GRI Standards Comparison Chart
This chart contains information related to the GRI sustainability reporting standards.
[Declaration on use] The Toyota Boshoku group makes reference to the GRI Standards, and reports the information listed in this GRI Standards Comparison Chart for the period from April 1, 2023 to March 31, 2024 (partially including information subsequent to this date).
[GRI 1 used] GRI 1: Foundation 2021
General Disclosures
1.The organization and its reporting practices
Disclosure | Reporting requirements | Relevant page | ||
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General Disclosures 2021 | 2-1 | Organizational details |
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2-2 | Entities included in the organization’s sustainability reporting |
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2-3 | Reporting period, frequency and contact point |
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2-4 | Restatements of information |
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2-5 | External assurance |
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2.Activities and workers
Disclosure | Reporting requirements | Relevant page | ||
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General Disclosures 2021 | 2-6 | Activities, value chain and other business relationships |
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2-7 | Employees |
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2-8 | Workers who are not employees |
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3.Governance
Disclosure | Reporting requirements | Relevant page | ||
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General Disclosures 2021 | 2-9 | Governance structure and composition |
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2-10 | Nomination and selection of the highest governance body |
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2-11 | Chair of the highest governance body |
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2-12 | Role of the highest governance body in overseeing the management of impacts |
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2-13 | Delegation of responsibility for managing impacts |
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2-14 | Role of the highest governance body in sustainability reporting |
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2-15 | Conflicts of interest |
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2-16 | Communication of critical concerns |
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2-17 | Collective knowledge of the highest governance body |
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2-18 | Evaluation of the performance of the highest governance body |
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2-19 | Remuneration policies |
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2-20 | Process to determine remuneration |
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2-21 | Annual total compensation ratio |
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4.Strategy, policies and practices
Disclosure | Reporting requirements | Relevant page | ||
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General Disclosures 2021 | 2-22 | Statement on sustainable development strategy |
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2-23 | Policy commitments |
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2-24 | Embedding policy commitments |
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2-25 | Processes to remediate negative impacts |
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2-26 | Mechanisms for seeking advice and raising concerns |
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2-27 | Compliance with laws and regulations |
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2-28 | Membership associations |
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5.Stakeholder engagement
Disclosure | Reporting requirements | Relevant page | ||
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General Disclosures 2021 | 2-29 | Approach to stakeholder engagement |
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2-30 | Collective bargaining agreements |
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Material Topics
Disclosure | Reporting requirements | Relevant page | ||
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Material Topics 2021 | 3-1 | Process to determine material topics |
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3-2 | List of material topics |
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3-3 | Management of material topics |
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200: Economic
Economic Performance
Number | Title | Reporting requirements | Response |
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201-1 | Direct economic value generated and distributed |
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201-2 | Financial implications and other risks and opportunities due to climate change |
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201-3 | Defined benefit plan obligations and other retirement plans |
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201-4 | Financial assistance received from government |
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Market Presence
Number | Title | Reporting requirements | Response |
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202-1 | Ratios of standard entry level wage by gender compared to local minimum wage |
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202-2 | Proportion of senior management hired from the local community |
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Indirect Economic Impacts
Number | Title | Reporting requirements | Response |
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203-1 | Infrastructure investments and services supported |
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203-2 | Significant indirect economic impacts |
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Procurement Practices
Number | Title | Reporting requirements | Response |
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204-1 | Proportion of spending on local suppliers |
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Anti-corruption
Number | Title | Reporting requirements | Response |
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205-1 | Operations assessed for risks related to corruption |
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205-2 | Communication and training about anti-corruption policies and procedures |
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205-3 | Confirmed incidents of corruption and actions taken |
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Anti-competitive Behavior
Number | Title | Reporting requirements | Response |
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206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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Tax
Number | Title | Reporting requirements | Response |
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207-1 | Approach to tax |
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207-2 | Tax governance, control, and risk management |
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207-3 | Stakeholder engagement and management of concerns related to tax |
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207-4 | Country-by-country reporting |
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300: Environmental
Materials
Number | Title | Reporting requirements | Response |
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301-1 | Materials used by weight or volume |
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301-2 | Recycled input materials used |
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301-3 | Reclaimed products and their packaging materials |
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Energy
Number | Title | Reporting requirements | Response |
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302-1 | Energy consumption within the organization |
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302-2 | Energy consumption outside of the organization |
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302-3 | Energy intensity |
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302-4 | Reduction of energy consumption |
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302-5 | Reductions in energy requirements of products and services |
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Water and Effluents
Number | Title | Reporting requirements | Response |
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303-1 | Interactions with water as a shared resource |
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303-2 | Management of water discharge-related impacts |
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303-3 | Water withdrawal |
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303-4 | Water discharge |
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303-5 | Water consumption |
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Biodiversity
Number | Title | Reporting requirements | Response |
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304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
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304-2 | Significant impacts of activities, products, and services on biodiversity |
