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- Comparative Table with GRI Standards
Comparative Tables with GRI Standards, SASB Standards, ISO 26000 Subjects, and ESG TopicsComparative Table with GRI Standards
GRI content index
Statement of use
Toray Industries, Inc. has reported the information covered in this index in accordance with the GRI Standards for the period April 1, 2023 to March 31, 2024. The report also includes some information on subsequent events after the reporting period.
GRI 1 used: GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
| GRI Standard | Location | |
|---|---|---|
| The organization and its reporting practices | ||
| 2-1 | Organizational details | |
| 2-2 | Entities included in the organization’s sustainability reporting | |
| 2-3 | Reporting period, frequency and contact point | |
| 2-4 | Restatements of information | N/A |
| 2-5 | External assurance | |
| Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | |
| 2-7 | Employees | |
| 2-8 | Workers who are not employees | |
| Governance | ||
| 2-9 | Governance structure and composition | |
| 2-10 | Nomination and selection of the highest governance body | |
| 2-11 | Chair of the highest governance body | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | |
| 2-13 | Delegation of responsibility for managing impacts | |
| 2-14 | Role of the highest governance body in sustainability reporting | |
| 2-15 | Conflicts of interest | |
| 2-16 | Communication of critical concerns |
Corporate Governance Report PDF Establishing a Corporate Culture of Total Respect for Ethics and Compliance |
| 2-17 | Collective knowledge of the highest governance body | |
| 2-18 | Evaluation of the performance of the highest governance body | |
| 2-19 | Remuneration policies | |
| 2-20 | Process to determine remuneration | |
| 2-21 | Annual total compensation ratio | |
| Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | |
| 2-23 | Policy commitments | |
| 2-24 | Embedding policy commitments |
Toray Group Corporate Social Responsibility Initiatives CSR Activity Report (CSR Guideline Activity Reports) CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025) Safety, Accident Prevention, and Environmental Preservation Contributing Solutions to Social Issues through Business Activities Human Rights Promotion and Human Resources Development |
| 2-25 | Processes to remediate negative impacts | |
| 2-26 | Mechanisms for seeking advice and raising concerns |
Establishing a Corporate Culture of Total Respect for Ethics and Compliance |
| 2-27 | Compliance with laws and regulations | |
| 2-28 | Membership associations | |
| Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | |
| 2-30 | Collective bargaining agreements | |
GRI 3: Material Topics 2021
| GRI Standard | Location | |
|---|---|---|
| Disclosures on material topics | ||
| 3-1 | Process to determine material topics | |
| 3-2 | List of material topics | |
| 3-3 | Management of material topics |
Toray Group Corporate Social Responsibility Initiatives CSR Activity Report (CSR Guideline Activity Reports) CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025) Safety, Accident Prevention, and Environmental Preservation Contributing Solutions to Social Issues through Business Activities Human Rights Promotion and Human Resources Development |
Topic Standards
Economic topics
| GRI Standard | Location | |
|---|---|---|
| GRI 201: Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed |
Securities Report (available only in Japanese) Social Contribution Activities as a Good Corporate Citizen Fiscal 2023 Results (Data edition) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | Restrictions related to confidentiality and/or information difficult to obtain |
| GRI 202: Market Presence 2016 | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage |
Information on hiring new graduates (available only in Japanese) |
| 202-2 | Proportion of senior management hired from the local community | |
| GRI 203: Indirect Economic Impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported | |
| 203-2 | Significant indirect economic impacts | |
| GRI 204: Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | |
| GRI 205: Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption |
Establishing a Corporate Culture of Total Respect for Ethics and Compliance |
| 205-2 | Communication and training about anti-corruption policies and procedures |
Establishing a Corporate Culture of Total Respect for Ethics and Compliance |
| 205-3 | Confirmed incidents of corruption and actions taken | |
| GRI 206: Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
| GRI 207: Tax 2019 | ||
| 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 | |
Environmental topics
| GRI Standard | Location | |
|---|---|---|
| GRI 301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | |
| 301-3 | Reclaimed products and their packaging materials |
Toray Group Distribution Initiatives (Expanding Collection and Reuse of Packaging Materials) |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside of the organization | |
| 302-3 | Energy intensity | |
| 302-4 | Reduction of energy consumption | |
| 302-5 | Reductions in energy requirements of products and services | |
| GRI 303: Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | |
| 303-2 | Management of water discharge-related impacts | |
| 303-3 | Water withdrawal | |
| 303-4 | Water discharge | |
| 303-5 | Water consumption | |
| GRI 304: Biodiversity 2016 | ||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
| 304-2 | Significant impacts of activities, products and services on biodiversity | |
| 304-3 | Habitats protected or restored | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Information difficult to obtain |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | |
| 305-3 | Other indirect (Scope 3) GHG emissions | |
| 305-4 | GHG emissions intensity | |
| 305-5 | Reduction of GHG emissions | |
| 305-6 | Emissions of ozone-depleting substances (ODS) |
Conserving Energy and Reducing Greenhouse Gas Emissions (Initiatives to Protect the Ozone Layer) |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | |
| GRI 306: Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | |
| 306-2 | Management of significant waste-related impacts | |
| 306-3 | Waste generated | |
| 306-4 | Waste diverted from disposal | |
| 306-5 | Waste directed to disposal | |
| GRI 308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | |
Social topics
| GRI Standard | Location | |
|---|---|---|
| GRI 401: Employment 2016 | ||
| 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 | |
| 401-3 | Parental leave | |
| GRI 402: Labor/Management Relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | In principle, cases involving the transfer of multiple personnel in the same month are submitted to the labor union at least 30 days in advance. The period of advanced notice may, however, vary depending on the details of the specific case. |
| GRI 403: Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | |
| 403-3 | Occupational health services | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | |
| 403-5 | Worker training on occupational health and safety | |
| 403-6 | Promotion of worker health | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | |
| 403-8 | Workers covered by an occupational health and safety management system | |
| 403-9 | Work-related injuries | |
| 403-10 | Work-related ill health | |
| GRI 404: Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | |
| GRI 405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
| GRI 406: Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken |
Establishing a Corporate Culture of Total Respect for Ethics and Compliance |
| GRI 407: Freedom of Association and Collective Bargaining 2016 | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
| GRI 408: Child Labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | |
| GRI 409: Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
| GRI 410: Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | |
| GRI 411: Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | |
| GRI 413: Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | N/A |
| GRI 414: Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | |
| 414-2 | Negative social impacts in the supply chain and actions taken | |
| GRI 415: Public Policy 2016 | ||
| 415-1 | Political contributions | |
| GRI 416: Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | |
| GRI 417: Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | N/A |
| 417-3 | Incidents of non-compliance concerning marketing communications | N/A |
| GRI 418: Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |