GRI Standards Content Index

GRI 1: Foundation	Statement of use	Nippon Paint Holdings has reported the information cited in this GRI content index for the period from January 1 to December 31, 2023 with reference to the GRI Standards.
	GRI 1 used	GRI 1: Foundation 2021

GRI 2	Topics in the GRI Standards	Applicable Topics in Integrated Report 2024	Page number (s)	Applicable Topics in Web Site
GRI 2	General Disclosures 2021
2-1	Organizational details	Corporate Information	98	About＞Corporate Profile
2-2	Entities included in the organization’s sustainability reporting	Information Disclosure Structure	10	―
2-3	Reporting period, frequency and contact point	Information Disclosure Structure	10	―
2-4	Restatements of information	―	―	―
2-5	External assurance	―	―	―
2-6	Activities, value chain and other business relationships	Our Asset Portfolio	6	About＞Our Assets Companies
				About＞Our Business Areas
				Investor Relations (IR)＞Financial and ESG Data＞Data by Segment
		Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Basic Policy
2-7	Employees	Our Platform That Underpins Autonomous and Decentralized Management	23-24	Sustainability＞ESG Library＞ ESG Data (Social)
2-7	Employees	Financial and Non-Financial Highlights	36	Sustainability＞ESG Library＞ ESG Data (Social)
2-8	Workers who are not employees	―	―	―
2-9	Governance structure and composition	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
		Corporate Governance	75-86	Sustainability＞Governance＞Overview of Corporate Governance
		Directors and Executive Officers	94-96	Sustainability＞Governance＞The Board of Directors
2-10	Nomination and selection of the highest governance body	Corporate Governance＞Corporate governance structure	79	Sustainability＞Governance＞Overview of Corporate Governance
2-10	Nomination and selection of the highest governance body	Corporate Governance＞Nominating Committee Report	81-82	Sustainability＞Governance＞The Board of Directors＞Election and dismissal of Directors and Executive Officers
2-11	Chair of the highest governance body	Corporate Governance＞Corporate governance structure	79	Sustainability＞Governance＞Overview of Corporate Governance
2-11	Chair of the highest governance body	Corporate Governance＞Message from the Board Chair	76	Sustainability＞Governance＞Governance Initiatives
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
2-13	Delegation of responsibility for managing impacts	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
2-14	Role of the highest governance body in sustainability reporting	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
2-14		Corporate Governance	75-86	Sustainability＞Governance＞Overview of Corporate Governance
2-15	Conflicts of interest	Corporate Governance＞Our relationship with the majority shareholder and protection of minority interests	75	Sustainability＞Governance＞Overview of Corporate Governance
2-15	Conflicts of interest		75	Investor Relations (IR)＞Stock and Corporate Bonds＞Stock Information
2-16	Communication of critical concerns	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
		Corporate Governance＞Corporate governance structure	79	Sustainability＞Governance＞Overview of Corporate Governance
		Risk Management	91-93	Sustainability＞Governance＞Risk Management
2-17	Collective knowledge of the highest governance body	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
2-17	Collective knowledge of the highest governance body	Corporate Governance	75-86	Sustainability＞Governance＞Overview of Corporate Governance
2-18	Evaluation of the performance of the highest governance body	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Sustainability Management
2-18		Corporate Governance＞Analysis and assessment of the effectiveness of the Board of Directors	80	Sustainability＞Governance＞The Board of Directors＞Analysis and assessment of the effectiveness of the Board of Directors
2-19	Remuneration policies	Corporate Governance＞Compensation Committee Report	83-84	Sustainability＞Governance＞The Board of Directors＞Remuneration and Other Matters Concerning Directors and Executive Officers
2-20	Process to determine remuneration	Corporate Governance＞Compensation Committee Report	83-84	Sustainability＞Governance＞The Board of Directors＞Remuneration and Other Matters Concerning Directors and Executive Officers
2-21	Annual total compensation ratio	―	―	―
2-22	Statement on sustainable development strategy	Message from Co-President Wakatsuki	11-14	Investor Relations (IR)＞Reports and Presentations＞Nippon Paint Holdings Integrated Report 2024＞Message from Co-President Wakatsuki
2-22	Statement on sustainable development strategy	Message from Co-President Wee	15-18	Investor Relations (IR)＞Reports and Presentations＞Nippon Paint Holdings Integrated Report 2024＞ Message from Co-President Wee
2-23	Policy commitments	Sustainability as the Prerequisite for MSV＞Basic Policy on Sustainability	31	Sustainability＞Sustainability initiatives＞Sustainability Management
2-23	Policy commitments	Risk Management＞Enhancement of the Global Code of Conduct	91	Sustainability＞Governance＞Nippon Paint Group Global Code of Conduct
2-24	Embedding policy commitments	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
		Environmental Strategy	62–64	Sustainability＞Environment
		Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
		Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Basic Policy
2-25	Processes to remediate negative impacts	Risk Management	91-93	Sustainability＞Governance＞Risk Management
2-26	Mechanisms for seeking advice and raising concerns	Risk Management＞Whistleblowing hotline	93	Sustainability＞Governance＞Risk Management
2-27	Compliance with laws and regulations	Risk Management＞Whistleblowing hotline	93	Sustainability＞Governance＞Risk Management
2-28	Membership associations	―	―	Sustainability＞Environment＞Waste and resources
2-29	Approach to stakeholder engagement	Maximization of Shareholder Value (MSV)	2	Investor Relations (IR)＞Shareholder and Investor Engagement
		Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
		Governance Discussions	87-90	Investor Relations (IR)＞Reports and Presentations＞Nippon Paint Holdings Integrated Report 2024＞Governance Discussions
2-30	Collective bargaining agreements	―	―	―

