Sustainability

GRI Index

The LINTEC Group refers to the GRI Sustainability Reporting Standards.
The following indicates the correspondence between the GRI Standards and our fiscal 2022 activity report with links to the pages.

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Applicable sector standard
Declaration of use	The report by [the LINTEC Group] covers the period [from April 2022 to March 2023], [referring] to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

General Disclosures
Economic Standard Series
Environment Standard Series
Social Standards Series

General Disclosures

GRI 2: General Disclosures 2021

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
1	The organization and its reporting practices
2-1	Organizational details	Corporate Profile Domestic Network (Japanese version only) Group Companies in Japan (Japanese version only) Global Network (Japanese version only)
2-2	Entities included in the organization’s sustainability reporting	Reporting Policy
2-3	Reporting period, frequency and contact point	Reporting Policy
2-4	Restatements of information		N/A
2-5	External assurance	Third-Party Verification
2	Activities and workers
2-6	Activities, value chain and other business relationships	Securities Report Part 1, Section 1, 3 [Descriptions of Business] (Japanese version only) Value Chain and Stakeholders Environmental Report > Relationship between LINTEC and the Environment
2-7	Employees	Social Report > Together with Employees (Human Rights / Employment(2))
2-8	Workers who are not employees
3	Governance
2-9	Governance structure and composition	Corporate Governance Corporate Officers Sustainability Promotion System
2-10	Nomination and selection of the highest governance body	Corporate Governance Corporate Governance Report (Japanese version only) Securities Report Part 1, Section 4, 4(1) Overview of Corporate Governance (Japanese version only)
2-11	Chair of the highest governance body	Corporate Governance Report (Japanese version only) Securities Report (Japanese version only)
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance
2-13	Delegation of responsibility for managing impacts	Corporate Governance Sustainability Promotion System
2-14	Role of the highest governance body in sustainability reporting	Corporate Governance Sustainability Promotion System
2-15	Conflicts of interest	Corporate Governance Report (Japanese version only)
2-16	Communication of critical concerns	Corporate Governance Sustainability Promotion System
2-17	Collective knowledge of the highest governance body	Corporate Governance Report (Japanese version only) Sustainability Promotion System
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance Securities Report (Japanese version only)
2-20	Process to determine remuneration	Corporate Governance Securities Report (Japanese version only)
2-21	Annual total compensation ratio
4	Strategy, policies and practices
2-22	Statement on sustainable development strategy	Message from the President (Sustainability site) Message from the President (Investor Relations site)
2-23	Policy commitments	Corporate Policies Code of Conduct
2-24	Embedding policy commitments	Environmental Report Social Report Governance Report
2-25	Processes to remediate negative impacts	Initiatives for Reduction of CO₂ Emissions Compliance
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations
2-28	Membership associations	Japan Paper Association Association of Japan Window Film Manufacturers FINAT
5	Stakeholder engagement
2-29	Approach to stakeholder engagement	Value Chain and Stakeholders Communicating with Stakeholders
2-30	Collective bargaining agreements	Together with Employees (Human Rights / Employment (2))

GRI 3: Material Topics 2021

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Criteria		Disclosure
	1. Guidance to determine material topics 2. Disclosures on material topics
3-1	Process to determine material topics	Materiality and KPI of the LINTEC Group
3-2	List of material topics	Materiality and KPI of the LINTEC Group
3-3	Management of material topics	Materiality and KPI of the LINTEC Group Environmental Report Social Report Governance Report

Economic Standard Series

Economic Performance 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
201-1	Direct economic value generated and distributed	Financial Data Breakdown of Community Support Expenses
201-2	Financial implications and other risks and opportunities due to climate change	Information Disclosure Based on TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	Securities Report (Japanese version only)
201-4	Financial assistance received from government		N/A

Market Presence 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Fiscal 2024 Recruitment Information (Japanese version only)
202-2	Proportion of senior management hired from the local community	Together with Employees (Human Rights / Employment)

