GRI Standards Comparison(GRI content index)

This report has been prepared in accordance with the GRI Sustainability Reporting Standards 2018 (GRI Standards):Core option. TAMRON discloses information appropriately as part of its corporate responsibility.
TAMRON mapped the 15 priority themes in its materiality matrix (Key CSR Issues) to the 33 topic-specific standards (on economic, environmental, and social topics) to identify 21 material items.
Scope of Comparison Table :TAMRON Website, Integrated Report, ESG Databook, Securities Report, Corporate Governance Report, and other disclosure information

TM:Material items of TAMRON
*:Core topics defined in the GRI Standards

GRI Standard		TAMRON
No.	Title	Related Web Page or Reasons for Omission
GRI 102:General Disclosures
1. Organizational profile
102-1*	Name of the organization	Company Profile
102-2*	Activities, brands, products, and services	Products for Consumer Products for Business
102-3*	Location of headquarters	Company Profile
102-4*	Location of operations	TAMRON Group
102-5*	Ownership and legal form	Company Profile
102-6*	Markets served	TAMRON Group “Integrated Report” The Value Creation Process “Integrated Report” Business Development
102-7*	Scale of the organization	Company Profile
102-8*	Information on employees and other workers	Company Profile “ESG Databook” Diversity
102-9*	Supply chain	“ESG Databook” Compliance
102-10*	Significant changes to the organization and its supply chain	TAMRON Group “Securities report” Business content, Management indicators of the submitting company
102-11*	Precautionary Principle or approach	CSR Initiatives Key Risks and Opportunities
102-12*	External initiatives	The UN Global Compact
102-13*	Membership of associations	Camera & Imaging Products Association (CIPA) Japan Electronics and Information Technology Industries Association (JEITA) The United Nations Global Compact Global Compact Network Japan , etc.
2. Strategy
102-14*	Statement from senior decision-maker	Top Message “Integrated Report ” Message from the President & CEO
102-15	Key impacts, risks, and opportunities	Key Risks and Opportunities “Integrated Report ” Strategies by Segment Business & Other Risks Financial Results Presentation
3. Ethics and integrity
102-16*	Values, principles, standards, and norms of behavior	Corporate Philosophy
102-17	Mechanisms for advice and concerns about ethics	Basic Approach to the Internal Control System and Its Development Status
4. Governance
102-18*	Governance structure	Fundamental Policies CSR Initiatives
102-19	Delegating authority	"Securities Report" Corporate Governance CSR Initiatives
102-20	Executive-level responsibility for economic, environmental, and social topics	Appointed directors in charge of risk management, compliance, CSR promotion, etc. "Securities Report" Status of Officers, Fundamental Policies Internal Control Systems
102-21	Consulting stakeholders on economic, environmental, and social topics	Each responsible department (officer) communicates with each stakeholder, and the details of the communications are reported to the management through the Management Committee and CSR Committee. Dialogue with Stakeholders
102-22	Composition of the highest governance body and its committees	Corporate Governance Status of Officers
102-23	Chair of the highest governance body	"Corporate Governance Report"
102-24	Nominating and selecting the highest governance body	Initiatives to Comply with the Code Status of Officers
102-25	Conflicts of interest	Shareholder Information Compliance
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance CSR Initiatives
102-27	Collective knowledge of highest governance body	Initiatives to Comply with the Code【Principle4-11-3. Analysis/assessment of the viability of the entire board of directors】
102-28	Evaluating the highest governance body's performance	"Securities Report" Audit Status
102-29	Identifying and managing economic, environmental, and social impacts	CSR Initiatives
102-30	Effectiveness of risk management processes	Key Risks and Opportunities CSR Initiatives
102-31	Review of economic, environmental, and social topics	We review once a year Key Risks and Opportunities
102-32	Highest governance body's role in sustainability reporting	Our Integrated report is confirmed and approved by the management meeting consisting of directors, corporate auditors.
102-33	Communicating critical concerns	Corporate Governance
102-34	Nature and total number of critical concerns	"Corporate Governance Report" “ESG Databook” Meetings of the Board of Directors
102-35	Remuneration policies	Initiatives to Comply with the Code
102-36	Process for determining remuneration	Initiatives to Comply with the Code
102-37	Stakeholders’ involvement in remuneration	Reasons for omission Information unavailable: Although we recognize it as a future issue, it is not currently adapted.
