GRI Sustainability Reporting Guideline

Indicator		References (As of September 2022)
102-1	Name of the organization	Profile
102-2	Activities, brands, products, and services	Profile Company History Business Segments
102-3	Location of headquarters	Profile
102-4	Location of operations	Profile Locations(Japan) Locations (Subsidiaries(Japan)) Locations (Subsidiaries(Global))
102-5	Ownership and legal form	Profile
102-6	Markets served	Profile Locations(Japan) Locations (Subsidiaries(Japan)) Locations (Subsidiaries(Global))
102-7	Scale of the organization	Profile Locations(Japan) Locations (Subsidiaries(Japan)) Locations (Subsidiaries(Global)) Performance Trends (Tool for financial analysis) Financial Results Basic Stock Information Financial Report 2021: Financial Data (P.10)
102-8	Information on employees and other workers	ESG Performance Data (Society: Number of enployees) Securities Report: 5 Employees (Japanese only) (P.11)
102-9	Supply chain	Sustainable procurement Sustainable Procurement (P.68)
102-10	Significant changes to the organization and its supply chain	Showa Denko Signs Agreement on Simplified Absorption-type Company Split for Graphite Electrode Business Showa Denko Decides on Absorption-type Merger & Company Split, Trade Name Change, and Partial Amendment to Articles of Incorporation to Prepare for Its Transformation into Holding Company Structure
102-11	Precautionary Principle or approach	Risk Management
102-12	External initiatives	Participation in Initiatives
102-13	Membership of associations	Participation in Initiatives

2.Strategy

Indicator		References
102-14	Statement from senior decision-maker	Message from CEO
102-15	Key impacts, risks, and opportunities	Measures against Climate Change (Disclosure in Line with TCFD) Risk Management Financial Report 2021: Risk Factors (P.8)

3.Ethics and Integrity

Indicator		References
102-16	Values, principles, standards, and norms of behavior	Corporate philosophy Our Code of Conduct
102-17	Mechanisms for advice and concerns about ethics	Corporate Ethics Hotline

4.Governance

Indicator		References
102-18	Governance structure	Corporate Governance Sustainability Management
102-19	Delegating authority	Corporate Governance Sustainability Management
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Management Management Team
102-21	Consulting stakeholders on economic, environmental, and social topics	Materiality for sustainability of the newly integrated company Stakeholder communications
102-22	Composition of the highest governance body and its committees	Corporate Governance Corporate Governance Report: [Directors] (P.7) Securities Report: 2 Status of Corporate Officers (Japanese only) (P.51)
102-23	Chair of the highest governance body	Corporate Governance Notice of Convocation of the 113th Ordinary General Meeting of Shareholders (Proposal No. 3: Election of Ten Directors) (P.7)
102-24	Nominating and selecting the highest governance body	Corporate Governance Corporate Governance Basic Policies: (3) Election (P.4) Notice of Convocation of the 113th Ordinary General Meeting of Shareholders (Proposal No. 3: Election of Ten Directors) (P.7)
102-25	Conflicts of interest	Corporate Governance Basic Policies: 5. Related Party Transactions (P.2)
102-26	Role of highest governance body in setting purpose, values, and strategy	Sustainability Management
102-27	Collective knowledge of highest governance body	Corporate Governance
102-28	Evaluating the highest governance body’s performance	Evaluation of the Board of Directors’ Effectiveness
102-29	Identifying and managing economic, environmental, and social impacts	Materiality for sustainability of the newly integrated company Measures against Climate Change (Disclosure in Line with TCFD)
102-30	Effectiveness of risk management processes	Risk Management Governance and risk management
102-31	Review of economic, environmental, and social topics	Sustainability Management Risk Management Governance and risk management
102-32	Highest governance body’s role in sustainability reporting	Sustainability Management
102-33	Communicating critical concerns	Risk Management
102-34	Nature and total number of critical concerns	-
102-35	Remuneration policies	SHOWA DENKO Report 2022: New Remuneration System for Directors and Corporate Officers (P.89) Securities Report: 4. Remuneration of executives (Japanese only) (P.63)
102-36	Process for determining remuneration	SHOWA DENKO Report 2022: New Remuneration System for Directors and Corporate Officers (P.89) Securities Report: 4. Remuneration of executives (Japanese only) (P.63)
102-37	Stakeholders’ involvement in remuneration	SHOWA DENKO Report 2022: New Remuneration System for Directors and Corporate Officers (P.89) Securities Report: 4. Remuneration of executives (Japanese only) (P.63)
102-38	Annual total compensation ratio	-
102-39	Percentage increase in annual total compensation ratio	-

