GRI Standards Comparison

To ensure appropriate disclosures, TAMRON issues reports that use the GRI as a reference as shown in the GRI Standards Comparison Table. In the process of utilizing these references, we linked the standards for each item (Economy, Environment, Society) to our Key CSR Issues, and identified 21 material topics.
Scope of the comparison table: Corporate website, Integrated Report, ESG Databook, annual securities report, Corporate Governance Report and other disclosures from TAMRON

TM: Material items of TAMRON

GRI Standard		TAMRON
No.	Title	Related Web Page or Reasons for Omission
GRI 2: General Disclosures
1. Organizational profile
2-1	Organizational details	Company Profile TAMRON Group
2-2	Entities included in the organization’s sustainability reporting	Products for Consumer Products for Business TAMRON Group “Integrated Report” The Value Creation Process “Integrated Report” Business Development “Integrated Report” Editorial Policy In addition, the information to be disclosed is confirmed by referring to the GRI standard.
2-3	Reporting period, frequency and contact point	“Securities Report” Business description We publish annually on the "Integrated Report." (Published in June for FY2022) Contact
2-4	Restatements of information	Waste reduction related restatements As a result of revising how some recycling is counted to determine the industrial waste recycling rate (domestic), figures were corrected as follows. FY2021: 98.1%→99.3%, FY2020: 97.4%→99.2%, FY2019: 97.6％→99.4％, FY2018: 97.4％→99.3％ As a result of revisions to how waste volume is counted, the figure for FY2021 was revised from 1974t to 1987t For the applicable range of material items (Key CSR Issues) and the item, there is no change from the reported FY2017.
2-5	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.
2. Activities and Employees
2-6	Activities, value chain and other business relationships	TAMRON Group “Securities report” Business content, Management indicators of the submitting company “ESG Databook” Compliance
2-7	Employees	Company Profile
2-8	Workers who are not employees	“ESG Databook” Diversity
3．Governance
2-9	Governance structure and composition	Corporate Governance Fundamental Policies Initiatives to Comply with the Code “Securities report” Board of Directors Board of Directors CSR Initiatives
2-10	Nomination and selection of the highest governance body	“Securities report” Corporate Governance CSR Initiatives
2-11	Chair of the highest governance body	"Corporate Governance Report"
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance CSR Initiatives Initiatives Aimed at Key CSR Issues Each responsible department 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 “Integrated Report” Business Development Key Risks and Opportunities Business and Other Risks "Financial Results Presentation"
2-13	Delegation of responsibility for managing impacts	Corporate Governance CSR Initiatives
2-14	Role of the highest governance body in sustainability reporting	We review once a year and appointed directors in charge of risk management, compliance, CSR promotion, etc. Key Risks and Opportunities “Securities report” Board of Directors, Corporate Governance Our Integrated report is confirmed and approved by the management meeting consisting of Directors (excluding non-full-time Audit & Supervisory Committee Member).
2-15	Conflicts of interest	Shareholder Information Compliance
2-16	Communication of critical concerns	Corporate Governance "Corporate Governance Report" “ESG Databook”Meetings of the Board of Directors Key Risks and Opportunities Business and Other Risks
2-17	Collective knowledge of the highest governance body	Initiatives to Comply with the Code [Principle4-11-3. Analysis/assessment of the viability of the entire board of directors]
2-18	Evaluation of the performance of the highest governance body	“Securities report”Audit Status
2-19	Remuneration policies	“Securities report”Remuneration of Directors
2-20	Process to determine remuneration	“Securities report”Remuneration of Directors Rationale for omitting stakeholder involvement in matters of remuneration Information unavailable: Although we recognize it as a future issue, it is not currently adapted.
2-21	Annual total compensation ratio	Rationale for omitting the percentage increase in the annual total compensation ratio Difficulty in obtaining information: Information concerning this item has not been collected at this time. Note that TAMRON does disclose information on the total amount of remuneration for each category of officer, and the number of officers.（“Securities report”）
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Top Message “Integrated Report” Message from the President & CEO Corporate Philosophy Method of Identifying Key CSR Issues
2-23	Policy commitments	CSR Themes for Enhancing CSR Management Participation in the UN Global Compact CSR procurement TAMRON Supplier Code of Conduct Key Risks and Opportunities
2-24	Embedding policy commitments	CSR Themes for Enhancing CSR Management We review once a year. Key Risks and Opportunities CSR procurement
2-25	Processes to remediate negative impacts	Key Risks and Opportunities Method of Identifying Key CSR Issues CSR Themes for Enhancing CSR Management
2-26	Mechanisms for seeking advice and raising concerns	Basic Approach to the Internal Control System and Its Development Status
2-27	Compliance with laws and regulations	Compliance
2-28	Membership associations	Camera & Imaging Products Association (CIPA) Japan Electronics and Information Technology Industries Association (JEITA) The United Nations Global Compact Global Compact Network Japan , etc.
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Dialogue with 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. 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
2-30	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.
GRI 3: Material items
3-1	Process to determine material topics	Initiatives Aimed at Key CSR Issues Key Risks and Opportunities Management Method for Key CSR Issues
3-2	List of material topics	Initiatives Aimed at Key CSR Issues Key Risks and Opportunities Management Method for Key CSR Issues
3-3	Management of material topics	Management Method for Key CSR Issues
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	Careers
202-2	Proportion of senior management hired from the local community	“Securities report” Board of Directors “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	205-1 Operations assessed for risks related to corruption	CSR procurement “ESG Databook” CSR Survey for Suppliers Key Risks and Opportunities
205-2	Communication and training about anti-corruption policies and procedures	“Securities report”Board of Directors Conducting training for board members as well “Participation in the UN Global Compact” CSR procurement Approach to Compliance “ESG Databook” Compliance Training
205-3	Confirmed incidents of corruption and actions taken	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) 580t-CO₂(FY2022) TAMRON Europe (all capacity sold) 50t-CO₂ (FY2022)
302-2	Energy consumption outside of the organization	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. 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 (Donations for ecosystem conservation)
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 directed to 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	Careers “ESG Databook” New hires and Retention Rate after 3 Years
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Careers
401-3	Parental leave	“ESG Databook” Child Care Leave Work life balance
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 Board of Directors
405-2	Ratio of basic salary and remuneration of women to men	Careers
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 FY2022.
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.

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