GRI Standard Reference Table

Material Issues and GRI Material Topics (Item)

The ITOCHU Group ESG Report is compiled in accordance with the GRI Standards (Core option). The ITOCHU Group's Material Issues that guides our sustainability initiatives and reporting aligns to the GRI Material Topics as listed in the table below and also reflects the principles of GRI reporting (stakeholder inclusion, sustainability context, materiality, and completeness). The ITOCHU Group's specific initiatives and activities relevant to each GRI material topic are outlined in the "GRI Content Index."

List of Material Topics
GRI Material Topics	ITOCHU Group's Material Issues
GRI Material Topics	Material Issues	Relevant Company	Relevant Business Domain or Issues	Our Commitment
GRI 200: Economic
201: Economic Performance	Evolve Businesses Through Technological Innovation	ICT & Financial Business Company	Business incubation through venture investment, focused on FinTech, IoT, AI and etc.	We will try to create new industries with acquiring cutting-edge innovations and business models such as IoT, AI, and FinTech.
201: Economic Performance	Evolve Businesses Through Technological Innovation	The 8th Company	Consumer related business	We will aim to create innovative services and new business by integrating assets and new technologies of the ITOCHU Group.
203: Indirect Economic Impacts	Contribute to Healthier and More Affluent Lifestyles	ICT & Financial Business Company	ICT infrastructure construction business	We will contribute to maintain safe, secure, and highly convenient social infrastructure through providing various ICT solutions.
205: Anti-Corruption	Maintain Rigorous Governance Structures	Headquarters	Ensuring compliance	We will make employees more aware that ensuring compliance at any time is our contribution to the company and society.
206: Anti-Competitive Behavior	Maintain Rigorous Governance Structures	Headquarters	Ensuring compliance	We will make employees more aware that ensuring compliance at any time is our contribution to the company and society.
GRI 300: Environmental
301: Materials	Ensure Stable Procurement and Supply	Textile Company	Environmentally friendly materials (sustainable materials) such as recycled fibers	We will accelerate initiatives for the recycled fiber business, not only to create new businesses but also to help solve the global problem of apparel waste and reduce petroleum-derived materials.
302: Energy	Ensure Stable Procurement and Supply	Metals & Minerals Company	Mining business	We will contribute to the stable operation of various industries by maintaining and developing reliable supply chains for essential raw materials and fuels.
303: Water and Effluents	Respect and Consider Human Rights	Machinery Company	Water and environmental projects	We will contribute to improving the hygiene environment, the development of economic activities, and the protection of the global environment through the appropriate treatment and effective use of water and waste.
304: Biodiversity	Ensure Stable Procurement and Supply	General Products & Realty Company	Wood products & materials, Pulp, Woodchips	We deal in sustainable forest resources to reduce the impact on the environment and prevent the increase of greenhouse gases.
305: Emissions	Address Climate Change	Machinery Company	Overall power generation business	We will develop power plants with a good balance between renewable energy power generation and conventional power generation, thereby contributing to the development of countries and regions in a sustainable manner that is optimized for each.
306: Effluents and Waste	Respect and Consider Human Rights	Machinery Company	Improving water and hygiene infrastructures	We will contribute to improving the hygiene environment, the development of economic activities, and the protection of the global environment through the appropriate treatment and effective use of water and waste.
307: Environmental Compliance	Maintain Rigorous Governance Structures	Headquarters	Ensuring compliance	We will make employees more aware that ensuring compliance at any time is our contribution to the company and society.
308: Supplier Environmental Assessment	Respect and Consider Human Rights	Textile Company	Supply chain management	Make Group-wide efforts to review the social and environmental safety of the supply chain and make improvements as necessary, thereby promoting the establishment of a safe, secure commodity supply system (Specific approach).
GRI 400: Social
401: Employment	Develop a Rewarding Work Environment	Headquarters	Improving operating efficiency and addressing the issue of long-working hours through work style reform	We will promote a well-balanced working style and reduce the total number of working hours, aiming to improve employee engagement.
402: Labor/Management Relations	Develop a Rewarding Work Environment	Headquarters	Improving operating efficiency and addressing the issue of long-working hours through work style reform	We will promote a well-balanced working style and reduce the total number of working hours, aiming to improve employee engagement.
