GRI Standards Comparison Chart | Toyoda Gosei Co., Ltd.

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Disclosure		Website	Publication Location
The organization and its reporting practices
2-1	Organizational details	Basic information	P114 Company and Investor Information
2-2	Entities included in the organization’s sustainability reporting	Global Network	P5 Scope of Report
2-3	Reporting period, frequency and contact point	－	P5 Reporting Period, Date of Issue
2-4	Restatements of information	－	－
2-5	External assurance	Third-Party Verification	P113 External Recognition P12 Toyoda Gosei in Numbers
Activities and workers
2-6	Activities, value chain and other business relationships	Global Network Value Creation Process Supplier Relations	P18-19 Value Creation Process P81-83 Supply Chain Management
2-7	Employees	Basic information	P24-25 Toyoda Gosei’s Management Capital P12 Toyoda Gosei in Numbers P112 Non-Financial Highlights P114 Company and Investor Information
2-8	Workers who are not employees	－	－
Governance
2-9	Governance structure and composition	Governance	P88-101 Governance
2-10	Nomination and selection of the highest governance body	Governance	P88-101 Governance
2-11	Chair of the highest governance body	Governance	P88-101 Governance
2-12	Role of the highest governance body in overseeing the management of impacts	Management Systems Governance	P26 Sustainability Management P88-101 Governance
2-13	Delegation of responsibility for managing impacts	Management Systems Governance	P26 Sustainability Management P88-101 Governance
2-14	Role of the highest governance body in sustainability reporting	Management Systems Sustainable & Positive Impact Finance Framework	P26 Sustainability Management
2-15	Conflicts of interest	－	－
2-16	Communication of critical concerns	－	－
2-17	Collective knowledge of the highest governance body	－	－
2-18	Evaluation of the performance of the highest governance body	Governance	P88-101 Governance
2-19	Remuneration policies	Executive Compensation	P95 Executive Compensation
2-20	Process to determine remuneration	Executive Compensation	P95 Executive Compensation
2-21	Annual total compensation ratio	－	－
Strategy, policies and practices
2-22	Statement on sustainable development strategy	Philosophy・Vision Message from the President	P6-11 Message from the President P96-99 Interview with Outside Directors
2-23	Policy commitments	Respect for Human Rights	P26 Sustainability Management P84-85 Human Rights Initiatives
2-24	Embedding policy commitments	Respect for Human Rights	P26 Sustainability Management P84-85 Human Rights Initiatives
2-25	Processes to remediate negative impacts	Risk Management Compliance	P68-70 Risk Management P100-101 Compliance
2-26	Mechanisms for seeking advice and raising concerns	Compliance	P100-101 Compliance
2-27	Compliance with laws and regulations	Compliance	P100-101 Compliance
2-28	Membership associations	Collaboration with External Organizations	－
Stakeholder engagement
2-29	Approach to stakeholder engagement	Stakeholders Relations	－
2-30	Collective bargaining agreements	－	－

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Disclosure		Website	Publication Location
Disclosures on material topics
3-1	Process to determine material topics	Materiality	P20-23 Materiality (Key Issues)
3-2	List of material topics	Materiality	P20-23 Materiality (Key Issues)
3-3	Management of material topics	Materiality Management Systems Sustainable & Positive Impact Finance Framework	P20-23 Materiality (Key Issues) P26 Sustainability Management

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Economic Performance
201-1	Direct economic value generated and distributed	Financial Information	P104-105 Consolidated 10-Year Financial Summary P106-109 Consolidated Financial Statements P110 Financial Highlights
201-2	Financial implications and other risks and opportunities due to climate change	TCFD	P20-23 Materiality (Key Issues) P76-77 Building a Decarbonized Society
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	Toyoda Gosei’s Management Capital Allocation, Development, and Retention Based on a Talent Portfolio (Aligning Business and Human Resource Strategies)	P24-25 Toyoda Gosei’s Management Capital P112 Non-Financial Highlights
Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Involvement with Local Communities	P87 Contribution to Local Communities
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	P100-101 Compliance
205-2	Communication and training about anti-corruption policies and procedures	Compliance	P100-101 Compliance P112 Non-Financial Highlights
205-3	Confirmed incidents of corruption and actions taken	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.
Tax
207-1	Approach to tax	－	－
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	－	－

