GRI Content Index

GRI-Standards

Organizational profile

Disclosures No.	Description	Related Page
102-1	Name of the organization	Corporate Overview
102-2	Activities, brands, products, and services	Product information Corporate Overview
102-3	Location of headquarters	Corporate Overview
102-4	Location of operations	Corporate Overview
102-5	Ownership and legal form	Corporate Overview
102-6	Markets served	Corporate Overview
102-7	Scale of the organization	Corporate Overview Prioritizing local hiring and promotion at subsidiaries outside Japan Making the Most of Human Resources and Maintaining Optimal Workplace Environments Financial Results
102-8	Information on employees and other workers	Prioritizing local hiring and promotion at subsidiaries outside Japan Making the Most of Human Resources and Maintaining Optimal Workplace Environments Annual Securities Report (in Japanese only)
102-9	Supply chain	Implementing CSR Procurement
102-10	Significant changes to the organization and its supply chain	None
102-11	Precautionary Principle or approach	Corruption Prevention Initiatives / Compliance Risk Management Respect for Human Rights Compliance with Environmental Laws and Regulations Related to Casio Products Information Disclosure Based on TCFD Recommendations
102-12	External initiatives	United Nations Global Compact Responsible minerals sourcing
102-13	Membership of associations	United Nations Global Compact Information Disclosure Based on TCFD Recommendations

Strategy

Disclosures No.	Description	Related Page
102-14	Statement from senior decision-maker	Message from the President
102-15	Key impacts, risks, and opportunities	Message from the President Environmental and Social Material Issues Risk Management Information Disclosure Based on TCFD Recommendations Annual Securities Report (in Japanese only)

Ethics and integrity

Disclosures No.	Description	Related Page
102-16	Values, principles, standards, and norms of behavior	Corporate Creed and Sustainability Management Casio Group Environmental Principles Casio Business Conduct Guidelines
102-17	Mechanisms for advice and concerns about ethics	Whistleblower Hotline

Governance

Disclosures No.	Description	Related Page
102-18	Governance structure	Corporate Governance Sustainability Implementation System
102-19	Delegating authority	Sustainability Implementation System
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Implementation System
102-21	Consulting stakeholders on economic, environmental, and social topics	Corporate Governance Sustainability Implementation System
102-22	Composition of the highest governance body and its committees	Corporate Governance Corporate Governance Report
102-23	Chair of the highest governance body	Corporate Governance Corporate Governance Report
102-24	Nominating and selecting the highest governance body	Corporate Governance Corporate Governance Report
102-25	Conflicts of interest	Corporate Governance Corporate Governance Report Annual Securities Report (in Japanese only)
102-26	Role of highest governance body in setting purpose, values,and strategy	Corporate Governance Sustainability Implementation System Environmental Management
102-27	Collective knowledge of highest governance body	Sustainability Implementation System Environmental Management
102-28	Evaluating the highest governance body's performance	Sustainability Implementation System Environmental Management
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Implementation System Corporate Governance Environmental Management Information Disclosure Based on TCFD Recommendations
102-30	Effectiveness of risk management processes	Sustainability Implementation System Basic Views on Internal Control System and Progress on System
102-31	Review of economic, environmental, and social topics	Sustainability Implementation System Corporate Governance Environmental Management
102-32	Highest governance body's role in sustainability reporting	―
102-33	Communicating critical concerns	Corporate Governance Whistleblower Hotline
102-34	Nature and total number of critical concerns	―
102-35	Remuneration policies	Corporate Governance Annual Securities Report (in Japanese only) Corporate Governance Report
102-36	Process for determining remuneration	Corporate Governance Annual Securities Report (in Japanese only) Corporate Governance Report
102-37	Stakeholders' involvement in remuneration	―
102-38	Annual total compensation ratio	―
102-39	Percentage increase in annual total compensation ratio	―

Stakeholder engagement

Disclosures No.	Description	Related Page
102-40	List of stakeholder groups	Environmental and Social Material Issues Stakeholder Engagement
102-41	Collective bargaining agreements	Annual Securities Report (in Japanese only) Making the Most of Human Resources and Maintaining Optimal Workplace Environments
102-42	Identifying and selecting stakeholders	Environmental and Social Material Issues Stakeholder Engagement
102-43	Approach to stakeholder engagement	Environmental and Social Material Issues Stakeholder Engagement
102-44	Key topics and concerns raised	Environmental and Social Material Issues Independent Opinion on the Sustainability Report 2022

