GRI Standard Comparison Table

【Statement of use】　Yokohama Rubber has reported in accordance with the GRI Standards for the period from Jan. 1, 2024 to Dec. 31, 2024.
【GRI 1 used】 　　 GRI1：Foundation 2021

GRI2：General Disclosures 2021

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GRI Standard Page to refer
The organization and its reporting practices
2-1 Organizational details Corporate Data
2-2 Entities included in the organization’s sustainability reporting At a Glance Yokohama Rubber Group at a Glance
2-3 Reporting period, frequency and contact point Editorial Policy for Sustainability Website
2-4 Restatements of information ―
2-5 External assurance Emissions
Activities and workers
2-6 Activities, value chain and other business relationships Energy
2-7 Employees Integrated Report＞11-year Key Financial and Non-Financial Data Diversity and Equal Opportunities
2-8 Workers who are not employees ―
Governance
2-9 Governance structure and composition Governance System Sustainability Management
2-10 Nomination and selection of the highest governance body Governance System
2-11 Chair of the highest governance body Governance System
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Management
2-13 Delegation of responsibility for managing impacts Governance System Sustainability Management
2-14 Role of the highest governance body in sustainability reporting Sustainability Management
2-15 Conflicts of interest Governance System
2-16 Communication of critical concerns Governance System Sustainability Management
2-17 Collective knowledge of the highest governance body Integrated Report＞Corporate Governance > Officer Training Sustainability Management
2-18 Evaluation of the performance of the highest governance body Governance System Sustainability Management
2-19 Remuneration policies Governance System
2-20 Process to determine remuneration Governance System
2-21 Annual total compensation ratio ―
Strategy, policies and practices
2-22 Statement on sustainable development strategy Message from the President
2-23 Policy commitments Message from the President Human Rights>Management
2-24 Embedding policy commitments Sustainability Management
2-25 Processes to remediate negative impacts Human Rights>Management The Environment＞Management
2-26 Mechanisms for seeking advice and raising concerns Human Rights>Management Compliance
2-27 Compliance with laws and regulations Sustainable Data Summary＞Fair Operating Practices
2-28 Membership associations Initiatives Sustainable Natural Rubber Procurement
Stakeholder engagement
2-29 Approach to stakeholder engagement Identification and review of materiality
2-30 Collective bargaining agreements Sustainable Data Summary＞Labor Practices

GRI3：Material topics 2021

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GRI Standard Page to refer
Disclosures on material topics
3-1 Process to determine material topics Identification and review of materiality
3-2 List of material topics Identification and review of materiality
3-3 Management of material topics Governance＞Management The Environment＞Management Human Rights＞Management Labor Practices＞Management Supply Chain＞Management Consumer Issues＞Management Community Involvement and Development＞Management

Topic Specific Standards

Economic topics

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GRI Standard Page to refer
GRI201：Economic Performance 2016
201-1 Direct economic value generated and distributed Economic Performance
201-2 Financial implications and other risks and opportunities due to climate change Integrated Report＞Information Disclosure Based on TCFD and TNFD Framework
201-3 Defined benefit plan obligations and other retirement plans Sustainable Data Summary＞Labor Practices
201-4 Financial assistance received from government Economic Performance
GRI202：Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage Sustainable Data Summary＞Community Involvement and Development
202-2 Proportion of senior management hired from the local community Sustainable Data Summary＞Community Involvement and Development
GRI203：Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Sustainable Data Summary＞Community Involvement and Development
203-2 Significant indirect economic impacts Sustainable Data Summary＞Community Involvement and Development
GRI204：Procurement Practices 2016
204-1 Proportion of spending on local suppliers Market Presence Sustainable Data Summary＞Community Involvement and Development
GRI205：Anti-corruption 2016
205-1 Operations assessed for risks related to corruption Sustainable Data Summary＞Fair Operating Practices
205-2 Communication and training about anti-corruption policies and procedures Sustainable Data Summary＞Fair Operating Practices
205-3 Confirmed incidents of corruption and actions taken Sustainable Data Summary＞Fair Operating Practices
GRI206：Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Sustainable Data Summary＞Fair Operating Practices
GRI207：Tax 2019
207-1 Approach to tax Taxation transparency Sustainable Data Summary＞Governance
207-2 Tax governance, control, and risk management Taxation transparency Sustainable Data Summary＞Governance
207-3 Stakeholder engagement and management of concerns related to tax Taxation transparency Sustainable Data Summary＞Governance
207-4 Country-by-country reporting Taxation transparency Sustainable Data Summary＞Governance

