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GRI content indices

Statement on our use of GRI Standards	Maruka Furusato Corporation has referenced various GRI Standards to make available information as set out in the GRI indices below, covering the set period of January 1, 2024 to December 31, 2024. A proportion of the information presented may also cover dates not within this set period.
GRI 1 consulted	GRI 1: Foundation 2021

GRI 2: General disclosures 2021

GRI 3: Material topics 2021

GRI 200: Economic

GRI 300: Environmental

GRI 400: Social

GRI 2: General disclosures 2021

1. The organization and its reporting practices

	Disclosures	Where to find this information
2-1	Organizational details	Corporate profile Group network Annual securities and other reports (Only in Japanese）
2-2	Entities included in the organization’s sustainability reporting	Integrated report
2-3	Reporting period, frequency and contact point	Integrated report Contact us
2-4	Restatements of information	ESG data
2-5	External assurance	Our sustainability reporting is not externally assured; however, it is reported to and supervised by the Board of Directors at the time of publication of our integrated report.

2. Activities and workers

	Disclosures	Where to find this information
2-6	Activities, value chain and other business relationships	Group businesses Supply chain management
2-7	Employees	ESG data
2-8	Workers who are not employees	–

3. Governance

	Disclosures	Where to find this information
2-9	Governance structure and composition	Corporate governance
2-10	Nomination and selection of the highest governance body	Corporate governance
2-11	Chair of the highest governance body	Corporate governance
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability promotion system
2-13	Delegation of responsibility for managing impacts	Sustainability promotion system
2-14	Role of the highest governance body in sustainability reporting	Sustainability promotion system
2-15	Conflicts of interest	Corporate governance Cross share-holdings
2-16	Communication of critical concerns	Corporate governance Compliance
2-17	Collective knowledge of the highest governance body	Corporate governance Climate change and disclosures based on TCFD recommendations
2-18	Evaluation of the performance of the highest governance body	Corporate governance
2-19	Remuneration policies	Remuneration of officers
2-20	Process to determine remuneration	Corporate governance
2-21	Annual total compensation ratio	–

4. Strategy, policies and practices

	Disclosures	Where to find this information
2-22	Statement on sustainable development strategy	Message from the Chairperson Integrated report
2-23	Policy commitments	Basic Policy and materialities Human rights Supply chain management
2-24	Embedding policy commitments	Sustainability promotion system Human rights Diversity & inclusion Compliance Supply chain management
2-25	Processes to remediate negative impacts	Compliance
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations	–
2-28	Membership associations	Integrated report

5. Stakeholder engagement

	Disclosures	Where to find this information
2-29	Approach to stakeholder engagement	Stakeholder engagement
2-30	Collective bargaining agreement	Employment and labor-management relations

GRI 3: Material topics 2021

	Disclosures	Where to find this information
3-1	Process to determine material topics	Basic Policy and materialities
3-2	List of material topics	Basic Policy and materialities
3-3	Management of material topics	Basic Policy and materialities Sustainability promotion system Environmental management Climate change and disclosures based on TCFD recommendations Supply chain management Human rights Diversity & inclusion Compliance Risk management

GRI 200: Economic

GRI 201: Economic performance 2016

	Disclosures	Where to find this information
201-1	Direct economic value generated and distributed	Performance highlights Community engagement Annual securities and other reports (Only in Japanese）
201-2	Financial implications and other risks and opportunities due to climate change	Climate change and disclosures based on TCFD recommendations
201-3	Defined benefit plan obligations and other retirement plans	Employment and labor-management relations
201-4	Financial assistance received from government	–

GRI 202: Market presence 2016

	Disclosures	Where to find this information
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	–

GRI 203: Indirect economic impacts 2016

	Disclosures	Where to find this information
203-1	Infrastructure investments and services supported	Group businesses Community engagement
203-2	Significant indirect economic impacts	–

GRI 204: Procurement practices 2016

	Disclosures	Where to find this information
204-1	Proportion of spending on local suppliers	–

GRI 205: Anti-corruption

	Disclosures	Where to find this information
205-1	Operations assessed for risks related to corruption	–
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	–

GRI 206: Anti-competitive behavior

	Disclosures	Where to find this information
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	–

GRI 207: Tax 2019

	Disclosures	Where to find this information
207-1	Approach to tax	Tax transparency
207-2	Tax governance, control, and risk management	Tax transparency
207-3	Stakeholder engagement and management of concerns related to tax	Tax transparency
207-4	Country-by-country reporting	–

GRI 300: Environmental

GRI 301: Materials 2016

	Disclosures	Where to find this information
301-1	Materials used by weight or volume	–
301-2	Recycled input materials used	Waste management
301-3	Reclaimed products and their packaging materials	–

