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GRI Standards Comparison Table

GRI 1: Foundation 2021

The statement of use	Our sustainability reporting refers to the Global Reporting Initiative (GRI) Standards for the period from 1 April 2023 to 31 March 2024. This reporting also contains some information from before and after the reporting period.
The title of GRI 1 used	GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

Item	Indicator	References
Organization and reporting practice
2-1	Organizational details	Corporate Summary
2-2	Entities included in the organization's sustainability reporting	Editorial Policy Editorial Policy: Integrated Report P1 (pdf/37,737KB)
2-3	Reporting period, frequency and contact point	Editorial Policy
2-4	Restatements of information	ー
2-5	External assurance	Third Party Assurance of Environmental and Social Data Editorial Policy: Integrated Report P1 (pdf/37,737KB)
Activities and workers
2-6	Activities, value chain and other business relationships	Corporate Summary Business Segments KYOCERA Group Global Network Supply Chain Management
2-7	Employees	Corporate Summary ESG Data Sheets: Social
2-8	Workers who are not employees	ESG Data Sheets: Social
Governance
2-9	Governance structure and composition	Corporate Governance Corporate Governance: Integrated Report P61,62 (pdf/1,956KB)
2-10	Nomination and selection of the highest governance body	Corporate Governance Corporate Governance: Integrated Report P62,63 (pdf/1,956KB)
2-11	Chair of the highest governance body	Corporate Governance Corporate Governance: Integrated Report P61,62 (pdf/1,956KB)
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Corporate Governance: Integrated Report P61 (pdf/1,956KB) Sustainability Management Headquarters: Integrated Report P29,30 (pdf/5,703KB) Environmental Safety Policy / Targets and Promotion System Risk Management Risk Management and Business Continuity Plan (BCP) Initiatives: Integrated Report P52,53 (pdf/5,703KB)
2-13	Delegation of responsibility for managing impacts	Corporate Governance Corporate Governance: Integrated Report P61-P66 (pdf/1,956KB) Sustainability Management Headquarters: Integrated Report P29,30 (pdf/5,703KB) Environmental Safety Policy / Targets and Promotion System Risk Management Risk Management and Business Continuity Plan (BCP) Initiatives: Integrated Report P52,53 (pdf/5,703KB)
2-14	Role of the highest governance body in sustainability reporting	Sustainability Management Priority Issues Addressing Priorities (Materiality): Integrated Report P13-P15 (pdf/15,399KB) Headquarters: Integrated Report P29,30 (pdf/5,703KB)
2-15	Conflicts of interest	Corporate Governance Corporate Governance: Integrated Report P63-P65 (pdf/1,956KB) Compliance Risk Management and Business Continuity Plan (BCP) Initiatives: Integrated Report P52,53 (pdf/5,703KB)
2-16	Communication of critical concerns	Corporate Governance Corporate Governance: Integrated Report P61 (pdf/1,956KB) Risk Management Risk Management and Business Continuity Plan (BCP) Initiatives: Integrated Report P52,53 (pdf/5,703KB)
2-17	Collective knowledge of the highest governance body	Addressing Priorities (Materiality): Integrated Report P13-P15 (pdf/15,399KB) Headquarters: Integrated Report P29,30 (pdf/5,703KB) Corporate Governance Corporate Governance: Integrated Report P61-P66 (pdf/1,956KB) Risk Management Risk Management and Business Continuity Plan (BCP) Initiatives: Integrated Report P52,53 (pdf/5,703KB)
2-18	evalsuation of the performance of the highest governance body	Corporate Governance Corporate Governance: Integrated Report P61-P66 (pdf/1,956KB)
2-19	Remuneration policies	Corporate Governance Corporate Governance: Integrated Report P64,65 (pdf/1,956KB)
2-20	Process to determine remuneration	Corporate Governance Corporate Governance: Integrated Report P64,65 (pdf/1,956KB)
2-21	Annual total compensation ratio	Corporate Governance Corporate Governance: Integrated Report P64,65 (pdf/1,956KB)
Strategy, policies and practices
2-22	Statement on sustainable development strategy	Top Management Message
2-23	Policy commitments	Kyocera Group CSR Guidelines Environmental Safety Policy / Targets and Promotion System Respect for Human Rights Occupational Safety Occupational Health, Safety, and Fitness Initiatives Supply Chain Management Approaches to Raising Quality and Customer Satisfaction Levels Risk Management Compliance Information Security Tax Strategy
2-24	Embedding policy commitments	Kyocera Group CSR Guidelines Environmental Safety Policy / Targets and Promotion System Respect for Human Rights Occupational Safety Occupational Health, Safety, and Fitness Initiatives Supply Chain Management Approaches to Raising Quality and Customer Satisfaction Levels Risk Management Compliance Information Security Tax Strategy
2-25	Processes to remediate negative impacts	Respect for Human Rights Supply Chain Management Approaches to Raising Quality and Customer Satisfaction Levels Risk Management Compliance Stakeholder Engagement
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations	Compliance Initiatives to Prevent Environmental Pollution Occupational Safety ESG Data Sheets: Environment ESG Data Sheets: Social
2-28	Membership associations	Participation in Sustainability Related Initiatives & External evalsuation
Stakeholder Engagement
2-29	Approach to stakeholder engagement	Stakeholder Engagement
2-30	Collective bargaining agreements	ESG Data Sheets: Social Respect for Human Rights

