GRI Content Index

102：General Disclosures
Disclosure		Content	ESG Report 2022	External Assurance
1. Organizational profile
102-1	Name of the organization	Corporate Profile
102-2	Activities, brands, products, and services	Business
102-3	Location of headquarters	Corporate Profile
102-4	Location of operations	Offices
102-5	Ownership and legal form	Corporate Profile
102-6	Markets served	Business
102-7	Scale of the organization	Corporate Profile
102-8	Information on employees and other workers	Development and Empowerment of Diverse Talents	P122
102-9	Supply chain	Building and Enhancing Relations throughout the Value Chain	P132	〇
102-10	Significant changes to the organization and its supply chain	Editorial Policy	P2
102-11	Precautionary Principle or approach	Environmental Protection and Technology Safety and Health Management Product Quality and Safety	P54 P81 P144
102-12	External initiatives	Mitsubishi Materials Group's Business Activities and the SDGs Climate Change Strategy Dialogue with Shareholders and Investors	P9 P27 P158
102-13	Membership of associations	Dialogue with Shareholders and Investors	P158
2. Strategy
102-14	Statement from senior decision-maker	Top Message
102-15	Key impacts, risks, and opportunities	Initiatives on Material Issues	P7
3. Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Corporate Philosophy Positioning of Sustainability in the Group	P4
102-17	Mechanisms for advice and concerns about ethics	Ensuring compliance	P118
4. Governance
102-18	Governance structure	Corporate Governance	P93
102-19	Delegating authority	Positioning of Sustainability in the Group	P4
102-20	Executive-level responsibility for economic, environmental, and social topics	Positioning of Sustainability in the Group	P4
102-21	Consulting stakeholders on economic, environmental, and social topics	Initiatives on Material Issues	P7
102-22	Composition of the highest governance body and its committees	Corporate Governance	P93
102-23	Chair of the highest governance body	Corporate Governance	P93
102-24	Nominating and selecting the highest governance body	Corporate Governance	P93
102-25	Conflicts of interest	Based on laws and and the rules of the Board of Directors, a prior approval by the Board of Directors is required for transactions with conflicting interests between directors and the company.
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance	P93
102-27	Collective knowledge of highest governance body
102-28	Evaluating the highest governance body’s performance	Corporate Governance Report
102-29	Identifying and managing economic, environmental, and social impacts	Positioning of Sustainability in the GroupCorporate Governance Report	P4
102-30	Effectiveness of risk management processes	Positioning of Sustainability in the GroupCorporate Governance Report	P4
102-31	Review of economic, environmental, and social topics	Positioning of Sustainability in the Group Initiatives on Material Issues	P4 P7
102-32	Highest governance body’s role in sustainability reporting	Positioning of Sustainability in the Group	P4
102-33	Communicating critical concerns	Positioning of Sustainability in the Group	P4
102-34	Nature and total number of critical concerns	Product Quality and Safety
102-35	Remuneration policies	Corporate Governance	P93
102-36	Process for determining remuneration	Corporate Governance	P93
102-37	Stakeholders’ involvement in remuneration	Corporate Governance	P93
102-38	Annual total compensation ratio	Corporate Governance	P93
102-39	Percentage increase in annual total compensation ratio	Corporate Governance	P93
5. Stakeholder engagement
102-40	List of stakeholder groups	Building and Enhancing Relations with Stakeholders	P148
102-41	Collective bargaining agreements	Safety and Health Management　　 Employee Communication	P81 P162
102-42	Identifying and selecting stakeholders	Building and Enhancing Relations with Stakeholders	P148
102-43	Approach to stakeholder engagement	Positioning of Sustainability in the Group Building and Enhancing Relations with Stakeholders Dialogue with Shareholders and Investors	P4 P148 P158
102-44	Key topics and concerns raised	Positioning of Sustainability in the Group	P4
