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

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