GRI Standards Comparison Chart

General Disclosures

Disclosure		Site in question
Disclosure		Website	Publication Location
1 Organizational Profile
102-1	Name of the organization	Toyoda Gosei Co., Ltd.	Back cover
102-2	Activities, brands, products, and services	Manufacturing/sales of automotive parts (Weatherstrips, functional parts, interior and exterior products, safety systems) Manufacture/sales of other products (Optoelectronics products, general industry products) Management of sports teams and sports facilities	P6-7 Businesses and Locations
102-3	Location of headquarters	1 Haruhinagahata, Kiyosu, Aichi, 452-8564, Japan	P84 Company and Investor Information Back cover
102-4	Location of operations	Global Network	P6-7 Businesses and Locations
102-5	Ownership and legal form	－	P84 Company and Investor Information
102-6	Markets served	－	P6-7 Businesses and Locations
102-7	Scale of the organization	Company Profile Financial Information	P6-7 Businesses and Locations P76-83 Financial Report P84 Company and Investor Information
102-8	Information on employees and other workers	Active participation of a diverse workforce	P56 Active participation of a diverse workforce
102-9	Supply chain	Supplier Relations	P63 Supply chain management
102-10	Significant changes to the organization and its supply chain	NA
102-11	Precautionary principle or approach	Risk and opportunity associated with climate change and resource depletion TCFD Governance Intellectual Property Activities	P40 Risk and opportunity associated with climate change and resource depletion P66-73 Governance
102-12	External initiatives	Materiality TCFD	P18-19 Sustainability SDGs and ESG
102-13	Memberships of associations	Japan Auto Parts Industries Association, Japan Business Federation, Japan Rubber Manufacturers Association, Japan Lighting Industry Association, Chubu Productivity Headquarters, Chubu Marketing Association, etc.	－
2 Strategy
102-14	Statement from senior decision-maker	Letter from the President	P10-13 Letter from the President
102-15	Key impacts, risks, and opportunities	Letter from the President Risk and opportunity associated with climate change and resource depletion Risk management TCFD	P10-13 Letter from the President P40 Risk and opportunity associated with climate change and resource depletion P72 Risk management
3 Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior	Management Philosophy TG Sprit Compliance	P3 Management Philosophy P73 Compliance
102-17	Mechanisms for advice and concerns about ethics	Compliance(Compliance consultation office) Intellectual Property Activities	P73 Compliance(Compliance consultation office)
4 Governance
102-18	Governance structure	Corporate Governance(Corporate governance system chart)	P67 Corporate Governance(Corporate governance system chart)
102-19	Delegating authority	Corporate Governance(Corporate governance system chart)	P67 Corporate Governance(Corporate governance system chart)
102-20	Executive-level responsibility for economic, environmental, and social topics	Environmental organization	P39 Environmental organization
102-21	Consulting stakeholders on economic, environmental, and social topics	Stakeholders Relations	－
102-22	Composition of the highest governance body and its committees	Corporate Governance Corporate Governance Report	P66-70 Corporate Governance P74-75 Management Members
102-23	Chair of the highest governance body	Corporate Governance Corporate Governance Report	P66-70 Corporate Governance P74-75 Management Members
102-24	Nominating and selecting the highest governance body	Corporate Governance Report	－
102-25	Conflicts of interest	Corporate Governance(Outside directors and outside Audit & Supervisory Board members) Corporate Governance Report	P69 Outside directors and outside Audit & Supervisory Board members
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance(Basic philosophy)	P66 Corporate Governance(Basic philosophy)
102-27	Collective knowledge of highest governance body	Corporate Governance Management Systems	－
102-28	Evaluating the highest governance body's performance	Corporate Governance(Ensuring the effectiveness of the Board of Directors)	P69 Corporate Governance(Ensuring the effectiveness of the Board of Directors)
102-29	Identifying and managing economic, environmental, and social impacts	Materiality TCFD	P18-19 Sustainability SDGs and ESG
102-30	Effectiveness of risk management processes	Corporate Governance Risk Management	P66-73 Corporate Governance
102-31	Review of economic, environmental, and social topics	TCFD Corporate Governance Corporate Governance Report Risk Management	－
102-32	Highest governance body's role in sustainability reporting	Corporate Governance(Internal controls for the Toyoda Gosei Group)	P67 Internal controls for the Toyoda Gosei Group
102-33	Communicating critical concerns	Corporate Governance Corporate Governance Report	－
102-34	Nature and total number of critical concerns	Compliance	－
102-35	Remuneration policies	Corporate Governance(Executive compensation) Corporate Governance Report	P69-70 Corporate Governance(Executive compensation)
102-36	Process for determining remuneration	Corporate Governance(Executive compensation) Corporate Governance Report	P69-70 Corporate Governance(Executive compensation)
102-37	Stakeholders' involvement in remuneration	Corporate Governance(Executive compensation)	－
102-38	Annual total compensation ratio	－	－
102-39	Percentage increase in annual total compensation ratio	－	－
5 Stakeholder Engagement
102-40	List of stakeholder groups	Stakeholders Relations	－
102-41	Collective bargaining agreements	－	－
102-42	Identifying and selecting stakeholders	Stakeholders Relations	－
102-43	Approach to stakeholder engagement	Stakeholders Relations	－
102-44	Key topics and concerns raised	－	－
6 Reporting Practice
102-45	Entities included in the consolidated financial statements	－	P84 Company and Investor Information
102-46	Defining report content and topic boundaries	－	P85 Editorial policy
102-47	List of material topics	Materiality	P18-19 Sustainability SDGs and ESG
102-48	Restatements of information	NA
102-49	Changes in reporting	NA
102-50	Reporting periods	April 1, 2020 to March 31, 2021 Past efforts and the latest information are given as needed to promote understanding of disclosed content.	P85 Editorial policy
102-51	Date of most recent report	July 30, 2020	P85 Editorial policy
102-52	Reporting cycle	Annual	P85 Editorial policy
102-53	Contact point for questions regarding the report	Contact us	Back cover
102-54	Claims of reporting in accordance with the GRI Standards	－	－
102-55	GRI content index	GRI Standards Comparison Chart	－
102-56	External assurance	Environment Third-Party Verification (CO₂ emissions)	－

