GRI Standard Content Index｜Sustainability

Statement of use:	Yakult Honsha Co., Ltd. has reported in accordance with the GRI Standards for the period from 1 April 2023 to 31 March 2024.
The title of GRI 1 used:	Foundation 2021
Applicable GRI sector standards:	―

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

Disclosure No.	Requirements	Relevant pages & webpages
2-1 　Organizational details	Requirements a. report its legal name; b. report its nature of ownership and legal form; c. report the location of its headquarters; d. report its countries of operation.	Relevant pages & webpages Sustainability Report ・Overview of Yakult’s Operations(P4)
2-2 　Entities included in the organization’s sustainability reporting	Requirements a. list all its entities included in its sustainability reporting; b. if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting; c. if the organization consists of multiple entities, explain the approach used for consolidating the information, including: i. whether the approach involves adjustments to information for minority interests; ii. how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities; iii. whether and how the approach differs across the disclosures in this Standard and across material topics.	Relevant pages & webpages Financial Report ・More Sustainability Report ・Editorial Policy(P3) ・Environmental impacts of business activities(P26) ESG data ・More
2-3 　Reporting period, frequency and contact point	Requirements a. specify the reporting period for, and the frequency of, its sustainability reporting; b. specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this; c. report the publication date of the report or reported information; d. specify the contact point for questions about the report or reported information.	Relevant pages & webpages Sustainability Report ・Editorial Policy(P3) ・Contact (Back cover)
2-4 　Restatements of information	Requirements a. report restatements of information made from previous reporting periods and explain: i. the reasons for the restatements; ii. the effect of the restatements.	Relevant pages & webpages Sustainability Report ・Overview of Yakult’s Operations (P4) ・Update History
2-5 　External　assurance	Requirements a. describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved; b. if the organization’s sustainability reporting has been externally assured: i. provide a link or reference to the external assurance report(s) or assurance statement(s); ii. describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; iii. describe the relationship between the organization and the assurance provider.	Relevant pages & webpages Sustainability Report ・Editorial Policy(P3)

2. Activities and workers

Disclosure No.	Requirements	Relevant pages & webpages
2-6 　Activities, value chain and other business relationships	Requirements a. report the sector(s) in which it is active; b. describe its value chain, including: i. the organization’s activities, products, services, and markets served; ii. the organization’s supply chain; iii. the entities downstream from the organization and their activities; c. report other relevant business relationships; d. describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.	Relevant pages & webpages Sustainability Report ・Overview of Yakult’s Operations(P4) ・Yakult’s Business Operations(P5) Business Overview ・More News Releases ・More
2-7 　Employees	Requirements a. report the total number of employees, and a breakdown of this total by gender and by region; b. report the total number of: i. permanent employees, and a breakdown by gender and by region; ii. temporary employees, and a breakdown by gender and by region; iii. non-guaranteed hours employees, and a breakdown by gender and by region; iv. full-time employees, and a breakdown by gender and by region; v. part-time employees, and a breakdown by gender and by region; c. describe the methodologies and assumptions used to compile the data, including whether the numbers are reported: i. in head count, full-time equivalent (FTE), or using another methodology; ii. at the end of the reporting period, as an average across the reporting period, or using another methodology; d. report contextual information necessary to understand the data reported under 2-7-a and 2-7-b; e. describe significant fluctuations in the number of employees during the reporting period and between reporting periods.	Relevant pages & webpages Sustainability Report ・Human resources data (Yakult Honsha)(P77) ・Yakult Group companies outside Japan (P77)
2-8 　Workers who are not employees	Requirements a. report the total number of workers who are not employees and whose work is controlled by the organization and describe: i. the most common types of worker and their contractual relationship with the organization; ii. the type of work they perform; b. describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported: i. in head count, full-time equivalent (FTE), or using another methodology; ii. at the end of the reporting period, as an average across the reporting period, or using another methodology; c. describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.	Relevant pages & webpages Sustainability Report ・Overview of Yakult’s Operations (P4) ・Human resources data (Yakult Honsha)(P77)

Disclosure No.

Requirements

Relevant pages & webpages

2-6
　Activities, value chain and other business relationships

Requirements

a.

report the sector(s) in which it is active;
b.

describe its value chain, including:

i.

the organization’s activities, products, services, and markets served;
ii.

the organization’s supply chain;
iii.

the entities downstream from the organization and their activities;

c.

report other relevant business relationships;
d.

describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.

Relevant pages
& webpages

Sustainability Report

・Overview of Yakult’s Operations(P4) ・Yakult’s Business Operations(P5)

Business Overview

・More

News Releases

・More

2-7
　Employees

Requirements

a.

report the total number of employees, and a breakdown of this total by gender and by region;
b.

report the total number of:

i.

permanent employees, and a breakdown by gender and by region;
ii.

temporary employees, and a breakdown by gender and by region;
iii.

non-guaranteed hours employees, and a breakdown by gender and by region;
iv.

full-time employees, and a breakdown by gender and by region;
v.

part-time employees, and a breakdown by gender and by region;

c.

describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:

i.

in head count, full-time equivalent (FTE), or using another methodology;
ii.

at the end of the reporting period, as an average across the reporting period, or using another methodology;

d.

report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;
e.

describe significant fluctuations in the number of employees during the reporting period and between reporting periods.

Relevant pages
& webpages

Sustainability Report

・Human resources data (Yakult Honsha)(P77) ・Yakult Group companies outside Japan (P77)

2-8
　Workers who are not employees

Requirements

a.

report the total number of workers who are not employees and whose work is controlled by the organization and describe:

i.

the most common types of worker and their contractual relationship with the organization;
ii.

the type of work they perform;

b.

describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported:

i.

in head count, full-time equivalent (FTE), or using another methodology;
ii.

at the end of the reporting period, as an average across the reporting period, or using another methodology;

c.

describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.

Relevant pages
& webpages

Sustainability Report

・Overview of Yakult’s Operations (P4) ・Human resources data (Yakult Honsha)(P77)