GRI 3	Topics in the GRI Standards	Applicable Topics in Integrated Report 2024	Page number (s)	Applicable Topics in Web Site
GRI 3	Material Topics 2021
3-1	Process to determine material topics	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
3-2	List of material topics	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
3-3	Management of material topics	Message from Co-President Wakatsuki	11-14	Investor Relations (IR)＞Reports and Presentations＞Nippon Paint Holdings Integrated Report 2024＞Message from Co-President Wakatsuki
		Message from Co-President Wee	15-18	Investor Relations (IR)＞Reports and Presentations＞Nippon Paint Holdings Integrated Report 2024＞Message from Co-President Wee
		Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
		Environmental Strategy	62–64	Sustainability＞Environment
		Human Resource Strategy	65-67	Sustainability＞Society＞Human Resource Strategy
		R&D Strategy	68-69	Sustainability＞Innovation＞Development policy and framework
		Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
		Growth with Communities	71	Sustainability＞Society＞Growth with communities

GRI 201-207	Topics in the GRI Standards	Applicable Topics in Integrated Report 2024	Page number (s)	Applicable Topics in Web Site
GRI 201	Economic Performance 2016
201-1	Direct economic value generated and distributed	Financial and Non-Financial Highlights	36	Investor Relations (IR)＞Management Policy＞Finance and M&A Strategies (Finance Strategies)
		Our Finance Strategy Presented by Co-President Wakatsuki	44-46	Investor Relations (IR)＞Management Policy＞Finance and M&A Strategies (Finance Strategies)
		Growth with Communities	71	Sustainability＞Society＞Growth with communities
				Sustainability＞ESG Library＞ESG Data
201-2	Financial implications and other risks and opportunities due to climate change	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
201-2		Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
201-3	Defined benefit plan obligations and other retirement plans	―	―	―
201-4	Financial assistance received from government	―	―	―
GRI 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	―	―	―
GRI 203	Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Growth with Communities	71	Sustainability＞Society＞Growth with communities
203-2	Significant indirect economic impacts	―	―	―
GRI 204	Procurement Practices 2016
204-1	Proportion of spending on local suppliers	―	―	―
GRI 205	Anti-corruption 2016
205-1	Operations assessed for risks related to corruption	―	―	―
205-2	Communication and training about anti-corruption policies and procedures	Risk Management	91-92	Sustainability＞Governance＞Nippon Paint Group Global Code of Conduct
205-2		Risk Management	91-92	Sustainability＞Governance＞Risk Management
205-3	Confirmed incidents of corruption and actions taken	―	―	―
GRI 206	Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	―	―	―
GRI 207	Tax 2019
207-1	Approach to tax	―	―	―
207-2	Tax governance, control, and risk management	Corporate Governance＞Audit Committee Report	85-86	Sustainability＞Governance＞Risk Management
207-3	Stakeholder engagement and management of concerns related to tax	―	―	―
207-4	Country-by-country reporting	―	―	―

