GRIStandardIndex

This index is aligned with the GRI Standards, the international guidelines for sustainability reporting.

Items marked as "N/A" indicate topics with no relevance to Milbon's business or no significant-level cases. Blank spaces represent items with no disclosures.

102: General Disclosures

1. Organizational profile

ID	Disclosure	Corresponding page
102-1	Name of the organization	Company Profile
102-2	Activities, brands, products, and services	Corporate Information Our Brands
102-3	Location of headquarters	Company Profile
102-4	Location of operations	Our Offices Integrated Report
102-5	Ownership and legal form	Securities Report
102-6	Markets served	Corporate Information
102-7	Scale of the organization	Company Profile Our Offices
102-8	Information on employees and other workers	ESG Data
102-9	Supply chain	Sustainable Procurement Basic Policy
102-10	Significant changes to the organization and its supply chain	Securities Report
102-11	Precautionary Principle or approach	Environmental Policy
102-12	External initiatives	External Assessments and Cooperation with Society
102-13	Membership of associations	Sustainability External Assessments and Cooperation with Society

2. Strategy

ID	Disclosure	Corresponding page
102-14	Statement from senior decision-maker	Message from CEO
102-15	Key impacts, risks, and opportunities	Sustainability

3. Ethics and integrity

ID	Disclosure	Corresponding page
102-16	Values, principles, standards, and norms of behavior	Corporate Information Sustainability
102-17	Mechanisms for advice and concerns about ethics	Ethics and Code of Conduct Human Rights Policy

4. Governance

ID	Disclosure	Corresponding page
102-18	Governance structure	Corporate Governance
102-19	Delegating authority	Corporate Governance
102-20	Executive-level responsibility for economic, environmental, and social topics	Corporate Governance
102-21	Consulting stakeholders on economic, environmental, and social topics	Integrated Report
102-22	Composition of the highest governance body and its committees	Corporate Governance
102-23	Chair of the highest governance body	Corporate Governance
102-24	Nominating and selecting the highest governance body	Corporate Governance
102-25	Conflicts of interest	Corporate Governance
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance
102-27	Collective knowledge of highest governance body	Corporate Governance
102-28	Evaluating the highest governance body's performance	Corporate Governance
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability
102-30	Effectiveness of risk management processes	Corporate Governance
102-31	Review of economic, environmental, and social topics	Corporate Governance
102-32	Highest governance body's role in sustainability reporting	Corporate Governance
102-33	Communicating critical concerns	Corporate Governance
102-34	Nature and total number of critical concerns	ESG Data
102-35	Remuneration policies	Corporate Governance Report
102-36	Process for determining remuneration	Corporate Governance Report
102-37	Stakeholders' involvement in remuneration
102-38	Annual total compensation ratio
102-39	Percentage increase in annual total compensation ratio

5. Stakeholder engagement

ID	Disclosure	Corresponding page
102-40	List of stakeholder groups
102-41	Collective bargaining agreements	Securities Report
102-42	Identifying and selecting stakeholders
102-43	Approach to stakeholder engagement
102-44	Key topics and concerns raised

6. Reporting practice

ID	Disclosure	Corresponding page
102-45	Entities included in the consolidated financial statements	Our Offices
102-46	Defining report content and topic Boundaries	Integrated Report
102-47	List of material topics	Sustainability
102-48	Restatements of information	N/A
102-49	Changes in reporting	N/A
102-50	Reporting period	Integrated Report
102-51	Date of most recent report	Integrated Report
102-52	Reporting cycle	Integrated Report
102-53	Contact point for questions regarding the report	Contact Us
102-54	Claims of reporting in accordance with the GRI Standards	GRI Standard Index
102-55	Content index	GRI Standard Index
102-56	External assurance

103: Management Approach

ID	Disclosure	Corresponding page
103-1	Explanation of the material topic and its Boundary	Sustainability
103-2	The management approach and its components	Sustainability
103-3	Evaluation of the management approach	Sustainability

Topic-specific Standards 200: Economic 300: Environmental 400: Social

200: Economic

201: Economic Performance

ID	Disclosure	Corresponding page
201-1	Direct economic value generated and distributed	Financial Highlights
201-2	Financial implications and other risks and opportunities due to climate change	Response to Climate Change
201-3	Defined benefit plan obligations and other retirement plans	Securities Report
201-4	Financial assistance received from government	N/A

202: Market Presence

ID	Disclosure	Corresponding page
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

203: Indirect Economic Impacts

ID	Disclosure	Corresponding page
203-1	Infrastructure investments and services supported	ESG Data
203-2	Significant indirect economic impacts	ESG Data

204: Procurement Practices

ID	Disclosure	Corresponding page
204-1	Proportion of spending on local suppliers

205: Anti-corruption

ID	Disclosure	Corresponding page
205-1	Operations assessed for risks related to corruption	Ethics and Code of Conduct
205-2	Communication and training about anti-corruption policies and procedures	Ethics and Code of Conduct
205-3	Confirmed incidents of corruption and actions taken	Ethics and Code of Conduct

206: Anti-competitive Behavior

ID	Disclosure	Corresponding page
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	ESG Data

207: Tax

ID	Disclosure	Corresponding page
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

300: Environmental

301: Materials

ID	Disclosure	Corresponding page
301-1	Materials used by weight or volume	ESG Data
301-2	Recycled input materials used
301-3	Reclaimed products and their packaging materials

