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

102-1

Name or organization

Page(s), etc.

The DIC Group: A Global PowerhouseP3

102-3

Location of headquarters

Page(s), etc.

The DIC Group: A Global PowerhouseP3

102-4

Location of operations

Page(s), etc.

The DIC Group: A Global PowerhouseP3-4

102-5

Ownership and legal form

Page(s), etc.

The DIC Group: A Global PowerhouseP3

102-7

Scale of the organization

Page(s), etc.

The DIC Group: A Global PowerhouseP3-4)、
2–3 of the Financial Section (Management’s Discussion and Analysis)(

102-8

Information on employees and other workers

Page(s), etc.

Basic Personnel Statistics (DIC)P116

ISO26000

: 6.4、6.4.3

102-9

Supply chain

Page(s), etc.

Sustainable ProcurementP132

102-10

Significant changes to the organization and its supply chain

Page(s), etc.

:There were no significant changes.

102-11

Precautionary principle or approach

ISO26000

: 6.2

102-13

Membership of associations

ISO26000

: 6.2

2Strategy

102-14

Statement from senior decision-maker

Page(s), etc.

A Message from the PresidentP7-11

ISO26000

: 6.2

102-15

Key impacts, risks, and opportunities

Related information/Reasons for omission

Packaging & GraphicP19-20)、
Color & DisplayP21-22)、
Functional ProductsP23-24)、
Special FeatureP25-36

ISO26000

: 6.2

3Ethics and integrity

102-16

Values, principles, standards, and norms of behavior

102-17

Mechanisms for advice and concern about ethics

4Governance

102-19

Delegating authority

Related information/Reasons for omission

A Message from the Head of the ESG UnitP52-53

102-20

Executive-level responsibility for economic, environmental, and social topics

Related information/Reasons for omission

A Message from the Head of the ESG UnitP52-53

102-21

Consulting stakeholders on economic, environmental, and social topics

Related information/Reasons for omission

Ties with Shareholders and InvestorsP145

ISO26000

: 6.2

102-22

Composition of the governance body and its committees

ISO26000

: 6.2

102-23

Chair of the highest governance body

Page(s), etc.

Yuka Shoken Hokokusho

Related information/Reasons for omission

Corporate GovernanceP40-44)、
official corporate governance report

ISO26000

: 6.2

102-24

Nominating and selecting the highest governance body

ISO26000

: 6.2

102-25

Conflicts of interest

Page(s), etc.

of the Yuka Shoken HokokushoP42

ISO26000

: 6.2

102-26

Role of the highest governance body in setting purpose, values, and strategy

102-27

Collective knowledge of the highest governing body

102-28

Evaluating the highest governance body’s performance

ISO26000

: 6.2

102-29

Identifying and managing economic, environmental, and social impacts

ISO26000

: 6.2

102-30

Effectiveness of risk management processes

102-31

Review of economic, environmental, and social topics

Page(s), etc.

Corporate GovernanceP40-41

Related information/Reasons for omission

Overview of SustainabilityP59-61)、
Materiality AnalysisP50-51)、
Support for the TCFDP56-58

ISO26000

: 6.2

102-32

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 SustainabilityP59-61)、
Materiality AnalysisP50-51

102-33

Communicating critical concerns

ISO26000

: 6.2

102-34

Nature and total number of critical concerns

102-35

Remuneration policies

ISO26000

: 6.2

102-36

Process for determining remuneration

102-37

Stakeholders’ involvement in remuneration

ISO26000

: 6.2

102-38

Annual total compensation ratio

Related information/Reasons for omission

Yuka Shoken Hokokusho (“Employees”)

102-39

Percentage increase in annual total compensation ratio

5Stakeholder engagement

102-40

List of stakeholder groups

Page(s), etc.

Communication with StakeholdersP144

ISO26000

: 6.2

102-41

Collective bargaining agreements

Page(s), etc.

:Japan: 72% of employees belong to a labor union (for eligible employees, the rate is close to 100%).
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

102-42

Identifying and selecting stakeholders

Page(s), etc.

Communication with StakeholdersP144

ISO26000

: 6.2

102-43

Approach to stakeholder engagement

Page(s), etc.

Communication with StakeholdersP144-149

ISO26000

: 6.2、6.7、6.7.4、6.7.5、6.7.6、6.7.8、6.7.9

102-44

Key topics and concerns raised

Page(s), etc.

Stakeholder PerspectiveP29)、
Third-Party Opinion Regarding DIC Report 2021(P157

Related information/Reasons for omission

Communication with StakeholdersP144-149

ISO26000

: 6.2

6Reporting practices

102-45

Entities included in the consolidated financial statements

Page(s), etc.

