Nippon Paint : SASB Content Index

SUSTAINABILITY DISCLOSURE TOPICS

Applicable Topics in

Page

Integrated Report 2023

number (s)

TOPIC

ACCOUNTING METRIC

CODE

Value Creation Achievements (Financial

and Non-Financial Highlights)>Non-

48

Greenhouse

Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations

RT-CH-110a.1

Financial Highlights

Environmental Strategy>Climate Change

66-68

Gas Emissions

Key Non-Financial Data

131

Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions

RT-CH-110a.2

Environmental Strategy>Climate Change

66-68

reduction targets, and an analysis of performance against those targets

Air Quality

Air emissions of the following pollutants: (1) NOX (excluding N2O), (2) SOX, (3) volatile

RT-CH-120a.1

―

―

organic compounds (VOCs), and (4) hazardous air pollutants (HAPs)

Energy Management

(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable and (4)

RT-CH-130a.1

Environmental Strategy>Climate Change

66-68

total self-generated energy

Key Non-Financial Data

131

Value Creation Achievements (Financial

and Non-Financial Highlights)>Non-

48

(1) Total water withdrawn, (2) total water consumed; percentage of each in regions with

RT-CH-140a.1

Financial Highlights

High or Extremely High Baseline Water Stress

Environmental Strategy>Resources and

69-70

Environment

Water Management

Key Non-Financial Data

131

Number of incidents of non-compliance associated with water quality permits, standards

RT-CH-140a.2

―

―

and regulations

Description of water management risks and discussion of strategies and practices to mitigate

RT-CH-140a.3

Environmental Strategy>Resources and

69-70

those risks

Environment

Hazardous Waste

Environmental Strategy>Resources and

69-70

Amount of hazardous waste generated, percentage recycled

RT-CH-150a.1

Environment

Management

Key Non-Financial Data

131

Community Relations

Discussion of engagement processes to manage risks and opportunities associated with

RT-CH-210a.1

Growth with Communities

82

community interests

(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and

RT-CH-320a.1

Safe People and Operations

81

Workforce

(b) contract employees

Key Non-Financial Data

131

Health & Safety

Description of efforts to assess, monitor, and reduce exposure of employees and contract

RT-CH-320a.2

Safe People and Operations

81

workers to long-term (chronic) health risks

Product Design for Use-

Revenue from products designed for usephase resource efficiency

RT-CH-410a.1

R&D Strategy

78-79

phase Efficiency

(1) Percentage of products that contain Globally Harmonised System of Classification and

Safety & Environmental

Labelling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous

RT-CH-410b.1

―

―

Substances, (2) percentage of such products that have undergone a hazard assessment

Stewardship of Chemicals

Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with

RT-CH-410b.2

R&D Strategy

77-80

reduced human and/or environmental impact

Genetically Modified

Percentage of products by revenue that contain genetically modified organisms (GMOs)

RT-CH-410c.1

―

―

Organisms

Management of the Legal

Discussion of corporate positions related to government regulations and/or policy proposals

RT-CH-530a.1

Sustainability as the Prerequisite for MSV

41-44

& Regulatory Environment

that address environmental and social factors affecting the industry

Operational Safety,

Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and

RT-CH-540a.1

―

―

Emergency Preparedness

Process Safety Incident Severity Rate (PSISR)

& Response

Number of transport incidents

RT-CH-540a.2

―

―