3. Governance

Disclosure No.	Requirements	Relevant pages & webpages
2-9 　Governance structure and composition	Requirements a. describe its governance structure, including committees of the highest governance body; b. list the committees of the highest governance body that are responsible for decisionmaking on and overseeing the management of the organization’s impacts on the economy, environment, and people; c. describe the composition of the highest governance body and its committees by: i. executive and non-executive members; ii. independence; iii. tenure of members on the governance body; iv. number of other significant positions and commitments held by each member, and the nature of the commitments; v. gender; vi. under-represented social groups; vii. competencies relevant to the impacts of the organization; viii. stakeholder representation.	Relevant pages & webpages Sustainability Report ・Corporate governance(P104-106) ・Sustainability governance(P109) ・Risk management system(P111) ・Compliance promotion system(P113) Corporate Governance Report ・More Financial Report ・More
2-10 　Nomination and selection of the highest governance body	Requirements a. describe the nomination and selection processes for the highest governance body and its committees; b. describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration: i. views of stakeholders (including shareholders); ii. diversity; iii. independence; iv. competencies relevant to the impacts of the organization.	Relevant pages & webpages Sustainability Report ・Reasoning behind director appointments(P106) Financial Report ・More
2-11 　Chair of the highest governance body	Requirements a. report whether the chair of the highest governance body is also a senior executive in the organization; b. if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.	Relevant pages & webpages Corporate Governance Report ・More b：Information Incomplete
2-12 　Role of the highest governance body in overseeing the management of impacts	Requirements a. describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development; b. describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people, including: i. whether and how the highest governance body engages with stakeholders to support these processes; ii. how the highest governance body considers the outcomes of these processes; c. describe the role of the highest governance body in reviewing the effectiveness of the organization’s processes as described in 2-12-b, and report the frequency of this review.	Relevant pages & webpages Financial Report ・More Sustainability Report ・Top Commitment "Organizational measures to promote sustainability"(P7) ・Materiality assessment(P11-12) ・Governance structure(P104-105) ・Board of Directors(P106) ・Sustainability governance(P109) ・Sustainability training for management(P116) c：Information incomplete (may be included in future disclosures)
2-13 　Delegation of responsibility for managing impacts	Requirements a. describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including: i. whether it has appointed any senior executives with responsibility for the management of impacts; ii. whether it has delegated responsibility for the management of impacts to other employees; b. describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.	Relevant pages & webpages Sustainability Report ・Materiality assessment(P11-12) ・Board of Directors(P106) ・Sustainability governance(P109)
2-14 　Role of the highest governance body in sustainability reporting	Requirements a. report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information; b. if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this.	Relevant pages & webpages Sustainability Report ・Materiality assessment(P11-12) ・Sustainability governance(P109) b：Information Incomplete
2-15 　Conflicts of interest	Requirements a. describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated; b. report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to: i. cross-board membership; ii. cross-shareholding with suppliers and other stakeholders; iii. existence of controlling shareholders; iv. related parties, their relationships, transactions, and outstanding balances.	Relevant pages & webpages Corporate Governance Report ・More Financial Report ・More
2-16 　Communication of critical concerns	Requirements a. describe whether and how critical concerns are communicated to the highest governance body; b. report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.	Relevant pages & webpages Sustainability Report ・Human rights promotion structure (P90) ・Risk management system(P111) ・Internal reporting system (P114) b：Information incomplete (may be included in future disclosures)
2-17 　Collective knowledge of the highest governance body	Requirements a. report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.	Relevant pages & webpages Sustainability Report ・Sustainability training for management(P116)
2-18 　Evaluation of the performance of the highest governance body	Requirements a. describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people; b. report whether the evaluations are independent or not, and the frequency of the evaluations; c. describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.	Relevant pages & webpages Sustainability Report ・Evaluating the effectiveness of the Board of Directors(P107)
2-19 　Remuneration policies	Requirements a. describe the remuneration policies for members of the highest governance body and senior executives, including: i. fixed pay and variable pay; ii. sign-on bonuses or recruitment incentive payments; iii. termination payments; iv. clawbacks; v. retirement benefits; b. describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.	Relevant pages & webpages Sustainability Report ・Remuneration of officers(P107-108) Financial Report ・More Corporate Governance Report ・More
2-20 　Process to determine remuneration	Requirements a. describe the process for designing its remuneration policies and for determining remuneration, including: i. whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration; ii. how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration; iii. whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives; b. report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.	Relevant pages & webpages Sustainability Report ・Efforts to enhance corporate governance(P104) ・Remuneration of officers(P107-108) Financial Report ・More Corporate Governance Report ・More
2-21 　Annual total compensation ratio	Requirements a. report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual); b. report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual); b. report contextual information necessary to understand the data and how the data has been compiled.	Relevant pages & webpages Information unavailable (may be included in future disclosures)

4. Strategy, policies and practices

Disclosure No.	Requirements	Relevant pages & webpages
2-22 　Statement on sustainable development strategy	Requirements a. report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.	Relevant pages & webpages Sustainability Report ・Top Commitment(P6-7)
2-23 　Policy commitments	Requirements a. describe its policy commitments for responsible business conduct, including: i. the authoritative intergovernmental instruments that the commitments reference; ii. whether the commitments stipulate conducting due diligence; iii. whether the commitments stipulate applying the precautionary principle; iv. whether the commitments stipulate respecting human rights; b. describe its specific policy commitment to respect human rights, including: i. the internationally recognized human rights that the commitment covers; ii. the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particular attention to in the commitment; c. provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this; d. report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level; e. report the extent to which the policy commitments apply to the organization’s activities and to its business relationships; f. describe how the policy commitments are communicated to workers, business partners, and other relevant parties.	Relevant pages & webpages Sustainability Report ・Basic Policy on CSR(P10) ・Yakult Ethical Principles and Code of Conduct(P10) ・Signing the UN Global Compact(P10) ・Recognizing and responding to climate-related risks and opportunities(P28-32) ・Promoting sustainable procurement(P66-67) ・Human Rights Policy(P89) ・Yakult Group Human Rights Policy Guidelines(P89) ・Promoting human rights due diligence(P90-95)
2-24 　Embedding policy commitments	Requirements a. describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including: i. how it allocates responsibility to implement the commitments across different levels within the organization; ii. how it integrates the commitments into organizational strategies, operational policies, and operational procedures; iii. how it implements its commitments with and through its business relationships; iv. training that the organization provides on implementing the commitments.	Relevant pages & webpages Sustainability Report ・Group-wide awareness of sustainability (P11) ・Supplier communication (holding briefings for business partners)(P70-71) ・Education and raising awareness about sustainable procurement(P71) ・Human Rights Policy(P89) ・Human rights promotion structure (P90) ・Training on human rights(P93)
2-25 　Processes to remediate negative impacts	Requirements a. describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to; b. describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in; c. describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to; d. describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms; e. describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.	Relevant pages & webpages Yakult’s Impact on Society ・More Sustainability Report ・Environmental Vision 2050 (P22) ・Environmental Targets 2030(P22) ・Environmental Actions (2021–2024)(P22) ・Roadmap for achieving Environmental Vision(P23) ・Promoting human rights due diligence(P90-95) ・Internal reporting system(P114)
2-26 　Mechanisms for seeking advice and raising concerns	Requirements a. describe the mechanisms for individuals to: i. seek advice on implementing the organization’s policies and practices for responsible business conduct; ii. raise concerns about the organization’s business conduct.	Relevant pages & webpages Sustainability Report ・Internal reporting system(P114)
2-27 　Compliance with laws and regulations	Requirements a. report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by: i. instances for which fines were incurred; ii. instances for which non-monetary sanctions were incurred; b. report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by: i. fines for instances of non-compliance with laws and regulations that occurred in the current reporting period; ii. fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods; c. describe the significant instances of non-compliance; d. describe how it has determined significant instances of non-compliance.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance（Environmental）(P19) ・Compliance with environmental laws and regulations(P24-25) ・Fiscal 2023 legal compliance（Social）(P50) ・Fiscal 2023 legal compliance（Governance）(P104)
2-28 　Membership associations	Requirements a. report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.	Relevant pages & webpages Sustainability Report ・Industry groups and academic societies(P16)

5. Stakeholder engagement

Disclosure No.	Requirements	Relevant pages & webpages
2-29 　Approach to stakeholder engagement	Requirements a. describe its approach to engaging with stakeholders, including: i. the categories of stakeholders it engages with, and how they are identified; ii. the purpose of the stakeholder engagement; iii. how the organization seeks to ensure meaningful engagement with stakeholders.	Relevant pages & webpages Sustainability Report ・Dialogue with stakeholders(P16) ・Deepening understanding through dialogue(P17-18) ・Third-party opinion(P116)
2-30 　Collective bargaining agreements	Requirements a. report the percentage of total employees covered by collective bargaining agreements; b. for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.	Relevant pages & webpages Sustainability Report ・Respect for basic labor rights(P76)

Disclosure No.

