GRI Standards Comparison Table
This cross-referencing table shows how the content of the Sustainability Report 2026 corresponds to the GRI Sustainability Reporting Guidelines, and also shows where individual items are located within the company's website.
| GRI Items | Contents of GRI Index | Page to Refer |
| GRI 2: General Disclosures 2021 | ||
| 1. The organization and its reporting practices | ||
|---|---|---|
| 2-1 | Organizational details | Company Profile |
| Affiliated companies | ||
| Overview of the Unicharm Group | ||
| 2-2 | Entities included in the organization’s sustainability reporting | Editorial Policy / Contents |
| Overview of the Unicharm Group | ||
| 2-3 | Reporting period, frequency and contact point | Editorial Policy / Contents |
| 2-4 | Restatements of information | ― |
| 2-5 | External assurance | Independent Assurance Report |
| 2. Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | The Unicharm Way |
| Kyo-sei Life Vision 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| Communicating with Stakeholders | ||
| 2-7 | Employees | Social Data |
| Overview of the Unicharm Group | ||
| 2-8 | Workers who are not employees | ― |
| 3. Governance | ||
| 2-9 | Governance structure and composition | CORPORATE GOVERNANCE REPORT |
| Corporate Governance | ||
| 2-10 | Nomination and selection of the highest governance body | CORPORATE GOVERNANCE REPORT |
| Policies and Procedures for Nomination of Director Candidates and Appointment and Dismissal of Executive Officers | ||
| 2-11 | Chair of the highest governance body | Composition of the Board of Directors, Audit & Supervisory Committee, and Other Committees and Relevant Expertise of Directors |
| 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 |
| 2-14 | Role of the highest governance body in sustainability reporting | Management Structure |
| 2-15 | Conflicts of interest | Transactions Between Related Parties |
| 2-16 | Communication of critical concerns | Risk Management |
| 2-17 | Collective knowledge of the highest governance body | Corporate Governance |
| 2-18 | Evaluation of the performance of the highest governance body | Analysis and Evaluation of Overall Board Effectiveness |
| 2-19 | Remuneration policies | Remuneration of Directors and Executive Officers |
| 2-20 | Process to determine remuneration | Remuneration of Directors and Executive Officers |
| 2-21 | Annual total compensation ratio | ― |
| 4. Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | Message from the President & CEO |
| Message from the Head of the ESG Division | ||
| 2-23 | Policy commitments | Unicharm Group Basic Environmental Policy |
| Unicharm Group Policy on Human Rights | ||
| Basic Policy of Procurement | ||
| Multi-Stakeholder Policy (in Japanese only) | ||
| 2-24 | Embedding policy commitments | Basic Environmental Policy |
| Respect for Human Rights | ||
| Sustainable Procurement | ||
| 2-25 | Processes to remediate negative impacts | Fair Business Practices |
| 2-26 | Mechanisms for seeking advice and raising concerns | Fair Business Practices |
| 2-27 | Compliance with laws and regulations | Fair Business Practices |
| Results of Environmental Regulatory Audits | ||
| 2-28 | Membership associations | Editorial Policy / Contents |
| Partnership with Stakeholders | ||
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Communicating with Stakeholders |
| 2-30 | Collective bargaining agreements | Dialogue Between Labor and Management |
| GRI 3: Material Topics 2021 | ||
| 3-1 | Process to determine material topics | Kyo-sei Life Vision 2030 (Medium- to Long-Term ESG Goals) |
| Environmental Targets 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| 3-2 | List of material topics | Kyo-sei Life Vision 2030 (Medium- to Long-Term ESG Goals) |
| Environmental Targets 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| 3-3 | Management of material topics | Kyo-sei Life Vision 2030 (Medium- to Long-Term ESG Goals) |
| Environmental Targets 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| GRI 101: Biodiversity 2024 | ||
| 101-1 | Policies to halt and reverse biodiversity loss | Biodiversity Conservation |
| Environmental Targets 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| 101-2 | Management of biodiversity impacts | Biodiversity Conservation |
| 101-3 | Access and benefit-sharing | ― |
| 101-4 | Identification of biodiversity impacts | Biodiversity Conservation |
| Environmental Targets 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| 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 102：Climate Change 2025 | ||
| 102-1 | Transition plan for climate change mitigation | Climate Transition Plan |
| Disclosure Based on the TCFD Recommendations | ||
| 102-2 | Climate change adaptation plan | Climate Transition Plan |
| Disclosure Based on the TCFD Recommendations | ||
| Roadmap to Realizing a Zero-Carbon Society | ||
| 102-3 | Just transition | Social Data |
| 102-4 | GHG emissions reduction targets and progress | Kyo-sei Life Vision 2030 (Medium- to Long-Term ESG Goals) |
| Environmental Targets 2030 (Medium- to Long-Term ESG Goals) | ||
| Kyo-sei Life Vision 2035 (Medium- to Long-Term ESG Goals) | ||
| Climate Change | ||
| Environmental Data | ||
| 102-5 | Scope 1 GHG emissions | Climate Change |
| Environmental Data | ||
| 102-6 | Scope 2 GHG emissions | Climate Change |
| Environmental Data | ||
| 102-7 | Scope 3 GHG emissions | Climate Change |
| Environmental Data | ||
| 102-8 | GHG emissions intensity | Environmental Data |
| 102-9 | GHG removals in the value chain | Climate Change |
| GHG Emissions Visualization Project | ||
| Environmental Data | ||
| 102-10 | Carbon credits | ― |
| GRI 103：Energy 2025 | ||
| 103-1 | Energy policies and commitments | Climate Transition Plan |
| Disclosure Based on the TCFD Recommendations | ||
| Roadmap to Realizing a Zero-Carbon Society | ||
| 103-2 | Energy consumption and self-generation within the organization | Environmental Data |
| 103-3 | Upstream and downstream energy consumption | Environmental Data |
| 103-4 | Energy intensity | Environmental Data |
| 103-5 | Reduction in energy consumption | Environmental Data |
| GRI201：Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | Financial Data |
| Annual Securities Report | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Securities Report |
| 201-4 | Financial assistance received from government | ― |
| GRI202：Market Presence 2016 | ||
