GRI Index

Regarding our sustainability initiatives, we indicate the locations of the content in accordance with the GRI Standards.

Statement of Use
GRI 2: General Disclosures 2021
GRI 3: Material Topics 2021
101: Biodiversity
200: Economic
300: Environmental
400: Social

Statement of Use

Nippon Electric Glass Co., Ltd. has reported in accordance with the GRI Standards for the period from January 1, 2025 to December 31, 2025.

GRI 1 used GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

Indicator		Page to Refer
2-1	Organizational details	Corporate Information
2-2	Entities included in the organization’s sustainability reporting	Integrated Report 2025 (p. 3) ESG Databook 2025 (p. 2)
2-3	Reporting period, frequency and contact point	Integrated Report 2025 (p. 3) ESG Databook 2025 (p. 2) Inquiry
2-4	Restatements of information	Provide explanations as necessary in footnotes or notes
2-5	External assurance	External Evaluation

2. Activities and workers

Indicator		Page to Refer
2-6	Activities, value chain and other business relationships	Integrated Report 2025 (p. 10, 11, 25)
2-7	Employees	Better Workplace Environment
2-8	Workers who are not employees	―

3. Governance

Indicator		Page to Refer
2-9	Governance structure and composition	Corporate Governance
2-10	Nomination and selection of the highest governance body	Corporate Governance
2-11	Chair of the highest governance body	Corporate Governance
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Environmental Management
2-13	Delegation of responsibility for managing impacts	Corporate Governance
2-14	Role of the highest governance body in sustainability reporting	Corporate Governance Sustainability Foundation
2-15	Conflicts of interest	Compliance Corporate Governance Report (p. 1)
2-16	Communication of critical concerns	Corporate Governance Compliance
2-17	Collective knowledge of the highest governance body	Corporate Governance
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance
2-20	Process to determine remuneration	Corporate Governance
2-21	Annual total compensation ratio	Corporate Governance

4. Strategy, policies and practices

Indicator		Page to Refer
2-22	Statement on sustainable development strategy	President’s Message(Sustainability) President’s Message(Investors)
2-23	Policy commitments	Code of Conduct and Principles of Activities Respecting Human Rights
2-24	Embedding policy commitments	Compliance Respecting Human Rights
2-25	Processes to remediate negative impacts	Integrated Report 2025(p. 64) Compliance
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations	Compliance
2-28	Membership associations	Integrated Report 2025(p. 52)

5. Stakeholder engagement

Indicator		Page to Refer
2-29	Approach to stakeholder engagement	Communicating with Stakeholders
2-30	Collective bargaining agreements	Better Workplace Environment

GRI 3: Material Topics 2021

Indicator		Page to Refer
3-1	Process to determine material topics	Materiality
3-2	List of material topics	Materiality
3-3	Management of material topics	Integrated Report 2025(p. 17) Sustainability Foundation Materiality

The following are Topic-specific Standards.

101: Biodiversity

Indicator		Page to Refer
101-1	Policies to halt and reverse biodiversity loss	Materiality Consideration for the Environment
101-2	Management of biodiversity impacts	Materiality Consideration for the Environment
101-3	Access and benefit-sharing	Consideration for the Environment
101-4	Identification of biodiversity impacts	Consideration for the Environment
101-5	Locations with biodiversity impacts	Consideration for the Environment
101-6	Direct drivers of biodiversity loss	Consideration for the Environment
101-7	Changes to the state of biodiversity	Consideration for the Environment
101-8	Ecosystem services	Consideration for the Environment

200: Economic

201: Economic Performance

Indicator		Page to Refer
201-1	Direct economic value generated and distributed	Financial Highlights
201-2	Financial implications and other risks and opportunities due to climate change	Addressing Climate Change
201-3	Defined benefit plan obligations and other retirement plans	107th Annual Securities Report (p. 83)
201-4	Financial assistance received from government	107th Annual Securities Report (p. 37, 63, 86)

202: Market Presence

Indicator		Page to Refer
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

Indicator		Page to Refer
203-1	Infrastructure investments and services supported	―
203-2	Significant indirect economic impacts	―

204: Procurement Practices

Indicator		Page to Refer
204-1	Proportion of spending on local suppliers	―

205: Anti-corruption

Indicator		Page to Refer
205-1	Operations assessed for risks related to corruption	Compliance
205-2	Communication and training about anti-corruption policies and procedures	Compliance Corporate Governance
205-3	Confirmed incidents of corruption and actions taken	Compliance

206: Anti-competitive Behavior

Indicator		Page to Refer
206-1	Legal actions for anti-competitive behavior, anti-trust,and monopoly practices	Compliance

207: Tax

Indicator		Page to Refer
207-1	Approach to tax	Compliance
207-2	Tax governance, control, and risk management	Compliance
207-3	Stakeholder engagement and management of concerns related to tax	―
207-4	Country-by-country reporting	107th Annual Securities Report (p. 7, 33)

300: Environmental

301: Materials

Indicator		Page to Refer
301-1	Materials used by weight or volume	―
301-2	Recycled input materials used	―
301-3	Reclaimed products and their packaging materials	―