Requirements

Relevant pages & webpages

2-29
　Approach to stakeholder engagement

Requirements

a.

describe its approach to engaging with stakeholders, including:

i.

the categories of stakeholders it engages with, and how they are identified;
ii.

the purpose of the stakeholder engagement;
iii.

how the organization seeks to ensure meaningful engagement with stakeholders.

Relevant pages
& webpages

Sustainability Report

・Dialogue with stakeholders(P16) ・Deepening understanding through dialogue(P17-18) ・Third-party opinion(P116)

2-30
　Collective bargaining agreements

Requirements

a.

report the percentage of total employees covered by collective bargaining agreements;
b.

for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.

Relevant pages
& webpages

Sustainability Report

・Respect for basic labor rights(P76)

GRI 3: Material Topics 2021

Disclosure No.	Requirements	Relevant pages & webpages
3-1 　Process to determine material topics	Requirements a. describe the process it has followed to determine its material topics, including: i. how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships; ii. how it has prioritized the impacts for reporting based on their significance; b. specify the stakeholders and experts whose views have informed the process of determining its material topics.	Relevant pages & webpages Sustainability Report ・Materiality assessment(P11-12)
3-2 　List of material topics	Requirements a. list its material topics; b. report changes to the list of material topics compared to the previous reporting period.	Relevant pages & webpages Sustainability Report ・Materiality assessment(P11-12)
3-3 　Management of material topics	Requirements a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights; b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships; c. describe its policies or commitments regarding the material topic; d. describe actions taken to manage the topic and related impacts, including: i. actions to prevent or mitigate potential negative impacts; ii. actions to address actual negative impacts, including actions to provide for or cooperate in their remediation; iii. actions to manage actual and potential positive impacts; e. report the following information about tracking the effectiveness of the actions taken: i. processes used to track the effectiveness of the actions; ii. goals, targets, and indicators used to evaluate progress; iii. the effectiveness of the actions, including progress toward the goals and targets; iv. lessons learned and how these have been incorporated into the organization’s operational policies and procedures; f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).	Relevant pages & webpages Yakult’s Impact on Society ・More Sustainability Report ・Materiality assessment(P13-14) ・Climate change(P27) ・Plastic containers and packaging(P37) ・Water(P42) ・Innovation(P51) ・Value co-creation with communities(P57) ・Supply chain management(P64) ・Sustainability governance(P109) Yakult CSR Action Plan (fiscal 2023 Achievements) ・More Yakult Sustainability Action Plan (fiscal 2024 Action targets) ・More

Disclosure No.

Requirements

Relevant pages & webpages

3-1
　Process to determine material topics

Requirements

a.

describe the process it has followed to determine its material topics, including:

i.

how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;
ii.

how it has prioritized the impacts for reporting based on their significance;

b.

specify the stakeholders and experts whose views have informed the process of determining its material topics.

Relevant pages
& webpages

Sustainability Report

・Materiality assessment(P11-12)

3-2
　List of material topics

Requirements

a.

list its material topics;
b.

report changes to the list of material topics compared to the previous reporting period.

Relevant pages
& webpages

Sustainability Report

・Materiality assessment(P11-12)

3-3
　Management of material topics

Requirements

a.

describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b.

report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c.

describe its policies or commitments regarding the material topic;
d.

describe actions taken to manage the topic and related impacts, including:

i.

actions to prevent or mitigate potential negative impacts;
ii.

actions to address actual negative impacts, including actions to provide for or cooperate in their remediation;
iii.

actions to manage actual and potential positive impacts;

e.

report the following information about tracking the effectiveness of the actions taken:

i.

processes used to track the effectiveness of the actions;
ii.

goals, targets, and indicators used to evaluate progress;
iii.

the effectiveness of the actions, including progress toward the goals and targets;
iv.

lessons learned and how these have been incorporated into the organization’s operational policies and procedures;

f.

describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).

Relevant pages
& webpages

Yakult’s Impact on Society

・More

Sustainability Report

・Materiality assessment(P13-14) ・Climate change(P27) ・Plastic containers and packaging(P37) ・Water(P42) ・Innovation(P51) ・Value co-creation with communities(P57) ・Supply chain management(P64) ・Sustainability governance(P109)

Yakult CSR Action Plan (fiscal 2023 Achievements)

・More

Yakult Sustainability Action Plan (fiscal 2024 Action targets)

・More

GRI 201: Economic Performance 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
201-1 　Direct economic value generated and distributed	Material topic	Requirements a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: i. Direct economic value generated: revenues; ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed.’ b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria.	Relevant pages & webpages Sustainability Report ・Environmental accounting (P25) ・Community investment (P59) ・Transparency in taxation (P115) ESG data ・More Financial Report ・More
201-2 　Financial implications and other risks and opportunities due to climate change	Material topic ●	Requirements a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity.	Relevant pages & webpages Sustainability Report ・Environmental accounting(P25) ・Recognizing and responding to climate-related risks and opportunities (P28-32)
201-3 　Defined benefit plan obligations and other retirement plans	Material topic	Requirements a. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities. b. If a separate fund exists to pay the plan’s pension liabilities: i. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them; ii. the basis on which that estimate has been arrived at; iii. when that estimate was made. c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage. d. Percentage of salary contributed by employee or employer. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.	Relevant pages & webpages Financial Report ・More
201-4 　Financial assistance received from government	Material topic	Requirements a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including: i. tax relief and tax credits; ii. subsidies; iii. investment grants, research and development grants, and other relevant types of grant; iv. awards; v. royalty holidays; vi. financial assistance from Export Credit Agencies (ECAs); vii. financial incentives; viii. other financial benefits received or receivable from any government for any operation. b. The information in 201-4-a by country. c. Whether, and the extent to which, any government is present in the shareholding structure.	Relevant pages & webpages

GRI 202: Market Presence 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
202-1 　Ratios of standard entry level wage by gender compared to local minimum wage	Material topic ●	Requirements a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. b. When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage. c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used. d. The definition used for ‘significant locations of operation.’	Relevant pages & webpages Sustainability Report ・Respect for basic labor rights (P76) ESG data ・More
202-2 　Proportion of senior management hired from the local community	Material topic ●	Requirements a. Percentage of senior management at significant locations of operation that are hired from the local community. b. The definition used for ‘senior management.’ c. The organization’s geographical definition of ‘local.’ d. The definition used for ‘significant locations of operation.’	Relevant pages & webpages Sustainability Report ・Overseas operations(P4) ・Local hiring for senior management positions: Yakult Europe B.V. and Guangzhou Yakult Co., Ltd.(P76) ・Yakult Group companies outside Japan(P77)

GRI 203: Indirect Economic Impacts 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
203-1 　Infrastructure investments and services supported	Material topic	Requirements a. Extent of development of significant infrastructure investments and services supported. b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. c. Whether these investments and services are commercial, in-kind, or pro bono engagements.	Relevant pages & webpages Sustainability Report ・Value co-creation with communities (P57-63)
203-2 　Significant indirect economic impacts	Material topic ●	Requirements a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.	Relevant pages & webpages Yakult’s Impact on Society ・More Sustainability Report ・Product distribution system (P5) ・What the SDGs mean to Yakult(P13) ・The SDGs Yakult is contributing to through its business activities(P15)

GRI 204: Procurement Practices 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
204-1 　Proportion of spending on local suppliers	Material topic ●	Requirements a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally). b. The organization’s geographical definition of ‘local.’ c. The definition used for ‘significant locations of operation.’	Relevant pages & webpages Sustainability Report ・Overseas operations(P4) ・Our commitment to local employment and sourcing (P74) ESG data ・More