GRI 3: Material Topics 2021

Item	Indicator	References
3-1	Process to determine material topics	Sustainability Management
3-2	List of material topics	Priority Issues
3-3	Management of material topics	Promoting Digitalization Environmental Safety Policy / Targets and Promotion System Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- Contribution to the Circular Economy/ Approaches to Waste Reduction The Kyocera Group Human Capital DEI Promotion Respect for Human Rights Stakeholder Engagement Risk Management Compliance Supply Chain Management

Economic

Item	Indicator	References
GRI 201: Economic Performance
201-1	Direct economic value generated and distributed	Financial Report (pdf/1,814KB)
201-2	Financial implications and other risks and opportunities due to climate change	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- Approaches to Carbon Neutrality: Integrated Report P.40 (pdf/5,703KB)
201-3	Defined benefit plan obligations and other retirement plans	(13) Employee Benefits: Financial Report P110 (pdf/1,814KB)
201-4	Financial assistance received from government	(12) Government Grants: Financial Report P109 (pdf/1,814KB)
GRI 202: Market Presence
202-1	Ratioses 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
GRI 203: Indirect Economic Impact
203-1	Infrastructure investments and services supported	Social Contribution Activities Stakeholder Engagement
203-2	Significant indirect economic impacts	ー
GRI 204: Procurement Practices
204-1	Proportion of spending on local suppliers	ー
GRI 205: Anti-corruption
205-1	Operations assessed for risks related to corruption	ー
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	ー
GRI 206: Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	ー
GRI 207: Tax
207-1	Approach to Tax	Tax Strategy
207-2	Tax governance, control, and risk management	Tax Strategy Risk Management
207-3	Stakeholder engagement and management of concerns related to tax	ー
207-4	Country-by-country reporting	Tax Strategy

