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GRI Standards Reference Table

■GRI 1:Foundation

Statement of use JATCO Ltd referred to the GRI Standards to report the information stated in this reference table regarding the period from April 1, 2024 to March 31, 2025.
GRI used GRI 1: Foundation 2021

■GRI 2:General Disclosures 2021

Disclosure Location
1.The organization and its reporting practices
2-1 Organizational details Corporate Information
2-2 Entities included in the organization's sustainability reporting Editorial Policy
Corporate Information
2-3 Reporting period, frequency and contact point Editorial Policy
2-4 Restatements of information
2-5 External assurance
2.Activities and workers
2-6 Activities, value chain and other business relationships History of Value Creation
Core Technologies
Sustainable and Responsible Sourcing
2-7 Employees Social data
2-8 Workers who are not employees
3.Governance
2-9 Governance structure and composition Commitment to corporate governance
2-10 Nomination and selection of the highest governance body Commitment to corporate governance
2-11 Chair of the highest governance body Commitment to corporate governance
2-12 Role of the highest governance body in overseeing the management of impacts Commitment to corporate governance
2-13 Delegation of responsibility for managing impacts Commitment to corporate governance
2-14 Role of the highest governance body in sustainability reporting Materialities (key issues)
Commitment to corporate governance
2-15 Conflicts of interest Signing of the Declaration of Partnership Building
Strengthening compliance
2-16 Communication of critical concerns Strengthening compliance
Risk management initiatives
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body Commitment to corporate governance
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio
4.Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message
Message from the Officer in Charge of Sustainability
2-23 Policy commitments Our Approach to Monozukuri
Basic Sustainability Policy
JATCO's Environmental Policy
Human Resource Development Policy
Basic Health and Safety Policy
Declaration on Health Management
Policy and approach relating to quality
Our approach regarding human rights
JATCO's basic approach with respect to the supply chain
2-24 Embedding policy commitments Our Approach to Monozukuri
Basic Sustainability Policy
JATCO's Environmental Policy
Human Resource Development Policy
Basic Health and Safety Policy
Declaration on Health Management
Policy and approach relating to quality
Our approach regarding human rights
JATCO's basic approach with respect to the supply chain
2-25 Processes to remediate negative impacts Our approach regarding human rights
Strengthening compliance
2-26 Mechanisms for seeking advice and raising concerns Strengthening compliance
2-27 Compliance with laws and regulations Strengthening compliance
2-28 Membership associations Our Approach to Monozukuri
5.Stakeholder engagement
2-29 Approach to stakeholder engagement Stakeholder Engagement
2-30 Collective bargaining agreements

■GRI 3:Material Topics 2021

Disclosure Location
1.Guidance to determine material topics
3-1 Process to determine material topics Materialities (key issues)
3-2 List of material topics Materialities (key issues)
Materialities (key issues) and our vision
3-3 Management of material topics Materialities (Key Issues)
Materialities (key issues) and Our Vision
Environment
Business
Society
Human Capital
Business Foundation

■GRI Topic Standards

Disclosure Location
201 Economic Performance 2016
201-1 Direct economic value generated and distributed Corporate Information
History of Value Creation
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
202 Market Presence 2016
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
203 Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Community Development
Social Contribution Activities
203-2 Significant indirect economic impacts
204 Procurement Practices 2016
204-1 Proportion of spending on local suppliers
205 Anti-corruption 2016
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures Strengthening compliance
205-3 Confirmed incidents of corruption and actions taken
206 Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
207 Tax 2019
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting
301 Materials 2016
301-1 Materials used by weight or volume Material Balance
301-2 Recycled input materials used Building a Circular Economy
301-3 Reclaimed products and their packaging materials Building a Circular Economy
302 Energy 2016
302-1 Energy consumption within the organization Material balance
Carbon Neutrality Initiatives
Production Area Efforts
302-2 Energy consumption outside of the organization Total Product Life Cycle Initiatives
302-3 Energy intensity Material Balance
302-4 Reduction of energy consumption Material balance
Continuous efforts to reduce environmental impact, based on the
PDCA cycle
FY2024 CO2 Emissions Results (Global)
302-5 Reductions in energy requirements of products and services Environmental Management
Pursuit of Energy Efficiency
Promotion of Decarbonization
303 Water and Effluents 2018
303-1 Interactions with water as a shared resource Air, Water and Soil Conservation
303-2 Management of water discharge-related impacts Air, Water and Soil Conservation
303-3 Water withdrawal Material Balance
303-4 Water discharge Material Balance
303-5 Water consumption Material Balance
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
304-2 Significant impacts of activities, products and services on biodiversity
304-3 Habitats protected or restored Social Contribution Activities
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
305 Emissions 2016
305-1 Direct (Scope 1) GHG emissions Carbon Neutrality Initiatives
305-2 Energy indirect (Scope 2) GHG emissions Carbon Neutrality Initiatives
305-3 Other indirect (Scope 3) GHG emissions Total Product Life Cycle Initiatives
305-4 GHG emissions intensity Continuous efforts to reduce environmental impact, based on the
PDCA (Plan-Do-Check-Act) Cycle
Carbon Neutrality Initiatives
305-5 Reduction of GHG emissions FY2024 Environmental Results
Material balance
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Management of chemical substances
Environmental Data for Each Production Base
306 Waste 2020
306-1 Waste generation and significant waste-related impacts Building a Circular Economy
306-2 Management of significant waste-related impacts Building a Circular Economy
306-3 Waste generated Material balance
Initiatives for waste management
Management of chemical substances
306-4 Waste diverted from disposal Initiatives for waste management
306-5 Waste directed to disposal Initiatives for Unit Repair and Regeneration
308 Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria Sustainable and Responsible Sourcing
308-2 Negative environmental impacts in the supply chain and actions taken Sustainable and Responsible Sourcing
401 Employment 2016
401-1 New employee hires and employee turnover Social data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave Social data
402 Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes
403 Occupational Health and Safety 2018
403-1 Occupational health and safety management system Occupational Safety and Health
403-2 Hazard identification, risk assessment, and incident investigation Occupational Safety and Health
403-3 Occupational health services Occupational Safety and Health
403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Safety and Health
403-5 Worker training on occupational health and safety Occupational Safety and Health
403-6 Promotion of worker health Initiatives for health management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Occupational Safety and Health
403-8 Workers covered by an occupational health and safety management system Basic Health and Safety Policy
403-9 Work-related injuries Safety activity management metrics
403-10 Work-related ill health Health Management Activity Management Metrics
404 Training and Education 2016
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs Career Development
404-3 Percentage of employees receiving regular performance and career development reviews Career Development
405 Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Diversity & Inclusion
Human Rights Management
Strengthening compliance
405-2 Ratio of basic salary and remuneration of women to men
406 Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken
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
408 Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
409 Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
410 Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures
411 Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples
413 Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs
Community Development
Social Contribution Activities
413-2 Operations with significant actual and potential negative impacts on local communities
414 Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
Sustainable and Responsible Sourcing
414-2 Negative social impacts in the supply chain and actions taken
415 Public Policy 2016
415-1 Political contributions
416 Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Quality that Brings Trust
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
417 Marketing and Labeling 2016
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
418 Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data