102-1

Name of the organization

• Company Info: Corporate Profile

Activities, brands, products, and services

• Company Info: Corporate Profile
• Company Info, Products and Applications
• Company Info, Technology and Innovation

Location of headquarters

• Company Info: Corporate Profile

Location of operations

• Company Info, Global Operations

Ownership and legal form

• Company Info: Corporate Profile

Markets served

• Company Info, Global Operations

Scale of the organization

• Company Info: Corporate Profile

Information on employees and other workers

• ESG Databook: Personnel Policy and Performance Appraisal System

Supply chain

• ESG Databook: Outline of Procurement Policy and Supply Chain

Significant changes to the organization and its supply chain

• (None for FY2019)

Precautionary Principle or approach

• Investor Relations: Corporate Governance
• ESG Databook: Risk Management
• ESG Databook: Compliance
• ESG Databook: Promoting Legal Compliance, and Pollution Mitigation and Prevention
• ESG Databook: Management of Chemical Substances and Pollution Prevention

External initiatives

• ESG Databook: External Evaluations(3) Endorsement of initiatives

Membership of associations

102-14

Statement from senior decision-maker

• KOMATSU REPORT: Message from the President
• Investor Relations: President interview

Key impacts, risks, and opportunities

• ESG Databook: Risk Management

102-16

Values, principles, standards, and norms of behavior

• Company Info, Komatsu's Worldwide Code of Business Conduct
• ESG Databook: Compliance
• ESG Databook: The KOMATSU Way

Mechanisms for advice and concerns about ethics

• ESG Databook: Compliance

102-18

Governance structure

• Investor Relations: Corporate Governance
• KOMATSU REPORT: Corporate Governance
• ESG Databook: Organization to Promote CSR
• ESG Databook: Organizational Chart of the Environmental Management Structure

Delegating authority

• ESG Databook: Organization to Promote CSR
• ESG Databook: Organizational Chart of the Environmental Management Structure

Executive-level responsibility for economic, environmental, and social topics

• ESG Databook: Organization to Promote CSR
• ESG Databook: Organizational Chart of the Environmental Management Structure

Consulting stakeholders on economic, environmental, and social topics

• ESG Databook: Organization to Promote CSR
• ESG Databook: Dialogue with Our Stakeholders

Composition of the highest governance body and its committees

• Company Info: Directors, Auditors and Officers
• KOMATSU REPORT: Corporate Governance
• Investor Relations: Corporate Governance

Chair of the highest governance body

• Company Info: Directors, Auditors and Officers
• Investor Relations: Corporate Governance

Nominating and selecting the highest governance body

• Corporate Governance Report
• Results of the Exercise of Voting Rights
  (Extraordinary Report)

Conflicts of interest

• Company Info, Komatsu's Worldwide Code of Business Conduct
• KOMATSU REPORT: Corporate Governance

Role of highest governance body in setting purpose, values, and strategy

• ESG Databook: Organization to Promote CSR

Collective knowledge of highest governance body

• ESG Databook: Organization to Promote CSR

Evaluating the highest governance body's performance

• Corporate Governance Report

Identifying and managing economic, environmental, and social impacts

• ESG Databook: Formulating CSR Themes (Materiality)

Effectiveness of risk management processes

• ESG Databook: Risk Management

Review of economic, environmental, and social topics

• ESG Databook: Risk Management

Highest governance body’s role in sustainability reporting

• ESG Databook: Organization to Promote CSR

Communicating critical concerns

• ESG Databook: Risk Management

Nature and total number of critical concerns

Remuneration policies

• Annual Securities Report : Compensation

Process for determining remuneration

• Annual Securities Report : Compensation

Stakeholders’ involvement in remuneration

Annual total compensation ratio

Percentage increase in annual total compensation ratio

102-40

List of stakeholder groups

• ESG Databook: Dialogue with Our Stakeholders

Collective bargaining agreements

• ESG Databook: Personnel Policy and Performance Appraisal System

Identifying and selecting stakeholders

• ESG Databook: Dialogue with Our Stakeholders

Approach to stakeholder engagement

Key topics and concerns raised

102-45

Entities included in the consolidated financial statements

• Annual Securities Report: Overview of Subsidiaries and Affiliates
• Company Info, Subsidiaries and Affiliates

