GRI Standard Reference Table

GRI Standard Reference Table

This website complies with the GRI Sustainability Reporting Standard.

General Disclosures

GRI Standard Disclosures References
GRI2:
General Disclosures 2021		 1. The organization and its reporting practices
2-1 Organizational details Corporate Profile
Locations
2-2 Entities included in the organization’s sustainability reporting Securities Report (105th Business Year)[Japanese only]
2-3 Reporting period, frequency and contact point Integrated Report2025 p3 Editorial Policy
Contact (Contacts for corporate information and others)
2-4 Restatements of information ―
2-5 External assurance ―
2. Activities and workers
2-6 Activities, value chain and other business relationships Product Information
Securities Report (105th Business Year)[Japanese only]
Requests for Business Partners
2-7 Employees ESG Data
2-8 Workers who are not employees ―
3. Governance
2-9 Governance structure and composition Integrated Report2025 p57-62 Corporate Governance
Corporate Governance Report
Corporate governance
2-10 Nomination and selection of the highest governance body Corporate governance
Integrated Report2025 p57-62 Corporate Governance
Notice of Annual General Meeting of Shareholders (105th Business Year)
Corporate Governance Report
2-11 Chair of the highest governance body Corporate Governance Report
Corporate governance
2-12 Role of the highest governance body in overseeing the management of impacts Integrated Report2025 p57-62 Corporate Governance
2-13 Delegation of responsibility for managing impacts Integrated Report2025 p66 Risk Management
2-14 Role of the highest governance body in sustainability reporting Integrated Report2025 p57-62 Corporate Governance
Corporate Governance Report
Corporate governance
2-15 Conflicts of interest Corporate governance
Corporate Governance Report
Securities Report (105th Business Year)[Japanese only]
2‑16 Communication of critical concerns Integrated Report2025 p57-62 Corporate Governance
Corporate governance
2-17 Collective knowledge of the highest governance body Integrated Report2025 p57-62 Corporate Governance
Corporate governance
2-18 Evaluation of the performance of the highest governance body Corporate Governance Report
Integrated Report2025 p57-62 Corporate Governance
2-19 Remuneration policies Securities Report (105th Business Year)[Japanese only]
2-20 Process to determine remuneration Securities Report (105th Business Year)[Japanese only]
Corporate governance
2-21 Annual total compensation ratio ―
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Top Message
Integrated Report2025 p7-10 Message from the President
2-23 Policy commitments CKD Group Human Rights Policy
Major Human Rights Risks
Integrated Report2025 p49-50 Social Capital
2-24 Embedding policy commitments Integrated Report2025 p33 Message from the Officer in Charge of Administration
Integrated Report2025 p37-40 Human Capital
Integrated Report2025 p49-50 Social Capital
2-25 Processes to remediate negative impacts Integrated Report2025 p65 Compliance
Integrated Report2025 p66 Risk Management
2-26 Mechanisms for seeking advice and raising concerns ―
2-27 Compliance with laws and regulations Integrated Report2025 p65 Compliance
2-28 Membership associations ―
5. Stakeholder engagement
2-29 Approach to stakeholder engagement ―
2-30 Collective bargaining agreements Securities Report (105th Business Year)[Japanese only]
GRI3:
Material Topics 2021		 3-1 Process to determine material topics Integrated Report2025 p33 Message from the Officer in Charge of Administration
3-2 List of material topics Integrated Report2025 p20-22 Materiality
3-3 Management of material topics Integrated Report2025 p20-22 Materiality

Economic

　　　　　　 　　　　　　　　　　　　　　　　　 　　　　　　
GRI Standard Disclosures References
GRI201:
Economic Performance 2016		 201-1 Direct economic value generated and distributed Securities Report (105th Business Year)[Japanese only]
CKD Report 2020 p48-49 Contributing to the Local Society
Social Contribution Activities
201-2 Financial implications and other risks and opportunities due to climate change Securities Report (105th Business Year)[Japanese only]
Integrated Report2025 p41-44 Natural Capital
Integrated Report2025 p45-46 Response to Climate Change
Integrated Report2025 p67-68 Risks and Opportunities
201-3 Defined benefit plan obligations and other retirement plans Securities Report (105th Business Year)[Japanese only]
201-4 Financial assistance received from government Securities Report (105th Business Year)[Japanese only]
GRI202:
Market Presence 2016		 202-1 Ratios of standard entry level wage by gender compared to local minimum wage ―
202-2 Proportion of senior management hired from the local community ―
GRI203:
Indirect Economic Impacts 2016		 203-1 Infrastructure investments and services supported Social Contribution Activities
203-2 Significant indirect economic impacts ―
GRI204:
Procurement Practices 2016		 204-1 Proportion of spending on local suppliers ―
GRI205:
Anti-corruption 2016		 205-1 Operations assessed for risks related to corruption Integrated Report2025 p65 Compliance
205-2 Communication and training about anti-corruption policies and procedures Integrated Report2025 p65 Compliance
205-3 Confirmed incidents of corruption and actions taken Integrated Report2025 p65 Compliance
GRI206:
Anti-competitive Behavior 2016		 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices ―
GRI207:
Tax 2019		 207-1 Approach to tax Standards of Conduct 3.Observation of the law
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 ―

