GRI Standards Content Index

General Disclosures

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
2-3	Reporting period, frequency and contact point	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
2-6	Activities, value chain and other business relationships	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
2-9	Governance structure and composition	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
2-10	Nomination and selection of the highest governance body	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
2-12		Policy and Promotion System
2-13	Delegation of responsibility for managing impacts	HORIBA Sustainability organization chart
2-13	Delegation of responsibility for managing impacts	Policy and Promotion System
2-14	Role of the highest governance body in sustainability reporting	Our Approach to Sustainability (in Japanese only)
2-14		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
2-16	Communication of critical concerns	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

Material Topics

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

Economic

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
205-2		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

Environmental

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

Social

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)
401-3	Parental leave	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
403-1	Occupational health and safety management system	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
404-2		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	－