GRI Standard Comparison Table
General Disclosures
| Disclosures No. | Disclosure content | Requirements | References |
|---|---|---|---|
| 1. The organization and its reporting practices | |||
| 2-1 | Organizational details | a.report its legal name; b.report its nature of ownership and legal form; c.report the location of its headquarters;d.report its countries of operation. |
INTEGRATED REPORT 2025 > Corporate Information > Corporate Information (P90) INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Business Overview (P28) |
| 2-2 | Entities included in the organization's sustainability reporting |
a.list all its entities included in its sustainability reporting; b.if the organization has audited consolidated financial statements or financial information filed on publicrecord, specify the differences between the list of entities included in its financial reporting and the list includedin its sustainability reporting; c.if the organization consists of multiple entities, explain the approach used for consolidating the information,including: i.whether the approach involves adjustments to information for minority interests; ii.how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities; iii.whether and how the approach differs across the disclosures in this Standard and across material topics. |
INTEGRATED REPORT 2025 > Corporate Information > Corporate Information (P90) Annual Securities Report for the 125th Fiscal Year > 4.Affiliates Overview (P8－10)(only in Japanese) |
| 2-3 | Reporting period, frequencyand contact point | a.specify the reporting period for, and the frequency of, its sustainability reporting; b.specify the reporting period for its financial reporting and, if it does not align with the period for itssustainability reporting, explain the reason for this; c.report the publication date of the report or reported information; d.specify the contact point for questions about the report or reported information. |
INTEGRATED REPORT 2025 > Editorial Policy (P6) |
| 2-4 | Restatements ofinformation | a.report restatements of information made from previous reporting periods and explain: i.the reasons for the restatements; ii.the effect of the restatements. |
INTEGRATED REPORT 2025 > Editorial Policy (P6) |
| 2. Activities and workers | |||
| 2-6 | Activities, value chain andother business relationships | a.report the sector(s) in which it is active; b.describe its value chain, including: i.the organization's activities, products, services, and markets served; ii.the organization's supply chain; iii.the entities downstream from the organization and their activities; c.report other relevant business relationships; d.describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period. |
INTEGRATED REPORT 2025 > Value Chain (P16-17) INTEGRATED REPORT 2025 > Business Overview (P28-29) Annual Securities Report for the 125th Fiscal Year > Business Lines (P6)(only in Japanese) |
| 2-7 | Employees | a.report the total number of employees, and a breakdown of this total by gender and by region; b.report the total number of: i.permanent employees, and a breakdown by gender and by region; ii.temporary employees, and a breakdown by gender and by region; iii.non-guaranteed hours employees, and a breakdown by gender and by region; iv.full-time employees, and a breakdown by gender and by region; v.part-time employees, and a breakdown by gender and by region; c.describe the methodologies and assumptions used to compile the data, including whether the numbers arereported: i.in head count, full-time equivalent (FTE), or using another methodology; ii.at the end of the reporting period, as an average across the reporting period, or using anothermethodology; d.report contextual information necessary to understand the data reported under 2-7-a and 2-7-b; e.describe significant fluctuations in the number of employees during the reporting period and betweenreporting periods. |
Annual Securities Report for the 125th Fiscal Year > Employees (P11)(only in Japanese) website > Employees |
| 2-8 | Workers who are notemployees | a.report the total number of workers who are not employees and whose work is controlled by the organizationand describe: i.the most common types of worker and their contractual relationship with the organization; ii.the type of work they perform; b.describe the methodologies and assumptions used to compile the data, including whether the number ofworkers who are not employees is reported: i.in head count, full-time equivalent (FTE), or using another methodology; ii.at the end of the reporting period, as an average across the reporting period, or using anothermethodology; c.describe significant fluctuations in the number of workers who are not employees during the reporting periodand between reporting periods. |
website > Employees |
| 3. Governance | |||
| 2-9 | Governance structure andcomposition | a.describe its governance structure, including committees of the highest governance body; b.list the committees of the highest governance body that are responsible for decision-making on andoverseeing the management of the organization's impacts on the economy, environment, and people; c.describe the composition of the highest governance body and its committees by: i.executive and non-executive members; ii.independence; iii.tenure of members on the governance body; iv.number of other significant positions and commitments held by each member, and the nature of thecommitments; v.gender; vi.under-represented social groups; vii.competencies relevant to the impacts of the organization; viii.stakeholder representation. |
INTEGRATED REPORT 2025 > Governance > Corporate Governance (P66-69) Annual Securities Report for the 125th Fiscal Year > Corporate Governance (P34-44)(only in Japanese) |
| 2-10 | Nomination and selection ofthe highest governancebody | a.describe the nomination and selection processes for the highest governance body and its committees; b.describe the criteria used for nominating and selecting highest governance body members, including whetherand how the following are taken into consideration: i.views of stakeholders (including shareholders); ii.diversity; iii.independence; iv.competencies relevant to the impacts of the organization. |
INTEGRATED REPORT 2025 > Governance > Election Policy for Directors and Audit and Supervisory Board M embers (P70-71) Annual Securities Report for the 125th Fiscal Year > Corporate Governance (P34-44)(only in Japanese) |
| 2-11 | Chair of the highestgovernance body | a.report whether the chair of the highest governance body is also a senior executive in the organization; b.if the chair is also a senior executive, explain their function within the organization's management, thereasons for this arrangement, and how conflicts of interest are prevented and mitigated. |
Annual Securities Report for the 125th Fiscal Year > Corporate Governance (P34-44)(only in Japanese) |