GRI 205: Anti-corruption 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
205-1 　Operations assessed for risks related to corruption	Material topic	Requirements a. Total number and percentage of operations assessed for risks related to corruption. b. Significant risks related to corruption identified through the risk assessment.	Relevant pages & webpages Sustainability Report ・Evaluation of business partners and collaboration(P67) ・Anti-corruption(P113)
205-2 　Communication and training about anticorruption policies and procedures	Material topic	Requirements a. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region. b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region. c. Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations. d. Total number and percentage of governance body members that have received training on anticorruption, broken down by region. e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.	Relevant pages & webpages Sustainability Report ・Compliance awareness activities (P114)
205-3 　Confirmed incidents of corruption and actions taken	Material topic	Requirements a. Total number and nature of confirmed incidents of corruption. b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance (P104)

GRI 206: Anti-competitive Behavior 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
206-1 　Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Material topic	Requirements a. Number of legal actions pending or completed during the reporting period regarding anticompetitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant. b. Main outcomes of completed legal actions, including any decisions or judgments.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance (P104)

GRI 207: Tax 2019

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
207-1 　Approach to tax	Material topic	Requirements a. A description of the approach to tax, including: i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available; ii. the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review; iii. the approach to regulatory compliance; iv. how the approach to tax is linked to the business and sustainable development strategies of the organization.	Relevant pages & webpages Sustainability Report ・Transparency in taxation (P115)
207-2 　Tax governance, control, and risk management	Material topic	Requirements a. A description of the tax governance and control framework, including: i. the governance body or executive-level position within the organization accountable for compliance with the tax strategy; ii. how the approach to tax is embedded within the organization; iii. the approach to tax risks, including how risks are identified, managed, and monitored; iv. how compliance with the tax governance and control framework is evaluated. b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization’s integrity in relation to tax. c. A description of the assurance process for disclosures on tax and, if applicable, a reference to the assurance report, statement, or opinion.	Relevant pages & webpages Sustainability Report ・Transparency in taxation (P115)
207-3 　Stakeholder engagement and management of concerns related to tax	Material topic	Requirements a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including: i. the approach to engagement with tax authorities; ii. the approach to public policy advocacy on tax; iii. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.	Relevant pages & webpages Sustainability Report ・Transparency in taxation (P115) Yakult Group Tax Policy ・More
207-4 　Country-by-country reporting	Material topic	Requirements a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes. b. For each tax jurisdiction reported in Disclosure 207-4-a: i. names of the resident entities; ii. primary activities of the organization; iii. number of employees, and the basis of calculation of this number; iv. revenues from third-party sales; v. revenues from intra-group transactions with other tax jurisdictions; vi. profit/loss before tax; vii. tangible assets other than cash and cash equivalents; viii. corporate income tax paid on a cash basis; ix. corporate income tax accrued on profit/loss; x. reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax. c. The time period covered by the information reported in Disclosure 207-4.	Relevant pages & webpages

GRI 301: Materials 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
301-1 　Materials used by weight or volume	Material topic	Requirements a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by: i. non-renewable materials used; ii. renewable materials used.	Relevant pages & webpages Sustainability Report ・Compliance with environmental laws and regulations (P24-25) ・Environmental impacts of business activities (P26)
301-2 　Recycled input materials used	Material topic	Requirements a. Percentage of recycled input materials used to manufacture the organization’s primary products and services.	Relevant pages & webpages
301-3 　Reclaimed products and their packaging materials	Material topic ●	Requirements a. Percentage of reclaimed products and their packaging materials for each product category. b. How the data for this disclosure have been collected.	Relevant pages & webpages Sustainability Report ・Compliance with environmental laws and regulations (P24-25) ・Disclosing information about industrial waste and byproducts from plastic-using products (P40) ・Increased use of recycled PET labels (P39) ・Reducing waste (P46) ・Waste generated and recycling rates at Yakult Honsha plants and bottling companies (P46) ・Progress report on the DCF Commitment to Responsible Sourcing (excluding dairy products*) (P73) ESG data ・More

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

301-1
　Materials used by weight or volume

Material topic

Requirements

a.

Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:

i.

non-renewable materials used;
ii.

renewable materials used.

Relevant pages
& webpages

Sustainability Report

・Compliance with environmental laws and regulations (P24-25) ・Environmental impacts of business activities (P26)

301-2
　Recycled input materials used

Material topic

Requirements

a.

Percentage of recycled input materials used to manufacture the organization’s primary products and services.

Relevant pages
& webpages

301-3
　Reclaimed products and their packaging materials

Material topic

●

Requirements

a.

Percentage of reclaimed products and their packaging materials for each product category.
b.

How the data for this disclosure have been collected.

Relevant pages
& webpages

Sustainability Report

・Compliance with environmental laws and regulations (P24-25) ・Disclosing information about industrial waste and byproducts from plastic-using products (P40) ・Increased use of recycled PET labels (P39) ・Reducing waste (P46) ・Waste generated and recycling rates at Yakult Honsha plants and bottling companies (P46) ・Progress report on the DCF Commitment to Responsible Sourcing (excluding dairy products*) (P73)

ESG data

・More

GRI 302: Energy 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
302-1 　Energy consumption within the organization	Material topic ●	Requirements a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. c. In joules, watt-hours or multiples, the total: i. electricity consumption; ii. heating consumption; iii. cooling consumption; iv. steam consumption. d. In joules, watt-hours or multiples, the total: i. electricity sold; ii. heating sold; iii. cooling sold; iv. steam sold. e. Total energy consumption within the organization, in joules or multiples. f. Standards, methodologies, assumptions, and/or calculation tools used. g. Source of the conversion factors used.	Relevant pages & webpages Sustainability Report ・Message from the chief officer (P20) ・Environmental impacts of business activities (P26) ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ・Utilization of renewable energy（solar power energy）(P35) ・Initiatives to reduce CO2 emissions outside Japan (P35) ESG data ・More
302-2 　Energy consumption outside of the organization	Material topic ●	Requirements a. Energy consumption outside of the organization, in joules or multiples. b. Standards, methodologies, assumptions, and/or calculation tools used. c. Source of the conversion factors used.	Relevant pages & webpages Sustainability Report ・CO2 emissions in fiscal 2023(P32) ・Scope 3 emissions by category (Fiscal 2023)(P32) Note: Energy consumption is converted to CO2 equivalents for the purposes of disclosure. ESG data ・More
302-3 　Energy intensity	Material topic ●	Requirements a. Energy intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. d. Whether the ratio uses energy consumption within the organization, outside of it, or both.	Relevant pages & webpages Sustainability Report ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ESG data ・More
302-4 　Reduction of energy consumption	Material topic ●	Requirements a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all. c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. d. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ・Initiatives to reduce CO2 emissions at the Yakult Central Institute (P33) ・Utilization of renewable energy（solar power energy）(P35) ・Initiatives to reduce CO2 emissions outside Japan (P35)
302-5 　Reductions in energy requirements of products and services	Material topic	Requirements a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. c. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages

GRI 303: Water and Effluents 2018

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
303-1 　Interactions with water as a shared resource	Material topic ●	Requirements a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff). b. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used. c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts. d. An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress.	Relevant pages & webpages Sustainability Report ・Water(P42) ・Assessing water risks (P43) ・Formulating a water management plan (P43) ・Effective use of water resources (P43) ・Initiatives in each country and region(P45)
303-2 　Management of water discharge-related impacts	Material topic ●	Requirements a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including: i. how standards for facilities operating in locations with no local discharge requirements were determined; ii. any internally developed water quality standards or guidelines; iii. any sector-specific standards considered; iv. whether the profile of the receiving waterbody was considered.	Relevant pages & webpages Sustainability Report ・Preventing water pollution and conserving biodiversity (P44)
303-3 　Water withdrawal	Material topic ●	Requirements a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable: i. surface water; ii. groundwater; iii. seawater; iv. produced water; v. third-party water. b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable: i. surface water; ii. groundwater; iii. seawater; iv. produced water; v. third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv. c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories: i. freshwater（≤1,000mg / L　Total Dissolved Solids); ii. other water（>1,000mg / L　Total Dissolved Solids). d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Relevant pages & webpages Sustainability Report ・Environmental impacts of business activities (P26) ・Assessing water risks (P43) ESG data ・More
303-4 　Water discharge	Material topic ●	Requirements a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable: i. surface water; ii. groundwater; iii. seawater; iv. third-party water, and the volume of this total sent for use to other organizations, if applicable. b. A breakdown of total water discharge to all areas in megaliters by the following categories: i. freshwater（≤1,000mg / L　Total Dissolved Solids); ii. other water（>1,000mg / L　Total Dissolved Solids). c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories: i. freshwater （≤1,000mg / L　Total Dissolved Solids); ii. other water（>1,000mg / L　Total Dissolved Solids). d. Priority substances of concern for which discharges are treated, including: i. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used; ii. the approach for setting discharge limits for priority substances of concern; iii. number of incidents of non-compliance with discharge limits. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Relevant pages & webpages Sustainability Report ・Environmental impacts of business activities (P26) ・Preventing water pollution and conserving biodiversity(P44）) ESG data ・More
303-5 　Water consumption	Material topic ●	Requirements a. Total water consumption from all areas in megaliters. b. Total water consumption from all areas with water stress in megaliters. c. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact. d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.	Relevant pages & webpages Sustainability Report ・Environmental impacts of business activities (P26) ・Assessing water risks (P43) ESG data ・More

GRI 304: Biodiversity 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
304-1 　Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Material topic	Requirements a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information: i. geographic location; ii. subsurface and underground land that may be owned, leased, or managed by the organization; iii. position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas; iv. type of operation (office, manufacturing or production, or extractive); v. size of operational site in km² (or another unit, if appropriate); vi. biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem); vii. biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).	Relevant pages & webpages Sustainability Report ・Preventing water pollution and conserving biodiversity (P44) ・Assessment of biodiversity risks for existing operations (P48)
304-2 　Significant impacts of activities, products, and services on biodiversity	Material topic	Requirements a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: i. construction or use of manufacturing plants, mines, and transport infrastructure; ii. pollution (introduction of substances that do not naturally occur in the habitat from point and nonpoint sources); iii. introduction of invasive species, pests, and pathogens; iv. reduction of species; v. habitat conversion; vi. changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). b. Significant direct and indirect positive and negative impacts with reference to the following: i. species affected; ii. extent of areas impacted; iii. duration of impacts; iv. reversibility or irreversibility of the impacts.	Relevant pages & webpages Sustainability Report ・Preventing water pollution and conserving biodiversity (P44) ・Our business and biodiversity (P47) ・Assessment of biodiversity risks for existing operations (P48)
304-3 　Habitats protected or restored	Material topic	Requirements a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures. c. Status of each area based on its condition at the close of the reporting period. d. Standards, methodologies, and assumptions used.	Relevant pages & webpages Sustainability Report ・Conserving biodiversity through afforestation (P49) ・Biodiversity conservation in partnership with stakeholders (P49)
304-4 　IUCN Red List species and national conservation list species with habitats in areas affected by operations	Material topic	Requirements a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk: i. critically endangered ii. endangered iii. vulnerable iv. near threatened v. least concern	Relevant pages & webpages Sustainability Report ・Preventing water pollution and conserving biodiversity (P44) ・Assessment of biodiversity risks for existing operations (P48)

GRI 305: Emissions 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
305-1 　Direct (Scope1) GHG emissions	Material topic ●	Requirements a. Gross direct (Scope1) GHG emissions in metric tons of CO2 equivalent. b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric tons of CO2 equivalent. d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・Environmental impacts of business activities (P26) ・CO2 emissions in fiscal 2023 (P32) ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ESG data ・More
305-2 　Energy indirect (Scope2) GHG emissions	Material topic ●	Requirements a. Gross location-based energy indirect (Scope2) GHG emissions in metric tons of CO2 equivalent. b. If applicable, gross market-based energy indirect (Scope2) GHG emissions in metric tons of CO2 equivalent. c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. e. Source of the emission factors and the GWP rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards methodologies assumptions and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・Environmental impacts of business activities (P26) ・CO2 emissions in fiscal 2023(P32) ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ESG data ・More
305-3 　Other indirect (Scope3) GHG emissions	Material topic ●	Requirements a. Gross other indirect (Scope3) GHG emissions in metric tons of CO2 equivalent. b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric tons of CO2 equivalent. d. Other indirect (Scope3) GHG emissions categories and activities included in the calculation. e. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. f. Source of the emission factors and the GWP rates used, or a reference to the GWP source. g. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・CO2 emissions in fiscal 2023(P32) ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ESG data ・More
305-4 　GHG emissions intensity	Material topic ●	Requirements a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope1), energy indirect (Scope2), and/or other indirect (Scope3). d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.	Relevant pages & webpages Sustainability Report ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P34) ESG data ・More
305-5 　Reduction of GHG emissions	Material topic ●	Requirements a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent. b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Base year or baseline, including the rationale for choosing it. d. Scopes in which reductions took place; whether direct (Scope1), energy indirect (Scope 2), and/or other indirect (Scope3). e. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・CO2 emissions in fiscal 2023(P32) ・Initiatives to reduce CO2 emissions at Yakult Honsha plants and bottling companies (P33) ・Initiatives to reduce CO2 emissions outside Japan (P35) ・Logistics initiatives (P35-36) ESG data ・More
305-6 　Emissions of ozone-depleting substances (ODS)	Material topic ●	Requirements a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent. b. Substances included in the calculation. c. Source of the emission factors used. d. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・Compliance with environmental laws and regulations (P24-25)
305-7 　Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Material topic ●	Requirements a. Significant air emissions, in kilograms or multiples, for each of the following: i. NOx ii. SOx iii. persistent organic pollutants (POP); iv. volatile organic compounds (VOC); v. hazardous air pollutants (HAP); vi. particulate matter (PM); vii. other standard categories of air emissions identified in relevant regulations. b. Source of the emission factors used. c. Standards, methodologies, assumptions, and/or calculation tools used.	Relevant pages & webpages Sustainability Report ・Environmental impacts of business activities (P26) ESG data ・More b:Information incomplete (may be included in future disclosures)

