Comparative Tables with GRI Standards, SASB Standards, ISO 26000 Subjects, and ESG TopicsComparative Table with GRI Standards

Universal Standards

General Disclosures

Organizational profile References
102-1 Name of the organization Corporate Outline
102-2 Activities, brands, products, and services Corporate Outline
Our Businesses
102-3 Location of headquarters Head Office/Branches
102-4 Location of operations Head Office/Branches
102-5 Ownership and legal form Corporate Outline
Securities Report (available only in Japanese)
Financial Data
102-6 Markets served Corporate Outline
Securities Report (available only in Japanese)
Financial Data
102-7 Scale of the organization Corporate Outline
Securities Report (available only in Japanese)
Financial Data
102-8 Information on employees and other workers ESG Data
102-9 Supply chain Establishing Sustainable Supply Chain
102-10 Significant changes to the organization and its supply chain N/A
102-11 Precautionary Principle or approach Risk Management
Ethics and Compliance
Initiatives for Quality Assurance and Product Safety
Establishing Sustainable Supply Chain
102-12 External initiatives Human Rights Promotion and Human Resources Development
Statement on the UK's Modern Slavery Act
Toray Group’s Approach to Climate Change
102-13 Membership of associations Toray Industries, Inc. belongs to the following associations:
  • Nippon Keidanren (Japan Business Federation)
  • Japan Association of Corporate Executives: Environment and Energy Committee
  • Japan Chemical Industry Association
  • Japan Chemical Fibers Association
Strategy References
102-14 Statement from senior decision-maker Message from the President
102-15 Key impacts, risks, and opportunities Securities Report (available only in Japanese)
Financial Data
Annual Reports
Risk Management Initiatives
Ethics and Integrity References
102-16 Values, principles, standards, and norms of behavior Toray Philosophy
102-17 Mechanisms for advice and concerns about ethics Establishing a Corporate Culture of Total Respect for Ethics and Compliance
Governance References
102-18 Governance structure Corporate Governance
Corporate Governance Report
102-19 Delegating authority Toray Group Corporate Social Responsibility Initiatives
102-20 Executive-level responsibility for economic, environmental, and social topics CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025)
Toray Group Corporate Social Responsibility Initiatives
102-21 Consulting stakeholders on economic, environmental, and social topics Communication
102-22 Composition of the highest governance body and its committees Corporate Governance Report
Basic Policy on Corporate Governance
Corporate Governance
102-23 Chair of the highest governance body Corporate Governance Report
102-24 Nominating and selecting the highest governance body Corporate Governance Report
102-25 Conflicts of interest Corporate Governance Report
102-26 Role of highest governance body in setting purpose, values, and strategy Basic Policy on Corporate Governance
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body’s performance Corporate Governance Report
102-29 Identifying and managing economic, environmental, and social impacts Toray Group’s Approach to Climate Change
102-30 Effectiveness of risk management processes Risk Management
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body’s role in sustainability reporting
102-33 Communicating critical concerns Corporate Governance Report
Ethics and Compliance
Establishing a Corporate Culture of Total Respect for Ethics and Compliance
Risk Management
102-34 Nature and total number of critical concerns Establishing a Corporate Culture of Total Respect for Ethics and Compliance
102-35 Remuneration policies Corporate Governance Report
102-36 Process for determining remuneration Corporate Governance Report
102-37 Stakeholders’ involvement in remuneration Corporate Governance Report
102-38 Annual total compensation ratio ESG Data
102-39 Percentage increase in annual total compensation ratio ESG Data
Stakeholder Engagement References
102-40 List of stakeholder groups Communication
Comments from Thought Leaders
Creating a Positive Workplace for Employees
Communication with Local Communities
102-41 Collective bargaining agreements Creating a Positive Workplace for Employees
102-42 Identifying and selecting stakeholders Communication
102-43 Approach to stakeholder engagement Communication
102-44 Key topics and concerns raised Comments from Thought Leaders
Materiality
Reporting practice References
102-45 Entities included in the consolidated financial statements Corporate Outline
Securities Report (available only in Japanese)
Financial Data
102-46 Defining report content and topic Boundaries Materiality
Editorial Policy
102-47 List of material topics Materiality
CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025)
102-48 Restatements of information N/A
102-49 Changes in reporting N/A
102-50 Reporting period Editorial Policy
102-51 Date of most recent report September, 2021
102-52 Reporting cycle End of September yearly
102-53 Contact point for questions regarding the report Contact Us
102-54 Claims of reporting in accordance with the GRI Standards Comparative Table with GRI Standards
102-55 GRI content index Comparative Table with GRI Standards
102-56 External assurance Third-Party Assurance
Management Approach
General Requirements for Reporting the Management Approach References
103-1 Explanation of the material topic and its Boundary Materiality
103-2 The management approach and its components Toray Group Corporate Social Responsibility Initiatives
CSR Activity Report (CSR Guideline Activity Reports)
CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025)
Corporate Governance
Ethics and Compliance
Safety, Accident Prevention, and Environmental Preservation
Product Quality and Safety
Risk Management
Communication
Contributing Solutions to Social Issues through Business Activities
Human Rights Promotion and Human Resources Development
Establishing Sustainable Supply Chain
Social Contribution Activities as a Good Corporate Citizen
103-3 Evaluation of the management approach Toray Group Corporate Social Responsibility Initiatives
CSR Activity Report (CSR Guideline Activity Reports)
CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025)
Corporate Governance
Ethics and Compliance
Safety, Accident Prevention, and Environmental Preservation
Product Quality and Safety
Risk Management
Communication
Contributing Solutions to Social Issues through Business Activities
Human Rights Promotion and Human Resources Development
Establishing Sustainable Supply Chain
Social Contribution Activities as a Good Corporate Citizen