| 2-12 | Role of the highestgovernance body inoverseeing themanagement of impacts | a.describe the role of the highest governance body and of senior executives in developing, approving, andupdating the organization's purpose, value or mission statements, strategies, policies, and goals related tosustainable development; b.describe the role of the highest governance body in overseeing the organization's due diligence and otherprocesses to identify and manage the organization's impacts on the economy, environment, and people,including: i.whether and how the highest governance body engages with stakeholders to support these processes; ii.how the highest governance body considers the outcomes of these processes; c.describe the role of the highest governance body in reviewing the effectiveness of the organization'sprocesses as described in 2-12-b, and report the frequency of this review. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Environmental Management > Management Structure for Environmental Activities (P46) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Quality and Product Safety > Quality Management Structure (P59) Annual Securities Report for the 125th Fiscal Year > Disclosure of Sustainability-related Financial Information (P15)(only in Japanese) |
| 2-13 | Delegation of responsibilityfor managing impacts | a.describe how the highest governance body delegates responsibility for managing the organization's impactson the economy, environment, and people, including: i.whether it has appointed any senior executives with responsibility for the management of impacts; ii.whether it has delegated responsibility for the management of impacts to other employees; b.describe the process and frequency for senior executives or other employees to report back to the highestgovernance body on the management of the organization's impacts on the economy, environment, and people. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Environmental Management > Management Structure for Environmental Activities (P46) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Quality and Product Safety > Quality Management Structure (P59) Annual Securities Report for the 125th Fiscal Year > Disclosure of Sustainability-related Financial Information (P15)(only in Japanese) |
| 2-15 | Conflicts of interest | a.describe the processes for the highest governance body to ensure that conflicts of interest are prevented andmitigated; b.report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts ofinterest relating to: i.cross-board membership; ii.cross-shareholding with suppliers and other stakeholders; iii.existence of controlling shareholders; iv.related parties, their relationships, transactions, and outstanding balances. |
Annual Securities Report for the 125th Fiscal Year > Description of major shareholders (P29)(only in Japanese) Corporate Governance Report |
| 2-16 | Communication of criticalconcerns | a.describe whether and how critical concerns are communicated to the highest governance body; b.report the total number and the nature of critical concerns that were communicated to the highestgovernance body during the reporting period. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Basic Policy of Internal Control System (P76) Annual Securities Report for the 125th Fiscal Year > Corporate Governance (P34-44)(only in Japanese) |
| 2-17 | Collective knowledge of thehighest governance body | a.report measures taken to advance the collective knowledge, skills, and experience of the highest governancebody on sustainable development. | Corporate Governance Report |
| 2-18 | Evaluation of theperformance of the highestgovernance body | a.describe the processes for evaluating the performance of the highest governance body in overseeing themanagement of the organization's impacts on the economy, environment, and people; b.report whether the evaluations are independent or not, and the frequency of the evaluations; c.describe actions taken in response to the evaluations, including changes to the composition of the highestgovernance body and organizational practices. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Evaluation of the Effectiveness of the Board of Directors (P72) Corporate Governance Report |
| 2-19 | Remuneration policies | a.describe the remuneration policies for members of the highest governance body and senior executives,including: i.fixed pay and variable pay; ii.sign-on bonuses or recruitment incentive payments; iii.termination payments; iv.clawbacks;v.retirement benefits; b.describe how the remuneration policies for members of the highest governance body and senior executivesrelate to their objectives and performance in relation to the management of the organization's impacts on theeconomy, environment, and people. |
INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Strengthening Management from a Shareholder Perspective (P26) Annual Securities Report for the 125th Fiscal Year > Remuneration of Directors (P47)(only in Japanese) Corporate Governance Report |
| 2-20 | Process to determineremuneration | a.describe the process for designing its remuneration policies and for determining remuneration, including: i.whether independent highest governance body members or an independent remuneration committeeoversees the process for determining remuneration; ii.how the views of stakeholders (including shareholders) regarding remuneration are sought and taken intoconsideration; iii.whether remuneration consultants are involved in determining remuneration and, if so, whether they areindependent of the organization, its highest governance body and senior executives; b.report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, ifapplicable. |
Annual Securities Report for the 125th Fiscal Year > Remuneration of Directors (P47)(only in Japanese) Corporate Governance Report |
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainabledevelopment strategy | a.report a statement from the highest governance body or most senior executive of the organization about therelevance of sustainable development to the organization and its strategy for contributing to sustainabledevelopment. | INTEGRATED REPORT 2025 > Message from Top Management (P8-11) website > Message |
| 2-23 | Policy commitments | a.describe its policy commitments for responsible business conduct, including: i.the authoritative intergovernmental instruments that the commitments reference; ii.whether the commitments stipulate conducting due diligence; iii.whether the commitments stipulate applying the precautionary principle; iv.whether the commitments stipulate respecting human rights; b.describe its specific policy commitment to respect human rights, including: i.the internationally recognized human rights that the commitment covers; ii.the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particularattention to in the commitment; c.provide links to the policy commitments if publicly available, or, if the policy commitments are not publiclyavailable, explain the reason for this; d.report the level at which each of the policy commitments was approved within the organization, includingwhether this is the most senior level; e.report the extent to which the policy commitments apply to the organization's activities and to its businessrelationships; f.describe how the policy commitments are communicated to workers, business partners, and other relevantparties. |