GRI 302: Energy 2016

	Disclosures	Where to find this information
302-1	Energy consumption within the organization	ESG data
302-2	Energy consumption outside of the organization	–
302-3	Energy intensity	–
302-4	Reduction of energy consumption	Climate change and disclosures based on TCFD recommendations
302-5	Reductions in energy requirements of products and services	–

GRI 303: Water and effluents 2018

	Disclosures	Where to find this information
303-1	Interactions with water as a shared resource	Water resources
303-2	Management of water discharge-related impacts	Water resources
303-3	Water withdrawal	–
303-4	Water discharge	–
303-5	Water consumption	–

GRI 304: Biodiversity 2016

	Disclosures	Where to find this information
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	–
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	–

GRI 305: Emissions 2016

	Disclosures	Where to find this information
305-1	Direct (Scope 1) GHG emissions	ESG data Climate change and disclosures based on TCFD recommendations
305-2	Energy indirect (Scope 2) GHG emissions	ESG data Climate change and disclosures based on TCFD recommendations
305-3	Other indirect (Scope 3) GHG emissions	Climate change and disclosures based on TCFD recommendations
305-4	GHG emissions intensity	–
305-5	Reduction of GHG emissions	Climate change and disclosures based on TCFD recommendations
305-6	Emissions of ozone-depleting substances (ODS)	–
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	–

GRI 306: Waste 2020

	Disclosures	Where to find this information
306-1	Waste generation and significant waste-related impacts	Waste management
306-2	Management of significant waste-related impacts	Waste management
306-3	Waste generated	–
306-4	Waste diverted from disposal	–
306-5	Waste directed to disposal	–

GRI 308: Supplier environmental assessment

	Disclosures	Where to find this information
308-1	New suppliers that were screened using environmental criteria	–
308-2	Negative environmental impacts in the supply chain and actions taken	–

GRI 400: Social

GRI 401: Employment

	Disclosures	Where to find this information
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

GRI 402: Labor/management relations

	Disclosures	Where to find this information
402-1	Minimum notice periods regarding operational changes	–

GRI 403: Occupational health and safety 2018

	Disclosures	Where to find this information
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 Health-conscious management
403-4	Worker participation, consultation, and communication on occupational 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	Health-conscious management
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	–
403-9	Work-related injuries	–
403-10	Work-related ill health	–

GRI 404: Training and education

	Disclosures	Where to find this information
404-1	Average hours of training per year per employee	–
404-2	Programs for upgrading employee skills and transition assistance programs	Human resources strategy
404-3	Percentage of employees receiving regular performance and career development reviews	Human resources strategy

GRI 405: Diversity and equal opportunity 2016

	Disclosures	Where to find this information
405-1	Diversity of governance bodies and employees	Diversity & inclusion Corporate governance ESG data
405-2	Ratio of basic salary and remuneration of women to men	ESG data

GRI 406: Non-discrimination 2016

	Disclosures	Where to find this information
406-1	Incidents of discrimination and corrective actions taken	–

GRI 407: Freedom of association and collective bargaining 2016

	Disclosures	Where to find this information
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Human rights

GRI 408: Child labor 2016

	Disclosures	Where to find this information
408-1	Operations and suppliers at significant risk for incidents of child labor	Human rights Supply chain management

GRI 409: Forced or compulsory labor 2016

	Disclosures	Where to find this information
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human rights Supply chain management

GRI 410: Security practices 2016

	Disclosures	Where to find this information
410-1	Security personnel trained in human rights policies or procedures	–

GRI 411: Rights of indigenous peoples 2016

	Disclosures	Where to find this information
411-1	Incidents of violations involving rights of indigenous peoples	–

GRI 413: Local communities 2016

	Disclosures	Where to find this information
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	–

GRI 414: Supplier social assessment

	Disclosures	Where to find this information
414-1	New suppliers that were screened using social criteria	–
414-2	Negative social impacts in the supply chain and actions taken	Supply chain management

GRI 415: Public policy 2016

	Disclosures	Where to find this information
415-1	Political contributions	–

GRI 416: Customer health and safety 2016

	Disclosures	Where to find this information
416-1	Assessment of the health and safety impacts of product and service categories	Quality control
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	–

GRI 417: Marketing and labeling 2016

	Disclosures	Where to find this information
417-1	Requirements for product and service information and labeling	Quality control
417-2	Incidents of non-compliance concerning product and service information and labeling	–
417-3	Incidents of non-compliance concerning marketing communications	–

GRI 418: Customer privacy 2016

	Disclosures	Where to find this information
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	–