GRI Standards Comparison Table

Universal Standard
GRI 2 : General Disclosures 2021
GRI 3 : Material Topics 2021
200 : Economic
300 : Environmental
400 : Social

Universal Standard

Statement of use	We will report from April 2023 to March 2024 with reference to the GRI Standards.
GRI 1 used	GRI 1 : Fundamentals 2021
Applicable GRI Sector Standard(s)	We will refer to the applicable sectoral standards as soon as they are published.

GRI 2 : General Disclosures 2021

1.The organization and its reporting practices

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
2-1	Organizational details	P003: Basic Information WEB: About IHI
2-2	Entities included in the organization’s sustainability reporting	P002: Editorial Policy/ Scope of the IHI Sustainability Data Book WEB: 207th Term Annual Securities Report (P.8-10) (5.8MB)
2-3	Reporting period, frequency and contact point	P002: Editorial Policy/ Scope of the IHI Sustainability Data Book, Publication Date Back Page: Inquiries (4.0MB)
2-4	Restatements of information	There are no restatements of information.
2-5	External assurance	P027: Climate Change/ Metrics and Targets/ Third-party Verification of Data P039: Circular Economy/ Metrics and Targets/ Third-party Verification of Data

2.Activities and workers

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
2-6	Activities, value chain and other business relationships	P003: Basic Information/ Overall Business Framework (Fiscal Year Ended March 31, 2024)/ Main Businesses WEB: 207th Term Annual Securities Report (P.8-13) (5.8MB)
2-7	Employees	P003: Basic Information P046-047: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets
2-8	Workers who are not employees	P047: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets/ Number of Temporary Employees

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

2-6

Activities, value chain and other business relationships

P003: Basic Information/ Overall Business Framework (Fiscal Year Ended March 31, 2024)/ Main Businesses

WEB: 207th Term Annual Securities Report (P.8-13) (5.8MB)

2-7

Employees

P003: Basic Information

P046-047: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets

2-8

Workers who are not employees

P047: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets/ Number of Temporary Employees

3.Governance

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
2-9	Governance structure and composition	P011: Sustainability Management/ Governance P017: Environmental Management/ Governance P022: Climate Change/ Governance P045: Diversity, Equity, and Inclusion/ Human Resource Management/ Governance P066: Labor Practice (Occupational Health and Safety)/ Governance P074: Human Rights/ Governance P087: Customer Relationships/ Quality and Product Safety/ Governance P092: Corporate Governance/ Corporate Governance/ Structure P095: Corporate Governance/ Appointment of Officers/ Members of the Board of Directors P105: Compliance/ Business Ethics & Compliance/ Governance P110: Compliance/ Security Trade Control/ Governance P112: Risk Management/ Risk Management/ Governance P114: Risk Management/ Project Risk Management/ Governance P115: Risk Management/ Crisis Management/ Governance P116: Innovation Management/ Technology Development/ Governance P121: Innovation Management/ Intellectual Property/ Governance P124: Information Security/ Governance WEB: Corporate Officers WEB: Corporate Governance Reports
2-10	Nomination and selection of the highest governance body	P093-098: Corporate Governance/ Appointment of Officers WEB: Corporate Governance Reports
2-11	Chair of the highest governance body	P095: Corporate Governance/ Appointment of Officers/ Members of the Board of Directors WEB: Corporate Officers WEB: Corporate Governance Reports
2-12	Role of the highest governance body in overseeing the management of impacts	P009-010: IHI Group Material Issues P011-014: Sustainability Management
2-13	Delegation of responsibility for managing impacts	P011: Sustainability Management/ Governance P017: Environmental Management/ Governance P092: Corporate Governance/ Corporate Governance/ Structure P112: Risk Management/ Governance
2-14	Role of the highest governance body in sustainability reporting	P011: Sustainability Management/ Governance
2-15	Conflicts of interest	P093-098: Corporate Governance/ Appointment of Officers P103: Corporate Governance/ Cross-Shareholdings WEB: General Stock Information WEB: Corporate Governance Reports WEB: 207th Term Annual Securities Report (P.79-80) (5.8MB)
2-16	Communication of critical concerns	P112: Risk Management/ Risk Management/ Governance
2-17	Collective knowledge of the highest governance body	－
2-18	Evaluation of the performance of the highest governance body	P102: Corporate Governance/ Board of Directors Evaluation
2-19	Remuneration policies	P099-101: Corporate Governance/ Remuneration for Officers WEB: Corporate Governance Reports WEB: 207th Term Annual Securities Report (P.84-92) (5.8MB)
2-20	Process to determine remuneration	P099-101: Corporate Governance/ Remuneration for Officers
2-21	Annual total compensation ratio	P100: Corporate Governance/ Remuneration for Officers/ CEO’s Remuneration to Average Employee Salary, Total Annual Remuneration

