GRI/SASB/ISO26000 Comparative Table
GRI Standards Comparative Table
The Yamaha Group references the sustainability reporting standards of the Global Reporting Initiative (GRI) and has disclosed information in accordance with the GRI Standards for the period from April 1, 2022, to March 31, 2023.
General Disclosures
GRI3:Material Topics 2021 | ||
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Disclosure Title | Location of Information | |
3-1 | Process to determine material topics | Material Issues |
3-2 | List of material topics | Material Issues |
3-3 | Management of material topics |
Message from the President Sustainability Management |
GRI 200s: Economic | ||
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Disclosure Title | Location of Information | |
GRI 201: Economic Performance 2016 | ||
201-1 | Direct economic value generated and distributed |
Our Performance Expenditures for Social Contributions Made |
201-2 | Financial implications and other risks and opportunities due to climate change | Response to Climate Change (Endorsement of the TCFD Recommendations) |
201-3 | Defined benefit plan obligations and other retirement plans | Securities report (in Japanese only) |
201-4 | Financial assistance received from government | ー |
GRI 202: Market Presence 2016 | ||
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 |
GRI 203: Indirect Economic Impacts 2016 | ||
203-1 | Infrastructure investments and services supported | Contribution to Regional Community Development |
203-2 | Significant indirect economic impacts | ー |
GRI 204: Procurement Practices 2016 | ||
204-1 | Proportion of spending on local suppliers | ー |
GRI 205: Anti-corruption 2016 | ||
205-1 | Operations assessed for risks related to corruption | ー |
205-2 | Communication and training about anti-corruption policies and procedures |
Participation in Initiatives UN Global Compact Compliance Code of Conduct Compliance Fair Operating Practices |
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 practices | Fair Operating Practices (Fair Competition Violations) |
GRI 207: Tax 2019 | ||
207-1 | Approach to tax | Yamaha Group Tax Compliance |
207-2 | Tax governance, control, and risk management | Yamaha Group Tax Compliance |
207-3 | Stakeholder engagement and management of concerns related to tax | Yamaha Group Tax Compliance |
207-4 | Country-by-country reporting | ー |
GRI 300s: Environmental | ||
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Disclosure Title | Location of Information | |
GRI 301: Materials 2016 | ||
301-1 | Materials used by weight or volume |
Protection of Biodiversity ESG Data-Environment |
301-2 | Recycled input materials used |
Environmentally Friendly Products and Services ESG Data-Environment |
301-3 | Reclaimed products and their packaging materials |
Environmentally Friendly Products and Services ESG Data-Environment |
GRI 302: Energy 2016 | ||
302-1 | Energy consumption within the organization |
Response to Climate Change ESG Data-Environment |
302-2 | Energy consumption outside of the organization | ESG Data-Environment |
302-3 | Energy intensity | ESG Data-Environment |
302-4 | Reduction of energy consumption | ESG Data-Environment |
302-5 | Reductions in energy requirements of products and services | ESG Data-Environment |
GRI 303: Water and Effluents 2018 | ||
303-1 | Interactions with water as a shared resource | Sustainable Resource Use |
303-2 | Management of water discharge-related impacts |
Sustainable Resource Use Prevention of Pollution and Chemical Substance Management |
303-3 | Water withdrawal |
Sustainable Resource Use ESG Data-Environment |
303-4 | Water discharge |
Prevention of Pollution and Chemical Substance Management ESG Data-Environment |
303-5 | Water consumption |
Sustainable Resource Use ESG Data-Environment |
GRI 304: Biodiversity 2016 | ||
304-1 | Operational sites owned, leased, 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 | Protection of Biodiversity |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | ー |
GRI 305: Emissions 2016 | ||
305-1 | Direct (Scope 1) GHG emissions |
Response to Climate Change ESG Data-Environment |
305-2 | Energy indirect (Scope 2) GHG emissions |
Response to Climate Change ESG Data-Environment |
305-3 | Other indirect (Scope 3) GHG emissions |
Response to Climate Change ESG Data-Environment |
305-4 | GHG emissions intensity |
Response to Climate Change ESG Data-Environment |
305-5 | Reduction of GHG emissions |
Response to Climate Change ESG Data-Environment |
305-6 | Emissions of ozone-depleting substances (ODS) |
