GRI Standards Comparison Table

General Disclosures

GRI Standards		References
General Disclosures
1. Organizational profile
102-1	Name of the organization	Corporate Overview
102-2	Activities, brands, products, and services
102-3	Location of headquarters
102-4	Location of operations	Global Network
102-5	Ownership and legal form	Corporate Overview
102-6	Markets served	Global Expansion/グローバル展開 Business Fields
102-7	Scale of the organization	Human Resource Internationalization Global Network Business Performance Highlights Financial Statements Business Fields
102-8	Information on employees and other workers	Employee Data Human Resource Internationalization
102-9	Supply chain	―
102-10	Significant changes to the organization and its supply chain	Latest Information news Stock Information
102-11	Precautionary Principle or approach	CSR Management System Environment (E) - Risk Management Quality Risk Management Basic Policy for Corporate Governance
102-12	External initiatives	Participation in the United Nations Global Compact
102-13	Membership of associations	Participation in the United Nations Global Compact Request to Our Suppliers - Responsible Minerals Procurement
2. Strategy
102-14	Statement from senior decision-maker	Sustainability - Message from the President
102-15	Key impacts, risks, and opportunities	Issues to be addressed Business Risks Future Management Policies
3. Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Management Philosophy CSR Charter and CSR Code of Conduct
102-17	Mechanisms for advice and concerns about ethics	CSR Activities Promotion Framework
4. Governance
102-18	Governance structure	Corporate Governance Structure
102-19	Delegating authority
102-20	Executive-level responsibility for economic, environmental, and social topics
102-21	Consulting stakeholders on economic, environmental, and social topics	Basic Policy for Corporate Governance
102-22	Composition of the highest governance body and its committees	Notice of convocation of the 79th ordinary general meeting of shareholders - Reference Documents　(P.4-17) - Corporate Governance　(P.43-47) Corporate Governance Structure
102-23	Chair of the highest governance body	Basic Policy for Corporate Governance
102-24	Nominating and selecting the highest governance body	Basic Policy for Corporate Governance
102-25	Conflicts of interest	Basic Policy for Corporate Governance Corporate Governance Structure Securities Report/有価証券報告書 - (5) 株式の保有状況 (2020年3月期、P.63) Stock Information
102-26	Role of highest governance body in setting purpose, values, and strategy	Basic Policy for Corporate Governance
102-27	Collective knowledge of highest governance body	Basic Policy for Corporate Governance
102-28	Evaluating the highest governance body's performance	Basic Policy for Corporate Governance Corporate Governance
102-29	Identifying and managing economic, environmental, and social impacts	Issues to be addressed Basic Policy for Corporate Governance
102-30	Effectiveness of risk management processes	CSR Management
102-31	Review of economic, environmental, and social topics	Basic Policy for Corporate Governance
102-32	Highest governance body's role in sustainability reporting	―
102-33	Communicating critical concerns	Internal Control System
102-34	Nature and total number of critical concerns	―
102-35	Remuneration policies	Remuneration Policy for Corporate Officers
102-36	Process for determining remuneration	Remuneration Policy for Corporate Officers
102-37	Stakeholders' involvement in remuneration	Voting count results Notice of convocation
102-38	Annual total compensation ratio	―
102-39	Percentage increase in annual total compensation ratio	―
5. Stakeholder engagement
102-40	List of stakeholder groups	Relations between TAIYO YUDEN and Stakeholders
102-41	Collective bargaining agreements	Securities Report/有価証券報告書 - 5 【従業員の状況】 (2020年3月期、P.10) Communication with Employees
102-42	Identifying and selecting stakeholders	Relations between TAIYO YUDEN and Stakeholders
102-43	Approach to stakeholder engagement	Relations between TAIYO YUDEN and Stakeholders
102-44	Key topics and concerns raised	―
6. Reporting practice
102-45	Entities included in the consolidated financial statements	Securities Report/有価証券報告書 - 4.関係会社の状況 (2020年3月期、P.7)
102-46	Defining report content and topic Boundaries	About the Sustainability Website
102-47	List of material topics	―
102-48	Restatements of information	Not applicable
102-49	Changes in reporting	Not applicable
102-50	Reporting period	About the Sustainability Website
102-51	Date of most recent report
102-52	Reporting cycle
102-53	Contact point for questions regarding the report
102-54	Claims of reporting in accordance with the GRI Standards
102-55	GRI content index	This Table
102-56	External assurance	―
Management Approach
103-1	Explanation of the material topic and its Boundaries	―
103-2	The management approach and its components	―
103-3	Evaluation of the management approach	―

Economic

GRI Standards		References
Economic Performance
201-1	Direct economic value generated and distributed	Financial Statements
201-2	Financial implications and other risks and opportunities due to climate change	―
201-3	Defined benefit plan obligations and other retirement plans	Financial Statements - Retirement benefits (P.29, Fiscal Year Ended March 31, 2020)
201-4	Financial assistance from government	Financial Statements
Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Labor Management
202-2	Proportion of senior management hired from the local community	Human Resource Internationalization
Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Securities Report/有価証券報告書 - 第3 設備の状況 (2020年3月期、P.19)
203-2	Significant indirect economic impacts	―
Procurement Practices
204-1	Proportion of spending on local suppliers	Activities on Procurement - Performance
Anti-corruption
205-1	Operations assessed for risks related to corruption	Anti-Bribery
205-2	Communication and training about-corruption policies and procedures
205-3	Confirmed incidents of corruption and actions taken
Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Securities Report

