GRI Content Index

The table is a comparison of the Sustainability Reporting Standards for the Global Reporting Initiative (GRI) and Yamaha Group initiatives.

* Core Performance Indicators

Standards	Disclosure Title	Location on Yamaha Website
GRI 102: General Disclosures
1. Organizational profile
102-1^*	Name of the organization	Corporate Profile
102-2^*	Activities, brands, products, and services	Products & Services Businesses
102-3^*	Location of headquarters	Corporate Profile
102-4^*	Location of operations	Locations
102-5^*	Ownership and legal form	Corporate Profile
102-6^*	Markets served	Businesses Securities report (Page 6) (in Japanese only)
102-7^*	Scale of the organization	Corporate Profile Securities report (Pages 2-14) (in Japanese only) Our Performance Financial Data
102-8^*	Information on employees and other workers	Yamaha Group Social Data Securities report (Page 11) (in Japanese only)
102-9^*	Supply chain	Sustainability Issues in the Value Chain Promotion of Social Responsibility in the Value Chain Securities report (Pages 7-10) (in Japanese only)
102-10^*	Significant changes to the organization and its supply chain	-
102-11^*	Precautionary Principle or approach	UN Global Compact Risk Management Environmental Management Prevention of Pollution Environmentally Friendly Products and Services Product/Service Safety
102-12^*	External initiatives	Sustainability Management UN Global Compact
102-13^*	Membership of associations	SoundUD™ Consortium (in Japanese only) News release (in Japanese only)
2. Strategy
102-14^*	Statement from senior decision-maker	Message from the President
102-15^*	Key impacts, risks, and opportunities	Message from the President Sustainability Management Sustainability Issues in the Value Chain Securities report (Pages 14-26) (in Japanese only)
3. Ethics and integrity
102-16^*	Values, principles, standards, and norms of behavior	Yamaha Philosophy Promises to Stakeholders Yamaha Compliance Code of Conduct Yamaha Group Sustainability Policy
102-17	Mechanisms for advice and concerns about ethics	Compliance
4. Governance
102-18^*	Governance structure	Corporate Governance Corporate Governance Policies and Report
102-19	Delegating authority	Corporate Governance Sustainability Management
102-20	Executive-level responsibility for economic, environmental, and social topics	Corporate Governance Sustainability Management Environmental Management Health and Safety
102-21	Consulting stakeholders on economic, environmental, and social topics	Engagement with Stakeholders Sustainability Management Information Disclosure (Communication with Shareholders and Investors) Communication with Employees Connections with Local Communities
102-22	Composition of the highest governance body and its committees	Corporate Governance Corporate Governance Policies and Report Securities report (Pages 46-53) (in Japanese only)
102-23	Chair of the highest governance body	-
102-24	Nominating and selecting the highest governance body	Corporate Governance Corporate Governance Policies and Report Securities report (Pages 46-53) (in Japanese only)
102-25	Conflicts of interest	Corporate Governance Corporate Governance Policies and Report
102-26	Role of highest governance body in setting purpose, values, and strategy	Sustainability Management Environmental Management
102-27	Collective knowledge of highest governance body	Sustainability Management Environmental Management
102-28	Evaluating the highest governance body’s performance	-
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Management Risk Management Environmental Management
102-30	Effectiveness of risk management processes	Sustainability Management Risk Management Environmental Management
102-31	Review of economic, environmental, and social topics	Sustainability Management Environmental Management
102-32	Highest governance body’s role in sustainability reporting	Sustainability Management
102-33	Communicating critical concerns	Corporate Governance Compliance Corporate Governance Policies and Report
102-34	Nature and total number of critical concerns	Corporate Governance Compliance Corporate Governance Policies and Report
102-35	Remuneration policies	Corporate Governance Corporate Governance Policies and Report SSecurities report (Pages 63-64) (in Japanese only)
102-36	Process for determining remuneration	Corporate Governance Corporate Governance Policies and Report SSecurities report (Pages 63-64) (in Japanese only)
102-37	Stakeholders’ involvement in remuneration	-
102-38	Annual total compensation ratio	-
102-39	Percentage increase in annual total compensation ratio	-
5. Stakeholder engagement
102-40^*	List of stakeholder groups	Engagement with Stakeholders
102-41^*	Collective bargaining agreements	Communication with Employees Yamaha Group Social Data
102-42^*	Identifying and selecting stakeholders	Engagement with Stakeholders
102-43^*	Approach to stakeholder engagement	Engagement with Stakeholders Communication with Employees Connections with Local Communities Improvement of Customer Satisfaction Information Disclosure (Communication with Shareholders and Investors)
102-44^*	Key topics and concerns raised	Sustainability Management
6. Reporting practice
102-45^*	Entities included in the consolidated financial statements	Securities report (Pages 9-12) (in Japanese only)
102-46^*	Defining report content and topic Boundaries	Sustainability Issues in the Value Chain Sustainability Management Editorial Policy
102-47^*	List of material topics	Sustainability Issues in the Value Chain Sustainability Management
102-48^*	Restatements of information	-
102-49^*	Changes in reporting	Sustainability Management Editorial Policy
102-50^*	Reporting period	Editorial Policy
102-51^*	Date of most recent report	Editorial Policy
102-52^*	Reporting cycle	Editorial Policy
102-53^*	Contact point for questions regarding the report	Sustainability Group Corporate Planning Division Yamaha Corporation
102-54^*	Claims of reporting in accordance with the GRI Standards	This report has been prepared in accordance with the GRI Standards: Core option. Editorial Policy
102-55^*	GRI content index	GRI Content Index
102-56^*	Third-party Verification	Third-party Verification