5.Stakeholder Engagement

Indicator		References
102-40	List of stakeholder groups	Stakeholder communications
102-41	Collective bargaining agreements	ESG Performance Data (Society: Promoting sound work-life balance, Labor union)
102-42	Identifying and selecting stakeholders	Stakeholder communications
102-43	Approach to stakeholder engagement	Stakeholder communications
102-44	Key topics and concerns raised	Materiality for sustainability of the newly integrated company Participation in Community Activities

6.Reporting Practice

Indicator		References
102-45	Entities included in the consolidated financial statements	Locations(Japan) Securities Report: 4 Subsidiaries and Affiliates (Japanese only) (P.8)
102-46	Defining report content and topic boundaries	Editorial Policies/ Report Scope Materiality for sustainability of the newly integrated company
102-47	List of material topics	Materiality for sustainability of the newly integrated company
102-48	Restatements of information	-
102-49	Changes in reporting	-
102-50	Reporting period	Report scope SHOWA DENKO Report 2022: Editorial Policies (P.101)
102-51	Date of most recent report	SHOWA DENKO Report 2022: Publication Date (P.101)
102-52	Reporting cycle	Report scope SHOWA DENKO Report 2022: Editorial Policies (P.101)
102-53	Contact point for questions regarding the report	Prepared by SHOWA DENKO Report 2022: Prepared by (Back cover)
102-54	Claims of reporting in accordance with the GRI Standards	SHOWA DENKO Report 2022: Referenced Guidelines (P.101)
102-55	GRI content index	This table
102-56	External assurance	Third-party Verification SHOWA DENKO Report 2022: Third-Party Verification of Environmental and Safety Data (P.101)

Indicator		References
103-1	Explanation of the material topic and its boundary	Materiality for sustainability of the newly integrated company
103-2	The management approach and its components	Materiality for sustainability of the newly integrated company
103-3	Evaluation of the management approach	Materiality for sustainability of the newly integrated company

GRI 201:Economic Performance

Indicator		References
201-1	Direct economic value generated and distributed	ESG Performance Data (Society: Other) Participation in Community Activities Financial Report 2021: Financial Data (P.10)
201-2	Financial implications and other risks and opportunities due to climate change	Measures against Climate Change (Disclosure in Line with TCFD)
201-3	Defined benefit plan obligations and other retirement plans	Financial Report 2021: Financial Data (P.10)
201-4	Financial assistance received from government	-

GRI 202:Market Presence

Indicator		References
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	-

GRI 203:Indirect Economic Impacts

Indicator		References
203-1	Infrastructure investments and services supported	Participation in Community Activities
203-2	Significant indirect economic impacts	-

GRI 204:Procurement Practices

Indicator		References
204-1	Proportion of spending on local suppliers	-

GRI 205:Anti-corruption

Indicator		References
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	Anti-corruption
205-3	Confirmed incidents of corruption and actions taken	ESG Performance Data (Governance)

GRI 206:Anti-competitive Behavior

Indicator		References
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	-

GRI 207:Tax (2019)

Indicator		References
207-1	Approach to tax	Showa Denko Group’s Tax Code of Conduct
207-2	Tax governance, control, and risk management	Showa Denko Group’s Tax Code of Conduct
207-3	Stakeholder engagement and management of concerns related to tax	Showa Denko Group’s Tax Code of Conduct
207-4	Country-by-country reporting	-