4.Strategy, policies and practices

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
2-22	Statement on sustainable development strategy	WEB: Management Message (About IHI) WEB: Management Message (Sustainability)
2-23	Policy commitments	P016: Environmental Management/ Policy/ IHI Group Basic Environmental Policy P023: Climate Change/ Strategy/ IHI Carbon-Neutral 2050 P032: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)/ Policy/ IHI Group’s Basic Policy on Chemicals Information Management P042: Diversity, Equity, and Inclusion/ Human Resource Management/ Policy/ IHI Group Human Resource Management Policy P043: Diversity, Equity, and Inclusion/ Human Resource Management/ Strategy/ Group Human Talent Strategy 2023 P064: Labor Practice (Occupational Health and Safety)/ Policies/ IHI Health and Safety Policy P065: Labor Practice (Occupational Health and Safety)/ Policy/ IHI Group Health Management Declaration P073: Human Rights/ Policy/ IHI Group Human Rights Policy P080: Supply Chain Management/ Policies/ IHI Group Procurement Policy P081: Supply Chain Management/ Policies/ IHI Group Code of Conduct for Business Partners P087: Customer Relationships/ Quality and Product Safety/ Policy/ IHI Group Quality Declaration P104: Compliance/ Business Ethics & Compliance/ Policies/ Basic Code of Conduct for the IHI Group P108: Compliance/ Tax Compliance/ Policy/ IHI Group Global Tax Policy P112: Risk Management/ Risk Management/ Policy P123: Information Security/ Policy/ IHI Group Information Security Policy
2-24	Embedding policy commitments	P016-020: Environmental Management P021-031: Climate Change P032-035: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation) P042-061: Diversity, Equity, and Inclusion P064-072: Labor Practice (Occupational Health and Safety) P073-079: Human Rights P080-083: Supply Chain Management P087-089: Customer Relationships/ Quality and Product Safety P104-111: Compliance P112-115: Risk Management P123-125: Information Security
2-25	Processes to remediate negative impacts	P021-031: Climate Change P032-036: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation) P037-039: Circular Economy P040: Reduction of the Environmental Impact of Products and Services P042-061: Diversity, Equity, and Inclusion P062-063: Work-style and Operational Process Reforms P064-072: Labor Practice (Occupational Health and Safety) P073-079: Human Rights P080-083: Supply Chain Management P084-086: Corporate Citizenship P087-089: Customer Relationships P104-111: Compliance P112-115: Risk Management P116-122: Innovation Management P123-125: Information Security
2-26	Mechanisms for seeking advice and raising concerns	P077: Human Rights/ Risk Management/ Human Rights Due Diligence/ Grievance (Remediation) Mechanism Maintenance P106: Compliance/ Risk Management/ Compliance Hotline
2-27	Compliance with laws and regulations	P035: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)/ Metrics and Targets/ Compliance with Environmental Laws and Regulations P070: Labor Practice (Occupational Health and Safety)/ Metrics and Targets/ Number of Administrative Penalties Due to Labor Standards Act Violations P089: Customer Relationships/ Quality and Product Safety/ Metrics and Targets/ Number of Law Violations P109: Compliance/ Competition Laws/Anti-corruption Laws/ Initiatives/ Compliance with Competition Law/Anti-corruption law
2-28	Membership associations	WEB: External evaluations and Initiatives P021: Climate Change/ Approach/ Relationships with Industry Associations P059: Diversity, Equity, and Inclusion/ Initiatives/ Empowering Employees with Disabilities

