GRI Standards Comparison Chart

Disclosure		Website	Publication Location
1 Organizational Profile
102-1	Name of the organization	Company Profile	Back cover
102-2	Activities, brands, products, and services	Products	P22-33　Overview of Business
102-3	Location of headquarters	Company Profile	P68　Company and Investor Information Back cover
102-4	Location of operations	Global Network	P23　Global Network
102-5	Ownership and legal form	Company Profile	P68-69　Company and Investor Information
102-6	Markets served	Company Profile	P68-69　Toyoda Gosei Group Companies
102-7	Scale of the organization	Company Profile Global Network Financial Information	P22-23　Product field, Global Network P60-67　Financial Report P68-69　Company and Investor Information, Toyoda Gosei Group Companies
102-8	Information on employees and other workers	Hiring of diverse personnel(Toyoda Gosei Co., Ltd. employee composition)	P23　Global Network
102-9	Supply chain	Supplier Relations	P50-51　Supply chain management
102-10	Significant changes to the organization and its supply chain	－	NA
102-11	Precautionary principle or approach	Environmental organization Risk management	P37　Environmental organization P56-57　Risk management
102-12	External initiatives	ESG and SDGs	P35　Materiality determination process
102-13	Memberships of associations	－	－
2 Strategy
102-14	Statement from senior decision-maker	－	P8-11　Letter from the President
102-15	Key impacts, risks, and opportunities	Risk and opportunity associated with climate change and resource depletion Risk management	P37　Risk and opportunity associated with climate change and resource depletion P56-57　Risk management
3 Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior	Management Philosophy TG Sprit Compliance	P3　Management Philosophy P55　Compliance
102-17	Mechanisms for advice and concerns about ethics	Compliance(Compliance consultation office)	P56　Compliance(Compliance consultation office)
4 Governance
102-18	Governance structure	Corporate Governance(Corporate governance system chart)	P53　Corporate Governance(Corporate governance system chart)
102-19	Delegating authority	Environmental organization Corporate Governance(Corporate governance system chart)	P37　Environmental organization P53　Corporate Governance(Corporate governance system chart)
102-20	Executive-level responsibility for economic, environmental, and social topics	Environmental organization	P37　Environmental organization
102-21	Consulting stakeholders on economic, environmental, and social topics	－	－
102-22	Composition of the highest governance body and its committees	Corporate Governance	P52-55　Corporate Governance P58-59　Management Members
102-23	Chair of the highest governance body	Corporate Governance	P52-55　Corporate Governance P58-59　Management Members
102-24	Nominating and selecting the highest governance body	－	－
102-25	Conflicts of interest	Corporate Governance（Outside directors and outside Audit & Supervisory Board members）	P54　Outside directors and outside Audit & Supervisory Board members
102-26	Role of highest governance body in setting purpose, values, and strategy	－	P8-11　Letter from the President
102-27	Collective knowledge of highest governance body	－	－
102-28	Evaluating the highest governance body's performance	Corporate Governance（Ensuring the effectiveness of the Board of Directors）	P55　Corporate Governance（Ensuring the effectiveness of the Board of Directors）
102-29	Identifying and managing economic, environmental, and social impacts	－	－
102-30	Effectiveness of risk management processes	－	－
102-31	Review of economic, environmental, and social topics	－	－
102-32	Highest governance body's role in sustainability reporting	－	－
102-33	Communicating critical concerns	－	－
102-34	Nature and total number of critical concerns	－	－
102-35	Remuneration policies	Corporate Governance(Executive compensation)	P55　Corporate Governance(Executive compensation)
102-36	Process for determining remuneration	Corporate Governance(Executive compensation)	P55　Corporate Governance(Executive compensation)
102-37	Stakeholders' involvement in remuneration	－	－
102-38	Annual total compensation ratio	－	－
102-39	Percentage increase in annual total compensation ratio	－	－
5 Stakeholder Engagement
102-40	List of stakeholder groups	ESG and SDGs(Relationships with stakeholders)	P34　Sustainability ESG and SDGs(Relationships with stakeholders)
102-41	Collective bargaining agreements	－	－
102-42	Identifying and selecting stakeholders	－	－
102-43	Approach to stakeholder engagement	ESG and SDGs(Relationships with stakeholders)	P34　Sustainability ESG and SDGs(Relationships with stakeholders)
102-44	Key topics and concerns raised	－	－
6 Reporting Practice
102-45	Entities included in the consolidated financial statements	－	P68-69　Company and Investor Information(Toyoda Gosei Group Companies)
102-46	Defining report content and topic boundaries	－	P3　Editorial policy
102-47	List of material topics	ESG and SDGs	P34-35　Sustainability ESG and SDGs
102-48	Restatements of information	NA	NA
102-49	Changes in reporting	NA	NA
102-50	Reporting periods	－	P3　Editorial policy
102-51	Date of most recent report	－	P3　Editorial policy
102-52	Reporting cycle	－	P3　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	Third-Party Verification	－

