| Theme | Disclosure | Content | References |
|---|---|---|---|
| 1. The organization and its reporting practices | 2-1 | Organizational details | |
| 2-2 | Entities included in the organization’s sustainability reporting |
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| 2-3 | Reporting period, frequency and contact point |
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| 2-4 | Restatements of information | - | |
| 2-5 | External assurance | ||
| 2. Activities and workers | 2-6 | Activities, value chain and other business relationships |
|
| 2-7 | Employees | ||
| 2-8 | Workers who are not employees | - | |
| 3. Governance | 2-9 | Governance structure and composition | |
| 2-10 | Nomination and selection of the highest governance body |
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| 2-11 | Chair of the highest governance body | ||
| 2-12 | Role of the highest governance body in overseeing the management of impacts | ||
| 2-13 | Delegation of responsibility for managing impacts | ||
| 2-14 | Role of the highest governance body in sustainability reporting |
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Denka Report 2023 Important Management Issues (Materiality) P21 |
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| 2-15 | Conflicts of interest | ||
| 2-16 | Communication of critical concerns | ||
| 2-17 | Collective knowledge of the highest governance body |
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| 2-18 | Evaluation of the performance of the highest governance body |
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Denka Report 2023 : P69 Evaluation of the Effectiveness of the Board of Directors |
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| 2-19 | Remuneration policies | ||
| 2-20 | Process to determine remuneration | ||
| 2-21 | Annual total compensation ratio | - | |
| 4. Strategy, policies and practices | 2-22 | Statement on sustainable development strategy |
|
| 2-23 | Policy commitments | ||
| 2-24 | Embedding policy commitments | Denka Report 2023 Important Management Issues (Materiality) P21 |
|
Utilization of the Legal Hazard Map for the Strengthening of Compliance Structure |
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| 2-25 | Processes to remediate negative impacts |
Denka Report 2023 : P80 Customer Complaint Management System |
|
| 2-26 | Mechanisms for seeking advice and raising concerns |
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| 2-27 | Compliance with laws and regulations | - | |
| 2-28 | Membership associations | Japan Lime Nitrogen Industrial Association, Japan Carbide Industrial Association | |
| 5. Stakeholder engagement | 2-29 | Approach to stakeholder engagement | |
| 2-30 | Collective bargaining agreements |
| Theme | Disclosure | Content | References |
|---|---|---|---|
| Disclosures on material topics | 3-1 | Process to determine material topics | |
| 3-2 | List of material topics | ||
Denka Report 2023 Important Management Issues (Materiality) P21 |
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| 3-3 | Management of material topics |
| Theme | Disclosure | Content | References |
|---|---|---|---|
| 201 Economic Performance | 201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | - | |
| 201-4 | Financial assistance from government | ||
| 202 Market Presence | 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 | - | |
| 203 Indirect Economic Impacts | 203-1 | Infrastructure investments and services supported | |
| 203-2 | Significant indirect economic impacts | - | |
| 204 Procurement Practices | 204-1 | Proportion of spending on local suppliers | - |
| 205 Anti-corruption | 205-1 | Operations assessed for risks related to corruption | - |
| 205-2 | Communication and training about-corruption policies and procedures | ||
| 205-3 | Confirmed incidents of corruption and actions taken | - | |
| 206 Anti-competitive Behavior | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - |
| 207 Tax | 207-1 | Approach to tax | - |
| 207-2 | ax governance, control, and risk management | - | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | |
| 207-4 | Country-by-country reporting | - |
| Theme | Disclosure | Content | References |
|---|---|---|---|
| 301 Materials | 301-1 | Materials used by weight or volume | - |
| 301-2 | Recycled input materials used | ||
| 301-3 | Reclaimed products and their packaging materials | ||
| 302 Energy | 302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside of the organization | ||
| 302-3 | Energy intensity | ||
| 302-4 | Reduction of energy consumption | Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
|
| 302-5 | Reductions in energy requirements of products and services | ||
| 303 Water and Effluents | 303-1 | Interactions with water as a shared resource | |
| 303-2 | Management of water discharge-related impacts | ||
| 303-3 | Water withdrawal | ||
| 303-4 | Water discharge | ||
Sustainability Book 2023 : P10 Overview of Environmental Impacts |
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| 303-5 | Water consumption | ||
| 304 Biodiversity | 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Denka Report 2023 : P56 Our Support of the Taskforce on Nature-Related Financial Disclosures (TNFD) |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Denka Report 2023 : P56 Our Support of the Taskforce on Nature-Related Financial Disclosures (TNFD) |
|
| 304-3 | Habitats protected or restored | Denka Report 2023 : P56 Our Support of the Taskforce on Nature-Related Financial Disclosures (TNFD) |
|