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304-3 | Habitats protected or restored |
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304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations |
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Emissions
Number | Title | Reporting requirements | Response |
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305-1 | Direct (Scope 1) GHG emissions |
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305-2 | Energy indirect (Scope 2) GHG emissions |
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305-3 | Other indirect (Scope 3) GHG emissions |
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305-4 | GHG emissions intensity |
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305-5 | Reduction of GHG emissions |
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305-6 | Emissions of ozone-depleting substances (ODS) |
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305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
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Waste
Number | Title | Reporting requirements | Response |
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306-1 | Waste generation and significant waste-related impacts |
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306-2 | Management of significant waste-related impacts |
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306-3 | Waste generated |
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306-4 | Waste diverted from disposal |
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306-5 | Waste directed to disposal |
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Environmental Compliance
Number | Title | Reporting requirements | Response |
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307-1 | Non-compliance with environmental laws and regulations |
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Supplier Environmental Assessment
Number | Title | Reporting requirements | Response |
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308-1 | New suppliers that were screened using environmental criteria |
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308-2 | Negative environmental impacts in the supply chain and actions taken |
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400: Social
Employment
Number | Title | Reporting requirements | Response |
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401-1 | New employee hires and employee turnover |
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401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees |
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401-3 | Parental leave |
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Labor/Management Relations
Number | Title | Reporting requirements | Response |
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402-1 | Minimum notice periods regarding operational changes |
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Occupational Health and Safety
Number | Title | Reporting requirements | Response |
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403-1 | Occupational health and safety management system |
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403-2 | Hazard identification, risk assessment, and incident investigation |
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403-3 | Occupational health services |
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403-4 | Worker participation, consultation, and communication on occupational health and safety |
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403-5 | Worker training on occupational health and safety |
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403-6 | Promotion of worker health |
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403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403-8 | Workers covered by an occupational health and safety management system |
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403-9 | Work-related injuries |
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403-10 | Work-related ill health |
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Training and Education
Number | Title | Reporting requirements | Response |
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404-1 | Average hours of training per year per employee |
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404-2 | Programs for upgrading employee skills and transition assistance programs |
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404-3 | Percentage of employees receiving regular performance and career development reviews |
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Diversity and Equal Opportunity
Number | Title | Reporting requirements | Response |
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405-1 | Diversity of governance bodies and employees |
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405-2 | Ratio of basic salary and remuneration of women to men |
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Non-discrimination
Number | Title | Reporting requirements | Response |
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406-1 | Incidents of discrimination and corrective actions taken |
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Freedom of Association and Collective Bargaining
Number | Title | Reporting requirements | Response |
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407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
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Child Labor
Number | Title | Reporting requirements | Response |
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408-1 | Operations and suppliers at significant risk for incidents of child labor |
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Forced or Compulsory Labor
Number | Title | Reporting requirements | Response |
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409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
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Security Practices
Number | Title | Reporting requirements | Response |
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410-1 | Security personnel trained in human rights policies or procedures |
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Rights of Indigenous Peoples
Number | Title | Reporting requirements | Response |
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411-1 | Incidents of violations involving rights of indigenous peoples |
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Human Rights Assessment
Number | Title | Reporting requirements | Response |
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412-1 | Operations that have been subject to human rights reviews or impact assessments |
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412-2 | Employee training on human rights policies or procedures |
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412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
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Local Communities
Number | Title | Reporting requirements | Response |
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413-1 | Operations with local community engagement, impact assessments, and development programs |
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413-2 | Operations with significant actual and potential negative impacts on local communities |
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Supplier Social Assessment
Number | Title | Reporting requirements | Response |
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414-1 | New suppliers that were screened using social criteria |
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414-2 | Negative social impacts in the supply chain and actions taken |
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Public Policy
Number | Title | Reporting requirements | Response |
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415-1 | Political contributions |
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Customer Health and Safety
Number | Title | Reporting requirements | Response |
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416-1 | Assessment of the health and safety impacts of product and service categories |
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416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
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Marketing and Labeling
Number | Title | Reporting requirements | Response |
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417-1 | Requirements for product and service information and labeling |
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417-2 | Incidents of non-compliance concerning product and service information and labeling |
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417-3 | Incidents of non-compliance concerning marketing communications |
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Customer Privacy
Number | Title | Reporting requirements | Response |
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418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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Socioeconomic Compliance
Number | Title | Reporting requirements | Response |
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419-1 | Non-compliance with laws and regulations in the social and economic area |
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No major legal violations in FY2024 |