The Environment

Item	Indicator	References
GRI 301: Materials
301-1	Materials used by weight or volume	ー
301-2	Recycled input materials used	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
301-3	Reclaimed products and their packaging materials	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
GRI 302: Energy
302-1	Energy consumption within the organization	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
302-2	Energy consumption outside of the organization	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
302-3	Energy intensity	ー
302-4	Reduction of energy consumption	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
302-5	Reductions in energy requirements of products and services	ー
GRI 303: Water and Wastewater
303-1	Interactions with water as a shared resource	Water Risk Response ESG Data Sheets: Environment
303-2	Management of water discharge-related impacts	Water Risk Response
303-3	Water withdrawal	Water Risk Response ESG Data Sheets: Environment
303-4	Water discharge	Water Risk Response ESG Data Sheets: Environment
303-5	Water consumption	Water Risk Response
GRI 304: Biodiversity
304-1	Operational sites owned, leased and managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	ー
304-2	Significant impacts of activities, products, and services on biodiversity	ー
304-3	Habitats protected or restored	Conservation of Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	ー
GRI 305: Emissions
305-1	Direct (Scope 1) GHG emissions	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
305-2	Energy indirect (Scope 2) GHG emissions	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
305-3	Other indirect (Scope 3) GHG emissions	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
305-4	GHG emissions intensity	ー
305-5	Reduction of GHG emissions	Measures to Fight Climate Change -Information Disclosure Based on TCFD Recommendations- ESG Data Sheets: Environment
305-6	Emissions of ozone-depleting substances (ODS)	ー
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	ESG Data Sheets: Environment
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
306-2	Management of significant waste-related impacts	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
306-3	Waste generated	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
306-4	Waste diverted from disposal	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
306-5	Waste directed to disposal	Contribution to the Circular Economy/ Approaches to Waste Reduction ESG Data Sheets: Environment
GRI 308: Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	ー
308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain Management

Society

Item	Indicator	References
Employment
401-1	New employee hires and employee turnover	ESG Data Sheets: Social
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	ー
401-3	Parental leave	DEI Promotion ESG Data Sheets: Social
GRI 402: Labor/Management Relations
402-1	Minimum notice periods regarding operational changes	ー
GRI 403: Occupational Safety
403-1	Occupational health and safety management system	Occupational Safety
403-2	Hazard identification, risk assessment and incident investigation	Occupational Safety
403-3	Occupational health services	Occupational Health, Safety, and Fitness Initiatives
403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Health, Safety, and Fitness Initiatives
403-5	Worker training on occupational health and safety	Occupational Safety Occupational Health, Safety, and Fitness Initiatives
403-6	Promoting of worker health	Occupational Health, Safety, and Fitness Initiatives
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety
403-8	Workers covered by an occupational health and safety management system	Occupational Safety
403-9	Work-related injuries	Occupational Safety ESG Data Sheets: Social
403-10	Work-related ill health	Occupational Safety ESG Data Sheets: Social
GRI 404: Training and Education
404-1	Average hours of training per year per employee	The Kyocera Group Human Capital
404-2	Programs for upgrading employee skills and transition assistance programs	The Kyocera Group Human Capital
404-3	Percentage of employees receiving regular performance and career development reviews	ー
GRI 405: Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	ESG Data Sheets: Governance DEI Promotion
405-2	Ratio of basic salary and remuneration of women to men	Gender Wage Gap: Financial Report P15, 16 (pdf/1,814KB)
GRI 406: Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	Compliance Respect for Human Rights
GRI 407: 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	Respect for Human Rights
GRI 408: Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	Respect for Human Rights
GRI 409: Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Respect for Human Rights
GRI 410: Security Practices
410-1	Security personnel trained in human rights policies or procedures	ー
GRI 411: Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	ー
GRI 413: Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Stakeholder Engagement
413-2	Operations with significant actual and potential negative impacts on local communities	ー
GRI 414: Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	ー
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain Management
GRI 415: Public Policy
415-1	Political contributions	ESG Data Sheets: Governance
GRI 416: Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	ー
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ー
GRI 417: Marketing and Labeling
417-1	Requirements for product and service information and labeling	Environmentally Friendly Products / Green Procurement
417-2	Incidents of non-compliance concerning product and service information and labeling	ー
417-3	Incidents of non-compliance concerning marketing communications	ー
GRI 418: Customer Privacy
418-1	Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data	ー

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GRI Standards Comparison Table

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