GRI Content Index

Universal Standards Topic Standards(Economic) Topic Standards(Environmental) Topic Standards(Social)

GRI Content Index (As of July 23, 2025) [PDF 206KB / 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 Overview
2-2	Entities included in the organization’s sustainability reporting	HOME＞Corporate Outline＞Locations
2-2		Home＞Corporate Outline＞Group Companies
2-3	Reporting period, frequency and contact point	Annual Report 2026 P.3-4
2-3	Reporting period, frequency and contact point	Annual Report 2026 P.71-72
2-4	Restatements of information	Not applicable
2-5	External assurance	ー
2. Activities and workers
2-6	Activities, value chain and other business relationships	Corporate Outline P.3-6
		HOME＞Corporate Outline＞Locations
		HOME＞Corporate Outline＞Company Overview
		HOME＞Business Outline＞Business Model
		HOME＞Corporate Outline＞Group Companies
2-7	Employees	Annual Securities Report P.5
2-7	Employees	Annual Report 2026 P.65-66
2-8	Workers who are not employees	ー
3. Governance
2-9	Governance structure and composition	Annual Report 2026 P.45-46
		Annual Securities Report P.29-30
		Corporate Governance Report P.5
		Annual Report 2026 P.57-58
2-10	Nomination and selection of the highest governance body	Articles of Incorporation P.5
2-10	Nomination and selection of the highest governance body	Corporate Governance Report P.2
2-11	Chair of the highest governance body	Corporate Governance Report P.5
2-12	Role of the highest governance body in overseeing the management of impacts	Annual Report 2026 P.29-30
2-12		Annual Report 2026 P.45-46
2-13	Delegation of responsibility for managing impacts	Annual Report 2026 P.29-30
2-14	Role of the highest governance body in sustainability reporting	Annual Report 2026 P.29-30
2-15	Conflicts of interest	Corporate Governance Report P.2
		Artner’s Approaches to Implementing Japan’s Corporate Governance Code P.15
		Annual Securities Report P.21
2-16	Communication of critical concerns	Annual Report 2026 P.29-30
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.22
2-18		Annual Report 2026 P.50
2-19	Remuneration policies	Annual Securities Report P.33
2-20	Process to determine remuneration	Annual Report 2026 P.49
2-20	Process to determine remuneration	Annual Securities Report P.33
2-21	Annual total compensation ratio	ー
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Annual Report 2026 P.7-10
2-23	Policy commitments	Annual Report 2026 P.29
		Annual Report 2026 P.35-36
		Annual Report 2026 P.41
		Annual Report 2026 P.45
		Annual Report 2026 P.52
		Home＞Sustainability＞Governance＞Compliance
2-24	Embedding policy commitments	Annual Report 2026 P.29-30
		Annual Report 2026 P.35-36
		Annual Report 2026 P.41-42
		Annual Report 2026 P.45-46
		Annual Report 2026 P.51-52
		Home＞Sustainability＞Governance＞Compliance
2-25	Processes to remediate negative impacts	Annual Report 2026 P.41-42
2-25	Processes to remediate negative impacts	Annual Report 2026 P.52
2-26	Mechanisms for seeking advice and raising concerns	Annual Report 2026 P.42
2-26	Mechanisms for seeking advice and raising concerns	Annual Report 2026 P.52
2-27	Compliance with laws and regulations	Annual Report 2026 P.67-68
2-28	Membership associations	Annual Report 2026 P.69
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Annual Report 2026 P.43-44
2-30	Collective bargaining agreements	Annual Securities Report P.5

GRI 3: Material Topics 2021

DISCLOSURE		LOCATION
3-1	Process to determine material topics	Annual Report 2026 P.29-30
3-2	List of material topics	Annual Report 2026 P.30-32
3-3	Management of material topics	Annual Report 2026 P.31-32
3-3	Management of material topics	Annual Report 2026 P.65-68

Topic Standards(Economic)

GRI 201: Economic Performance 2016

DISCLOSURE		LOCATION
201-1	Direct economic value generated and distributed	Annual Securities Report P.1-2
201-1	Direct economic value generated and distributed	Annual Securities Report P.36
201-2	Financial implications and other risks and opportunities due to climate change	Annual Report 2026 P.33-34
		HOME＞Sustainability＞Environmental＞Climate Change(Information Disclosure Based on TCFD Recommendations)＞StrategySummary 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.48-49
201-4	Financial assistance received from government	ー

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	ー

GRI 203: Indirect Economic Impacts 2016

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

GRI 204: Procurement Practices 2016

DISCLOSURE		LOCATION
204-1	Proportion of spending on local suppliers	ー

GRI 205: Anti-corruption 2016

DISCLOSURE		LOCATION
205-1	Operations assessed for risks related to corruption	ー
205-2	Communication and training about anti-corruption policies and procedures	Annual Report 2026 P.52
205-3	Confirmed incidents of corruption and actions taken	Annual Report 2026 P.67-68

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	ー
207-3	Stakeholder engagement and management of concerns related to tax	ー
207-4	Country-by-country reporting	ー

Topic Standards(Environmental)