INTEGRATED REPORT 2025 > Value Creation Story > The KOITO Group Corporate Behavior Charter (P19) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Environmental Policy (P46) website > Respect for Human Rights Multi-Stakeholder Policy (only in Japanese) |
| 2-24 | Embedding policycommitments | a.describe how it embeds each of its policy commitments for responsible business conduct throughout itsactivities and business relationships, including: i.how it allocates responsibility to implement the commitments across different levels within the organization; ii.how it integrates the commitments into organizational strategies, operational policies, and operationalprocedures; iii.how it implements its commitments with and through its business relationships ;iv.training that the organization provides on implementing the commitments. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Environmental Management > Management Structure for Environmental Activities (P46) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Respect for Human Rights (P65) INTEGRATED REPORT 2025 > Governance > Corporate Governance (P66-69) website > Environmental Management website > Respect for Human Rights |
| 2-25 | Processes to remediatenegative impacts | a.describe its commitments to provide for or cooperate in the remediation of negative impacts that theorganization identifies it has caused or contributed to; b.describe its approach to identify and address grievances, including the grievance mechanisms that theorganization has established or participates in; c.describe other processes by which the organization provides for or cooperates in the remediation of negativeimpacts that it identifies it has caused or contributed to; d.describe how the stakeholders who are the intended users of the grievance mechanisms are involved in thedesign, review, operation, and improvement of these mechanisms; e.describe how the organization tracks the effectiveness of the grievance mechanisms and other remediationprocesses, and report examples of their effectiveness, including stakeholder feedback. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Environmental Management > (P46-47) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Supply Chain Management > Strengthening of CSR in the Supply Chain (P61) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance and Risk Management > Compliance Management Structure (P77) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance and Risk Management > Whistle-Blowing System (P79) website > Respect for Human Rights |
| 2-26 | Mechanisms for seekingadvice and raising concerns | a.describe the mechanisms for individuals to: i.seek advice on implementing the organization's policies and practices for responsible business conduct; ii.raise concerns about the organization's business conduct. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance and Risk Management > Whistle-Blowing System (P79) |
| 2-27 | Compliance with laws andregulations | a.report the total number of significant instances of non-compliance with laws and regulations during thereporting period, and a breakdown of this total by: i.instances for which fines were incurred; ii.instances for which non-monetary sanctions were incurred; b.report the total number and the monetary value of fines for instances of non-compliance with laws andregulations that were paid during the reporting period, and a breakdown of this total by: i.fines for instances of non-compliance with laws and regulations that occurred in the current reportingperiod; ii.fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods; c.describe the significant instances of non-compliance; d.describe how it has determined significant instances of non-compliance. |
INTEGRATED REPORT 2025 > Value Creation Story > Materiality (P19) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Compliance with Environmental Laws and Regulations (P54) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance and Risk Management > Strengthening of Compliance (P77-78) |
| 5. Stakeholder engagement | |||
| 2-29 | Approach to stakeholderengagement | a.describe its approach to engaging with stakeholders, including: i.the categories of stakeholders it engages with, and how they are identified; ii.the purpose of the stakeholder engagement; iii.how the organization seeks to ensure meaningful engagement with stakeholders. |
INTEGRATED REPORT 2025 > Value Creation Story > Stakeholder Engagement (P20) Multi-Stakeholder Policy (only in Japanese) |
| 2-30 | Collective bargainingagreements | a.report the percentage of total employees covered by collective bargaining agreements; b.for employees not covered by collective bargaining agreements, report whether the organization determinestheir working conditions and terms of employment based on collective bargaining agreements that cover itsother employees or based on collective bargaining agreements from other organizations. |
INTEGRATED REPORT 2025 > Human Resource Management > Initiatives between Management and Employees (P64-65) website > Labor union membership rate |
Material Topics
| Disclosures No. | Disclosure content | Requirements | References |
|---|---|---|---|
| 3-1 | Process to determinematerial topics | a.describe the process it has followed to determine its material topics, including: i.how it has identified actual and potential, negative and positive impacts on the economy, environment, andpeople, including impacts on their human rights, across its activities and business relationships; ii.how it has prioritized the impacts for reporting based on their significance; b.specify the stakeholders and experts whose views have informed the process of determining its materialtopics. |
INTEGRATED REPORT 2025 > Value Creation Story > Materiality (P19) |
| 3-2 | List of material topics | a.list its material topics; b.report changes to the list of material topics compared to the previous reporting period. |
INTEGRATED REPORT 2025 > Value Creation Story > Materiality (P19) |
