GRI Standards Content Index

GRI Standards	Disclosures		References
GRI2：General Disclosures 2021	1．The organization and its reporting practices
	2-1	Organizational details	Corporate Profile
			The Otsuka Group at a Glance
			Group Companies
	2-2	Entities included in the organization’s sustainability reporting	Integrated Report 2022(P.82) Scope of Reporting
	2-2		Environmental Report 2022(P.2) Scope of Reporting
	2-3	Reporting period, frequency and contact point	Fiscal 2022 (January 1, 2022 to December 31, 2022)
			Annual
			Contacts (Japanese only)
	2-4	Restatements of information	－
	2-5	External assurance	2022 Annual Securities Report (P.176-177 Japanese only)
			Environmental Report2021 (P.25) Third-Party Verification
			Environment (Carbon Neutrality Third-Party Verification)
	2. Activities and workers
	2-6	Activities, value chain and other business relationships	Our Four Businesses and R&D
	2-7	Employees	The Otsuka Group at a Glance
			Sustainability Data
			Annual Securities Report (P.18 Japanese only)
	2-8	Workers who are not employees	Annual Securities Report (P.18 Japanese only)
	3. Governance
	2-9	Governance structure and composition	Governance Structure
			Sustainability Management Structure
			Notice for the Calling of the 15th Annual Shareholders Meeting (P.9-17)
			Sustainability Data
			Risk Management System
			Environmental Management System
			Environmental Report (P.7) Environmental Management System
			Human Rights Initiatives (Promotion System)
			Health and Productivity Management (Promotion System)
	2-10	Nomination and selection of the highest governance body	Governance Structure
	2-11	Chair of the highest governance body	Governance Structure
	2-12	Role of the highest governance body in overseeing the management of impacts	Governance Structure
			Message from Outside Directors
			Sustainability Management Structure
			Risk Management System
			Environmental Management System
			Environmental Report (P.7) Environmental Management System
			Human Rights Initiatives (Promotion Framework, Human Rights Due Diligence)
			Health and Productivity Management (Promotion System)
	2-13	Delegation of responsibility for managing impacts	Governance Structure
			Sustainability Management Structure
			Environmental Management System
			Environmental Report (P.7) Environmental Management System
			Human Rights Initiatives
			Health and Productivity Management (Promotion System)
	2-14	Role of the highest governance body in sustainability reporting	Major Matters Deliberated by the Board of Directors
			Sustainability Management Structure
			Environmental Management System
			Environmental Report (P.7) Environmental Management System
			Human Rights Initiatives
			Health and Productivity Management (Promotion System)
	2-15	Conflicts of interest	Governance Structure
			Corporate Governance Guidelines
			Otsuka Group Global Policy for Conflict of Interest
	2-16	Communication of critical concerns	Governance Structure
			Sustainability Management Structure
			Approach to Compliance
	2-17	Collective knowledge of the highest governance body	Governance Structure
			Sustainability Management Structure
			Environmental Management System
			Initiatives to Strengthen Corporate Governance
			Evaluation of Effectiveness of Board of Directors
	2-18	Evaluation of the performance of the highest governance body	Sustainability Management Structure
	2-18		Evaluation of Effectiveness of Board of Directors
2-19	Remuneration policies	Remuneration for Directors and Audit & Supervisory Board Members
2-19	Remuneration policies	2022 Annual Securities Report (P.72-P.76 Japanese only)
2-20	Process to determine remuneration	Remuneration for Directors and Audit & Supervisory Board Members
2-20	Process to determine remuneration	2022 Annual Securities Report (P.72-P.76 Japanese only)
2-21	Annual total compensation ratio	2022 Annutal Securities Report (P.18,P.76 Japanese only)
4．Strategy, policies and practices
2-22	Statement on sustainable development strategy	Mangement Message
2-22	Statement on sustainable development strategy	Message From the Director in Charge of Sustainability
2-23	Policy commitments	Otsuka Group Global Code of Business Ethics
		Initiatives and Commitments
		Otsuka Group Human Rights Policy
		Otsuka Group Procurement Policy
		Otsuka Group’s EnvironmentalVision and Policy
2-24	Embedding policy commitments	Approach to Compliance
		Human Rights Initiatives
		Otsuka Group Procurement Policy
		Otsuka Group’s Environmental Vision and Policy
		Otsuka Group Business Partner Code of Ethics
2-25	Processes to remediate negative impacts	Approach to Compliance
		Customer Service
		Integrated Report 2022(P.75) Scope of Reporting
2-26	Mechanisms for seeking advice and raising concerns	Otsuka Group Global Code of Business Ethics
		Whistleblowing Hotline
		Human Rights Initiatives
2-27	Compliance with laws and regulations	Environmental Report (P.23) Environmental Data
2-28	Membership associations	Initiative and Commitment
		International Certification Related to Production and Quality Management
		Acquisition of International Certification (Nutraceutical and Consumer Products)
5．Stakeholder engagement
2-29	Approach to stakeholder engagement	Stakeholder Engagement
		Human Rights Initiatives
		Procurement
		Customer Service
2-30	Collective bargaining agreements	Engagement with employees
GRI 3: Material Topics 2021	3-1	Process to determine material topics	Process for Determining Materiality (Material Issues)
	3-2	List of material topics	The Otsuka Group's Materiality (Material Issues) and Related SDGs
	3-3	Management of material topics	Integrated Report2021 P.15-18 (Fiscal 2023 Goals and Fiscal 2022 Progress)
			Promotion System
			Risk Management
			Business Risks

