Report Guide
GRI Content Index
The AISIN GROUP partially references the “GRI Sustainability Reporting Standards” for its CSR-related reporting. The table below introduces activities related to the disclosure requirements of these guidelines. (As of September 2025)
GRI (Global Reporting Initiative): An international organization established in 1997 with the purpose of creating and promoting international guidelines for corporate sustainability reporting.
GRI 2: General Disclosure Items 2021
| Disclosure Item | Location | |
|---|---|---|
| 1. Organization and reporting practices | ||
| 2-1 | Organizational details | Company profile Global network |
| 2-2 | Entities covered by the organization's sustainability reporting | Scope |
| 2-3 | Reporting period and frequency, contact information | Coverage period, reporting cycle, publisher contact |
| 2-4 | Restatements of information | ー |
| 2-5 | External assurance | Environment, third-party verification |
| 2. Activities and personnel | ||
| 2-6 | Activities, value chain, and other business relationships | Revenue by business segment Supply chain |
| 2-7 | Personnel | Performance data (social) |
| 2-8 | Contract workers | ー |
| 3. Governance | ||
| 2-9 | Governance structure and composition | Corporate governance Sustainability promotion Corporate governance reports |
| 2-10 | Nomination and election by the top governance authority | Corporate governance |
| 2-11 | Chair of the top governance authority | Corporate governance |
| 2-12 | Role of the top governance authority in overseeing impact management | Sustainability promotion |
| 2-13 | Delegation of responsibility for impact management | Sustainability promotion Corporate governance TCFD |
| 2-14 | Role of the top governance authority in sustainability reporting | Sustainability promotion 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 top governance authority | Corporate governance Corporate governance reports |
| 2-18 | Performance evaluation of the top governance authority | Corporate governance |
| 2-19 | Compensation policy | Corporate governance 102nd Annual Securities Report Corporate governance reports |
| 2-20 | Remuneration determination process | Corporate governance 102nd Annual Securities Report Corporate governance reports |
| 2-21 | Ratio of total annual compensation | ー |
| 4. Strategy, policy, and practice | ||
| 2-22 | Statement on sustainable development strategy | Message from the president |
| 2-23 | Policy statement | Aisin Group philosophy Aisin Group sustainability charter Human rights Aisin Group Human Rights Policy FY2025 AISIN Group Statement on the UK Modern Slavery Act |
| 2-24 | Implementation of policy statements | Compliance Human rights Aisin Group Human Rights Policy FY2025 AISIN Group Statement on the UK Modern Slavery Act |
| 2-25 | Negative impact remediation process | Compliance Human rights Aisin Group Human Rights Policy FY2025 AISIN Group Statement on the UK Modern Slavery Act |
| 2-26 | Mechanisms for seeking advice and raising concerns | Compliance |
| 2-27 | Legal and regulatory compliance | Materiality Compliance |
| 2-28 | Membership associations | Initiatives and organizations participated in |
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Stakeholder engagement |
| 2-30 | Collective bargaining agreements | Performance data (social) |
GRI 3: Material Topics 2021
| Disclosure Item | Location | |
|---|---|---|
| GRI 3: material topics 2021 | ||
| 3-1 | Material topic identification process | Sustainability promotion Materiality |
| 3-2 | List of material topics | Sustainability promotion Materiality |
| 3-3 | Management of material topics | Sustainability promotion Materiality Risk management |
GRI 200 Series: economic items
| Disclosure Item | Location | |
|---|---|---|
| GRI 201: economic performance 2016 | ||
| 201-1 | Direct economic value created and distributed | Financial Data (Consolidated) Performance data (environment) Performance data (social) Social contribution |
| 201-2 | Financial implications of climate change and other risks and opportunities | Task Force on Climate-Related Financial Disclosures (TCFD) Risk management |
| 201-3 | Defined-benefit pension plan obligations and other retirement benefits | ― |
| 201-4 | Government financial assistance received | ― |
| GRI 202: Presence in the local economy 2016 | ||
| 202-1 | Ratio of standard starting salary to local minimum wage (by gender) | Human rights |
| 202-2 | Percentage of senior management hired from local communities | Performance data (social) |
| GRI 203: Indirect economic impacts 2016 | ||
| 203-1 | Infrastructure Investment and Support Services | Hydrogen Stations Hydrogen and Ammonia Society Implementation Promotion |
| 203-2 | Significant Indirect Economic Impacts | Aisin's Value Creation Process Social contribution |
| GRI 204: Procurement Practices 2016 | ||
| 204-1 | Percentage of spending on local suppliers | ― |
| GRI 205: Anti-Corruption 2016 | ||
| 205-1 | Operations conducting corruption risk assessments | ― |
| 205-2 | Communication and training on anti-corruption policies and procedures | Compliance |
| 205-3 | Confirmed corruption cases and actions taken | ― |
| GRI 206: Anti-Competitive Practices 2016 | ||
| 206-1 | Legal actions taken against the company for anti-competitive practices, antitrust violations, or monopolistic practices | Compliance |
| GRI 207: Taxation 2019 | ||
| 207-1 | Approach to Taxation | Aisin Group Tax Policy |
| 207-2 | Tax Governance, Management, and Risk Management | Aisin Group Tax Policy |
| 207-3 | Engagement with Tax-Related Stakeholders and Addressing Concerns | Aisin Group Tax Policy |
| 207-4 | Country-by-Country Reporting | 102nd Annual Securities Report |
GRI 300 Series (environmental items)
| Disclosure Item | Location | |
|---|---|---|
| GRI 301: Raw materials 2016 | ||
| 301-1 | Weight or volume of raw materials used | ― |
| 301-2 | Recycled materials used | ― |