Procurement Practices 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
204-1	Proportion of spending on local suppliers

Anti-corruption 2016

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Criteria		Disclosure
205-1	Operations assessed for risks related to corruption
205-2	Communication and training about anticorruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken

Anti-competitive Behavior 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practicess		N/A

Tax 2019

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Criteria		Disclosure
1	Topic management disclosures
207-1	Approach to tax	Compliance > Tax Compliance
207-2	Tax governance, control, and risk management	Compliance > Tax Compliance
207-3	Stakeholder engagement and management of concerns related to tax	Compliance > Tax Compliance
2	Topic disclosures
207-4	Country-by-country reporting	Compliance > Tax Compliance

Environment Standard Series

Materials 2016

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Criteria		Disclosure
301-1	Materials used by weight or volume	Environmental Report > Relationship between LINTEC and the Environment
301-2	Recycled input materials used	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Realization of a Recycling-oriented Society
301-3	Reclaimed products and their packaging materials	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Realization of a Recycling-oriented Society

Energy 2016

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Criteria		Disclosure
302-1	Energy consumption within the organization	Climate Change Mitigation and Adaptation > Efforts in Manufacturing Environmental Report > Relationship between LINTEC and the Environment
302-2	Energy consumption outside of the organization	Climate Change Mitigation and Adaptation > Efforts in Distribution
302-3	Energy intensity	Climate Change Mitigation and Adaptation > Efforts in Manufacturing Climate Change Mitigation and Adaptation > Efforts in Distribution
302-4	Reduction of energy consumption	Climate Change Mitigation and Adaptation > Efforts in Manufacturing Climate Change Mitigation and Adaptation > Efforts in Distribution
302-5	Reductions in energy requirements of products and services	Environmental Report > Relationship between LINTEC and the Environment Initiatives for Reduction of CO₂ Emissions

Water and Effluents 2018

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Criteria		Disclosure
303-1	Interactions with water as a shared resource	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Co-existence with Nature
303-2	Management of water discharge-related impacts	Environmental Report > Co-existence with Nature
303-3	Water withdrawal	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Co-existence with Nature
303-4	Water discharge	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Co-existence with Nature
303-5	Water consumption	Environmental Report > Relationship between LINTEC and the Environment

Biodiversity 2016

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Criteria		Disclosure
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	Environmental Report > Biodiversity Conservation Initiatives CSR Activities at Group Companies in and outside of Japan
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations

Emissions 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
305-1	Direct (Scope 1) GHG emissions	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Environmental Data of Group Companies Outside Japan Information Disclosure Based on TCFD Recommendations
305-2	Energy indirect (Scope 2) GHG emissions	Environmental Report > Relationship between LINTEC and the Environment Environmental Report > Environmental Data of Group Companies Outside Japan Information Disclosure Based on TCFD Recommendations
305-3	Other indirect (Scope 3) GHG emissions	Environmental Report > Relationship between LINTEC and the Environment
305-4	GHG emissions intensity
305-5	Reduction of GHG emissions	Climate Change Mitigation and Adaptation > Efforts in Manufacturing Climate Change Mitigation and Adaptation > Efforts in Distribution Initiatives for Reduction of CO₂ Emissions
305-6	Emissions of ozone-depleting substances (ODS)		Not procured as a raw material
305-7	Nitrogen oxides (NO_x), sulfur oxides (So_x), and other significant air emissions	Environmental Report > Relationship between LINTEC and the Environment

Waste 2020

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Criteria		Disclosure
306-1	Waste generation and significant waste-related impacts	Environmental Report > Realization of a Recycling-oriented Society
306-2	Management of significant waste-related impacts	Environmental Report > Realization of a Recycling-oriented Society
306-3	Waste generated	Environmental Report > Realization of a Recycling-oriented Society Environmental Report > Relationship between LINTEC and the Environment Performance Data > Waste discharge
306-4	Waste diverted from disposal	Environmental Report > Realization of a Recycling-oriented Society Environmental Report > Relationship between LINTEC and the Environment
306-5	Waste directed to disposal	Environmental Report > Realization of a Recycling-oriented Society Environmental Report > Relationship between LINTEC and the Environment