5.Stakeholder engagement

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
2-29	Approach to stakeholder engagement	P012-014: Sustainability Management/ Initiatives
2-30	Collective bargaining agreements	P048: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets/ Employees Union Membership Rate

GRI 3 : Material Topics 2021

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
3-1	Process to determine material topics	P009: IHI Group Material Issues/ Identifying Material Issues
3-2	List of material topics	P009-010: IHI Group Material Issues
3-3	Management of material topics	P012-014: Sustainability Management/ Initiatives P021-031: Climate Change P032-036: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation) P037-039: Circular Economy P042-061: Diversity, Equity, and Inclusion P062-063: Work-style and Operational Process Reforms P064-072: Labor Practice (Occupational Health and Safety) P073-079: Human Rights P080-083: Supply Chain Management P084-086: Corporate Citizenship P087-089: Customer Relationships P091-103: Corporate Governance P104-111: Compliance P112-115: Risk Management P116-122: Innovation Management P123-125: Information Security

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

3-1

Process to determine material topics

P009: IHI Group Material Issues/ Identifying Material Issues

3-2

List of material topics

P009-010: IHI Group Material Issues

3-3

Management of material topics

P012-014: Sustainability Management/ Initiatives

P021-031: Climate Change

P032-036: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)

P037-039: Circular Economy

P042-061: Diversity, Equity, and Inclusion

P062-063: Work-style and Operational Process Reforms

P064-072: Labor Practice (Occupational Health and Safety)

P073-079: Human Rights

P080-083: Supply Chain Management

P084-086: Corporate Citizenship

P087-089: Customer Relationships

P091-103: Corporate Governance

P104-111: Compliance

P112-115: Risk Management

P116-122: Innovation Management

P123-125: Information Security

200 : Economic

GRI 201 : Economic Performance 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
201-1	Direct economic value generated and distributed	P085: Corporate Citizenship/ Metrics and Targets/ Breakdown of Social Contribution Activity Expenses P109: Compliance/ Competition Laws/Anti-corruption Laws/ Initiatives/ Compliance with Competition Law/Anti-corruption law/ Expenditure to Political Organizations, Economic Organizations, and Other Major Industry Organizations
201-2	Financial implications and other risks and opportunities due to climate change	P023-026: Climate Change/ Strategy/ Risk and Opportunity Due to Climate Change
201-3	Defined benefit plan obligations and other retirement plans	WEB: 207th Term Annual Securities Report (P.157) (5.8MB)
201-4	Financial assistance received from government	WEB: 207th Term Annual Securities Report (P.127) (5.8MB)

GRI 202 : Market Presence 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	P048: Diversity, Equity, and Inclusion/ Human Resource Management/ Initiatives/ Fair and Equal Treatment
202-2	Proportion of senior management hired from the local community	P058: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets/ Local Managers at Overseas Regional Head Office Sites

GRI 203 : Indirect Economic Impacts 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
203-1	Infrastructure investments and services supported	P086: Corporate Citizenship/ Initiatives
203-2	Significant indirect economic impacts	P085: Corporate Citizenship/ Metrics and Targets

GRI 204 : Procurement Practices 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
204-1	Proportion of spending on local suppliers	－