Prevention of Pollution and Chemical Substance Management ESG Data-Environment |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG Data-Environment |
GRI 306: Waste 2020 | ||
306-1 | Waste generation and significant waste-related impacts |
Sustainable Resource Use Prevention of Pollution and Chemical Substance Management |
306-2 | Management of significant waste-related impacts |
Sustainable Resource Use Prevention of Pollution and Chemical Substance Management |
306-3 | Waste generated | ESG Data-Environment |
306-4 | Waste diverted from disposal | ESG Data-Environment |
306-5 | Waste directed to disposal | ESG Data-Environment |
GRI 307: Environmental Compliance 2016 | ||
307-1 |
Non-compliance with environmental laws and regulations Not applicable |
|
GRI 308: Supplier Environmental Assessment 2016 | ||
308-1 | New suppliers that were screened using environmental criteria | Promotion of Social Responsibility in the Value Chain |
308-2 | Negative environmental impacts in the supply chain and actions taken | Promotion of Social Responsibility in the Value Chain |
GRI 400s: Social | ||
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Disclosure Title | Location of Information | |
GRI 401: Employment 2016 | ||
401-1 | New employee hires and employee turnover | ESG Data-Social |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Promotion of Work-Life Balance |
401-3 | Parental leav | ESG Data-Social |
GRI 402: Labor/Management Relations 2016 | ||
402-1 | Minimum notice periods regarding operational changes | Communication between Labor and Management |
GRI 403: Occupational Health and Safety 2018 | ||
403-1 | Occupational health and safety management system | Employee Health and Safety |
403-2 | Hazard identification, risk assessment, and incident investigation Employee Health and Safety | Employee Health and Safety |
403-3 | Occupational health services | Employee Health and Safety |
403-4 | Worker participation, consultation, and communication on occupational health and safety | Employee Health and Safety |
403-5 | Worker training on occupational health and safety | Employee Health and Safety |
403-6 | Promotion of worker health | Employee Health and Safety |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Promotion of Social Responsibility in the Value Chain |
403-8 | Workers covered by an occupational health and safety management system | Employee Health and Safety |
403-9 | Work-related injuries |
Employee Health and Safety ESG Data-Social |
403-10 | Work-related ill health |
Employee Health and Safety ESG Data-Social |
GRI 404: Training and Education 2016 | ||
404-1 | Average hours of training per year per employee |
Human Resources Development ESG Data-Social |
404-2 | Programs for upgrading employee skills and transition assistance programs | Human Resources Development |
404-3 | Percentage of employees receiving regular performance and career development reviews | Human Resources Development |
GRI 405: Diversity and Equal Opportunity 2016 | ||
405-1 | Diversity of governance bodies and employee |
Promotion of Diversity, Equity, and Inclusion ESG Data-Social |
405-2 | Ratio of basic salary and remuneration of women to men |
Human Rights ESG Data-Social |
GRI 406: Non-discrimination 2016 | ||
406-1 | Incidents of discrimination and corrective actions taken |
Human Rights Compliance |
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 | ー |
GRI 408: Child Labor 2016 | ||
408-1 | Operations and suppliers at significant risk for incidents of child labor |
Human Rights Promotion of Social Responsibility in the Value Chain |
GRI 409: Forced or Compulsory Labor 2016 | ||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
Human Rights Promotion of Social Responsibility in the Value Chain Modern Slavery Act Statement |
GRI 410: Security Practices 2016 | ||
410-1 | Security personnel trained in human rights policies or procedures | ー |
GRI 411: Rights of Indigenous Peoples 2016 | ||
411-1 | Incidents of violations involving rights of indigenous peoples | ー |
GRI 412: Human Rights Assessment | ||
412-1 | Operations that have been subject to human rights reviews or impact assessments | Promotion of Social Responsibility in the Value Chain |
412-2 | Employee training on human rights policies or procedures | Human Rights |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | ー |
GRI 413: Local Communities 2016 | ||
413-1 | Operations with local community engagement, impact assessments, and development programs | Contribution to Regional Community Development |