| 202-1 | Ratio of standard entry level wage by gender compared to local minimum wage | System for Determining Fair Compensation |
| 202-2 | Proportion of senior management hired from the local community | Hiring Employees of Diverse Nationalities and Promoting Them to Management Positions |
| GRI203：Indirect Economic Impact 2016 | ||
| 203-1 | Infrastructure investments and services supported | Social Contribution Activities |
| 203-2 | Significant indirect economic impacts | Social Contribution Activities |
| GRI204：Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | Confidential information not disclosed |
| GRI205：Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption | Fair Business Practices |
| 205-2 | Communication and training about anti-corruption policies and procedures | Fair Business Practices |
| 205-3 | Confirmed incidents of corruption and actions taken | Fair Business Practices |
| GRI206：Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | No cases |
| GRI207: Tax 2019 | ||
| 207-1 | Approach to tax | Tax Compliance |
| 207-2 | Tax governance, control and risk management | Tax Compliance |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax Compliance |
| 207-4 | Country-by-country reporting | Tax Compliance |
| GRI301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | Environmental Data |
| 301-2 | Recycled input materials used | Circular Recycling of Used Disposable Diapers |
| Using Recycled Materials | ||
| Promotion of Recycling at Production Sites | ||
| 301-3 | Reclaimed products and their packaging materials | Circular Recycling of Used Disposable Diapers |
| Using Recycled Materials | ||
| Promotion of Recycling at Production Sites | ||
| GRI303：Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | Water Resources |
| 303-2 | Management of water discharge-related impacts | Water Usage and Wastewater Volumes |
| 303-3 | Water withdrawal | Environmental Data |
| Water Security | ||
| 303-4 | Water discharge | Environmental Data |
| Water Security | ||
| 303-5 | Water consumption | Environmental Data |
| Water Security | ||
| GRI 306: Effluents and Waste 2016 | ||
| 306-3 | Significant spills | No cases |
| GRI306：Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | Environmental Data |
| Reducing Waste and Preventing Pollution | ||
| 306-2 | Management of significant waste-related impacts | Circular Recycling of Used Disposable Diapers |
| 306-3 | Waste generated | Environmental Data |
| Reducing Waste and Preventing Pollution | ||
| 306-4 | Waste diverted from disposal | Environmental Data |
| Reducing Waste and Preventing Pollution | ||
| 306-5 | Waste directed to disposal | Reducing Waste and Preventing Pollution |
| GRI308：Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | Sustainable Procurement |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Sustainable Procurement |
| GRI401：Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | Social Data |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ― |
| 401-3 | Parental leave | Social Data |
| Diversity and Inclusion | ||
| GRI402：Labor/Management Relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | ― |
| GRI403：Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | Occupational Safety and Health |
| 403-2 | Hazard identification, risk assessment and incident investigation | Occupational Safety and Health |
| 403-3 | Occupational health services | Occupational Safety and Health |
| 403-4 | Worker participation, consultation and communication on health and safety | Occupational Safety and Health |
| 403-5 | Worker training on occupational health and safety | Occupational Safety and Health |
| 403-6 | Promotion of worker health | Occupational Safety and Health |
| Employee Health | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Safety and Health |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational Safety and Health |
| 403-9 | Work-related injuries | Social Data |
| Occupational Safety and Health | ||
| 403-10 | Work-related ill health | Social Data |
| Occupational Safety and Health | ||
| Employee Health | ||
| GRI404：Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | Social Data |
| Development and Utilization of Human Resources | ||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Development and Utilization of Human Resources |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Social Data |
| Development and Utilization of Human Resources | ||
| GRI405：Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Social Data |
| Diversity and Inclusion | ||
| Views on the Balance Between Knowledge, Experience, and Skills of the Board of Directors and Diversity and Size Thereof | ||
| 405-2 | Ratio of basic salary and total remuneration of women to men | Social Data |
| Diversity and Inclusion | ||
| GRI406：Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | No cases |
| GRI407：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 | Sustainable Procurement |
| Respect for Human Rights | ||
| GRI408：Child labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Sustainable Procurement |
| Respect for Human Rights | ||
| GRI409：Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for forced or compulsory labor | Sustainable Procurement |
| Respect for Human Rights | ||
| GRI410：Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | Respect for Human Rights |
| Fair Business Practices | ||
| GRI411：Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | No cases |
| GRI413：Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Social Contribution Activities |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | None |
| GRI414：Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | Eliminating and Mitigating Risks |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supplier Monitoring |
| GRI415：Public Policy 2016 | ||
| 415-1 | Political contributions | 400,000 yen (Japan) |
| GRI416：Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Quality Assurance |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | No cases |
| GRI417：Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | Providing Chemical Substance Information |
| Measures to Ensure Appropriate Product Labeling | ||
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | No cases |
| 417-3 | Incidents of non-compliance concerning marketing communications | No cases |
| GRI418：Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Privacy Policy |