Disclosure		Website	Publication Location
103-1	Explanation of the material topic and its boundary	ESG and SDGs	P34-35　Sustainability ESG and SDGs
103-2	The management approach and its components	ESG and SDGs Environment/Contributing to Environmental Preservation Through All Our Business Activities Sixth Environmental Action Plan Activities and Results Building low-carbon societies Building Recycling Societies Environmental Preservation and Building Environmentally-Friendly Societies Environmental management Customer Relations Supplier Relations(Basic philosophy) Governance(Basic philosophy) Compliance(Basic philosophy, Compliance system, Compliance consultation office) Risk management(Basic philosophy)	P34-35　Sustainability ESG and SDGs P36　Environment(Basic philosophy, Environmental Policy, TG 2050 Environmental Challenge) P44　Social P50　Social(Basic procurement policy) P52-53　Governance(Basic philosophy, Corporate governance system) P55-56　Compliance(Basic philosophy, Compliance system, Specific efforts) P56-57　Risk management(Basic philosophy)
103-3	Evaluation of the management approach	Sixth Environmental Action Plan Activities and Results Employee Relations　KPI	P44　Social Key performance indicators

Disclosure		Website	Publication Location
Economic Performance
201-1	Direct economic value generated and distributed	Financial Information	－
201-2	Financial implications and other risks and opportunities due to climate change	Environment(Risk and opportunity associated with climate change and resource depletion)	P37　Environment(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	－	－
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	－	－
Indirect Economic Impacts
203-1	Infrastructure investments and services supported	－	P23　Global Network
203-2	Significant indirect economic impacts	－	－
Procurement Practices
204-1	Proportion of spending on local suppliers	－	－
Anti-corruption
205-1	Operations assessed for risks related to corruption	Compliance(Specific efforts)	P56　Compliance(Specific efforts)
205-2	Communication and training about anti-corruption policies and procedures	－	－
205-3	Confirmed incidents of corruption and actions taken	No violations of laws, etc.	No violations of laws, etc.
Anti-Competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	No violations of laws, etc.	No violations of laws, etc.