| 3-3 | Management of materialtopics | a.describe the actual and potential, negative and positive impacts on the economy, environment, and people,including impacts on their human rights; b.report whether the organization is involved with the negative impacts through its activities or as a result ofits business relationships, and describe the activities or business relationships; c.describe its policies or commitments regarding the material topic; d.describe actions taken to manage the topic and related impacts, including: i.actions to prevent or mitigate potential negative impacts; ii.actions to address actual negative impacts, including actions to provide for or cooperate in theirremediation; iii.actions to manage actual and potential positive impacts; e.report the following information about tracking the effectiveness of the actions taken: i.processes used to track the effectiveness of the actions; ii.goals, targets, and indicators used to evaluate progress; ii.the effectiveness of the actions, including progress toward the goals and targets; iv.lessons learned and how these have been incorporated into the organization's operational policies andprocedures; f.describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informedwhether the actions have been effective (3-3-e). |
INTEGRATED REPORT 2025 > Medium- to Long-Term Strateg > Technology Strategy (P34-35) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities (P46-57) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Efforts to Improve Safety and Security (P58) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Quality and Product Safety (P59-60) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Supply Chain Management (P60-61) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Human Resource Management (P62-64) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Occupational Safety and Health (P64) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Respect for Human Rights (P65) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Governance > Corporate Governance (P66-69) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance and Risk Management (P77-78) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Natural Disaster Risks (P79) INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Information Security (P80-81) |
Economic
| Disclosures No. | Disclosure content | Requirements | Materiality | References |
|---|---|---|---|---|
| 101: Biodiversity 2024 | ||||
| 101-3 | Access and benefit-sharing | a. describe the process to ensure compliance with access and benefit-sharing regulations and measures; b. describe voluntary actions taken to advance access and benefit-sharing that are additional to legal obligations or when there are no regulations and measures. |
Not applicable | |
| GRI 201: Economic Performance 2016 | ||||
| 201-1 | Direct economic value generated and distributed | a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: i. Direct economic value generated: revenues; ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; iii. Economic value retained: 'direct economic value generated' less 'economic value distributed'. b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance. |
INTEGRATED REPORT 2025 > Corporate Information (P82-91) | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: i. a description of the risk or opportunity and its classification as either physical, regulatory, or other; ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Disclosure in Accordance with the TCFD Recommendations (P56-57) |
| 201-3 | 'Defined benefit plan obligations and other retirement plans |
a. If the plan's liabilities are met by the organization's general resources, the estimated value of those liabilities. b. If a separate fund exists to pay the plan's pension liabilities: i. the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them; ii. the basis on which that estimate has been arrived at; iii. when that estimate was made. c. If a fund set up to pay the plan's pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage. d. Percentage of salary contributed by employee or employer. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact. |
Annual Securities Report for the 125th Fiscal Year > Retirement benefits (P84-85) (only in Japanese) | |
| GRI 202: Market Presence 2016 | ||||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. b. When a significant proportion of other workers (excluding employees) performing the organization's activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage. c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used. d. The definition used for 'significant locations of operation'. |
website > Job opportunities | |
| GRI 203: Indirect Economic Impacts 2016 | ||||
| 203-1 | Infrastructure investments and services supported | a. Extent of development of significant infrastructure investments and services supported. b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. c. Whether these investments and services are commercial, in-kind, or pro bono engagements. |
INTEGRATED REPORT 2025 > Value Creation Story > Technology Strategy(P34-35) | |
| 203-2 | Significant indirect economic impacts | a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas. |
INTEGRATED REPORT 2025 > Value Creation Story > Value Creation Process(P14) | |
| GRI 205: Anti-corruption 2016 | ||||
| 205-1 | Operations assessed for risks related to corruption | a. Total number and percentage of operations assessed for risks related to corruption. b. Significant risks related to corruption identified through the risk assessment. |
Compliance | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance Management Structure > Initiatives to Prevent Corruption(P78) |
| 205-2 | Communication and training about anticorruption policies and procedures |
a. Total number and percentage of governance body members that the organization's anti- corruption policies and procedures have been communicated to, broken down by region. b. Total number and percentage of employees that the organization's anti- corruption policies and procedures have been communicated to, broken down by employee category and region. c. Total number and percentage of business partners that the organization's anti- corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization's anti- corruption policies and procedures have been communicated to any other persons or organizations. d. Total number and percentage of governance body members that have received training on anti- corruption, broken down by region. e. Total number and percentage of employees that have received training on anti- corruption, broken down by employee category and region. |
Compliance | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance Management Structure > Initiatives to Prevent Corruption (P78) |
| 205-3 | Confirmed incidents of corruption and actions taken |
a. Total number and nature of confirmed incidents of corruption. b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases. |
Compliance | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance Management Structure > Initiatives to Prevent Corruption (P78) |
| GRI 206: Anti-competitive Behavior 2016 | ||||
