Comparative Table with GRI Guidelines (G4)

GENERAL STANDARD DISCLOSURES (in accordance with CORE application level)

Strategy and Analysis References
G4-1 a. Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability. Message from the President
Organizational Profile
G4-3 a. Report the name of the organization. Corporate Outline
G4-4 a. Report the primary brands, products, and services Our Businesses
G4-5 a. Report the location of the organization’s headquarters. Toray Industries, Inc.
G4-6 a. Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report. Editorial Policy
About Toray
G4-7 a. Report the nature of ownership and legal form. About Toray
G4-8 a. Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
G4-9 a. Report the scale of the organization, including:
ŸŸ・Total number of employees
・Total number of operations
ŸŸ・Net sales (for private sector organizations) or net revenues (for public sector organizations)
・ŸŸTotal capitalization broken down in terms of debt and equity (for private sector organizations)
ŸŸ・Quantity of products or services provided
G4-10 a. Report the total number of employees by employment contract and gender.
b. Report the total number of permanent employees by employment type and gender.
c. Report the total workforce by employees and supervised workers and by gender.
d. Report the total workforce by region and gender.
e. Report whether a substantial portion of the organization’s work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
f. Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).
G4-11 a. Report the percentage of total employees covered by collective bargaining agreements. Dialogue with Labor Unions
G4-12  a. Describe the organization’s supply chain. Facilitating CSR Initiatives Throughout the Supply Chain
G4-13 a. Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain, including:
・Changes in the location of, or changes in, operations, including facility openings, closings, and expansions
・Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations)
・Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination
N/A
G4-14 a. Report whether and how the precautionary approach or principle is addressed by the organization Risk Management
G4-15 a. List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses. Reference Guidelines
G4-16 a. List memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization:
・Holds a position on the governance body
・Participates in projects or committees
・Provides substantive funding beyond routine membership dues
・Views membership as strategic
International Cooperation in the Textiles and Apparel Industry
Reference Guidelines
Identified Material Aspects and Boundaries
G4-17 a. List all entities included in the organization’s consolidated financial statements or equivalent documents.
b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
Editorial Policy
About Toray
G4-18 a. Explain the process for defining the report content and the Aspect Boundaries.
b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
Toray Group's Corporate Social Responsibility
Materiality at Toray Group
Fifth CSR Road Map
G4-19 a. List all the material Aspects identified in the process for defining report content. Materiality at Toray Group
G4-20 a. For each material Aspect, report the Aspect Boundary within the organization, as follows:
ŸŸ・Report whether the Aspect is material within the organization
ŸŸ・If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either:
––The list of entities or groups of entities included in G4-17 for which the Aspect is not material or
––The list of entities or groups of entities included in G4-17 for which the Aspects is material
ŸŸŸŸ・Report any specific limitation regarding the Aspect Boundary within the organization
Fifth CSR Road Map
G4-21 a. For each material Aspect, report the Aspect Boundary outside the organization, as follows:
ŸŸ・Report whether the Aspect is material outside of the organization
ŸŸ・If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location where the Aspect is material for the entities identified
ŸŸŸŸ・Report any specific limitation regarding the Aspect Boundary outside the organization
Facilitating CSR Initiatives Throughout the Supply Chain
G4-22 a. Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements. N/A
G4-23 a. Report significant changes from previous reporting periods in the Scope and Aspect Boundaries Report Boundary (Social Data/Economic Data)
Stakeholder Engagement
G4-24 a. Provide a list of stakeholder groups engaged by the organization. Communication
G4-25 a. Report the basis for identification and selection of stakeholders with whom to engage. Corporate Governance Report
G4-26 a. Report the organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. Communication
Corporate Governance Report
G4-27 a. Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns. Communication
Corporate Governance Report
Report Profile
G4-28 a. Reporting period (such as fiscal or calendar year) for information provided Period Covered by this Report
G4-29 a. Date of most recent previous report (if any). Issue date
G4-30 a. Reporting cycle (such as annual, biennial). Editorial Policy
G4-31 a. Provide the contact point for questions regarding the report or its contents. Contact
G4-32 a. Report the ‘in accordance’ option the organization has chosen.
b. Report the GRI Content Index for the chosen option (see tables below).
c. Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.
Reference Guidelines
G4-33 a. Report the organization’s policy and current practice with regard to seeking external assurance for the report.
b. If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided.
c. Report the relationship between the organization and the assurance providers.
d. Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report.
Third-Party Assurance
Third Party Opinions
Governance
G4-34 a. Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts. Corporate Governance and Management Transparency
Ethics and Integrity
G4-56 a. Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics. Toray Group's Management Philosophy and CSR