| 301-3 | Products and packaging materials recycled | ― |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Performance data (environment) |
| 302-2 | Energy consumption outside the organization | ― |
| 302-3 | Energy intensity | ― |
| 302-4 | Reduction of energy consumption | Performance data (environment) |
| 302-5 | Reduction of energy requirements for products and services | ― |
| GRI 303: Water and effluent 2018 | ||
| 303-1 | Interactions with water as a shared resource | ― |
| 303-2 | Management of impacts related to effluent | ― |
| 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, or managed within protected areas, areas of high biodiversity value not designated as protected, or adjacent to such areas | TNFD |
| 304-2 | Significant impact of activities, products, and services on biodiversity | TNFD |
| 304-3 | Habitat protection and restoration | TNFD |
| 304-4 | IUCN Red List and nationally protected species inhabiting areas affected by operations | TNFD |
| GRI 305: Airborne emissions 2016 | ||
| 305-1 | Direct greenhouse gas (GHG) emissions (Scope 1) | Performance data (environment) |
| 305-2 | Indirect greenhouse gas (GHG) emissions (Scope 2) | Performance data (environment) |
| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | Performance data (environment) |
| 305-4 | Greenhouse Gas (GHG) Emissions per unit of output | Performance data (environment) |
| 305-5 | Reduction of greenhouse gas (GHG) emissions | Materiality TCFD Performance data (environment) |
| 305-6 | Emission 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 production and significant waste-related impacts | ― |
| 306-2 | Management of significant waste-related impacts | Environment |
| 306-3 | Waste generated | Performance data (environment) |
| 306-4 | Waste diverted from disposal | Performance data (environment) |
| 306-5 | Waste directed to disposal | Performance data (environment) |
| GRI 308: Environmental assessment of suppliers 2016 | ||
| 308-1 | New suppliers selected based on environmental criteria | ― |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | TCFD |
400 Series (social items)
| Disclosure Item | Location | |
|---|---|---|
| GRI 401: Employment 2016 | ||
| 401-1 | New hires and separations | Performance data (social) |
| 401-2 | Allowances provided to regular employees but not to part-time or temporary personnel | ― |
| 401-3 | Childcare leave | Performance data (social) |
| GRI 402: Labor–management relations 2016 | ||
| 402-1 | Minimum notice period for business changes | Human rights |
| GRI 403: Occupational safety and health 2018 | ||
| 403-1 | Occupational safety and health management system (OSHMS) | Safety and health |
| 403-2 | Hazard identification, risk assessment, and accident investigation | Safety and health |
| 403-3 | Occupational health services | Safety and health |
| 403-4 | Worker participation, consultation, and communication in occupational safety and health | Safety and health |
| 403-5 | Worker training on occupational safety and health | Safety and health |
| 403-6 | Worker health promotion | Safety and health |
| 403-7 | Prevention and mitigation of occupational safety and health impacts directly linked to business relationships | Safety and health |
| 403-8 | Workers covered by the occupational safety and health management system | Safety and health |
| 403-9 | Work-related injuries | Safety and health |
| 403-10 | Work-related illnesses and health issues | Safety and health |
| GRI 404: Training and education 2016 | ||
| 404-1 | Average annual training hours per employee | Performance data (social) |
| 404-2 | Employee skill enhancement programs and transition support programs | Human resources |
| 404-3 | Percentage of employees receiving regular reviews on performance and career development | ― |
| GRI 405: Diversity and equal opportunity 2016 | ||
| 405-1 | Diversity in governance bodies and workforce | Performance data (social) |
| 405-2 | Ratio of basic salary and total compensation by gender | Performance data (social) |
| GRI 406: Prevention of discrimination 2016 | ||
| 406-1 | Incidents of discrimination and remedial actions taken | Compliance |
| GRI 407: Freedom of association and collective bargaining 2016 | ||
| 407-1 | Operations and suppliers where the right to freedom of association and collective bargaining may be at risk | Human rights Aisin Group Human Rights Policy FY2025 AISIN Group Statement on the UK 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 FY2025 AISIN Group Statement on the UK 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 FY2025 AISIN Group Statement on the UK Modern Slavery Act |
| GRI 410: Security practices 2016 | ||
| 410-1 | Security personnel trained in human rights policy and procedures | ― |
| GRI 411: Indigenous peoples' rights 2016 | ||
| 411-1 | Violations of indigenous peoples' rights | ― |
| GRI 413: Local communities 2016 | ||
| 413-1 | Operations involving community engagement, impact assessments, and development programs | Social contribution |
| 413-2 | Operations with significant negative impact (actual or potential) on local communities | ― |
| GRI 414: Social assessments of suppliers 2016 | ||
| 414-1 | New suppliers screened based on social criteria | Supply chain |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supply chain |
| GRI 415: Public policy 2016 | ||
| 415-1 | Political contributions | ― | GRI 416: Customer safety and health 2016 |
| 416-1 | Assessment of occupational safety and health impacts by product and service category | ― |
| 416-2 | Violations related to occupational safety and health impacts of products and services | ― |
| GRI 417: Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | ― |
| 417-2 | Compliance violations related to product and service information and labeling | ― |
| 417-3 | Compliance violations related to marketing communications | ― |
| GRI 418: Customer privacy 2016 | ||
| 418-1 | Substantiated complaints regarding breaches of customer privacy and loss of customer data | Information security |