403: Occupational Health and Safety	Develop a Rewarding Work Environment	Headquarters	Improving the health of employees	We will improve the health of employees to create an environment that will enable individual employees to better demonstrate their capabilities. We will build a system that helps employees with cancer or long-term illness to create a balance between treatment and work, thereby fostering a culture of mutual support.
404: Training and Education	Develop a Rewarding Work Environment	Headquarters	Sustainable development of employees' capabilities	We will develop training programs on a global basis that respond to the changing times and business needs. We will also utilize training programs to continuously produce excellent human resources.
405: Diversity and Equal Opportunity	Develop a Rewarding Work Environment	Headquarters	Creating an environment that allows diverse human resources to exercise their potential	We will prohibit all types of discrimination, including those based on age, gender and nationality, and respect human rights. We will create an environment that will permit the active participation of employees whose work hours are limited due to childcare, nursing care, diseases or similar circumstances.
406: Non-Discrimination	Respect and Consider Human Rights	Crossing the Companies	Supply Chain Management	We will promote information-sharing in the overall Group and establish a safe, secure supply chain, thereby helping customers with risk reduction and contributing to sustainable economic development.
407: Freedom of Association and Collective Bargaining
408: Child Labor
409: Forced or Compulsory Labor
410: Security Practices
411: Rights of Indigenous Peoples
412: Human Rights Assessment
413: Local Communities	Respect and Consider Human Rights	Energy & Chemicals Company	Establishment of an energy resources development system that goes well with local society and environment	Contributing in the development of local society by advancing exploration & production projects that accommodate social and environmental concern.
413: Local Communities	Respect and Consider Human Rights	Headquarters	Urban development in the Jingu Gaien district	We will strive to contribute to the community through the realization of prosperous complex urban development focused on sports, culture and communication.
414: Supplier Social Assessment	Respect and Consider Human Rights	Crossing the companies	Supply Chain Management	We will promote information-sharing in the overall Group and establish a safe, secure supply chain, thereby helping customers with risk reduction and contributing to sustainable economic development.
416: Customer Health and Safety	Contribute to Healthier and More Affluent Lifestyles	Food Company	Overall food-related businesses	We will select and concentrate on suppliers who are capable of manufacturing and supplying safe, secure food stably.
417: Marketing and Labeling	Contribute to Healthier and More Affluent Lifestyles	Food Company	Overall food-related businesses	We will select and concentrate on suppliers who are capable of manufacturing and supplying safe, secure food stably.
419: Socioeconomic Compliance	Maintain Rigorous Governance Structures	Headquarters	Ensuring compliance	We will make employees more aware that ensuring compliance at any time is our contribution to the company and society.

GRI Content Index in accordance with the GRI Standards, Core Option

General Disclosures
GRI 200: Economic
GRI 300: Environmental
GRI 400: Social

GRI Standard	Disclosure Numbers and Descriptions	Reference to Our Webpage or a Section in the ESG Report	Additional Content or Reason for Omission
GRI 102: General Disclosures 2016	1. Organizational Profile
	102-1 Name of the organization	About ITOCHU＞Corporate Profile
	102-2 Activities, brands, products, and service	Our Business
	102-3 Location of headquarters	About ITOCHU＞Corporate Profile
	102-4 Location of operations	About ITOCHU＞Global Network
	102-5 Ownership and legal form	About ITOCHU＞Corporate Profile
	102-6 Markets served	About ITOCHU＞Corporate Profile Our Business
	102-7 Scale of the organization	Sustainability＞Society＞Labor Practices＞Employment and Benefits＞Performance Data About ITOCHU＞Global Network Sustainability＞Editing Policy Our Business Investor Relations＞Operating results, financial position and ESG data
	102-8 Information on employees and other workers	Sustainability＞Society＞Labor Practices＞Employment and Benefits＞Performance Data Investor Relations＞Reports & Presentations＞Securities report＞Employee status (Japanese only)
