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GRI Content Index

Toshiba Sustainability Website refers to “The GRI (Global Reporting Initiative) Standards 2021”. For the connection with these standards, please see the table below.

GRI2: General Disclosures 2021 GRI2: General Disclosures 2021
GRI3: Material Topics 2021 GRI3: Material Topics 2021
Economic Economic
Environmental Environmental
Social Social

GRI2: General Disclosures 2021

■S: Sustainability Website ■O: Other Website

No.	Disclosures	References
1. The organization and its reporting practices
2-1	Organizational details	■O: Basic Corporate Data
2-2	Entities included in the organization's sustainability reporting	■S: Sustainability Reporting Policy (Organizations Covered in This Report) ■O: Integrated Report 2024 P71 (Editorial Policy) (PDF)(6.37MB)
2-3	Reporting period, frequency and contact point	■S: Sustainability Reporting Policy (Organizations Covered in This Report) (Reporting Period) ■O: Integrated Report 2024 P71 (Editorial Policy) (PDF)(6.37MB) ■S: Questionnaire for Toshiba Group Sustainability Website ■S: Inquiries about Sustainability and Environmental Activities
2-4	Restatements of information	No major changes
2-5	External assurance	■S: Environmental Data (Third-party Verification) A third party has verified GHG emissions due to business activities and from the use of products sold.
2. Activities and workers
2-6	Activities, value chain and other business relationships	■O: Corporate Information Business ■O: Integrated Report 2024 P28 (Business Domains) (PDF)(6.37MB) ■S: Promote Sustainable Procurement ■S: Stakeholders
2-7	Employees	■S: ESG Data Collection (Social) ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging)
2-8	Workers who are not employees	■S: ESG Data Collection (Social)
3. Governance
2-9	Governance structure and composition	■O: Integrated Report 2024 P59-P64 (Corporate Governance) (PDF)(6.37MB) ■S: Governance (Strengthen Governance and Compliance) ■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure
2-10	Nomination and selection of the highest governance body	■O: Integrated Report 2024 P59-P64 (Corporate Governance) (PDF)(6.37MB) ■S: Governance (Strengthen Governance and Compliance)
2-11	Chair of the highest governance body	■O: Integrated Report 2024 P59 (Corporate Governance) (PDF)(6.37MB)
2-12	Role of the highest governance body in overseeing the management of impacts	■S: Sustainability Management (Sustainability Management Structure) ■S: Material Issues and KPIs ■S: Environmental Management Structure
2-13	Delegation of responsibility for managing impacts	■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure ■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) - (Risk Management)
2-14	Role of the highest governance body in sustainability reporting	■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure
2-15	Conflicts of interest	■S: Standards of Conduct for Toshiba Group (18. Company Assets and Conflicts of Interest) ■O: Integrated Report 2024 P59 (Corporate Governance) (PDF)(6.37MB)
2-16	Communication of critical concerns	■S: Risk Management and Compliance ■O: Integrated Report 2024 P62-P64 (Policy on Risk Management and Compliance) (PDF)(6.37MB)
2-17	Collective knowledge of the highest governance body	■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure
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	-
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	■O: CEO Message ■S: Message from the Executive in charge of Sustainability ■S: Message from the Executive in Charge of Environment
2-23	Policy commitments	■S: Respect for Human Rights ■S: Toshiba Group Human Rights Policy (PDF)(347KB) ■S: Policy and Vision (Environment) ■S: The Eighth Environmental Action Plan (2024-2026) ■S: Promote Sustainable Procurement (Strengthen Supply Chains) ■O: Procurement Policy
2-24	Embedding policy commitments	■S: Respect for Human Rights ■S: Toshiba Group Human Rights Policy (PDF)(347KB) ■S: Sustainability Management ■S: Policy and Vision (Environment) ■S: The Eighth Environmental Action Plan (2024-2026) ■S: Environmental Management Structure ■S: Promote Sustainable Procurement (Strengthen Supply Chains) ■O: Procurement Policy
2-25	Processes to remediate negative impacts	■S: Respect for Human Rights (Whistleblowing, Consultation, and Remedies) ■S: Risk Management and Compliance (Points of Contact for Whistleblowing, Consultation and Remedy) ■S: Strengthen Cyber Resilience (Information Security Management)
2-26	Mechanisms for seeking advice and raising concerns	■S: Respect for Human Rights (Whistleblowing, Consultation, and Remedies) ■S: Risk Management and Compliance (Points of Contact for Whistleblowing, Consultation and Remedy)
2-27	Compliance with laws and regulations	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption) ■S: Ensuring of Environmental Risk Management and Compliance (Violations of Laws and Regulations)
2-28	Membership associations	■S: Participation in External Sustainability Initiatives Organizations ■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Cooperation with Industry Organizations)
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	■S: Sustainability Management (Toshiba Group Sustainability Policy) ■S: Stakeholders
2-30	Collective bargaining agreements	■S: Employment and Labor Relations (Policy on Labor-Management Relations)