The DIC Group: A Global PowerhouseP3-4

ISO26000

: 6.2

102-46

Defining report content and topic boundaries

102-47

List of material topics

Page(s), etc.

Materiality AnalysisP50-51

102-48

Restatements of information

Page(s), etc.

:NA

102-49

Changes in reporting

Page(s), etc.

Materiality AnalysisP50-51

102-50

Reporting period

Page(s), etc.

:About this Report(P2

102-51

Date of most recent report

Page(s), etc.

:About this Report(P2

102-52

Reporting cycle

Page(s), etc.

:About this Report(P2

102-53

Contact point for questions regarding the report

Page(s), etc.

Back cover (Contact information)

102-54

Claims of reporting in accordance with the GRI standards

Page(s), etc.

:About this Report(P2

102-55

GRI content index

Page(s), etc.

:This table

102-56

External assurance

ISO26000

: 7.5.3

103 Management Approach
GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its boundary

Page(s), etc.

Materiality AnalysisP50-51

103-2

The management approach and its components

103-3

Evaluation of the management approach

Page(s), etc.

: As above, assessment results are indicated on various pages;
System for Promoting Sustainability InitiativesP60

200 Economic Topics

GRI 201: Economic Performance 2016

201-1

Direct economic value generated and distributed

Page(s), etc.

The DIC Group: A Global PowerhouseP3-4)、
2–3 of the Financial Section (Management’s Discussion and Analysis)(

ISO26000

: 6.8、6.8.3、6.8.7、6.8.9

201-2

Financial implications and other risks and opportunities due to climate change

Page(s), etc.

Support for the TCFDP56-58

ISO26000

: 6.5.5

201-3

Defined benefit plan obligations and other retirement plans

Page(s), etc.

Yuka Shoken Hokokusho

201-4

Financial assistance received from government

GRI 202: Market Presence 2016

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Related information/Reasons for omission

Yuka Shoken Hokokusho

ISO26000

: 6.4.4、6.8

202-2

Proportion of senior management hired from the local community

ISO26000

: 6.8、6.8.5、6.8.7

GRI 203: Indirect Economic Impacts 2016

203-1

Infrastructure investments and services supported

Related information/Reasons for omission

:Global corporate website(Home page> Sustainability > Social Contribution Activities)

ISO26000

: 6.3.9、6.8、6.8.3、6.8.4、6.8.5、6.8.6、6.8.7、6.8.9

203-2

Significant indirect economic impacts

Related information/Reasons for omission

:Global corporate website(Home page> Sustainability > Social Contribution Activities)

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 2016

204-1

Proportion of spending on local suppliers

ISO26000

: 6.6、6.6.8、6.8.5、6.8.7

GRI 205: Anti-Corruption 2016

205-1

Operations assessed for risks related to corruption

Related information/Reasons for omission

ComplianceP62-63

ISO26000

: 6.6、6.6.3

205-2

Communication and training about anti-corruption policies and procedures

Page(s), etc.

ComplianceP62-63

Related information/Reasons for omission

Sustainable ProcurementP132

ISO26000

: 6.6、6.6.3

205-3

Confirmed incidents of corruption and actions taken

Page(s), etc.

ComplianceP63
NA

ISO26000

: 6.6、6.6.3

GRI 206: Anti-Competitive Behavior 2016

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Page(s), etc.

ComplianceP63
NA

ISO26000

: 6.6、6.6.5、6.6.7

GRI 207: Taxes 2019

207-1

Approach to tax

Page(s), etc.

: Global corporate website(Home page> Sustainability >The DIC Group’s Sustainability Program> Tax

207-2

Tax governance, control, and risk management

Page(s), etc.

: Global corporate website(Home page> Sustainability >The DIC Group’s Sustainability Program> Tax

207-3

Stakeholder engagement and management of concerns related to tax

Page(s), etc.

: Global corporate website(Home page> Sustainability >The DIC Group’s Sustainability Program> Tax

207-4

Country-by-country reporting

Page(s), etc.

Taxation ComplianceP63

300 Environmental Topics

GRI 301: Materials 2016

301-1

Materials used by weight or volume

ISO26000

: 6.5.4

301-2

Recycled input materials used

Related information/Reasons for omission

Building a Circular EconomyP95

ISO26000

: 6.5.4

301-3

Reclaimed products and their packaging materials

ISO26000

: 6.5.3、6.5.4、6.7.5

GRI 302: Energy 2016

302-2

Energy consumption outside the organization

ISO26000

: 6.5.4

302-3

Energy intensity

Page(s), etc.