	102-9 Supply chain	Sustainability＞Society＞Sustainability in the Value Chain Sustainability＞Sustainability at the ITOCHU Group＞Stakeholder Engagement
	102-10 Significant changes to the organization and its supply chain	Investor Relations＞Reports & Presentations＞Securities report＞History (Japanese only)
	102-11 Precautionary Principle or approach	Sustainability＞Environment＞Environmental Management Sustainability＞Environment＞Climate Change (Information Disclosure Based on TCFD Recommendations)
	102-12 External initiatives	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Participation in Initiatives Sustainability＞Society＞Sustainability in the Value Chain＞Sustainable Procurement: Policies and Initiatives by Product Type Sustainability＞Environment＞Climate Change＞Collaboration with Outside Initiatives Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Collaboration with Outside Initiatives Sustainability＞Environment＞Water Resources Conservation＞Collaboration with Outside Initiatives Sustainability＞Environment＞Conservation of Biodiversity＞Collaboration with Outside Initiatives
	102-13 Membership of associations	Sustainability＞Sustainability at the ITOCHU Group＞Stakeholder Engagement Sustainability＞Society＞Responsibilities to Customers＞Structures and Systems＞Participation in Food Safety-Related Initiatives and Organizations Sustainability＞Environment＞Climate Change＞Collaboration with Outside Initiatives Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Collaboration with Outside Initiatives Sustainability＞Environment＞Water Resources Conservation＞Collaboration with Outside Initiatives Sustainability＞Environment＞Conservation of Biodiversity＞Collaboration with Outside Initiatives
	2. Strategy
	102-14 Statement from senior decision-maker	About ITOCHU＞Message from the Chairman & CEO About ITOCHU＞Message from the President & COO Sustainability＞Top Commitment
	3. Ethics and Integrity
	102-16 Values, principles, standards, and norms of behavior	About ITOCHU＞ITOCHU Mission About ITOCHU＞Guideline of Conduct About ITOCHU＞ITOCHU Health Charter About ITOCHU＞Code of Ethical Conduct Sustainability＞Sustainability at the ITOCHU Group＞Policy & Basic Approach
	4. Governance
	102-18 Governance structure	About ITOCHU＞Corporate Governance / Compliance＞Corporate Governance Sustainability＞Sustainability at the ITOCHU Group＞Structure and System
	5. Stakeholder Engagement
	102-40 List of stakeholder groups	Sustainability＞Sustainability at the ITOCHU Group＞Stakeholder Engagement
	102-41 Collective bargaining agreements	Sustainability＞Society＞Labor Practices＞Labor Union
	102-42 Identifying and selecting stakeholders	Sustainability＞Sustainability at the ITOCHU Group＞Stakeholder Engagement	The ITOCHU Group Sustainability Policy iterates in item "(2) Establishment of mutual trust with society" our commitment to "maintain a communicative relationship with our stakeholders."
	102-43 Approach to stakeholder engagement	Sustainability＞Sustainability at the ITOCHU Group＞Stakeholder Engagement About ITOCHU＞Corporate Governance / Compliance＞Accountability to Stakeholders Sustainability＞Society＞Labor Practices＞Labor Union
	102-44 Key topics and concerns raised	Sustainability＞Society＞Sustainability in the Value Chain＞Sustainable Procurement: Policies and Initiatives by Product Type Sustainability＞Society＞Labor Practices＞Employment and Benefits＞Employee Engagement
	6. Reporting Practice
	102-45 Entities included in the consolidated financial statements	Investor Relations＞Reports & Presentations＞Securities report＞Status of affiliated companies (Japanese only)
	102-46 Defining report content and topic Boundaries	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Editing Policy
	102-47 List of material topics	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues
	102-48 Restatements of information	–
	102-49 Changes in reporting	–
	102-50 Reporting period	Sustainability＞Editing Policy
	102-51 Date of most recent report	Sustainability＞Editing Policy
	102-52 Reporting cycle	Sustainability＞Editing Policy
	102-53 Contact point for questions regarding the report	Sustainability＞Editing Policy
	102-54 Claims of reporting in accordance with the GRI Standards	Sustainability＞Sustainability Report＞GRI Standard Reference Table
	102-55 GRI content index	Sustainability＞Sustainability Report＞GRI Standard Reference Table
	102-56 External assurance	Sustainability＞Independent Assuarance Report

GRI Standard	Disclosure Numbers and Descriptions	Reference to Our Webpage or a Section in the ESG Report	Additional Content or Reason for Omission
Economic Performance