102-38	Annual total compensation ratio	The total amount of compensation and the number of officers are disclosed. ( “Securities Report” )
102-39	Percentage increase in annual total compensation ratio	Reasons for omission Information unavailable:Such Information is not currently calculated. The total amount of compensation and the number of officers are disclosed.( “Securities Report” )
5.Stakeholder engagement
102-40*	List of stakeholder groups	Dialogue with Stakeholders
102-41*	Collective bargaining agreements	Reasons for omission Information unavailable:Although the negotiation between labor and management is held, such Information is not currently calculated. We recognize it as a future issue, and consider our action.
102-42*	Identifying and selecting stakeholders	TAMRON identifies customers, shareholders / investors, employees, business partners, and society (including local communities, public institutions, NGOs / NPOs) as stakeholder engaged in communication, and is communicating with the stakeholders along defined communication methods.
102-43*	Approach to stakeholder engagement	Dialogue with Stakeholders
102-44*	Key topics and concerns raised	・ Dialogue with Stakeholders ・For All stakeholders : The Value Creation Process ・For customers : “Integrated Report ” Strategies by Segment ・For investors : Key Risks and Opportunities ・For employees : Human Resources ・For suppliers : CSR procurement ・For society : Social contributions
Reporting practice
102-45*	Entities included in the consolidated financial statements	“Securities Report” Business description
102-46*	Defining report content and topic Boundaries	“Integrated Report” Editorial Policy In addition, the information to be disclosed is confirmed by referring to the GRI standard.
102-47*	List of material topics	CSR Initiatives Key Risks and Opportunities
102-48*	Restatements of information	There is nothing to modify.
102-49*	Changes in reporting	For the applicable range of material items (Key CSR Issues) and the item, there is no change from the reported 2017 fiscal year.
102-50*	Reporting period	“Integrated Report” Editorial Policy
102-51*	Date of most recent report	We released the “Integrated Report” in June 2022
102-52*	Reporting cycle	We report every year.
102-53*	Contact point for questions regarding the report	Contact Us
102-54*	Claims of reporting in accordance with the GRI Standards	This report has been prepared in accordance with the GRI Sustainability Reporting Standards 2018 (GRI Standards): Core option. About the CSR Report
102-55*	GRI content index	GRI Standards Comparison (This table)
102-56*	External assurance	Although TAMRON has verified the appropriateness of the content of the report by a third party, it is currently not a policy to receive assurance that the report meets the assurance standards.
GRI 103 : Management Approach
103-1	Explanation of the material topic and its Boundary	Integrated Report
103-2	The management approach and its components	Integrated Report
103-3	Evaluation of the management approach	Integrated Report
GRI 200 series (Economic topics)
GRI 201 : Economic Performance
201-1	Direct economic value generated and distributed	“Securities report” Consolidated Financial Statement
201-2	Financial implications and other risks and opportunities due to climate change	TCFD Key Risks and Opportunities
201-3	Defined benefit plan obligations and other retirement plans	“Securities report” Consolidated Financial Statement
201-4	Financial assistance received from government	Reasons for omission Information unavailable:Such Information is not currently calculated.
GRI 202 : Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	“ESG Databook” Ratios of standard entry level wage by gender compared to local minimun wage
202-2	Proportion of senior management hired from the local community	Status of Officers “ESG Databook” Percentage of local presidents (overseas subsidiaries)
GRI203 : Indirect Economic Impacts (TM)
203-1	Infrastructure investments and services supported	Social contributions “Integrated Report ” Strategies by Segment
203-2	Significant indirect economic impacts	Social contributions “Integrated Report ” Strategies by Segment
GRI204 : Procurement Practices (TM)
204-1	Proportion of spending on local suppliers	The local procurement ratio of overseas plants is about 80%. Dialogue with Stakeholders
GRI205 : Anti-corruption
205-1	GRI205 : Anti-corruption (TM)	CSR procurement “ESG Databook” CSR Survey for Suppliers Key Risks and Opportunities
205-2	GRI205 : Anti-corruption (TM)	Status of Officers Training for executives “Participation in the UN Global Compact” CSR procurement Approach to Compliance “ESG Databook” Compliance Training
205-3	GRI205 : Anti-corruption (TM)	There are no applicable cases. Compliance
GRI206 : Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	There are no legal measures that have been taken as anti-competitive activities, such as the Subcontracting Law and the Anti-Monopoly Law.
207-1	Approach to tax	“Integrated Report” Financial Strategy
207-2	Tax governance, control, and risk management	“Securities Report”Business & Other Risks
207-3	Stakeholder engagement and management of concerns related to tax	“Securities Report”Business & Other Risks
207-4	Country-by-country reporting	Not disclosed at this time.
