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: March, 2025)

Universal Standards

GRI １： Foundation

Statement of use Credit Saison Co., Ltd. reports the information in the Content Index for the period April 1, 2023 through March 31, 2024, with reference to the GRI Standards.
GRI 1 used GRI１：Foundation 2021

GRI ２： General Disclosures 2021

Disclosure Location
WEB INTEGRATED REPORT 2024 Comment
2-1 Organizational details
  • ・P13　Our Vision for 2030 and the Saison Partner Economic Zone
  • ・P16　<Special Feature>
    Global Business: A Decade of Tackling Challenges
  • ・P17　Global Business: Message from the Director in Charge
  • ・P73　Corporate Information/Investor Relations Information
2-2 Entities included in the organization’s sustainability reporting
  • ・P52　Response to Climate Change
    (Information Disclosure Based on the TCFD Recommendations and the New ISSB Standards)
  • ・P73　Corporate Information/Investor Relations Information
 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
  • ・P6　The Six Businesses
  • ・P13　Our Vision for 2030 and the Saison Partner Economic Zone
  • ・P20-32　New Medium-term Management Plan
 Securities Report　P6
※Avaialble only in Japanese
2-7 Employees
  • ・P72　Segment Highlights/5-Year Non-financial Data
  • ・P73　Corporate Information/Investor Relations Information
2-8 Workers who are not employees - - Not applicable
2-9 Governance structure and composition
  • ・P63-64　Corporate Governance
  • ・P69-70　Board of Directors/Audit & Supervisory Board Members/Executive Officers
  • ・P72　Segment Highlights/5-Year Non-financial Data
2-10 Nomination and selection of the highest governance body
  • ・P63-64　Corporate Governance
  • ・P69-70　Board of Directors/Audit & Supervisory Board Members/Executive Officers
2-11 Chair of the highest governance body
  • ・P63　Corporate Governance
  • ・P69-70　Board of Directors/Audit & Supervisory Board Members/Executive Officers
2-12 Role of the highest governance body in overseeing the management of impacts
  • ・P48　Sustainability of the Credit Saison Group
  • ・P51　Environment
  • ・P56　Establishing a Safe, Secure, and Convenient Society
  • ・P57　Information/Cybersecurity
  • ・P63　Corporate Governance
2-13 Delegation of responsibility for managing impacts
  • ・P47　Sustainability of the Credit Saison Group
  • ・P63　Corporate Governance
2-14 Role of the highest governance body in sustainability reporting
  • ・P48　Sustainability of the Credit Saison Group
2-15 Conflicts of interest
  • ・P49　Response to Risks/Opportunities
  • ・P66　Corporate Governance
2-16 Communication of critical concerns
  • ・P63　Corporate Governance
2-17 Collective knowledge of the highest governance body
  • ・P63　Corporate Governance
2-18 Evaluation of the performance of the highest governance body
  • ・P64　Corporate Governance
2-19 Remuneration policies
  • ・P65　Corporate Governance
2-20 Process to determine remuneration
  • ・P65　Corporate Governance
2-21 Annual total compensation ratio - - Not applicable
2-22 Statement on sustainable development strategy
  • ・P2-3　Interview with the CEO
  • ・P8-11　Interview with the COO
2-23 Policy commitments
  • ・P51　Environment
  • ・P55　Human Rights
2-24 Embedding policy commitments
  • ・P47-48　Sustainability of the Credit Saison Group
  • ・P52-53　Response to Climate Change
    (Information Disclosure Based on the TCFD Recommendations)
  • ・P47　Human Rights
  • ・P42-46　Human Resources
  • ・P63-66　Corporate Governance
  • ・P72　Segment Highlights/5-Year Non-financial Data Customer Service Policy
 Customer Service Policy
※Avaialble only in Japanese
2-25 Processes to remediate negative impacts
  • ・P55　Human Rights
  • ・P56　Establishing a Safe, Secure, and Convenient Society
2-26 Mechanisms for seeking advice and raising concerns
  • ・P55　Human Rights
2-27 Compliance with laws and regulations
  • ・P49　Response to Risks/Opportunities
  • ・P72　Segment Highlights/5-Year Non-financial Data
  • ・P66　Corporate Governance
2-28 Membership associations
  • ・P68　Initiatives and external recognition
2-29 Approach to stakeholder engagement
  • ・P47-48　Sustainability of the Credit Saison Group
  • ・P63-66　Corporate Governance
  • ・P67　Dialogue with Shareholders and Investors
2-30 Collective bargaining agreements -