Environment

GRI Standard Disclosures References
GRI301:
Materials 2016		 301-1 Materials used by weight or volume ―
301-2 Recycled input materials used ―
301-3 Reclaimed products and their packaging materials ―
GRI302:
Energy 2016		 302-1 Energy consumption within the organization ESG Data
302-2 Energy consumption outside of the organization ESG Data
302-3 Energy intensity ESG Data
302-4 Reduction of energy consumption ESG Data
302-5 Reductions in energy requirements of products and services ―
GRI303:
Water and Effluents 2018		 303-1 Interactions with water as a shared resource ESG Data
303-2 Management of water discharge-related impact ESG Data
303-3 Water withdrawal ESG Data
303-4 Water discharge ESG Data
303-5 Water consumption Integrated Report2025 p41-44 Natural Capital
ESG Data
GRI304:
Biodiversity 2016		 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Forestation Activities[Japanese only]
Social Contribution Activities
304-2 Significant impacts of activities, products, and services on biodiversity ―
304-3 Habitats protected or restored ―
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations ―
GRI305:
GRI305: Emissions 2016		 305-1 Direct (Scope 1) GHG emissions Integrated Report2025 p41-44 Natural Capital
ESG Data
305-2 Energy indirect (Scope 2) GHG emissions Integrated Report2025 p41-44 Natural Capital
ESG Data
305-3 Other indirect (Scope 3) GHG emissions Integrated Report2025 p41-44 Natural Capital
ESG Data
305-4 GHG emissions intensity Integrated Report2025 p41-44 Natural Capital
ESG Data
305-5 Reduction of GHG emissions Integrated Report2025 p41-44 Natural Capital
ESG Data
305-6 Emissions of ozone-depleting substances (ODS) ―
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions ―
GRI306:
Waste 2020		 306-1 Waste generation and significant waste-related impacts ―
306-2 Management of significant wasterelated impacts ―
306-3 Waste generated ESG Data
306-4 Waste diverted from disposal ―
306-5 Waste directed to disposal ―
GRI308:
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 CKD Green Procurement Guide

Society

GRI Standard Disclosures References
GRI401:
Employment 2016		 401-1 New employee hires and employee turnover ESG Data
Health and Productivity Management[Japanese only]
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees ―
401-3 Parental leave Integrated Report2025 p37-40 Human Capital
ESG Data
GRI402:
Labor/Management Relations 2016		 402-1 Minimum notice periods regarding operational changes ―
GRI403:
Occupational Health and Safety 2018		 403-1 Occupational health and safety management system Integrated Report2025 p37-40 Human Capital
403-2 Hazard identification, risk assessment, and incident investigation Integrated Report2025 p37-40 Human Capital
403-3 Occupational health services ―
403-4 Worker participation, consultation, and communication on occupational health and safety Integrated Report2025 p37-40 Human Capital
403-5 Worker training on occupational health and safety ―
403-6 Promotion of worker health Health and Productivity Management[Japanese only]
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships ―
403-8 Workers covered by an occupational health and safety management system Health and Productivity Management[Japanese only]
403-9 Work-related injuries ESG Data
403-10 Work-related ill health ―
GRI404:
Training and Education 2016		 404-1 Average hours of training per year per employee ―
404-2 Programs for upgrading employee skills and transition assistance programs Integrated Report2025 p37-40 Human Capital
Diversity[Japanese only]
404-3 Percentage of employees receiving regular performance and career development reviews ―
GRI405:
Diversity and Equal Opportunity 2016		 405-1 Diversity of governance bodies and employees Integrated Report2025 p37-40 Human Capital
News: Certification as “Aichi Company Where Women Shine”
405-2 Ratio of basic salary and remuneration of women to men Securities Report (105th Business Year)[Japanese only]
GRI406:
Non-discrimination 2016		 406-1 Incidents of discrimination and corrective actions taken ―
GRI407:
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 Requests for Business Partners
GRI408:
Child Labor 2016		 408-1 Operations and suppliers at significant risk for incidents of child labor Requests for Business Partners
GRI409:
Forced or Compulsory Labor 2016		 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Requests for Business Partners
GRI410:
Security Practices 2016		 410-1 Security personnel trained in human rights policies or procedures ―
GRI411:
Rights of Indigenous Peoples 2016		 411-1 Incidents of violations involving rights of indigenous peoples ―
GRI413:
Local Communities 2016		 413-1 Operations with local community engagement, impact assessments, and development programs Social Contribution Activities
413-2 Operations with significant actual and potential negative impacts on local communities ―
GRI414:
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 Requests for Business Partners
GRI415:
Public Policy 2016		 415-1 Political contributions ―
GRI416:
Customer Health and Safety 2016		 416-1 Assessment of the health and safety impacts of product and service categories CKD Green Procurement Guide
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services ―
GRI417:
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 ―
GRI418:
Customer Privacy 2016		 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data ―