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Sustainability Reporting Guidelines Version 3.0 (G3 Guidelines), Published by the Global Reporting Initiative (GRI)

1.Strategy and Analysis

Item	Indicator	CSR report (Japanese only)	Contents	Financial Statements
1.1	Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.	P4-5 P6-7 P32-33	Message from the Chairman Top Message The Benesse Group's CSR Third-Party Opinions	-
1.2	Description of key impacts, risks, and opportunities.	P6-7	Top Message	Review of Operations (Japanese only) (P17-20)

Item

Indicator

CSR report (Japanese only)

Contents

Financial Statements

1.1

Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.

P4-5

P6-7

P32-33

Message from the Chairman

Top Message

The Benesse Group's CSR

Third-Party Opinions

1.2

Description of key impacts, risks, and opportunities.

P6-7

Top Message

Review of Operations (Japanese only) (P17-20)

2.Organizational Profile

Item	Indicator	CSR report (Japanese only)	Contents	Financial Statements
2.1	Name of the organization.	P34-35	-	Financial Statements (Japanese only) (P1) Corporate Data (Japanese only) (P8-9)
2.2	Primary brands, products, and/or services.	P34-35	-	Corporate Data (Japanese only) (P5-6)
2.3	Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	P21 P34-35	Corporate Governance	Corporate Data (Japanese only) (P7-10) Corporate Governance (Japanese only) (P46-49)
2.4	Location of organization's headquarters.	P34-35	-	Financial Statements (Japanese only) (P1)
2.5	Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	P8-13	Feature 1: Kodomo Challenge for Chinese children Safe and Secure Products and Services	Review of Operations (Japanese only) (P20)
2.6	Nature of ownership and legal form.	P34-35	-	Corporate Governance (Japanese only) (P28, P34-35)
2.7	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	P21 P34-35	-	Review of Operations (Japanese only) (P13-15)
2.8	Scale of the reporting organization, including: Number of employees; Net sales (for private sector organizations) or net revenues (for public sector organizations); Total capitalization broken down in terms of debt and equity (for private sector organizations); and Quantity of products or services provided	P34-35	-	Corporate Data (Japanese only) (P10) Review of Operations (Japanese only) (P13-15) Accounting Policys (Japanese only) (P55-58)
2.9	Significant changes during the reporting period regarding size, structure, or ownership including: The location of, or changes in operations, including facility openings, closings, and expansions; and Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).	P24-25	Providing New Value	Review of Operations (Japanese only) (P22-25)
2.10	Awards received in the reporting period.	P23 P24-25	Responsibility to Shareholders and Investors Safe and Secure Products and Services Social Contribution Activities Promoting Environmental Activities	-

3.Report Parameters

Item	Indicator	CSR report (Japanese only)	Contents	Financial Statements
Report Profile
3.1	Reporting period (e.g., fiscal/calendar year) for information provided.	P20	Editorial Policy	-
3.2	Date of most recent previous report (if any).	back cover	Editorial Policy	-
3.3	Reporting cycle (annual, biennial, etc.)	back cover	Editorial Policy	-
3.4	Contact point for questions regarding the report or its contents.	back cover	Editorial Policy	-
Report Scope and Boundary
3.5	Process for defining report content, including: Determining materiality; Prioritizing topics within the report; and Identifying stakeholders the organization expects to use the report.	P2-3	Approach to CSR and Basic Policy Editorial Policy	-
3.6	Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).	P20	Editorial Policy	-
3.7	State any specific limitations on the scope or boundary of the report.	P30-31	Environmental Management Environmentally Conscious Manufacturing	-
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.	-	-	-
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.	P8-13 P20 P26-27 P30-31 P34-35	Feature 1: Kodomo Challenge for Chinese children Responsibility to Shareholders and Investors Utilizing Human Resources Environmentally Conscious Manufacturing Editorial Policy	-
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).	-	-	-
3.11	Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	P26-27	Utilizing Human Resources	-
GRI Content Index
3.12	Table identifying the location of the Standard Disclosures in the report.	-	GRI Guidelines Reference Table	-
Assurance
3.13	Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).	-	Third-Party Opinions	-

