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GRI Standards Content Index

GRI Standards Content Index

Usage declaration

Meidensha Corporation reports information contained in this GRI index for the period from April 1, 2022, toMarch 31, 2023, with reference to the GRI Standards. Furthermore, some information from prior to FY2022
and until July 2023 is included.

GRI1 used

GRI1: Foundation 2021

General Disclosures
Disclosure Title

References

GRI 2：General Disclosures
2-1

Organizational details

Company Profile

2-2

Entities included in the organization’s sustainability reporting－2-3

Reporting period, frequency and contact point

Editorial Policy

2-4Restatements of information

Not applicable

2-5

External assurance

Third-Party Verification

2-6

Activities, value chain and other business relationships

Products & Services
Company Profile
Supply Chain Management

2-7Employees

Company Profile
Labor Practices＞HR Data

2-8

Workers who are not employees

Labor Practices＞HR Data

2-9

Governance structure and composition

Corporate Governance

2-10

Nomination and selection of the highest governance body－

2-11

Chair of the highest governance body－

2-12

Role of the highest governance body in overseeing the management ofSustainability Management

impacts

Environmental Management
Climate Change
Human Rights
DX
Corporate GovernanceRisk Management

2-13

Delegation of responsibility for managing impacts

Sustainability Management
Environmental Management
Disclosure based on TCFD Recommendations
Product Responsibility

228

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Disclosure Title

References

GRI 2：General Disclosures
Human Rights
DX
Occupational Safety and Health
Health & Productivity Management
Corporate GovernanceRisk Management
2-14

Role of the highest governance body in sustainability reporting

Sustainability Management

2-15

Conflicts of interest－2-16

Communication of critical concerns

Not applicableCompliance

2-17

Collective knowledge of the highest governance body

Sustainability Management
Corporate Governance

2-18

Evaluation of the performance of the highest governance body

Environmental Management
Climate Change
Corporate Governance

2-19

Remuneration policies

Corporate Governance

2-20

Process to determine remuneration

Corporate Governance

2-21

Annual total compensation ratio

Reason for omission:Confidentiality constraints

2-22

Statement on sustainable development strategy

The President’s Commitment

2-23

Policy commitments

Corporate Philosophy
Supply Chain Management
Human Rights
Risk Management

2-24

Embedding policy commitments

Sustainability Management
Product Responsibility
Supply Chain Management
Human Rights
Occupational Safety and Health
Labor Practices
HR Development
Compliance

2-25

Processes to remediate negative impacts

Human Rights
Compliance

2-26

Mechanisms for seeking advice and raising concerns

Compliance

2-27Compliance with laws and regulations

Not applicable

2-28

Membership associations

Sustainability Management＞Group Membership Credentials

2-29

Approach to stakeholder engagement

Meiden Group Value Creation Process
Promotion of Environmental Communication
Product Responsibility
Supply Chain Management

229

Meiden Group Sustainability 2023

Disclosure Title

References

GRI 2：General Disclosures
Human Rights
Labor Practices
Diversity, Equity & Inclusion
CommunityDialogues with Shareholders and Investors
2-30

Collective bargaining agreements

Labor Practices

Process to determine material topics

Sustainability Management

GRI 3:Material Topics
3-1

Identification of Materiality
3-2

List of material topics

Identification of Materiality

3-3Management of material topics

Corporate Code of Conduct
Sustainability Management
Identification of Materiality
Promotion of Strategic Environmental Management
Environmental Management
Climate Change
Disclosure based on TCFD Recommendations
Prevention of Pollution and Effective Utilization of Resources
Water Resources
Biodiversity
Product Responsibility
Supply Chain Management
Human Rights
Occupational Safety and HealthCommunity
Diversity, Equity & Inclusion
Labor Practices
HR Development
Risk Management
Compliance

230

Meiden Group Sustainability 2023

Topic-specific Disclosures
Disclosure Title

References

Material Topics
200 series (Economic topics)
GRI 201: Economic Performance 2016
201-1