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Materials
301-1	Materials used by weight or volume	Building a Recycling-Oriented Society Resource Utilization and Environmental Emissions in Business Activities	P78-79 Building a Recycling-Oriented Society
301-2	Recycled input materials used	Building a Recycling-Oriented Society	P78-79 Building a Recycling-Oriented Society
301-3	Reclaimed products and their packaging materials	－	P78-79 Building a Recycling-Oriented Society
Energy
302-1	Energy consumption within the organization	Resource Utilization and Environmental Emissions in Business Activities Reducing CO₂ Emissions Building a Decarbonized Society Environmental Data	P111 Non-Financial Highlights P76-77 Building a Decarbonized Society
302-2	Energy consumption outside of the organization	Building a Decarbonized Society	P111 Non-Financial Highlights P76-77 Building a Decarbonized Society
302-3	Energy intensity	Reducing CO₂ Emissions Environmental Data	P111 Non-Financial Highlights P76-77 Building a Decarbonized Society
302-4	Reduction of energy consumption	Resource Utilization and Environmental Emissions in Business Activities Reducing CO₂ Emissions Reduction of Greenhouse Gas (6 gases) Emissions Environmental Data	P111 Non-Financial Highlights P76-77 Building a Decarbonized Society
302-5	Reductions in energy requirements of products and services	Resource Utilization and Environmental Emissions in Business Activities Building a Decarbonized Society Environmental Data	P111 Non-Financial Highlights
Water and Effluents
303-1	Interactions with water as a shared resource	Reducing Water Risks	P78-79 Building a Recycling-Oriented Society
303-2	Management of water discharge-related impacts	－	－
303-3	Water withdrawal	Resource Utilization and Environmental Emissions in Business Activities Environmental Data Environmental Data(Data on Main Domestic Plants)	P78-79 Building a Recycling-Oriented Society P111 Non-Financial Highlights
303-4	Water discharge	Resource Utilization and Environmental Emissions in Business Activities	－
303-5	Water consumption	Resource Utilization and Environmental Emissions in Business Activities Reducing Water Risks Protecting Soil and Groundwater Environmental Data Environmental Data(Data on Main Domestic Plants)	P78-79 Building a Recycling-Oriented Society P111 Non-Financial Highlights
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	Risks and Opportunities Related to Biodiversity	P79 Building Environmentally-friendly Societies
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Risks and Opportunities Related to Biodiversity	－
Emissions
305-1	Direct (Scope 1) GHG emissions	Building a Decarbonized Society Environmental Data	P76-77 Building a Recycling-Oriented Society P111 Non-Financial Highlights
305-2	Energy indirect (Scope 2) GHG emissions	Building a Decarbonized Society Environmental Data	P76-77 Building a Recycling-Oriented Society P111 Non-Financial Highlights
305-3	Other indirect (Scope 3) GHG emissions	Building a Decarbonized Society Environmental Data	P76-77 Building a Recycling-Oriented Society P111 Non-Financial Highlights
305-4	GHG emissions intensity	Reduction of Greenhouse Gas (6 gases) Emissions Environmental Data	P76-77 Building a Recycling-Oriented Society P111 Non-Financial Highlights
305-5	Reduction of GHG emissions	Reduction of Greenhouse Gas (6 gases) Emissions Environmental Data	P76-77 Building a Recycling-Oriented Society P111 Non-Financial Highlights
305-6	Emissions of ozone-depleting substances (ODS)	NA	NA
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Resource Utilization and Environmental Emissions in Business Activities Reduced Use of Substances of Concern Activities to Eliminate Compliance and Environmental Violations and Complaints Environmental Data Environmental Data(Data on Main Domestic Plants)	－
Waste
306-1	Waste generation and significant waste-related impacts	－	－
306-2	Management of significant waste-related impacts	－	－
306-3	Waste generated	Resource Utilization and Environmental Emissions in Business Activities Building a Recycling-Oriented Society Environmental Data Environmental Data(Data on Main Domestic Plants)	P78-79 Building a Recycling-Oriented Society P111 Non-Financial Highlights
306-4	Waste diverted from disposal	Reduction of Industrial Waste Activities to Eliminate Compliance and Environmental Violations and Complaints Proper Disposal and Storage of PCB-Containing Equipment Environmental Data Environmental Data(Data on Main Domestic Plants)	P78-79 Building a Recycling-Oriented Society P111 Non-Financial Highlights
306-5	Waste directed to disposal	Reduction of Industrial Waste Activities to Eliminate Compliance and Environmental Violations and Complaints Proper Disposal and Storage of PCB-Containing Equipment Environmental Data Environmental Data(Data on Main Domestic Plants)	P78-79 Building a Recycling-Oriented Society P111 Non-Financial Highlights
Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Activities to Eliminate Compliance and Environmental Violations and Complaints Environmental Data Environmental Data(Data on Main Domestic Plants)	－
Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	Environmental Management	－
308-2	Negative environmental impacts in the supply chain and actions taken	Environmental Management	－

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Employment
401-1	New employee hires and employee turnover	－	－
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Diversity, Equity, and Inclusion (DE&I)	P64-65 Diversity, Equity, and Inclusion (DE&I)
401-3	Parental leave	－	P112 Non-Financial Highlights
Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	－	－
Occupational Health and Safety
403-1	Occupational health and safety management system	Safety and Health Health Management	P86-87 Health and Safety
403-2	Hazard identification, risk assessment, and incident investigation	Safety and Health	P86-87 Health and Safety
403-3	Occupational health services	Safety and Health	P86-87 Health and Safety
403-4	Worker participation, consultation, and communication on occupational health and safety	Safety and Health	P86-87 Health and Safety
403-5	Worker training on occupational health and safety	Safety and Health	P86-87 Health and Safety
403-6	Promotion of worker health	Health Management	P86-87 Health and Safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Safety and Health	P86-87 Health and Safety
403-8	Workers covered by an occupational health and safety management system	Safety and Health	P86-87 Health and Safety
403-9	Work-related injuries	Safety and Health	P86-87 Health and Safety P112 Non-Financial Highlights
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	Employee Relations	P58-65 Human Resource Strategy
404-3	Percentage of employees receiving regular performance and career development reviews	Employee Relations	P112 Non-Financial Highlights
Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Toyoda Gosei’s Management Capital Diversity, Equity, and Inclusion (DE&I)	P24-25 Toyoda Gosei’s Management Capital P58-65 Human Resource Strategy P112 Non-Financial Highlights P102-103 Officers
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	Supplier Relations	NA
Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	NA	NA
Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	NA	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	NA
Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	Respect for Human Rights	P84-85 Human Rights Initiatives
412-2	Employee training on human rights policies or procedures	Respect for Human Rights	P84-85 Human Rights Initiatives
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	P87 Contribution to Local Communities
413-2	Operations with significant actual and potential negative impacts on local communities	NA	NA
Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	Supplier Relations	P81-83 Supply Chain Management
414-2	Negative social impacts in the supply chain and actions taken	Supplier Relations	－
Public Policy
415-1	Political contributions	－	－
Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	Our Commitment to Quality Assurance	P72-73 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	NA	NA
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 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