No.	Disclosures	References
1. The organization and its reporting practices
2-1	Organizational details	■O: Basic Corporate Data
2-2	Entities included in the organization's sustainability reporting	■S: Sustainability Reporting Policy (Organizations Covered in This Report) ■O: Integrated Report 2024 P71 (Editorial Policy) (PDF)(6.37MB)
2-3	Reporting period, frequency and contact point	■S: Sustainability Reporting Policy (Organizations Covered in This Report) (Reporting Period) ■O: Integrated Report 2024 P71 (Editorial Policy) (PDF)(6.37MB) ■S: Questionnaire for Toshiba Group Sustainability Website ■S: Inquiries about Sustainability and Environmental Activities
2-4	Restatements of information	No major changes
2-5	External assurance	■S: Environmental Data (Third-party Verification) A third party has verified GHG emissions due to business activities and from the use of products sold.
2. Activities and workers
2-6	Activities, value chain and other business relationships	■O: Corporate Information Business ■O: Integrated Report 2024 P28 (Business Domains) (PDF)(6.37MB) ■S: Promote Sustainable Procurement ■S: Stakeholders
2-7	Employees	■S: ESG Data Collection (Social) ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging)
2-8	Workers who are not employees	■S: ESG Data Collection (Social)
3. Governance
2-9	Governance structure and composition	■O: Integrated Report 2024 P59-P64 (Corporate Governance) (PDF)(6.37MB) ■S: Governance (Strengthen Governance and Compliance) ■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure
2-10	Nomination and selection of the highest governance body	■O: Integrated Report 2024 P59-P64 (Corporate Governance) (PDF)(6.37MB) ■S: Governance (Strengthen Governance and Compliance)
2-11	Chair of the highest governance body	■O: Integrated Report 2024 P59 (Corporate Governance) (PDF)(6.37MB)
2-12	Role of the highest governance body in overseeing the management of impacts	■S: Sustainability Management (Sustainability Management Structure) ■S: Material Issues and KPIs ■S: Environmental Management Structure
2-13	Delegation of responsibility for managing impacts	■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure ■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) - (Risk Management)
2-14	Role of the highest governance body in sustainability reporting	■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure
2-15	Conflicts of interest	■S: Standards of Conduct for Toshiba Group (18. Company Assets and Conflicts of Interest) ■O: Integrated Report 2024 P59 (Corporate Governance) (PDF)(6.37MB)
2-16	Communication of critical concerns	■S: Risk Management and Compliance ■O: Integrated Report 2024 P62-P64 (Policy on Risk Management and Compliance) (PDF)(6.37MB)
2-17	Collective knowledge of the highest governance body	■S: Sustainability Management (Sustainability Management Structure) ■S: Environmental Management Structure
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	-
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	■O: CEO Message ■S: Message from the Executive in charge of Sustainability ■S: Message from the Executive in Charge of Environment
2-23	Policy commitments	■S: Respect for Human Rights ■S: Toshiba Group Human Rights Policy (PDF)(347KB) ■S: Policy and Vision (Environment) ■S: The Eighth Environmental Action Plan (2024-2026) ■S: Promote Sustainable Procurement (Strengthen Supply Chains) ■O: Procurement Policy
2-24	Embedding policy commitments	■S: Respect for Human Rights ■S: Toshiba Group Human Rights Policy (PDF)(347KB) ■S: Sustainability Management ■S: Policy and Vision (Environment) ■S: The Eighth Environmental Action Plan (2024-2026) ■S: Environmental Management Structure ■S: Promote Sustainable Procurement (Strengthen Supply Chains) ■O: Procurement Policy
2-25	Processes to remediate negative impacts	■S: Respect for Human Rights (Whistleblowing, Consultation, and Remedies) ■S: Risk Management and Compliance (Points of Contact for Whistleblowing, Consultation and Remedy) ■S: Strengthen Cyber Resilience (Information Security Management)
2-26	Mechanisms for seeking advice and raising concerns	■S: Respect for Human Rights (Whistleblowing, Consultation, and Remedies) ■S: Risk Management and Compliance (Points of Contact for Whistleblowing, Consultation and Remedy)
2-27	Compliance with laws and regulations	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption) ■S: Ensuring of Environmental Risk Management and Compliance (Violations of Laws and Regulations)
2-28	Membership associations	■S: Participation in External Sustainability Initiatives Organizations ■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Cooperation with Industry Organizations)
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	■S: Sustainability Management (Toshiba Group Sustainability Policy) ■S: Stakeholders
2-30	Collective bargaining agreements	■S: Employment and Labor Relations (Policy on Labor-Management Relations)

