| Number | Disclosure | Reference |
| The organization and its reporting practices | ||
| 2-1 | Organizational details | Company Profile |
| 2-2 | Entities included in the organization’s sustainability reporting | Group Companies |
| 2-3 | Reporting period, frequency and contact point | Editing Policy |
| Contact Form | ||
| 2-4 | Restatements of information | － |
| 2-5 | External assurance | External assurance (in Japanese only) |
| Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | Procurement Policy |
| HORIBA’s Value Creation | ||
| 2-7 | Employees | Employees (in Japanese only) |
| Accelerating global operations | ||
| HR and ESG related Data | ||
| 2-8 | Workers who are not employees | － |
| Governance | ||
| 2-9 | Governance structure and composition | Corporate Governance |
| Summary of Corporate Governance (in Japanese only) | ||
| 2-10 | Nomination and selection of the highest governance body | Overview and composition of Board of Directors, Audit & Supervisory Board, and Nomination and Remuneration Committee |
| Summary of Corporate Governance (in Japanese only) | ||
| 2-11 | Chair of the highest governance body | Overview and composition of Board of Directors, Audit & Supervisory Board, and Nomination and Remuneration Committee |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | HORIBA Sustainability organization chart |
| Policy and Promotion System | ||
| 2-13 | Delegation of responsibility for managing impacts | HORIBA Sustainability organization chart |
| Policy and Promotion System | ||
| 2-14 | Role of the highest governance body in sustainability reporting | Our Approach to Sustainability (in Japanese only) |
| Policy and Promotion System | ||
| 2-15 | Conflicts of interest | Basic Policy on Corporate Governance, Capital Structure, Corporate Characteristics, and Other Basic Information (in Japanese only) |
| 2-16 | Communication of critical concerns | Compliance Promotion Systems |
| Risk Management | ||
| 2-17 | Collective knowledge of the highest governance body | Items related to director nomination/remuneration |
| 2-18 | Evaluation of the performance of the highest governance body | Efforts to enhance the functions of the Board of Directors |
| 2-19 | Remuneration policies | Remuneration policies (in Japanese only) |
| 2-20 | Process to determine remuneration | Remuneration policies (in Japanese only) |
| 2-21 | Annual total compensation ratio | － |
| Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | Message |
| 2-23 | Policy commitments | Policy and Promotion System |
| 2-24 | Embedding policy commitments | Policy and Promotion System |
| 2-25 | Processes to remediate negative impacts | Risk Management |
| 2-26 | Mechanisms for seeking advice and raising concerns | ー |
| 2-27 | Compliance with laws and regulations | Code of Ethics |
| 2-28 | Membership associations | Membership associations (in Japanese only) |
| Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Support for the Development of Society's Next Generation |
| 2-30 | Collective bargaining agreements | Human Rights and Labor Management |
| Number | Disclosure | Reference |
| 3-1 | Process to determine material topics | ー |
| 3-2 | List of material topics | ー |
| 3-3 | Management of material topics | ー |
| Number | Disclosure | Reference |
| Economic Performance | ||
| 201-1 | Direct economic value generated and distributed | Financial Information(in Japanese only) |
| Eleven-year Summary of Financial Data | ||
| Social Activities | ||
| 201-2 | Financial implications and other risks and opportunities due to climate change | ー |
| 201-3 | Defined benefit plan obligations and other retirement plans | Retirement Plans (in Japanese only) |
| 201-4 | Financial assistance received from government | ー |
| Market Presence | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | ー |
| 202-2 | Proportion of senior management hired from the local community | ー |
| Indirect Economic Impacts | ||
| 203-1 | Infrastructure investments and services supported | Social Activities |
| 203-2 | Significant indirect economic impacts | ー |
| Procurement Practices | ||
| 204-1 | Proportion of spending on local suppliers | ー |
| Anti-corruption | ||
| 205-1 | Operations assessed for risks related to corruption | Risk Management |
| 205-2 | Communication and training about anti-corruption policies and procedures | Risk Management |
| Guidelines on Transparency of Relationships between Corporate Activities and Healthcare Professionals/Organization (in Japanese only) | ||
| 205-3 | Confirmed incidents of corruption and actions taken | ー |
| Anti-competitive Behavior | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | ー |
| Tax | ||
| 207-1 | Approach to tax | ー |
| 207-2 | Tax governance, control, and risk management | ー |
| 207-3 | Stakeholder engagement and management of concerns related to tax | ー |
| 207-4 | Country-by-country reporting | ー |
| Number | Disclosure | Reference |
| Materials | ||
| 301-1 | Materials used by weight or volume | - |
| 301-2 | Recycled input materials used | - |
| 301-3 | Reclaimed products and their packaging materials | - |
| Energy | ||
