GRI Content Index

This content index shows the GRI Guideline references on our website and other communication channels.

General Disclosures
Economic
Environmental
Social

GRI Standards	Disclosures	References
GRI2：General Disclosures 2021
1．The organization and its reporting practices
2-1	Organizational details	Corporate Data
2-2	Entities included in the organization’s sustainability reporting	Corporate Data
2-3	Reporting period, frequency and contact point	Editorial Policy
2-4	Restatements of information	Not applicable
2-5	External Assurance	External Assurance
2．Activities and workers
2-6	Activities, value chain and other business relationships	Corporate Data Products Annual Securities Reports Supply Chain Management
2-7	Employees	ESG Performance Data＞Social
2-8	Workers who are not employees	―
3．Governance
2-9	Governance structure and composition	Corporate Governance Corporate Governance Report
2-10	Nomination and selection of the highest governance body	Corporate Governance Corporate Governance Report
2-11	Chair of the highest governance body	Corporate Governance Corporate Governance Report
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Corporate Governance Report
2-13	Delegation of responsibility for managing impacts	Corporate Governance Corporate Governance Report Sustainability Management＞Policy and approach＞Sustainability management structure
2-14	Role of the highest governance body in sustainability reporting	Sustainability Management＞Policy and approach＞Sustainability management structure
2-15	Conflicts of interest	Corporate Governance Report
2-16	Communication of critical concerns	Sustainability Management＞Policy and approach＞Sustainability management structure Risk Management
2-17	Collective knowledge of the highest governance body	Corporate Governance
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance Corporate Governance Report
2-20	Process to determine remuneration	Corporate Governance Corporate Governance Report
2-21	Annual total compensation ratio	―
4．Strategy, policies and practices
2-22	Statement on sustainable development strategy	Message from the President Sustainability Management＞Our officer's commitment Sustainable Vision 2030
2-23	Policy commitments	TOYOBO Group Charter of Corporate Behavior Respect for Human Rights
2-24	Embedding policy commitments	Respect for Human Rights Supply Chain Management Compliance
2-25	Processes to remediate negative impacts	Respect for Human Rights＞Initiatives＞Establishment of complaint handling and internal reporting systems Compliance＞Initiatives＞Compliance consultation desks
2-26	Mechanisms for seeking advice and raising concerns	Compliance＞Initiatives＞Compliance consultation desks
2-27	Compliance with laws and regulations	Respect for Human Rights＞Initiatives＞Reducing excessive working hours Compliance＞Anti-corruption initiatives ESG Performance Data＞Governance
2-28	Membership associations	Japan Business Federation (Keidanren) Kansai Economic Federation (Kankeiren) Japan Chemical Industry Association Japan BioPlastics Association (JBPA) Japan Chemical Fibers Association (JCFA) Japan Spinners' Association Sustainability Management＞Participation in initiaves Plastic Resource Circulation＞Participating in initiatives External Evaluation (ESG Factors)
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Dialogue with Stakeholders Social Contribution
2-30	Collective bargaining agreements	Dialogue with Stakeholders＞Dialogue with stakeholders and investors＞Employees＞Dialogue between management and labor Respect for Human Rights＞Initiatives＞Respecting workers' rights
GRI3：Material Topics 2021
3-1	Process to determine material topics	Materiality
3-2	List of material topics	Materiality
3-3	Management of material topics	Corporate Governance＞Management approach Safety, Disaster Prevention＞Management approach Quality＞Management approach Respect for Human Rights＞Management approach Materiality Environment＞Management Approach Supply Chain Management＞Management approach Human Resource Management＞Management approach Diversity & Inclusion＞Management approach Health and Productivity Management＞Management approach Social Contribution＞Management approach Compliance＞Management approach Risk Management＞Management approach

General Disclosures
Economic
Environmental
Social

GRI 201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Annual Securities Reports Financial Results ESG Performance Data > Social > Social contribution expenditure
201-2	Financial implications and other risks and opportunities due to climate change	Annual Securities Reports Sustainability Management > Participation in initiatives > Task Force on Climate-related Financial Disclosures (TCFD)
201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Reports
201-4	Financial assistance received from government	―
GRI 202: Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	―
202-2	Proportion of senior management hired from the local community	―
GRI 203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	―
203-2	Significant indirect economic impacts	―
GRI 204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers	―
GRI 205: Anti-corruption 2016
205-1	Operations assessed for risks related to corruption	―
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	―
GRI 206: Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	―
GRI 207: Tax 2019
207-1	Approach to tax	Tax Affairs Policy
207-2	Tax governance, control, and risk management	―
207-3	Stakeholder engagement and management of concerns related to tax	―
207-4	Country-by-country reporting	―