GRI3:Material Topics 2021

■S: Sustainability Website

No.	Disclosures	References
3-1	Process to determine material topics	■S: Sustainability Management (Sustainability Management Structure) ■S: Material Issues and KPIs
3-2	List of material topics	■S: Material Issues and KPIs ■S: The Eighth Environmental Action Plan (2024-2026)
3-3	Management of material topics	■S: Sustainability Management ■S: Material Issues and KPIs ■S: The Eighth Environmental Action Plan (2024-2026) ■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Towards the Realization of a Resource Circulating Society ■S: Towards the Realization of a Society in Harmony with Nature ■S: Fair Evaluation and Talent Development ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) ■S: Ensure Employee Health and Safety ■S: Respect for Human Rights ■S: Promote Sustainable Procurement (Strengthen Supply Chains) ■S: Risk Management and Compliance (Fair Trading) ■S: Strengthen R&D to Stimulate Innovation ■S: Governance: For further strengthening thorough governance

No.	Disclosures	References
3-1	Process to determine material topics	■S: Sustainability Management (Sustainability Management Structure) ■S: Material Issues and KPIs
3-2	List of material topics	■S: Material Issues and KPIs ■S: The Eighth Environmental Action Plan (2024-2026)
3-3	Management of material topics	■S: Sustainability Management ■S: Material Issues and KPIs ■S: The Eighth Environmental Action Plan (2024-2026) ■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Towards the Realization of a Resource Circulating Society ■S: Towards the Realization of a Society in Harmony with Nature ■S: Fair Evaluation and Talent Development ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) ■S: Ensure Employee Health and Safety ■S: Respect for Human Rights ■S: Promote Sustainable Procurement (Strengthen Supply Chains) ■S: Risk Management and Compliance (Fair Trading) ■S: Strengthen R&D to Stimulate Innovation ■S: Governance: For further strengthening thorough governance

Economic

■S: Sustainability Website ■O: Other Website

No.	Disclosures	References
GRI201:Economic Performance 2016
201-1	Direct economic value generated and distributed	■O: Financial Information ■O: Integrated Report 2024 P26 (Financial Highlights (Consolidated)), P27(Non-Financial Highlights (Consolidated)) (PDF)(6.37MB) ■S: Social Contribution Activities ■S: Environmental Data
201-2	Financial implications and other risks and opportunities due to climate change	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations)
201-3	Defined benefit plan obligations and other retirement plans	-
201-4	Financial assistance received from government	-
GRI202: Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	(Reference) ■S: ESG Data Collection (Social) – (Starting monthly salary in Japan (yen))
202-2	Proportion of senior management hired from the local community	-
GRI 203:Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	■S: Social Contribution Activities
203-2	Significant indirect economic impacts	-
GRI204:Procurement Practices 2016
204-1	Proportion of spending on local suppliers	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Toshiba Group's Supply Chain)
GRI205:Anti-corruption 2016
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	■S: Risk Management and Compliance (Risk Management and Compliance Training)
205-3	Confirmed incidents of corruption and actions taken	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)
GRI206:Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)
GRI207:Tax 2019
207-1	Approach to tax	■S: Risk Management and Compliance (Tax Affairs)
207-2	Tax governance, control, and risk management	■S: Risk Management and Compliance (Tax Affairs)
207-3	Stakeholder engagement and management of concerns related to tax	■S: Risk Management and Compliance (Tax Affairs)
207-4	Country-by-country reporting	-

