Sustainability Site

Comparative Table with GRI Standards

Bandai Namco referred to the GRI Sustainability Reporting Standards (2021) when creating this sustainability website.
This comparison table indicates where each disclosure item appears.

Universal Standards

Topic-specific Standards

Universal Standards

GRI 2: General Disclosures 2021

Indicator Location
1. The organization and its reporting practices
2-1 Organizational details

Corporate Data

Main Group Companies

Integrated Report 2023 P105-10713.5 MB

2-2 Entities included in the organization’s sustainability reporting

Main Group Companies

Integrated Report 2023 P106-10713.5 MB

Editorial Policy

2-3 Reporting period, frequency and contact point

Editorial Policy

2-4 Restatements of information Not applicable
2-5 External assurance Environmental Performance Data Independent Assurance Statement151 KB
2. Activities and workers
2-6 Activities, value chain and other business relationships

Bandai Namco Group

Main Group Companies

2-7 Employees

ESG Data > Social (S)

2-8 Workers who are not employees  
3. Governance
2-9 Governance structure and composition

Policies and Systems

Integrated Report 2023 P8213.5 MB

2-10 Nomination and selection of the highest governance body

Directors

2-11 Chair of the highest governance body  
2-12 Role of the highest governance body in overseeing the management of impacts

Sustainability Policy and System

2-13 Delegation of responsibility for managing impacts

Sustainability Policy and System

2-14 Role of the highest governance body in sustainability reporting

Sustainability Policy and System

Materiality Identification Process

2-15 Conflicts of interest  
2-16 Communication of critical concerns  
2-17 Collective knowledge of the highest governance body  
2-18 Evaluation of the performance of the highest governance body

Policies and Systems

2-19 Remuneration policies

Directors

2-20 Process to determine remuneration

Directors

2-21 Annual total compensation ratio  
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy

Message from the CEO

Message from the CSO

2-23 Policy commitments

Sustainability Policy and System

Initiatives for Human Rights

2-24 Embedding policy commitments

Sustainability Policy and System

Initiatives for Human Rights

2-25 Processes to remediate negative impacts  
2-26 Mechanisms for seeking advice and raising concerns Compliance
2-27 Compliance with laws and regulations ESG Data > Governance (G)
2-28 Membership associations  
5. Stakeholder engagement
2-29 Approach to stakeholder engagement  
2-30 Collective bargaining agreements ESG Data > Social (S)

GRI 3: Material Topics 2021

Indicator Location
3-1 Process to determine material topics Materiality Identification Process
3-2 List of material topics Materiality Identification Process
3-3 Management of material topics Materiality Identification Process

Topic-specific Standards

Economic

Indicator Location
201: Economic Performance
201-1 Direct economic value generated and distributed

Integrated Report 2023 P12-13/P99-10413.5 MB

201-2 Financial implications and other risks and opportunities due to climate change

Our Response to the TCFD Recommendations

Integrated Report 2023 P10-1113.5 MB

201-3 Defined benefit plan obligations and other retirement plans  
201-4 Financial assistance received from government  
202: Market Presence
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
203-1 Infrastructure investments and services supported Harmonious Coexistence with Communities
203-2 Significant indirect economic impacts

Appropriate Use of IP and Mutual Use of Patents

Harmonious Coexistence with Communities

204: Procurement Practices
204-1 Proportion of spending on local suppliers  
205: Anti-corruption
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 ESG Data > Governance (G)
206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices ESG Data > Governance (G)
207: Tax 2019
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  

Environmental

Indicator Location
301: Materials
301-1 Materials used by weight or volume  
301-2 Recycled input materials used

Initiatives for Raw Materials Procurement

Initiatives for Waste Reduction and Recycling

301-3 Reclaimed products and their packaging materials

Initiatives for Raw Materials Procurement

Initiatives for Waste Reduction and Recycling

302: Energy
302-1 Energy consumption within the organization ESG Data > Environmental (E)
302-2 Energy consumption outside of the organization  
302-3 Energy intensity  
302-4 Reduction of energy consumption  
302-5 Reductions in energy requirements of products and services Initiatives for Products
303: Water and Effluents 2018
303-1 Interactions with water as a shared resource  
303-2 Management of water dischargerelated impacts  
303-3 Water withdrawal ESG Data > Environmental (E)
303-4 Water discharge ESG Data > Environmental (E)
303-5 Water consumption  
304: Biodiversity
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  
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations  
305: Emissions
305-1 Direct (Scope 1) GHG emissions

Our Response to the TCFD Recommendations

ESG Data > Environmental (E)

305-2 Energy indirect (Scope 2) GHG emissions

Our Response to the TCFD Recommendations

ESG Data > Environmental (E)

305-3 Other indirect (Scope 3) GHG emissions

Our Response to the TCFD Recommendations

ESG Data > Environmental (E)

305-4 GHG emissions intensity  
305-5 Reduction of GHG emissions

Our Response to the TCFD Recommendations

Initiatives for Decarbonization

ESG Data > Environmental (E)

Integrated Report 2023 P6813.5 MB

305-6 Emissions of ozone-depleting substances (ODS)  
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions  
306: Waste 2020
306-1 Waste generation and significant waste-related impacts  
306-2 Management of significant waste-related impacts Initiatives for Waste Reduction and Recycling
306-3 Waste generated ESG Data > Environmental (E)
306-4 Waste diverted from disposal  
306-5 Waste directed to disposal ESG Data > Environmental (E)
307: Environmental Compliance
307-1 Non-compliance with environmental laws and regulations ESG Data > Environmental (E)
308: Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria  
308-2 Negative environmental impacts in the supply chain and actions taken  

Social

Indicator Location
401: Employment
401-1 New employee hires and employee turnover ESG Data > Social (S)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees  
401-3 Parental leave ESG Data > Social (S)
402: Labor/Management Relations
402-1 Minimum notice periods regarding operational changes  
403: Occupational Health and Safety 2018
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 Maintaining and Improving the Health of Employees
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: Training and Education
404-1 Average hours of training per year per employee  
404-2 Programs for upgrading employee skills and transition assistance programs Human Resources Development
404-3 Percentage of employees receiving regular performance and career development reviews ESG Data > Social (S)
405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees

ESG Data > Governance (G)

ESG Data > Social (S)

405-2 Ratio of basic salary and remuneration of women to men  
406: Non-discrimination
406-1 Incidents of discrimination and corrective actions taken  
407: Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk  
408: Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor

Supply Chain Management (Labor)

409: Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Supply Chain Management (Labor)

410: Security Practices
410-1 Security personnel trained in human rights policies or procedures  
411: Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples  
412: Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments Supply Chain Management (Labor)
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 Not applicable
413: Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs Harmonious Coexistence with Communities
413-2 Operations with significant actual and potential negative impacts on local communities  
414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria Supply Chain Management (Labor)
414-2 Negative social impacts in the supply chain and actions taken Supply Chain Management (Labor)
415: Public Policy
415-1 Political contributions  
416: Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories

Initiatives for Products and Services

Initiatives for Facilities and Live Events

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services  
417: Marketing and Labeling
417-1 Requirements for product and service information and labeling  
417-2 Incidents of non-compliance concerning product and service information and labeling  
417-3 Incidents of non-compliance concerning marketing communications  
418: Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data  
419: Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area  
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