The Prima Meat Packers Group refers to and reports on its sustainability initiatives on the basis of the GRI Standards and SASB Standards.
This comparison table indicates where each disclosure item appears.

• GRI Content Index
• SASB Standards

The GRI Universal Standards

GRI 2:General Disclosures 2021 GRI 3:Material Topics 2021

The GRI Topic Standards

Economic Environmental Social

The GRI Universal Standards

GRI 2:General Disclosures 2021

Indicator		Location
1. The organization and its reporting practices
2-1	Organizational details	Company Overview
		Status of Shares
		Prima Meat Packers Group
2-2	Entities included in the organization’s sustainability reporting
2-3	Reporting period, frequency and contact point	Performance / Finance
2-4	Restatements of information
2-5	External assurance	Independent third-party assurance report* Japanese version only
2. Activities and workers
2-6	Activities, value chain and other business relationships	INTEGRATED REPORT 2023　p.23-31
		Prima Meat Packers Group
2-7	Employees	ESG Databank>S | Social
2-8	Workers who are not employees
3. Governance
2-9	Governance structure and composition	Corporate Governance System
		Corporate Governance Report (December 4, 2023)
		Board of Directors
		INTEGRATED REPORT 2023　p. 51
2-10	Nomination and selection of the highest governance body	INTEGRATED REPORT 2023　p. 42
2-11	Chair of the highest governance body	Corporate Governance Report (December 4, 2023)
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability at the Prima Meat Packers Group
2-13	Delegation of responsibility for managing impacts
2-14	Role of the highest governance body in sustainability reporting
2-15	Conflicts of interest	Corporate Governance Report (December 4, 2023)
2-16	Communication of critical concerns
2-17	Collective knowledge of the highest governance body	Corporate Governance Report (December 4, 2023)
2-18	Evaluation of the performance of the highest governance body
2-19	Remuneration policies	Corporate Governance Report (December 4, 2023)
2-20	Process to determine remuneration	Corporate Governance Report (December 4, 2023)
2-21	Annual total compensation ratio
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Top Commitment
2-23	Policy commitments	Prima Meat Packers Group Human Rights Policy
		Prima Meat Packers Group Procurement Policy
		Code of Conduct
		Sustainability Basic Policy
		Prima Meat Packers Group Environmental Policy
		Food Safety Policy
2-24	Embedding policy commitments
2-25	Processes to remediate negative impacts	Strengthening corporate governance
2-26	Mechanisms for seeking advice and raising concerns	Strengthening corporate governance
2-27	Compliance with laws and regulations
2-28	Membership associations
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Dialogue with Stakeholders *Japanese version only
2-30	Collective bargaining agreements

GRI 3: Material Topics 2021

Indicator		Location
3-1	Process to determine material topics	Process for specifying material issues
3-2	List of material topics	Materiality/Metrics and Targets *Japanese version only
3-3	Management of material topics	Materiality/Metrics and Targets *Japanese version only
		INTEGRATED REPORT 2023　p. 33

Topic-specific Standards

200：Economic

Indicator		Location
201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Fiscal year consolidated results
201-2	Financial implications and other risks and opportunities due to climate change	Disclosing information in line with TCFD recommendations （Published in December 2023）
201-3	Defined benefit plan obligations and other retirement plans	76th Securities Report p.87 *Japanese version only
201-4	Financial assistance received from government
202: Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage
202-2	Proportion of senior management hired from the local community
203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported
203-2	Significant indirect economic impacts
204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers
205: Anti-corruption 2016
205-1	Operations assessed for risks related to corruption
205-2	Communication and training about anti-corruption policies and procedures
205-3	Confirmed incidents of corruption and actions taken
206: Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
207: Tax 2019
207-1	Approach to tax
207-2	Tax governance, control, and risk management	Strengthening corporate governance
207-3	Stakeholder engagement and management of concerns related to tax
207-4	Country-by-country reporting