413-2 | Operations with significant actual and potential negative impacts on local communities | ー |
GRI 414: Supplier Social Assessment 2016 | ||
414-1 | New suppliers that were screened using social criteria | Promotion of Social Responsibility in the Value Chain |
414-2 | Negative social impacts in the supply chain and actions taken |
Promotion of Social Responsibility in the Value Chain ESG Data-Social |
GRI 415: Public Policy 2016 | ||
415-1 | Political contributions |
Fair Operating Practices (Three cases totaling \130,000 in fiscal 2023) |
GRI 416: Customer Health and Safety 2016 | ||
416-1 | Assessment of the health and safety impacts of product and service categories | Safety and Quality of Products and Services |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Safety and Quality of Products and Services |
GRI 417: Marketing and Labeling 2016 | ||
417-1 | Requirements for product and service information and labeling |
Safety and Quality of Products and Services Sustainable Resource Use Environmentally Friendly Products and Services |
417-2 | Incidents of non-compliance concerning product and service information and labeling | Not applicable |
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 and losses of customer data | Information Security and Personal Information Protection |
GRI 419: Socioeconomic Compliance 2016 | ||
419-1 | Non-compliance with laws and regulations in the social and economic area | Compliance |
SASB Standards Comparative Table
The Yamaha Group has prepared the following comparative table to indicate the location of information on its initiatives based on the standards for the Toys & Sporting Goods industry of the consumer goods sectors described in the Sustainable Industry Classification System® of the Sustainability Accounting Standards Board (SASB).
Sustainability Disclosure Topics & Metrics
Chemical & Safety Hazards of Products
Metrics | Code | Relevant Initiatives and Location of Information |
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Number of (1) recalls and (2) total units recalled |
CG-TS-250a.1 | The Company has defined procedures and workflows for use in the event that a product defect or product- or service-related accident occur, which include notifying the relevant authorities as legally required and promptly providing recall and other information necessary for ensuring customer safety in the appropriate manner. When such issues are deemed particularly serious or urgent, the Company will take the necessary steps to inform customers via the channels viewed as appropriate based on sales and usage trends. Such channels may include announcements via websites, press conferences, newspapers, specialized magazines, social media, direct mailings, and telephone calls. Relevant information can be found in the following portions of Yamaha’s corporate website. >Safety and Quality of Products and Services (Product and Service Safety) Important Notifications for Users of Yamaha Products (in Japanese only) There were no new recall announcements in fiscal 2023. |
Number of Letters of Advice (LOA) received | CG-TS-250a.2 | ― |
Total amount of monetary losses as a result of legal proceedings associated with product safety | CG-TS-250a.3 | Please refer to the following portion of Yamaha’s corporate website for information on product safety and regulatory compliance initiatives. Safety and Quality of Products and Services |
Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products | CG-TS-250a.4 |
To ensure compliance with regulations and standards for chemical substances around the world, the Company has implemented a management system for chemical substances contained in products and established its own Standards for Chemical Content in Products. These standards have been used to manage chemical substances across the supply chain during the product design and development phases. In addition, exhaustive management of chemical substances is practiced and steps are taken to reduce emissions of these substances from production processes based on the Yamaha Group Chemical Substances Usage Standard. Safety and Quality of Products and Services (Product and Service Safety) Prevention of Pollution and Chemical Substance Management (Chemical Substance Management and Emission Reduction) |
Labour Conditions in the Supply Chain
Metrics | Code | Relevant Initiatives and Location of Information |