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Investor Relations Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Investor Relations＞About Us & Management Plan
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Investor Relations＞Reports & Presentations＞Securities report＞Consolidated management index (Japanese only) Sustainability＞Social Contribution Activities＞Disaster Support / Volunteer Activities＞Aid to Areas Affected by Major Natural Disasters Sustainability＞Sustainability at the ITOCHU Group＞Stakeholder Engagement＞Reference data FYE 2022: The expense of trade association and social contribution Sustainability＞Social Contribution Activities＞Growth of Future Generations＞ITOCHU Foundation
GRI 201: Economic Performance 2016	201-2 Financial implications and other risks and opportunities due to climate change	Sustainability＞Environment＞Climate Change＞Policy and Basic Concept＞Strategy＞Climate Change-related Risks and Opportunities Sustainability＞Environment＞Climate Change＞Initiatives
Indirect Economic Impacts
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Sustainability＞Environment＞Water Resources Conservation＞Initiatives＞Water Related Business
Anti-Corruption
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	About ITOCHU＞Corporate Governance / Compliance＞Compliance Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	About ITOCHU＞Corporate Governance / Compliance＞Compliance
GRI 205: Anti-Corruption 2016	205-1 Operations assessed for risks related to corruption	About ITOCHU＞Corporate Governance / Compliance＞Compliance＞Bolstering Measures to Fight Corruption	We do not report on the corruption and bribery-related risks we have identified through internal risk assessments. However, the ITOCHU Group has established the "Regulation Concerning the Prohibition of Giving Illicit Profit" and four specific guidelines for high-risk topics (public officers, foreign public officers, business partners, and investment) that have been designed to address a comprehensive range of corruption and bribery risks, as well as provide guidance on how to manage especially high risk relationships and activities prone to corruption and bribery. In keeping with these guidelines, we have implemented strictly adhered rules and application procedures that require employees to report and record certain types of high risk interactions and activities.
GRI 205: Anti-Corruption 2016	205-2 Communication and training about anti-corruption policies and procedures	About ITOCHU＞Corporate Governance / Compliance＞Compliance＞Bolstering Measures to Fight Corruption About ITOCHU＞Corporate Governance / Compliance＞Compliance＞Implementation of Compliance Training＞On-Site Compliance Training
Anti-Competitive Behavior
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	About ITOCHU＞Corporate Governance / Compliance＞Compliance Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	About ITOCHU＞Corporate Governance / Compliance＞Compliance
GRI 206: Anti-Competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	About ITOCHU＞Corporate Governance / Compliance＞Compliance＞Measures to Fight Collusive Bidding and Cartels
TAX
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	About ITOCHU＞Corporate Governance / Compliance＞Compliance Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	About ITOCHU＞Corporate Governance / Compliance＞Compliance
GRI 207: TAX 2019 Topic management disclosures	207-1 Approach to tax	About ITOCHU＞Corporate Governance / Compliance＞Compliance＞ITOCHU Group’s Compliance System About ITOCHU＞Corporate Governance / Compliance＞Compliance＞ITOCHU Group Tax Policy
	207-2 Tax governance, control, and risk management	About ITOCHU＞Corporate Governance / Compliance＞Compliance＞ITOCHU Group’s Compliance System About ITOCHU＞Corporate Governance / Compliance＞Compliance＞Measures for Comprehensive Import and Export Control Sustainability＞Governance＞Risk Management＞Policy and Basic Concept About ITOCHU＞Corporate Governance / Compliance＞Internal Control System＞Strengthening Risk Management on a Group Basis, Including Subsidiaries About ITOCHU＞Corporate Governance / Compliance＞Compliance＞ITOCHU Group’s Compliance System＞Internal Reporting System (Hotlines) Investor Relations＞Reports & Presentations＞Annual Securities Report＞Independent Auditor’s Report (Japanese only)
	207-3 Stakeholder engagement and management of concerns related to tax	About ITOCHU＞Corporate Governance / Compliance＞Compliance＞ITOCHU Group Tax Policy
GRI 207: TAX 2019 Topic disclosures	207-4 Country-by-country reporting	ー	We are considering disclosing country-specific reports.

GRI Standard	Disclosure Numbers and Descriptions	Reference to Our Webpage or a Section in the ESG Report	Additional Content or Reason for Omission
Materials
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Environment＞Prevention of Pollution and Resource Circulation Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Environment＞Prevention of Pollution and Resource Circulation
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Sustainability＞ESG Data＞Environment＞Pollution Prevention and Resource Circulation Performance Data＞Paper Consumption	We report on the amount of paper consumption in the Tokyo head office building - we use A4-equivalent paper number as the unit.
Energy
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Environment＞Environmental Management Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Sustainability＞ESG Data＞Environment＞Climate Change Performance Data	We report on electricity consumption in watts per hour and fuel consumption in volume or weight as appropriate to the fuel type.
Water and Effluents
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Environment＞Water Resources Conservation Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Environment＞Water Resources Conservation
GRI 303: Water and Effluents 2018 Management approach disclosures	303-1 Interactions with water as a shared resource	Sustainability＞Environment＞Water Resources Conservation＞Targets and Action Plan Sustainability＞Environment＞Water Resources Conservation＞Structures and Systems Sustainability＞Environment＞Water Resources Conservation＞Collaboration with Outside Initiatives Sustainability＞Environment＞Water Resources Conservation＞Initiatives for Effective Use of Water Resources＞Business activities in Water Stressed Regions
	303-2 Management of water discharge-related impacts	Sustainability＞Environment＞Water Resources Conservation＞Targets and Action Plan Sustainability＞Environment＞Water Resources Conservation＞Structures and Systems
GRI 303: Water and Effluents 2018 Topic-specific disclosures	303-3 Water withdrawal	Sustainability＞ESG Data＞Environment＞Water Resources Performance Data
	303-4 Water discharge	Sustainability＞ESG Data＞Environment＞Water Resources Performance Data
Biodiversity
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Environment＞Conservation of Biodiversity Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Environment＞Conservation of Biodiversity Sustainability＞Society＞Sustainability in the Value Chain＞Sustainable Procurement: Policies and Initiatives by Product Type
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	Sustainability＞Environment＞Conservation of Biodiversity Sustainability＞Society＞Sustainability in the Value Chain＞Sustainable Procurement: Policies and Initiatives by Product Type
Emissions
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Environment＞Climate Change (Information Disclosure Based on TCFD Recommendations)
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Sustainability＞ESG Data＞Environment＞Climate Change Performance Data
	305-2 Energy indirect (Scope 2) GHG emissions	Sustainability＞ESG Data＞Environment＞Climate Change Performance Data
	305-4 GHG emissions intensity	Sustainability＞ESG Data＞Environment＞Climate Change Performance Data
Waste
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Environment＞Prevention of Pollution and Resource Circulation Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Environment＞Prevention of Pollution and Resource Circulation
GRI 306: Waste 2020 Topic management disclosures	306-1 Waste generation and significant waste-related impacts	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Targets and Action Plan
GRI 306: Waste 2020 Topic management disclosures	306-2 Management of significant wasterelated impacts	Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Structures and Systems Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Initiatives Sustainability＞ESG Data＞Environment＞Pollution Prevention and Resource Circulation Performance Data Sustainability＞ESG Data＞Environment＞Independent Assurance
GRI 306: Waste 2020 Topic disclosures	306-3 Waste generated	Sustainability＞ESG Data＞Environment＞Pollution Prevention and Resource Circulation Performance Data
	306-4 Waste diverted from disposal	Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Collaboration with Outside Initiatives	We decide upon disposal methods depending on the relevant regulations and requirements issued by the local authorities.
	306-5 Waste directed to disposal	Sustainability＞ESG Data＞Environment＞Pollution Prevention and Resource Circulation Performance Data	We decide upon disposal methods depending on the relevant regulations and requirements issued by the local authorities.