Environmental

GRI Standards	Disclosures		References
GRI201: Economic Performance 2016	201-1	Direct economic value generated and distributed	2022 Annual Securities Report (Japanese only)
	201-2	Defined benefit plan obligations and other retirement plans
	201-2	Defined benefit plan obligations and other retirement plans	Environmental Report (P.7) Initiatives for TCFD Recommendations
	201-3	Environmental Report (P.7 Initiatives for TCFD Recommendations	2022 Annual Securities Report（P128）(Japanese only)
	201-4	Financial assistance received from government
GRI202: Market Presence 2016	202-1	Ratios of standard entry level wage by gender compared to local minimum wage
GRI202: Market Presence 2016	202-2	Proportion of senior management hired from the local community
GRI203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	Contribution to Communities
	203-1	Infrastructure investments and services supported	2022 Annual Securities Report（P45-51） (Japanese only)
	203-2	Significant indirect economic impacts	Contribution to Communities
GRI204: Procurement Practices 2016	204-1	Proportion of spending on local suppliers
GRI205: Anti-corruption 2016	205-1	Operations assessed for risks related to corruption	Otsuka Group Global Anti-Corruption Policy (Scope)
	205-2	Communication and training about anti-corruption policies and procedures	Compliance Promotion System
			Otsuka Group Global Anti-Corruption Policy
			Risk Management
			Engagement with Business Partners
	205-3	Confirmed incidents of corruption and actions taken
GRI206: Anti-competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI207: Tax 2019	207-1	Approach to tax	Tax Policy
	207-2	Tax governance, control, and risk management	Tax Policy
	207-3	Stakeholder engagement and management of concerns related to tax	Tax Policy
	207-4	Country-by-country reporting
GRI Standards	Disclosures		References
GRI301: Materials 2016	301-1	Materials used by weight or volume	Environmental Report (P.22) Environmental Data
	301-2	Recycled input materials used	Environmental Report (P.12) Resources recycling of PET bottles
	301-3	Reclaimed products and their packaging materials	Environmental Report (P.13） Started distribution of POCARI SWEAT via circular shopping platform “Loop”
GRI302: Energy 2016	302-1	Energy consumption within the organization	Environmental Report (P.20-22) Environmental Data
	302-2	Energy consumption outside of the organization	Environmental Report (P.20-22)Environmental Data
	302-3	Energy intensity	Environmental Report (P.20-22) Environmental Data
	302-4	Reduction of energy consumption	Environmental Report (P.20-22) Environmental Data
	302-5	Reductions in energy requirements of products and services	Environmental Report (P.20-22) Environmental Data
GRI303: Water and Effluents 2018	303-1	Interactions with water as a shared resource	Water Neutrality
	303-1	Interactions with water as a shared resource	Environmental Report (P.20-22) Environmental Data
	303-2	Management of water discharge-related impacts	Environmental Report (P.17) Prevention of Water Pollution
	303-3	Water withdrawal	Environmental Report (P.20-22) Environmental Data
	303-4	Water discharge	Environmental Report (P.20-22) Environmental Data
	303-5	Water consumption	Environmental Report (P.20-22) Environmental Data
GRI304: Biodiversity 2016	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity
	304-2	Significant impacts of activities, products and services on biodiversity
	304-3	Habitats protected or restored	Biodiversity
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity
GRI305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	Environmental Report (P.20-22) Environmental Data
	305-2	Energy indirect (Scope 2) GHG emissions	Environmental Report (P.20-22) Environmental Data
	305-3	Other indirect (Scope 3) GHG emissions	Environmental Report (P.20-22) Environmental Data
	305-4	GHG emissions intensity	Environmental Report (P.20-22) Environmental Data
	305-5	Reduction of GHG emissions	Carbon Neutrality
	305-5	Reduction of GHG emissions	Environmental Report (P.20-22) Environmental Data
	305-6	Emissions of ozone-depleting substances (ODS)
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Environmental Report (P.17) Management of Chemical Substances
GRI306: Waste 2020	306-1	Waste generation and significant waste-related impacts	Circular Economy
	306-2	Management of significant waste-related impacts	Circular Economy
			Procurement
			Engagement with Business Partners
	306-3	Waste generated	Environmental Report (P.20-22) Environmental Data
	306-4	Waste diverted from disposal	Environmental Report (P.20-22) Environmental Data
	306-5	Waste directed to disposal	Environmental Report (P.20-22) Environmental Data
GRI307: Environmental Compliance 2016	307-1	Non-compliance with environmental laws and regulations	Environmental Report (P.23) Environmental Laws and Regulations
GRI308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	Environmental Report (P.18) Supply Chains
GRI308: Supplier Environmental Assessment 2016	308-2	Negative environmental impacts in the supply chain and actions taken	Environmental Report (P.8) Carbon Neutrality

