GRI Standards Content Index

102-1

Name of the organization

Corporate Profile

102-2

Activities, brands, products, and services

Service（Japanese）

Products（Japanese）

102-3

Location of headquarters

Corporate Profile

102-4

Location of operations

Corporate Profile

102-5

Ownership and legal form

Corporate Profile

102-6

Markets served

Corporate Profile

102-7

Scale of the organization

Corporate Profile

Products（Japanese）

102-8

Information on employees and other workers

-

102-9

Supply chain

-

102-10

Significant changes to the organization and its supply chain

N/A

102-11

Precautionary Principle or approach

Environmental Principles

Environmental management framework

Evaluation of compliance with laws and regulations

Governance

102-12

External initiatives

Evaluation of compliance with laws and regulations

Acquisition of external certifications

102-13

Membership of associations

-

102-14

Statement from senior decision-maker

Top Message

102-15

Key impacts, risks, and opportunities

Sustainability Vision

Governance

102-16

Values, principles, standards, and norms of behavior

Philosophy（Japanese）

Corporate Message（Japanese）

Pentel Sustainability

Environmental Principles

Governance

102-17

Mechanisms for advice and concerns about ethics

Governance

102-18

Governance structure

Governance

102-19

Delegating authority

Governance

102-20

Executive-level responsibility for economic, environmental, and social topics

Governance

102-21

Consulting stakeholders on economic, environmental, and social topics

-

102-22

Composition of the highest governance body and its committees

Governance

102-23

Chair of the highest governance body

-

102-24

Nominating and selecting the highest governance body

-

102-25

Conflicts of interest

-

102-26

Role of highest governance body in setting purpose, values, and strategy

Governance

102-27

Collective knowledge of highest governance body

-

102-28

Evaluating the highest governance body's performance

Governance

102-29

Identifying and managing economic, environmental, and social impacts

Governance

102-30

Effectiveness of risk management processes

-

102-31

Review of economic, environmental, and social topics

Governance

102-32

Highest governance body's role in sustainability reporting

-

102-33

Communicating critical concerns

Governance

102-34

Nature and total number of critical concerns

-

102-35

Remuneration policies

-

102-36

Process for determining remuneration

-

102-37

Stakeholders' involvement in remuneration

-

102-38

Annual total compensation ratio

-

102-39

Percentage increase in annual total compensation ratio

-

102-40

List of stakeholder groups

-

102-41

Collective bargaining agreements

-

102-42

Identifying and selecting stakeholders

-

102-43

Approach to stakeholder engagement

Sustainability Vision

Customer Service Office

Reflecting customer comments

What we do before our products are delivered to customers

Summer festival

Community cleaning by our factory staff

Tours of the Head Office and factory

Support for sketching events and drawing classes

102-44

Key topics and concerns raised

Customer Service Office

Reflecting customer comments

102-45

Entities included in the consolidated financial statements

-

102-46

Defining report content and topic Boundaries

Pentel Sustainability

Sustainability Vision

102-47

List of material topics

-

102-48

Restatements of information

N/A

102-49

Changes in reporting

N/A

102-50

Reporting period

FY 2023 (April 1, 2023–March 31, 2024)