302: Energy

Indicator		Page to Refer
302-1	Energy consumption within the organization	ESG Data
302-2	Energy consumption outside of the organization	―
302-3	Energy intensity	Adressing Climate Change
302-4	Reduction of energy consumption	Adressing Climate Change
302-5	Reductions in energy requirements of products and services	Adressing Climate Change Environmentally Friendly Products and Services

303: Water and Effluents

Indicator		Page to Refer
303-1	Interactions with water as a shared resource	Consideration for the Environment
303-2	Management of water discharge-related impacts	Consideration for the Environment
303-3	Water withdrawal	Consideration for the Environment
303-4	Water discharge	Consideration for the Environment
303-5	Water consumption	Consideration for the Environment

304: Biodiversity

Indicator		Page to Refer
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Consideration for the Environment
304-2	Significant impacts of activities, products, and services on biodiversity	None applicable
304-3	Habitats protected or restored	Consideration for the Environment
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	None applicable

305: Emissions

Indicator		Page to Refer
305-1	Direct (Scope1) GHG emissions	Adressing Climate Change
305-2	Energy indirect (Scope 2) GHG emissions	Adressing Climate Change
305-3	Other indirect (Scope3) GHG emissions	Adressing Climate Change
305-4	GHG emissions intensity	Adressing Climate Change
305-5	Reduction of GHG emissions	Adressing Climate Change
305-6	Emissions of ozone-depleting substances (ODS)	None applicable
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data

306: Effluents and Waste 2016

Indicator		Page to Refer
306-3	Significant spills	None applicable

306: Waste 2020

Indicator		Page to Refer
306-1	Waste generation and significant waste-related impacts	Using Resources Efficiently
306-2	Management of significant waste-related impacts	Using Resources Efficiently
306-3	Waste generated	ESG Data
306-4	Waste diverted from disposal	ESG Data
306-5	Waste directed to disposal	ESG Data

308: Supplier Environmental Assessment

Indicator		Page to Refer
308-1	New suppliers that were screened using environmental criteria	Procurement Communicating with Stakeholders
308-2	Negative environmental impacts in the supply chain and actions taken	―

400: Social

401: Employment

Indicator		Page to Refer
401-1	New employee hires and employee turnover	Better Workplace Environment
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Better Workplace Environment
401-3	Parental leave	Better Workplace Environment

402: Labor/Management Relations

Indicator		Page to Refer
402-1	Minimum notice periods regarding operational changes	―

403: Occupational Health and Safety

Indicator		Page to Refer
403-1	Occupational health and safety management system	Employee Health and Safety
403-2	Hazard identification, risk assessment, and incident investigation	Employee Health and Safety
403-3	Occupational health services	Employee Health and Safety
403-4	Worker participation, consultation, and communication on occupational health and safety	Employee Health and Safety
403-5	Worker training on occupational health and safety	Employee Health and Safety
403-6	Promotion of worker health	Employee Health and Safety
403-7	Prevention and mitigation of occupationalhealth and safety impacts directly linked by business relationships	Employee Health and Safety
403-8	Workers covered by an occupational health and safety management system	Employee Health and Safety
403-9	Work-related injuries	Employee Health and Safety
403-10	Work-related ill health	Employee Health and Safety

404: Training and Education

Indicator		Page to Refer
404-1	Average hours of training per year per employee	Human Resource Development
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development

405: Diversity and Equal Opportunity

Indicator		Page to Refer
405-1	Diversity of governance bodies and employees	Corporate Governance Diversity and Inclusion
405-2	Ratio of basic salary and remuneration of women to men	Better Workplace Environment

406: Non-discrimination

Indicator		Page to Refer
406-1	Incidents of discrimination and corrective actions taken	None applicable

407: Freedom of Association and Collective Bargaining

Indicator		Page to Refer
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Procurement Communicating with Stakeholders

408: Child Labor

Indicator		Page to Refer
408-1	Operations and suppliers at significant risk for incidents of child labor	Procurement Communicating with Stakeholders

409: Forced or Compulsory Labor

Indicator		Page to Refer
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Procurement Communicating with Stakeholders

410: Security Practices

Indicator		Page to Refer
410-1	Security personnel trained in human rights policies or procedures	―

411: Rights of Indigenous Peoples

Indicator		Page to Refer
411-1	Incidents of violations involving rights of indigenous peoples	None applicable

413: Local Communities

Indicator		Page to Refer
413-1	Operations with local community engagement, impact assessments, and development programs	Society and Community
413-2	Operations with significant actual and potential negative impacts on local communities	None applicable

414: Supplier Social Assessment

Indicator		Page to Refer
414-1	New suppliers that were screened using social criteria	―
414-2	Negative social impacts in the supply chain and actions taken	Communicating with Stakeholders

415: Public Policy

Indicator		Page to Refer
415-1	Political contributions	None applicable

416: Customer Health and Safety

Indicator		Page to Refer
416-1	Assessment of the health and safety impacts of product and service categories	Communicating with Stakeholders
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	None applicable

417: Marketing and Labeling

Indicator		Page to Refer
417-1	Requirements for product and service information and labeling	Communicating with Stakeholders
417-2	Incidents of non-compliance concerning product and service information and labeling	None applicable
417-3	Incidents of non-compliance concerning marketing communications	None applicable