GRI 301: Materials 2016

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

GRI 302: Energy 2016

DISCLOSURE		LOCATION
302-1	Energy consumption within the organization	Annual Report 2026 P.65-66
302-2	Energy consumption outside of the organization	ー
302-3	Energy intensity	Annual Report 2026 P.65-66
302-4	Reduction of energy consumption	Annual Report 2026 P.65-66
302-5	Reductions in energy requirements of products and services	ー

GRI 303: Water and Effluents 2018

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

GRI 101: Biodiversity 2024

DISCLOSURE		LOCATION
101-1	Policies to halt and reverse biodiversity loss	Home＞Sustainability＞Environmental＞Preservation of Biodiversity (Basic Policy)
101-2	Management of biodiversity impacts	Annual Report 2026 P.43-44
101-2	Management of biodiversity impacts	Home＞Sustainability＞Environmental＞Preservation of Biodiversity (Initiatives)
101-3	Access and benefit-sharing	ー
101-4	Identification of biodiversity impacts	ー
101-5	Locations with biodiversity impacts	ー
101-6	Direct drivers of biodiversity loss	ー
101-7	Changes to the state of biodiversity	ー
101-8	Ecosystem services	ー

GRI 305: Emissions 2016

DISCLOSURE		LOCATION
305-1	Direct (Scope 1) GHG emissions	Annual Report 2026 P.65-66
305-1	Direct (Scope 1) GHG emissions	Annual Report 2026 P.33-34
305-2	Energy indirect (Scope 2) GHG emissions	Annual Report 2026 P.65-66
305-2	Energy indirect (Scope 2) GHG emissions	Annual Report 2026 P.33-34
305-3	Other indirect (Scope 3) GHG emissions	Annual Report 2026 P.33-34
305-3	Other indirect (Scope 3) GHG emissions	Annual Report 2026 P.65-66
305-4	GHG emissions intensity	Annual Report 2026 P.65-66
305-5	Reduction of GHG emissions	Annual Report 2026 P.33-34
305-5	Reduction of GHG emissions	Annual Report 2026 P.65-66
305-6	Emissions of ozone-depleting substances (ODS)	ー
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ー

GRI 306: Waste 2020

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

GRI 308: Supplier Environmental Assessment 2016

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

Topic Standards(Social)

GRI 401: Employment 2016

DISCLOSURE		LOCATION
401-1	New employee hires and employee turnover	Annual Report 2026 P.65-66
401-1	New employee hires and employee turnover	Annual Securities Report P.5
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	ー
401-3	Parental leave	Annual Report 2026 P.65-66

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	Annual Report 2026 P.39
403-2	Hazard identification, risk assessment, and incident investigation	Annual Report 2026 P.39
403-3	Occupational health services	Annual Report 2026 P.39
403-4	Worker participation, consultation, and communication on occupational health and safety	ー
403-5	Worker training on occupational health and safety	Annual Report 2026 P.39
403-6	Promotion of worker health	Annual Report 2026 P.39
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	ー
403-8	Workers covered by an occupational health and safety management system	ー
403-9	Work-related injuries	Annual Report 2026 P.67-68
403-10	Work-related ill health	Annual Report 2026 P.67-68

GRI 404: Training and Education 2016

DISCLOSURE		LOCATION
404-1	Average hours of training per year per employee	Annual Report 2026 P.65-66
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	Home＞Sustainability＞Social＞Talent Development

GRI 405: Diversity and Equal Opportunity 2016

DISCLOSURE		LOCATION
405-1	Diversity of governance bodies and employees	Annual Report 2026 P.40
		Annual Report 2026 P.65-66
		Annual Securities Report P.29-30
405-2	Ratio of basic salary and remuneration of women to men	Annual Report 2026 P.65-66
405-2	Ratio of basic salary and remuneration of women to men	Annual Securities Report P.5

GRI 406: Non-discrimination 2016

DISCLOSURE		LOCATION
406-1	Incidents of discrimination and corrective actions taken	Annual Report 2026 P.65-66

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	Annual Report 2026 P.41-42

GRI 408: Child Labor 2016

DISCLOSURE		LOCATION
408-1	Operations and suppliers at significant risk for incidents of child labor	Annual Report 2026 P.41-42

GRI 409： Forced or Compulsory Labor 2016

DISCLOSURE		LOCATION
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Annual Report 2026 P.41-42

GRI 410: Security Practices 2016

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

GRI 411: Rights of Indigenous Peoples 2016

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

GRI 412: Human Rights Assessment 2016

DISCLOSURE		LOCATION
412-1	Operations that have been subject to human rights reviews or impact assessments	Home＞Sustainability＞Social＞Human Rights＞Human Rights Due Diligence
412-2	Employee training on human rights policies or procedures	Home＞Sustainability＞Social＞Human Rights＞Initiatives
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	ー

GRI 413: Local Communities 2016

DISCLOSURE		LOCATION
413-1	Operations with local community engagement, impact assessments, and development programs	Annual Report 2026 P.43-44
413-2	Operations with significant actual and potential negative impacts on local communities	ー

GRI 414: Supplier Social Assessment 2016

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

GRI 415: Public Policy 2016

DISCLOSURE		LOCATION
415-1	Political contributions	ー

GRI 416: Customer Health and Safety 2016

DISCLOSURE		LOCATION
416-1	Assessment of the health and safety impacts of product and service categories	ー
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	ー
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