Standards	Disclosure Title	Location on Yamaha Website
GRI 200s: Economic
GRI 201: Economic Performance
201-1	Direct economic value generated and distributed	Our Performance Expenditures for social contributions
201-2	Financial implications and other risks and opportunities due to climate change	Climate Change Mitigation and Adaptation
201-3	Defined benefit plan obligations and other retirement plans	Securities report (Page 81) (in Japanese only)
201-4	Financial assistance received from government	-
GRI 202: Market Presence
Management approach:Community Involvement and Development, Human Resource Development
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	-
202-2	Proportion of senior management hired from the local community	-
GRI 203: Indirect Economic Impacts
Management approach: Community Involvement and Development
203-1	Infrastructure investments and services supported	Community Involvement and Development
203-2	Significant indirect economic impacts	-
GRI 204: Procurement Practices
Management approach: Promotion of Social Responsibility in the Value Chain
204-1	Proportion of spending on local suppliers	-
GRI 205: Anti-corruption
Management approach: Prevention of Corruption, Responsible Participation in Politics, Compliance, Yamaha Compliance Code of Conduct
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	UN Global Compact Yamaha Compliance Code of Conduct Compliance Prevention of Corruption Responsible Participation in Politics
205-3	Confirmed incidents of corruption and actions taken	Not applicable
GRI 206: Anti-competitive Behavior
Management approach: Fair Trade Practice
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Fair Competition Violations
GRI 207: Tax
207-1	Approach to tax	Tax Compliance
207-2	Tax governance, control, and risk management	Tax Compliance
207-3	Stakeholder engagement and management of concerns related to tax	Tax Compliance
207-4	Country-by-country reporting	-

