EXEO EXEO Group,Inc Sustainability Website

GRI Content Index

Balance sheet between the GRI Standards by the Global Reporting Initiative (GRI) and our own initiatives.

Statement of use EXEO Group, Inc. has reported the information cited in this GRI content index for the period from April 1, 2022 to March 31, 2023 with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021

General Disclosures

GRI 2: General Disclosures 2021

DISCLOSURE LOCATION
1. The organization and its reporting practices
2-1 Organizational details About Us > Company Profile
2-2 Entities included in the organization’s sustainability reporting About Us > Corporate group
2-3 Reporting period, frequency and contact point Information disclosure policy
2-4 Restatements of information None
2-5 External assurance Sustainability Home
2. Activities and workers
2-6 Activities, value chain and other business relationships Sustainability > Social >Supply chain management
2-7 Employees Sustainability > Data / Archive > ESG Databook
2-8 Workers who are not employees
3. Governance
2-9 Governance structure and composition Sustainability > Governance > Corporate governance system
2-10 Nomination and selection of the highest governance body Sustainability > Governance > Corporate governance system
2-11 Chair of the highest governance body Sustainability > Governance > Corporate governance system
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability > Governance > Corporate governance system
Sustainability > Sustainability management > Organizational system for sustainability
Sustainability > Environment > Engagement with the TCFD Recommendations
Sustainability > Social > Diversity & inclusion
2-13 Delegation of responsibility for managing impacts Sustainability > Sustainability management > Organizational system for sustainability
2-14 Role of the highest governance body in sustainability reporting Sustainability > Sustainability management > Organizational system for sustainability
2-15 Conflicts of interest ((5)[Shareholdings]) p. 62-66, Securities Report for fiscal year ended March 31, 2024 (in Japanese only)
2-16 Communication of critical concerns Sustainability > Governance > Risk management
2-17 Collective knowledge of the highest governance body Sustainability > Governance > Corporate governance system
2-18 Evaluation of the performance of the highest governance body Sustainability > Governance > Corporate governance system
2-19 Remuneration policies Sustainability > Governance > Remuneration of officers
2-20 Process to determine remuneration Sustainability > Governance > Corporate governance system
2-21 Annual total compensation ratio
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Sustainability > Message from the President
2-23 Policy commitments Sustainability > Social > Respect for human rights
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts Sustainability > Social > Respect for human rights
2-26 Mechanisms for seeking advice and raising concerns Sustainability > Governance > Stopping corruption & whistle-blowing system
2-27 Compliance with laws and regulations No cases resulting in legal or regulatory violations occurred in fiscal 2023.
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Sustainability > Social > Supply chain management
Sustainability > Governance > Discussions with shareholders and investors
Sustainability > Social > Maintaining good labor-management relations
Sustainability > Social > Fair evaluations and treatment
2-30 Collective bargaining agreements Sustainability > Social > Maintaining good labor-management relations

Material Topics

GRI 3: Material Topics 2021

DISCLOSURE LOCATION
3-1 Process to determine material topics Sustainability > Sustainability management > Process to determine our materiality
3-2 List of material topics Sustainability > Materiality
3-3 Management of material topics Sustainability > Materiality
Sustainability > Sustainability management > ESG goals

Topic Standards

GRI 200: Economic

DISCLOSURE LOCATION
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Investor Relations > Finance, Results
201-2 Financial implications and other risks and opportunities due to climate change Sustainability > Environment > Engagement with the TCFD Recommendations
201-3 Defined benefit plan obligations and other retirement plans Investor Relations > IR Library > Securities Report for fiscal year ended March 31, 2024 p. 92-93 (in Japanese only)
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
202-2 Proportion of senior management hired from the local community
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Sustainability > Social > Contributions to local communities
203-2 Significant indirect economic impacts
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers
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 Sustainability > Governance > Compliance
Sustainability > Governance > Stopping corruption & whistle-blowing system
205-3 Confirmed incidents of corruption and actions taken No corruption-related violations of laws, regulations, or company rules in fiscal 2023.
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Not subject to any legal actions due to anticompetitive behavior, antitrust, or monopolistic practices in fiscal 2023.
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