4.Governance, Commitments, and Engagement

Item	Indicator	CSR report (Japanese only)	Contents	Financial Statements
Governance
4.1	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	P21-23 P32-33	CSR Promotion Structure Corporate Governance	Corporate Governance (Japanese only) (P46-49)
4.2	Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).	P21-23	Corporate Governance	Corporate Governance (Japanese only) (P46-49)
4.3	For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.	-	-	Corporate Governance (Japanese only) (P46-49)
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.	P21-23 P26-27	Corporate Governance Responsibility to Shareholders and Investors Creating Employee-centered Workplaces	Corporate Governance (Japanese only) (P46-49)
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).	-	-	Corporate Governance (Japanese only) (P50-51)
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided.	P21-23	Corporate Governance	Corporate Governance (Japanese only) (P46-49)
4.7	Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.	-	-	Corporate Governance (Japanese only) (P46-52)
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.	P2 P6-7 P21-23 P30-31	Top Message Approach to CSR and Basic Policy Compliance Safe and Secure Products and Services Utilizing Human Resources Environmental Management	-
4.9	Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.	P2 P21-23 P26-27 P32-33	The United Nations' Global Compact Approach to CSR and Basic Policy Corporate Governance Risk Management Utilizing Human Resources The Benesse Group's Environment	Corporate Governance (Japanese only) (P46-52)
4.10	Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.	-	-	-
Commitments to External Initiatives
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the organization.	P8-13 P21-23 P30-31	Process of developing and delivering Kodomo Challenge courses in Chinese Risk Management Compliance Safe and Secure Products and Services Environmental Management	Corporate Governance (Japanese only) (P47-48)
4.12	Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.	P2 P24-25	The United Nations' Global Compact Safe and Secure Products and Services	-
4.13	Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: Has positions in governance bodies; Participates in projects or committees; Provides substantive funding beyond routine membership dues; or Views membership as strategic.	-	-	-
Stakeholder Engagement
4.14	List of stakeholder groups engaged by the organization.	-	-	-
4.15	Basis for identification and selection of stakeholders with whom to engage.	-	-	-
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.	P8-13 P21-23 P26-27 P28-29 P32-33	The Benesse Group's CSR Process of developing and delivering Kodomo Challenge courses in Chinese Responsibility to Shareholders and Investors Creating Employee-centered Workplaces Activities Based in Local Communities Safe and Secure Products and Services	-
4.17	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.	P32-33	The Benesse Group's CSR	-