Reporting practice

Disclosures No.	Description	Related Page
102-45	Entities included in the consolidated financial statements	Scope of the report
102-46	Defining report content and topic Boundaries	Environmental and Social Material Issues
102-47	List of material topics	Environmental and Social Material Issues
102-48	Restatements of information	Environmental Performance Data
102-49	Changes in reporting	None
102-50	Reporting period	Scope of the report
102-51	Date of most recent report	Scope of the report
102-52	Reporting cycle	Scope of the report
102-53	Contact point for questions regarding the report	Scope of the report
102-54	Claims of reporting in accordance with the GRI Standards	Sustenability Report 2020 has been prepared in accordance with the Core option of the GRI Sustainability Reporting Standards.
102-55	GRI content index	GRI Content Index
102-56	External assurance	Third-party verification

Management Approach

Disclosures No.	Description	Related Page
103-1	Explanation of the material topic and its Boundary	Environmental and Social Material Issues
103-2	The management approach and its components	Environmental and Social Material Issues Environmental Management Quality Assurance Activities to Improve Customer Satisfaction Intellectual Property Initiatives Human Resource Development Occupational Safety and Health Whistleblower Hotline
103-3	Evaluation of the management approach	Environmental and Social Material Issues

Economic Performance

Disclosures No.	Description	Related Page
201-1	Direct economic value generated and distributed	Financial Results
201-2	Financial implications and other risks and opportunities due to climate change	Information Disclosure Based on TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report (in Japanese only)
201-4	Financial assistance received from government	―

Market Presence

Disclosures No.	Description	Related Page
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	―

Indirect Economic Impacts

Disclosures No.	Description	Related Page
203-1	Infrastructure investments and services supported	―
203-2	Significant indirect economic impacts	―

Procurement Practices

Disclosures No.	Description	Related Page
204-1	Proportion of spending on local suppliers	Implementing CSR Procurement

Anti-corruption

Disclosures No.	Description	Related Page
205-1	Operations assessed for risks related to corruption	Corruption Prevention Initiatives
205-2	Communication and training about anti-corruption policies and procedures	Corruption Prevention Initiatives
205-3	Confirmed incidents of corruption and actions taken	None

Anti-competitive Behavior

Disclosures No.	Description	Related Page
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	―

Materials

Disclosures No.	Description	Related Page
301-1	Materials used by weight or volume	Material Balance Environmental Performance Data
301-2	Recycled input materials used	Material Balance Environmental Performance Data Product Initiatives
301-3	Reclaimed products and their packaging materials	Material Balance

Energy

Disclosures No.	Description	Related Page
302-1	Energy consumption within the organization	Material Balance Environmental Performance Data Environmental Performance Data of Each Site
302-2	Energy consumption outside of the organization	―
302-3	Energy intensity	―
302-4	Reduction of energy consumption	Environmental Performance Data
302-5	Reductions in energy requirements of products and services	―

Water

Disclosures No.	Description	Related Page
303-1	Water withdrawal by source	Material Balance Environmental Performance Data of Each Site Environmental Performance Data Calculation Standards
303-2	Water sources significantly affected by withdrawal of water	―
303-3	Water recycled and reused	Material Balance Environmental Performance Data Calculation Standards Environmental Performance Data of Each Site

Biodiversity

Disclosures No.	Description	Related Page
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	Living in Harmony with Nature Biodiversity Preservation at Business Sites Contributing Through Casio’s Business to Social Issues Related to Biodiversity
304-3	Habitats protected or restored	Living in Harmony with Nature Biodiversity Preservation at Business Sites Contributing Through Casio’s Business to Social Issues Related to Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Living in Harmony with Nature Biodiversity Preservation at Business Sites

Emissions

Disclosures No.	Description	Related Page
305-1	Direct (Scope 1) GHG emissions	Realizing a Decarbonized Society Material Balance CO2 Emissions throughout the Entire Value Chain Environmental Performance Data Environmental Performance Data of Each Site
305-2	Energy indirect (Scope 2) GHG emissions	Realizing a Decarbonized Society Material Balance CO2 Emissions throughout the Entire Value Chain Environmental Performance Data Environmental Performance Data of Each Site
305-3	Other indirect (Scope 3) GHG emissions	Realizing a Decarbonized Society CO2 Emissions throughout the Entire Value Chain Material Balance Environmental Performance Data
305-4	GHG emissions intensity	Realizing a Decarbonized Society Material Balance CO2 Emissions throughout the Entire Value Chain Environmental Performance Data
305-5	Reduction of GHG emissions	Realizing a Decarbonized Society Environmental Performance Data
305-6	Emissions of ozone-depleting substances (ODS)	―
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Material Balance Environmental Performance Data of Each Site