GRI 301:Materials

Indicator		References
301-1	Materials used by weight or volume	-
301-2	Recycled input materials used	ESG Performance Data (Environment: Resource recycling)
301-3	Reclaimed products and their packaging materials	-

GRI 302:Energy

Indicator		References
302-1	Energy consumption within the organization	ESG Performance Data (Environment: Prevention of global warming)
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	ESG Performance Data (Environment: Prevention of global warming)
302-4	Reduction of energy consumption	Challenges to Realize Carbon Neutrality ESG Performance Data (Environment: Prevention of global warming)
302-5	Reductions in energy requirements of products and services	ESG Performance Data (Environment: Prevention of global warming)

GRI 303:Water and Effluents

Indicator		References
303-1	Interactions with water as a shared resource	Environmental Considerations; Water
303-2	Management of water discharge-related impacts	Environmental Considerations; Water
303-3	Water withdrawal	ESG Performance Data (Environment: Resource recycling)
303-4	Water discharge	ESG Performance Data (Environment: Resource recycling) Environmental Considerations; Water
303-5	Water consumption	ESG Performance Data (Environment: Resource recycling) Environmental Considerations; Water

GRI 304:Biodiversity

Indicator		References
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	-
304-2	Significant impacts of activities, products, and services on biodiversity	-
304-3	Habitats protected or restored	Efforts for Preservation of Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-

GRI 305:Emissions

Indicator		References
305-1	Direct (Scope 1) GHG emissions	Measures against Climate Change (Disclosure in Line with TCFD) ESG Performance Data (Environment: Prevention of global warming)
305-2	Energy indirect (Scope 2) GHG emissions	Measures against Climate Change (Disclosure in Line with TCFD) ESG Performance Data (Environment: Prevention of global warming)
305-3	Other indirect (Scope 3) GHG emissions	Measures against Climate Change (Disclosure in Line with TCFD) ESG Performance Data (Environment: Prevention of global warming)
305-4	GHG emissions intensity	ESG Performance Data (Environment: Prevention of global warming)
305-5	Reduction of GHG emissions	Measures against Climate Change (Disclosure in Line with TCFD) Challenges to Realize Carbon Neutrality ESG Performance Data (Environment: Prevention of global warming) SHOWA DENKO Report 2022: Topics (P.64)
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Environmental Considerations; Atmosphere ESG Performance Data (Environment: Pollution prevention)

GRI 306:Waste (2020)

Indicator		References
306-1	Waste generation and significant waste-related impacts	-
306-2	Management of significant waste-related impacts	Waste Management
306-3	Waste generated	ESG Performance Data (Environment: Resource recycling)
306-4	Waste diverted from disposal	Waste Management ESG Performance Data (Environment: Resource recycling)
306-5	Waste directed to disposal	Waste Management ESG Performance Data (Environment: Resource recycling)

GRI 307:Environmental Compliance

Indicator		References
307-1	Non-compliance with environmental laws and regulations	ESG Performance Data (Environment: Other)

GRI 308:Supplier Environmental Assessment

Indicator		References
308-1	New suppliers that were screened using environmental criteria	Promotion of Sustainable procurement Evaluation of Suppliers
308-2	Negative environmental impacts in the supply chain and actions taken	Promotion of Sustainable procurement Evaluation of Suppliers

GRI 401:Employment

Indicator		References
401-1	New employee hires and employee turnover	ESG Performance Data (Society: Recruitment, Labor Practices)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	About the system
401-3	Parental leave	ESG Performance Data (Society: Promoting sound work-life balance, Labor union)

GRI 402:Labor/Management Relations

Indicator		References
402-1	Minimum notice periods regarding operational changes	-

GRI 403:Occupational Health and Safety (2018)