No.	Disclosures	References
GRI201:Economic Performance 2016
201-1	Direct economic value generated and distributed	■O: Financial Information ■O: Integrated Report 2024 P26 (Financial Highlights (Consolidated)), P27(Non-Financial Highlights (Consolidated)) (PDF)(6.37MB) ■S: Social Contribution Activities ■S: Environmental Data
201-2	Financial implications and other risks and opportunities due to climate change	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations)
201-3	Defined benefit plan obligations and other retirement plans	-
201-4	Financial assistance received from government	-
GRI202: Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	(Reference) ■S: ESG Data Collection (Social) – (Starting monthly salary in Japan (yen))
202-2	Proportion of senior management hired from the local community	-
GRI 203:Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	■S: Social Contribution Activities
203-2	Significant indirect economic impacts	-
GRI204:Procurement Practices 2016
204-1	Proportion of spending on local suppliers	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Toshiba Group's Supply Chain)
GRI205:Anti-corruption 2016
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	■S: Risk Management and Compliance (Risk Management and Compliance Training)
205-3	Confirmed incidents of corruption and actions taken	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)
GRI206:Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)
GRI207:Tax 2019
207-1	Approach to tax	■S: Risk Management and Compliance (Tax Affairs)
207-2	Tax governance, control, and risk management	■S: Risk Management and Compliance (Tax Affairs)
207-3	Stakeholder engagement and management of concerns related to tax	■S: Risk Management and Compliance (Tax Affairs)
207-4	Country-by-country reporting	-

Environmental

■S: Sustainability Website

No.	Disclosures	References
GRI301: Materials 2016
301-1	Materials used by weight or volume	■S: Environmental Data
301-2	Recycled input materials used	■S: Environmental Data
301-3	Reclaimed products and their packaging materials	■S: Environmental Data
GRI 302: Energy 2016
302-1	Energy consumption within the organization	■S: Environmental Data ■S: Response to Climate Change at Our Sites
302-2	Energy consumption outside of the organization	■S: Environmental Data
302-3	Energy intensity	-
302-4	Reduction of energy consumption	■S: Response to Climate Change at Our Sites
302-5	Reductions in energy requirements of products and services	■S: Response to Climate Change in Products and Services
GRI 303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	■S: Response to Water Risk
303-2	Management of water discharge-related impacts	■S: Response to Water Risk (Thorough enforcement of wastewater standards in business activities)
303-3	Water withdrawal	■S: Environmental Data ■S: Response to Water Risk (Reduction of the Amount of Water Received in Business Activities)
303-4	Water discharge	■S: Environmental Data ■S: Response to Water Risk (Thorough enforcement of wastewater standards in business activities)
303-5	Water consumption	■S: Environmental Data ■S: Response to Water Risk (Reduction of the Amount of Water Received in Business Activities)
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	-
304-2	Significant impacts of activities, products and services on biodiversity	■S: Towards the Realization of a Society in Harmony with Nature
304-3	Habitats protected or restored	■S: Conservation of Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change at Our Sites ■S: Environmental Data
305-2	Energy indirect (Scope 2) GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change at Our Sites ■S: Environmental Data
305-3	Other indirect (Scope 3) GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change in Products and Services ■S: Environmental Data
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change at Our Sites ■S: Response to Climate Change in Products and Services ■S: Environmental Data
305-6	Emissions of ozone-depleting substances (ODS)	■S: Ensuring of Environmental Risk Management and Compliance (Management of Ozone-depleting Substances)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	■S: Environmental Data
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	■S: Response to the Circular Economy at Our Sites
306-2	Management of significant waste-related impacts	■S: Towards the Realization of a Resource Circulating Society ■S: Response to the Circular Economy at Our Sites
306-3	Waste generated	■S: Environmental Data
306-4	Waste diverted from disposal	■S: Environmental Data (Volume of waste diverted from disposal = Total volume of waste generated - Final disposal volume)
306-5	Waste directed to disposal	■S: Environmental Data
GRI 307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	■S: Ensuring of Environmental Risk Management and Compliance (Violations of Laws and Regulations)
GRI 308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Percentage of new suppliers consenting to Toshiba Group Procurement Policy)
308-2	Negative environmental impacts in the supply chain and actions taken	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))