| 302-1 | Energy consumption within the organization | Reduction of environmental impact |
| 302-2 | Energy consumption outside of the organization | - |
| 302-3 | Energy intensity | Reduction of environmental impact |
| 302-4 | Reduction of energy consumption | - |
| 302-5 | Reductions in energy requirements of products and services | Eco-Friendly products |
| Water and Effluents | ||
| 303-1 | Interactions with water as a shared resource | - |
| 303-2 | Management of water dischargerelated impacts | - |
| 303-3 | Water withdrawal | - |
| 303-4 | Water discharge | - |
| 303-5 | Water consumption | Reduction of environmental impact |
| Biodiversity | ||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | - |
| 304-2 | Significant impacts of activities,products and services on biodiversity | - |
| 304-3 | Habitats protected or restored | - |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - |
| Emissions | ||
| 305-1 | Direct (Scope 1) GHG emissions | ESG data |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ESG data |
| 305-3 | Other indirect (Scope 3) GHG emissions | ESG data |
| 305-4 | GHG emissions intensity | - |
| 305-5 | Reduction of GHG emissions | Reduction of environmental impact |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - |
| Waste | ||
| 306-1 | Waste generation and significant waste-related impacts | - |
| 306-2 | Management of significant wasterelated impacts | - |
| 306-3 | Waste generated | Reduction of environmental impact |
| 306-4 | Waste diverted from disposal | - |
| 306-5 | Waste directed to disposal | Reduction of environmental impact |
| Supplier Environmental Assessment | ||
| 308-1 | New suppliers that were screened using environmental criteria | - |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Procurement policy |
| Number | Disclosure | Reference |
| Employment | ||
| 401-1 | New employee hires and employee turnover | Number of hires (in Japanese only) |
| Employee composition ratio | ||
| Recruitment and retention | ||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or parttime employees | ー |
| 401-3 | Parental leave | Male parental leave uptake rate (in Japanese only) |
| Work reform | ||
| Labor/Management Relations | ||
| 402-1 | Minimum notice periods regarding operational changes | ー |
| Occupational Health and Safety | ||
| 403-1 | Occupational health and safety management system | Occupational health and safety declaration and policy |
| Occupational health and safety performance | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational health and safety performance |
| 403-3 | Occupational health services | Occupational health and safety performance |
| 403-4 | Worker participation, consultation,and communication on occupational health and safety | Occupational health and safety performance |
| 403-5 | Worker training on occupational health and safety | Occupational health and safety performance |
| 403-6 | Promotion of worker health | Health and productivity |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational health and safety performance |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational health and safety declaration and policy |
| 403-9 | Work-related injuries | Occupational health and safety performance |
| 403-10 | Work-related ill health | - |
| Training and Education | ||
| 404-1 | Average hours of training per year per employee | - |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Development of employee |
| Talent strategy (in Japanese only) | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - |
| Diversity and Equal Opportunity | ||
| 405-1 | Diversity of governance bodies and employees | - |
| 405-2 | Ratio of basic salary and remuneration of women to men | - |
| Non-discrimination | ||
| 406-1 | Incidents of discrimination and corrective actions taken | - |
| Freedom of Association and Collective Bargaining | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | － |
| Child Labor | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | － |
| Forced or Compulsory | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | － |
| Security Practices | ||
| 410-1 | Security personnel trained in human rights policies or procedures | － |
| Rights of Indigenous Peoples | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | － |
| Local Communities | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Community engagement |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | － |
| Supplier Social Assessment | ||
| 414-1 | New suppliers that were screened using social criteria | － |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supply chain Initiatives |
| Public Policy | ||
| 415-1 | Political contributions | － |
| Customer Health and Safety | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Quality assurance activities |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | － |
| Marketing and Labeling | ||
| 417-1 | Requirements for product and service information and labeling | － |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | － |
| 417-3 | Incidents of non-compliance concerning marketing communications | － |
| Customer Privacy | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | － |