GRI content index

GRI standards index

GRI content index

Statement of use Komatsu has reported the information cited in this GRI content index for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD DISCLOSURE LOCATION
GRI 2: General Disclosures 2021 2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees －
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
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 ー
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations ー
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
GRI 3: Material Topics 2021 3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
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 ー
GRI 202: Market Presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage ー
202-2 Proportion of senior management hired from the local community
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
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 ー
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 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices (None for FY2023)
GRI 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
GRI 301: Materials 2016 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 2016 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization ー
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 2018 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 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas ー
304-2 Significant impacts of activities, products and services on biodiversity ー
304-3 Habitats protected or restored ー
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations ー
GRI 305: Emissions 2016 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 ー
305-6 Emissions of ozone-depleting substances (ODS) ー
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal ー
306-5 Waste directed to disposal
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria ー
308-2 Negative environmental impacts in the supply chain and actions taken ー
GRI 401: Employment 2016 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 ー
401-3 Parental leave
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
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
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 2016 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 2016 405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men ESG Databook: The Komatsu way and policy on human resource development（Annual total reｍuneration）
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken (None for FY2023)
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 (None for FY2023)
GRI 413: Local Communities 2016 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 2016 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 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
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services (None for FY2023)
GRI 417: Marketing and Labeling 2016 417-1 Requirements for product and service information and labeling ー
417-2 Incidents of non-compliance concerning product and service information and labeling (None for FY2023)
417-3 Incidents of non-compliance concerning marketing communications (None for FY2023)
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data (None for FY2023)
DFF Inc.