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GRI STANDARDS / ISO26000 INDEX

GRI STANDARDS / ISO26000 INDEX

In editing the NYK report 2023 and our ESG Management website, we referred GRI STANDARDS Global Reporting Initiatives(GRI). The following is a table comparing the GRI STANDARDS and ISO26000.

GRI STANDARDS		Core subjects and issues of ISO26000	Contents
General Disclosures(102)
Organizational Profile
102-1	Name of the organization		Profile
102-2	Activities, brands, products, and services		Services
102-3	Location of headquarters		Profile
102-4	Location of operations		Profile
102-5	Ownership and legal form		Profile
102-6	Markets served		Liner Trade Business Air Cargo Transportation Business Logistics Business Bulk Shipping Business
102-7	Scale of the organization		Profile NYK Group:Industries
102-8	Employees information	6.4 Labor Practices 6.4.3 Employment and employment relationships	Human Resources Data Social
102-9	Supply chain		Services SDGs Initiatives
102-10	Significant changes to the organization and its supply chain		-
102-11	Precautionary Principle or approach	6.2 Organizational Governance	United Nations Global Compact (UNGC) Strengthening of Compliance Risk Management
102-12	External Initiatives	6.2 Organizational Governance	United Nations Global Compact (UNGC) Co-creation with Various Initiatives Preserving Biodiversity Environmental Awards / External Evaluations NYK Report 2023 The NYK Group's Competitive Advantages
102-13	Membership of associations	6.2 Organizational Governance	Environmental Certification　and GHQ Environmental Management Program ESG Finance
Strategy
102-14	Statement from senior decision-maker	6.2 Organizational Governance	NYK Report 2023 Message from the President
102-15	Key impacts, risks, and opportunities	6.2 Organizational Governance	Value Enhancement Processes of NYK Group Risk Management NYK Report 2023 Corporate Governance
Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior	6.2 Organizational Governance	NYK Group Mission Statement NYK Business Credo
102-17	Mechanisms for advice and concerns about ethics	6.2 Organizational Governance	Corporate Governance Initiative Internal Control System
GOVERNANCE
102-18	Governance structure	6.2 Organizational Governance	Continuing to Evolve ESG Management Corporate Governance Initiative
102-19	Delegating authority	6.2 Organizational Governance	Continuing to Evolve ESG Management Corporate Governance Initiative NYK Report 2023 Corporate Governance
102-20	Appointment of executive-level position or positions with responsibility for economic, environmental, and social topics	6.2 Organizational Governance	Continuing to Evolve ESG Management Top Management NYK Report 2023 Corporate Governance
102-21	Consulting stakeholders on economic, environmental, and social topics	6.2 Organizational Governance	NYK Report 2023 Corporate Governance
102-22	Composition of the highest governance body and its committees	6.2 Organizational Governance	Corporate Governance Initiative Corporate Governance Report Business Reports
102-23	Chair of the highest governance body	6.2 Organizational Governance	Corporate Governance Report
102-24	Nominating and selecting the highest governance body	6.2 Organizational Governance	Policies and Procedures for the Appointment and Nomination etc. of Directors, Audit & Supervisory Committee Members and Executive Officers Rules on the Nomination Advisory Committee Our Views on Size, Balance of Diversity of the Board of Directors
102-25	Conflicts of interest	6.2 Organizational Governance	Independence Criteria for Recommendation of Candidates for Outside Directors and Audit and Supervisory Board Members Code of Conduct Business Reports
102-26	Role of highest governance body in setting purpose, values, and strategy	6.2 Organizational Governance	Corporate Governance Guidelines NYK Group Mission Statement NYK Business Credo Code of Conduct NYK Group Environmental Policy NYK Group Environmental Vision, Policy and Organization Decarbonization Strategy and GHG Reduction Target NYK Report 2023 Toward the Implementation of ESG Management
102-27	Collective knowledge of highest governance body	6.2 Organizational Governance	Corporate Governance Initiative
102-28	Evaluation the highest governance body's performance	6.2 Organizational Governance	Corporate Governance Initiative Corporate Governance Guidelines
102-29	Identifying managing economic, environmental, and social impacts	6.2 Organizational Governance	Corporate Governance Guidelines Relationships with Shareholders Dialogue with Shareholders and Investors
102-30	Effectiveness of risk management processes	6.2 Organizational Governance	Risk Management CCO Message
102-31	Review of economic, environmental, and social topics	6.2 Organizational Governance	Risk Management
102-32	Highest governance body's role in sustainability reporting	6.2 Organizational Governance	Continuing to Evolve ESG Management
102-33	Communicating critical concerns	6.2 Organizational Governance	Corporate Governance Initiative
102-34	Nature and total number of critical concerns	6.2 Organizational Governance	-
102-35	Remuneration policies for the highest governance body and senior executives	6.2 Organizational Governance	Corporate Governance Initiative Policies for Determining Compensation for Directors, Audit and Supervisory Board Members and Executive Officers
102-36	Process for determining remuneration	6.2 Organizational Governance	Corporate Governance Initiative Policies for Determining Compensation for Directors, Audit and Supervisory Board Members and Executive Officers
102-37	How stakeholders' views are sought and taken into account regarding remuneration	6.2 Organizational Governance	Corporate Governance Initiative Corporate Governance Report
102-38	Annual total compensation ratio	6.3 Organizational Governance	-
102-39	Percentage increase in annual total compensation ratio	6.4 Organizational Governance	-
Stakeholder Engagement
102-40	List of stakeholder groups	6.2 Organizational Governance	Social
102-41	Collective bargaining agreements	6.3 Human Rights 6.3.10 Fundamental principles and rights at work 6.4 Labor Practices 6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection 6.4.5 Social dialogue	Social
102-42	Identifying and selecting stakeholders	6.2 Organizational Governance	-
102-43	Approach to stakeholder engagement	6.2 Organizational Governance	Social Dialogue with Shareholders and Investors Stakeholder Engagement
102-44	Key topics and concerns raised	6.2 Organizational Governance	Social Dialogue with Shareholders and Investors
Reporting Practice
102-45	Entities included in the consolidated financial statements	6.2 Organizational Governance	Business Reports
102-46	Defining report content and topic Boundaries		Business Reports
102-47	List of the material topics		Material Issues Special Feature 2 Material Issues as the Basis of Management —Safety, Environment, and Human Resources—
102-48	Restatements of information		-
102-49	Changes in reporting		-
Report Profile
102-50	Reporting period		NYK Report 2023 Editorial Policy for NYK Report
102-51	Date of most recent report		NYK Report 2023 Editorial Policy for NYK Report
102-52	Reporting cycle		NYK Report 2023 Editorial Policy for NYK Report
102-53	The contact point for questions regarding the report		NYK Report 2023 Editorial Policy for NYK Report
102-55	GRI content index		GRI Standards / ISO26000 INDEX
102-56	External assurance		Greenhouse Gas Emisions Varification Report SBT Initiative Verification Environmental Certification and　GHQ Environmental Management
Management Approach(103)
103-1	Explanation of the material topic and its Boundary	6.2 Organizational Governance 6.8 Community Involvement and Development 6.8.6 Technology development and access	NYK Group's ESG Management DX that Supports Safe Operations Special Feature 2 Material Issues as the Basis of Management —Safety, Environment, and Human Resources—
103-2	The management approach and its components	6.2 Organizational Governance	NYK Group's ESG Management Special Feature 2 Material Issues as the Basis of Management —Safety, Environment, and Human Resources—
103-3	Evaluation of the management approach		NYK Group's ESG Management Special Feature 2 Material Issues as the Basis of Management —Safety, Environment, and Human Resources—