Effluents and Waste

Disclosures No.	Description	Related Page
306-1	Water discharge by quality and destination	Material Balance Environmental Performance Data of Each Site
306-2	Waste by type and disposal method	Building a Recycling Society Material Balance Environmental Performance Data Environmental Performance Data of Each Site
306-3	Significant spills	―
306-4	Transport of hazardous waste	―
306-5	Water bodies affected by water discharges and/or runoff	―

Environmental Compliance

Disclosures No.	Description	Related Page
307-1	Non-compliance with environmental laws and regulations	Compliance with Environmental Laws

Supplier Environmental Assessment

Disclosures No.	Description	Related Page
308-1	New suppliers that were screened using environmental criteria	―
308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain Management

Employment

Disclosures No.	Description	Related Page
401-1	New employee hires and employee turnover	Environmental and Social Material Issues Making the Most of Human Resources and Maintaining Optimal Workplace Environments
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Making the Most of Human Resources and Maintaining Optimal Workplace Environments
401-3	Parental leave	Making the Most of Human Resources and Maintaining Optimal Workplace Environments

Labor / Management Relations

Disclosures No.	Description	Related Page
402-1	Minimum notice periods regarding operational changes	Communication between labor and management

Occupational Health and Safety

Disclosures No.	Description	Related Page
403-1	Workers representation in formal joint management–worker health and safety committees	Occupational Safety and Health Communication between labor and management
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Occupational Safety and Health
403-3	Workers with high incidence or high risk of diseases related to their occupation	―
403-4	Health and safety topics covered in formal agreements with trade unions	―

Training and Education

Disclosures No.	Description	Related Page
404-1	Average hours of training per year per employee	Human Resource Development
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

Disclosures No.	Description	Related Page
405-1	Diversity of governance bodies and employees	Making the Most of Human Resources and Maintaining Optimal Workplace Environments
405-2	Ratio of basic salary and remuneration of women to men	Providing Supportive Workplace Environments and Promoting Diversity & Inclusion

Non-discrimination

Disclosures No.	Description	Related Page
406-1	Incidents of discrimination and corrective actions taken	Supply Chain Management Respect for Human Rights Considering Human Rights in Corporate Activities Whistleblower Hotline

Freedom of Association and Collective Bargaining

Disclosures No.	Description	Related Page
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Making the Most of Human Resources and Maintaining Optimal Workplace Environments

Child Labor

Disclosures No.	Description	Related Page
408-1	Operations and suppliers at significant risk for incidents of child labor	Implementing CSR Procurement Supply Chain Management Respect for Human Rights Considering Human Rights in Corporate Activities

Forced or Compulsory Labor

Disclosures No.	Description	Related Page
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Implementing CSR Procurement Supply Chain Management Respect for Human Rights Considering Human Rights in Corporate Activities

Security Practices

Disclosures No.	Description	Related Page
410-1	Security personnel trained in human rights policies or procedures	―

Rights of Indigenous Peoples

Disclosures No.	Description	Related Page
411-1	Incidents of violations involving rights of indigenous peoples	―

Human Rights Assessment

Disclosures No.	Description	Related Page
412-1	Operations that have been subject to human rights reviews or impact assessments	Supply Chain Management Respect for Human Rights Considering Human Rights in Corporate Activities
412-2	Employee training on human rights policies or procedures	Respect for Human Rights Considering Human Rights in Corporate Activities
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	―

Local Communities

Disclosures No.	Description	Related Page
413-1	Operations with local community engagement, impact assessments, and development programs	―
413-2	Operations with significant actual and potential negative impacts on local communities	―

Supplier Social Assessment

Disclosures No.	Description	Related Page
414-1	New suppliers that were screened using social criteria	―
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain Management

Public Policy

Disclosures No.	Description	Related Page
415-1	Political contributions	―

Customer Health and Safety

Disclosures No.	Description	Related Page
416-1	Assessment of the health and safety impacts of product and service categories	Offering users peace of mind
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Offering users peace of mind

Marketing and Labeling

Disclosures No.	Description	Related Page
417-1	Requirements for product and service information and labeling	Product Initiatives
417-2	Incidents of non-compliance concerning product and service information and labeling	Compliance with Environmental Laws Quality Assurance
417-3	Incidents of non-compliance concerning marketing communications	―

Customer Privacy

Disclosures No.	Description	Related Page
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	None

Socioeconomic Compliance

Disclosures No.	Description	Related Page
419-1	Non-compliance with laws and regulations in the social and economic area	None

GRI Content Index

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