Indicator		References
403-1	Occupational health and safety management system	Management system Occupational health and safety management systems SHOWA DENKO Report 2022: Occupational Health and Safety (P.66)
403-2	Hazard identification, risk assessment, and incident investigation	Management system Prevention of Occupational Accidents Equipment safety
403-3	Occupational health services	-
403-4	Worker participation, consultation, and communication on occupational health and safety	Management system
403-5	Worker training on occupational health and safety	Management system Prevention of Occupational Accidents Equipment safety
403-6	Promotion of worker health	Employees’ Health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Prevention of Occupational Accidents Equipment safety
403-8	Workers covered by an occupational health and safety management system	Occupational health and safety management systems
403-9	Work-related injuries	Prevention of Occupational Accidents Equipment safety ESG Performance Data (Society: Safety, health)
403-10	Work-related ill health	-

GRI 404:Training and Education

Indicator		References
404-1	Average hours of training per year per employee	Development of human resources ESG Performance Data (Society: Recruitment, Labor Practices)
404-2	Programs for upgrading employee skills and transition assistance programs	Development of human resources Promotion of diversity and inclusion
404-3	Percentage of employees receiving regular performance and career development reviews	Development of human resources

GRI 405: Diversity and Equal Opportunity

Indicator		References
405-1	Diversity of governance bodies and employees	Promotion of diversity and inclusion ESG Performance Data (Society: Number of employees) ESG Performance Data (Governance) SHOWA DENKO Report 2022: Directors (P.82-83)
405-2	Ratio of basic salary and remuneration of women to men	ESG Performance Data (Society: Recruitment, Labor Practices)

GRI 406:Non-discrimination

Indicator		References
406-1	Incidents of discrimination and corrective actions taken	-

GRI 407:Freedom of Association and Collective Bargaining

Indicator		References
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Promotion of Sustainable procurement Evaluation of Suppliers

GRI 408:Child Labor

Indicator		References
408-1	Operations and suppliers at significant risk for incidents of child labor	Promotion of Sustainable procurement Evaluation of Suppliers

GRI 409:Forced or Compulsory Labor

Indicator		References
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Promotion of Sustainable procurement Evaluation of Suppliers

GRI 410:Security Practices

Indicator		References
410-1	Security personnel trained in human rights policies or procedures	-

GRI 411:Rights of Indigenous Peoples

Indicator		References
411-1	Incidents of violations involving rights of indigenous peoples	-

GRI 412:Human Rights Assessment

Indicator		References
412-1	Operations that have been subject to human rights reviews or impact assessments	Respect for Human Rights
412-2	Employee training on human rights policies or procedures	Respect for Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-

GRI 413:Local Communities

Indicator		References
413-1	Operations with local community engagement, impact assessments, and development programs	Participation in Community Activities
413-2	Operations with significant actual and potential negative impacts on local communities	-

GRI 414: Supplier Social Assessment

Indicator		References
414-1	New suppliers that were screened using social criteria	Promotion of Sustainable procurement Evaluation of Suppliers
414-2	Negative social impacts in the supply chain and actions taken	Promotion of Sustainable procurement Evaluation of Suppliers

GRI 415:Public Policy

Indicator		References
415-1	Political contributions	ESG Performance Data (Society: Other)

GRI 416:Customer Health and Safety

Indicator		References
416-1	Assessment of the health and safety impacts of product and service categories	Management System
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	-

GRI 417:Marketing and Labeling

Indicator		References
417-1	Requirements for product and service information and labeling	Management System
417-2	Incidents of non-compliance concerning product and service information and labeling	-
417-3	Incidents of non-compliance concerning marketing communications	-

GRI 418:Customer Privacy

Indicator		References
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	-

GRI 419:Socioeconomic Compliance

Indicator		References
419-1	Non-compliance with laws and regulations in the social and economic area	-

GRI 102:General Disclosures

GRI 103:Management Approach

GRI 200:Economic

GRI 300:Environmental

GRI 400:Social

Sustainability: Site Map

ESG Information