GRI 300 series (Environmental topics)
GRI301 : Materials(TM)
301-1	Materials used by weight or volume	Material Balance
301-2	Recycled input materials used	“ESG Databook” Environmentally Friendly Design
301-3	Reclaimed products and their packaging materials	Reasons for omission Not applicable : Our products are not currently structured for recycling.
GRI302 : Energy (TM)
302-1	Energy consumption within the organization	Material Balance “Breakdown of CO2 emissions” Solar power generating system Foshan (China) 608t-CO2(FY2021) TAMRON Europe (all capacity sold) 48t-CO2 (FY2021)
302-2	Management of water discharge-related impacts	“Scope 3”
302-3	Energy intensity	TAMRON manages its Reducing CO2 emissions targets on a per-unit basis, using figures for Scope 2 (purchased electricity and heat) and Scope 1 (excluding CO2 emissions from logistics) CO2 emissions. CO2 Emission Reduction Activities and Results (P17) Environmental Objectives and Targets Achieved
302-4	Reduction of energy consumption	CO2 Reduction
302-5	Reductions in energy requirements of products and services	Reasons for omission Information unavailable:Although TAMRON considers energy saving during product use as one of its assessment items and conducts Environmentally friendly design, such Information is not currently calculated.
GRI303) (2018) : WATER AND EFFLUENTS (TM)
303-1	Interactions with water as a shared resource	“ESG Databook” Water Usage / Wastewater
303-2	Management of water discharge-related impacts	Environmental Compliance
303-3	Water withdrawal	“ESG Databook” Water Usage / Wastewater
303-4	Water discharge	“ESG Databook” Wastewater
303-5	Water consumption	“ESG Databook” Reuse of water Material Balance
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	We have confirmed that each site is not a region with high biodiversity value, so it does not match our materiality and we are not responding.
304-2	Significant impacts of activities, products, and services on biodiversity	We have confirmed that each site is not a region with high biodiversity value, so it does not match our materiality and we are not responding.
304-3	Habitats protected or restored	Social Contributions
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	We have confirmed that each site is not a region with high biodiversity value, so it does not match our materiality and we are not responding.
GRI305 : Emissions (TM)
305-1	Direct (Scope 1) GHG emissions	“ESG Databook” CO2 Emissions
305-2	Energy indirect (Scope 2) GHG emissions	“ESG Databook” CO2 Emissions
305-3	Other indirect (Scope 3) GHG emissions	“Scope 3”
305-4	GHG emissions intensity	Change in CO2 emissions
305-5	Reduction of GHG emissions	CO2 Emission Reduction Activities
305-6	Emissions of ozone-depleting substances (ODS)	We do not produce, import or export targeted goods.
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Material Balance
GRI306 : Effluents and Waste(TM)
306-1	Waste generation and significant waste-related impacts	“ESG Databook” Waste Generations
306-2	Management of significant waste-related impacts	Initiatives to Become a Resource Recycling Society Material Balance
306-3	Waste generated	Initiatives to Become a Resource Recycling Society
306-4	Waste diverted from disposal	Material Balance
306-5	Waste diverted from disposal	Material Balance
GRI307 : Environmental Compliance (TM)
307-1	Non-compliance with environmental laws and regulations	Compliance
GRI308 : Supplier Environmental Assessment(TM)
308-1	New suppliers that were screened using environmental criteria	Promoting CSR Procurement “ESG Databook” Monitoring Rate of Compliance with Environmental Quality Standard
308-2	Negative environmental impacts in the supply chain and actions taken	“ESG Databook” Monitoring Rate of Compliance with Environmental Quality Standard “ESG Databook” Product Assessment Implementation Rate “ESG Databook” CSR Survey for Suppliers
GRI 400series (Social topics)
GRI401 : Employment(TM)
401-1	New employee hires and employee turnover	“ESG Databook” Retention Rate after 3 Years
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	“ESG Databook” Child Care Leave
GRI402 : Labor/Management Relations (TM)
402-1	Minimum notice periods regarding operational changes	There are no agreements between labor and management regarding the minimum notice period for business changes, but TAMRON notifies and discusses such changes at an appropriate time.
