SUSTAINABILITY FOR THE MEDIA DO GROUPGRI STANDARDS COMPARISON TABLE
| Statement of Use | MEDIA DO reports in accordance with the GRI Standards for the period from March 2024 to February 2025. |
|---|---|
| GRI Standards Used | GRI 1: Foundation 2021 |
| GRI Sector Standards Used | No applicable sector standards currently available. |
General Disclosures
| Disclosure Number | Disclosure Title | Location (or Reason for Omission) |
|---|---|---|
| GRI 2: General Disclosures 2021 | ||
| 2-1 | Organizational details | Company Profile |
| 2-2 | Entities included in the organization’s sustainability reporting |
Company Profile ESG Highlights |
| 2-3 | Reporting period, frequency, and contact point | List of Contacts |
| 2-4 | Restatements of information | Not applicable |
| 2-5 | External assurance | External assurance for sustainability information has not been obtained at this time. |
| 2-6 | Activities, value chain, and other business relationships | Our Business |
| 2-7 | Employees |
ESG Highlights Annual Securities Report (p.10) (Japanese only) |
| 2-8 | Workers who are not employees |
ESG Highlights Annual Securities Report (p.10) (Japanese only) |
| 2-9 | Governance structure and composition | Corporate Governance (Corporate Governance System) |
| 2-10 | Nomination and selection of the highest governance body | Corporate Governance (Policies for Appointment of Directors and Audit & Supervisory Board Members / Activities of the Nomination and Compensation Committee) |
| 2-11 | Chair of the highest governance body | Corporate Governance (Corporate Governance System) |
| 2-12 | Role of the highest governance body in overseeing the management of impacts |
Sustainability Promotion System Materiality Issues |
| 2-13 | Delegation of responsibility for managing impacts | Sustainability Promotion System |
| 2-14 | Role of the highest governance body in sustainability reporting | Annual Securities Report (p.41) (Japanese only) |
| 2-15 | Conflicts of interest | Corporate Governance Report |
| 2-16 | Communication of critical concerns | Risk Management |
| 2-17 | Collective knowledge of the highest governance body | Corporate Governance (Skills Matrix) |
| 2-18 | Evaluation of the performance of the highest governance body | Corporate Governance (Evaluation of Effectiveness of the Board of Directors) |
| 2-19 | Remuneration policies | Corporate Governance (Excutive compensation) |
| 2-20 | Process to determine remuneration | Corporate Governance (Executive compensation / Activities of the Nomination and Compensation Committee) |
| 2-21 | Annual total compensation ratio | Not disclosed |
| 2-22 | Statement on sustainable development strategy |
CEO Message Sustainability Management |
| 2-23 | Policy commitments |
Environment Policy Human Rights Policy Basic Human Resouce Policy Basic Corporate Governance Policy Basic Compliance Policy and Code of Conduct Basic Information Security Policy Basic Policy for Intellectual Property Basic Tax Policy Basic Anti-Corruption Policy |
| 2-24 | Embedding policy commitments |
Sustainability Promotion System Corporate Governance Risk Management |
| 2-25 | Processes to remediate negative impacts |
Basic Compliance Policy and Code of Conduct Risk Management Corporate Governance Report (IV. Internal Control Systems) |
| 2-26 | Mechanisms for seeking advice and raising concerns | Basic Corporate Governance Policy |
| 2-27 | Compliance with laws and regulations |
Basic Compliance Policy and Code of Conduct Human Rights Policy ESG Highlights |
| 2-28 | Membership associations |
Climate Change Adaptation Contribution to Society & the Publishing Industry Stakeholder Engagement |
| 2-29 | Approach to stakeholder engagement | Stakeholder Engagement |
| 2-30 | Collective bargaining agreements | No labor union exists within the Group; therefore, no collective bargaining agreements are in place. |
| GRI 3: Material Topics 2021 | ||
| 3-1 | Process to determine material topic |
Sustainability Promotion System Material Issues |
| 3-2 | List of material topics | Material Issues |
| 3-3 | Management of material topics | Material Issues |
Topic-specific Standards
| Disclosure Number | Disclosure Title | Location (or Reason for Omission) |
|---|---|---|
| GRI 201: Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed |
Consolidated Financial Highlights Financial Results Briefing Q4 and Full-Year FYE 2.25 (Ended February 28, 2025) (p.15-16) Annual Securities Report (p.40, 61) (Japanese only) ESG Highlights |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Climate Change Adaptation |
| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Securities Report (p.80) (Japanese only) |
| 201-4 | Financial assistance received from government | No significant financial assistance (e.g., subsidies, tax incentives, loan guarantees) was received from the government during the reporting period. |