| 206-1 | Legal actions for anticompetitive behavior, antitrust, and monopoly practices | a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant. b. Main outcomes of completed legal actions, including any decisions or judgements. |
Compliance | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance Management Structure > Prevention of Anti-Competitive Practices (P78) |
| GRI 207: Tax 2019 | ||||
| 207-1 | Approach to tax | a. A description of the approach to tax, including: i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available; ii. the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review; iii. the approach to regulatory compliance; iv. how the approach to tax is linked to the business and sustainable development strategies of the organization. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Tax Policy (P81) | |
| 207-2 | Tax governance, control, and risk management | a. A description of the tax governance and control framework, including: i. the governance body or executive-level position within the organization accountable for compliance with the tax strategy; ii. how the approach to tax is embedded within the organization; iii. the approach to tax risks, including how risks are identified, managed, and monitored; iv. how compliance with the tax governance and control framework is evaluated. b. A description of the mechanisms to raise concerns about the organization's business conduct and the organization's integrity in relation to tax. c. A description of the assurance process for disclosures on tax including, if applicable, a link or reference to the external assurance report(s) or assurance statement(s). |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Tax Policy (P81) | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including: i. the approach to engagement with tax authorities; ii. the approach to public policy advocacy on tax; iii. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Tax Policy (P81) | |
Environmental
| Disclosures No. | Disclosure content | Requirements | Materiality | References |
|---|---|---|---|---|
| GRI 301: Materials 2016 | ||||
| 301-1 | Materials used by weight or volume | a. Total weight or volume of materials that are used to produce and package the organization's primary products and services during the reporting period, by: i. non-renewable materials used; ii. renewable materials used. |
Reduction of environmental impact substances and waste | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Material Balance (P48) |
| 301-3 | Reclaimed products and their packaging materials | a. Percentage of reclaimed products and their packaging materials for each product category. b. How the data for this disclosure have been collected. |
Reduction of environmental impact substances and waste | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Resource Conservation and Recycling > Promotion of Recycling (P54) |
| GRI 302: Energy 2016 | ||||
| 302-1 | Energy consumption within the organization | a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. c. In joules, watt-hours or multiples, the total: i. electricity consumption ii. heating consumption iii. cooling consumption iv. steam consumption d. In joules, watt-hours or multiples, the total: i. electricity sold ii. heating sold iii. cooling sold iv. steam sold e. Total energy consumption within the organization, in joules or multiples. f. Standards, methodologies, assumptions, and/or calculation tools used. g. Source of the conversion factors used. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Material Balance (P48) |
| 302-3 | Energy intensity | a. Energy intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. d. Whether the ratio uses energy consumption within the organization, outside of it, or both. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Reduction of Greenhouse Gas Emissions > Efforts in Logistics (P51) |
| 302-4 | Reduction of energy consumption | a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all. c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. d. Standards, methodologies, assumptions, and/or calculation tools used. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Reduction of Greenhouse Gas Emissions > Efforts in the Production Process (P50) |
| 302-5 | Reductions in energy requirements of products and services | a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. c. Standards, methodologies, assumptions, and/or calculation tools used. |
Prevention of global warming | INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Reduction of Greenhouse Gas Emissions > Reduction of Headlamp Power Consumption (P39) |
| GRI 303: Water and Effluents 2018 | ||||
| 303-1 | Interactions with water as a shared resource | a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts the organization has caused or contributed to, or that are directly linked to its operations, products, or services by its business relationships (e.g., impacts caused by runoff). b. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used. c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts. d.An explanation of the process for setting any water-related goals and targets that are part of the organization's approach to managing water and effluents, and how they relate to public policy and the local context of each area with water stress. |
Conservation of water resources | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Resource Conservation and Recycling > Effective Use of Water Resources (P53) |
| 303-2 | Management of water discharge-related impacts | a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including: i. how standards for facilities operating in locations with no local discharge requirements were determined; ii. any internally developed water quality standards or guidelines; iii. any sector-specific standards considered; iv. whether the profile of the receiving waterbody was considered. |
Conservation of water resources | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Resource Conservation and Recycling > Effective Use of Water Resources (P53) |
| 303-4 | Water discharge | a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable: i. Surface water; ii. Groundwater; iii. Seawater; iv. Third-party water, and the volume of this total sent for use to other organizations, if applicable. b. A breakdown of total water discharge to all areas in megaliters by the following categories: i. Freshwater (≤1,000 mg/L Total Dissolved Solids); ii. Other water ( > 1,000 mg/L Total Dissolved Solids). c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories: i. Freshwater (≤1,000 mg/L Total Dissolved Solids); ii. Other water ( > 1,000 mg/L Total Dissolved Solids). d. Priority substances of concern for which discharges are treated, including: i. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used; ii. the approach for setting discharge limits for priority substances of concern; iii. number of incidents of non-compliance with discharge limits. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. |
