GRI Guideline Comparison Table：Sustainability：The Norinchukin Bank

GRI Guideline Comparison Table

Statement of use	The Norinchukin Bank has reported the information cited in this GRI content index for the period [April 1, 2023–May 31, 2024] with reference to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1	Organizational details	Annual Report 2024 Appendix / Corporate Data：P232 Web：Corporate Outline
2-2	Entities included in the organization’s sustainability reporting	−
2-3	Reporting period, frequency and contact point	−
2-4	Restatements of information	No cases
2-5	External assurance	Web：Sustainability > Report/Index > ESG Data
2. Activities and workers
2-6	Activities, value chain and other business relationships	Annual Report 2024 Appendix / Corporate Data：P3-5
2-7	Employees	Web：Sustainability > Report/Index > ESG Data
2-8	Workers who are not employees	Web：Sustainability > Report/Index > ESG Data
3. Governance
2-9	Governance structure and composition	Annual Report 2024 Key Contents：P59-62 Web：Corporate Governance
2-10	Nomination and selection of the highest governance body	Annual Report 2024 Key Contents：P59-61
2-11	Chair of the highest governance body	Annual Report 2024 Key Contents：P59-60
2-12	Role of the highest governance body in overseeing the management of impacts	Annual Report 2024 Key Contents：P35 Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
2-13	Delegation of responsibility for managing impacts	Annual Report 2024 Key Contents：P35 Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
2-14	Role of the highest governance body in sustainability reporting	Web：Corporate Governance
2-15	Conflicts of interest	Annual Report 2024 Key Contents：P59-60、71-72 Annual Report 2024 Appendix / Corporate Data：P23-24 Web：Basic Policy for Management of Conflicts of Interest
2-16	Communication of critical concerns	Annual Report 2024 Key Contents：P59-62 Web：Corporate Governance Web：Sustainability > Sustainability Management > Sustainability Promotion Structure
2-17	Collective knowledge of the highest governance body	Annual Report 2024 Key Contents：P35 Web：Sustainability > Sustainability Management > Sustainability Promotion Structure Web：Sustainability > Sustainability Management > Sustainability Advisory Board
2-18	Evaluation of the performance of the highest governance body	Annual Report 2024 Key Contents：P59-62 Web：Corporate Governance Web：Disclosure based on the Corporate Governance Code
2-19	Remuneration policies	Annual Report 2024 Key Contents：P63 Annual Report 2024 Appendix / Corporate Data：P218-220
2-20	Process to determine remuneration	Annual Report 2024 Key Contents：P63 Annual Report 2024 Appendix / Corporate Data：P218-220
2-21	Annual total compensation ratio	−
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Annual Report 2024 Key Contents：P13-16
2-23	Policy commitments	Annual Report 2024 Appendix / Corporate Data：P16-21、23-27 Web：Sustainability > Sustainability Management > Philosophies and Policies
2-24	Embedding policy commitments	Annual Report 2024 Appendix / Corporate Data：P16-21、23-27 Web：Sustainability > Sustainability Management > Philosophies and Policies Web：Sustainability > Sustainability Management > Sustainability Promotion Structure Web：Sustainability > Environment > Efforts to Address Climate Change and Nature-Related Issues (Disclosure Based on the TCFD and TNFD Recommendations) Web：Sustainability > Social > Respect for Human Rights Web：Sustainability > Governance > Compliance
2-25	Processes to remediate negative impacts	Annual Report 2024 Appendix / Corporate Data：P16-21 Web：Sustainability > Social > Respect for Human Rights Web：Sustainability > Governance > Compliance
2-26	Mechanisms for seeking advice and raising concerns	Annual Report 2024 Appendix / Corporate Data：P16-21 Web：Sustainability > Social > Respect for Human Rightsx Web：Sustainability > Governance > Compliance
2-27	Compliance with laws and regulations	Annual Report 2024 Appendix / Corporate Data：P23-27 Web：Sustainability > Governance > Compliance
2-28	Membership associations	Annual Report 2024 Key Contents：P36 Web：Sustainability > Sustainability Management > Participation in Initiatives
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Annual Report 2024 Key Contents：P75-76 Climate & Nature Report 2024：P17-18 Web：Sustainability > Sustainability Management > Stakeholder Engagement
2-30	Collective bargaining agreements	Web：Sustainability > Social > Human Resources Strategy