GRI ３： Material Topics 2021

Disclosure Location
WEB INTEGRATED REPORT 2024 Comment
3-1 Process to determine material topics -
3-2 List of material topics
3-3 Management of material topics
  • ・P47-48　Sustainability of the Credit Saison Group
  • ・P49-50　Response to Risks/Opportunities
  • ・P51　Environment
  • ・P52-53　Response to Climate Change
    (Information Disclosure Based on the TCFD Recommendations)
  • ・P54　Biodiversity
  • ・P55　Human Rights
  • ・P42-46　Human Resources
  • ・P56　Establishing a Safe, Secure, and Convenient Society
  • ・P57　Information/Cybersecurity
  • ・P58　Coexistence with Local Communities
  • ・P63-66　Corporate Governance

Topic Standards

Disclosure Location
WEB INTEGRATED REPORT 2024 Comment
201：Economic Performance2016
201-2 Financial implications and other risks and opportunities due to climate change
  • ・P52-53　Response to Climate Change (Information Disclosure Based on the TCFD Recommendations and the New ISSB Standards)
203：Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
  • ・P22-24　Global Business
  • ・P56　Establishing a Safe, Secure, and Convenient Society
  • ・P58　Coexistence with Local Communities
205：Anti-corruption 2016
205-1 Operations assessed for risks related to corruption -
  • ・P66　Corporate Governance
205-2 Communication and training about anti-corruption policies and procedures
  • ・P66　Corporate Governance
  • ・P72　Segment Highlights/5-Year Non-financial Data
205-3 Confirmed incidents of corruption and actions taken
  • ・P66　Corporate Governance
  • ・P72　Segment Highlights/5-Year 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
  • ・P72　Segment Highlights/5-Year 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
  • ・P52　Response to Climate Change (Information Disclosure Based on the TCFD Recommendations and the New ISSB Standards)
  • ・P72　Segment Highlights/5-Year Non-financial Data
305-2 Energy indirect (Scope 2) GHG emissions
  • ・P52　Response to Climate Change (Information Disclosure Based on the TCFD Recommendations and the New ISSB Standards)
  • ・P72　Segment Highlights/5-Year Non-financial Data
305-3 Other indirect (Scope 3) GHG emissions
  • ・P52　Response to Climate Change (Information Disclosure Based on the TCFD Recommendations and the New ISSB Standards)
  • ・P72　Segment Highlights/5-Year Non-financial Data
305-4 GHG emissions intensity -
305-5 Reduction of GHG emissions
  • ・P52　Response to Climate Change (Information Disclosure Based on the TCFD Recommendations and the New ISSB Standards)
  • ・P72　Segment Highlights/5-Year Non-financial Data
401：Employment 2016
401-1 New employee hires and employee turnover
  • ・P72　Segment Highlights/5-Year Non-financial Data
401-3 Parental leave
  • ・P72　Segment Highlights/5-Year 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 -
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
  • ・P42-44　Human Resource
404-3 Percentage of employees receiving regular performance and career development reviews -
  • ・P42-44　Human Resource
405：Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees
  • ・P45　Human Resource
  • ・P63　Corporate Governance
  • ・P72　Segment Highlights/5-Year Non-financial Data
405-2 Ratio of basic salary and remuneration of women to men
  • ・P72　Segment Highlights/5-Year 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 - -
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 - -