GRI Standards Comparison Table | Sustainability

GRI 2 : General Disclosures 2021

Disclosure		References
Disclosure 2-1	Organizational details	Corporate Overview
Disclosure 2-2	Entities included in the organization’s sustainability reporting	Global Network
Disclosure 2-3	Reporting period, frequency and contact point	About the Sustainability Website
Disclosure 2-4	Restatements of information	None
Disclosure 2-5	External assurance	GHG, Energy
Disclosure 2-6	Activities, value chain and other business relationships	‐
Disclosure 2-7	Employees	ESG Data
Disclosure 2-8	Workers who are not employees	ESG Data
Disclosure 2-9	Governance structure and composition	Corporate Governance Structure Integrated Report 2023 (Structure of Corporate Governance P.56) Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Election of Seven (7) Directors P.3, Governance Structure P.47)
Disclosure 2-10	Nomination and selection of the highest governance body	Basic Policy for Corporate Governance Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Election of Seven (7) Directors P.3, Governance Structure P.47)
Disclosure 2-11	Chair of the highest governance body	Basic Policy for Corporate Governance Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Election of Seven (7) Directors P.3, Governance Structure P.47) Corporate Governance Report
Disclosure 2-12	Role of the highest governance body in overseeing the management of impacts	Basic Policy for Corporate Governance Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Governance Structure P.47)
Disclosure 2-13	Delegation of responsibility for managing impacts	Corporate Governance Structure
Disclosure 2-14	Role of the highest governance body in sustainability reporting	Sustainability Committee Structure
Disclosure 2-15	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 Stock Information
Disclosure 2-16	Communication of critical concerns	Internal Control System Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, 7. System for reporting to Audit & Supervisory board members of the Company P.45) Corporate Governance Report
Disclosure 2-17	Collective knowledge of the highest governance body	Basic Policy for Corporate Governance
Disclosure 2-18	Evaluation of the performance of the highest governance body	Basic Policy for Corporate Governance Corporate Governance Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Governance Structure P.20) IIntegrated Report 2023 (Corporate Governance P.56) Corporate Governance Report
Disclosure 2-19	Remuneration policies	Remuneration for Corporate Officers Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Proposal No. 4: (6) Remuneration paid to Directors and Audit & Supervisory Board Members P.34-37） Integrated Report 2023 (Corporate Officer Remuneration System P.62) Corporate Governance Report
Disclosure 2-20	Process to determine remuneration	Remuneration for Corporate Officers Securities Report/有価証券報告書(４【コーポレート・ガバナンスの状況等】) Notice of convocation of the 82nd ordinary general meeting of shareholders 2023 (Fiscal Year Ended March 31, 2023, Proposal No. 4: (6) Remuneration paid to Directors and Audit & Supervisory Board Members P.34-37) Integrated Report 2023 (Corporate Officer Remuneration System P.62) Corporate Governance Report
Disclosure 2-21	Annual total compensation ratio	‐
Disclosure 2-22	Statement on sustainable development strategy	Top Message
Disclosure 2-23	Policy commitments	Top Message
Disclosure 2-24	Embedding policy commitments	Sustainability Committee Structure
Disclosure 2-25	Processes to remediate negative impacts	-
Disclosure 2-26	Mechanisms for seeking advice and raising concerns	-
Disclosure 2-27	Compliance with laws and regulations	Anti-Corruption ESG Data
Disclosure 2-28	Membership associations	Participation in Initiatives Collaboration with industry in environmental issues Responsible Minerals Procurement
Disclosure 2-29	Approach to stakeholder engagement	Stakeholder Communication
Disclosure 2-30	Collective bargaining agreements	Communication with Employees

GRI 3 : Material Topics 2021

Disclosure 3-1	Process to determine material topics	Sustainability in TAIYO YUDEN Group
Disclosure 3-2	List of material topics
Disclosure 3-3	Management of material topics

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	Efforts to Address Climate Change
201-3	Defined benefit plan obligations and other retirement plans	Securities Report/有価証券報告書 - 退職給付関係
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
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/有価証券報告書
Tax
207-1	Approach to tax	Tax Policy
207-2	Governance, Administration and Risk Management
207-3	Addressing tax-related stakeholder engagement and concerns
207-4	Report by country	–

Environmental

GRI Standards		References
Materials
301-1	Materials used by weight or volume	Material Balance
301-2	Recycled input materials used	Material Balance
301-3	Reclaimed products and their packaging materials	Waste, Water
Energy
302-1	Energy consumption within the organization	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	Interactions with water as a shared resource	Environmental Impact of Corporate Activities Data by Site Results of Water Resource Efforts
303-2	Management of water discharge-related impacts	Data by Site
303-3	Water withdrawal	Material Balance Data by Site
303-4	Water discharge	Material Balance Data by Site
303-5	Water consumption	Material Balance
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	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	Material Balance
Effluents and Waste
306-1	Water discharge by quality and destination	Compliance, Monitoring
306-2	Waste by type and disposal method	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 CSR Procurement Initiative
308-2	Negative environmental impacts in the supply chain and actions taken	CSR Procurement Initiative

Social

GRI Standards		References
Employment
401-1	New employee hires and employee turnover	ESG 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	ESG 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	Occupational health and safety management system	Management System Overview, Promotion Structure TAIYO YUDEN Group (Japan) Safety & Environment Policy
403-2	Hazard identification, risk assessment, and incident investigation	Achievement Levels for Medium-Term Occupational Health and Safety Targets Audit CSR Code of Conduct Article 2 (Response to Whistle-Blowing)
403-3	Occupational health services	Achievement Levels for Medium-Term Occupational Health and Safety Targets CSR Code of Conduct Article 20 (Response to Whistle-Blowing)
403-4	Worker participation, consultation, and communication on occupational health and safety	Management System Overview, Promotion Structure
403-5	Worker training on occupational health and safety	Training
403-6	Promotion of worker health	TAIYO YUDEN Group: Health-Oriented Management Health & Safety Activities > Performance
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Achievement Levels for Medium-Term Occupational Health and Safety Targets
403-8	Workers covered by an occupational health and safety management system	Management System Overview, Promotion Structure
403-9	Work-related injuries	Achievement Levels for Medium-Term Occupational Health and Safety Targets
403-10	Work-related ill health
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	ESG 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	CSR Procurement Initiative
Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	Prohibition of Child Labor / Forced Labor CSR Procurement Initiative Responsible Minerals Procurement
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 CSR Procurement Initiative Responsible Minerals Procurement
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 Procurement Initiative
414-2	Negative social impacts in the supply chain and actions taken	CSR Procurement Initiative Responsible Minerals Procurement
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 FY2021, 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	―