Management Approach

Disclosure		Site in question
Disclosure		Publication Location	Website
103-1	Explanation of the material topic and its boundary	Materiality	P18-19 Sustainability SDGs and ESG
103-2	The management approach and its components	Materiality Governance(Basic philosophy) Compliance(Basic philosophy, Compliance system, Compliance consultation office) Risk management(Basic philosophy) Contributing to Environmental Preservation Through All Our Business Activities Environmental Action Plan Building a Decarbonized Society Building a Recycling Society Environmental Preservation and Building Environmentally-Friendly Societies Environmental management Customer Relations Supplier Relations(Basic procurement policy)	P18-19 Sustainability SDGs and ESG P66,72,73 Governance(Basic philosophy, Compliance system, Compliance consultation office) P38-39,42,44,46,49 Environment(Basic philosophy, Environmental Policy, TG 2050 Environmental Challenge,　Environmental organization, Environmental Action Plan) P62 Uniform global quality assurance P63 Supply chain management
103-3	Evaluation of the management approach	Environmental Action Plan Employee Relations(FY 2025 priority item targets)	P41 Environmental Action Plan P53 FY 2025 priority item targets

Economic Performance

Disclosure		Site in question
Disclosure		Website	Publication Location
GRI 201:Economic Performance
201-1	Direct economic value generated and distributed	Financial Information	P8-9 Financial and Non-Financial Highlights P76-83 Financial Report
201-2	Financial implications and other risks and opportunities due to climate change	Risk and opportunity associated with climate change and resource depletion TCFD	P40 Risk and opportunity associated with climate change and resource depletion
201-3	Defined benefit plan obligations and other retirement plans	－	－
201-4	Financial assistance received from government	－	－
GRI 202:Market Presence
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
203-1	Infrastructure investments and services supported	Involvement with Local Communities	P6-7 Businesses and Locations P64 Contributing to local communities
203-2	Significant indirect economic impacts	－	－
GRI 204：Procurement Practices
204-1	Proportion of spending on local suppliers	－	－
GRI 205：Anti-corruption
205-1	Operations assessed for risks related to corruption	Compliance(Specific efforts)	P73 Compliance(Specific efforts)
205-2	Communication and training about anti-corruption policies and procedures	Compliance(Specific efforts)	P73　Compliance(Specific efforts) P9　No. of people who have taken compliance training
205-3	Confirmed incidents of corruption and actions taken	No violations of laws, etc.
GRI 206：Anti-Competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	No violations of laws, etc.
GRI 207：Tax
207-1	Approach to tax	－	－
207-2	Tax governance, control, and risk management	－	－
207-3	Stakeholder engagement and management of concerns	－	－
207-4	Country-by-country reporting	－	－