Direct economic value generated and distributed

Policies to Support Local Communities
Company Profile

201-2

Financial implications and other risks and opportunities due to climatechangeEnvironmental Management
Disclosure based on TCFD Recommendations

201-3

Defined benefit plan obligations and other retirement plans－201-4

Financial assistance received from government

Not applicableMarket Presence 2016
202-1

Ratios of standard entry level wage by gender compared to local

Human Rights

minimum wage
202-2

Proportion of senior management hired from the local community－Indirect Economic Impacts 2016
203-1

Infrastructure investments and services supported

Community203-2

Significant indirect economic impacts

Community

GRI 204: Procurement Practices 2016
204-1

－Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016
205-1

Operations assessed for risks related to corruption－205-2

Communication and training about anti-corruption policies andComplianceprocedures
205-3

Confirmed incidents of corruption and actions taken

Not applicable

GRI 206: Anti-competitive Behavior 2016
206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly

Not applicable

practices

GRI 207：Tax 2019
207-1

Approach to tax

Compliance＞Tax

207-2

Tax governance, control, and risk management－207-3

Stakeholder engagement and management of concerns related to tax－207-4

Country-by-country reporting－300 series (Environmental topics)
GRI 301: Materials 2016
301-1

Materials used by weight or volume

Overview of Environmental Impacts by Our Business Activities

301-2

Recycled input materials used－301-3

Reclaimed products and their packaging materials－Energy consumption outside of the organization

Climate Change

GRI 302: Energy 2016
302-1

231

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Disclosure Title

References

Material Topics
200 series (Economic topics)
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
302-2

Energy consumption outside of the organization

Information is disclosed annually concerning internal energy
usage volume and greenhouse gas emissions.
There are many customers and trading partners outside theorganization. As it is inefficient to manage the energy usage ofthese parties, greenhouse gas emissions are managed inaccordance with SBT and GHG protocols.

302-3

Energy intensity

Climate Change

302-4

Reduction of energy consumption

Climate Change

302-5

Reductions in energy requirements of products and services

Promote environmentally conscious design

GRI 303: Water and Effluents 2018
303-1

Interactions with water as a shared resource

Water Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
303-2

Management of water discharge-related impacts

Water Resources

303-3

Water withdrawal

Water Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
303-4

Water discharge

Water Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
303-5

Water consumption

Water Resources

GRI 304: Biodiversity 2016
304-1

Operational sites owned, leased, managed in, or adjacent to, protected

Biodiversity

areas and areas of high biodiversity value outside protected areas
304-2

Significant impacts of activities, products, and services on biodiversity

Biodiversity

304-3

Habitats protected or restored

Biodiversity

304-4

IUCN Red List species and national conservation list species with

Biodiversity

habitats in areas affected by operations

GRI 305: Emissions 2016
305-1

Direct (Scope 1) GHG emissions

Climate Change
Disclosure based on TCFD Recommendations
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)232

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Disclosure Title

References

Material Topics
200 series (Economic topics)
305-2

Energy indirect (Scope 2) GHG emissions

Climate Change
Disclosure based on TCFD Recommendations
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
305-3

Other indirect (Scope 3) GHG emissions

Climate Change
Disclosure based on TCFD Recommendations

305-4

GHG emissions intensity

Climate Change

305-5

Reduction of GHG emissions

Climate Change

305-6Emissions of ozone-depleting substances (ODS)

Climate Change

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air

Prevention of Pollution and Effective Utilization of Resources

emissions

Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)

GRI 306: Waste 2020
306-1

Water discharge by quality and destination

Prevention of Pollution and Effective Utilization of Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main ManufacturingSites (Domestic Manufacturing Sites)
306-2

Waste by type and disposal method

Prevention of Pollution and Effective Utilization of Resources306-3

Significant spills

Prevention of Pollution and Effective Utilization of Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
306-4

Transport of hazardous waste

Prevention of Pollution and Effective Utilization of Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)
306-5

Water bodies affected by water discharges and/or runoff

Prevention of Pollution and Effective Utilization of Resources
Overview of Environmental Impacts by Our Business Activities

