6.7.6、6.7.9
Incidents of non-compliance concerning marketing communications
Page(s), etc.
： NA
ISO26000
： 6.7、6.7.3、6.7.6、6.7.9
GRI 418: Customer Privacy 2016
Substantiated complaints concerning breaches of customer privacy and losses of customer data
Page(s), etc.
： NA
ISO26000
： 6.7、6.7.7
GRI 419: Socioeconomic Compliance 2016
Non-compliance with laws and regulations in the social and economic area
Page(s), etc.
： Compliance（P71-72）、Complying with Laws and Regulations（P104-105）
ISO26000
： 6.6、6.6.3、6.6.7、6.8.7