Topic-Specific Standards

Economic
Economic Performance References
201-1 Direct economic value generated and distributed Securities Report (available only in Japanese)
Financial Data
Social Contribution Activities as a Good Corporate Citizen Fiscal 2021 Results (Data edition)
201-2 Financial implications and other risks and opportunities due to climate change Toray Group’s Approach to Climate Change
201-3 Defined benefit plan obligations and other retirement plans Securities Report (available only in Japanese)
Financial Data
201-4 Financial assistance received from government Restrictions related to confidentiality and/or information difficult to obtain
Market Presence References
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
Indirect Economic Impacts References
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
Procurement Practices References
204-1 Proportion of spending on local suppliers Establishing Sustainable Supply Chain
Anti-corruption References
205-1 Operations assessed for risks related to corruption Establishing a Corporate Culture of Total Respect for Ethics and Compliance
Antitrust Compliance and Corruption/Bribery Prevention
205-2 Operations assessed for risks related to corruption Establishing a Corporate Culture of Total Respect for Ethics and Compliance
Antitrust Compliance and Corruption/Bribery Prevention
Socially Responsible Procurement Initiatives at Toray Group
205-3 Confirmed incidents of corruption and actions taken No incidents
Anti-competitive Behavior References
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A
Tax References
207-1 Approach to tax Ensuring Tax Compliance
207-2 Tax governance, control, and risk management Ensuring Tax Compliance
207-3 Stakeholder engagement and management of concerns related to tax Ensuring Tax Compliance
207-4 Country-by-country reporting
Environment
Materials References
301-1 Materials used by weight or volume
301-2 Recycled input materials used Information difficult to obtain
301-3 Reclaimed products and their packaging materials Initiatives to Reduce Waste
Toray Group Distribution Initiatives (Expanding Collection and Reuse of Packaging Materials)
Energy References
302-1 Energy consumption within the organization Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
302-2 Energy consumption outside of the organization Third-Party Assurance
302-3 Energy intensity Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
302-4 Reduction of energy consumption Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
302-5 Reductions in energy requirements of products and services Green Innovation Business Expansion Project
Water and Effluents References
303-1 Interactions with water as a shared Sustainably managed resources Initiatives for Managing Water Resources
303-2 Management of water discharge-related impacts Initiatives to Prevent Air and Water Pollution
303-3 Water withdrawal Environmental Impact Overview
SASB Standards
303-4 Water discharge Initiatives to Prevent Air and Water Pollution
Environmental Impact Overview
303-5 Water consumption Environmental Impact Overview
SASB Standards
Biodiversity References
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity Initiatives Biodiversity Initiatives
304-2 Significant impacts of activities, products, and services on biodiversity Biodiversity Initiatives
304-3 Habitats protected or restored Biodiversity Initiatives
Social Contribution Activities as a Good Corporate Citizen Activities Carried Out in Fiscal 2021 (Environmental Conservation in Communities)
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Information difficult to obtain
Emissions References
305-1 Direct (Scope 1) GHG emissions Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
Third-Party Assurance
305-2 Energy indirect (Scope 2) GHG emissions Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
Third-Party Assurance
305-3 Other indirect (Scope 3) GHG emissions Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
Third-Party Assurance
305-4 GHG emissions intensity Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
305-5 Reduction of GHG emissions Conserving Energy and Reducing Greenhouse Gas Emissions
Environmental Impact Overview
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 Initiatives to Prevent Air and Water Pollution
Environmental Impact Overview
Chemical Substance Emissions and Transfer Data
Waste References
306-1 Waste generation and significant waste-related impacts Initiatives to Reduce Waste
Realizing a Circular Economy
306-2 Management of significant waste-related impacts Safety, Accident Prevention, and Environmental Preservation
Initiatives to Reduce Waste
Realizing a Circular Economy
306-3 Waste generated Environmental Impact Overview
306-4 Waste diverted from disposal Environmental Impact Overview
Initiatives to Reduce Waste
306-5 Waste directed to disposal Environmental Impact Overview
Initiatives to Reduce Waste
Environmental Compliance References
307-1 Non-compliance with environmental laws and regulations Environmental Risk Management
Supplier Environmental Assessment References
308-1 New suppliers that were screened using environmental criteria Socially Responsible Procurement Initiatives at Toray Group