Environmental Compliance
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives
GRI 307: Environmental Compliance 2016	307-1 Non-compliance with environmental laws and regulations	Sustainability＞Environment＞Prevention of Pollution and Resource Circulation＞Structures and Systems＞Compliance with Laws and Regulations in the Divisions Handling Chemical Substances
Supplier Environmental Assessment
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Society＞Sustainability in the Value Chain Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Society＞Sustainability in the Value Chain
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain＞Sustainability Surveys

GRI Standard	Disclosure Numbers and Descriptions	Reference to Our Webpage or a Section in the ESG Report	Additional Content or Reason for Omission
Employment
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Labor Practices＞Employment and Benefits Sustainability＞Society＞Respect and Consideration for Human Rights
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Sustainability＞Society＞Labor Practices＞Employment and Benefits＞Performance Data Sustainability＞Society＞Respect and Consideration for Human Rights＞Initiatives＞Implementation of Fair Recruitment
GRI 401: Employment 2016	401-3 Parental leave	Sustainability＞Society＞Labor Practices＞Employment and Benefits＞Balancing Work with Childcare and Nursing Care＞Support Programs for Balancing Work with Childcare & Nursing Care＞Use of Childcare & Nursing Care Programs	We do not disclose the following indicators: 1. The total number of employees that were entitled to parental leave, by gender. 2. The total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
Labor/Management Relations
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Labor Practices＞Labor Union
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	Sustainability＞Society＞Labor Practices＞Labor Union＞Dialogue with the Labor Union Sustainability＞Society＞Labor Practices＞Labor Union＞Dialogue with the President	When carrying our major operational changes, we ensure that we notify employees reasonably ahead of time by conducting dialogues and consultations with the labor union in a timely manner.
Occupational Health and Safety
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Society＞Occupational Safety and Health Management Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Occupational Safety and Health Management
GRI 403: Occupational Health and Safety 2018 Management approach disclosures	403-1 Occupational health and safety management system	Sustainability＞Society＞Occupational Safety and Health Management＞Structures and Systems
	403-2 Hazard identification, risk assessment, and incident investigation	Sustainability＞Society＞Occupational Safety and Health Management＞Policy and Basic Concept＞Occupational Safety and Health Management for our Employees Sustainability＞Society＞Occupational Safety and Health Management＞Structures and Systems
	403-3 Occupational health services	Sustainability＞Society＞Occupational Safety and Health Management＞Initiatives for Health Management
	403-4 Worker participation, consultation, and communication on occupational health and safety	Sustainability＞Society＞Occupational Safety and Health Management＞Structures and Systems
	403-5 Worker training on occupational health and safety	Sustainability＞Society＞Occupational Safety and Health Management＞Performance Data
	403-6 Promotion of worker health	Sustainability＞Society＞Occupational Safety and Health Management＞Initiatives for Health Management
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Sustainability＞Society＞Occupational Safety and Health Management＞Occupational Safety and Health Management along the Supply Chain, and Safety and Health Related Risk Assessments for Investment Projects Sustainability＞Society＞Occupational Safety and Health Management＞Structures and Systems＞Addressing Health and Disease Related Issues in Local Communities
GRI 403: Occupational Health and Safety 2018 Topic-specific disclosures	403-9 Work-related injuries	Sustainability＞Society＞Occupational Safety and Health Management＞Performance Data
Training and Education
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Employee Training
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Sustainability＞Society＞Employee Training＞Training System＞Training Results
	404-2 Programs for upgrading employee skills and transition assistance programs	Sustainability＞Society＞Employee Training＞Training System Sustainability＞Society＞Labor Practices＞Diversity＞Support for Seniors’ Success
	404-3 Percentage of employees receiving regular performance and career development reviews	Sustainability＞Society＞Employee Training＞Career Support	Although we do not make it mandatory, we invite career consultants certified by the government to conduct counceling sessions to our employees - about 700 consultation sessions are held with our employees each year.