Environmental Impact Data from the Four Main Manufacturing
Sites (Domestic Manufacturing Sites)

GRI 308: Supplier Environmental Assessment 2016308-1

New suppliers that were screened using environmental criteria

Supply Chain Management

308-2

Negative environmental impacts in the supply chain and actions taken

Climate Change
Supply Chain Management

400 series (Social topics)

233

Meiden Group Sustainability 2023Disclosure Title

References

Material Topics
200 series (Economic topics)
GRI 401: Employment 2016
401-1

New employee hires and employee turnoverLabor Practices

401-2

Benefits provided to full-time employees that are not provided toLabor Practices

temporary or part-time employees
401-3

DEI（Diversity, Equity & Inclusion）

Parental leave

GRI 402: Labor/Management Relations 2016
402-1

Minimum notice periods regarding operational changes

Labor Practices

GRI 403: Occupational Health and Safety 2018403-1

Workers representation in formal joint management–worker health andOccupational Safety and Healthsafety committees
403-2

Types of injury and rates of injury, occupational diseases, lost days, andOccupational Safety and Healthabsenteeism, and number of work-related fatalities
403-3

Workers with high incidence or high risk of diseases related to theirOccupational Safety and Healthoccupation
403-4

Health and safety topics covered in formal agreements with tradeOccupational Safety and Health

unionsGRI 404: Training and Education 2016
404-1

Average hours of training per year per employee

HR Development

404-2

Programs for upgrading employee skills and transition assistance

Product Responsibility＞Developing Human Resources toprograms

Support the Supply of High-quality Products
DEI（Diversity, Equity & Inclusion）
HR Development

404-3

Percentage of employees receiving regular performance and career

Labor Practices＞HR Datadevelopment reviews

GRI 405: Diversity and Equal Opportunity 2016405-1

Diversity of governance bodies and employees

Labor Practices
DEI（Diversity, Equity & Inclusion）

405-2

Labor Practices＞HR Data

Ratio of basic salary and remuneration of women to men

GRI 406: Non-discrimination 2016
406-1

－Incidents of discrimination and corrective actions taken

GRI 407: 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

GRI 408: Child Labor 2016
408-1

Operations and suppliers at significant risk for incidents of child labor－

GRI 409: Forced or Compulsory Labor 2016409-1

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

GRI 410: Security Practices 2016
410-1

Security personnel trained in human rights policies or procedures

Not applicable

GRI 411: Rights of Indigenous Peoples 2016

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Disclosure Title

References

Material Topics
200 series (Economic topics)
411-1

Incidents of violations involving rights of indigenous peoples

Not applicable

GRI 413: Local Communities 2016413-1

Operations with local community engagement, impact assessments,
and development programs

413-2

Biodiversity
Community

Operations with significant actual and potential negative impacts on

Not applicable

local communities

GRI 414: Supplier Social Assessment 2016414-1

New suppliers that were screened using social criteria

Supply Chain Management

414-2

Negative social impacts in the supply chain and actions taken

Supply Chain Management

GRI 415: Public Policy 2016
415-1

－Political contributions

GRI 416: Customer Health and Safety 2016
416-1

Assessment of the health and safety impacts of product and service

Product Initiatives (Management of chemical substances incategoriesproducts)
Product Responsibility

416-2

Incidents of non-compliance concerning the health and safety impacts

Not applicableof products and services

GRI 417: Marketing and Labeling 2016
417-1

Requirements for product and service information and labeling

Product Responsibility
Promote environmentally conscious design
Management of chemical substances in productsPrevention of Pollution and Effective Utilization of Resources

417-2

Incidents of non-compliance concerning product and service

Not applicable

information and labeling
417-3

Incidents of non-compliance concerning marketing communications

Not applicable

GRI 418: Customer Privacy 2016
418-1

Substantiated complaints concerning breaches of customer privacy

Not applicableand losses of customer data235

Meiden Group Sustainability 2023