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - | |
| 305 Emissions | 305-1 | Direct (Scope 1) GHG emissions | Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
|
| 305-3 | Other indirect (Scope 3) GHG emissions | Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
|
Sustainability Book 2023 : P5 Achievement of Carbon Neutrality |
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| 305-4 | GHG emissions intensity | ||
| 305-5 | Reduction of GHG emissions | Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
|
| 305-6 | Emissions of ozone-depleting substances (ODS) | Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
|
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ||
Sustainability Book 2023 : P13-22 Environmental Performance Data |
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| 306 Waste | 306-1 | Water discharge by quality and destination | |
| 306－2 | Waste by type and disposal method | ||
| 306-3 | Significant spills | ||
Sustainability Book 2023 : P13 Environmental Performance Data |
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| 306-4 | Transport of Hazardous waste | Sustainability Book 2023 : P10 Overview of Environmental Impacts |
|
| 306-5 | Water bodies affected by water discharges and/or runoff | ||
Sustainability Book 2023 : P13 Environmental Performance Data |
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| 307 Environmental Compliance | 307-1 | Non-compliance with environmental laws and regulations | - |
| 308 Supplier Environmental Assessment | 308-1 | New suppliers that were screened using environmental criteria | - |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - |
| Theme | Disclosure | Content | References |
|---|---|---|---|
| 401 Employment | 401-1 | New employee hires and employee turnover | |
| - | |||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | |
| 401-3 | Parental leave | ||
| 402 Labor/Management Relations | 402-1 | Minimum notice periods regarding operational changes | - |
| 403 Occupational Health and Safety | 403-1 | Occupational health and safety management system | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Fiscal 2023 Activities (companywide targets and priority initiatives) |
|
| 403-3 | Occupational health services | Fiscal 2023 Activities (companywide targets and priority initiatives) |
|
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | ||
Fiscal 2023 Activities (companywide targets and priority initiatives) |
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| 403-5 | Worker training on occupational health and safety | Fiscal 2023 Activities (companywide targets and priority initiatives) |
|
| 403-6 | Promotion of worker health | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Basic Policy for Workplace Safety, Health, Security and Disaster Prevention |
|
| 403-8 | Workers covered by an occupational health and safety management system | ||
| 403-9 | Work-related injuries | ||
Sustainability Book 2023 : P40 Placing the Utmost Priority on Safety |
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| 403-10 | Work-related ill health | - | |
| 404 Training and Education | 404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Nurturing and Better Utilizing Human Resources with Specialized Skills |
|
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | |
| 405 Diversity and Equal Opportunity | 405-1 | Diversity of governance bodies and employee | |
| 405-2 | Ratio of basic salary and remuneration of women to men | - | |
| 406 Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken | |
| 407 Freedom of Association and Collective Bargaining | 407-1 | Operations and suppliers in which the freedom of association and collective bargaining may be at risk | - |
| 408 Child Labor | 408-1 | Operations and suppliers at significant risk for incidents of child labor | |
| 409 Forced or Compulsory Labor | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
| 410 Security Practices | 410-1 | Security personnel trained in human rights policies or procedures | - |
| 411 Rights of Indigenous Peoples | 411-1 | Incidents of violations involving rights of indigenous peoples | - |
| 412 Human Rights Assessment | 412-1 | Operations that have been subject to human rights reviews or impact assessments | |
| 412-2 | Employee training on human rights policies or procedures | ||
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | - | |
| 413 Local Communities | 413-1 | Operations with local community engagement, impact assessments, and development programs | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - | |
| 414 Supplier Social Assessment | 414-1 | New suppliers that were screened using social criteria | - |
| 414-2 | Negative social impacts in the supply chain and actions taken | - | |
| 415 Public Policy | 415-1 | Political contributions | - |
| 416 Customer Health and Safety | 416-1 | Assessment of the health and safety impacts of product and service categories | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts and services | - | |
| 417 Marketing and Labeling | 417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | - | |
| 417-3 | Incidents of non-compliance concerning marketing communications | There were no applicable instances. | |
| 418 Customer Privacy | 418-1 | Substantiated complaints concerning breeches of customer privacy and losses of customer data | There were no applicable instances. |
| 419 Socioeconomic Compliance | 419-1 | Non-compliance with laws and regulations in the social and economic area | There were no applicable instances. |