300：Environmental

Indicator		Location
301: Materials 2016
301-1	Materials used by weight or volume
301-2	Recycled input materials used
301-3	Reclaimed products and their packaging materials
302：Energy 2016
302-1	Energy consumption within the organization	ESG Databank>E | Environment
302-2	Energy consumption outside of the organization
302-3	Energy intensity	ESG Databank>E | Environment
302-4	Reduction of energy consumption
302-5	Reductions in energy requirements of products and services
303：Water and Effluents 2018
303-1	Interactions with water as a shared resource
303-2	Management of water dischargerelated impacts
303-3	Water withdrawal	ESG Databank>E | Environment
303-4	Water discharge
303-5	Water consumption	ESG Databank>E | Environment
304：Biodiversity 2016
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2	Significant impacts of activities, products and services on biodiversity
304-3	Habitats protected or restored
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations
305：Emissions 2016
305-1	Direct (Scope 1) GHG emissions	ESG Databank>E | Environment
305-2	Energy indirect (Scope 2) GHG emissions	ESG Databank>E | Environment
305-3	Other indirect (Scope 3) GHG emissions	Disclosing information in line with TCFD recommendations （Published in December 2023）
305-4	GHG emissions intensity	ESG Databank>E | Environment
305-5	Reduction of GHG emissions
305-6	Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
306：Waste 2020
306-1	Waste generation and significant waste-related impacts
306-2	Management of significant waste-related impacts
306-3	Waste generated	ESG Databank>E | Environment
306-4	Waste diverted from disposal
306-5	Waste directed to disposal
308：Supplier Environmental Assessment 2018
308-1	New suppliers that were screened using environmental criteria
308-2	Negative environmental impacts in the supply chain and actions taken

400：Social

Indicator		Location
401：Employment 2016
401-1	New employee hires and employee turnover	ESG Databank>S | Social
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	ESG Databank>S | Social
402： Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes
403：Occupational Health and Safety 2018
403-1	Occupational health and safety management system
403-2	Hazard identification, risk assessment, and incident investigation	Creating a Workplace that Promotes Job Satisfaction
		Strengthening corporate governance
403-3	Occupational health services
403-4	Worker participation, consultation, and communication on occupational health and safety
403-5	Worker training on occupational health and safety	Creating a Workplace that Promotes Job Satisfaction
403-6	Promotion of worker health	Creating a Workplace that Promotes Job Satisfaction
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8	Workers covered by an occupational health and safety management system
403-9	Work-related injuries
403-10	Work-related ill health
404：Training and Education 2016
404-1	Average hours of training per year per employee
404-2	Programs for upgrading employee skills and transition assistance programs	Hiring and developing outstanding human resourcs
404-3	Percentage of employees receiving regular performance and career development reviews	Hiring and developing outstanding human resourcs
405：Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	INTEGRATED REPORT 2023　p. 43
		ESG Databank>S | Social
405-2	Ratio of basic salary and remuneration of women to men
406：Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken
407：Freedom of Association and Collective Bargaining 2016
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
408：Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor
409：Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor
410：Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures
411： Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples
413：Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs
413-2	Operations with significant actual and potential negative impacts on local communities
414：Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria
414-2	Negative social impacts in the supply chain and actions taken
415: Public Policy 2016
415-1	Political contributions
416：Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services
417：Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	About Product Labeling *Japanese version only
417-2	Incidents of non-compliance concerning product and service information and labeling
417-3	Incidents of non-compliance concerning marketing communications
418：Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data