No.	Disclosures	References
GRI301: Materials 2016
301-1	Materials used by weight or volume	■S: Environmental Data
301-2	Recycled input materials used	■S: Environmental Data
301-3	Reclaimed products and their packaging materials	■S: Environmental Data
GRI 302: Energy 2016
302-1	Energy consumption within the organization	■S: Environmental Data ■S: Response to Climate Change at Our Sites
302-2	Energy consumption outside of the organization	■S: Environmental Data
302-3	Energy intensity	-
302-4	Reduction of energy consumption	■S: Response to Climate Change at Our Sites
302-5	Reductions in energy requirements of products and services	■S: Response to Climate Change in Products and Services
GRI 303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	■S: Response to Water Risk
303-2	Management of water discharge-related impacts	■S: Response to Water Risk (Thorough enforcement of wastewater standards in business activities)
303-3	Water withdrawal	■S: Environmental Data ■S: Response to Water Risk (Reduction of the Amount of Water Received in Business Activities)
303-4	Water discharge	■S: Environmental Data ■S: Response to Water Risk (Thorough enforcement of wastewater standards in business activities)
303-5	Water consumption	■S: Environmental Data ■S: Response to Water Risk (Reduction of the Amount of Water Received in Business Activities)
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	-
304-2	Significant impacts of activities, products and services on biodiversity	■S: Towards the Realization of a Society in Harmony with Nature
304-3	Habitats protected or restored	■S: Conservation of Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change at Our Sites ■S: Environmental Data
305-2	Energy indirect (Scope 2) GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change at Our Sites ■S: Environmental Data
305-3	Other indirect (Scope 3) GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change in Products and Services ■S: Environmental Data
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	■S: Towards the Realization of a Decarbonized Society (Information Disclosure Based on the TCFD Recommendations) ■S: Response to Climate Change at Our Sites ■S: Response to Climate Change in Products and Services ■S: Environmental Data
305-6	Emissions of ozone-depleting substances (ODS)	■S: Ensuring of Environmental Risk Management and Compliance (Management of Ozone-depleting Substances)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	■S: Environmental Data
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	■S: Response to the Circular Economy at Our Sites
306-2	Management of significant waste-related impacts	■S: Towards the Realization of a Resource Circulating Society ■S: Response to the Circular Economy at Our Sites
306-3	Waste generated	■S: Environmental Data
306-4	Waste diverted from disposal	■S: Environmental Data (Volume of waste diverted from disposal = Total volume of waste generated - Final disposal volume)
306-5	Waste directed to disposal	■S: Environmental Data
GRI 307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	■S: Ensuring of Environmental Risk Management and Compliance (Violations of Laws and Regulations)
GRI 308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Percentage of new suppliers consenting to Toshiba Group Procurement Policy)
308-2	Negative environmental impacts in the supply chain and actions taken	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))