Defining report content and topic Boundaries

• ESG Databook: Formulating CSR Themes (Materiality)

List of material topics

Restatements of information

Changes in reporting

102-50

Reporting period

• ESG Databook: Editorial Policy

Date of most recent report

Reporting cycle

Contact point for questions regarding the report

• ESG Databook: Editorial Policy
• Contact for Other Inquiries

Claims of reporting in accordance with the GRI Standards

GRI content index

• GRI STANDARDS INDEX

External assurance

• ESG Databook: Independent Practitioner's Assurance

Explanation of the material topic and its Boundary

• ESG Databook: Formulating CSR Themes (Materiality)

The management approach and its components

• ESG Databook: Formulating CSR Themes (Materiality)

Evaluation of the management approach

• ESG Databook: Formulating CSR Themes (Materiality)

201-1

Direct economic value generated and distributed

• ESG Databook: Personnel Policy and Performance Appraisal System (remuneration data)
• ESG Databook: Enhancing Work-Life Balance (Work-Life Balance Data)
• Annual Securities Report: Income Taxes
• ESG Databook: Developing People Needed by the Community
• ESG Databook: Initiatives for Social Issues
• ESG Databook: Disaster Relief

Financial implications and other risks and opportunities due to climate change

• ESG Databook: Mitigating Climate Change through Products and Services
• ESG Databook: Initiatives to Mitigate Climate Change in Business Operations

Defined benefit plan obligations and other retirement plans

• Annual Securities Report:　Pension and Retirement Benefits

Financial assistance received from government

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Proportion of senior management hired from the local community

• ESG Databook: Diversity Initiatives

203-1

Infrastructure investments and services supported

• ESG Databook: Initiatives for Social Issues
• ESG Databook: Disaster Relief

Significant indirect economic impacts

• SMARTCONSTRUCTION
• Investor Relations: President interview
• ESG Databook: Developing People Needed by the Community
• ESG Databook: Initiatives for Social Issues
• ESG Databook: Disaster Relief

204-1

Proportion of spending on local suppliers

• ESG Databook: Outline of Procurement Policy and Supply Chain

205-1

Operations assessed for risks related to corruption

Communication and training about anti-corruption policies and procedures

• ESG Databook: Compliance

Confirmed incidents of corruption and actions taken

• ESG Databook: Compliance

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

301-1

Materials used by weight or volume

• ESG Databook: Relationship between Business Activities and the Environment (Input and Output)

Recycled input materials used

• ESG Databook: Activities to Effectively Utilize Resources in Production 

Reclaimed products and their packaging materials

• ESG Databook: Activities to Effectively Utilize Resources in Production 

302-1

Energy consumption within the organization

• ESG Databook: Relationship between Business Activities and the Environment (Input and Output)
• Scope of Environmental Data, etc

Energy consumption outside of the organization

Energy intensity

• ESG Databook, Site Data
• ESG Databook, Input/Output

Reduction of energy consumption

• ESG Databook, Site Data
• ESG Databook, Input/Output

Reductions in energy requirements of products and services

• ESG Databook: Reduction in CO₂ Emissions of Construction Equipment

303-1

Interactions with water as a shared resource

• ESG Databook, Efforts regarding water

Management of water discharge-related impacts

• ESG Databook, Efforts regarding water

Water withdrawal

• ESG Databook, Environmental Impact

• ESG Databook, Efforts regarding water

• ESG Databook, Efforts regarding water

• ESG Databook, Input/Output

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Significant impacts of activities, products, and services on biodiversity

Habitats protected or restored

IUCN Red List species and national conservation list species with habitats in areas affected by operations