308-2 Negative environmental impacts in the supply chain and actions taken New suppliers that were screened using environmental criteria Socially Responsible Procurement Initiatives at Toray Group
Risk Management Initiatives
Social Initiatives
Employment References
401-1 New employee hires and employee turnover Securing and Developing Human Resources to Create New Value
ESG Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Creating a Positive Workplace for Employees
401-3 Parental leave Creating a Positive Workplace for Employees
Labor Management Relations References
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.
Occupational Health and Safety References
403-1 Occupational health and safety management system Safety, Accident Prevention, and Environmental Preservation
403-2 Hazard identification, risk assessment, and incident investigation Safety, Accident Prevention, and Environmental Preservation
403-3 Occupational health services Safety, Accident Prevention, and Environmental Preservation
403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Safety and Accident Prevention Activities
403-5 Worker training on occupational health and safety Occupational Safety and Accident Prevention Activities
403-6 Promotion of worker health Creating a Positive Workplace for Employees
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Occupational Safety and Accident Prevention Activities
403-8 Workers covered by an occupational health and safety management system Occupational Safety and Accident Prevention Activities
403-9 Work-related injuries Occupational Safety and Accident Prevention Activities
403-10 Work-related ill health Occupational Safety and Accident Prevention Activities
Training and Education References
404-1 Average hours of training per year per employee Securing and Developing Human Resources to Create New Value
404-2 Programs for upgrading employee skills and transition assistance programs Securing and Developing Human Resources to Create New Value
Promoting Diversity
404-3 Percentage of employees receiving regular performance and career Securing and Developing Human Resources to Create New Value
Diversity and Equal Opportunity References
405-1 Diversity of governance bodies and employees Promoting Diversity
ESG Data
405-2 Ratio of basic salary and remuneration of women to men
Non-discrimination References
406-1 Incidents of discrimination and corrective actions taken Human Rights Activity Report
Establishing a Corporate Culture of Total Respect for Ethics and Compliance
Freedom of Association and Collective Bargaining References
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Socially Responsible Procurement Initiatives at Toray Group
Child Labor References
408-1 Operations and suppliers at significant risk for incidents of child labor Human Rights Promotion and Human Resources Development
Socially Responsible Procurement Initiatives at Toray Group
Forced or Compulsory Labor References
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights Promotion and Human Resources Development
Socially Responsible Procurement Initiatives at Toray Group
Security Practices References
410-1 Security personnel trained in human rights policies or procedures Socially Responsible Procurement Initiatives at Toray Group
Rights of Indigenous People References
411-1 Incidents of violations involving rights of indigenous peoples
Human Rights Assessment References
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures Human Rights Activity Report
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Socially Responsible Procurement Initiatives at Toray Group
Local Communities References
413-1 Operations with local community engagement, impact assessments, and development programs Environmental Accounting
Social Contribution Activities as a Good Corporate Citizen
413-2 Operations with significant actual and potential negative impacts on local communities N/A
Supplier Social Assessment References
414-1 New suppliers that were screened using social criteria Socially Responsible Procurement Initiatives at Toray Group
414-2 Negative social impacts in the supply chain and actions taken Socially Responsible Procurement Initiatives at Toray Group
Risk Management Initiatives
Public Policy References
415-1 Political contributions ESG Data
Customer Health and Safety References
416-1 Assessment of the health and safety impacts of product and service categories Initiatives for Quality Assurance and Product Safety
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Initiatives for Quality Assurance and Product Safety
Marketing and Labeling References
417-1 Requirements for product and service information and labeling Product Quality and Safety
Our Businesses
Initiatives for Quality Assurance and Product Safety
417-2 Incidents of non-compliance concerning product and service information and labeling Ethics and Compliance
417-3 Incidents of non-compliance concerning marketing communications Ethics and Compliance
Customer Privacy References
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Protection of Personal Information
Socioeconomic Compliance References
419-1 Non-compliance with laws and regulations in the social and economic area N/A