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
102-2* Activities, brands, products, and services
102-3* Location of headquarters
102-4* Location of operations
102-5* Ownership and legal form
102-6* Markets served
102-7* Scale of the organization
102-8* Information on employees and other workers
102-9* Supply chain
102-10* Significant changes to the organization and its supply chain
  • -
102-11* Precautionary Principle or approach
102-12* External initiatives
102-13* Membership of associations
2. Strategy
102-14* Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
3. Ethics and integrity
102-16* Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
4. Governance
102-18* Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
  • -
102-24 Nominating and selecting the highest governance body
102-25 Conflicts of interest
102-26 Role of highest governance body in setting purpose, values, and strategy
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body’s performance
  • -
102-29 Identifying and managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body’s role in sustainability reporting
102-33 Communicating critical concerns
102-34 Nature and total number of critical concerns
102-35 Remuneration policies
102-36 Process for determining remuneration
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
102-41* Collective bargaining agreements
102-42* Identifying and selecting stakeholders
102-43* Approach to stakeholder engagement
102-44* Key topics and concerns raised
6. Reporting practice
102-45* Entities included in the consolidated financial statements
102-46* Defining report content and topic Boundaries
102-47* List of material topics
102-48* Restatements of information
  • -
102-49* Changes in reporting
  • -
102-50* Reporting period
102-51* Date of most recent report
102-52* Reporting cycle
102-53* Contact point for questions regarding the report Sustainability Group
General Administration 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.
102-55* GRI content index
102-56* 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
201-2 Financial implications and other risks and opportunities due to climate change
  • -
201-3 Defined benefit plan obligations and other retirement plans
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
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
205-3 Confirmed incidents of corruption and actions taken
  • -
GRI 206 : Anti-competitive Behavior
Management approach : Fair Trade Practice
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
  • -
Standards Disclosure Title Location on Yamaha Website
GRI 300s : Environmental
GRI 301 : Materials
Management approach : Use of Sustainable Resources
301-1 Materials used by weight or volume
301-2 Recycled input materials used
  • -
301-3 Reclaimed products and their packaging materials
  • -
GRI 302 : Energy
Management approach : Climate Change Mitigation and Adaptation
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
GRI 303 : Water and Effluents
Management approach : Use of Sustainable Resources
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
GRI 304 : Biodiversity
Management approach : Use of Sustainable Resources, 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
  • -
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
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
GRI 306 : Effluents and Waste
Management approach : Prevention of Pollution, Use of Sustainable Resources
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
306-3 Significant spills No spills occurred.
306-4 Transport of hazardous waste
  • -
306-5 Water bodies affected by water discharges and/or runoff
  • -
GRI 307 : Environmental Compliance
Management approach : Prevention of Pollution
307-1 Non-compliance with environmental laws and regulations No issues of non-compliance occurred.
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, Green Procurement Standards
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken
Standards Disclosure Title Location on Yamaha Website
GRI 400s : Social
GRI 401 : Employment
Management approach : Promotion of Diversity and Inclusion, Promoting Work-Life Balance
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  • -
401-3 Parental leave
GRI 402 : Labor/Management Relations
Management approach : Communication with Employees
402-1 Minimum notice periods regarding operational changes
  • -
GRI 403 : Occupational Health and Safety
Management approach : Health and Safety
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
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
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
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
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
GRI 405 : Diversity and Equal Opportunity
Management approach : Promotion of Diversity and Inclusion
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
  • -
(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
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
  • -
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
  • -
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
412-2 Employee training on human rights policies or procedures
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
  • -
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
414-2 Negative social impacts in the supply chain and actions taken
GRI 415 : Public Policy
Management approach : Responsible Participation in Politics, Yamaha Compliance Code of Conduct
415-1 Political contributions
  • -
GRI 416 : Customer Health and Safety
Management approach : Ensuring Product Safety, Product Information Disclosure
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
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
417-2 Incidents of non-compliance concerning product and service information and labeling
  • -
417-3 Incidents of non-compliance concerning marketing communications
  • -
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
  • -
GRI 419 : Socioeconomic Compliance
Management approach : Compliance
419-1 Non-compliance with laws and regulations in the social and economic area