305-1

Direct (Scope 1) GHG emissions

• ESG Databook, Environmental Impact
• ESG Databook, Calculation base

Energy indirect (Scope 2) GHG emissions

• ESG Databook, Environmental Impact
• ESG Databook, Calculation base

Other indirect (Scope 3) GHG emissions

• Amount of CO2 Emissions by Scope 3
• Amount of CO2 Emissions by Scope3
• Scope of Environmental Data, etc

GHG emissions intensity

• ESG Databook: Initiatives to Mitigate Climate Change in Business Operations

Reduction of GHG emissions

Emissions of ozone-depleting substances (ODS)

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

• ESG Databook: Relationship between Business Activities and the Environment (Input and Output)
• Scope of Environmental Data, etc

306-1

Water discharge by quality and destination

• ESG Databook: Site Data

Waste by type and disposal method

Significant spills

Transport of hazardous waste

Water bodies affected by water discharges and/or runoff

307-1

Non-compliance with environmental laws and regulations

• ESG Databook: Environmental Risk Management

308-1

New suppliers that were screened using environmental criteria

Negative environmental impacts in the supply chain and actions taken

401-1

New employee hires and employee turnover

• ESG Databook: Personnel Policy and Performance Appraisal System (Data on employment and turnover)

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Parental leave

• ESG Databook: Enhancing Work-Life Balance (Data on pregnancy and childcare leaves)

402-1

Minimum notice periods regarding operational changes

403-1

Workers representation in formal joint management-worker health and safety committees

• ESG Databook: Occupational Safety and Health

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

Workers with high incidence or high risk of diseases related to their occupation

Health and safety topics covered in formal agreements with trade unions

• ESG Databook: Occupational Safety and Health

404-1

Average hours of training per year per employee

• ESG Databook: Employee Training Structure (Data on employee training)

Programs for upgrading employee skills and transition assistance programs

• ESG Databook: Employee Training Structure
• ESG Databook: Strengthening Our Gemba Capability
• ESG Databook: Diversity Initiatives (Rehiring of Retired Employees)

Percentage of employees receiving regular performance and career development reviews

• ESG Databook: Personnel Policy and Performance Appraisal System

405-1

Diversity of governance bodies and employees

• ESG Databook: Diversity Initiatives

Ratio of basic salary and remuneration of women to men

406-1

Incidents of discrimination and corrective actions taken

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

• ESG Databook: Personnel Policy and Performance Appraisal System (Data on employment and turnover)

408-1

Operations and suppliers at significant risk for incidents of child labor

• Company Info, Komatsu's Worldwide Code of Business Conduct
• ESG Databook: CSR Procurement Guidelines

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

• Company Info, Komatsu's Worldwide Code of Business Conduct
• ESG Databook: CSR Procurement Guidelines

410-1

Security personnel trained in human rights policies or procedures

411-1

Incidents of violations involving rights of indigenous peoples

412-1

Operations that have been subject to human rights reviews or impact assessments

• ESG Databook: Risk Management
• ESG Databook: CSR Procurement Guidelines

Employee training on human rights policies or procedures

• ESG Databook: Compliance

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

• ESG Databook: CSR Procurement Guidelines

413-1

Operations with local community engagement, impact assessments, and development programs

• ESG Databook: Developing People Needed by the Community
• ESG Databook: Initiatives for Social Issues
• ESG Databook: Disaster Relief

Operations with significant actual and potential negative impacts on local communities

• ESG Databook: Developing People Needed by the Community

414-1

New suppliers that were screened using social criteria

• ESG Databook: Komatsu Group's Supply Chain Management and Promotion of CSR Procurement

Negative social impacts in the supply chain and actions taken

415-1

Political contributions

• Political Contributions

416-1

Assessment of the health and safety impacts of product and service categories

• ESG Databook: Improving Product Safety and Solutions

Incidents of non-compliance concerning the health and safety impacts of products and services

417-1

Requirements for product and service information and labeling

Incidents of non-compliance concerning product and service information and labeling

Incidents of non-compliance concerning marketing communications

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

419-1

Non-compliance with laws and regulations in the social and economic area