GRI Content Index


GRI Content Index (As of August 20, 2024) [PDF 3.48MB / 5 pages]

Universal Standards

GRI 2: General Disclosures 2021

DISCLOSURE LOCATION
1. The organization and its reporting practices
2-1 Organizational details HOME>Corporate Outline>Company Information>Company Overview
2-2 Entities included in the organization’s sustainability reporting HOME>Corporate Outline>Company Information>Business Locations
2-3 Reporting period, frequency and contact point Annual Report 2024 P.3
Annual Report 2024 P.64
2-4 Restatements of information Not applicable
2-5 External assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships Corporate Outline (Japanese version only) P.3-6
HOME>Corporate Outline>Company Information>Business Locations
HOME>Corporate Outline>Company Information>Company Overview
HOME>Corporate Outline>Business Model
2-7 Employees Annual Securities Report P.6
Annual Report 2024 P.35
2-8 Workers who are not employees
3. Governance
2-9 Governance structure and composition Annual Report 2024 P.41
Annual Securities Report P.36
Corporate Governance Report P.7
Annual Report 2024 P.54
2-10 Nomination and selection of the highest governance body  Articles of Incorporation
Corporate Governance Report P.3
2-11 Chair of the highest governance body Corporate Governance Report P.7
2-12 Role of the highest governance body in overseeing the management of impacts Annual Report 2024 P.30
Annual Report 2024 P.39
2-13 Delegation of responsibility for managing impacts Annual Report 2024 P.30
2-14 Role of the highest governance body in sustainability reporting  Annual Report 2024 P.30
2-15 Conflicts of interest Corporate Governance Report P.3
Artner’s Approaches to Implementing Japan’s Corporate Governance Code P.15
Annual Securities Report P.27
2-16 Communication of critical concerns Annual Report 2024 P.30
2-17 Collective knowledge of the highest governance body HOME>Sustainability>Governance>Corporate Governance>Artner’s Approaches to Implementing Japan’s Corporate Governance Code>Section 4: Responsibilities of the Board>Principle 4.14 Director and Kansayaku Training
2-18 Evaluation of the performance of the highest governance body Artner’s Approaches to Implementing Japan’s Corporate Governance Code P.19
Annual Report 2024 P.46
2-19 Remuneration policies Annual Securities Report P.39-40
2-20 Process to determine remuneration Annual Report 2024 P.45
Current Report (Japanese version only) p.2
2-21 Annual total compensation ratio
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Annual Report 2024 P.7
2-23 Policy commitments Annual Report 2024 P.29
Annual Report 2024 P.37
Annual Report 2024 P.38
Annual Report 2024 P.40
2-24 Embedding policy commitments Annual Report 2024 P.37-38
2-25 Processes to remediate negative impacts Annual Report 2024 P.48
2-26 Mechanisms for seeking advice and raising concerns Annual Report 2024 P.48
2-27 Compliance with laws and regulations Annual Report 2024 P.61-62
2-28 Membership associations 
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Annual Report 2024 P.39
2-30 Collective bargaining agreements Annual Securities Report P.6

GRI 3: Material Topics 2021

DISCLOSURE LOCATION
3-1 Process to determine material topics Annual Report 2024 P.17
3-2 List of material topics Annual Report 2024 P.17
3-3 Management of material topics Annual Report 2024 P.61-62

Topic Standards(Economic)

GRI 201: Economic Performance 2016

DISCLOSURE LOCATION
201-1 Direct economic value generated and distributed Annual Securities Report P.3
Annual Securities Report P.46
201-2 Financial implications and other risks and opportunities due to climate change HOME>Sustainability>Environmental>Climate Change(Information Disclosure Based on TCFD Recommendations)>Summary of scenario analysis results (risks and opportunities)
HOME>Investor Relations>Management Policy>Business and Other Risks>Climate Change
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report P.56
201-4 Financial assistance received from government

GRI 202: Market Presence 2016

DISCLOSURE LOCATION
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
Home>Recruitment>Administrative staff positions (new graduates)>Qualification acquisition assistance program (Japanese only)
Home>Recruitment>Engineer positions (new graduates)>Engineers who want to earn high pay>Qualification acquisition assistance program (Japanese only)
Home>Recruitment>Engineer positions (new graduates)>Engineers who want to work in specific locations>Qualification acquisition assistance program (Japanese only)
Home>Recruitment>Engineer positions (new graduates)>Engineers who want to be involved in production>Qualification acquisition assistance program (Japanese only)
202-2 Proportion of senior management hired from the local community

GRI 203: Indirect Economic Impacts 2016

DISCLOSURE LOCATION
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts

GRI 204: Procurement Practices 2016

DISCLOSURE LOCATION
204-1 Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016

DISCLOSURE LOCATION
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures Annual Report 2024 P.48
205-3 Confirmed incidents of corruption and actions taken Annual Report 2024 P.61-62