General Disclosures
Economic
Environmental
Social

GRI 301: Materials 2016
301-1	Materials used by weight or volume	―
301-2	Recycled input materials used	―
301-3	Reclaimed products and their packaging materials	―
GRI 302: Energy 2016
302-1	Energy consumption within the organization	ESG Performance Data > Environment
302-2	Energy consumption outside of the organization	―
302-3	Energy intensity	―
302-4	Reduction of energy consumption	Management Approach > Environmental management system > Safety and environment assessment Climate Change ESG Performance Data > Environment
302-5	Reductions in energy requirements of products and services	Eco-Conscious Products > Initiatives > LCA Calculation Initiatives Climate Change > Initiatives related to the entire value chain > Expanding our avoided emissions
GRI 303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	Water Resources
303-2	Management of water discharge-related impacts	Chemical Substance Management and Reducing Environmental Impact > Reducing Environmental Impact > Initiatives Water Resources > Initiative > Risk reduction
303-3	Water withdrawal	Water Resources ESG Performance Data > Environment
303-4	Water discharge	ESG Performance Data > Environment
303-5	Water consumption	―
GRI 304: Biodiversity 2016
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity > Identifying risks
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity > Initiatives
304-3	Habitats protected or restored	Biodiversity > Initiatives
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	―
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Climate Change ESG Performance Data > Environment
305-2	Energy indirect (Scope 2) GHG emissions	Climate Change ESG Performance Data > Environment
305-3	Other indirect (Scope 3) GHG emissions	Climate Change ESG Performance Data > Environment
305-4	GHG emissions intensity	ESG Performance Data > Environment
305-5	Reduction of GHG emissions	Climate Change ESG Performance Data > Environment
305-6	Emissions of ozone-depleting substances (ODS)	―
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Performance Data > Environment
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Waste Reduction ESG Performance Data > Environment
306-2	Management of significant waste-related impacts	Waste Reduction ESG Performance Data > Environment
306-3	Waste generated	Waste Reduction ESG Performance Data > Environment
306-4	Waste diverted from disposal	ESG Performance Data > Environment
306-5	Waste directed to disposal	ESG Performance Data > Environment
GRI 307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	Management Approach > Environmental management system > Environmental compliance Chemical Substance Management and Reducing Environmental Impact > Reducing Environmental Impact > Environmental compliance Water Resources > Environmental compliance ESG Performance Data > Environment
GRI 308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	Supply Chain Management CSR Procurement Guidelines Green Procurement Guidelines
308-2	Negative environmental impacts in the supply chain and actions taken	―

General Disclosures
Economic
Environmental
Social

GRI 401: Employment 2016
401-1	New employee hires and employee turnover	ESG Performance Data > Social
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	―
401-3	Parental leave	Human Resource Management > Initiatives > Work-life balance ESG Performance Data > Social
GRI 402: Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	―
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Safety, Disaster Prevention
403-2	Hazard identification, risk assessment, and incident investigation	Safety, Disaster Prevention TOYOBO's Way of Manufacturing > Security and Disaster prevention Initiatives(1.1MB)
403-3	Occupational health services	Safety, Disaster Prevention
403-4	Worker participation, consultation, and communication on occupational health and safety	Safety, Disaster Prevention
403-5	Worker training on occupational health and safety	Safety, Disaster Prevention
403-6	Promotion of worker health	Health and Productivity Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Safety, Disaster Prevention
403-8	Workers covered by an occupational health and safety management system	Safety, Disaster Prevention
403-9	Work-related injuries	Safety, Disaster Prevention ESG Performance Data > Social
403-10	Work-related injuries	Safety, Disaster Prevention ESG Performance Data > Social
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Human Resource Management > Initiatives > Human resources development ESG Performance Data > Social
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Management > Initiatives > Human resources development
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Management
GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Corporate Governance ESG Performance Data > Governance Human Resource Management Diversity & Inclusion ESG Performance Data > Social
405-2	Ratio of basic salary and remuneration of women to men	Annual Securities Reports
GRI406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Compliance > Initiatives > Compliance consultation desks
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	Resoect for Human Rights > Initiatives > Respecting worker's right
GRI408 : Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Respect for Human Rights 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	Respect for Human Rights Supply Chain Management
GRI 410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	―
GRI 411: Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	―
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	―
413-2	Operations with significant actual and potential negative impacts on local communities	―
GRI 414: Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	Supply Chain Management CSR Procurement Guidelines
414-2	Negative social impacts in the supply chain and actions taken	―
GRI 415: Public Policy 2016
415-1	Political contributions	ESG Performance Data > Governance
GRI 416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	―
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ESG Performance Data > Governance
GRI 417: Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	Quality
417-2	Incidents of non-compliance concerning product and service information and labeling	Quality
417-3	Incidents of non-compliance concerning marketing communications	―
GRI418 : Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Risk Management > Data security, privacy