GRI403 (2018) : Occupational Health and Safety (TM)
403-1	Occupational health and safety management system	Occupational safety and health
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	Several representatives of the labor union participate in the Occupational Safety and Health Committee to jointly improve occupational safety and health. Occupational safety and health
403-5	Worker training on occupational health and safety	Occupational safety and health
403-6	Promotion of worker health	Health and Productivity Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational safety and health
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 Health and Productivity Management
GRI 404 : Diversity and Equal Opportunity(TM)
404-1	Average hours of training per year per employee	Reasons for omission Information unavailable:We are conducting various training, such Information is not currently calculated.
404-2	Programs for upgrading employee skills and transition assistance programs	Human resources “Integrated Report” Human Resouce Development
404-3	Percentage of employees receiving regular performance and career development reviews	Human resources “Integrated Report” Human Resouce Development
GRI 405 : Diversity and Equal Opportunity (TM)
405-1	Diversity of governance bodies and employees	“ESG Databook” Diversity Status of Officers
405-2	Ratio of basic salary and remuneration of women to men	There is no wage gap between men and women in us.
GRI 406 : Non-discrimination(TM)
406-1	Incidents of discrimination and corrective actions taken	We have established a whistle-blowing system and a consultation service, such as the Personnel Request Desk, to respond in the event of such incidents. “ESG Databook” Compliance
GRI 407 : Freedom of Association and Collective Bargaining (TM)
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	"Participation in the UN Global Compact" Rabour “ESG Databook” CSR Survey for Suppliers
GRI408 : Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	As part of our CSR procurement activities, we confirm the CSR initiatives of our Group plants and conduct self-checks by suppliers. At present, however, there are no business sites where there are any potential risks related to child labor. Promoting CSR Procurement "Participation in the UN Global Compact" Rabour “ESG Databook” Compliance
GRI 409 : Forced or Compulsory Labor (TM)
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	As part of our CSR procurement activities, we confirm the CSR initiatives of our Group plants and conduct self-checks by suppliers. At present, however, there are no business sites where there are any risks related to forced labor. CSR procurement CSR initiative improvement activities at TAMRON Group plants “Participation in the UN Global Compact” Human Rights / Rabour
GRI 410 : Security Practices
410-1	Security personnel trained in human rights policies or procedures	We do not have security personnel stationed on a permanent basis, and our electronic security and safety managers conduct safe operations. Safety managers also receive education on occupational safety and health.
GRI 411 : Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	Reasons for omission Not applicable : There is no applicable case.
GRI 412 : Human Rights Assessment (TM)
412-1	Operations that have been subject to human rights reviews or impact assessments	CSR initiative improvement activities at TAMRON Group plants “Participation in the UN Global Compact” Human Rights
412-2	Employee training on human rights policies or procedures	Training on human rights is provided in managerial staff training. “ESG Databook” Human resource development
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Reasons for omission Not applicable : There is no applicable case.
GRI 413 : Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	We are communicating with local communities, but there are no projects that fall under the category of development programs. Social contributions
413-2	Operations with significant actual and potential negative impacts on local communities	Reasons for omission Not applicable : There is no applicable case.
GRI414 : Supplier Social Assessment (TM)
414-1	New suppliers that were screened using social criteria	We are asking our new business partners to comply with the TAMRON Supplier Code of Conduct, which requires them to consider human rights and other issues. “ESG Databook” CSR Survey for Suppliers
414-2	Negative social impacts in the supply chain and actions taken	We use a self-check questionnaire (SAQ) to confirm the status of our efforts. Based on the results of the SAQ survey, we communicate with our business partners and conduct improvement activities. CSR procurement
GRI 415 : Public Policy
415-1	Political contributions	We do not make any political contributions in FY2021.
GRI 416 : Customer Health and Safety (TM)
416-1	Assessment of the health and safety impacts of product and service categories	Quality and product safety Environmentally Friendly Design
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	There were no violations of the safety and health impact of products and services. “ESG Databook” Incidents of Non-Compliance with Product Safety Laws
GRI 417 : Marketing and Labeling
417-1	Requirements for product and service information and labeling	We respond in accordance with safety and environmental laws and regulations in the regions where we sell our products, and have established procedures for labeling them appropriately. “ESG Databook” Environmentally Friendly Design
417-2	Incidents of non-compliance concerning product and service information and labeling	Reasons for omission Not applicable : There is no applicable case.
417-3	Incidents of non-compliance concerning marketing communications	Reasons for omission Not applicable : There is no applicable case.
GRI 418 : Customer Privacy
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Reasons for omission Not applicable : There is no applicable case.
GRI419 : Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	Reasons for omission Not applicable : There is no applicable case.

GRI Standards Comparison(GRI content index)

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