Disclosure		Website	Publication Location
Materials
301-1	Materials used by weight or volume	Reduction of waste	P40　Reduction of waste
301-2	Recycled input materials used	Contributing to Environmental Preservation Through All Our Business Activities(Contributing to Environmental Preservation Through All Our Business Activities) Reduction of waste	P37　Contributing to Environmental Preservation Through All Our Business Activities P40　Reduction of waste
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)	P37　Resource utilization and environmental emissions in business activities P39　Reducing CO₂ emissions(Renewable energy)
302-2	Energy consumption outside of the organization	Environmental impact in the value chain	P38　Environmental impact in the value chain
302-3	Energy intensity	Resource utilization and environmental emissions in business activities Reducing CO₂ emissions(CO₂ emissions, CO₂ emissions per sales unit) Sixth Environmental Action Plan Activities and Results(Results of Activities in FY2018)	P37　Resource utilization and environmental emissions in business activities P38-39　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 FY2018)	P37-39　Resource utilization and environmental emissions in business activities, Reducing CO₂ emissions, Reductions in 6 greenhouse gases
302-5	Reductions in energy requirements of products and services	－	－
Water and Effluents
303-1	Mutual use of water as a shared resource	－	－
303-2	Management of wastewater-related impacts	－	－
303-3	Water intake	Resource utilization and environmental emissions in business activities	P37　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 Reduction and effective use of water	P37　Resource utilization and environmental emissions in business activities P41　Reduction and effective use of water
Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to,protected areas and areas of high biodiversity value outside protected areas	NA	NA
304-2	Significant impacts of activities, products, and services on biodiversity	NA	NA
304-3	Habitats protected or restored	Activities for living with nature that build ties with the community(Biotope creation)	P43　Biodiversity
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	P38-39　Environmental impact in the value chain, 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	P38-39　Environmental impact in the value chain, Reducing CO2 emissions, Reductions in 6 greenhouse gases
305-3	Other indirect (Scope 3) GHG emissions	Environmental impact in the value chain	P38　Environmental impact in the value chain
305-4	GHG emissions intensity	Reductions in 6 greenhouse gases	P39　Reductions in 6 greenhouse gases
305-5	Reduction of GHG emissions	Reductions in 6 greenhouse gases	P39　Reductions in 6 greenhouse gases
305-6	Emissions of ozone-depleting substances (ODS)	NA	NA
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Proper disposal and storage of PCB-containing equipment Reduced use of substances of concern Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	P42　Activities to eliminate compliance and environmental violations and complaints P43　Reduced use of substances of concern
Effluents and Waste
306-1	Water discharge by quality and destination	Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	P37　Resource utilization and environmental emissions in business activities
306-2	Waste by type and disposal method	Reduction of waste Proper disposal and storage of PCB-containing equipment	P40　Reduction of waste(Amounts of waste generated and disposed of(results for FY2018: Toyoda Gosei)) P42　Activities to eliminate compliance and environmental violations and complaints(Proper disposal and storage of PCB-containing equipment)
306-3	Significant spills	Activities to eliminate compliance and environmental violations and complaints Environmental Data(Data on Main Domestic Plants:Toyoda Gosei Co., Ltd.)	P42　Activities to eliminate compliance and environmental violations and complaints
306-4	Transport of hazardous waste	NA	NA
306-5	Water bodies affected by water discharges and/or runoff	NA	NA
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	P42　ISO 14001 environmental audit
308-2	Negative environmental impacts in the supply chain and actions taken	Enhancing Group-wide environmental management	P42　ISO 14001 environmental audit

Disclosure		Website	Publication Location
Employment
401-1	New employee hires and employee turnover	Employee Relations	P44　KPI
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Hiring of diverse personnel(Workplaces that welcome people with disabilities) Work-life balance	P46　Hiring of diverse personnel(Workplaces that welcome people with disabilities) P47　Work-life balance
401-3	Parental leave	Employee Relations Work-life balance	P44　KPI
Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	－	－
Occupational Health and Safety
403-1	Occupational safety and health management system	Aiming for “Zero Accidents”	P48　Aiming for “Zero Accidents”
403-2	Identification of danger (hazard), risk assessment, accident survey	Aiming for “Zero Accidents” Maintaining and improving mental and physical health	P48　Aiming for “Zero Accidents” P49　Maintaining and improving mental and physical health
403-3	Occupational health service	－	－
403-4	Laborers' participation in, discussion about, and mutual communication regarding occupational safety and health	Creation of energetic workplaces where employees can work based on labormanagement trust and mutual responsibility	－
403-5	Laborers' training related to occupational safety and health	－	－
403-6	Improvement of laborers' health	Maintaining and improving mental and physical health	P49　Maintaining and improving mental and physical health
403-7	Prevention and alleviation of negative effects on occupational safety and health that are directly linked to business	－	－
403-8	Laborers covered by an occupational safety and health management system	－	－
403-9	Work-related injuries	Aiming for “Zero Accidents”	P48　Aiming for “Zero Accidents”
403-10	Illnesses and poor health related to work	－	－
Training and Education
404-1	Average hours of training per year per employee	Employee Relations	P44　KPI
404-2	Programs for upgrading employee skills and transition assistance programs	Personnel development Work-life balance/Support for a full second life	P47-48　Personnel development
404-3	Percentage of employees receiving regular performance and career development reviews	Employee Relations	P44　KPI
Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Employee Relations	P44　KPI P58-59　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	－	－
Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	－	－
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	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	－	－
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	P51　Contributing to local 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	－	－
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	P49-50　Uniform global quality assurance
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	NA	NA
Marketing and Labeling
417-1	Requirements for product and service information and labeling	－	－
417-2	Incidents of non-compliance concerning product and service information and labeling	NA	NA
417-3	Incidents of non-compliance concerning marketing communications	NA	NA
Customer Privacy
418-1	Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data	NA	NA
Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	NA	NA

Sustainability