GRI Content Index

Code Requirements Relevant Sections in 2026 Edition Page
GRI 2: General Disclosures 2021
2-1 Organizational details At a Glance
Domestic Business
Overseas Business
Company Outline
8–10
2-2 Entities included in the organization’s sustainability reporting Editorial Policy / Update History > Editorial Policy > Scope 85
2-3 Reporting period, frequency and contact point Editorial Policy / Update History > Editorial Policy > Period Covered
Inquiry (Only in Japanese)
85
2-4 Restatements of information Editorial Policy / Update History > Update History 85
2-5 External assurance — —
2-6 Activities, value chain and other business relationships Domestic Business
Overseas Business
Quality Assurance > Fundamental Approach > Processes Behind Products and Services
Human Rights > Fundamental Approach, Respect for Human Rights Across the Supply Chain
9–10, 50, 60
2-7 Employees Environment / Human Resources Data > Social Data > Employees —
2-8 Workers who are not employees Environment / Human Resources Data > Social Data > Employees —
2-9 Governance structure and composition Promotion of Sustainability > Sustainability Promotion Structure
Corporate Governance > Corporate Governance System
26, 79
2-10 Nomination and selection of the highest governance body — —
2-11 Chair of the highest governance body Corporate Governance > Corporate Governance System > Board of Directors 79
2-12 Role of the highest governance body in overseeing the management of impacts Promotion of Sustainability > Sustainability Promotion Structure
Environmental Management > Environmental Management Structure
26, 35
2-13 Delegation of responsibility for managing impacts Promotion of Sustainability > Sustainability Promotion Structure
Environmental Management > Environmental Management Structure
Digital Transformation (DX) Promotion > Fundamental Approach > Promotion Structure
Safety and Health > Safety
Safety and Health > Health and productivity management promotion systems
Corporate Governance > Corporate Governance System
26, 35, 59, 67, 69, 79
2-14 Role of the highest governance body in sustainability reporting Promotion of Sustainability > Sustainability Promotion Structure 26
2-15 Conflicts of interest Corporate Governance > Corporate Governance System > Conflicts of Interest 79
2-16 Communication of critical concerns Environmental Management > Environmental Management Structure
Corporate Governance > Corporate Governance System
35, 79
2-17 Collective knowledge of the highest governance body Promotion of Sustainability > Sustainability Promotion Structure
Corporate Governance > Corporate Governance System
Human Resources Development > Fundamental Approach > Workplace Creation Activities
Compliance > Promotion Structure > Initiatives > Compliance Education
26, 65, 79, 82
2-18 Evaluation of the performance of the highest governance body — —
2-19 Remuneration policies — —
2-20 Process to determine remuneration — —
2-21 Annual total compensation ratio — —
2-22 Statement on sustainable development strategy Message from the President 2–3
2-23 Policy commitments Stakeholder Engagement > Daihatsu Sustainability Basic Policy
Environmental Initiatives > Fundamental Approach
Product Safety > Fundamental Approach
Human Rights > Commitment for the Respect for Human Rights, Respect for Human Rights Across the Supply Chain, Education Related to Human Rights
Safety and Health > Fundamental Approach
Risk Management > Fundamental Approach
Compliance > Fundamental Approach
27, 31, 55, 60–61, 67, 80, 82
2-24 Embedding policy commitments Promotion of Sustainability
Environmental Management > Fundamental Approach
Environmental Management > Education and Awareness-Raising
Environmental Management > Daihatsu Environmental Communication System
Human Rights > Commitment for the Respect for Human Rights, Respect for Human Rights Across the Supply Chain, Education Related to Human Rights
Safety and Health > Safety
Risk Management > Risk Management Process
Compliance > Compliance Promotion Structure
25–26, 35–37, 60–61, 67–68, 80, 82
2-25 Processes to remediate negative impacts Promotion of Sustainability
Fundamental Approach > 2025 Review of the Seventh Daihatsu Environmental Action Plan (2025 Targets)
Environmental Management > Daihatsu Environmental Communication System
Human Rights > Education Related to Human Rights > Corrective Action Process
Corporate Governance > Compliance > Whistle-blowing System
25–26, 37, 61, 83
2-26 Mechanisms for seeking advice and raising concerns Compliance > Whistle-blowing System 83
2-27 Compliance with laws and regulations Environmental Management > Fundamental Approach > Initiatives > Risk Management Relating to Environmental Laws and Regulations
Compliance > Fundamental Approach
35, 82
2-28 Membership associations Stakeholder Engagement 28