Standards	Disclosure Title	Location on Yamaha Website
GRI 300s: Environmental
GRI 301: Materials
Management approach: Sustainable Resource Use
301-1	Materials used by weight or volume	Sustainable Resource Use Yamaha Group Environmental Data
301-2	Recycled input materials used	Environmentally Friendly Products and Services Yamaha Group Environmental Data
301-3	Reclaimed products and their packaging materials	Environmentally Friendly Products and Services Yamaha Group Environmental Data
GRI 302: Energy
Management approach: Climate Change Mitigation and Adaptation
302-1	Energy consumption within the organization	Climate Change Mitigation and Adaptation Yamaha Group Environmental Data
302-2	Energy consumption outside of the organization	Yamaha Group Environmental Data
302-3	Energy intensity	Yamaha Group Environmental Data
302-4	Reduction of energy consumption	Yamaha Group Environmental Data
302-5	Reductions in energy requirements of products and services	Yamaha Group Environmental Data
GRI 303: Water and Effluents
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
303-3	Water withdrawal	Yamaha Group Environmental Data / Sustainable Resource Use
303-4	Water discharge	Yamaha Group Environmental Data / Prevention of Pollution
303-5	Water consumption	Yamaha Group Environmental Data / Sustainable Resource Use
GRI 304: Biodiversity
Management approach: Sustainable Resource Use, Yamaha Group Timber Procurement Policy, Protection of 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	Protection of Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-
GRI 305: Emissions
Management approach: Prevention of Pollution, Climate Change Mitigation and Adaptation
305-1	Direct (Scope 1) GHG emissions	Climate Change Mitigation and Adaptation Yamaha Group Environmental Data
305-2	Energy indirect (Scope 2) GHG emissions	Climate Change Mitigation and Adaptation Yamaha Group Environmental Data
305-3	Other indirect (Scope 3) GHG emissions	Climate Change Mitigation and Adaptation Yamaha Group Environmental Data
305-4	GHG emissions intensity	Climate Change Mitigation and Adaptation Yamaha Group Environmental Data
305-5	Reduction of GHG emissions	Climate Change Mitigation and Adaptation Yamaha Group Environmental Data
305-6	Emissions of ozone-depleting substances (ODS)	Prevention of Pollution (Protecting the Ozone Layer)
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Yamaha Group Environmental Data
GRI 306: Waste
Management approach: Prevention of Pollution, Sustainable Resource Use
306-1	Waste generation and significant waste-related impacts	Prevention of Pollution Sustainable Resource Use
306-2	Management of significant waste-related impacts	Prevention of Pollution Sustainable Resource Use
306-3	Waste generated	Yamaha Group Environmental Data
306-4	Waste diverted from disposal	Yamaha Group Environmental Data
306-5	Waste directed to disposal	Yamaha Group Environmental Data
GRI 307: Environmental Compliance
Management approach: Prevention of Pollution
307-1	Non-compliance with environmental laws and regulations	Not applicable
GRI 308: Supplier Environmental Assessment
Management approach: : Promotion of Social Responsibility in the Value Chain, Yamaha Group Purchasing Philosophy, Yamaha Supplier CSR Code of Conduct, Yamaha Group Green Procurement Policy
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