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Number of facilities audited to a social responsibility code of conduct | CG-TS-430a.1 | The Yamaha Group requests that suppliers comply with the Yamaha Supplier CSR Code of Conduct and conducts regular assessments to confirm the status of compliance. Assessments take the form of self-assessment questionnaires, and on-site assessments are not performed. However, the Group does intend to begin on-site assessments in the future. Please refer to the following portion of Yamaha’s corporate website for more information. Promotion of Social Responsibility in the Value Chain |
Direct suppliers’ social responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) priority nonconformances and (b) other nonconformances |
CG-TS-430a.2 | The Yamaha Group confirms the status of compliance with the Yamaha Supplier CSR Code of Conduct via self-assessment questionnaires. In fiscal 2023, self-assessments were administered to 60 suppliers with which transactions were commenced. In addition, a simultaneous supplier self-assessment was administered via questionnaires submitted to 2,273 existing suppliers, or roughly 90% of all existing suppliers (simultaneous supplier self-assessments of existing suppliers are conducted once every three years). Please refer to the following portion of Yamaha’s corporate website for information on the results of said assessment. Promotion of Social Responsibility in the Value Chain |
Activity Metrics
Metrics | Code | Location of Information |
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Annual production | CG-TS-000.A |
The Company does not disclose information on the number of units produced, but it does disclose information on revenue by segment. Flash report |
Number of manufacturing facilities, percentage outsourced | CG-TS-000.B | Corporate Profile |
ISO 26000 Comparative Table
The Yamaha Group prepares its sustainability reports with reference to the International Organization for Standardization (ISO) 26000. The following is a comparative table describing the Group’s initiatives in relation to the seven core subjects of ISO 26000.
Core Subjects | Issues | Location of Information |
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Organizational governance | 1:Decision-making processes and structure | Corporate Governance Sustainability Management Compliance Risk Management Yamaha Group Tax Compliance Dialogue with Shareholders and Investors |
Human Rights | 1:Due diligence 2:Human rights risk situations 3:Avoidance of complicity 4:Resolving grievance 5:Discrimination and vulnerable groups 6:Civil and political rights 7:Economic, social and cultural rights 8:Fundamental principles and rights at work |
Human Rights Promotion of Diversity, Equity, and Inclusion Compliance Promotion of Work-Life Balance Communication between Labor and Management |
Labour practices |
1: Employment and employment relationshipsbr>
2: Conditions of work and social protection 3: Social dialogue 4: Health and safety at work 5: Human development and training in the workplace |
Promotion of Diversity, Equity, and Inclusion Communication between Labor and Managemen Engagement with Stakeholders Employee Health and Safety Human Resources Development |
The environment | 1: Prevention of pollution 2: Sustainable resource use 3: Climate change mitigation and adaptation 4: Protection of the environment, biodiversity and restoration of natural habitats |
Environmental Management Prevention of Pollution and Chemical Substance Management Environmentally Friendly Products and Services Sustainable Resource Use Response to Climate Change Protection of Biodiversity |
Fair operating practices |
1: Anti-corruption 2: Responsible political involvement 3: Fair competition 4: Promoting social responsibility in the value chain 5: Respect for property rights |
Fair Operating Practices Promotion of Social Responsibility in the Value Chain Intellectual Property |
Consumer issues | 1: Fair marketing, factual and unbiased information and fair contractual practices 2: Protecting consumers' health and safety 3: Sustainable consumption 4: Consumer service, support, and complaint and dispute resolution 5: Consumer data protection and privacy 6: Access to essential services 7: Education and awareness |
Safety and Quality of Products and Services Improvement of Customer Satisfaction Information Security and Personal Information Protection |
Community involvement and development | 1: Community involvement 2: Education and culture 3: Employment creation and skills development 4: Technology development and access 5: Wealth and income creation 6: Health 7: Social investment |
Contribution to Regional Community Development Engagement with Stakeholders |