Environmental

GRI Standards		References
Materials
301-1	Materials used by weight or volume	FY2019 Material Balance
301-2	Recycled input materials used	FY2019 Material Balance
301-3	Reclaimed products and their packaging materials	Waste, Water
Energy
302-1	Energy consumption within the organization	FY2019 Material Balance
302-2	Energy consumption outside of the organization	GHG, Energy - Efforts on Indirect Emissions Other than from Energy Use (SCOPE 3)
302-3	Energy intensity	GHG, Energy - Results of Efforts to Reduce Greenhouse Gases and Energy Consumption
302-4	Reduction of energy consumption
302-5	Reductions in energy requirements of products and services	Developing Environmentally Friendly Products - Smart Product Development System
Water
303-1	Water withdrawal by source	FY2019 Material Balance Waste, Water - Results of Water Resource Efforts
303-2	Water source significantly affected by withdrawal of water	Compliance, Monitoring
303-3	Water recycled and reused	Waste, Water - Results of Water Resource Efforts
Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Information unavailable
304-2	Significant impacts of activities, products, and services on biodiversity	Developing Environmentally Friendly Products - Smart Product Development System Action Policy for Biodiversity Conservation
304-3	Habitats protected or restored	Biodiversity action case
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Information unavailable
Emissions
305-1	Direct (Scope 1) GHG emissions	FY2019 Material Balance GHG, Energy - Results of Efforts to Reduce Greenhouse Gases and Energy Consumption
305-2	Energy indirect (Scope 2) GHG emissions
305-3	Other indirect (Scope 3) GHG emissions	GHG, Energy - Results of Efforts to Reduce Greenhouse Gases and Energy Consumption
305-4	GHG emissions intensity
305-5	Reduction of GHG emissions
305-6	Emissions of ozone-depleting substances (ODS)	Appropriate Management of Chemical Substances - Ozone-depleting Substances
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	FY2019 Material Balance
Effluents and Waste
306-1	Water discharge by quality and destination	Compliance, Monitoring
306-2	Waste by type and disposal method	FY2019 Material Balance Waste, Water - Results of Reducing Waste
306-3	Significant spills	Preparation for Emergency - Environmental Accidents
306-4	Transport of Hazardous waste	Not applicable
306-5	Water bodies affected by water discharges and/or runoff	Not applicable
Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Compliance, Monitoring
Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	Promoting Green Procurement - Applying Green Procurement Standards
308-2	Negative environmental impacts in the supply chain and actions taken	Request to Our Suppliers - Environmental Preservation

Social

GRI Standards		References
Employment
401-1	New employee hires and employee turnover	Employee Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Prohibition of Discriminations and Inhumane Treatments
401-3	Parental leave	Employee Data
Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	Prohibition of Child Labor / Forced Labor Communication with Employees
Occupational Health and Safety
403-1	Workers representation in formal joint management-worker health and safety committees	Management System Overview, Promotion Structure
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Health & Safety Activities - Materiality
403-3	Workers with high incidence or high risk of diseases related to their occupation	Health & Safety Activities - Materiality
403-4	Health and safety topics covered in formal agreements with trade unions	Communication with Employees
Training and Education
404-1	Average hours of training per year per employee	―
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Strategy
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Strategy - Education for Career Design and Development
Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employee	Employee Data Executives
405-2	Ratio of basic salary and remuneration of women to men	Labor Management
Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	―
Freedom of Association and Collective Bargaining
407-1	Operations and suppliers in which the freedom of association and collective bargaining may be at risk	―
Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	Prohibition of Child Labor / Forced Labor
Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Prohibition of Child Labor / Forced Labor
Security Practices
410-1	Security personnel trained in human rights policies or procedures	Prohibition of Discriminations and Inhumane Treatments
Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	―
Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	RBA-VAP Audit
412-2	Employee training on human rights policies or procedures	Labor Human Rights Management System
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	―
Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Contributing to Communities
413-2	Operations with significant actual and potential negative impacts on local communities	―
Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	CSR Activities for Suppliers
414-2	Negative social impacts in the supply chain and actions taken	CSR Activities for Suppliers
Public Policy
415-1	Political contributions	Relationships with Politics and Government
Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	Quality Assurance Activity
416-2	Incidents of non-compliance concerning the health and safety impacts and services	Status of Observing Regulations and Voluntary Specifications on Product Safety
Marketing and Labeling
417-1	Requirements for product and service information and labeling	Not applicable
417-2	Incidents of non-compliance concerning product and service information and labeling	Not applicable
417-3	Incidents of non-compliance concerning marketing communications	―
Customer Privacy
418-1	Substantiated complaints concerning breeches of customer privacy and losses of customer data	In FY2019, there is no substantiated complaints concerning breeches of customer privacy and losses of customer data.
Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	―