102-51

Date of most recent report

-

102-52

Reporting cycle

-

102-53

Contact point for questions regarding the report

-

102-54

Claims of reporting in accordance with the GRI Standards

GRI Standards Content Index

102-55

GRI content index

GRI Standards Content Index

102-56

External assurance

-

103-1

Explanation of the material topic and its Boundary

-

103-2

The management approach and its components

N/A

103-3

Evaluation of the management approach

-

201-1

Direct economic value generated and distributed

-

201-2

Financial implications and other risks and opportunities due to climate change

-

201-3

Defined benefit plan obligations and other retirement plans

-

201-4

Financial assistance from government

-

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

-

203-1

Infrastructure investments and services supported

Summer festival

Conservation of biodiversity

203-2

Significant indirect economic impacts

-

204-1

Proportion of spending on local suppliers

-

205-1

Operations assessed for risks related to corruption

-

205-2

Communication and training about anti-corruption policies and procedures

-

205-3

Confirmed incidents of corruption and actions taken

-

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

N/A

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

-

301-1

Materials used by weight or volume

Relationship between our business activities and environmental impact

301-2

Recycled input materials used

EcoProducts（Japanese）

301-3

Reclaimed products and their packaging materials

Relationship between our business activities and environmental impact

Reduction of CO2 emissions

302-1

Energy consumption within the organization

Relationship between our business activities and environmental impact

302-2

Energy consumption outside of the organization

-

302-3

Energy intensity

-

302-4

Reduction of energy consumption

Reduction of CO2 emissions

EcoProducts（Japanese）

302-5

Reductions in energy requirements of products and services

-

303-1

Interactions with water as a shared resource

Relationship between our business activities and environmental impact

Reduction of CO2 emissions

303-2

Management of water discharge-related impacts

Conservation of biodiversity

303-3

Water withdrawal

-

303-4

Wastewater discharge

-

303-5

Water consumption

Relationship between our business activities and environmental impact

Reduction of CO2 emissions

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Conservation of biodiversity

304-2

Significant impacts of activities, products, and services on biodiversity

Conservation of biodiversity

304-3

Habitats protected or restored

Conservation of biodiversity

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

Conservation of biodiversity

305-1

Direct (Scope 1) GHG emissions

Reduction of CO2 emissions

305-2

Energy indirect (Scope 2) GHG emissions

-

305-3

Other indirect (Scope 3) GHG emissions

-

305-4

GHG emissions intensity

-

305-5

Reduction of GHG emissions

Reduction of CO2 emissions

305-6

Emissions of ozone-depleting substances (ODS)

-

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

-

306-1

Waste generation and significant waste-related impacts

-

306-2

Management of significant waste-related impacts

-

306-3

Waste generated

-

306-4

Waste diverted from disposal

-

306-5

Waste directed to disposal

-

307-1

Non-compliance with environmental laws and regulations

N/A

308-1

New suppliers that were screened using environmental criteria

N/A

308-2

Negative environmental impacts in the supply chain and actions taken

N/A

401-1

New employee hires and employee turnover

-

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

-

401-3

Parental leave

Creating a comfortable work environment

402-1

Minimum notice periods regarding operational changes

-

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

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

-

403-10

Work-related ill health

-

404-1

Average hours of training per year per employee

Human Resource Development and Career（Japanese）

404-2

Programs for upgrading employee skills and transition assistance programs

Creating a comfortable work environment

404-3

Percentage of employees receiving regular performance and career development reviews

Creating a comfortable work environment

405-1

Diversity of governance bodies and employees

-

405-2

Ratio of basic salary and remuneration of women to men

-

406-1

Incidents of discrimination and corrective actions taken

-

407-1

Operations and suppliers in which the freedom of association and collective bargaining may be at risk

-

408-1

Operations and suppliers at significant risk for incidents of child labor

Governance

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Governance

410-1

Security personnel trained in human rights policies or procedures

-

411-1

Incidents of violations involving rights of indigenous peoples

-

412-1

Operations that have been subject to human rights reviews or impact assessments

-

412-2

Employee training on human rights policies or procedures

Governance

412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

-

413-1

Operations with local community engagement, impact assessments, and development programs

-

413-2

Operations with significant actual and potential negative impacts on local communities

No major or clear applicable cases

414-1

New suppliers that were screened using social criteria

N/A

414-2

Negative social impacts in the supply chain and actions taken

-

415-1

Political contributions

N/A

416-1

Assessment of the health and safety impacts of product and service categories

Quality assurance system

416-2

Incidents of non-compliance concerning the health and safety impacts and services

N/A

417-1

Requirements for product and service information and labeling

Quality assurance system

417-2

Incidents of non-compliance concerning product and service information and labeling

-

417-3

Incidents of non-compliance concerning marketing communications

-

418-1

Substantiated complaints concerning breeches of customer privacy and losses of customer data

-

419-1

Non-compliance with laws and regulations in the social and economic area

-