6. Reporting practice
102-45	Entities included in the consolidated financial statements	Editorial Policy	P2
102-46	Defining report content and topic Boundaries	Editorial Policy Initiatives on Material Issues	P2 P7
102-47	List of material topics	Initiatives on Material Issues GRI Content Index	P7 P174
102-48	Restatements of information
102-49	Changes in reporting	Initiatives on Material Issues	P7
102-50	Reporting period	Editorial Policy	P2
102-51	Date of most recent report	Editorial Policy	P2
102-52	Reporting cycle	Editorial Policy	P2
102-53	Contact point for questions regarding the report	Contact us
102-54	Claims of reporting in accordance with the GRI Standards	Editorial Policy	P2
102-55	GRI content index	GRI Content Index	P174
102-56	External assurance	Independent Assurance Report
7. Management Approach
103-1	Explanation of the material topic and its Boundary	Initiatives on Material Issues; Material Issues	P7
103-2	The management approach and its components	Mitsubishi Materials Group's Business Activities and the SDGs Positioning of Sustainability in the Group Building and Enhancing Relations with Stakeholders	P9 P4 P148
103-3	Evaluation of the management approach	Positioning of Sustainability in the GroupIndependent Assurance Report	P4

200：Economic
Disclosure		Content	ESG Report 2022	External Assurance
201：Economic Performance
201-1	Direct economic value generated and distributed	Building and Enhancing Relations with Stakeholders	P148
201-2	Financial implications and other risks and opportunities due to climate change	Climate Change Strategy	P27
201-3	Defined benefit plan obligations and other retirement plans	Building and Enhancing Relations with Stakeholders	P148
201-4	Financial assistance received from government	Building and Enhancing Relations with Stakeholders	P148
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	Overseas Human Resource Development		〇
203：Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Engaging in Dialogue and Coexisting with Local Communities Materials' Forests Biodiversity Conservation	P155 P74 P67
203-2	Significant indirect economic impacts	Building and Enhancing Relations with Stakeholders	P148
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	Ensuring compliance	P118
205-3	Confirmed incidents of corruption and actions taken
206：Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust,and monopoly practices	ESG Data	P169
207：Tax
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：Environment
Disclosure		Content	ESG Report 2022	External Assurance
301：Materials
301-1	Materials used by weight or volume	Environmental Management In Pursuit of a Recycling-Oriented Business Model	P54 P20	〇
301-2	Recycled input materials used	Recycling-oriented value chain Recycling Wastes with Advanced Technologies Environmental Management In Pursuit of a Recycling-Oriented Business Model	P22 P54 P20	〇
301-3	Reclaimed products and their packaging materials	Providing Lead and Other Non-ferrous Materials Recycling-oriented value chain	P22
302：Energy
302-1	Energy consumption within the organization	Environmental Management	P54	〇
302-2	Energy consumption outside of the organization	Climate Change Strategy	P27
302-3	Energy intensity	Climate Change Strategy	P27
302-4	Reduction of energy consumption
302-5	Reductions in energy requirements of products and services	Performance	P38
303：Water
303-1	Water withdrawal by source	Climate Change Strategy	P27	〇
303-2	Water sources signiﬁcantly affected by withdrawal of water
303-3	Water withdrawal	Overview of Environmental Load	P58	〇
303-4	Water discharge	Overview of Environmental Load	P58	〇
303-5	Water consumption	Overview of Environmental Load	P58
304：Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity Conservation Materials' Forests	P67 P74
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity Conservation Materials' Forests	P67 P74
304-3	Habitats protected or restored	Biodiversity Conservation Materials' Forests	P67 P74
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity Conservation	P67
MM1	Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated	This item does not apply because there is no mine where we have management rights.