SASB Standards

FB-MPMeat, Poultry & Dairy FB-PF_Processed Foods

FB-MPMeat, Poultry & Dairy

TOPIC	METRIC	CODE	LOCATION
SUSTAINABILITY DISCLOSURE TOPICS & METRICS
Greenhouse Gas Emissions	Gross global Scope 1 emissions	FB-MP-110a.1	ESG Databank>E | Environment
	Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets	FB-MP-110a.2
Energy Management	(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable	FB-MP-130a.1	ESG Databank>E | Environment
Water Management	(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress	FB-MP-140a.1	ESG Databank>E | Environment
	Description of water management risks and discussion of strategies and practices to mitigate those risks	FB-MP-140a.2
	Number of incidents of non-compliance associated with water quality permits, standards and regulations	FB-MP-140a.3
Land Use & Ecological Impacts	Amount of animal litter and manure generated, percentage managed according to a nutrient management plan	FB-MP-160a.1
	Percentage of pasture and grazing land managed to conservation plan criteria	FB-MP-160a.2
	Animal protein production from confined animal feeding operations	FB-MP-160a.3
Food Safety	Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non-conformances	FB-MP-250a.1
	Percentage of supplier facilities certified to a Global Food Safety Initiative (GFSI) food safety certification programme	FB-MP-250a.2
	(1) Number of recalls issued and (2) total weight of products recalled※1	FB-MP-250a.3
	Discussion of markets that ban imports of the entity’s products	FB-MP-250a.4
Antibiotic Use in Animal Production	Percentage of animal production that received (1) medically important antibiotics and (2) not medically important antibiotics, by animal type	FB-MP-260a.1
Workforce Health & Safety	(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees	FB-MP-320a.1
	Description of efforts to assess, monitor, and mitigate acute and chronic respiratory health conditions	FB-MP-320a.2	Materiality/Metrics and Targets *Japanese version only
Animal Care & Welfare	Percentage of pork produced without the use of gestation crates	FB-MP-410a.1	Addressing animal welfare
	Percentage of cage-free shell egg sales	FB-MP-410a.2
	Percentage of production certified to a third-party animal welfare standard	FB-MP-410a.3
Environmental & Social Impacts of Animal Supply Chain	Percentage of livestock from suppliers implementing conservation plan criteria	FB-MP-430a.1
	Percentage of supplier and contract production facilities verified to meet animal welfare standards	FB-MP-430a.2
Animal & Feed Sourcing	Percentage of animal feed sourced from regions with High or Extremely High Baseline Water Stress	FB-MP-440a.1
	Percentage of contracts with producers located in regions with High or Extremely High Baseline Water Stress	FB-MP-440a.2
	Discussion of strategy to manage opportunities and risks to feed sourcing and livestock supply presented by climate change	FB-MP-440a.3	Disclosing information in line with TCFD recommendations
ACTIVITY METRIC
-	Number of processing and manufacturing facilities	FB-MP-000.A	Prima Meat Packers Group
-	Animal protein production, by category; percentage outsourced2※2	FB-MP-000.B

• ※1 The disclosure shall include a description of notable recalls, such as those that affected a significant amount of product or those related to serious illnesses or fatalities.
• ※2 Categories of animal protein production may be based on animal (for example, chicken, pork or beef) or product type (for example, milk or shell eggs). Units of measure shall be appropriate to the animal or product category (for example, metric tonnes, number/head or litres).

FB-PF_Processed Foods

TOPIC	METRIC	CODE	LOCATION
SUSTAINABILITY DISCLOSURE TOPICS & METRICS
Energy Management	"(1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable"	FB-PF-130a.1	ESG Databank>E | Environment
Water Management	(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress	FB-PF-140a.1	ESG Databank>E | Environment
	Number of incidents of non-compliance associated with water quality permits standards and regulations	FB-PF-140a.2
	Description of water management risks and discussion of strategies and practices to mitigate those risks	FB-PF-140a.3
Food Safety	Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non-conformances	FB-PF-250a.1
	Percentage of ingredients sourced from Tier 1 supplier facilities certified to a Global Food Safety Initiative (GFSI) recognised food safety certification programme	FB-PF-250a.2
	(1) Total number of notices of food safety violation received, (2) percentage corrected	FB-PF-250a.3
	(1) Number of recalls issued and (2) total amount of food product recalled 1※1	FB-PF-250a.4
Health & Nutrition	Revenue from products labelled or marketed to promote health and nutrition attributes	FB-PF-260a.1
	Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers	FB-PF-260a.2	Securing safe, reliable foodHow Safe Food Arrives
Product Labelling & Marketing	Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelines ※2	FB-PF-270a.1
	Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) non-GMO	FB-PF-270a.2
	Number of incidents of non-compliance with industry or regulatory labelling or marketing codes	FB-PF-270a.3
	Total amount of monetary losses as a result of legal proceedings associated with labelling or marketing practices ※3	FB-PF-270a.4
Packaging Lifecycle Management	(1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable, or compostable	FB-PF-410a.1
	Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle	FB-PF-410a.2
Environmental & Social Impacts of Ingredient Supply Chain	Percentage of food ingredients sourced that are certified to third-party environmental or social standards, and percentages by standard	FB-PF-430a.1
	Suppliers’ social and environmental responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor nonconformances	FB-PF-430a.2
Ingredient Sourcing	Percentage of food ingredients sourced from regions with High or Extremely High Baseline Water Stress	FB-PF-440a.1
	List of priority food ingredients and discussion of sourcing risks related to environmental and social considerations	FB-PF-440a.2
ACTIVITY METRIC
-	Weight of products sold	FB-PF-000.A
-	Number of production facilities	FB-PF-000.B	Prima Meat Packers Group

• ※1 The disclosure shall include a description of notable recalls, such as those that affected a significant amount of product or those related to serious illnesses or fatalities.
• ※2 The disclosure shall include the applicable dietary guidelines and the method used to estimate advertising impressions.
• ※3 The entity shall briefly describe the nature, context and any corrective actions taken because of monetary losses.