GRI Content Index

GRI Content Index

CCBJH group has reported the information cited in this GRI content index with reference to the GRI standards.

Statement of use We have reported in accordance with the GRI Standards for the period from January 1, 2024 to December 31, 2024. This GRI Content Index indicates the GRI disclosures reported and the locations of the related information.
GRI 1 used GRI 1 : Foundation 2021

Universal Standards

GRI Standard Disclosure Location
GRI 2:
General Disclosures
2021		 1. The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information No disclosures applicable for the reporting period.
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 Information for this disclosure is not currently disclosed.
3．Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
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
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio Information for this disclosure is not currently disclosed.
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
GRI Standard Disclosure Location
GRI 3:
Material Topics
2021		 3-1 Process to determin material topics
3-2 List of material topics
3-3 Management of material topics

Topic Standards (Economic)

GRI Standard Disclosure Location
GRI 201:
Economic Performance
2016		 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 received from government No government financial assistance subject to disclosure was received during the reporting period.
GRI 202:
Market Presence
2016		 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		 The Company promotes diversity in management and talent development and discloses information regarding the composition of senior management.
GRI 203:
Indirect Economic Impacts
2016		 203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
GRI 204:
Procurement Practices
2016		 204-1 Proportion of spending on local suppliers The Company conducts business with suppliers in Japan and overseas; however, this information is not currently disclosed because we do not define local suppliers or track the proportion of spending on them.
GRI 205:
Anti-corruption
2016		 205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption
policies and procedures
205-3 Confirmed incidents of corruption and actions taken

Not Applicable
GRI 206:
Anti-competitive Behavior
2016		 206-1 Legal actions for anti-competitive behavior, anti-trust,
and monopoly practices

Not Applicable
GRI 207:
Tax
2019		 207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting

Topic Standards (Environmental)

GRI Standard Disclosure Location
GRI 301:
Biodiversity
2024		 101-1 Policies to halt and reverse biodiversity loss
101-2 Management of biodiversity impacts
101-3 Access and benefit-sharing
101-4 Identification of biodiversity impacts
101-5 Locations with biodiversity impacts
101-6 Direct drivers of biodiversity loss
101-7 Changes to the state of biodiversity
101-8 Ecosystem services
GRI 301:
Materials
2016		 301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

We are working with industry associations in Japan to collect data regarding the collection and recycling of containers.
GRI 302:
Energy
2016		 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
302-5 Reductions in energy requirements of products and services
GRI 303:
Water and Effluents
2018		 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
303-5 Water consumption
GRI 305:
Emissions
2016		 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) Not applicable.
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Air emissions are managed in accordance with applicable laws and regulations; however, quantitative information on such emissions is not currently disclosed.
GRI 306:
Waste
2020		 306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
GRI 308:
Supplier Environmental Assessment
2016		 308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

Topic Standards (Social)

GRI Standard Disclosure Location
GRI 401:
Employment
2016		 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 Most benefits are available regardless of employment category, while eligibility for certain benefits differs depending on employment status. Detailed information on the applicability of individual benefit programs is not currently disclosed.
401-3 Parental leave
GRI 402:
Labor/Management Relations
2016		 402-1 Minimum notice periods regarding operational changes
GRI 403:
Occupational Health and Safety
2018		 403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health
GRI 404:
Training and Education
2016		 404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
GRI 405:
Diversity and Equal Opportunity
2016		 405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
GRI 406:
Non-discrimination
2016		 406-1 Incidents of discrimination and corrective actions taken
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

Not Applicable
GRI 408:
Child Labor
2016		 408-1 Operations and suppliers at significant risk for incidents of child labor

Not Applicable
GRI 409:
Forced or Compulsory Labor
2016		 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Not Applicable
GRI 410:
Security Practices
2016		 410-1 Security personnel trained in human rights policies or procedures Most security services are provided by external specialized service providers, which are expected to comply with the Group's Human Rights Policy and Supplier Guiding Principles (SGP).
GRI 411:
Rights of Indigenous Peoples
2016		 411-1 Incidents of violations involving rights of indigenous peoples Not applicable.
GRI 413:
Local Communities
2016		 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 Not applicable.
GRI 414:
Supplier Social Assessment
2016		 414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
GRI 415:
Public Policy
2016		 415-1 Political contributions

Not Applicable
GRI 416:
Customer Health and Safety
2016		 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 of products and services

Not Applicable
GRI 417:
Marketing and Labeling
2016		 417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling Not applicable.
417-3 Incidents of non-compliance concerning marketing communications Not applicable.
GRI 418:
Customer Privacy
2016		 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Not applicable.