| GRI 202: Market Presence 2016 | ||
| 202-1 | Ratio of standard entry-level wage by gender compared to local minimum wage | Not disclosed |
| 202-2 | Proportion of senior management hired from the local community | Not disclosed |
| GRI 203: Indirect Economic Impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported |
Contribution to Society & the Publishing Industry Medium-Term Management Plan (p.17-23) |
| 203-2 | Significant indirect economic impacts |
Financial Results Briefing Q4 and Full-Year FYE 2.25 (Ended February 28, 2025) (p.15) Materials for New Investors (p.34-44) |
| GRI 204: Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | Not disclosed |
| GRI 205: Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption |
Risk Management Basic Anti-Corruption Policy |
| 205-2 | Communication and training about anti-corruption policies and procedures |
Basic Anti-Corruption Policy ESG Highlights |
| 205-3 | Confirmed incidents of corruption and actions taken | No material confirmed incidents of corruption or legal actions during the reporting period. |
| GRI 206: Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | No material legal actions related to anti-competitive behavior, anti-trust, or monopoly practices during the reporting period. |
| GRI 207: Tax 2019 | ||
| 207-1 | Approach to tax | Basic Tax Policy |
| 207-2 | Tax governance, control, and risk management |
Basic Corporate Governance Policy Basic Tax Policy |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Basic Tax Policy |
| 207-4 | Country-by-country reporting | The Group conducts its operations in compliance with tax regulations and recognizes that the risk of non-compliance is low. Given the relatively low ratio of overseas sales, country-by-country reporting is not considered material and is therefore not disclosed at this time. |
| GRI301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | The Group’s business activities do not primarily involve the manufacturing of physical products or the large-scale consumption of raw materials; therefore, this information is not considered material. |
| 301-2 | Recycled input materials used | The Group’s business activities do not primarily involve the manufacturing of physical products or the use of recycled materials; therefore, this information is not considered material. |
| 301-3 | Reclaimed products and their packaging materials | The Group’s business activities do not involve reclaiming products or packaging materials; therefore, this information is not considered material. |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | ESG Highlights |
| 302-2 | Energy consumption outside of the organization | Not disclosed |
| 302-3 | Energy intensity | Not disclosed |
| 302-4 | Reduction of energy consumption | Not disclosed |
| 302-5 | Reductions in energy requirements of products and services | Not disclosed |
| GRI 303: Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | The Group’s business activities have minimal direct impact on water resources. Risk assessments or stakeholder dialogues related to water stress have not been conducted at this time. |
| 303-2 | Management of water discharge-related impacts | The Group’s business activities do not involve production processes that generate water discharge. |
| 303-3 | Water withdrawal | ESG Highlights |
| 303-4 | Water discharge | The Group’s business activities do not involve production processes that generate water discharge. |
| 303-5 | Water consumption | ESG Highlights |
| 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 | The Group’s business activities are not adjacent to areas of high biodiversity value; therefore, this information is not considered material. |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | The Group’s business activities are primarily office-based, with minimal direct impact on biodiversity. |
| 304-3 | Habitats protected or restored | The Group has not undertaken direct activities to protect or restore habitats. |
| 304-4 | IUCN Red List species and national conservation list species affected by operations | No such species are identified as being affected by the Group’s business activities. |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions |
ESG Highlights Climate Change Adaptation |
| 305-2 | Energy indirect (Scope 2) GHG emissions |
ESG Highlights Climate Charge Adaptation |
| 305-3 | Other indirect (Scope 3) GHG emissions | Not disclosed |
| 305-4 | GHG emissions intensity | Not disclosed |
| 305-5 | Reduction of GHG emissions |
ESG Highlights Climate Charge Adaptation |
| 305-6 | Emissions of ozone-depleting substances (ODS) | The Group’s operations do not emit ozone-depleting substances (ODS). |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | The Group’s operations do not emit nitrogen oxides (NOx), sulfur oxides (SOx), or other significant air pollutants. |
