GRI Standard Contents Index
The statement of use

Tokiwa Corporation will reported in accordance with the GRI Standards for the period from January 1, 2022 to December 31, 2022.

the title of GRI 1 used

GRI1:Foundation 2021

GRI StandardDisclosures

Sustainability

References/Reason for ommision

Report2023

GRI2: Genral Disclosures 2021
2-1

Organization details

Company/Group Overview

P.6

2-2

Entities included in the organization’s sustainability reporting

Company/Group Overview

P.6

2-3

Reporting period, frequency and contact point

2-4

Restatements of information

Not applicable—

2-5

External assurance

Not applicable—2-6

Activities, value chain and other business relationships

Tokiwa Value Chain

P.5

Stakeholder Engagement

P.14

2-7

Employees

Promoting diversity, equity & inclusion

P.47-P.48

APPENDIX:Number of employees by employment type

P.69

2-8

Workers who are not employees

2-9

Governance structure and composition

2-10

Nomination and selection of the highest governance body

2-11

Chair of the highest governance body2-12

Editorial Policy
Period covered

APPENDIX:Number of employees by employment type,
Number of temporary workers

P.2

P.69

Corporate Governance StructureP.53

Sustainability Promotion System

P.13

Corporate Governance Structure

P.53

Sustainability Promotion System

P.13

Corporate Governance Structure

P.53

Sustainability Promotion System

P.13

Role of the highest governance body in overseeing theCorporate Governance Structure

P.53

management of impacts

Sustainability Promotion System

P.13

Corporate Governance Structure

P.53

Sustainability Promotion System

P.13

Corporate Governance Structure

P.53

Sustainability Promotion System

P.13

Compliance Policy and Regulations

P.55

Internal Reporting System

P.57

Compliance Policy and Regulations

P.55

Internal Reporting System

P.57

2-13

Delegation of responsibility for managing impacts

2-14Role of the highest governance body in sustainability reporting

2-15

Conﬂicts of interest

2-16

Communication of critical concerns

2-17Collective knowledge of the highest governance bodyTraining Policy for Directors and Executive Oﬃcers

P.54

2-18

Evaluation of the performance of the highest governance body

Assessing Board Eﬀectiveness

P.54

2-19

Remuneration policies

―

—

2-20

Process to determine remuneration

―

—

2-21

Annual total compensation ratio

―

—

2-22

Statement on sustainable development strategy

Top message

P.3

1GRI StandardDisclosures

Human rights

2-23Policy commitments

Prohibition of forced labour, human traﬃcking, and childlabourTOKIWA Sustainability
Prohibition of forced labour, human traﬃcking, and child

2-24

Embedding policy commitments

Sustainability

References/Reason for ommisionlabourSustainability Promotion Structure

Report2023

P.40
P.41
P.8
P.41
P.13

QA Promotion System

P.39

Internal Reporting System

P.56

Mechanisms for seeking advice and raising concerns

Internal Reporting System

P.56

2-27

Compliance with laws and regulations

Internal Reporting System（Not applicable in period covered)

P.56

2-28

Membership associations

External Evaluation, Initiative, Certiﬁcation and Accreditation

P.12

Stakeholder Engagement

P.14

2-29

Approach to stakeholder engagement

Stakeholder Engagement

P.14

2-25

Processes to remediate negative impacts

2-26

Human Rights Policy

2-30Collective bargaining agreements

Dissemination of working conditions
APPNDEIX:Labor union membership ratio, number oflabour-management negotiations

P.40
P.49
P.72

GRI3:Material Topics 2021

3-1

'Process to determine material topics

Eﬀorts to Address Key Issues

P.10

3-2

List of material topics

Eﬀorts to Address Key Issues

P.10

3-3

Management of material topics

Eﬀorts to Address Key Issues

P.10

Sustainability Promotion System

P.13

―

—Decarbonisation Initiatives

P.26

GRI201:Economic Performance
201-1

201-2

2016

Direct economic value generated and distributed
Financial implications and other risks and opportunities due toclimate change

201-3

Deﬁned beneﬁt plan obligations and other retirement plans

―

―

201-4

Financial assistance received from government

Not applicable―

APPENDIX:Basic salary per employee (Male/female ratio)

P.72

GRI202:Market Presence
202-1

202-2

2016

Ratios of standard entry level wage by gender compared to local
minimum wage
Proportion of senior management hired from the local community