Standards	Disclosure Title	Location on Yamaha Website
GRI 400s: Social
GRI 401: Employment
Management approach: Promotion of Diversity and Inclusion, Promotion of Work-Life Balance
401-1	New employee hires and employee turnover	Yamaha Group Social Data
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 leave	Yamaha Group Social Data
GRI 402: Labor / Management Relations
Management approach: Communication with Employees
402-1	Minimum notice periods regarding operational changes	Communication with Employees
GRI 403: Occupational Health and Safety
403-1	Occupational health and safety management system	Health and Safety / Basic Policy and Framework on Health and Safety
403-2	Hazard identification, risk assessment, and incident investigation	Health and Safety / Preventing Occupational Accidents
403-3	Occupational health services	Health and Safety
403-4	Worker participation, consultation, and communication on occupational health and safety	Health and Safety / Basic Policy and Framework on Health and Safety, Formal Labor Agreement Concerning Safety and Health
403-5	Worker training on occupational health and safety	Health and Safety
403-6	Promotion of worker health	Health and Safety / Maintaining and Ensuring Employee Health
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	Health and Safety
403-9	Work-related injuries	Health and Safety Yamaha Group Social Data
403-10	Work-related ill health	-
GRI 404: Training and Education
Management approach: Human Resource Development
404-1	Average hours of training per year per employee	Human Resource Development Yamaha Group Social Data
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development
GRI 405: Diversity and Equal Opportunity
Management approach: Promotion of Diversity and Inclusion
405-1	Diversity of governance bodies and employees	Yamaha Group Social Data
405-2	Ratio of basic salary and remuneration of women to men	Respect for Human Rights (Enforce fair treatment regardless of gender, including same base salary regardless of gender)
GRI 406: Non-discrimination
Management approach: Respect for Human Rights, Yamaha Group Human Rights Policy, Yamaha Compliance Code of Conduct, Yamaha Supplier CSR Code of Conduct
406-1	Incidents of discrimination and corrective actions taken	Compliance
GRI 407: Freedom of Association and Collective Bargaining
Management approach: Communication with Employees, Respect for Human Rights, Yamaha Group Human Rights Policy, Yamaha Compliance Code of Conduct, Yamaha Supplier CSR Code of Conduct, Promotion of Social Responsibility in the Value Chain
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	-
GRI 408: Child Labor
Management approach: Respect for Human Rights, Yamaha Group Human Rights Policy, Yamaha Compliance Code of Conduct, Yamaha Supplier CSR Code of Conduct, Promotion of Social Responsibility in the Value Chain
408-1	Operations and suppliers at significant risk for incidents of child labor	Respect for Human Rights Promotion of Social Responsibility in the Value Chain
GRI 409: Forced or Compulsory Labor
Management approach: Respect for Human Rights, Yamaha Group Human Rights Policy, Yamaha Compliance Code of Conduct, Yamaha Supplier CSR Code of Conduct, Promotion of Social Responsibility in the Value Chain
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Respect for Human Rights Promotion of Social Responsibility in the Value Chain Modern Slavery Act Statement
GRI 410: Security Practices
410-1	Security personnel trained in human rights policies or procedures	-
GRI 411: Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	-
GRI 412: Human Rights Assessment
Management approach: Respect for Human Rights, Yamaha Group Human Rights Policy, Yamaha Compliance Code of Conduct, Yamaha Supplier CSR Code of Conduct, Promotion of Social Responsibility in the Value Chain
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	Respect for Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-
GRI 413: Local Communities
Management approach: Community Involvement and Development
413-1	Operations with local community engagement, impact assessments, and development programs	Connections with Local Communities Contribution to Regional Community Development
413-2	Operations with significant actual and potential negative impacts on local communities	-
GRI 414: Supplier Social Assessment
Management approach: Promotion of Social Responsibility in the Value Chain , Yamaha Group Purchasing Philosophy, Yamaha Supplier CSR Code of Conduct
414-1	New suppliers that were screened using social criteria	Promotion of Social Responsibility in the Value Chain Yamaha Group Social Data
414-2	Negative social impacts in the supply chain and actions taken	Promotion of Social Responsibility in the Value Chain
GRI 415: Public Policy
Management approach: Responsible Participation in Politics, Yamaha Compliance Code of Conduct
415-1	Political contributions	1 cases 30,000 yen
GRI 416: Customer Health and Safety
Management approach: Product/Service Safety, Product Information Disclosure
416-1	Assessment of the health and safety impacts of product and service categories	Product/Service Safety Product Information Disclosure
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Product/Service Safety Product Information Disclosure
GRI 417: Marketing and Labeling
Management approach: Product Information Disclosure, Sustainable Consumption, Yamaha Eco-Products program
417-1	Requirements for product and service information and labeling	Product Information Disclosure Sustainable Consumption Yamaha Eco-Products program
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
Management approach: Personal Information Protection, Privacy Policy
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Personal Information Protection
GRI 419: Socioeconomic Compliance
Management approach: Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	Compliance

GRI Content Index

Sustainability Management

Activities Report

Related information and data

Policies and Guidelines