GRI Content Index

GRI-Standards

GRI 2: General Disclosures 2021

Disclosures No.	Description	Related Page
2-1	Organizational details	Company Profile
2-2	Entities included in the organization’s sustainability reporting	Editorial Policy Environmental Performance Data Annual Securities Report (in Japanese only)
2-3	Reporting period, frequency and contact point	Editorial Policy Inquiries
2-4	Restatements of information	Environmental Performance Data Making the Most of Human Resources and Maintaining Optimal Workplace Environments
2-5	External assurance	Independent Assurance Report
2-6	Activities, value chain and other business relationships	Company Profile Business Content Supply Chain Management
2-7	Employees	Company Profile Making the Most of Human Resources and Maintaining Optimal Workplace Environments Annual Securities Report (in Japanese only)
2-8	Workers who are not employees	―
2-9	Governance structure and composition	Corporate Governance Corporate Governance Report
2-10	Nomination and selection of the highest governance body	Corporate Governance Corporate Governance Report
2-11	Chair of the highest governance body	Corporate Governance Corporate Governance Report
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability Implementation System Corporate Governance
2-13	Delegation of responsibility for managing impacts	Sustainability Implementation System Corporate Governance Information Disclosure Based on TCFD Recommendations
2-14	Role of the highest governance body in sustainability reporting	Sustainability Implementation System
2-15	Conflicts of interest	Corporate Governance Corporate Governance Report
2-16	Communication of critical concerns	Sustainability Implementation System Corporate Governance
2-17	Collective knowledge of the highest governance body	Sustainability Implementation System Corporate Governance
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance Corporate Governance Report
2-20	Process to determine remuneration	Corporate Governance Corporate Governance Report
2-21	Annual total compensation ratio	―
2-22	Statement on sustainable development strategy	Top Message Integrated Report
2-23	Policy commitments	CASIO Business Conduct Guidelines Casio Group Policy on Human Rights Casio Group Environmental Principles Procurement Policies
2-24	Embedding policy commitments	Corruption Prevention Initiatives/Compliance Respect for Human Rights Considering Human Rights in Corporate Activities Environmental Management Implementing CSR Procurement Supply Chain Management
2-25	Processes to remediate negative impacts	Corruption Prevention Initiatives/Compliance Respect for Human Rights Considering Human Rights in Corporate Activities Environmental Management Implementing CSR Procurement Supply Chain Management
2-26	Mechanisms for seeking advice and raising concerns	Corruption Prevention Initiatives/Compliance Respect for Human Rights Considering Human Rights in Corporate Activities Environmental Management Implementing CSR Procurement
2-27	Compliance with laws and regulations	Corruption Prevention Initiatives/Compliance Environmental Compliance
2-28	Membership associations	United Nations Global Compact Avoiding Any Use of Conflict Minerals Information Disclosure Based on TCFD Recommendations
2-29	Approach to stakeholder engagement	Stakeholder Engagement
2-30	Collective bargaining agreements	Annual Securities Report (in Japanese only) Making the Most of Human Resources and Maintaining Optimal Workplace Environment

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「コーポレートガバナンス報告書」（JPX日本取引所グループ）

GRI 3: Material Topics 2021

Disclosures No.	Description	Related Page
3-1	Process to determine material topics	Material Issues
3-2	List of material topics	Material Issues
3-3	Management of material topics	Material Issues

GRI201: Economic Performance 2016

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 from government	―

GRI202: Market Presence 2016

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	―

GRI203: Indirect Economic Impacts 2016

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

GRI204: Procurement Practices 2016

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

GRI205: Anti-corruption 2016

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

GRI206: Anti-competitive Behavior 2016

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

GRI207: Tax 2019

Disclosures No.	Description	Related Page
207-1	Approach to tax	Tax Affairs
207-2	Tax governance, control, and risk management	Tax Affairs
207-3	Stakeholder engagement and management of concerns related to tax	Tax Affairs
207-4	Country-by-country reporting	―