302: Energy

ID	Disclosure	Corresponding page
302-1	Energy consumption within the organization	ESG Data
302-2	Energy consumption outside of the organization	ESG Data
302-3	Energy intensity	ESG Data
302-4	Reduction of energy consumption	ESG Data
302-5	Reductions in energy requirements of products and services	ESG Data

303: Water and Effluents

ID	Disclosure	Corresponding page
303-1	Interactions with water as a shared resource	Response to Water Resources
303-2	Management of water discharge-related impacts	Response to Water Resources
303-3	Water withdrawal	Response to Water Resources
303-4	Water discharge	Response to Water Resources
303-5	Water consumption	Response to Water Resources

304: Biodiversity

ID	Disclosure	Corresponding page
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Corporate Release(Japanese)
304-2	Significant impacts of activities, products, and services on biodiversity	Corporate Release(Japanese)
304-3	Habitats protected or restored	Corporate Release(Japanese)
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Corporate Release(Japanese)

305: Emissions

ID	Disclosure	Corresponding page
305-1	Direct (Scope 1) GHG emissions	Response to Climate Change
305-2	Energy indirect (Scope 2) GHG emissions	Response to Climate Change
305-3	Other indirect (Scope 3) GHG emissions
305-4	GHG emissions intensity	Response to Climate Change
305-5	Reduction of GHG emissions	Response to Climate Change
305-6	Emissions of ozone-depleting substances (ODS)	N/A
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	ESG Data

306: Effluents and Waste

ID	Disclosure	Corresponding page
306-1	Water discharge by quality and destination	Response to Water Resources
306-2	Waste by type and disposal method	ESG Data
306-3	Significant spills	ESG Data
306-4	Transport of hazardous waste
306-5	Water bodies affected by water discharges and/or runoff	Response to Water Resources

307: Environmental Compliance

ID	Disclosure	Corresponding page
307-1	Non-compliance with environmental laws and regulations	ESG Data

308: Supplier Environmental Assessment

ID	Disclosure	Corresponding page
308-1	New suppliers that were screened using environmental criteria	Answer at CDP
308-2	Negative environmental impacts in the supply chain and actions taken	Answer at CDP

400: Social

401: Employment

ID	Disclosure	Corresponding page
401-1	New employee hires and employee turnover	ESG Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	ESG Data

402: Labor/Management Relations

ID	Disclosure	Corresponding page
402-1	Minimum notice periods regarding operational changes

403: Occupational Health and Safety

ID	Disclosure	Corresponding page
403-1	Occupational health and safety management system
403-2	Hazard identification, risk assessment, and incident investigation
403-3	Occupational health services
403-4	Worker participation, consultation, and communication on occupational health and safety
403-5	Worker training on occupational health and safety
403-6	Promotion of worker health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8	Workers covered by an occupational health and safety management system
403-9	Work-related injuries	ESG Data
403-10	Work-related ill health	ESG Data

404: Training and Education

ID	Disclosure	Corresponding page
404-1	Average hours of training per year per employee	ESG Data
404-2	Programs for upgrading employee skills and transition assistance programs	Social
404-3	Percentage of employees receiving regular performance and career development reviews

405: Diversity and Equal Opportunity

ID	Disclosure	Corresponding page
405-1	Diversity of governance bodies and employees	ESG Data
405-2	Ratio of basic salary and remuneration of women to men

406: Non-discrimination

ID	Disclosure	Corresponding page
406-1	Incidents of discrimination and corrective actions taken	ESG Data

407: Freedom of Association and Collective Bargaining

ID	Disclosure	Corresponding page
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Ethics and Code of Conduct

408: Child Labor

ID	Disclosure	Corresponding page
408-1	Operations and suppliers at significant risk for incidents of child labor	Ethics and Code of Conduct

409: Forced or Compulsory Labor

ID	Disclosure	Corresponding page
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Ethics and Code of Conduct

410: Security Practices

ID	Disclosure	Corresponding page
410-1	Security personnel trained in human rights policies or procedures

411: Rights of Indigenous Peoples

ID	Disclosure	Corresponding page
411-1	Incidents of violations involving rights of indigenous peoples	N/A

412: Human Rights Assessment

ID	Disclosure	Corresponding page
412-1	Operations that have been subject to human rights reviews or impact assessments
412-2	Employee training on human rights policies or procedures
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

413: Local Communities

ID	Disclosure	Corresponding page
413-1	Operations with local community engagement, impact assessments, and development programs	Response to Water Resources
413-2	Operations with significant actual and potential negative impacts on local communities

414: Supplier Social Assessment

ID	Disclosure	Corresponding page
414-1	New suppliers that were screened using social criteria
414-2	Negative social impacts in the supply chain and actions taken	Sustainable Procurement Basic Policy

415: Public Policy

ID	Disclosure	Corresponding page
415-1	Political contributions	Ethics and Code of Conduct ESG Data

416: Customer Health and Safety

ID	Disclosure	Corresponding page
416-1	Assessment of the health and safety impacts of product and service categories	Safety and Reliability
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ESG Data

417: Marketing and Labeling

ID	Disclosure	Corresponding page
417-1	Requirements for product and service information and labeling	Safety and Reliability
417-2	Incidents of non-compliance concerning product and service information and labeling	ESG Data
417-3	Incidents of non-compliance concerning marketing communications	ESG Data

418: Customer Privacy

ID	Disclosure	Corresponding page
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Privacy Policy ESG Data

419: Socioeconomic Compliance

ID	Disclosure	Corresponding page
419-1	Non-compliance with laws and regulations in the social and economic area	ESG Data

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