2-29 Approach to stakeholder engagement Instilling Our Corporate Philosophy > Efforts to Instill Our Corporate Philosophy
Stakeholder Engagement
Quality Assurance > For Customers
27–29, 53
2-30 Collective bargaining agreements Environment / Human Resources Data > Social Data > Employees —
GRI 3: Material Topics 2021
3-1 Process to determine material topics Promotion of Sustainability 25–26
3-2 List of material topics Promotion of Sustainability 25–26
3-3 Management of material topics Environmental Initiatives
Environmental Management
Quality Assurance
Product Safety
Digital Transformation (DX) Promotion
Human Rights
Diversity and Inclusion
Human Resources Development
Safety and Health
Social Contribution
Corporate Governance
Risk Management
Compliance
31–37, 50–53, 55–76, 79–84
GRI 101: Biodiversity 2024
101-1 Policies to halt and reverse biodiversity loss NP Challenge > Conservation of Biodiversity 47
101-2 Management of biodiversity impacts NP Challenge > Conservation of Biodiversity 47–48
101-3 Access and benefit-sharing — —
101-4 Identification of biodiversity impacts NP Challenge > Conservation of Biodiversity > Initiatives 47–48
101-5 Locations with biodiversity impacts NP Challenge > Conservation of Biodiversity > Initiatives 47–48
101-6 Direct drivers of biodiversity loss — —
101-7 Changes to the state of biodiversity NP Challenge > Conservation of Biodiversity > Initiatives 47–48
101-8 Ecosystem services — —
GRI 201: Economic Performance 2016
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 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 — —
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported CE Challenge > End-of-life Vehicle Recycling Initiatives 46
203-2 Significant indirect economic impacts Product Safety
Social Contribution
55–58, 70–76
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers — —
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption — —
205-2 Communication and training about anti-corruption policies and procedures Compliance > Promotion Structure > Initiatives 82
205-3 Confirmed incidents of corruption and actions taken Compliance > Promotion Structure > Initiatives > Prevention of Bribery 82
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices — —
GRI 207: Tax 2019
207-1 Approach to tax Compliance > Tax Affairs 84
207-2 Tax governance, control, and risk management Compliance > Tax Affairs 84
207-3 Stakeholder engagement and management of concerns related to tax Compliance > Tax Affairs 84
207-4 Country-by-country reporting — —
GRI 301: Materials 2016
301-1 Materials used by weight or volume Environment / Human Resources Data > Environmental Data > Recycling > Amount of Raw Materials Used —
301-2 Recycled input materials used Environment / Human Resources Data > Environmental Data > Recycling > Amount of Parts Recycled —
301-3 Reclaimed products and their packaging materials Environment / Human Resources Data > Environmental Data > Recycling > Number of Appropriate End-of-life Vehicle Treatment and Recycling Processed, Recycling Rate, ASR Processing Volume, Amount of Parts Recycled —
GRI 302: Energy 2016
302-1 Energy consumption within the organization Environment / Human Resources Data > Environmental Data > Energy —
302-2 Energy consumption outside of the organization Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) > CO2 Emissions Scope 3 (Other Indirect Emissions) —
302-3 Energy intensity Environment / Human Resources Data > Environmental Data > Energy —
302-4 Reduction of energy consumption Environment / Human Resources Data > Environmental Data > Energy —
302-5 Reductions in energy requirements of products and services Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) > Average CO2 Emissions from New Vehicles: Global —
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Management of Environmental Load Substances > Water Resources 39
303-2 Management of water discharge-related impacts Management of Environmental Load Substances > Water Resources > Initiatives > Purification and Reuse of Waste Water
Management of Environmental Load Substances > Water Resources > Standards for Waste Water
Environment / Human Resources Data > Environmental Data > Water and Air Quality
39
303-3 Water withdrawal Environment / Human Resources Data > Environmental Data > Water > Water Withdrawal —
303-4 Water discharge Environment / Human Resources Data > Environmental Data > Water > Water Discharge
Environment / Human Resources Data > Environmental Data > Water and Air Quality
—
303-5 Water consumption Environment / Human Resources Data > Environmental Data > Water > Water Consumption —
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) —
305-2 Energy indirect (Scope 2) GHG emissions Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) —