GRI 3: Material Topics 2021
3-1	Process to determine material topics	Annual Report 2024 Key Contents：P36 Web：Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose
3-2	List of material topics	Annual Report 2024 Key Contents：P9-10 Web：Sustainability > Sustainability Management > Important Issues to Achieve Our Purpose
3-3	Management of material topics	Web：Sustainability > Sustainability Management > Sustainability Promotion Structure

GRI 201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Annual Report 2024 Appendix / Corporate Data：P53-77 Web：Financial Information
201-2	Financial implications and other risks and opportunities due to climate change	Annual Report 2024 Key Contents：P39-46 Climate & Nature Report 2024：P20、26-32、38-44、70-75、87-99 Web：Sustainability > Environment > Efforts to Address Climate Change and Nature-Related Issues (Disclosure Based on the TCFD and TNFD Recommendations)
201-3	Defined benefit plan obligations and other retirement plans	Annual Report 2024 retirement allowance：P71-72
GRI 203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Climate & Nature Report 2024：P44
203-2	Significant indirect economic impacts	Annual Report 2024 Key Contents：P23-30、37 Annual Report 2024 Appendix / Corporate Data：P30-32 Web：Sustainability > Sustainability Management > Sustainable Finance Web：Sustainability > Agriculture, Fishery, Forestry Industries, and Regions > Sustainable Agriculture, Fishery, and Forestry Industries and the Food and Agriculture Value Chain Web：Sustainability > Agriculture, Fishery, Forestry Industries, and Regions > Initiatives to Revitalize the Regions Web：Sustainability > Environment > Reducing the Environmental Burden in Agriculture Web：Sustainability > Environment > Demonstrating the Multi-Functional Role of Forests Web：Sustainability > Environment > Sustainable Oceans and Fishery Industries
GRI 205: Anti-corruption 2016
205-2	Communication and training on anti-corruption policies and procedures	Web：Sustainability > Governance > Compliance
GRI 206: Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	No cases
GRI 207: Tax 2019
207-1	Approach to tax	Annual Report 2024 Key Contents：P20 Web：Sustainability > Governance > Tax Compliance
207-2	Tax governance, control, and risk management	Annual Report 2024 Key Contents：P20 Web：Sustainability > Governance > Tax Compliance
207-4	Country-by-country reporting	Annual Report 2024 Key Contents：P20 Web：Sustainability > Governance > Tax Compliance
GRI 302: Energy 2016
302-1	Energy consumption within the organization	Web：Sustainability > Report/Index > ESG Data
GRI 303: Water and Effluent 2018
303-1	Interactions with water as a shared resource	Climate & Nature Report 2024：P11、45-69
303-3	Water withdrawal	Web：Sustainability > Report/Index > ESG Data
GRI 304: Biodiversity 2016
304-2	Significant impacts of activities, products, and services on biodiversity	Climate & Nature Report 2024：P10-13、45-69、84、95-96 Web：Sustainability > Environment > Efforts to Address Climate Change and Nature-Related Issues (Disclosure Based on the TCFD and TNFD Recommendations)
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Web：Sustainability > Report/Index > ESG Data
305-2	Energy indirect (Scope 2) GHG emissions	Web：Sustainability > Report/Index > ESG Data
305-3	Other indirect (Scope 3) GHG emissions	Web：Sustainability > Report/Index > ESG Data
GRI 306: Waste 2020
306-3	Waste generated	Web：Sustainability > Report/Index > ESG Data
306-4	Waste diverted from disposal	Web：Sustainability > Report/Index > ESG Data
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Web：Sustainability > Report/Index > ESG Data
401-3	Parental leave	Web：Sustainability > Report/Index > ESG Data
GRI 403: Occupational Safety and Health 2018
403-3	Occupational health services	Web：Sustainability > Social > Human Resources Strategy
403-4	Worker participation, consultation, and communication on occupational health and safety	Web：Sustainability > Social > Human Resources Strategy
403-6	Promotion of worker health	Web：Sustainability > Social > Human Resources Strategy
GRI 404: Training and Education 2016
404-2	Programs for upgrading employee skills and transition assistance programs	Annual Report 2024 Key Contents：P47-50 Web：Sustainability > Social > Human Resources Strategy
404-3	Percentage of employees receiving regular performance and career development reviews	Annual Report 2024 Key Contents：P50 Web：Sustainability > Social > Human Resources Strategy
GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Web：Sustainability > Report/Index > ESG Data
405-2	Ratio of basic salary and remuneration of women to men	Web：Sustainability > Report/Index > ESG Data
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	No cases