Environment

Disclosure		Site in question
Disclosure		Website	Publication Location
Materials
301-1	Materials used by weight or volume	Waste reduction	P44 Waste reduction
301-2	Recycled input materials used	Resource utilization and environmental emissions in business activities Waste reduction	P40 Resource utilization and environmental emissions in business activities P44 Waste reduction
301-3	Reclaimed products and their packaging materials	－	－
Energy
302-1	Energy consumption within the organization	Resource utilization and environmental emissions in business activities Reducing CO₂ emissions(Renewable energy)	P40 Resource utilization and environmental emissions in business activities P42-43 Reducing CO₂ emissions(Renewable energy)
302-2	Energy consumption outside of the organization	Environmental impact in the value chain	P40 Environmental impact in the value chain
302-3	Energy intensity	Reducing CO₂ emissions(CO₂ emissions, CO₂ emissions per sales unit) Sixth Environmental Action Plan Activities and Results(Results of Activities in FY2020)	P40 Resource utilization and environmental emissions in business activities P41 Environmental action plan P42-43 Reducing CO₂ emissions(CO₂ emissions, CO₂ emissions per sales unit)
302-4	Reduction of energy consumption	Resource utilization and environmental emissions in business activities Reducing CO₂ emissions Reductions in 6 greenhouse gases Sixth Environmental Action Plan Activities and Results(Results of Activities in FY2020)	P40-43 Resource utilization and environmental emissions in business activities, Reducing CO₂ emissions, Reductions in 6 greenhouse gases, Environmental action plan
302-5	Reductions in energy requirements of products and services	CO₂ emissions in distribution 11,500t-CO₂ Base year 2012 [CO₂ conversion factor] The CO₂ conversion factors used for Japan^*1 are the 1990 Keidanren factors. The CO₂ conversion factors used for other countries are from the GHG Protocol (2001). Electricity: 0.37070t-CO₂/MWh, class A fuel oil: 2.69577t-CO₂/kL, LPG: 3.00397t-CO₂/t, Town gas: 2.15701t-CO₂/1,000 Nm³, Kerosene: 2.53155 t-CO₂/kL, LNG: 2.68682t-CO₂/t, Gasoline: 2.36063t-CO₂/kL (excluding external factors of gas companies’ town gas heat conversion)	－
Water and Effluents
303-1	Mutual use of water as a shared resource	Reducing water risks	P46 Reducing water risks
303-2	Management of wastewater-related impacts	－	－
303-3	Management of wastewater-related impacts	Resource utilization and environmental emissions in business activities	P40 Resource utilization and environmental emissions in business activities
303-4	Wastewater	Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	－
303-5	Water consumption	Resource utilization and environmental emissions in business activities Reducing water risks Protecting soil and groundwater Environmental Data	P40 Resource utilization and environmental emissions in business activities P46 Reducing water risks P49 Reducing water risks
Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to,protected areas and areas of high biodiversity value outside protected areas	NA
304-2	Significant impacts of activities, products, and services on biodiversity	NA
304-3	Habitats protected or restored	Activities for living with nature that build ties with the community(Biotope creation)	P48 Activities for living with nature that build ties with the community
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Activities for living with nature that build ties with the community(Biotope creation)	－
Emissions
305-1	Direct (Scope 1) GHG emissions	Environmental impact in the value chain Reducing CO₂ emissions Reductions in 6 greenhouse gases	P40 Environmental impact in the value chain P42-43 Reducing CO₂ emissions, Reductions in 6 greenhouse gases
305-2	Energy indirect (Scope 2) GHG emissions	Environmental impact in the value chain Reducing CO₂ emissions Reductions in 6 greenhouse gases	P40 Environmental impact in the value chain P42-43 Reducing CO₂ emissions, Reductions in 6 greenhouse gases
305-3	Other indirect (Scope 3) GHG emissions	Environmental impact in the value chain	P40 Environmental impact in the value chain
305-4	GHG emissions intensity	Reductions in 6 greenhouse gases	P43 Reductions in 6 greenhouse gases
305-5	Reduction of GHG emissions	Reductions in 6 greenhouse gases	P43 Reductions in 6 greenhouse gases
305-6	Emissions of ozone-depleting substances (ODS)	NA
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Control and reduction of substances of concern Proper disposal and storage of PCB-containing equipment Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	P47 Reduced use of substances of concern P48 Activities to eliminate compliance and environmental violations and complaints
Waste
306-1	Waste generation and significant waste-related impacts	－	－
306-2	Management of significant waste-related impacts	－	－
306-3	Waste generated	Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	P40 Resource utilization and environmental emissions in business activities P44 Waste reduction(Amounts of waste generated and disposed of)
306-4	Waste diverted from disposal	Waste reduction Activities to eliminate compliance and environmental violations and complaints Proper disposal and storage of PCB-containing equipment	P44　Waste reduction(Amounts of waste generated and disposed of) P48 Activities to eliminate compliance and environmental violations and complaints, Proper disposal and storage of PCB-containing equipment
306-5	Waste directed to disposal	Waste reduction Activities to eliminate compliance and environmental violations and complaints Proper disposal and storage of PCB-containing equipment Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	P44　Waste reduction(Amounts of waste generated and disposed of) P48 Activities to eliminate compliance and environmental violations and complaints, Proper disposal and storage of PCB-containing equipment
Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	No violations of laws, etc./ No complaints
Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	Enhancing Group-wide environmental management	P50 ISO 14001 environmental audit
308-2	Negative environmental impacts in the supply chain and actions taken	Enhancing Group-wide environmental management	P50 ISO 14001 environmental audit

