Guidelines Index

GRI Standards Content Index

We refer to the GRI Standards, a framework provided by the GRI (Global Reporting Initiative) to explain our contribution to sustainable development.(Last update: February ,2026)

Universal Standards

GRI １： Foundation

Statement of use Credit Saison Co., Ltd. reports the information in the Content Index for the period April 1, 2024 through March 31, 2025, with reference to the GRI Standards.
GRI 1 used GRI１：Foundation 2021

GRI ２： General Disclosures 2021

Disclosure Location
WEB INTEGRATED REPORT 2025 Comment
2-1 Organizational details
  • ・P54　Corporate Information/Investor Relations Information
  • ・P51　6-year Summary of Selected Financial Data
  • ・P53　6-year Summary of Non-financial Data
2-2 Entities included in the organization’s sustainability reporting - Securities Report　P7
※Avaialble only in Japanese
2-3 Reporting period, frequency and contact point - Securities Report　P1
※Avaialble only in Japanese
2-4 Restatements of information - - Not applicable
2-5 External assurance - - Not applicable
2-6 Activities, value chain and other business relationships
  • ・P14　Transforming the Business Portfolio
  • ・P15-17　Overview of the First Year of the Medium-term Management Plan
  • ・P52　Segment Highlights
 Securities Report　P6
※Avaialble only in Japanese
2-7 Employees
  • ・P53　6-year Summary of Non-financial Data
  • ・P54　Corporate Information/Investor Relations Information
2-8 Workers who are not employees - - Not applicable
2-9 Governance structure and composition
  • ・P45-46　Corporate Governance
  • ・P48-49　 Board of Directors/Audit & Supervisory Board Members/Executive Officers
  • ・P53　6-year Summary of Non-financial Data
2-10 Nomination and selection of the highest governance body
  • ・P45-46　Corporate Governance
  • ・P48　Board of Directors/Audit & Supervisory Board Members/Executive Officers
  • ・P49　Skill Matrix
2-11 Chair of the highest governance body
  • ・P45-46　Corporate Governance
  • ・P48　Board of Directors/Audit & Supervisory Board Members/Executive Officers
  • ・P49　Skill Matrix
2-12 Role of the highest governance body in overseeing the management of impacts
  • ・P45-46　Corporate Governance
  • ・P47　Risk Management and Compliance
2-13 Delegation of responsibility for managing impacts -
2-14 Role of the highest governance body in sustainability reporting -
2-15 Conflicts of interest -
2-16 Communication of critical concerns -
2-17 Collective knowledge of the highest governance body
  • ・P49　Skill Matrix
2-18 Evaluation of the performance of the highest governance body
  • ・P46　Corporate Governance
2-19 Remuneration policies
  • ・P45　Corporate Governance
2-20 Process to determine remuneration
  • ・P45　Corporate Governance
2-21 Annual total compensation ratio - - Not applicable
2-22 Statement on sustainable development strategy
  • ・P6-7　Message from the Chairman
  • ・P8-11　Message from the Executive President
2-23 Policy commitments -
2-24 Embedding policy commitments
  • ・P18-21　Human Resources Strategy
  • ・P25-27　Sustainability
  • ・P45-46　Corporate Governance
  • ・P47　Risk Management and Compliance
2-25 Processes to remediate negative impacts -
2-26 Mechanisms for seeking advice and raising concerns -
2-27 Compliance with laws and regulations
  • ・P47　Risk Management and Compliance
  • ・P53　6-year Summary of Non-financial Data
2-28 Membership associations -
2-29 Approach to stakeholder engagement
  • ・P4　Value Creation Process
  • ・P45-46　Corporate Governance
  • ・P47　Risk Management and Compliance
  • ・P50　Dialogue with Shareholders and Investors
2-30 Collective bargaining agreements -

GRI ３： Material Topics 2021

Disclosure Location
WEB INTEGRATED REPORT 2025 Comment
3-1 Process to determine material topics -
3-2 List of material topics -
3-3 Management of material topics -

Topic Standards

Disclosure Location
WEB INTEGRATED REPORT 2025 Comment
201：Economic Performance2016
201-2 Financial implications and other risks and opportunities due to climate change
  • ・P27　Sustainability
203：Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
  • ・P31-34　Global Business
  • ・P39₋40　Payment Business
205：Anti-corruption 2016
205-1 Operations assessed for risks related to corruption -
  • ・P47　Risk Management and Compliance
205-2 Communication and training about anti-corruption policies and procedures
  • ・P47　Risk Management and Compliance
  • ・P53　6-year Summary of Non-financial Data
205-3 Confirmed incidents of corruption and actions taken
  • ・P53　6-year Summary of Non-financial Data
206：Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - - No significant events occurred during the period
207：Tax2019
207-1 Approach to tax -
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting - - Not applicable
302：Energy 2016
302-1 Energy consumption within the organization
  • ・P53　6-year Summary of Non-financial Data
302-2 Energy consumption outside of the organization - - Not applicable
302-3 Energy intensity - - Not applicable
302-4 Reduction of energy consumption - - Not applicable
302-5 Reductions in energy requirements of products and services - - Not applicable
304：Biodiversity 2016
304-2 Significant impacts of activities, products and services on biodiversity - - Not applicable
305：Emissions 2016
305-1 Direct (Scope 1) GHG emissions
  • ・P27　Sustainability
  • ・P53　6-year Summary of Non-financial Data
305-2 Energy indirect (Scope 2) GHG emissions
  • ・P27　Sustainability
  • ・P53　6-year Summary of Non-financial Data
305-3 Other indirect (Scope 3) GHG emissions
  • ・P27　Sustainability
  • ・P53　6-year Summary of Non-financial Data
305-4 GHG emissions intensity -
305-5 Reduction of GHG emissions
  • ・P27　Sustainability
  • ・P53　6-year Summary of Non-financial Data
401：Employment 2016
401-1 New employee hires and employee turnover
  • ・P53　6-year Summary of Non-financial Data
401-3 Parental leave
  • ・P53　6-year Summary of Non-financial Data
402：Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes -
403：Occupational Health and Safety 2018
403-6 Promotion of worker health
  • ・P19　Human Resource Strategy
403-10 Work-related ill health -
404：Training and Education 2016
404-1 Average hours of training per year per employee - - Not applicable
404-2 Programs for upgrading employee skills and transition assistance programs
  • ・P24　Toward Business Transformation through AI
404-3 Percentage of employees receiving regular performance and career development reviews - -
405：Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees
  • ・P53　6-year Summary of Non-financial Data
405-2 Ratio of basic salary and remuneration of women to men
  • ・P53　6-year Summary of Non-financial Data
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 -
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 - - Not applicable
415：Public Policy
415-1 Political contributions -
418：Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - - Not applicable