Common items Disclosure

GRI Standard Reference Table

The AISIN Group partially consults the GRI* Sustainability Reporting Standard in our CSR reporting.
The table below shows our activities related to the disclosure requirements set out in the above guidelines (as of September 2023).

* GRI: Global Reporting Initiative, an international organization established in 1997 with the aim of promoting the development and widespread use of international guidelines for corporations’ sustainability reporting

GRI 2: General Disclosures 2021
GRI 3: General Disclosures 2021
Series of 200 (economic disclosures)
Series of 300 (environmental disclosures)
Series of 400(social disclosures)

GRI 2: General Disclosures 2021

Requirements		Publication pages
1. The organization and its reporting practices
2-1	Organizational details	Company profile Global network
2-2	Entities included in the organization’s sustainability reporting	Scope
2-3	Reporting period, frequency, and contact point	Reporting period, Reporting cycle, and publication Inquiries
2-4	Restatements of information	ー
2-5	External assurance	Environment_Third-party verification Safety and health promotion_Third-party verification
2. Activities and workers
2-6	Activities, value chain, and other business relationships	Business strategy Supply chain
2-7	Employees	HR data Performance data (society) Securities Report (100th period) P. 9
2-8	Workers who are not employees	ー
3.Governance
2-9	Governance structure and composition	Corporate governance Executive Management Promoting sustainability Corporate governance report
2-10	Nomination and selection of the highest governance body	Corporate governance
2-11	Chair of the highest governance body	Corporate governance
2-12	Role of the highest governance body in overseeing the management of impacts	Promoting sustainability AISIN Group’s priority issues
2-13	Delegation of responsibility for managing impacts	Promoting sustainability Corporate governance TCFD
2-14	Role of the highest governance body in sustainability reporting	Promoting sustainability Corporate governance
2-15	Conflicts of interest	Corporate governance
2-16	Communication of critical concerns	Corporate governance Compliance Risk management
2-17	Collective knowledge of the highest governance body	Corporate governance Corporate governance report
2-18	Evaluation of the performance of the highest governance body	Corporate governance
2-19	Remuneration policies	Remuneration of Executive Management Securities Report (100th period) P. 52-54 Corporate governance report P. 10
2-20	Process to determine remuneration	Remuneration of Executive Management Securities Report (100th period) P. 52-54 Corporate governance report P. 10
2-21	Annual total compensation ratio	ー
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Message from top management
2-23	Policy commitments	Corporate Principles Principles of Corporate Behavior Human rights AISIN Group Human Rights Policy Fiscal 2023 AISIN Group Statement on Modern Slavery Act
2-24	Embedding policy commitments	Compliance Human rights AISIN Group Human Rights Policy Fiscal 2023 AISIN Group Statement on Modern Slavery Act
2-25	Processes to remediate negative impacts	Compliance Human rights AISIN Group Human Rights Policy Fiscal 2023 AISIN Group Statement on Modern Slavery Act
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations	Priority issues, KPIs, and targets for FY2031 Compliance Compliance
2-28	Membership associations	Participating initiatives and groups
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Engagement with stakeholders
2-30	Collective bargaining agreements	HR data

GRI 3: General Disclosures 2021

Requirements		Publication pages
1. Disclosures on material topics
3-1	Process to determine material topics	AISIN Group’s priority issues
3-2	List of material topics	AISIN Group’s priority issues Priority issues, KPIs, and targets for FY2031 Compliance
3-3	Management of material topics	AISIN Group’s priority issues Priority issues, KPIs, and targets for FY2031 Compliance Promoting sustainability Risk management

Series of 200 (economic disclosures)