Nonfinancial InformationP6

ISO26000

: 6.5.4

302-5

Reductions in energy requirements of products and services

ISO26000

: 6.5.4、6.5.5

GRI 303: Water and Effluents 2018

303-1

Interactions with water as a shared resource

Page(s), etc.

Managing Water ResourcesP99-100

ISO26000

: 6.5.4

303-2

Management of water discharge-related impacts

Page(s), etc.

Managing Water ResourcesP99-100

Related information/Reasons for omission

Reducing SOx, NOx and CODP94

ISO26000

: 6.5.4

303-3

Water withdrawal

Related information/Reasons for omission

: Water risk was assessed at 186 sites worldwide using a water risk assessment tool. Data confirmed that risk at all sites was either low or—in the event that higher risk existed—being addressed with countermeasures.

ISO26000

: 6.5.4

303-5

Water consumption

ISO26000

: 6.5.4

GRI 304: Biodiversity 2016

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

ISO26000

: 6.5.6

304-2

Significant impacts of activities, products, and services in biodiversity

Related information/Reasons for omission

BiodiversityP101

ISO26000

: 6.5.6

304-3

Habitats protected or restored

Page(s), etc.

BiodiversityP101

ISO26000

: 6.5.6

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

Related information/Reasons for omission

BiodiversityP101

ISO26000

: 6.5.6

GRI 305: Emissions 2016

305-1

Direct (Scope 1) GHG emissions

Page(s), etc.

Climate ChangeP82-92

ISO26000

: 6.5.5

305-2

Indirect (Scope 2) GHG emissions

Page(s), etc.

Climate ChangeP82-92

ISO26000

: 6.5.5

305-3

Other indirect (Scope 3) GHG emissions

ISO26000

: 6.5.5

305-4

GHG emissions intensity

Page(s), etc.

Nonfinancial InformationP6)、
Climate ChangeP82

ISO26000

: 6.5.5

305-5

Reduction of GHG emissions

Page(s), etc.

Climate ChangeP82-92

ISO26000

: 6.5.5

305-6

Emissions of ozone-depleting substances(ODS)

Page(s), etc.

Protecting the Ozone LayerP89

ISO26000

: 6.5.3、6.5.5

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

ISO26000

: 6.5.3

GRI 306: Waste 2020

306-1

Waste generation and significant waste-related
impacts

Page(s), etc.

Managing Industrial WasteP96-98

ISO26000

: 6.5.3

306-2

Management of significant waste-related impacts

ISO26000

: 6.5.3

306-3

Waste generated

ISO26000

: 6.5.3

306-4

Waste diverted from disposal

ISO26000

: 6.5.3

306-5

Waste directed to disposal

Related information/Reasons for omission

Industrial Waste Generated by the Global DIC Group in Fiscal Year 2020P98

ISO26000

: 6.5.3

GRI 307: Environmental Compliance 2016

307-1

Non-compliance with environmental laws and regulations

Page(s), etc.

ESH AuditingP73

ISO26000

: 4.6

GRI 308: Supplier Environmental Assessment 2016

308-1

New suppliers that were screened using environmental criteria

Related information/Reasons for omission

Sustainable ProcurementP132-134

ISO26000

: 6.3.5、6.6.6、7.3.1

308-2

Negative environmental impacts in the supply chain and actions taken

Page(s), etc.

Sustainable ProcurementP132-134

Related information/Reasons for omission

: The number of suppliers and negative impacts identified cannot be disclosed because of confidentiality concerns.

ISO26000

: 6.3.5、6.6.6、7.3.1

400 Social Topics

GRI 401: Employment 2016

401-1

New employee hires and employee turnover

Page(s), etc.

Basic Personnel Statistics (DIC)P116

Related information/Reasons for omission

Hiring Diverse Human ResourcesP120

ISO26000

: 6.4、6.4.3

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Related information/Reasons for omission

Human Resources ManagementP115-131

ISO26000

: 6.4、6.4.3、6.4.4

401-3

Parental leave

ISO26000

: 6.4、6.4.3

GRI 402: Labor/Management Relations 2016

402-1

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

403-1

Occupational health and safety management system

ISO26000

: 6.4、6.4.6

403-2

Hazard identification, risk assessment, and incident investigation

ISO26000

: 6.4、6.4.6

403-3

Occupational health services

ISO26000

: 6.4、6.4.6、6.8、6.8.3、6.8.4、6.8.8

403-4

Worker participation, consultation, and communication on occupational health and safety

ISO26000

: 6.4、6.4.6

403-5

Worker training on occupational health and safety

ISO26000

: 6.4、6.4.6

403-6

Promotion of worker health

Page(s), etc.