Environmental topics

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GRI Standard Page to refer
GRI301：Materials 2016
301-1 Materials used by weight or volume Materials Sustainable Data Summary＞The Environment（Materials）
301-2 Recycled input materials used Materials Sustainable Data Summary＞The Environment（Materials）
301-3 Reclaimed products and their packaging materials Products and Services Sustainable Data Summary＞The Environment（Products and Services）
GRI302：Energy 2016
302-1 Energy consumption within the organization Energy Sustainable Data Summary＞The Environment（Energy）
302-2 Energy consumption outside of the organization Energy Sustainable Data Summary＞The Environment（Energy）
302-3 Energy intensity Energy Sustainable Data Summary＞The Environment（Energy）
302-4 Reduction of energy consumption Energy Sustainable Data Summary＞The Environment（Energy）
302-5 Reductions in energy requirements of products and services Energy Sustainable Data Summary＞The Environment（Energy）
GRI303：Water and Effluents 2018
303-1 Interactions with water as a shared resource Water and Effluents Sustainable Data Summary＞The Environment（Water and Effluents）
303-2 Management of water discharge-related impacts Water and Effluents Sustainable Data Summary＞The Environment（Water and Effluents）
303-3 Water withdrawal Water and Effluents Sustainable Data Summary＞The Environment（Water and Effluents）
303-4 Water discharge Water and Effluents Sustainable Data Summary＞The Environment（Water and Effluents）
303-5 Water consumption Water and Effluents Sustainable Data Summary＞The Environment（Water and Effluents）
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 Biodiversity Sustainable Data Summary＞The Environment（Biodiversity）
304-2 Significant impacts of activities, products and services on biodiversity Biodiversity Sustainable Data Summary＞The Environment（Biodiversity）
304-3 Habitats protected or restored Biodiversity Sustainable Data Summary＞The Environment（Biodiversity）
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Biodiversity Sustainable Data Summary＞The Environment（Biodiversity）
GRI305：Emissions 2016
305-1 Direct (Scope 1) GHG emissions Emissions Sustainable Data Summary＞The Environment（Emissions）
305-2 Energy indirect (Scope 2) GHG emissions Emissions Sustainable Data Summary＞The Environment（Emissions）
305-3 Other indirect (Scope 3) GHG emissions Emissions Sustainable Data Summary＞The Environment（Emissions）
305-4 GHG emissions intensity Emissions Sustainable Data Summary＞The Environment（Emissions）
305-5 Reduction of GHG emissions Emissions Sustainable Data Summary＞The Environment（Emissions）
305-6 Emissions of ozone-depleting substances (ODS) Emissions Sustainable Data Summary＞The Environment（Emissions）
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Emissions Sustainable Data Summary＞The Environment（Emissions）
GRI306：Effluents and Waste 2016
306-1 Water discharge by quality and destination Waste Sustainable Data Summary＞The Environment（Effluents and Waste）
306-2 Waste by type and disposal method Waste Sustainable Data Summary＞The Environment（Effluents and Waste）
306-3 Significant spills Waste Sustainable Data Summary＞The Environment（Effluents and Waste）
306-4 Transport of hazardous waste Waste Sustainable Data Summary＞The Environment（Effluents and Waste）
306-5 Water bodies affected by water discharges and/or runoff Waste Sustainable Data Summary＞The Environment（Effluents and Waste）
GRI308：Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria Supplier Environmental Assessment
308-2 Negative environmental impacts in the supply chain and actions taken Supplier Environmental Assessment