GRI 205 : Anti-corruption 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
205-1	Operations assessed for risks related to corruption	P109: Compliance/ Competition Laws/Anti-corruption Laws/ Risk Management/ Competition Law and Bribery Risk Assessment
205-2	Communication and training about anti-corruption policies and procedures	P109: Compliance/ Competition Laws/Anti-corruption Laws/ Initiatives/ Education/Awareness Building
205-3	Confirmed incidents of corruption and actions taken	P109: Compliance/ Competition Laws/Anti-corruption Laws/ Initiatives/ Compliance with Competition Law/Anti-corruption law/ Competition Law/Anti-corruption Law Violations

GRI 206 : Anti-competitive Behavior 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	P109: Compliance/ Competition Laws/Anti-corruption Laws/ Initiatives/ Compliance with Competition Law/Anti-corruption law/ Competition Law/Anti-corruption Law Violations

GRI 207 : Tax 2019

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
207-1	Approach to tax	P108: Compliance/ Tax Compliance
207-2	Tax governance, control, and risk management	P108: Compliance/ Tax Compliance
207-3	Stakeholder engagement and management of concerns related to tax	P108: Compliance/ Tax Compliance/ Initiatives/ Tax Stakeholder Engagement & Management
207-4	Country-by-country reporting	WEB: 207th Term Annual Securities Report (P.167) (5.8MB)

300 : Environmental

GRI 301 : Materials 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
301-1	Materials used by weight or volume	－
301-2	Recycled input materials used	－
301-3	Reclaimed products and their packaging materials	－

GRI 302 : Energy 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
302-1	Energy consumption within the organization	P027: Climate Change/ Metrics and Targets
302-2	Energy consumption outside of the organization	P028: Climate Change/ Metrics and Targets
302-3	Energy intensity	P027: Climate Change/ Metrics and Targets
302-4	Reduction of energy consumption	P027: Climate Change/ Metrics and Targets
302-5	Reductions in energy requirements of products and services	P028: Climate Change/ Metrics and Targets

GRI 303 : Water and Effluents 2018

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
303-1	Interactions with water as a shared resource	P038: Circular Economy/ Risk Management/ Water Resources
303-2	Management of water discharge-related impacts	P038: Circular Economy/ Risk Management/ Water Resources
303-3	Water withdrawal	P039: Circular Economy/ Metrics and Targets
303-4	Water discharge	P039: Circular Economy/ Metrics and Targets
303-5	Water consumption	P039: Circular Economy/ Metrics and Targets

GRI 304 : Biodiversity 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	P036: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)/ Initiatives
304-2	Significant impacts of activities, products and services on biodiversity	－
304-3	Habitats protected or restored	P034: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)/ Risk Management/ Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	－

GRI 305 : Emissions 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
305-1	Direct (Scope 1) GHG emissions	P027: Climate Change/ Metrics and Targets
305-2	Energy indirect (Scope 2) GHG emissions	P027: Climate Change/ Metrics and Targets
305-3	Other indirect (Scope 3) GHG emissions	P028: Climate Change/ Metrics and Targets
305-4	GHG emissions intensity	P027: Climate Change/ Metrics and Targets
305-5	Reduction of GHG emissions	P027-028: Climate Change/ Metrics and Targets
305-6	Emissions of ozone-depleting substances (ODS)	P035: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)/ Metrics and Targets/ Ozone Depleting Substances Emissions
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	P035: Conservation of the Global Environment (Pollution Prevention and Biodiversity Conservation)/ Metrics and Targets/ Volatile Organic Compounds Emissions

GRI 306 : Waste 2020

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
306-1	Waste generation and significant waste-related impacts	－
306-2	Management of significant waste-related impacts	P038: Circular Economy/ Risk Management/ Waste
306-3	Waste generated	P039: Circular Economy/ Metrics and Targets
306-4	Waste diverted from disposal	P039: Circular Economy/ Metrics and Targets
306-5	Waste directed to disposal	P039: Circular Economy/ Metrics and Targets

GRI 308 : Supplier Environmental Assessment 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
308-1	New suppliers that were screened using environmental criteria	－
308-2	Negative environmental impacts in the supply chain and actions taken	－