SPECIFIC STANDARD DISCLOSURES

Generic Disclosures On Management Approach
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach, including:
・The mechanisms for evaluating the effectiveness of the management approach
Ÿ・The results of the evaluation of the management approach
・Any related adjustments to the management approach
Toray Group's Corporate Social Responsibility
Materiality at Toray Group
ECONOMIC
Economic Performance
G4-EC1 Direct economic value generated and distributed About Toray
Investor Relations
G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change Green Innovation
Green Innovation Business Expansion Project
G4-EC3 Coverage of the organization’s defined benefit plan obligations  
G4-EC4 Financial assistance received from government  
Market Presence
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation  
G4-EC6 Proportion of senior management hired from the local community at significant locations of operation  
Indirect Economic Impacts
G4-EC7 Development and impact of infrastructure investments and services supported  
G4-EC8 Significant indirect economic impacts, including the extent of impacts  
Procurement Practices
G4-EC9 Proportion of spending on local suppliers at significant locations of operation  
ENVIRONMENTAL
Materials
G4-EN1 Materials used by weight or volume Amount of major raw materials used (Toray Industries, Inc.)
766,000 tons
G4-EN2 Percentage of materials used that are recycled input materials  
Energy
G4-EN3 Energy consumption within the organization Conserving Energy and Curbing Global Warming
Environmental Data
G4-EN4 Energy consumption outside of the organization  
G4-EN5 Energy intensity Conserving Energy and Curbing Global Warming
Environmental Data
G4-EN6 Reduction of energy consumption
G4-EN7 Reductions in energy requirements of products and services  
Water
G4-EN8 Total water withdrawal by source Environmental Data
G4-EN9 Water sources significantly affected by withdrawal of water N/A
G4-EN10 Percentage and total volume of water recycled and reused  
Biodiversity
G4-EN11 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity Initiatives
G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
G4-EN13 Habitats protected or restored Increasing Green Areas, VOICE
G4-EN14 Total number of IUCN red list species and national conservation list species with habitats in areas affected by operations, by level of extinction risk  
Emissions
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1) Conserving Energy and Curbing Global Warming
Environmental Data
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3)  
G4-EN18 Greenhouse gas (GHG) emissions intensity Conserving Energy and Curbing Global Warming
Environmental Data
G4-EN19 Reduction of greenhouse gas (GHG) emissions
G4-EN20 Emissions of ozone-depleting substances (ODS) Initiatives to Protect the Ozone Layer
G4-EN21 NOx, SOx, and other significant air emissions Air Quality Management
Environmental Data
Effluents and Waste
G4-EN22 Total water discharge by quality and destination Water Quality Management
Environmental Data
G4-EN23 Total weight of waste by type and disposal method Initiatives to Reduce Waste
Environmental Data
G4-EN24 Total number and volume of significant spills Environmental Risk Management
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention 2 Annex I, II, III, and VIII, and percentage of transported waste shipped internationally  
G4-EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff N/A
Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services Green Innovation
Approach to Green Innovation Product Sector
Promoting Recycling Initiatives
G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category  
Compliance
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations Environmental Risk Management
Transport
G4-EN30 Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce Toray Group Distribution Initiatives
Overall
G4-EN31  Total environmental protection expenditures and investments by type Environmental Accounting
Supplier Environmental Assessment
G4-EN32 Percentage of new suppliers that were screened using environmental criteria  
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken Facilitating CSR Initiatives Throughout the Supply Chain
Environmental Grievance Mechanisms
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms  
SOCIAL
LABOR PRACTICES AND DECENT WORK
Employment
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region

Number of newly hired employees (regular employees, Toray Industries, Inc.)
Men: 315
Women: 42
Average time on the job (regular employees, Toray Industries, Inc.)
Men: 13.9 years
Women:15.8 years

G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation  
G4-LA3 Return to work and retention rates after parental leave, by gender Creating a Positive Workplace for Employees
Labor/Management Relations
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements  
Occupational Health and Safety
G4-LA5 Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs  
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender Toray Group Safety Record
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation  
G4-LA8 Health and safety topics covered in formal agreements with trade unions Safety, Health, Accident Prevention, and Environment Activity Policy
Training and Education
G4-LA9 Average hours of training per year per employee by gender, and by employee category  
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings Reemployment System
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category Developing and Retaining Human Resources to Create New Value
Diversity and Equal Opportunity
G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity About Toray
Promoting Diversity
Equal Remuneration for Women and Men
G4-LA13 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation  
Supplier Assessment for Labor Practices
G4-LA14 Percentage of new suppliers that were screened using labor practices criteria  
G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken Facilitating CSR Initiatives Throughout the Supply Chain
Labor Practices Grievance Mechanisms
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms  
HUMAN RIGHTS
Investment
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained Committed to Human Rights
Non-discrimination
G4-HR3 Total number of incidents of discrimination and corrective actions taken N/A
Freedom of Association and Collective Bargaining
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights  
Child Labor
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor Toray Group's GSR Procurement, Purchasing and Distribution
Forced or Compulsory Labor
G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor Toray Group's GSR Procurement, Purchasing and Distribution
Security Practices
G4-HR7  Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations  
Indigenous Rights
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken  
Assessment
G4-HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments  
Supplier Human Rights Assessment
G4-HR10 Percentage of new suppliers that were screened using human rights criteria  
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken Facilitating CSR Initiatives Throughout the Supply Chain
Human Rights Grievance Mechanisms
G4-HR12  Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms  
SOCIETY
Local Communities
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs  
G4-SO2 Operations with significant actual and potential negative impacts on local communities N/A
Anti-corruption
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified  
G4-SO4 Communication and training on anti-corruption policies and procedures Compliance with Antitrust Laws and Anti-Bribery Rules around the World
G4-SO5 Confirmed incidents of corruption and actions taken N/A
Public Policy
G4-SO6 Total value of political contributions by country and recipient/beneficiary  
Anti-competitive Behavior
G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes N/A
Compliance
G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations N/A
Supplier Assessment for Impacts on Society
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society  
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken Facilitating CSR Initiatives Throughout the Supply Chain
Grievance Mechanisms for Impacts on Society
G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms  
PRODUCT RESPONSIBILITY
Customer Health and Safety
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement Initiatives for Product Safety and Quality Assurance
G4-PR2  Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes N/A
Product and Service Labeling
G4-PR3  Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements  
G4-PR4  Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes  
G4-PR5  Results of surveys measuring customer satisfaction Perfecting Systems in Support of Quality Assurance Activities
Communication with Customers
Marketing Communications
G4-PR6  Sale of banned or disputed products N/A
G4-PR7  Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes
Customer Privacy
G4-PR8  Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data  
Compliance
G4-PR9  Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services N/A