Social topics

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GRI standard Page to refer
GRI401：Employment 2016
401-1 New employee hires and employee turnover Diversity and Equal Opportunities Sustainable Data Summary＞Labor Practices（Employment）
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Diversity and Equal Opportunities Sustainable Data Summary＞Labor Practices（Employment）
401-3 Parental leave Diversity and Equal Opportunities Sustainable Data Summary＞Labor Practices（Employment）
GRI402：Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes Diversity and Equal Opportunities Sustainable Data Summary＞Labor Practices（Labor/Management Relations）
GRI403：Occupational Health and Safety 2018
403-1 Occupational health and safety management system Occupational Health and Safety Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-2 Hazard identification, risk assessment, and incident investigation Occupational Health and Safety Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-3 Occupational health services Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-4 Worker participation, consultation, and communication on occupational health and safet Occupational Health and Safety Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-5 Worker training on occupational health and safety Occupational Health and Safety Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-6 Promotion of worker health Occupational Health and Safety Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-8 Workers covered by an occupational health and safety management system Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-9 Work-related injuries Occupational Health and Safety Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
403-10 Work-related ill health Sustainable Data Summary＞Labor Practices（Occupational Health and Safety）
GRI404：Training and Education 2016
404-1 Average hours of training per year per employee Training and Education Sustainable Data Summary＞Labor Practices（Training and Education）
404-2 Programs for upgrading employee skills and transition assistance programs Training and Education Sustainable Data Summary＞Labor Practices（Training and Education）
404-3 Percentage of employees receiving regular performance and career development reviews Sustainable Data Summary＞Labor Practices（Training and Education）
GRI405：Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Diversity and Equal Opportunities Sustainable Data Summary＞Labor Practices（Diversity and Equal Opportunities）
405-2 Ratio of basic salary and remuneration of women to men Training and Education Sustainable Data Summary＞Labor Practices（Equal Remuneration for Men and Women）
GRI406：Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken Sustainable Data Summary＞Human Rights（incidents of discrimination）
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 Sustainable Data Summary＞Human Rights（Freedom of Association and Collective Bargaining）
GRI408：Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor Forced or Compulsory Labor and Child Labor
GRI409：Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Forced or Compulsory Labor and Child Labor
GRI410：Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures Sustainable Data Summary＞Human Rights（Security Practices）
GRI411：Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples Sustainable Data Summary＞Human Rights（Rights of Indigenous Peoples）
GRI413：Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Local Communities
413-2 Operations with significant actual and potential negative impacts on local communities Local Communities Sustainable Data Summary＞Community Involvement and Development（Local Communities）
GRI414：Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria Supplier Social Assessment
414-2 Negative social impacts in the supply chain and actions taken Supplier Social Assessment Sustainable Data Summary＞Fair Operating Practices（Supplier Social Assessment）
GRI415：Public Policy 2016
415-1 Political contributions Sustainable Data Summary＞Governance（Economic Performance）
GRI416：Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Customer Health and Safety Sustainable Data Summary＞Consumer Issues（Customer Health and Safety）
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Customer Health and Safety Sustainable Data Summary＞Consumer Issues（Customer Health and Safety）
GRI417：Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling Sustainable Data Summary＞Consumer Issues（Marketing and Labeling）
417-2 Incidents of non-compliance concerning product and service information and labeling Marketing and Labeling Sustainable Data Summary＞Consumer Issues（Marketing and Labeling）
417-3 Incidents of non-compliance concerning marketing communications Marketing and Labeling Sustainable Data Summary＞Consumer Issues（Marketing and Labeling）
GRI418：Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Customer Privacy Sustainable Data Summary＞Consumer Issues（Customer Privacy）