GRI Standards Content Index

Statement of use	Tosei Group reports the information in this GRI Standards Content Index for the relevant period [December 1, 2022 to November 30, 2023] with reference to the GRI Standards. Some information outside of the above period is included.
GRI 1 used	GRI 1: Foundation 2021

Scroll

Items	Guidelines	Reference
The organization and its reporting practices
2-1	Organizational details	Corporate Profile
2-2	Entities included in the organization's sustainability reporting	Corporate Profile Consolidated Subsidiaries
2-3	Reporting period, frequency and contact point	ESG Report Financial Results and Presentation Materials
2-4	Restatements of information	-
2-5	External assurance	-
Activities and workers
2-6	Activities, value chain and other business relationships	Corporate Profile Business History
2-7	Employees	Corporate Profile Social Data (Employee Data)
2-8	Workers who are not employees	-
Governance
2-9	Governance structure and composition	Promotion Structure Corporate Governance System
2-10	Nomination and selection of the highest governance body	Fundamental Approach Toward Corporate Governance Corporate Governance Report Policy for Appointment of Directors
2-11	Chair of the highest governance body	Corporate Governance System Corporate Governance Report
2-12	Role of the highest governance body in overseeing the management of impacts	Fundamental Approach Toward Corporate Governance Corporate Governance System Corporate Governance Report
2-13	Delegation of responsibility for managing impacts	Promotion Structure Environmental Management System
2-14	Role of the highest governance body in sustainability reporting	Promotion Structure
2-15	Conflicts of interest	Securities Report Fundamental Approach Toward Corporate Governance Corporate Governance System
2-16	Communication of critical concerns	Compliance and Risk Management Promotion System Promotion Structure
2-17	Collective knowledge of the highest governance body	Fundamental Approach Toward Corporate Governance Corporate Governance System
2-18	Evaluation of the performance of the highest governance body	Corporate Governance Report Independent Officers' Remuneration
2-19	Remuneration policies	Corporate Governance Report Independent Officers' Remuneration
2-20	Process to determine remuneration	Independent Officers' Remuneration
2-21	Annual total compensation ratio	Independent Officers' Remuneration
Strategy, policies and practices
2-22	Statement on sustainable development strategy	Top Commitment
2-23	Policy commitments	Our Approach to Sustainability
2-24	Embedding policy commitments	Promotion Structure
2-25	Processes to remediate negative impacts	-
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations	Compliance and Risk Management Promotion System Environmental Data
2-28	Membership associations	Corporate Profile Participation in Industry Initiatives
Stakeholder engagement
2-29	Approach to stakeholder engagement	Stakeholder Engagement Product Quality Management Solutions to Social Issues Through Products and Services Contribution to Local Communities
2-30	Collective bargaining agreements	Human Rights Occupational Health and Safety / Health Management Workstyle and Diversity

Scroll

Items	Guidelines	Reference
Disclosures on material topics
3-1	Process to determine material topics	-
3-2	List of material topics	-
3-3	Management of material topics	-

Scroll

Items	Guidelines	Reference
Economic Performance 2016
201-1	Direct economic value generated and distributed	Consolidated Financial Information Human Rights (Payment of Salary Above Living Wage)
201-2	Financial implications and other risks and opportunities due to climate change	Actions for Climate Change
201-3	Defined benefit plan obligations and other retirement plans	Securities Report
201-4	Financial assistance received from government	-
Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local mininmum wage	-
202-2	Proportion of senior management hired from the local community	-
Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	-
203-2	Significant indirect economic impacts	-
Procurement Practices 2016
204-1	Proportion of spending on local suppliers	-
Anti-corruption 2016
205-1	Operations assessed for risks related to corruption	Compliance and Risk Management Promotion System Compliance (Prevent Bribery and Corruption)
205-2	Communication and training about anti-corruption policies and procedures	Compliance (Prevent Bribery and Corruption)
205-3	Confirmed incidents of corruption and actions taken	Compliance (Prevent Bribery and Corruption)
Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance (Thorough compliance with laws and regulations and fair dealings)
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	-

Scroll

Items	Guidelines	Reference
Materials 2016
301-1	Materials used by weight or volume	-
301-2	Recycled input materials used	-
301-3	Reclaimed products and their packaging materials	Environmental Data: Waste Discharge
Energy 2016
302-1	Energy consumption within the organization	Environmental Data: Energy Use
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	Environmental Data: Energy Use
302-4	Reduction of energy consumption	Environmental Data: Energy Use
302-5	Reductions in energy requirements of products and services	-
Water and Effluents 2018
303-1	Interactions with water as a shared resource	-
303-2	Management of water discharge-related impacts	Resource Conservation (Business Activities in Water Stressed Areas)
303-3	Water withdrawal	Environmental Data: Water Use
303-4	Water discharge	Environmental Data: Water Use
303-5	Water consumption	Environmental Data: Water Use
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	Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-
Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Environmental Data: GHG (CO2) Emissions
305-2	Energy indirect (Scope 2) GHG emissions	Environmental Data: GHG (CO2) Emissions
305-3	Other indirect (Scope 3) GHG emissions	-
305-4	GHG emissions intensity	Environmental Data: GHG (CO2) Emissions
305-5	Reduction of GHG emissions	Environmental Data: GHG (CO2) Emissions
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	-
Waste 2020
306-1	Waste generation and significant waste-related impacts	-
306-2	Management of significant waste-related impacts	Waste Reduction
306-3	Waste generated	Environmental Data: Waste Discharge
306-4	Waste diverted from disposal	Environmental Data: Waste Discharge
306-5	Waste directed to disposal	Environmental Data: Waste Discharge
Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	Human Rights
308-2	Negative environmental impacts in the supply chain and actions taken	-

Scroll

Items	Guidelines	Reference
Employment 2016
401-1	New employee hires and employee turnover	Social Data: Employee Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	-
401-3	Parental leave	Social Data: Leaves and Diverse Workstyle Data
Labor / Management Relations 2016
402-1	Minimum notice periods regarding operational changes	-
Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Occupational Health and Safety / Health Management
403-2	Hazard identification, risk assessment, and incident investigation	-
403-3	Occupational health services	Occupational Health and Safety / Health Management
403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Health and Safety / Health Management
403-5	Worker training on occupational health and safety	Human Resource Management Social Data: Health and Safety Data
403-6	Promotion of worker health	Occupational Health and Safety / Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety / Health Management
403-8	Workers covered by an occupational health and safety management system	Occupational Health and Safety / Health Management
403-9	Work-related injuries	Social Data: Health and Safety Data
403-10	Work-related ill health	Occupational Health and Safety / Health Management Social Data: Health and Safety Data
Training and Education 2016
404-1	Average hours of training per year per employee	Social Data: Human Resource Management Data
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development
Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Human Rights Workstyle and Diversity Social Data: Employee Data Social Data: Employment Data
405-2	Ratio of basic salary and remuneration of women to men	-
Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	-
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	Human Rights
Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights
Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights
Security Practices 2016
410-1	Security personnel trained in human rights policies and procedures	-
Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	-
Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Solutions to Social Issues Through Products and Services Contribution to Local Communities
413-2	Operations with significant actual and potential negative impacts on local communities	-
Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	Human Rights
414-2	Negative social impact in the supply chain and actions taken	-
Public Policy 2016
415-1	Political contributions	Compliance Governance Data: Compliance Data
Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Product Quality Management
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	-
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	-
417-3	Incidents of non-compliance concerning marketing communications	-
Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Privacy Policy

General Disclosures 2021

Material Topics 2021

Economic Standards

Environmental Standards

Social Standards