Social

Disclosure		Site in question
Disclosure		Website	Publication Location
Employment
401-1	New employee hires and employee turnover	Employee Relations(FY 2025 priority item targets) Active participation of a diverse workforce	P53 FY 2025 priority item targets
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Active participation of a diverse workforce(Workplaces that welcome people with disabilities) Work-life balance	P56 Active participation of a diverse workforce(Workplaces that welcome people with disabilities) P58 Work-life balance
401-3	Parental leave	Employee Relations Work-life balance	P53 FY 2025 priority item targets P58 Work-life balance
Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	－	－
Occupational Health and Safety
403-1	Occupational safety and health management system	Safety and health	P59-60 Safety and health efforts P61 Health management
403-2	Identification of danger (hazard), risk assessment, accident survey	Safety and health	P59-60 Safety and health efforts P61 Health management
403-3	Occupational health service	Safety and health	P59-60 Safety and health efforts P61 Health management
403-4	Laborers' participation in, discussion about, and mutual communication regarding occupational safety and health	Stable employment	－
403-5	Laborers' training related to occupational safety and health	Safety and health education	p60 Safety and health education
403-6	Improvement of laborers' health	Health management	P61 Health management
403-7	Prevention and alleviation of negative effects on occupational safety and health that are directly linked to business	Safety and health efforts	P59-60 Safety and health efforts
403-8	Laborers covered by an occupational safety and health management system	Safety and health efforts	P59-60 Safety and health efforts
403-9	Work-related injuries	Safety and health efforts	P59-60 Safety and health efforts
403-10	Illnesses and poor health related to work	－	－
Training and Education
404-1	Average hours of training per year per employee	Employee Relations(FY 2025 priority item targets)	P53 FY 2025 priority item targets
404-2	Programs for upgrading employee skills and transition assistance programs	Promotion of human resources development Support for a full second life	P54-55 Promotion of human resources development
404-3	Percentage of employees receiving regular performance and career development reviews	Employee Relations(FY 2025 priority item targets)	P53 FY 2025 priority item targets
Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Employee Relations(FY 2025 priority item targets)	P53 FY 2025 priority item targets P74-75 Management Members
405-2	Ratio of basic salary and remuneration of women to men	－	－
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 right to 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	NA
Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	NA
Security Practices
410-1	Security personnel trained in human rights policies or procedures	－	－
Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	NA
Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	－	－
412-2	Employee training on human rights policies or procedures	Respect for human rights	P53 Respect for human rights
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	Involvement with Local Communities	P64-65 Contributing to local communities
413-2	Operations with significant actual and potential negative impacts on local communities	NA
Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	－	－
414-2	Negative social impacts in the supply chain and actions taken	－	－
Public Policy
415-1	Political contributions	－	－
Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	Uniform global quality assurance	P62 Uniform global quality assurance
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	NA
Marketing and Labeling
417-1	Requirements for product and service information and labeling	NA
417-2	Incidents of non-compliance concerning product and service information and labeling	NA
417-3	Incidents of non-compliance concerning marketing communications	NA
Customer Privacy
418-1	Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data	NA
Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	NA