Social

GRI Standards	Disclosures		References
GRI401: Employment 2016	401-1	New employee hires and employee turnover	Sustainability Data
	401-2	Benefits provided to full-time employees that are not provided totemporary or part-time employees
	401-3	Parental leave	Sustainability Data
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 Health and Safety
	403-2	Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety
	403-3	Occupational health services	Health and Productivity Management
	403-3	Occupational health services	Occupational Health and Safety
	403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Health and Safety
	403-5	Worker training on occupational health and safety	Occupational Health and Safety
	403-6	Promotion of worker health	Health and Productivity Management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety
	403-8	Workers covered by an occupational health and safety management system	Occupational Health and Safety
	403-9	Work-related injuries	Occupational Health and Safety
	403-10	Work-related ill health
GRI404: Training and Education 2016	404-1	Average hours of training per year per employee	Sustainability Data
	404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
	404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development
GRI405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	Board Members
	405-1	Diversity of governance bodies and employees	Sustainability Data
	405-2	Ratio of basic salary and remuneration of women to men
GRI406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	Integrated Report 2022(P.75) Number of consultations received from employees, etc.
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	Human Rights Initiatives
	407-1		Procurement
GRI408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights Initiatives
GRI408: Child Labor 2016	408-1		Procurement
GRI409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights Initiatives
GRI409: Forced or Compulsory Labor 2016	409-1		Procurement
GRI410: Security Practices 2016	410-1	Security personnel trained in human rights policies or procedures
GRI411: Rights of Indigenous Peoples 2016	411-1	Incidents of violations involving rights of indigenous peoples
GRI412: Human Rights Assessment 2016	412-1	Operations that have been subject to human rights reviews or impact assessments	Human Rights Initiatives
	412-1		Procurement
	412-2	Employee training on human rights policies or procedures	Human Rights Initiatives
	412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
GRI413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Contribution to Communities
GRI413: Local Communities 2016	413-2	Operations with significant actual and potential negative impacts on local communities
GRI414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	Procurement
	414-1	New suppliers that were screened using social criteria	Stakeholder Engagement
	414-2	Negative social impacts in the supply chain and actions taken	Procurement
GRI415: Public Policy 2016	415-1	Political contributions
GRI416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	International Certification Related to Production and Quality Management
			Customer Service
			Acquisition of International Certification (Nutraceutical and Consumer Products)
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services
GRI417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	Customer Service
	417-1		Sales and Marketing
	417-2	Incidents of non-compliance concerning product and service information and labeling
	417-3	Incidents of non-compliance concerning marketing communications
GRI418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI419: Socioeconomic Compliance 2016	419-1	Non-compliance with laws and regulations in the social and economic area