GRI203:Indirect Economic Impacts

APPENDIX:Ratio of nationalities in senior management
positions

P.69

2016

203-1

Infrastructure investments and services supported

Not applicable

―

203-2

Signiﬁcant indirect economic impacts

Not applicable―

Responsible supply chain

P.32

GRI204:Procurement Practices 2016
204-1

Proportion of spending on local suppliers

2

GRI Standard

Disclosures

Sustainability

References/Reason for ommision

Report2023

GRI205:Anti-corruption 2016
205-1――Corporate governance

P.52

Compliance

P.55Internal control system

P.57

Stakeholder Engagement

P.14

Prohibit forced labor, human traﬃcking, and child labor

P.41

Compliance

P.56

Legal actions for anti-competitive

Compliance

P.56

behavior, anti-trust, and monopolyInternal control system

P.57

207-1

Approach to tax

Tax Compliance

P.56

207-2

Tax governance, control, and risk management

Tax Compliance

P.56

Tax Compliance

P.56

――

205-2

205-3

Operations assessed for risks related to corruption

Communication and training about anti-corruption policies andprocedures

Conﬁrmed incidents of corruption and actions taken

GRI206:Anti-competitive Behavior 2016
206-1
GRI207:Tax 2019

207-3

207-4

Stakeholder engagement and management of concerns
related to tax
Country-by-country reporting

GRI301:Materials 2016
301-1

Materials used by weight or volume

―

―

301-2

Recycled input materials used

―

―

301-3

Reclaimed products and their packaging materials――

GRI302:Energy 2016
APPENDIX:Amount of energy used・Use of Renewable

302-1

Energy consumption within the organization

302-2

Energy consumption outside of the organization

―

―

302-3

Energy intensity

APPENDIX:Amount of energy used

P.67

302-4

Reduction of energy consumption

APPENDIX:Amount of energy used

P.67

302-5

Reductions in energy requirements of products and services

Not applicable―

Reduction of water consumption

P.28

APPENDIX:City water and well water consumption

P.67

EnergyP.67

GRI303:Water and Eﬄuents 2018
303-1

Interactions with water as a shared resource

303-2

Management of water discharge-related impacts

303-3

Water withdrawal

303-4

303-5

Strict adherence to water quality standards through septictank management

P.30

Reduction of water consumption

P.28

APPENDIX:City water and well water consumption

P.67

Water discharge――

Water consumption――

3GRI Standard

Disclosures

Sustainability

References/Reason for ommision

Report2023

GRI304:Biodiversity 2016
Operational sites owned, leased, managed in, or adjacent to,

304-1

protected areas and areas of high biodiversity value outside

Not applicable―Not applicable―Not applicable―Not applicable―

protected areas

304-2

304-3

304-4

Signiﬁcant impacts of activities, products,and services on
biodiversity
Habitats protected or restored
IUCN Red List species and national conservation list species with
habitats in areas affected by operations

GRI305:Emissions 2016305-1Direct (Scope 1) GHG emissions

305-2

Energy indirect (Scope 2) GHG emissions

305-3

Other indirect (Scope 3) GHG emissions

Reduction of CO₂ emissions from energy consumption

P.26

APPENDIX:CO2 emissions

P.66

Reduction of CO₂ emissions from energy consumption

P.26

APPENDIX:CO2 emissions

P.66

Understanding indirect CO₂ emissions (Scope 3) in thevalue chain
APPENDIX:CO2 emissions

P.28
P.66

305-4

GHG emissions intensity

APPENDIX:CO2 emissions

P.66

305-5

Reduction of GHG emissions

—―

305-6

Emissions of ozone-depleting substances (ODS)

—―—―

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and othersignificant air emissions

GRI 306:Waste 2020
306-1

Waste generation and signiﬁcant waste-related impacts

―

―

306-2

Management of signiﬁcant waste-related impacts

―

―

306-3

Waste generated

APPENDIX:Amount of waste

P.67

306-4

Waste diverted from disposal

―

―

306-5

Waste directed to disposal

APPENDIX:Amount of waste

P.67

―

―

―

―

―

―

GRI306:Emission and Waste 2016306-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and othersignificant air emissions

GRI308:Supplier Environmental Assessment 2016
308-1

308-2

New suppliers that were screened using environmental criteria
Negative environmental impacts in the supply chain and actions
taken4

GRI StandardDisclosures

Sustainability

References/Reason for ommision

Report2023

GRI401:Employment 2016

401-1

401-2

401-3

New employee hires and employee turnover

APPENDIX:Number of new hires (full-time employees)

