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 2026)
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 |
| 2-2 | Entities covered by the organization's sustainability reporting | Editorial Policy Global Network |
| 2-3 | Reporting period and frequency, contact information | Editorial Policy |
| 2-4 | Restatements of information | ー |
| 2-5 | External assurance | Performance Data (Environment) |
| 2. Activities and personnel | ||
| 2-6 | Activities, value chain, and other business relationships | Company profile Supply Chain |
| 2-7 | Personnel | Performance Data (Social) |
| 2-8 | Contract workers | ー |
| 3. Governance | ||
| 2-9 | Governance structure and composition | Corporate governance |
| 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 TNFD |
| 2-14 | Role of the top governance authority in sustainability reporting | Sustainability promotion |
| 2-15 | Conflicts of interest | Corporate governance |
| 2-16 | Communication of critical concerns | Corporate governance Risk Management |
| 2-17 | Collective knowledge of the top governance authority | Corporate governance |
| 2-18 | Performance evaluation of the top governance authority | Corporate governance |
| 2-19 | Compensation policy | Corporate governance Annual Securities Report for the 103rd Fiscal Year |
| 2-20 | Remuneration determination process | Corporate governance Annual Securities Report for the 103rd Fiscal Year |
| 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 Charter of Sustainability AISIN Group Code of Conduct Human Rights AISIN Group Human Rights Policy Fiscal 2026 AISIN Group Statement on Modern Slavery Act Supply Chain |
| 2-24 | Implementation of policy statements | Sustainability promotion Human Rights Supply Chain Compliance AISIN Group Human Rights Policy Fiscal 2026 AISIN Group Statement on Modern Slavery Act |
| 2-25 | Negative impact remediation process | Compliance Human Rights AISIN Group Human Rights Policy Fiscal 2026 AISIN Group Statement on Modern Slavery Act |
| 2-26 | Mechanisms for seeking advice and raising concerns | Compliance |
| 2-27 | Legal and regulatory compliance | Compliance |
| 2-28 | Membership associations | External Recognition |
| 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 | Materiality Issues |
| 3-2 | List of material topics | Materiality Issues |
| 3-3 | Management of material topics | Sustainability promotion Materiality Issues ー |
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 | Disclosure of information related to climate change response Risk Management |
| 201-3 | Defined-benefit pension plan obligations and other retirement benefits | ― |
| 201-4 | Government financial assistance received | Annual Securities Report for the 103rd Fiscal Year |
| 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 | ― |
| 203-2 | Significant Indirect Economic Impacts | 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 Governance Policy |
| 207-2 | Tax Governance, Management, and Risk Management | AISIN Group Tax Governance Policy |
| 207-3 | Engagement with Tax-Related Stakeholders and Addressing Concerns | AISIN Group Tax Governance Policy |
| 207-4 | Country-by-Country Reporting | AISIN Group Tax Governance Policy |
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 | ― |
| 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 | Performance Data (Environment) Disclosure of information related to climate change response |
| 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 | ― |
| 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 | TNFD |
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 | Health Management |
| 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 Fiscal 2026 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 2026 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 2026 AISIN Group Statement on 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 | Quality |
| 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 |