Conservation of water resources | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Resource Conservation and Recycling > Effective Use of Water Resources (P53) |
| 303-5 | Water consumption | a. Total water consumption from all areas in megaliters. b. Total water consumption from all areas with water stress in megaliters. c. Change in water storage in megaliters, if water storage has been identified as having a significant waterrelated impact. d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sectorspecific factors. |
Conservation of water resources | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Resource Conservation and Recycling > Effective Use of Water Resources (P53) |
| GRI 305: Emissions 2016 | ||||
| 305-1 | Direct (Scope 1) GHG emissions | a. Gross direct (Scope 1) GHG emissions in metric tons of CO₂ equivalent. b. Gases included in the calculation; whether CO₂, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO₂ emissions in metric tons of CO₂ equivalent. d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Reduction of Greenhouse Gas Emissions (P50) website > ESG Data > Environmental Data > Emissions from our business activities (Scope 1 and 2) *At Koito Manufacturing Co., Ltd., greenhouse gas emissions other than CO₂ are negligible; therefore, only CO₂ emissions are reported. |
| 305-2 | Energy indirect (Scope 2) GHG emissions | a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent. b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent. c. If available, the gases included in the calculation; whether CO₂, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. d. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used. |
Prevention of global warming | website > ESG Data > Environmental Data > Emissions from our business activities (Scope 1 and 2) *At Koito Manufacturing Co., Ltd., greenhouse gas emissions other than CO₂ are negligible; therefore, only CO₂ emissions are reported. |
| 305-3 | Other indirect (Scope 3) GHG emissions | a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO₂ equivalent. b. If available, the gases included in the calculation; whether CO₂, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO₂ emissions in metric tons of CO₂ equivalent. d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. e. Base year for the calculation, if applicable, including: i. the rationale for choosing it; ii.emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. g. Standards, methodologies, assumptions, and/or calculation tools used. |
Prevention of global warming | website > ESG Data > Environmental Data > Supply-chain Emissions (Scope 3) *At Koito Manufacturing Co., Ltd., greenhouse gas emissions other than CO₂ are negligible; therefore, only CO₂ emissions are reported. |
| 305-4 | GHG emissions intensity | a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). d. Gases included in the calculation; whether CO₂, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Reduction of Greenhouse Gas Emissions > Efforts in Logistics (P51) *At Koito Manufacturing Co., Ltd., greenhouse gas emissions other than CO₂ are negligible; therefore, only CO₂ emissions are reported. |
| 305-5 | Reduction of GHG emissions | a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO₂ equivalent. b. Gases included in the calculation; whether CO₂, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Base year or baseline, including the rationale for choosing it. d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). e. Standards, methodologies, assumptions, and/or calculation tools used. |
Prevention of global warming | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Reduction of Greenhouse Gas Emissions (P50-51) *At Koito Manufacturing Co., Ltd., greenhouse gas emissions other than CO₂ are negligible; therefore, only CO₂ emissions are reported. |
| GRI 306: Waste 2020 | ||||
| 306-1 | Waste generation and significant waste-related impacts | a. For the organization's significant actual and potential waste-related impacts, a description of: i. the inputs, activities, and outputs that lead or could lead to these impacts; ii. whether these impacts relate to waste generated in the organization's own activities or to waste generated upstream or downstream in its value chain. |
Reduction of environmental impact substances and waste | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Efforts to Reduce Wastes and Recycling (P53) |
| 306-2 | Management of significant waste-related impacts | a. Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. b. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations. c. The processes used to collect and monitor waste-related data. |
Reduction of environmental impact substances and waste | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Environmental Management (P46-48) |
| 306-3 | Waste generated | a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. b. Contextual information necessary to understand the data and how the data has been compiled. |
Reduction of environmental impact substances and waste | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Efforts to Reduce Wastes and Recycling > Efforts to Reduce Amount of Waste from Production Sites and the Waste Generated per Unit (P53) |
| 306-4 | Waste diverted from disposal | a. Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. b. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: i. Preparation for reuse; ii. Recycling; iii. Other recovery operations. c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: i. Preparation for reuse; ii. Recycling; iii. Other recovery operations. d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: i. onsite; ii. offsite. e. Contextual information necessary to understand the data and how the data has been compiled. |
Reduction of environmental impact substances and waste | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Environmental Activities > Efforts to Reduce Wastes and Recycling > Efforts to Reduce Amount of Waste from Production Sites and the Waste Generated per Unit (P53) |
| GRI 308: Supplier Environmental Assessment 2016 | ||||
| 308-2 | Negative environmental impacts in the supply chain and actions taken | a. Number of suppliers assessed for environmental impacts. b. Number of suppliers identified as having significant actual and potential negative environmental impacts. c. Significant actual and potential negative environmental impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why. |
INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Strengthening of CSR in the Supply Chain (P61) | |
Social
| Disclosures No. | Disclosure content | Requirements | Materiality | References |
|---|---|---|---|---|
| GRI 401: Employment 2016 | ||||
| 401-1 | New employee hires and employee turnover | a. Total number and rate of new employee hires during the reporting period, by age group, gender and region. b. Total number and rate of employee turnover during the reporting period, by age group, gender and region. |
Workstyle reform | website > Social Data > Employees |
| 401-2 | Benefits provided to fulltime employees that are not provided to temporary or part- time employees | a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum: i. life insurance; ii. health care; iii. disability and invalidity coverage; iv. parental leave; v. retirement provision; vi. stock ownership; vii. others. b. The definition used for 'significant locations of operation'. |
Workstyle reform | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Human Resource Management > Enhancing Work-Life Balance (P63) |
| 401-3 | Parental leave | a. Total number of employees that were entitled to parental leave, by gender. b. Total number of employees that took parental leave, by gender. c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender. d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender. e. Return to work and retention rates of employees that took parental leave, by gender. |
Workstyle reform | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Human Resource Management > Enhancing Work-Life Balance (P63) website > Social Data > Work-life Balance |
| GRI 403: Occupational Health and Safety 2018 | ||||
| 403-1 | Occupational health and safety management system | a. A statement of whether an occupational health and safety management system has been implemented, including whether: i. the system has been implemented because of legal requirements and, if so, a list of the requirements; ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines. b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered. |
Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Occupational Safety and Health (P64-65) |
| 403-2 | Hazard identification, risk assessment, and incident investigation | a. A description of the processes used to identify work-related hazards and assess risks on a routine and nonroutine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including: i. how the organization ensures the quality of these processes, including the competency of persons who carry them out; ii. how the results of these processes are used to evaluate and continually improve the occupational health and safety management system. b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals. c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals. d. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system. |
Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Occupational Safety and Health (P64-65) |
| 403-3 | Occupational health services | a. A description of the occupational health services' functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers' access to them. | Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Occupational Safety and Health (P64-65) |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers. b. Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees. |
Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Initiatives between Management and Employees (P64-65) |
| 403-5 | Worker training on occupational health and safety | a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations. | Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Enhancing Work-Life Balance (P64) website > Human Resource Management > Occupational Safety and Health > Number of Participants in Safety Education |
| 403-6 | Promotion of worker health | a. An explanation of how the organization facilitates workers' access to non-occupational medical and healthcare services, and the scope of access provided. b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers' access to these services and programs. |
Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Health and Hygiene (P63) |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | a. A description of the organization's approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products, or services by its business relationships, and the related hazards and risks. | Healthy and safe working environment | INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Procurement & Supply Chain Strategy (P27) websiteト > Supply Chain Management > Reinforcement of CSR in the Supply Chain |
| 403-8 | Workers covered by an occupational health and safety management system | a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines: i. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system; ii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been internally audited; iii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been audited or certified by an external party. b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. |
Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Occupational Safety and Health (P64-65) website > Human Resource Management > Occupational Safety and Health |
| 403-9 | Work-related injuries | a. For all employees: i. The number and rate of fatalities as a result of work-related injury; ii. The number and rate of high-consequence work-related injuries (excluding fatalities); iii. The number and rate of recordable work-related injuries; iv. The main types of work-related injury; v. The number of hours worked. b. For all workers who are not employees but whose work and/or workplace is controlled by the organization: i. The number and rate of fatalities as a result of work-related injury; ii. The number and rate of high-consequence work-related injuries (excluding fatalities); iii. The number and rate of recordable work-related injuries; iv. The main types of work-related injury; v. The number of hours worked. c. The work-related hazards that pose a risk of high-consequence injury, including: i. how these hazards have been determined; ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period; iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls. e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked. f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. |
Healthy and safe working environment | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Occupational Safety and Health (P64) |
| GRI 404: Training and Education 2016 | ||||
| 404-1 | Average hours of training per year per employee | a. Average hours of training that the organization's employees have undertaken during the reporting period, by: i. gender; ii. employee category. |
Human resource development | website > ESG Data > Social Data > Investment in Human Resources > Employee training hours |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | a. Type and scope of programs implemented and assistance provided to upgrade employee skills. b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment. |