GRI301: Materials 2016

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

GRI302: Energy 2016

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

GRI303: Water and Effluents 2018

Disclosures No.	Description	Related Page
303-1	Interactions with water as a shared resource	―
303-2	Management of water discharge-related impacts	―
303-3	Water withdrawal	Material Balance Environmental Performance Data Calculation Standards Environmental Performance Data of Each Site
303-4	Water discharge	Material Balance Environmental Performance Data Calculation Standards Environmental Performance Data of Each Site
303-5	Water consumption	Material Balance Environmental Performance Data Calculation Standards Environmental Performance Data of Each Site

GRI304: Biodiversity 2016

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

GRI305: Emissions 2016

Disclosures No.	Description	Related Page
305-1	Direct (Scope 1) GHG emissions	Responding to Climate Change Material Balance CO2 Emissions throughout the Entire Value Chain Environmental Performance Data Environmental Performance Data of Each Site Calculation Standards
305-2	Energy indirect (Scope 2) GHG emissions	Responding to Climate Change Material Balance CO2 Emissions throughout the Entire Value Chain Environmental Performance Data Environmental Performance Data of Each Site Calculation Standards
305-3	Other indirect (Scope 3) GHG emissions	Responding to Climate Change Material Balance Environmental Performance Data Calculation Standards
305-4	GHG emissions intensity	Responding to Climate Change Material Balance CO2 Emissions throughout the Entire Value Chain Environmental Performance Data Environmental Performance Data of Each Site Calculation Standards
305-5	Reduction of GHG emissions	Responding to Climate Change Environmental Performance Data Calculation Standards
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 Calculation Standards

GRI306: Waste 2020

Disclosures No.	Description	Related Page
306-1	Waste generation and significant waste-related impacts	―
306-2	Management of significant waste-related impacts	―
306-3	Waste generated	―
306-4	Waste diverted from disposal	Material Balance Environmental Performance Data Calculation Standards Environmental Performance Data of Each Site
306-5	Waste directed to disposal	Material Balance Environmental Performance Data Calculation Standards Environmental Performance Data of Each Site

GRI 307: ENVIRONMENTAL COMPLIANCE 2016

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

GRI308: Supplier Environmental Assessment 2016

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

GRI401: Employment 2016

Disclosures No.	Description	Related Page
401-1	New employee hires and employee turnover	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

GRI402: Labor/Management Relations 2016

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

GRI403: Occupational Health and Safety 2018

Disclosures No.	Description	Related Page
403-1	Occupational health and safety management system	―
403-2	Hazard identification, risk assessment, and incident investigation	Occupational Safety and Health
403-3	Occupational health services	Occupational Safety and Health
403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Safety and Health
403-5	Worker training on occupational health and safety	Occupational Safety and Health
403-6	Promotion of worker health	Occupational Safety and Health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Supply Chain Management
403-8	Workers covered by an occupational health and safety management system	Occupational Safety and Health
403-9	Work-related injuries	Occupational Safety and Health
403-10	Work-related ill health	Occupational Safety and Health

GRI404: Training and Education 2016

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

GRI405: Diversity and Equal Opportunity 2016

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

GRI406: Non-discrimination 2016

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

GRI407: Freedom of Association and Collective Bargaining 2016

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

GRI408: Child Labor 2016

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

GRI409: Forced or Compulsory Labor 2016

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

GRI410: Security Practices 2016

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

GRI411: Rights of Indigenous Peoples 2016

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

GRI412: Human Rights Assessment 2016

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	―

GRI413: Local Communities 2016

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	―

GRI414：Supplier Social Assessment 2016

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

GRI415：Public Policy 2016

Disclosures No.	Description	Related Page
415-1	Political contributions	The amount of political donations for the FY 2024 was 1.5 million yen. The same amount was donated in FY2023 and FY2022 as well.

GRI416：Customer Health and Safety 2016

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

GRI417：Marketing and Labeling 2016

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	Not applicable

GRI418：Customer Privacy 2016

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

GRI419:Socioeconomic Compliance 2016

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

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