Supplier Environmental Assessment 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
308-1	New suppliers that were screened using environmental criteria
308-2	Negative environmental impacts in the supply chain and actions taken	Social Report > Cooperating with Suppliers

Social Standards Series

Employment 2016

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Criteria		Disclosure
401-1	New employee hires and employee turn over	Social Report > Together with Employees (Human Rights / Employment)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Social Report > Together with Employees (Human Resource Development)
401-3	Parental leave	Social Report > Together with Employees (Human Rights / Employment)

Labor / Management Relations 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
402-1	Minimum notice periods regarding operational changes	Social Report > Together with Employees (Human Rights / Employment)

Occupational Health and Safety 2018

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Criteria		Disclosure
403-1	Occupational health and safety management system	Together with Employees (Safety and Disaster Prevention)
403-2	Hazard identification, risk assessment, and incident investigation	Together with Employees (Safety and Disaster Prevention)
403-3	Occupational health services	Together with Employees (Safety and Disaster Prevention)
403-4	Worker participation, consultation, and communication on occupational health and safety	Together with Employees (Safety and Disaster Prevention)
403-5	Worker training on occupational health and safety	Together with Employees (Safety and Disaster Prevention)
403-6	Promotion of worker health	Together with Employees (Human Rights / Employment)
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Together with Employees (Safety and Disaster Prevention)
403-8	Workers covered by an occupational health and safety management system	Together with Employees (Safety and Disaster Prevention)
403-9	Work-related injuries	Together with Employees (Safety and Disaster Prevention)
403-10	Work-related ill health	Together with Employees (Safety and Disaster Prevention)

Training and Education 2016

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Criteria		Disclosure
404-1	Average hours of training per year per employee	Together with Employees (Human Resource Development)
404-2	Programs for upgrading employee skills and transition assistance programs	Together with Employees (Human Resource Development)
404-3	Percentage of employees receiving regular performance and career development reviews	Together with Employees (Human Resource Development)

Diversity and Equal Opportunity 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
405-1	Diversity of governance bodies and employees	Corporate Governance Social Report > Together with Employees (Human Rights / Employment)
405-2	Ratio of basic salary and remuneration of women to men	Securities Report (Japanese version only)

Non-discrimination 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
406-1	Incidents of discrimination and corrective actions taken	Compliance

Freedom of Association and Collective Bargaining 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Cooperating with Suppliers

Child Labor 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
408-1	Operations and suppliers at significant risk for incidents of child labor	Cooperating with Suppliers Compliance

Forced or Compulsory Labor 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Cooperating with Suppliers Compliance

Human Rights Assessment 2016

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Criteria		Disclosure
412-1	Operations that have been subject to human rights reviews or impact assessments	Compliance
412-2	Employee training on human rights policies or procedures	Social Report > Together with Employees (Human Rights / Employment)
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

Local Communities 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
413-1	Operations with local community engagement, impact assessments, and development programs	Together with Local Communities Communicating with Stakeholders
413-2	Operations with significant actual and potential negative impact on local communities

Supplier Social Assessment 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
414-1	New suppliers that were screened using social criteria
414-2	Negative social impacts in the supply chain and actions taken	Cooperating with Suppliers

Public Policy 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
415-1	Political contributions		N/A

Customer Health and Safety 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
416-1	Assessment of the health and safety impacts of product and service categories	Providing Value to Customer Management of Environmentally Hazardous Substances
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services

Marketing and Labeling 2016

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Criteria		Disclosure
417-1	Requirements for product and service information and labeling	Providing Value to Customer
417-2	Incidents of non-compliance concerning product and service information and labeling
417-3	Incidents of non-compliance concerning marketing communications

Customer Privacy 2016

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Criteria		Disclosure	Reference / Reason(s) for Omission(s)
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data

Sustainability