Human resource development | INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Human Resource Strategy (P40-41) |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period. | Human resource development | INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Human Resource Strategy (P40-41) |
| GRI 405: Diversity and Equal Opportunity 2016 | ||||
| 405-1 | Diversity of governance bodies and employees | a. Percentage of individuals within the organization's governance bodies in each of the following diversity categories: i. Gender; ii. Age group: under 30 years old, 30-50 years old, over 50 years old; iii. Other indicators of diversity where relevant (such as minority or vulnerable groups). b. Percentage of employees per employee category in each of the following diversity categories: i. Gender; ii. Age group: under 30 years old, 30-50 years old, over 50 years old; iii. Other indicators of diversity where relevant (such as minority or vulnerable groups). |
INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Human Resource Strategy (P40-41) website > Human Resource Management > Acquisition of Diversified Manager website > ESG Data > Social Data > Diversity of Executive Management and Corporate Officers, Diversity & Inclusion |
|
| 405-2 | Ratio of basic salary and remuneration of women to men | a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. b. The definition used for 'significant locations of operation'. |
website > ESG Data > Social Data > Diversity & Inclusion > Differences in wages between male and female employees | |
| GRI 406: Non-discrimination 2016 | ||||
| 406-1 | Incidents of discrimination and corrective actions taken | a. Total number of incidents of discrimination during the reporting period. b. Status of the incidents and actions taken with reference to the following: i. Incident reviewed by the organization; ii. Remediation plans being implemented; iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes; iv. Incident no longer subject to action. |
Protection of human rights | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Compliance and Risk Management > Whistle-Blowing System (P79) |
| 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 | a. Operations and suppliers in which workers' rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining. |
Protection of human rights | INTEGRATED REPORT 2025 > Compliance and Risk Management (P77) website > Society > Respect for Human Rights website > Society > Supply Chain Management |
| GRI 408: Child Labor 2016 | ||||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | a. Operations and suppliers considered to have significant risk for incidents of: i. child labor; ii. young workers exposed to hazardous work. b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor. |
Protection of human rights | INTEGRATED REPORT 2025 > Compliance and Risk Management (P77) website > Society > Respect for Human Rights website > Society > Supply Chain Management |
| GRI 409: Forced or Compulsory Labor 2016 | ||||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of: i. type of operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with operations and suppliers considered at risk. b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor. |
Protection of human rights | INTEGRATED REPORT 2025 > Compliance and Risk Management (P77) website > Society > Respect for Human Rights website > Society > Supply Chain Management |
| GRI 413: Local Communities 2016 | ||||
| 413-1 | 'Operations with local community engagement, impact assessments, and development programs | a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: i. social impact assessments, including gender impact assessments, based on participatory processes; ii. environmental impact assessments and ongoing monitoring; iii. public disclosure of results of environmental and social impact assessments; iv. local community development programs based on local communities' needs; v. stakeholder engagement plans based on stakeholder mapping; vi. broad based local community consultation committees and processes that include vulnerable groups; vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts; viii. formal local community grievance processes. |
Reduction of traffic accidents Technological development contributes to materialize a sustainable society |
INTEGRATED REPORT 2025 > Value Creation Story > Stakeholder Engagement > Local Community (P20) INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Technology Strategy (P34) website > Social Contribution Activities |
| GRI 414: Supplier Social Assessment 2016 | ||||
| 414-2 | Negative social impacts in the supply chain and actions taken | a. Number of suppliers assessed for social impacts. b. Number of suppliers identified as having significant actual and potential negative social impacts. c. Significant actual and potential negative social impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why. |
INTEGRATED REPORT 2025 > Medium- to Long-Term Strategy > Procurement & Supply Chain Strategy (P27) | |
| GRI 416: Customer Health and Safety 2016 | ||||
| 416-1 | Assessment of the health and safety impacts of product and service categories | a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. | Enhancement of product quality | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Social Activities > Quality and Product Safety (P59-61) |
| 416-2 | Incidents of noncompliance concerning the health and safety impacts of products and services | a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by: i. incidents of non-compliance with regulations resulting in a fine or penalty; ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. |
Enhancement of product quality | INTEGRATED REPORT 2025 > Value Creation Story > Materiality (P19) |
| GRI 417: Marketing and Labeling 2016 | ||||
| 417-1 | Requirements for product and service information and labeling | a. Whether each of the following types of information is required by the organization's procedures for product and service information and labeling: i. The sourcing of components of the product or service; ii. Content, particularly with regard to substances that might produce an environmental or social impact; iii. Safe use of the product or service; iv. Disposal of the product and environmental or social impacts; v. Other (explain). b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures. |
Enhancement of product quality | INTEGRATED REPORT 2025 > Value Creation Story > Stakeholder Engagement > Customers (P20) |
| GRI 418: Customer Privacy 2016 | ||||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by: i. complaints received from outside parties and substantiated by the organization; ii. complaints from regulatory bodies. b. Total number of identified leaks, thefts, or losses of customer data. c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient. |
Information security | INTEGRATED REPORT 2025 > Foundation for Supporting Growth > Governance > Information Security (P80-81) |