Health ManagementP128-131

Related information/Reasons for omission

ESHP69-70

ISO26000

: 6.4、6.4.6

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Page(s), etc.

ESHP69-70)、
Safety Management in LogisticsP103

ISO26000

: 6.4、6.4.6

403-8

Workers covered by an occupational health and safety management system

Page(s), etc.

Management SystemP69-74)、
Occupational Safety and HealthP75-81)(All employees are covered by an occupational health and safety management system.)

ISO26000

: 6.4、6.4.6

403-9

Worker-related injuries

ISO26000

: 6.4、6.4.6

403-10

Work-related ill health

Related information/Reasons for omission

: Promoting Mental Health Care, Initiatives to Support Employee Health(P130

ISO26000

: 6.4、6.4.6

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

Related information/Reasons for omission

New Human Resources Development ProgramsP127

ISO26000

: 6.4、6.4.7

404-2

Programs for upgrading employee skills and transition assistance programs

Page(s), etc.

ESHP69-81)、
QualityP112-114)、
Human Resources ManagementP115-131

ISO26000

: 6.4、6.4.7、6.8.5

404-3

Percentage of employees receiving regular performance and career development reviews

Page(s), etc.

Securing and Fostering Human ResourcesP126) All DIC employees, regardless of gender, job or rank, receive performance and career development reviews twice annually.

ISO26000

: 6.4、6.4.7

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

ISO26000

: 6.3.7、6.3.10、6.4、6.4.3

405-2

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

406-1

Incidents of discrimination and corrective actions taken

ISO26000

: 6.3、6.3.6、6.3.7、6.3.10、6.4.3

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

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

408-1

Operations and suppliers at significant risk for incidents of child labor

Page(s), etc.

Principal Human Rights Challenges Facing the DIC GroupP118
Human rights due diligence showed that there are no DIC Group sites at significant risk for incidents of child labor or hazardous labor for young workers.

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

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Page(s), etc.

Principal Human Rights Challenges Facing the DIC GroupP118
Human rights due diligence showed that there are no DIC Group sites at significant risk for incidents of forced or compulsory labor.

ISO26000

: 6.3、6.3.3、6.3.4、6.3.5、6.3.7、6.3.10

GRI 410: Security Practices 2016

410-1

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 2016

411-1

Incidents of violations involving rights of indigenous peoples

Page(s), etc.

: NA

ISO26000

: 6.3、6.3.6、6.3.7、6.3.8、6.6.7

GRI 412: Human Rights Assessment 2016

412-1

Operations that have been subject to human rights reviews or impact assessments

Page(s), etc.

Human Resources ManagementP115-118
Voluntary human rights and labor practices inspections have been conducted at all eligible DIC Group sites.

ISO26000

: 6.3、6.3.3、6.3.4、6.3.5

412-2

Employee training on human rights policies or procedures

Related information/Reasons for omission

Human Resources ManagementP115-118

ISO26000

: 6.3、6.3.5

412-3

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

413-1

Operations with local community engagement, impact assessments, and development programs

Related information/Reasons for omission

Communication with StakeholdersP144-149

ISO26000

: 6.3.9、6.6.7、6.8、6.8.5、6.8.7

413-2

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

414-1

New suppliers that were screened using social criteria

Related information/Reasons for omission

Sustainable ProcurementP132-134

414-2

Negative social impacts in the supply chain and actions taken

Page(s), etc.

Sustainable ProcurementP132-134

Related information/Reasons for omission

: The number of suppliers and negative impacts identified cannot be disclosed because of confidentiality concerns.

GRI 415: Public Policy 2016

415-1

Political contributions

Page(s), etc.

Monetary ContributionsP147

GRI 416: Customer Health and Safety 2016

416-1

Assessment of the health and safety impacts of product and service categories

Related information/Reasons for omission

QualityP112-114

ISO26000

: 6.3.9、6.6.6、6.7、6.7.4、6.7.5

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

ISO26000

: 6.3.9、6.6.6、6.7、6.7.4、6.7.5

GRI 417: Marketing and Labeling 2016

417-1

Requirements for product and service information and labeling

ISO26000

: 6.7、6.7.3、6.7.4、6.7.5、6.7.6、6.7.9

417-2

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

417-3

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

418-1

Substantial 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

419-1

Non-compliance with laws and regulations in the social and economic area

ISO26000

: 6.6、6.6.3、6.6.7、6.8.7