Requirements		Publication pages
GRI 201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Ten-year financial summary (consolidated) Carbon neutrality Environment Social Contribution Activities
201-2	Financial implications and other risks and opportunities due to climate change	Disclosure according to the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) Performance data (environment) Securities Report (100th period) P. 14
201-3	Defined benefit plan obligations and other retirement plans	―
201-4	Financial assistance received from government	―
GRI 202: MARKET PRESENCE 2016
202-1	Ratios of standard entry-level wages by gender compared to local minimum wages	Human rights Securities Report (100th period) P. 9-10
202-2	Proportion of senior management hired from the local community	HR data
GRI 203: INDIRECT ECONOMIC IMPACTS 2016
203-1	Infrastructure investments and services supported	Hydrogen station
203-2	Significant indirect economic impacts	AISIN’s value creation process Social Contribution Activities
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	Compliance Prevention of bribery and corruption
205-2	Communication and training about anti-corruption policies and procedures	Prevention of bribery and corruption
205-3	Confirmed incidents of corruption and actions taken	Compliance
GRI 206: Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, antitrust, and monopoly practices	Compliance
GRI 207: Tax 2019
207-1	Approach to tax	AISIN Group tax governance policy
207-2	Tax governance, control, and risk management	AISIN Group tax governance policy
207-3	Stakeholder engagement and management concerns related to tax	AISIN Group tax governance policy
207-4	Country-by-country reporting	Securities Report (100th period)

Series of 300 (environmental disclosures)

Requirements		Publication pages
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 material	―
GRI 302: Energy 2016
302-1	Energy consumption within the organization	Performance data (environment)
302-2	Energy consumption outside of the organization	―
302-3	Energy intensity	―
302-4	Reduction of energy consumption	Performance data (environment)
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	Performance data (environment)
303-4	Water discharge	Performance data (environment)
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	TNFD
304-2	Significant impacts of activities, products, and services on biodiversity	TNFD
304-3	Habitats protected or restored	Establishment of a society in which people coexist with nature
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Establishment of a society in which people coexist with nature
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Environmental data Performance data (environment)
305-2	Energy indirect (Scope 2) GHG emissions	Environmental data Performance data (environment)
305-3	Other indirect (Scope 3) GHG emissions	Environmental data Performance data (environment)
305-4	GHG emissions intensity	Performance data (environment)
305-5	Reduction of GHG emissions	Priority issues, KPIs, and targets for FY2031 Compliance Disclosure according to the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) Environmental data
305-6	Emissions of ozone-depleting substances (ODS)	―
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Performance data (environment)
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	―
306-2	Management of significant waste-related impacts	Fundamental activities related to all the themes Establishment of a recycling-oriented society
306-3	Waste generated	Environmental data Environmental management
306-4	Waste diverted from disposal	Environmental management
306-5	Waste directed to disposal	Environmental management
GRI 307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	ー
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	Disclosure according to the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)

Series of 400(social disclosures)

Requirements		Publication pages
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	HR data Performance data (society)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	―
401-3	Parental leave	HR data Performance data (society)
GRI 402: Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	Labor-management communications at Aisin
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Safety and Health Promotion
403-2	Hazard identification, risk assessment, and incident investigation	Safety and Health Promotion
403-3	Occupational health service	Safety and Health Promotion
403-4	Worker participation, consultation, and communication on occupational health and safety	Safety and Health Promotion
403-5	Worker training on occupational health and safety	Safety and health education
403-6	Promotion of worker health	Healthy Business Practices
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Safety and Health Promotion
403-8	Workers covered by an occupational health and safety management system	Safety and Health Promotion
403-9	Work-related injuries	Safety
403-10	Work-related ill health	Industrial Hygiene
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Performance data (society)
404-2	Programs for upgrading employee skills and transition assistance programs	Human resources
404-3	Percentage of employees receiving regular performance and career development reviews	ー
GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	HR data Performance data (society)
405-2	Ratio of basic salary and remuneration of women to men	Securities Report (100th period)
GRI 406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	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	Human rights AISIN Group Human Rights Policy Fiscal 2023 AISIN Group Statement on Modern Slavery Act
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Human rights AISIN Group Human Rights Policy Fiscal 2023 AISIN Group Statement on Modern Slavery Act
GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human rights AISIN Group Human Rights Policy Fiscal 2023 AISIN Group Statement on Modern Slavery Act
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 people	―
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities Environment_Seventh Aisin Consolidated Environmental Action Plan (plan and results)
413-2	Operations with significant actual and potential negative impacts on local communities	―
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	―
417-3	Incidents of non-compliance concerning marketing communications	―
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	―