■S: Sustainability Website

No.	Disclosures	References
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	■S: ESG Data Collection (Social) – (Employment status of new graduates in Toshiba Group in Japan)(Employment status of new graduates in Toshiba and key Group companies)(Number of female recruits (new graduates))(Percentage of female recruits (new graduates))(Number of employees in mid-career employment)(Turnover rate (Persons who retired for personal reasons only)) ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap) ■S: Work-Style Reform and Work-Life Balance (Supporting Employees in Balancing Work with Childcare/Nursing Care)(Benefits)
401-3	Parental leave	■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap) ■S: Work-Style Reform and Work-Life Balance (Supporting Employees in Balancing Work with Childcare/Nursing Care) ■S: ESG Data Collection (Social) – (Number of childcare leave)(Number of paternity leave)
GRI 402: Labor / Management Relations 2016
402-1	Minimum notice periods regarding operational changes	■S: Employment and Labor Relations (Promoting Labor-Management Dialogue)
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	■S: Ensure employee health and safety (OHS Management System)
403-2	Hazard identification, risk assessment, and incident investigation	■S: Ensure employee health and safety (OHS Management System)
403-3	Occupational health services	■S: Ensure employee health and safety (OHS Management System)
403-4	Worker participation, consultation, and communication on occupational health and safety	■S: Ensure employee health and safety (Promotion of OHS)
403-5	Worker training on occupational health and safety	■S: Ensure employee health and safety (Raising Awareness and Education on OHS)
403-6	Promotion of worker health	■S: Ensure employee health and safety (Measures to Maintain and Enhance Health)
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	■S: Ensure employee health and safety (Occupational Safety and Health of Contractors)(OHS Management in the Supply Chain)
403-8	Workers covered by an occupational health and safety management system	■S: Ensure employee health and safety (OHS Management System) ■S: ESG Data Collection (Social) - (Acquisition status of ISO45001 certification)
403-9	Work-related injuries	■S: Ensure employee health and safety (Occupational Accidents) ■S: ESG Data Collection (Social) – (Fatality due to work-related accidents)(Occurrence of Occupational Accidents in Japan)(The number of accidents resulting in lost workdays or more severe impacts, excluding death in overseas)
403-10	Work-related ill health	■S: Ensure employee health and safety (Measures to Maintain and Enhance Health)
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	■S: Fair Evaluation and Talent Development (Training System for Talent Development)
404-2	Programs for upgrading employee skills and transition assistance programs	■S: Fair Evaluation and Talent Development (Training System for Talent Development) ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap)
404-3	Percentage of employees receiving regular performance and career development reviews	■S: Fair Evaluation and Talent Development (Training System for Talent Development) ■S: ESG Data Collection (Social) - (Implementation status of reviews aimed at career development)
GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap) ■S: ESG Data Collection (Social) – (Number of employment by gender)(Number of Toshiba employees (non-consolidated))(Number of Toshiba Group employees in Japan (excluding Toshiba))(Number of overseas Toshiba Group employees)
405-2	Ratio of basic salary and remuneration of women to men	Discloses Toshiba's average annual salary by gender. ■S: ESG Data Collection (Social) – (The average annual salary)
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	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
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 412: Human Rights Assessment 2016
412-1	Operations that have been subject to human rights reviews or impact assessments	■S: Respect for Human Rights (Human Rights Due Diligence) ■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
412-2	Employee training on human rights policies or procedures	■S: Respect for Human Rights (Training and Enrichment on Respect for Human Rights)
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	■S: Respect for Human Rights (Whistleblowing, Consultation, and Remedies) ■S: Risk Management and Compliance (Points of Contact for Whistleblowing, Consultation and Remedy)
413-2	Operations with significant actual and potential negative impacts on local communities	■S: Ensuring of Environmental Risk Management and Compliance (Soil and Groundwater Purification) ■S: Response to Water Risk (Water Risk Assessment)
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	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
GRI 415: Public Policy 2016
415-1	Political contributions	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)
GRI 416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Data for this item has not been aggregated. For information on this initiative, please refer to "Quality Control for Safety and Reliability". ■S: Quality Control for Safety and Reliability (Initiatives Aimed at Enhancing Quality Capabilities)
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	■S: Product Safety and Product Security (Disclosure of Product Safety and Quality Information) ■S: Risk Management and Compliance (Product Safety Information and Advertising)
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	■S: Product Safety and Product Security (Disclosure of Product Safety and Quality Information) ■S: Risk Management and Compliance (Product Safety Information and Advertising)
417-3	Incidents of non-compliance concerning marketing communications	■S: Risk Management and Compliance (Product Safety Information and Advertising)
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	■S: Strengthen Cyber Resilience (Information Security Management)
GRI 419: Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)