GRI 301-308	Topics in the GRI Standards	Applicable Topics in Integrated Report 2024	Page number (s)	Applicable Topics in Web Site
GRI 301	Materials 2016
301-1	Materials used by weight or volume	―	―	―
301-2	Recycled input materials used	R&D Strategy	68-69	Sustainability＞Innovation＞Creation of Sustainable Products
301-3	Reclaimed products and their packaging materials	R&D Strategy	68-69	Sustainability＞Innovation＞Creation of Sustainable Products
GRI 302	Energy 2016
302-1	Energy consumption within the organization	Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
302-1	Energy consumption within the organization	Environmental Strategy＞Climate Change	62-63	Sustainability＞ESG Library＞ESG Data
302-2	Energy consumption outside of the organization	―	―	―
302-3	Energy intensity	Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
302-4	Reduction of energy consumption	Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
302-5	Reductions in energy requirements of products and services	―	―	―
GRI 303	Water and Effluents 2018
303-1	Interactions with water as a shared resource	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
303-2	Management of water discharge-related impacts	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
303-3	Water withdrawal	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
303-3				Sustainability＞ESG Library＞ESG Data (Environment)
303-4	Water discharge	―	―	Sustainability＞ESG Library＞ESG Data (Environment)
303-5	Water consumption	Financial and Non-Financial Highlights	37	Sustainability＞Environment＞Resources and Environment
303-5	Water consumption	Environmental Strategy＞Resources and Environment	64	Sustainability＞ESG Library＞ESG Data (Environment)
GRI 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	―	―	―
GRI 305	Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Financial and Non-Financial Highlights	37	Sustainability＞Environment＞Climate change
305-1	Direct (Scope 1) GHG emissions	Environmental Strategy＞Climate Change	62-63	Sustainability＞ESG Library＞ESG Data (Environment)
305-2	Energy indirect (Scope 2) GHG emissions	Financial and Non-Financial Highlights	37	Sustainability＞Environment＞Climate change
305-2	Energy indirect (Scope 2) GHG emissions	Environmental Strategy＞Climate Change	62-63	Sustainability＞ESG Library＞ESG Data (Environment)
305-3	Other indirect (Scope 3) GHG emissions	Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
305-3	Other indirect (Scope 3) GHG emissions	Environmental Strategy＞Climate Change	62-63	Sustainability＞ESG Library＞ESG Data (Environment)
305-4	GHG emissions intensity	Financial and Non-Financial Highlights	37	Sustainability＞Environment＞Climate change
305-4	GHG emissions intensity	Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
305-5	Reduction of GHG emissions	Environmental Strategy＞Climate Change	62-63	Sustainability＞Environment＞Climate change
305-6	Emissions of ozone-depleting substances (ODS)	―	―	―
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	―	―	Sustainability＞ESG Library＞ESG Data (Environment)
GRI 306	Waste 2020
306-1	Waste generation and significant waste-related impacts	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
306-2	Management of significant waste-related impacts	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
306-3	Waste generated	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
306-3	Waste generated	Environmental Strategy＞Resources and Environment	64	Sustainability＞ESG Library＞ESG Data (Environment)
306-4	Waste diverted from disposal	Environmental Strategy＞Resources and Environment	64	Sustainability＞Environment＞Resources and Environment
306-4	Waste diverted from disposal	Environmental Strategy＞Resources and Environment	64	Sustainability＞ESG Library＞ESG Data (Environment)
306-5	Waste directed to disposal	―	―	Sustainability＞ESG Library＞ESG Data (Environment)
GRI 308	Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Our actions for sustainable procurement
308-1		Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Basic Policy
308-2	Negative environmental impacts in the supply chain and actions taken	Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Risk Assessment