GRI 300: Environmental

DISCLOSURE LOCATION
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
GRI 302: Energy 2016
302-1 Energy consumption within the organization Sustainability > Data / Archive > ESG Databook
302-2 Energy consumption outside of the organization Sustainability > Data / Archive > ESG Databook
302-3 Energy intensity Sustainability > Data / Archive > ESG Databook
302-4 Reduction of energy consumption Sustainability > Data / Archive > ESG Databook
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 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 > Biodiversity initiatives
304-2 Significant impacts of activities, products and services on biodiversity Sustainability > Environment > Biodiversity initiatives
304-3 Habitats protected or restored Sustainability > Environment > Biodiversity initiatives
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Sustainability > Environment > Engagement with the TCFD Recommendations
305-2 Energy indirect (Scope 2) GHG emissions Sustainability > Environment > Engagement with the TCFD Recommendations
305-3 Other indirect (Scope 3) GHG emissions Sustainability > Environment > Engagement with the TCFD Recommendations
305-4 GHG emissions intensity Sustainability > Environment > Engagement with the TCFD Recommendations
305-5 Reduction of GHG emissions Sustainability > Environment > Engagement with the TCFD Recommendations
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Sustainability > Environment > Reducing waste
306-2 Management of significant waste-related impacts Sustainability > Environment > Reducing waste
306-3 Waste generated Sustainability > Data / Archive > ESG Databook
306-4 Waste diverted from disposal Sustainability > Data / Archive > ESG Databook
306-5 Waste directed to disposal Sustainability > Data / Archive > ESG Databook
GRI 306: Effluents and Waste 2016
306-3 Significant spills Sustainability > Environment > Reducing waste
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria Sustainability > Environment > Green purchasing efforts
308-2 Negative environmental impacts in the supply chain and actions taken

GRI 400: Social

DISCLOSURE LOCATION
GRI 401: Employment 2016
401-1 New employee hires and employee turnover Sustainability > Data / Archive > ESG Databook
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees p. 10 (Rate of Childcare Leave Taken by Male Workers), p. 92-93 (About Retirement Benefits Payments), Securities Report for fiscal year ended March 31, 2024 (in Japanese only)
401-3 Parental leave Sustainability > society > Work-life balance
Sustainability > Data / Archive > ESG Databook
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes Sustainability > society > Maintaining good labor-management relations
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Sustainability > Sustainability management > Organizational system for sustainability
Sustainability > society > Occupational safety and health
403-2 Hazard identification, risk assessment, and incident investigation Sustainability > society > Occupational safety and health
403-3 Occupational health services Sustainability > society > Occupational safety and health
Sustainability > society > Health and productivity management
403-4 Worker participation, consultation, and communication on occupational health and safety Sustainability > society > Occupational safety and health
403-5 Worker training on occupational health and safety Sustainability > society > Occupational safety and health
403-6 Promotion of worker health Sustainability > society > Health and productivity management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Sustainability > society > Occupational safety and health
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries Sustainability > society > Occupational safety and health
Sustainability > Data / Archive > ESG Databook
403-10 Work-related ill health Sustainability > society > Occupational safety and health
Sustainability > Data / Archive > ESG Databook
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee Sustainability > Data / Archive > ESG Databook
404-2 Programs for upgrading employee skills and transition assistance programs Sustainability > society > Human resource development
Sustainability > society > Diversity & inclusion
404-3 Percentage of employees receiving regular performance and career development reviews Sustainability > society > Fair evaluations and treatment
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Sustainability > Data / Archive > ESG Databook
405-2 Ratio of basic salary and remuneration of women to men Sustainability > Data / Archive > ESG Databook
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken Not applicable in fiscal 2023.
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
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples Not applicable in fiscal 2023.
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Sustainability > society > Contributions to local communities
413-2 Operations with significant actual and potential negative impacts on local communities
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria Sustainability > society > Supply chain management
414-2 Negative social impacts in the supply chain and actions taken
GRI 415: Public Policy 2016
415-1 Political contributions Sustainability > Data / Archive > ESG Databook
GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Sustainability > society > Quality control & customer safety and health
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services No cases resulting in legal or regulatory violations occurred in fiscal 2023.
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 No cases resulting in legal or regulatory violations occurred in fiscal 2023.
417-3 Incidents of non-compliance concerning marketing communications No cases resulting in legal or regulatory violations occurred in fiscal 2023.
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data No applicable cases in fiscal 2023.