GRI 206: Anti-competitive Behavior 2016

DISCLOSURE LOCATION
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Not applicable

GRI 207: Tax 2019

DISCLOSURE LOCATION
207-1 Approach to tax Home>Sustainability>Governance>Compliance>Tax Policy
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting

Topic Standards(Environmental)

GRI 301: Materials 2016

DISCLOSURE LOCATION
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

GRI 302: Energy 2016

DISCLOSURE LOCATION
302-1 Energy consumption within the organization Annual Report 2024 P.61-62
302-2 Energy consumption outside of the organization
302-3 Energy intensity Annual Report 2024 P.61-62
302-4 Reduction of energy consumption Annual Report 2024 P.61-62
302-5 Reductions in energy requirements of products and services

GRI 303: Water and Effluents 2018

DISCLOSURE LOCATION
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
302-4 Water discharge
303-5 Water consumption

GRI 304: Biodiversity 2016

DISCLOSURE LOCATION
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside
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

DISCLOSURE LOCATION
305-1 Direct (Scope 1) GHG emissions Annual Report 2024 P.61-62
Annual Report 2024 P.31
305-2 Energy indirect (Scope 2) GHG emissions Annual Report 2024 P.61-62
Annual Report 2024 P.31
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity Annual Report 2024 P.61-62
305-5 Reduction of GHG emissions Annual Report 2024 P.61-62
Annual Report 2024 P.31
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

GRI 306: Waste 2020

DISCLOSURE LOCATION
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal

GRI 308: Supplier Environmental Assessment 2016

DISCLOSURE LOCATION
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

Topic Standards(Social)

GRI 401: Employment 2016

DISCLOSURE LOCATION
401-1 New employee hires and employee turnover Annual Report 2024 P.61-62
Annual Securities Report P.3
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave Annual Report 2024 P.35

GRI 402: Labor/Management Relations 2016

DISCLOSURE LOCATION
402-1 Minimum notice periods regarding operational changes We handle notices according to internal operational rules and the details of said notices.

GRI 403: Occupational Health and Safety 2018

DISCLOSURE LOCATION
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services Annual Report 2024 P.34
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety Annual Report 2024 P.34
403-6 Promotion of worker health Annual Report 2024 P.34
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries Annual Report 2024 P.34
403-10 Work-related ill health Annual Report 2024 P.34

GRI 404: Training and Education 2016

DISCLOSURE LOCATION
404-1 Average hours of training per year per employee Annual Report 2024 P.61-62
404-2 Programs for upgrading employee skills and transition assistance programs Home>Sustainability>Social>Talent Development
Home>Corporate Outline>Education and Training>Training Curriculum
Home>Corporate Outline>Education and Training>New Employee Training
Home>Corporate Outline>Education and Training>Career Support Courses (Japanese only)
Home>Corporate Outline>Education and Training>Skill Development Seminars(Japanese only)
Home>Corporate Outline>Education and Training>Qualification acquisition assistance program (Japanese only)
Home>Corporate Outline>Job Change Assistance
404-3 Percentage of employees receiving regular performance and career development reviews Annual Report 2024 P.36

GRI 405: Diversity and Equal Opportunity 2016

DISCLOSURE LOCATION
405-1 Diversity of governance bodies and employees Annual Report 2024 P.35-36
Annual Securities Report P.36-37
405-2 Ratio of basic salary and remuneration of women to men Annual Report 2024 P.27
Annual Securities Report P.6

GRI 406: Non-discrimination 2016

DISCLOSURE LOCATION
406-1 Incidents of discrimination and corrective actions taken Not applicable

GRI 407: Freedom of Association and Collective Bargaining 2016

DISCLOSURE LOCATION
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

DISCLOSURE LOCATION
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI 409: Forced or Compulsory Labor 2016

DISCLOSURE LOCATION
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410: Security Practices 2016

DISCLOSURE LOCATION
410-1 Security personnel trained in human rights policies or procedures

GRI 411: Rights of Indigenous Peoples 2016

DISCLOSURE LOCATION
411-1 Incidents of violations involving rights of indigenous peoples Not applicable

GRI 413: Local Communities 2016

DISCLOSURE LOCATION
413-1 Operations with local community engagement, impact assessments, and development programs Annual Report 2024 P.38
413-2 Operations with significant actual and potential negative impacts on local communities

GRI 414: Supplier Social Assessment 2016

DISCLOSURE LOCATION
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken

GRI 415: Public Policy 2016

DISCLOSURE LOCATION
415-1 Political contributions

GRI 416: Customer Health and Safety 2016

DISCLOSURE LOCATION
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Not applicable

GRI 417: Marketing and Labeling 2016

DISCLOSURE LOCATION
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling Not applicable
417-3 Incidents of non-compliance concerning marketing communications Not applicable

GRI 418: Customer Privacy 2016

DISCLOSURE LOCATION
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Not applicable
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