| GRI 306: Waste 2020 | ||
| 306-2 | Management of significant waste-related impacts | Not disclosed |
| 306-3 | Waste generated | Not disclosed |
| 306-4 | Waste diverted from disposal | Not disclosed |
| 306-5 | Waste directed to disposal | Not disclosed |
| GRI 308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | Not disclosed |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Not disclosed |
| GRI 401: Employment 2016 | ||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Not disclosed |
| 401-3 | Parental leave |
Work Environment (Japanese only) ESG Highlights |
| GRI 402: Labor/Management Relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | The Group complies with legal requirements and has not established additional internal standards or policies. |
| GRI 403: Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | No occupational health and safety management system has been implemented at this time. |
| 403-2 | Hazard identification, risk assessment, and incident investigation |
Risk Management Material Issues |
| 403-3 | Occupational health services | ESG Highlights |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Not disclosed |
| 403-5 | Worker training on occupational health and safety | Not disclosed |
| 403-6 | Promotion of worker health | Not disclosed |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Not disclosed |
| 403-8 | Workers covered by an occupational health and safety management system | Not disclosed |
| 403-9 | Work-related injuries | ESG Highlights |
| 403-10 | Work-related ill health | Not disclosed |
| GRI 404: Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | Not disclosed |
| 404-2 | Programs for upgrading employee skills and transition assistance programs |
Basic Human Resource Policy Talent Growth & Hiring |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Not disclosed |
| GRI 405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees |
Corporate Governance Report Improvement of Work Envitonment ESG Highlights |
| 405-2 | Ratio of basic salary and remuneration of women to men | Annual Securities Report (p.10) (Japanese only) |
| GRI 406: Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | No confirmed cases of discrimination or legal actions during the reporting period. |
| 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 | Not disclosed |
| GRI 408: Child Labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Not disclosed |
| GRI 409: Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Not disclosed |
| GRI 410: Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | The Group’s operations are primarily office-based and do not involve security activities with high human rights risk; therefore, this disclosure is not considered material. |
| GRI 411: Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | The Group does not operate in areas where indigenous peoples reside; therefore, this disclosure is not considered material. |
| GRI 413: Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs |
Material Issues Stakeholder Engagement |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | The Group’s operations are primarily office-based and are not considered to pose significant negative impacts on local communities. |
| GRI 414: Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | Social assessments of suppliers are not currently conducted. |
| 414-2 | Negative social impacts in the supply chain and actions taken | Assessments of negative social impacts in the supply chain are not currently conducted. |
| GRI 415: Public Policy 2016 | ||
| 415-1 | Political contributions | Not disclosed |
| GRI 416: Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | The Group’s operations do not involve products or services with significant health and safety impacts; therefore, such assessments are not conducted. |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | No legal violations, fines, or sanctions related to the safety of the Group’s products or services occurred during the reporting period. |
| GRI 417: Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | The Group’s operations do not involve products or services with significant health and safety impacts; therefore, this disclosure is not considered material. |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | No material incidents or legal actions related to product or service information and labeling occurred during the reporting period. |
| 417-3 | Incidents of non-compliance concerning marketing communications | No material incidents or legal actions related to marketing communications occurred during the reporting period. |
| GRI 418: Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | No complaints, significant incidents, or legal actions related to breaches of privacy or loss, theft, or unauthorized access to customer data occurred during the reporting period. |