400 : Social

GRI 401 : Employment 2016

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
401-1	New employee hires and employee turnover	P047: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets/ Turnover P056: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets/ Recruitment Results
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	P048: Diversity, Equity, and Inclusion/ Human Resource Management/ Initiatives/ Employee Benefits Programs
401-3	Parental leave	P058: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets/ Leave Acquisition Rate

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

401-1

New employee hires and employee turnover

P047: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets/ Turnover

P056: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets/ Recruitment Results

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

P048: Diversity, Equity, and Inclusion/ Human Resource Management/ Initiatives/ Employee Benefits Programs

401-3

Parental leave

P058: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets/ Leave Acquisition Rate

GRI 402 : Labor/Management Relations 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
402-1	Minimum notice periods regarding operational changes	－

GRI 403 : Occupational Health and Safety 2018

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
403-1	Occupational health and safety management system	P064-065: Labor Practice (Occupational Health and Safety)/ Approach, Policies P067-069: Labor Practice (Occupational Health and Safety)/ Risk Management
403-2	Hazard identification, risk assessment, and incident investigation	P067-069: Labor Practice (Occupational Health and Safety)/ Risk Management
403-3	Occupational health services	P071-072: Labor Practice (Occupational Health and Safety)/ Initiatives
403-4	Worker participation, consultation, and communication on occupational health and safety	P066: Labor Practice (Occupational Health and Safety)/ Governance P071-072: Labor Practice (Occupational Health and Safety)/ Initiatives
403-5	Worker training on occupational health and safety	P071-072: Labor Practice (Occupational Health and Safety)/ Initiatives
403-6	Promotion of worker health	P048: Diversity, Equity, and Inclusion/ Human Resource Management/ Initiatives/ Employee Benefits Programs P072: Labor Practice (Occupational Health and Safety)/ Initiatives/ Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	P067-069: Labor Practice (Occupational Health and Safety)/ Risk Management
403-8	Workers covered by an occupational health and safety management system	P067-069: Labor Practice (Occupational Health and Safety)/ Risk Management
403-9	Work-related injuries	P070: Labor Practice (Occupational Health and Safety)/ Metrics and Targets
403-10	Work-related ill health	P070: Labor Practice (Occupational Health and Safety)/ Metrics and Targets

GRI 404 : Training and Education 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
404-1	Average hours of training per year per employee	P050: Diversity, Equity, and Inclusion/ Human Resources Development/ Metrics and Targets/ Participants in Main Training Courses and Number of Training Hours, Training Hours per Employee
404-2	Programs for upgrading employee skills and transition assistance programs	P051-054: Diversity, Equity, and Inclusion/ Human Resources Development/ Initiatives
404-3	Percentage of employees receiving regular performance and career development reviews	P050: Diversity, Equity, and Inclusion/ Human Resources Development/ Metrics and Targets/ Number of Employees Undergoing Regular Career Development Reviews (By Male/Female)

GRI 405 : Diversity and Equal Opportunity 2016

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
405-1	Diversity of governance bodies and employees	P046-048: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets P056-058: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets
405-2	Ratio of basic salary and remuneration of women to men	WEB: 207th Term Annual Securities Report (P.15) (5.8MB)

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

405-1

Diversity of governance bodies and employees

P046-048: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets

P056-058: Diversity, Equity, and Inclusion/ Diversity, Equity, and Inclusion/ Metrics and Targets

405-2

Ratio of basic salary and remuneration of women to men

WEB: 207th Term Annual Securities Report (P.15) (5.8MB)

GRI 406 : Non-discrimination 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
406-1	Incidents of discrimination and corrective actions taken	P048: Diversity, Equity, and Inclusion/ Human Resource Management/ Metrics and Targets/ Engagement/ Number of Labor Complaints Received

GRI 407 : Freedom of Association and Collective Bargaining 2016

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	P075: Human Rights/ Risk Management/ Human Rights Due Diligence P079: Human Rights/ Initiatives/ Initiatives Regarding Material Human Rights Issues/ Respect of the basic rights of working people P081: Supply Chain Management/ Policies/ IHI Group Code of Conduct for Business Partners P082: Supply Chain Management/ Risk Management