5.Management Approach and Performance Indicators

Item	Indicator	CSR report (Japanese only)	Contents	Financial Statements
Economic
	Management Approach	P6-7	Top Message	-
Economic Performance Indicators
Aspect: Economic Performance
CORE EC1.	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	P34-35	Support Programs in Response to the Great East Japan Earthquake Responsibility to Shareholders and Investors	Corporate Data (Japanese only) (P2, P10)
CORE EC2.	Financial implications and other risks and opportunities for the organization's activities due to climate change.	-	-	-
CORE EC3.	Coverage of the organization's defined benefit plan obligations.	-	-	Accounting Policys (Japanese only) (P94)
CORE EC4.	Significant financial assistance received from government.	-	-	-
Aspect: Market Presence
ADD EC5.	Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.	-	-	-
CORE EC6.	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	-	-	-
CORE EC7.	Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.	-	-	-
Aspect: Indirect Economic Impacts
CORE EC8.	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.	P28-29	Social Contribution Activities	-
ADD EC9.	Understanding and describing significant indirect economic impacts, including the extent of impacts.	-	-	-
Environmental
	Management Approach	P30-31	Environmental Management	-
Environment Performance Indicators
Aspect: Materials
CORE EN1.	Materials used by weight or volume.	P30-31	Environmental Management	-
CORE EN2.	Percentage of materials used that are recycled input materials.	-	-	-
Aspect: Energy
CORE EN3.	Direct energy consumption by primary energy source.	-	-	-
CORE EN4.	Indirect energy consumption by primary source.	P30-31	Environmental Management	-
ADD EN5.	Energy saved due to conservation and efficiency improvements.	-	-	-
ADD EN6.	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.	P30-31	Environmentally Conscious Manufacturing	-
ADD EN7.	Initiatives to reduce indirect energy consumption and reductions achieved.	-	-	-
Aspect: Water
CORE EN8.	Total water withdrawal by source.	P30-31	Environmental Management	-
ADD EN9.	Water sources significantly affected by withdrawal of water.	-	-	-
ADD EN10.	Percentage and total volume of water recycled and reused.	-	-	-
Aspect: Biodiversity
CORE EN11.	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	-	-	-
CORE EN12.	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	-	-	-
ADD EN13.	Habitats protected or restored.	-	-	-
ADD EN14.	Strategies, current actions, and future plans for managing impacts on biodiversity.	-	-	-
ADD EN15.	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.	-	-	-
Aspect: Emissions, Effluents, and Waste
CORE EN16.	Total direct and indirect greenhouse gas emissions by weight.	P30-31	Environmental Management	-
CORE EN17.	Other relevant indirect greenhouse gas emissions by weight.	-	-	-
ADD EN18.	Initiatives to reduce greenhouse gas emissions and reductions achieved.	-	Environmentally Conscious Manufacturing	-
CORE EN19.	Emissions of ozone-depleting substances by weight.	-	-	-
CORE EN20.	NO, SO, and other significant air emissions by type and weight.	-	-	-
CORE EN21.	Total water discharge by quality and destination.	-	-	-
CORE EN22.	Total weight of waste by type and disposal method.	P30-31	Environmental Management	-
CORE EN23.	Total number and volume of significant spills.	-	-	-
ADD EN24.	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.	-	-	-
ADD EN25.	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.	-	-	-
Aspect: Products and Services
CORE EN26.	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	P30-31	Environmental Management	-
CORE EN27.	Percentage of products sold and their packaging materials that are reclaimed by category.	P30-31	Environmentally Conscious Manufacturing	-
Aspect : Compliance
CORE EN28.	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.	-	-	-
Aspect : Transport
ADD EN29.	Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.	-	-	-
Aspect : Overall
ADD EN30.	Total environmental protection expenditures and investments by type.	-	-	-
Social Performance Indicators
Labor Practices and Decent Work
	Management Approach	P2	The United Nations' Global Compact	-
Labor Practices and Decent Work Performance Indicators
Aspect: Employment
CORE LA1.	Total workforce by employment type, employment contract, and region.	P34-35	-	Corporate Data (Japanese only) (P10)
CORE LA2.	Total number and rate of employee turnover by age group, gender, and region.	P26-27	Utilizing Human Resources	-
ADD LA3.	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.	P26-27	Creating Employee-centered Workplaces	-
Aspect: Labor/Management Relations
CORE LA4.	Percentage of employees covered by collective bargaining agreements.	-	-	Corporate Data (Japanese only) (P10)
CORE LA5.	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.	-	-	-
Aspect: Occupational Health and Safety
ADD LA6.	Percentage of total workforce represented in formal joint management — worker health and safety committees that help monitor and advise on occupational health and safety programs.	-	-	-
CORE LA7.	Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region.	-	-	-
CORE LA8.	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	-	-	-
ADD LA9.	Health and safety topics covered in formal agreements with trade unions.	-	-	-
Aspect: Training and Education
CORE LA10.	Average hours of training per year per employee by employee category.	-	-	-
ADD LA11.	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	-	Utilizing Human Resources	-
ADD LA12.	Percentage of employees receiving regular performance and career development reviews.	-	-	-
Aspect: Diversity and Equal Opportunity
CORE LA13.	Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.	P26-27	Utilizing Human Resources	-
CORE LA14.	Ratio of basic salary of men to women by employee category.	-	-	-
Human Rights
	Management Approach	P2	The United Nations' Global Compact	-
Human Rights Performance Indicators
Aspect: Investment and Procurement Practices
CORE HR1.	Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.	-	-	-
CORE HR2.	Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.	-	-	-
ADD HR3.	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	-	-	-
Aspect: Non-discrimination
CORE HR4.	Total number of incidents of discrimination and actions taken.	-	-	-
Aspect: Freedom of Association and Collective Bargaining
CORE HR5.	Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.	-	-	-
Aspect: Child Labor
CORE HR6.	Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.	-	-	-
Aspect: Forced and Compulsory Labor
CORE HR7.	Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor.	-	-	-
Aspect: Security Practices
ADD HR8.	Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.	-	-	-
Aspect: Indigenous Rights
ADD HR9.	Total number of incidents of violations involving rights of indigenous people and actions taken.	-	-	-
Society
	Management Approach	P2 P6-7	The United Nations' Global Compact Top Message	-
Social Performance Indicators
Aspect: Community
CORE SO1.	Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.	-	-	-
Aspect: Corruption
CORE SO2.	Percentage and total number of business units analyzed for risks related to corruption.	-	-	-
CORE SO3.	Percentage of employees trained in organization's anti-corruption policies and procedures.	-	-	-
CORE SO4.	Actions taken in response to incidents of corruption.	-	-	-
Aspect : Public Policy
CORE SO5.	Public policy positions and participation in public policy development and lobbying.	-	-	-
ADD SO6.	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	-	-	-
Aspect: Anti-Competitive Behavior
ADD SO7.	Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.	-	-	-
Aspect: Compliance
CORE SO8.	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.	-	-	-
Product Responsibility
	Management Approach	-	-	-
Product Responsibility Performance Indicators
Aspect: Customer Health and Safety
CORE PR1.	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	P8-13	Process of developing and delivering Kodomo Challenge courses in Chinese	-
ADD PR2.	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.	-	-	-
Aspect : Product and Service Labeling
CORE PR3.	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	-	-	-
ADD PR4.	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	-	-	-
ADD PR5.	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	-	-	-
Aspect : Marketing Communications
CORE PR6.	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	-	-	-
ADD PR7.	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.	-	-	-
Aspect : Customer Privacy
ADD PR8.	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	-	-	-
Aspect: Compliance
CORE PR9.	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.	-	-	-