Beneﬁts provided to full-time employees that are not provided

APPENDIX:Welfare beneﬁts for open-ended and ﬁxed-term

to temporary or part-time employeesChildcare leave

employment

P.70P.72

APPENDIX:Childcare leave

P.71

Dissemination of working conditions

P.49

――――

Health and safety

P.43

GRI402:Labor/Management Relations 2016
402-1

Minimum notice periods regarding operational changes

GRI403:Occupational Health and Safety 2018
403-1

403-2

403-3

403-4

403-5

403-6

403-7

403-8

Occupational health and safety
management system
Hazard identiﬁcation, risk assessment,
and incident investigation
Occupational health services
Worker participation, consultation, andcommunication
Worker training on occupational healthand safety
Promotion of worker healthPrevention and mitigation of occupational
health and safety impacts directly linked
Workers covered by an occupational
health and safety management system

403-9Work-related injuries

403-10Work-related ill health

Health and safety

P.43

Health and safety

P.46

Human rights

P.40

Health and safety

P.45

Health & safety Management Initiatives

P.43-P.44

Health & safety Management Initiatives

P.44-P.46

Health and safety

P.44

APPENDIX:Number of work-related injuries and illnesses

P.71

Health and safety

P.44-P.45

APPENDIX:Number of work-related injuries and illnesses

P.71

Human Resource Development

P.42APPENDIX:Training time per person (h)P.71

Human Resource Development

P.42

GRI404:Training and Education 2016
404-1

404-2

404-3

Average hours of training per year peremployee
Programs for upgrading employee skills
and transition assistance programs
Percentage of employees receiving
regular performance and career

APPENDIX:Percentage of people conducting performance
evaluation

P.71

GRI405:Diversity and Equal Opportunity 2016
Promoting Diversity, Equity & Inclusion

405-1

Diversity of governance bodies and employees

APPENDIX:Number of employees, age composition, female
ratio

405-2Ratio of basic salary and remuneration of women to men

P.47-P.48
P.68

APPENDIX:Basic salary per employee (Male/female ratio)

P.72

Human rights

P.40

Internal Reporting System

P.56

GRI406:Non-discrimination 2016406-1

Incidents of discrimination and corrective actions taken

5

GRI Standard

Disclosures

Sustainability

References/Reason for ommision

Report2023

GRI407:Freedom of Association and Collective Bargaining 2016
Human rights

407-1

Operations and suppliers in which the right to freedom ofResponsible supply chain

association and collective bargaining may be at risk

APPENDIX:Labor union membership ratio, Number oflabour-management negotiations

P.40
P.32
P.72

GRI408:Child Labor 2016
408-1

Operations and suppliers at signiﬁcant risk
for incidents of child labor

Human rights

P.40

Responsible supply chain

P.32

Human rights

P.40

Responsible supply chain

P.32

Not applicable―Not applicable―

Stakeholder Engagement

P.14

―

―

GRI409:Forced or Compulsory Labor 2016409-1

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

GRI410:Security Practices 2016
410-1

Security personnel trained in human rights policies or proceduresGRI411:Rights of Indigenous Peoples 2016
411-1

Incidents of violations involving rights of indigenous peoples

GRI413:Local Communities 2016
413-1

413-2

Operations with local community engagement, impact
assessments, and development programs
Operations with signiﬁcant actual and potential negative
impacts on local communities

GRI414:Supplier Social Assessment 2016414-1

New suppliers that were screened using social criteria

―

―

414-2

Negative social impacts in the supply chain and actions taken

Responsible supply chain

P.32

Not applicable―

Monozukuri manufacturing safe productsP.38-P.39

GRI415:Public Policy 2016
415-1

Political contributions

GRI416:416: Customer Health and Safety 2016
416-1

416-2

Assessment of the health and safety impacts of product andservice categories
Incidents of non-compliance concerning the health and safety

We do not currently disclose the information required

impacts of products

due to including customer information―

GRI417:Marketing and Labeling 2016
417-1

417-2

417-3

Requirements for product and service information and labeling

Monozukuri manufacturing safe products

Incidents of non-compliance concerning product and service

We do not currently disclose the information required.

information and labelling（not distributor ）Incidents of non-compliance concerning marketing

We do not currently disclose the information required.

ommunications（not distributor）

P.38-P.39――

GRI418:Customer Privacy 2016
418-1

Substantiated complaints concerning breaches of customer
privacy and losses of customer data

Information security

P.60

6