MM2	The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place	Biodiversity Conservation	P67
305：Emissions
305-1	Direct (Scope 1) GHG emissions	Climate Change Strategy Performance Environmental Management	P27 P38 P54	〇
305-2	Energy indirect (Scope 2) GHG emissions	Climate Change Strategy Performance Environmental Management	P27 P38 P54	〇
305-3	Other indirect (Scope 3) GHG emissions	Climate Change Strategy Performance	P27 P38	〇
305-4	GHG emissions intensity	Climate Change Strategy	P27
305-5	Reduction of GHG emissions	Recycling Wastes with Advanced Technologies Climate Change Strategy Materials' Forests	P27 P74
305-6	Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Environmental Management	P54	〇
306：Waste
306-1	Water discharge by quality and destination	Environmental Management	P54
306-2	Waste by type and disposal method	Environmental Management In Pursuit of a Recycling-Oriented Business Model	P54 P20
306-3	Significant spills	Environmental Management	P54	〇
306-4	Transport of hazardous waste			〇
306-5	Water bodies affected by water discharges and/or runoff	Environmental Management	P54	〇
MM3	Total amounts of overburden, rock, tailings, and sludges and their associated risks	This item does not apply because there is no mine where we have management rights.
307：Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Environmental Management	P54
308：Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	Procurement and Supplier Initiatives	P135
308-2	Negative environmental impacts in the supply chain and actions taken

400：Society
Disclosure		Content	ESG Report 2022	External Assurance
401：Employment
401-1	New employee hires and employee turnover	Development and Empowerment of Diverse Talents	P122	〇
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	Collaboration Between Diverse Talents	P124	〇
402：Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	Collaboration Between Diverse Talents	P124
403：Occupational Health and Safety
403-1	Workers representation in formal joint management–worker health and safety committees	Occupational Safety and Health	P81
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Occupational Safety and Health	P81
403-3	Workers with high incidence or high risk of diseases related to their occupation
403-4	Health and safety topics covered in formal agreements with trade unions	Safety and Health Management	P81
403-5	Worker training on occupational health and safety	Safety and Health Management	P81
403-6	Promotion of worker health	Safety and Health Management	P81
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	Safety and Health Management	P81	〇
403-10	Work-related ill health
404：Training and Education
404-1	Average hours of training per year per employee	Collaboration Between Diverse Talents	P124	〇
404-2	Programs for upgrading employee skills and transition assistance programs	Development of Diverse Talents	P130
404-3	Percentage of employees receiving regular performance and career development reviews
405：Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Corporate Governance Development and Empowerment of Diverse Talents Collaboration Between Diverse Talents	P93 P122 P124	〇
405-2	Ratio of basic salary and remuneration of women to men
406：Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	Development and Empowerment of Diverse Talents	P122
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	Procurement and Supplier Initiatives	P135
409：Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Procurement and Supplier Initiatives	P135
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
MM5	Total number of operations taking place in or adjacent to indigenous peoples` territories, and number and percentage of operations or sites where there are formal agreements with indigenous peoples’ communities	This item does not apply because there is no mine where we have management rights.
412：Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	Procurement and Supplier Initiatives Respect for Human Rights	P135 P153
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	Procurement and Supplier Initiatives Respect for Human Rights	P135 P153
413：Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Biodiversity Conservation Procurement and Supplier Initiatives Social and Environmental Considerations in Overseas Mines	P67 P135
413-2	Operations with significant actual and potential negative impacts on local communities	This item does not apply because there is no mine where we have management rights.
MM6	Number and description of significant disputes relating to land use, customary rights of local communities and indigenous peoples	This item does not apply because there is no mine where we have management rights.
MM7	The extent to which grievance mechanisms were used to resolve disputes relating to land use, customary rights of local communities and indigenous peoples, and the outcomes	This item does not apply because there is no mine where we have management rights.
MM8	Number (and percentage) of company operating sites where artisanal and small-scale mining (ASM)　takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks	This item does not apply because there is no mine where we have management rights.
MM9	Sites where resettlements took place, the number of households resettled in each, and how their livelihoods were affected in the process	This item does not apply because there is no mine where we have management rights.
MM10	Number and percentage of operations with closure plans	This item does not apply because there is no mine where we have management rights.
414：Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	Procurement and Supplier Initiatives Respect for Human Rights	P135 P153
414-2	Negative social impacts in the supply chain and actions taken
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	Product Quality and Safety; Striving for Materials Stewardship	P144
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	Product Quality and Safety	P144
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	There were no applicable events.
419：Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	There were no applicable events.

MMC