No.	Disclosures	References
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	■S: ESG Data Collection (Social) – (Employment status of new graduates in Toshiba Group in Japan)(Employment status of new graduates in Toshiba and key Group companies)(Number of female recruits (new graduates))(Percentage of female recruits (new graduates))(Number of employees in mid-career employment)(Turnover rate (Persons who retired for personal reasons only)) ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap) ■S: Work-Style Reform and Work-Life Balance (Supporting Employees in Balancing Work with Childcare/Nursing Care)(Benefits)
401-3	Parental leave	■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap) ■S: Work-Style Reform and Work-Life Balance (Supporting Employees in Balancing Work with Childcare/Nursing Care) ■S: ESG Data Collection (Social) – (Number of childcare leave)(Number of paternity leave)
GRI 402: Labor / Management Relations 2016
402-1	Minimum notice periods regarding operational changes	■S: Employment and Labor Relations (Promoting Labor-Management Dialogue)
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	■S: Ensure employee health and safety (OHS Management System)
403-2	Hazard identification, risk assessment, and incident investigation	■S: Ensure employee health and safety (OHS Management System)
403-3	Occupational health services	■S: Ensure employee health and safety (OHS Management System)
403-4	Worker participation, consultation, and communication on occupational health and safety	■S: Ensure employee health and safety (Promotion of OHS)
403-5	Worker training on occupational health and safety	■S: Ensure employee health and safety (Raising Awareness and Education on OHS)
403-6	Promotion of worker health	■S: Ensure employee health and safety (Measures to Maintain and Enhance Health)
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	■S: Ensure employee health and safety (Occupational Safety and Health of Contractors)(OHS Management in the Supply Chain)
403-8	Workers covered by an occupational health and safety management system	■S: Ensure employee health and safety (OHS Management System) ■S: ESG Data Collection (Social) - (Acquisition status of ISO45001 certification)
403-9	Work-related injuries	■S: Ensure employee health and safety (Occupational Accidents) ■S: ESG Data Collection (Social) – (Fatality due to work-related accidents)(Occurrence of Occupational Accidents in Japan)(The number of accidents resulting in lost workdays or more severe impacts, excluding death in overseas)
403-10	Work-related ill health	■S: Ensure employee health and safety (Measures to Maintain and Enhance Health)
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	■S: Fair Evaluation and Talent Development (Training System for Talent Development)
404-2	Programs for upgrading employee skills and transition assistance programs	■S: Fair Evaluation and Talent Development (Training System for Talent Development) ■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap)
404-3	Percentage of employees receiving regular performance and career development reviews	■S: Fair Evaluation and Talent Development (Training System for Talent Development) ■S: ESG Data Collection (Social) - (Implementation status of reviews aimed at career development)
GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	■S: Promotion of DEIB (Diversity, Equity, Inclusion, Belonging) – (Closing the Gender Gap) ■S: ESG Data Collection (Social) – (Number of employment by gender)(Number of Toshiba employees (non-consolidated))(Number of Toshiba Group employees in Japan (excluding Toshiba))(Number of overseas Toshiba Group employees)
405-2	Ratio of basic salary and remuneration of women to men	Discloses Toshiba's average annual salary by gender. ■S: ESG Data Collection (Social) – (The average annual salary)
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	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
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 412: Human Rights Assessment 2016
412-1	Operations that have been subject to human rights reviews or impact assessments	■S: Respect for Human Rights (Human Rights Due Diligence) ■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
412-2	Employee training on human rights policies or procedures	■S: Respect for Human Rights (Training and Enrichment on Respect for Human Rights)
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	■S: Respect for Human Rights (Whistleblowing, Consultation, and Remedies) ■S: Risk Management and Compliance (Points of Contact for Whistleblowing, Consultation and Remedy)
413-2	Operations with significant actual and potential negative impacts on local communities	■S: Ensuring of Environmental Risk Management and Compliance (Soil and Groundwater Purification) ■S: Response to Water Risk (Water Risk Assessment)
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	■S: Promote Sustainable Procurement (Strengthen Supply Chains) - (Practicing Sustainable Procurement Activities (Supplier due diligence))
GRI 415: Public Policy 2016
415-1	Political contributions	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)
GRI 416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Data for this item has not been aggregated. For information on this initiative, please refer to "Quality Control for Safety and Reliability". ■S: Quality Control for Safety and Reliability (Initiatives Aimed at Enhancing Quality Capabilities)
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	■S: Product Safety and Product Security (Disclosure of Product Safety and Quality Information) ■S: Risk Management and Compliance (Product Safety Information and Advertising)
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	■S: Product Safety and Product Security (Disclosure of Product Safety and Quality Information) ■S: Risk Management and Compliance (Product Safety Information and Advertising)
417-3	Incidents of non-compliance concerning marketing communications	■S: Risk Management and Compliance (Product Safety Information and Advertising)
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	■S: Strengthen Cyber Resilience (Information Security Management)
GRI 419: Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	■S: Risk Management and Compliance (Compliance with the Antimonopoly Act and Anti-corruption)

GRI Content Index

GRI2: General Disclosures 2021

GRI3:Material Topics 2021

Economic

Environmental

Social