GRI 306: Waste 2020

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
306-1 　Waste generation and significant waste-related impacts	Material topic ●	Requirements a. For the organization’s significant actual and potential waste-related impacts, a description of: i. the inputs, activities, and outputs that lead or could lead to these impacts; ii. whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.	Relevant pages & webpages Sustainability Report ・Plastic containers and packaging (P37-41) ・Resource recycling (P46)
306-2 　significant waste-related impacts	Material topic ●	Requirements a. Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. b. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations. c. The processes used to collect and monitor waste-related data.	Relevant pages & webpages Sustainability Report ・Plastic containers and packaging (P37-41) ・Resource recycling (P46)
306-3 　Waste generated	Material topic ●	Requirements a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. b. Contextual information necessary to understand the data and how the data has been compiled.	Relevant pages & webpages Sustainability Report ・Reducing waste (P46) ESG data ・More
306-4 　Waste diverted from disposal	Material topic ●	Requirements a. Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. b. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: i. preparation for reuse; ii. recycling; iii. other recovery operations. c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: i. preparation for reuse; ii. recycling; iii. other recovery operations. d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: i. onsite; ii. offsite. e. Contextual information necessary to understand the data and how the data has been compiled.	Relevant pages & webpages Sustainability Report ・Compliance with environmental laws and regulations (P24-25) ・Reducing waste (P46) ESG data ・More
306-5 　Waste directed to disposal	Material topic ●	Requirements a. Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. b. Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: i. incineration (with energy recovery); ii. incineration (without energy recovery); iii. landfilling; iv. other disposal operations. c. Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: i. incineration (with energy recovery); ii. incineration (without energy recovery); iii. landfilling; iv. other disposal operations. d. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: i. onsite; ii. offsite. e. Contextual information necessary to understand the data and how the data has been compiled.	Relevant pages & webpages ESG data ・More

GRI 308: Supplier Environmental Assessment 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
308-1 　New suppliers that were screened using environmental criteria	Material topic ●	Requirements a. Percentage of new suppliers that were screened using environmental criteria.	Relevant pages & webpages Information unavailable (may be included in future disclosures)
308-2 　Negative environmental impacts in the supply chain and actions taken	Material topic ●	Requirements a. Number of suppliers assessed for environmental impacts. b. Number of suppliers identified as having significant actual and potential negative environmental impacts. c. Significant actual and potential negative environmental impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.	Relevant pages & webpages Sustainability Report ・Evaluation of business partners and collaboration (P67-68) ・Supplier engagement through interviews based on CSR Procurement Policy(P68-70) e:Not applicable

GRI 401: Employment 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
401-1 　New employee hires and employee turnover	Material topic	Requirements a. Total number and rate of new employee hires during the reporting period, by age group, gender and region. b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.	Relevant pages & webpages Sustainability Report ・Human resources data (Yakult Honsha)(P77) ・Yakult Group companies outside Japan(P77)
401-2 　Benefits provided to full-time employees that are not provided to temporary or part-time employees	Material topic	Requirements a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum: i. life insurance; ii. health care; iii. disability and invalidity coverage; iv. parental leave; v. retirement provision; vi. stock ownership; vii. others. b. The definition used for ‘significant locations of operation.’	Relevant pages & webpages
401-3 　Parental leave	Material topic	Requirements a. Total number of employees that were entitled to parental leave, by gender. b. Total number of employees that took parental leave, by gender. c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender. d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender. e. Return to work and retention rates of employees that took parental leave, by gender.	Relevant pages & webpages Sustainability Report ・Balancing work and childcare/nursing care (P85-86)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

401-1
　New employee hires and employee turnover

Material topic

Requirements

a.

Total number and rate of new employee hires during the reporting period, by age group, gender and region.
b.

Total number and rate of employee turnover during the reporting period, by age group, gender and region.

Relevant pages
& webpages

Sustainability Report

・Human resources data (Yakult Honsha)(P77) ・Yakult Group companies outside Japan(P77)

401-2
　Benefits provided to full-time employees that are not provided to temporary or part-time employees

Material topic

Requirements

a.

Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:

i.

life insurance;
ii.

health care;
iii.

disability and invalidity coverage;
iv.

parental leave;
v.

retirement provision;
vi.

stock ownership;
vii.

others.

b.

The definition used for ‘significant locations of operation.’

Relevant pages
& webpages

401-3
　Parental leave

Material topic

Requirements

a.

Total number of employees that were entitled to parental leave, by gender.
b.

Total number of employees that took parental leave, by gender.
c.

Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d.

Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
e.

Return to work and retention rates of employees that took parental leave, by gender.

Relevant pages
& webpages

Sustainability Report

・Balancing work and childcare/nursing care (P85-86)

GRI 402：Labor/Management Relations 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
402-1 　Minimum notice periods regarding operational changes	Material topic	Requirements a. Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them. b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.	Relevant pages & webpages Sustainability Report ・Respect for basic labor rights (P76)

GRI 403: Occupational Health and Safety 2018

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
403-1 　Occupational health and safety management system	Material topic	Requirements a. A statement of whether an occupational health and safety management system has been implemented, including whether: i. the system has been implemented because of legal requirements and, if so, a list of the requirements; ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines. b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.	Relevant pages & webpages Sustainability Report ・Product quality certifications (P96)
403-2 　Hazard identification, risk assessment, and incident investigation	Material topic	Requirements a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including: i. how the organization ensures the quality of these processes, including the competency of persons who carry them out; ii. how the results of these processes are used to evaluate and continually improve the occupational health and safety management system. b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals. c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals. d. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.	Relevant pages & webpages Sustainability Report ・Occupational health and safety systems(P86-87)
403-3 　Occupational health services	Material topic	Requirements a. A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them.	Relevant pages & webpages Sustainability Report ・Occupational health and safety systems(P86-87)
403-4 　Worker participation, consultation, and communication on occupational health and safety	Material topic	Requirements a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers. b. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.	Relevant pages & webpages Sustainability Report ・Occupational health and safety systems(P86-87)
403-5 　Worker training on occupational health and safety	Material topic	Requirements a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.	Relevant pages & webpages Sustainability Report ・Occupational health and safety systems(P86-87)
403-6 　Promotion of worker health	Material topic	Requirements a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided. b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs.	Relevant pages & webpages Sustainability Report ・Health-focused management (P80-82)
403-7 　Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Material topic	Requirements a. A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks.	Relevant pages & webpages Sustainability Report ・Occupational health and safety systems(P86-87)
403-8 　Workers covered by an occupational health and safety management system	Material topic	Requirements a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines: i. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system; ii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been internally audited; iii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been audited or certified by an external party. b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Relevant pages & webpages
403-9 　Work-related injuries	Material topic	Requirements a. For all employees: i. the number and rate of fatalities as a result of work-related injury; ii. the number and rate of high-consequence work-related injuries (excluding fatalities); iii. the number and rate of recordable work-related injuries; iv. the main types of work-related injury; v. the number of hours worked. b. For all workers who are not employees but whose work and/or workplace is controlled by the organization: i. the number and rate of fatalities as a result of work-related injury; ii. the number and rate of high-consequence work-related injuries (excluding fatalities); iii. the number and rate of recordable work-related injuries; iv. the main types of work-related injury; v. the number of hours worked. c. The work-related hazards that pose a risk of high-consequence injury, including: i. how these hazards have been determined; ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period; iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls. e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked. f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Relevant pages & webpages Sustainability Report ・Occupational health and safety systems(P86-87)
403-10 　Work-related ill health	Material topic	Requirements a. For all employees: i. the number of fatalities as a result of work-related ill health; ii. the number of cases of recordable work-related ill health; iii. the main types of work-related ill health. b. For all workers who are not employees but whose work and/or workplace is controlled by the organization: i. the number of fatalities as a result of work-related ill health; ii. the number of cases of recordable work-related ill health; iii. the main types of work-related ill health. c. The work-related hazards that pose a risk of ill health, including: i. how these hazards have been determined; ii. which of these hazards have caused or contributed to cases of ill health during the reporting period; iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Relevant pages & webpages

GRI 404: Training and Education 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
404-1 　Average hours of training per year per employee	Material topic	Requirements a. Average hours of training that the organization’s employees have undertaken during the reporting period, by: i. gender; ii. employee category.	Relevant pages & webpages Sustainability Report ・Training opportunities for employees (P78-79)
404-2 　Programs for upgrading employee skills and transition assistance programs	Material topic	Requirements a. Type and scope of programs implemented and assistance provided to upgrade employee skills. b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.	Relevant pages & webpages Sustainability Report ・Human resources development (P78-79) ・Promoting career management (P86)
404-3 　Percentage of employees receiving regular performance and career development reviews	Material topic	Requirements a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.	Relevant pages & webpages

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

404-1
　Average hours of training per year per employee

Material topic

Requirements

a.