GRI 401-418	Topics in the GRI Standards	Applicable Topics in Integrated Report 2024	Page number (s)	Applicable Topics in Web Site
GRI 401	Employment 2016
401-1	New employee hires and employee turnover	―	―	Sustainability＞ESG Library＞ ESG Data (Social)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	―	―	―
401-3	Parental leave	―	―	Sustainability＞ESG Library＞ ESG Data (Social)
GRI 402	Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	―	―	―
GRI 403	Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
403-2	Hazard identification, risk assessment, and incident investigation	Sustainability as the Prerequisite for MSV	31-33	Sustainability＞Sustainability initiatives＞Materiality
403-2		Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
403-3	Occupational health services	―	―	―
403-4	Worker participation, consultation, and communication on occupational health and safety	Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
403-5	Worker training on occupational health and safety	Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
403-6	Promotion of worker health	―	―	Sustainability＞Society＞Occupational safety and health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	―	―	Sustainability＞Society＞Occupational safety and health
403-8	Workers covered by an occupational health and safety management system	Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
403-9	Work-related injuries	Safe People and Operations	70	Sustainability＞Society＞Occupational safety and health
403-10	Work-related ill health	―	―	―
GRI 404	Training and Education 2016
404-1	Average hours of training per year per employee	―	―	Sustainability＞Society＞Human Resource Strategy
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Strategy	65-67	Sustainability＞Society＞Human Resource Strategy
404-3	Percentage of employees receiving regular performance and career development reviews	―	―	―
GRI 405	Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Human Resource Strategy	65-67	Sustainability＞Society＞Diversity and inclusion
		Directors and Executive Officers	94-96	Sustainability＞Governance＞The Board of Directors
		Directors and Executive Officers	94-96	About＞Director
405-2	Ratio of basic salary and remuneration of women to men	―	―	Sustainability＞Society＞Diversity and inclusion
GRI 406	Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	―	―	―
GRI 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	―	―	―
GRI 408	Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	―	―	―
GRI 409	Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	―	―	―
GRI 410	Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	―	―	―
GRI 411	Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	―	―	―
GRI 413	Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Growth with Communities	71	Sustainability＞Society＞Growth with communities
413-2	Operations with significant actual and potential negative impacts on local communities	―	―	―
GRI 414	Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Our actions for sustainable procurement
414-1	New suppliers that were screened using social criteria	Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Basic Policy
414-2	Negative social impacts in the supply chain and actions taken	Sustainable Procurement	72-73	Sustainability＞Sustainable Procurement＞Risk Assessment
GRI 415	Public Policy 2016
415-1	Political contributions	―	―	―
GRI 416	Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	R&D Strategy	68-69	Sustainability＞Innovation＞Management of chemical substances
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	―	―	―
GRI 417	Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	R&D Strategy	68-69	Sustainability＞Innovation＞Creation of Sustainable Products
417-2	Incidents of non-compliance concerning product and service information and labeling	―	―	―
417-3	Incidents of non-compliance concerning marketing communications	―	―	―
GRI 418	Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	―	―	―

GRI Standards (1, 2 and, 3)

GRI Standards (Topic-specific)