Diversity and Equal Opportunity
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Labor Practices＞Diversity＞Support for Diverse Talent
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Sustainability＞Society＞Labor Practices＞Diversity＞Support for Diverse Talent Sustainability＞Society＞Labor Practices＞Diversity＞Performance Data＞Employee Status
Non-discrimination
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Respect and Consideration for Human Rights
GRI 406: Non-Discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Sustainability＞Society＞Respect and Consideration for Human Rights＞Structures and Systems＞Human Rights Due Diligence
Freedom of Association and Collective Bargaining
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Society＞Sustainability in the Value Chain Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Sustainability in the Value Chain
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	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain＞Sustainability Surveys
Child Labor
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Society＞Sustainability in the Value Chain Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Sustainability in the Value Chain
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain＞Sustainability Surveys
Forced or Compulsory Labor
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Society＞Sustainability in the Value Chain Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Sustainability in the Value Chain
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain＞Sustainability Surveys Sustainability＞Society＞Respect and Consideration for Human Rights＞Structures and Systems＞Human Rights Due Diligence
Security Practices
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Respect and Consideration for Human Rights
GRI 410: Security Practices 2016	410-1 Security personnel trained in human rights policies or procedures	Sustainability＞Society＞Respect and Consideration for Human Rights＞Individual Policy＞Security Company Appointment Concept
Rights of Indigenous Peoples
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Respect and Consideration for Human Rights
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples	Sustainability＞Society＞Respect and Consideration for Human Rights＞Individual Policy＞Respect for the Rights of Indigenous People	When considering new investment projects, we conduct prior checks on the potential impacts that can occur to relevant indigenous groups, including potential rights violations. We did not identify or confirm any cases of human rights violations in FYE 2022.
Human Rights Assessment
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Respect and Consideration for Human Rights
GRI 412: Human Rights Assessment 2016	412-2 Employee training on human rights policies or procedures	Sustainability＞Society＞Respect and Consideration for Human Rights＞Initiatives＞Training Programs
GRI 412: Human Rights Assessment 2016	412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Business Investment Management
Local Communities
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Social Contribution Activities Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Social Contribution Activities
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Sustainability＞Social Contribution Activities＞Environmental Conservation Sustainability＞Social Contribution Activities＞Community Contribution Sustainability＞Environment＞Water Resources Conservation＞Initiatives for Effective Use of Water Resources＞Business activities in Water Stressed Regions
Supplier Social Assessment
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Society＞Sustainability in the Value Chain Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Environment＞Environmental Management Sustainability＞Society＞Sustainability in the Value Chain
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Business Investment Management Sustainability＞Society＞Sustainability in the Value Chain＞Sustainable Procurement: Policies and Initiatives by Product Type＞Resource Sourcing that Requires Forest Conservation Initiatives
Customer Health and Safety
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Responsibilities to Customers Sustainability＞Society＞Sustainability in the Value Chain
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	Sustainability＞Society＞Responsibilities to Customers＞Structures and Systems＞Supplier Management Audits for our Food Business Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain＞Sustainability Surveys
GRI 416: Customer Health and Safety 2016	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Sustainability＞Society＞Sustainability in the Value Chain＞Structures and Systems＞Supply Chain＞Sustainability Surveys
Marketing and Labeling
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Material Issues Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	Sustainability＞Sustainability at the ITOCHU Group＞Structure and System Sustainability＞Sustainability at the ITOCHU Group＞Initiatives Sustainability＞Society＞Responsibilities to Customers
GRI 417: Marketing and Labeling 2016	417-1 Requirements for product and service information and labeling	Sustainability＞Society＞Responsibilities to Customers＞Individual Policy＞Safety of Pharmaceuticals and Responsible Marketing Sustainability＞Society＞Responsibilities to Customers＞Initiatives＞Initiatives to Ensure Responsible Labeling
Socioeconomic Compliance
GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary	About ITOCHU＞Corporate Governance / Compliance＞Compliance Sustainability＞Sustainability at the ITOCHU Group＞Initiatives＞Risks and Opportunities/Social Impacts of Each Material Issue
GRI 103: Management Approach 2016	103-2 The management approach and its components, and 103-3 Evaluation of the management approach	About ITOCHU＞Corporate Governance / Compliance＞Compliance
GRI 419: Socioeconomic Compliance 2016	419-1 Non-compliance with laws and regulations in the social and economic area	Cease and desist order from the Fair Trade Commission (Japanese only) (PDF)

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