Average hours of training that the organization’s employees have undertaken during the reporting period, by:

i.

gender;
ii.

employee category.

Relevant pages
& webpages

Sustainability Report

・Training opportunities for employees (P78-79)

404-2
　Programs for upgrading employee skills and transition assistance programs

Material topic

Requirements

a.

Type and scope of programs implemented and assistance provided to upgrade employee skills.
b.

Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.

Relevant pages
& webpages

Sustainability Report

・Human resources development (P78-79) ・Promoting career management (P86)

404-3
　Percentage of employees receiving regular performance and career development reviews

Material topic

Requirements

a.

Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.

Relevant pages
& webpages

GRI 405: Diversity and Equal Opportunity 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
405-1 　Diversity of governance bodies and employees	Material topic	Requirements a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories: i. gender; ii. age group: under 30 years old, 30-50 years old, over 50 years old; iii. other indicators of diversity where relevant (such as minority or vulnerable groups). b. Percentage of employees per employee category in each of the following diversity categories: i. gender; ii. age group: under 30 years old, 30-50 years old, over 50 years old; iii. other indicators of diversity where relevant (such as minority or vulnerable groups).	Relevant pages & webpages Sustainability Report ・Human resources data (Yakult Honsha)(P77) ・Yakult Group companies outside Japan(P77) ・Empowerment of female employees (P83) ・Governance structure (P104-105)
405-2 　Ratio of basic salary and remuneration of women to men	Material topic	Requirements a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. b. The definition used for ‘significant locations of operation.’	Relevant pages & webpages Sustainability Report ・Empowerment of female employees (P83)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

405-1
　Diversity of governance bodies and employees

Material topic

Requirements

a.

Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:

i.

gender;
ii.

age group: under 30 years old, 30-50 years old, over 50 years old;
iii.

other indicators of diversity where relevant (such as minority or vulnerable groups).

b.

Percentage of employees per employee category in each of the following diversity categories:

i.

gender;
ii.

age group: under 30 years old, 30-50 years old, over 50 years old;
iii.

other indicators of diversity where relevant (such as minority or vulnerable groups).

Relevant pages
& webpages

Sustainability Report

・Human resources data (Yakult Honsha)(P77) ・Yakult Group companies outside Japan(P77) ・Empowerment of female employees (P83) ・Governance structure (P104-105)

405-2
　Ratio of basic salary and remuneration of women to men

Material topic

Requirements

a.

Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
b.

The definition used for ‘significant locations of operation.’

Relevant pages
& webpages

Sustainability Report

・Empowerment of female employees (P83)

GRI 406: Non-discrimination 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
406-1 　Incidents of discrimination and corrective actions taken	Material topic	Requirements a. Total number of incidents of discrimination during the reporting period. b. Status of the incidents and actions taken with reference to the following: i. incident reviewed by the organization; ii. remediation plans being implemented; iii. remediation plans that have been implemented, with results reviewed through routine internal management review processes; iv. incident no longer subject to action.	Relevant pages & webpages * There were no violations of laws and regulations related to discrimination in fiscal 2023.

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

406-1
　Incidents of discrimination and corrective actions taken

Material topic

Requirements

a.

Total number of incidents of discrimination during the reporting period.
b.

Status of the incidents and actions taken with reference to the following:

i.

incident reviewed by the organization;
ii.

remediation plans being implemented;
iii.

remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv.

incident no longer subject to action.

Relevant pages
& webpages

* There were no violations of laws and regulations related to discrimination in fiscal 2023.

GRI 407: Freedom of Association and Collective Bargaining 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
407-1 　Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Material topic	Requirements a. Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.	Relevant pages & webpages Sustainability Report ・Human Rights Policy (P89) ・Providing an enjoyable working environment (P76) Yakult Group Human Rights Policy ・More

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

407-1
　Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Material topic

Requirements

a.

Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:

i.

type of operation (such as manufacturing plant) and supplier;
ii.

countries or geographic areas with operations and suppliers considered at risk.

b.

Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.

Relevant pages
& webpages

Sustainability Report

・Human Rights Policy (P89) ・Providing an enjoyable working environment (P76)

Yakult Group Human Rights Policy

・More

GRI 408: Child Labor 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
408-1 　Operations and suppliers at significant risk for incidents of child labor	Material topic ●	Requirements a. Operations and suppliers considered to have significant risk for incidents of: i. child labor; ii. young workers exposed to hazardous work. b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.	Relevant pages & webpages a・b:Information unavailable (may be included in future disclosures) Sustainability Report ・Promoting sustainable procurement (P66-72) ・Human rights(P89-95) ・Efforts to prevent child labor: Yakult Taiwan Co., Ltd, Yakult Danone India Pvt. Ltd. and Yakult Myanmar Co., Ltd. (P95)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

408-1
　Operations and suppliers at significant risk for incidents of child labor

Material topic

●

Requirements

a.

Operations and suppliers considered to have significant risk for incidents of:

i.

child labor;
ii.

young workers exposed to hazardous work.

b.

Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:

i.

type of operation (such as manufacturing plant) and supplier;
ii.

countries or geographic areas with operations and suppliers considered at risk.

c.

Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.

Relevant pages
& webpages

a・b:Information unavailable (may be included in future disclosures)

Sustainability Report

・Promoting sustainable procurement (P66-72) ・Human rights(P89-95) ・Efforts to prevent child labor: Yakult Taiwan Co., Ltd, Yakult Danone India Pvt.
Ltd. and Yakult Myanmar Co., Ltd. (P95)

409: Forced or Compulsory Labor 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
409-1 　Operations and suppliers at significant risk for incidents of forced or compulsory labor	Material topic ●	Requirements a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.	Relevant pages & webpages a:Information unavailable (may be included in future disclosures) Sustainability Report ・Promoting sustainable procurement (P66-72) ・Human rights (P72-78)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

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

Material topic

●

Requirements

a.

Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:

i.

type of operation (such as manufacturing plant) and supplier;
ii.

countries or geographic areas with operations and suppliers considered at risk.

b.

Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.

Relevant pages
& webpages

a:Information unavailable (may be included in future disclosures)

Sustainability Report

・Promoting sustainable procurement (P66-72) ・Human rights (P72-78)

GRI 410: Security Practices 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
410-1 　Security personnel trained in human rights policies or procedures	Material topic	Requirements a. Percentage of security personnel who have received formal training in the organization’s human rights policies or specific procedures and their application to security. b. Whether training requirements also apply to third-party organizations providing security personnel.	Relevant pages & webpages

GRI 411: Rights of Indigenous Peoples 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
411-1 　Incidents of violations involving rights of indigenous peoples	Material topic	Requirements a. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period. b. Status of the incidents and actions taken with reference to the following: i. incident reviewed by the organization; ii. remediation plans being implemented; iii. remediation plans that have been implemented, with results reviewed through routine internal management review processes; iv. incident no longer subject to action.	Relevant pages & webpages

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

411-1
　Incidents of violations involving rights of indigenous peoples

Material topic

Requirements

a.

Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period.
b.

Status of the incidents and actions taken with reference to the following:

i.

incident reviewed by the organization;
ii.

remediation plans being implemented;
iii.

remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv.

incident no longer subject to action.