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

P075: Human Rights/ Risk Management/ Human Rights Due Diligence

P079: Human Rights/ Initiatives/ Initiatives Regarding Material Human Rights Issues/ Respect of the basic rights of working people

P081: Supply Chain Management/ Policies/ IHI Group Code of Conduct for Business Partners

P082: Supply Chain Management/ Risk Management

GRI 408 : Child Labor 2016

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
408-1	Operations and suppliers at significant risk for incidents of child labor	P075: Human Rights/ Risk Management/ Human Rights Due Diligence P082: Supply Chain Management/ Risk Management

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

408-1

Operations and suppliers at significant risk for incidents of child labor

P075: Human Rights/ Risk Management/ Human Rights Due Diligence

P082: Supply Chain Management/ Risk Management

GRI 409 : Forced or Compulsory Labor 2016

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	P075: Human Rights/ Risk Management/ Human Rights Due Diligence P082: Supply Chain Management/ Risk Management

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

P075: Human Rights/ Risk Management/ Human Rights Due Diligence

P082: Supply Chain Management/ Risk Management

GRI 410 : Security Practices 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
410-1	Security personnel trained in human rights policies or procedures	－

GRI 411 : Rights of Indigenous Peoples 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
411-1	Incidents of violations involving rights of indigenous peoples	－

GRI 413 : Local Communities 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
413-1	Operations with local community engagement, impact assessments, and development programs	P084-086: Corporate Citizenship
413-2	Operations with significant actual and potential negative impacts on local communities	－

GRI 414 : Supplier Social Assessment 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
414-1	New suppliers that were screened using social criteria	－
414-2	Negative social impacts in the supply chain and actions taken	－

GRI 415 : Public Policy 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
415-1	Political contributions	P109: Compliance/ Competition Laws/Anti-corruption Laws/ Initiatives/ Compliance with Competition Law/Anti-corruption law/ Expenditure to Political Organizations, Economic Organizations, and Other Major Industry Organizations

GRI 416 : Customer Health and Safety 2016

GRI Standards Reporting Requirements		Sustainability Data Book 2024 Reference Pages/Website
416-1	Assessment of the health and safety impacts of product and service categories	P087-089: Customer Relationships/ Quality and Product Safety
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	P089: Customer Relationships/ Quality and Product Safety/ Metrics and Targets/ Number of Law Violations

GRI 417 : Marketing and Labeling 2016

GRI Standards Reporting Requirements	Sustainability Data Book 2024 Reference Pages/Website
417-1	Requirements for product and service information and labeling	P040: Reduction of the Environmental Impact of Products and Services/ Initiatives/ Certified Products P089: Customer Relationships/ Quality and Product Safety/ Initiatives/ Disclosure of Information about Products and Services
417-2	Incidents of non-compliance concerning product and service information and labeling	P089: Customer Relationships/ Quality and Product Safety/ Initiatives/ Disclosure of Information about Products and Services
417-3	Incidents of non-compliance concerning marketing communications	P089: Customer Relationships/ Quality and Product Safety/ Initiatives/ Number of Law Violations

GRI Standards Reporting Requirements

Sustainability Data Book 2024 Reference Pages/Website

417-1

Requirements for product and service information and labeling

P040: Reduction of the Environmental Impact of Products and Services/ Initiatives/ Certified Products

P089: Customer Relationships/ Quality and Product Safety/ Initiatives/ Disclosure of Information about Products and Services

417-2

Incidents of non-compliance concerning product and service information and labeling

P089: Customer Relationships/ Quality and Product Safety/ Initiatives/ Disclosure of Information about Products and Services

417-3

Incidents of non-compliance concerning marketing communications

P089: Customer Relationships/ Quality and Product Safety/ Initiatives/ Number of Law Violations