305-3 Other indirect (Scope 3) GHG emissions Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) —
305-4 GHG emissions intensity Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) —
305-5 Reduction of GHG emissions Environment / Human Resources Data > Environmental Data > Greenhouse Gases (GHG) > Average CO2 Emissions from New Vehicles: Global —
305-6 Emissions of ozone-depleting substances (ODS) — —
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Management of Environmental Load Substances > Prevention of Air Pollution > Initiatives
Environment / Human Resources Data > Environmental Data > VOC, NOx, SOx
Environment / Human Resources Data > Environmental Data > Water and Air Quality
38
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts CE Challenge > Production 45
306-2 Management of significant waste-related impacts CE Challenge 44–46
306-3 Waste generated Environment / Human Resources Data > Environmental Data > Waste > Amount of Waste —
306-4 Waste diverted from disposal Environment / Human Resources Data > Environmental Data > Recycling > Recycling Rate, Amount of Parts Recycled
Environment / Human Resources Data > Environmental Data > Waste > Amount of Waste
—
306-5 Waste directed to disposal Environment / Human Resources Data > Environmental Data > Waste > Amount of Waste —
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria Environmental Management > Environmental Management Structure > Initiatives Within the Daihatsu Group > Supply Chain Initiatives 35
308-2 Negative environmental impacts in the supply chain and actions taken — —
GRI 401: Employment 2016
401-1 New employee hires and employee turnover Environment / Human Resources Data > Social Data > Employees —
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees — —
401-3 Parental leave Environment / Human Resources Data > Social Data > Employees —
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes — —
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Safety and Health > Safety 67
403-2 Hazard identification, risk assessment, and incident investigation Safety and Health > Safety 67–68
403-3 Occupational health services Safety and Health > Safety 67–68
403-4 Worker participation, consultation, and communication on occupational health and safety Safety and Health > Safety 67–68
403-5 Worker training on occupational health and safety Safety and Health > Safety and Health Education 68
403-6 Promotion of worker health Safety and Health > Health and productivity management 69
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Safety and Health > Securing the Safety of Employees at Partner Companies 68
403-8 Workers covered by an occupational health and safety management system Safety and Health > Safety 67-68
403-9 Work-related injuries Safety and Health > Work Accidents and Illnesses 68
403-10 Work-related ill health Safety and Health > Work Accidents and Illnesses 68
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee Human Resources Development > Education and Career Development 66
404-2 Programs for upgrading employee skills and transition assistance programs Human Resources Development > Education and Career Development 66
404-3 Percentage of employees receiving regular performance and career development reviews Human Resources Development > Employee Evaluation and Feedback 65
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Environment / Human Resources Data > Social Data > Employees —
405-2 Ratio of basic salary and remuneration of women to men — —
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken — —
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 — —
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor — —
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor — —
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures — —
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples — —
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Stakeholder Engagement
Social Contribution
27–28, 70–76
413-2 Operations with significant actual and potential negative impacts on local communities — —
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria Human Rights > Respect for Human Rights Across the Supply Chain > Supplier Sustainability Guidelines 60
414-2 Negative social impacts in the supply chain and actions taken — —
GRI 415: Public Policy 2016
415-1 Political contributions — —
GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Quality Assurance
Product Safety > Third-party Safety Evaluations
50–53, 58
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Quality Assurance > For Customers > Responses to Quality Defects (Recalls, etc.) 53
GRI 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 — —
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data — —