Relevant pages
& webpages

GRI 413: Local Communities 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
413-1 　Operations with local community engagement, impact assessments, and development programs	Material topic ●	Requirements a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: i. social impact assessments, including gender impact assessments, based on participatory processes; ii. environmental impact assessments and ongoing monitoring; iii. public disclosure of results of environmental and social impact assessments; iv. local community development programs based on local communities’ needs; v. stakeholder engagement plans based on stakeholder mapping; vi. broad-based local community consultation committees and processes that include vulnerable groups; vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts; viii. formal local community grievance processes.	Relevant pages & webpages Sustainability Report ・Value co-creation with communities (P57-63) ・Occupational health and safety systems(P86-87)
413-2 　Operations with significant actual and potential negative impacts on local communities	Material topic ●	Requirements a. Operations with significant actual and potential negative impacts on local communities, including: i. the location of the operations; ii. the significant actual and potential negative impacts of operations.	Relevant pages & webpages Sustainability Report ・Assessing water risks (P43)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

413-1
　Operations with local community engagement, impact assessments, and development programs

Material topic

●

Requirements

a.

Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:

i.

social impact assessments, including gender impact assessments, based on participatory processes;
ii.

environmental impact assessments and ongoing monitoring;
iii.

public disclosure of results of environmental and social impact assessments;
iv.

local community development programs based on local communities’ needs;
v.

stakeholder engagement plans based on stakeholder mapping;
vi.

broad-based local community consultation committees and processes that include vulnerable groups;
vii.

works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii.

formal local community grievance processes.

Relevant pages
& webpages

Sustainability Report

・Value co-creation with communities (P57-63) ・Occupational health and safety systems(P86-87)

413-2
　Operations with significant actual and potential negative impacts on local communities

Material topic

●

Requirements

a.

Operations with significant actual and potential negative impacts on local communities, including:

i.

the location of the operations;
ii.

the significant actual and potential negative impacts of operations.

Relevant pages
& webpages

Sustainability Report

・Assessing water risks (P43)

GRI 414: Supplier Social Assessment 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
414-1 　New suppliers that were screened using social criteria	Material topic ●	Requirements a. Percentage of new suppliers that were screened using social criteria.	Relevant pages & webpages Information unavailable (may be included in future disclosures)
414-2 　Negative social impacts in the supply chain and actions taken	Material topic ●	Requirements a. Number of suppliers assessed for social impacts. b. Number of suppliers identified as having significant actual and potential negative social impacts. c. Significant actual and potential negative social impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.	Relevant pages & webpages Sustainability Report ・Promoting sustainable procurement(P66-72) e:Not applicable

GRI 415: Public Policy 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
415-1 　Political contributions	Material topic	Requirements a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary. b. If applicable, how the monetary value of in-kind contributions was estimated.	Relevant pages & webpages Sustainability Report ・Prohibition of illegal political contributions (P115)

GRI 416: Customer Health and Safety 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
416-1 　Assessment of the health and safety impacts of product and service categories	Material topic	Requirements a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.	Relevant pages & webpages Sustainability Report ・Product quality certifications (P96) ・Quality management systems (P96-98)
416-2 　Incidents of non-compliance concerning the health and safety impacts of products and services	Material topic	Requirements a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by: i. incidents of non-compliance with regulations resulting in a fine or penalty; ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance (P50)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

416-1
　Assessment of the health and safety impacts of product and service categories

Material topic

Requirements

a.

Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.

Relevant pages
& webpages

Sustainability Report

・Product quality certifications (P96) ・Quality management systems (P96-98)

416-2
　Incidents of non-compliance concerning the health and safety impacts of products and services

Material topic

Requirements

a.

Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:

i.

incidents of non-compliance with regulations resulting in a fine or penalty;
ii.

incidents of non-compliance with regulations resulting in a warning;
iii.

incidents of non-compliance with voluntary codes.

b.

If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

Relevant pages
& webpages

Sustainability Report

・Fiscal 2023 legal compliance (P50)

GRI 417: Marketing and Labeling 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
417-1 　Requirements for product and service information and labeling	Material topic	Requirements a. Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling: i. the sourcing of components of the product or service; ii. content, particularly with regard to substances that might produce an environmental or social impact;) iii. safe use of the product or service; iv. disposal of the product and environmental or social impacts; v. other (explain). b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.	Relevant pages & webpages Sustainability Report ・Traceability system (P97) ・Active disclosure of product information (P98) Product information>Allergy and nutrition information (Japanese only) ・More
417-2 　Incidents of non-compliance concerning product and service information and labeling	Material topic	Requirements a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by: i. incidents of non-compliance with regulations resulting in a fine or penalty; ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance (P50) * There were no violations of laws and regulations related to product and service information and labeling in fiscal 2023.
417-3 　Incidents of non-compliance concerning marketing communications	Material topic	Requirements a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by: i. incidents of non-compliance with regulations resulting in a fine or penalty; ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance (P50)

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

417-1
　Requirements for product and service information and labeling

Material topic

Requirements

a.

Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling:

i.

the sourcing of components of the product or service;
ii.

content, particularly with regard to substances that might produce an environmental or social impact;)
iii.

safe use of the product or service;
iv.

disposal of the product and environmental or social impacts;
v.

other (explain).

b.

Percentage of significant product or service categories covered by and assessed for compliance with such procedures.

Relevant pages
& webpages

Sustainability Report

・Traceability system (P97) ・Active disclosure of product information (P98)

Product information>Allergy and nutrition information (Japanese only)

・More

417-2
　Incidents of non-compliance concerning product and service information and labeling

Material topic

Requirements

a.

Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:

i.

incidents of non-compliance with regulations resulting in a fine or penalty;
ii.

incidents of non-compliance with regulations resulting in a warning;
iii.

incidents of non-compliance with voluntary codes.

b.

If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

Relevant pages
& webpages

Sustainability Report

・Fiscal 2023 legal compliance (P50)

* There were no violations of laws and regulations related to product and service information and labeling in fiscal 2023.

417-3
　Incidents of non-compliance concerning marketing communications

Material topic

Requirements

a.

Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:

i.

incidents of non-compliance with regulations resulting in a fine or penalty;
ii.

incidents of non-compliance with regulations resulting in a warning;
iii.

incidents of non-compliance with voluntary codes.

b.

If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

Relevant pages
& webpages

Sustainability Report

・Fiscal 2023 legal compliance (P50)

GRI 418: Customer Privacy 2016

Disclosure No.	Material topic	Requirements	Relevant pages & webpages
418-1 　Substantiated complaints concerning breaches of customer privacy and losses of customer data	Material topic	Requirements a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by: i. complaints received from outside parties and substantiated by the organization; ii. complaints from regulatory bodies. b. Total number of identified leaks, thefts, or losses of customer data. c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.	Relevant pages & webpages Sustainability Report ・Fiscal 2023 legal compliance (P50) * There were no violations of laws and regulations related to customer privacy in fiscal 2023.

Disclosure No.

Material
topic

Requirements

Relevant pages & webpages

418-1
　Substantiated complaints concerning breaches of customer privacy and losses of customer data

Material topic

Requirements

a.

Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:

i.

complaints received from outside parties and substantiated by the organization;
ii.

complaints from regulatory bodies.

b.

Total number of identified leaks, thefts, or losses of customer data.
c.

If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.

Relevant pages
& webpages

Sustainability Report

・Fiscal 2023 legal compliance (P50)

* There were no violations of laws and regulations related to customer privacy in fiscal 2023.