GRI Content Index

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

• General Disclosures
• Economic
• Environmental
• Social

• ■S: Sustainability Website
• ■E: Environment Website
• ■IR: IR Website
• ■O: Other Website

General Disclosures

No.	Requirements	References
1. Organizational profile
102-1	Name of the organization	■O: Basic Corporate Data
102-2	Activities, brands, products, and services	■O: Business Domains
102-3	Location of headquarters	■O: Basic Corporate Data
102-4	Location of operations	■O: Offices
102-5	Ownership and legal form	■O: Basic Corporate Data
102-6	Markets served	■IR: Geographic Segment Information ■O: Business Domains
102-7	Scale of the organization	■O: Basic Corporate Data ■IR: Integrated Report ■IR: Income Statements ■IR: Balance Sheets ■O: Business Domains
102-8	Information on employees and other workers	■S: Employment and Labor Relations ■S: Promotion of Diversity and Inclusion
102-9	Supply chain	■S: Promotion of Sustainable Procurement ■S: Stakeholders
102-10	Significant changes to the organization and its supply chain	【FY 2020】 ・Structual reform of Toshiba group's system LSI business ・Reinstatement to the first sections of the Tokyo and Nagoya stock exchanges ■IR: Stock Information
102-11	Precautionary Principle or approach	■IR: Integrated Report ■S: Participation in External CSR Organizations ■IR: Corporate Governance ■S: Risk Management and Compliance ■S: Research & Development and Intellectual Property ■S: Respect for Human Rights ■S: Standards of Conduct for Toshiba Group ■E: Information Disclosure Based on the TCFD Recommendations ■E: Ensuring of Environmental Risk Compliance ■E: Preventing Contamination and Reducing Contamination Risks ■E: Management of Chemical Substances Contained in Products
102-12	External initiatives	■S: Participation in External CSR Organizations ■S: Promotion of Sustainable Procurement
102-13	Membership of associations	■S: Participation in External CSR Organizations ■S: Promotion of Sustainable Procurement
2. Strategy
102-14	Statement from senior decision-maker	■O: CEO　Message ■S: Message from the Executive in charge of Sustainability ■E: Message from the Executive in charge of Environment
102-15	Key impacts, risks, and opportunities	■IR: Integrated Report ■S: Material Issues ■S: Risk Management and Compliance ■E: Information Disclosure Based on the TCFD Recommendations
3. Ethics and integrity
102-16	Values, Principles, standards, and norms of behavior	■O: The Essence of Toshiba ■S: Standards of Conduct for Toshiba Group
102-17	Mechanisms for advice and concerns about ethics	■S: Risk Management and Compliance
4. Governance
102-18	Governance structure	■IR: Corporate Governance ■S: Sustainability Management ■E: Environmental Management Structure
102-19	Delegating authority	■S: Sustainability Management ■E: Environmental Management Structure
102-20	Executive-level responsibility for economic, environmental, and social topics	■S: Sustainability Management ■E: Environmental Management Structure ■E: Information Disclosure Based on the TCFD Recommendations
102-21	Consulting stakeholders on economic, environmental, and social topics	■IR: Corporate Governance Guidelines
102-22	Composition of the highest governance body and its committees	■O: Directors and Executives ■IR: Corporate Governance ■IR: Corporate Governance Report ■IR: Articles of Incorporation ■IR: Integrated Report
102-23	Chair of the highest governance body	■O: Directors and Executives ■IR: Corporate Governance
102-24	Nominating and selecting the highest governance body	■IR: Corporate Governance
102-25	Conflicts of interest	■IR: Corporate Governance Guidelines ■IR: Corporate Governance Report ■IR: Stock Information
102-26	Role of highest governance body in setting purpose, values, and strategy	■IR: Corporate Governance
102-27	Collective knowledge of highest governance body	■S: Sustainability Management ■E: Environmental Management Structure
102-28	Evaluating the highest governance body's performance	■IR: Corporate Governance ■IR: Corporate Governance Report
102-29	Identifying and managing economic, environmental, and social impacts	■S: Sustainability Management ■E: Information Disclosure Based on the TCFD Recommendations
102-30	Effectiveness of risk management processes	■S: Sustainability Management ■E: Environmental Management Structure
102-31	Review of economic, environmental, and social topics	■IR: Corporate Governance
102-32	Highest governance body's role in sustainability reporting	■S: Sustainability Reporting Policy
102-33	Communicating critical concerns	■IR: Corporate Governance ■S: Risk Management and Compliance
102-34	Nature and total number of critical concerns	■IR: Business Risk Factors
102-35	Remuneration policies	■IR: Corporate Governance
102-36	Process for determining remuneration	■IR: Corporate Governance
102-37	Stakeholders' involvement in remuneration	-
102-38	Annual total compensation ratio	-
102-39	Percentage increase in annual total compensation ratio	-
5. Stakeholder engagement
102-40	List of stakeholder groups	■S: Stakeholders
102-41	Collective bargaining agreements	Publishes the membership number and membership rate of the Toshiba Union as well as the membership rate of the Association of Toshiba Group Unions. ■S: Employment and Labor Relations
102-42	Identifying and selecting stakeholders	■S: Stakeholders ■S: Material Issues
102-43	Approach to stakeholder engagement	■S: Stakeholders ■S: Respect for Human Rights ■S: Promotion of Sustainable Procurement
102-44	Key topics and concerns raised	■IR: Shareholders' Meeting ■S: Respect for Human Rights ■E: The Seventh Environmental Action Plan
6. Reporting practice
102-45	Entities included in the consolidated financial statements	■IR: Integrated Report
102-46	Defining report content and topic Boundaries	Discloses ESG information with reference to the GRI Standards without limiting the scope of reporting in our Sustainability Report, Sustainability website, and Environment website.
102-47	List of material topics	■S: Material Issues ■E: Achievement of the Sixth Environmental Action Plan
102-48	Restatements of information	Revised the FY2019 figures for the Lost-time injury frequency rate (LTIFR) of Toshiba Group in Japan.
102-49	Changes in reporting	No major changes. Discloses ESG information with reference to the GRI Standards without limiting the scope of reporting in our Sustainability Report, Sustainability website, and Environment website.
102-50	Reporting Period	■S: Sustainability Reporting Policy
102-51	Date of most recent report	■S: Sustainability Reporting Policy
102-52	Reporting cycle	■S: Sustainability Reporting Policy
102-53	Contact point for questions regarding the report	■S: Questionnaire for Sustainability Report ■S: Inquiries about Sustainability and Environmental Activities
102-54	Claims of reporting in accordance with the GRI Standards	■S: GRI Content Index (This page)
102-55	GRI content index	■S: GRI Content Index (This page)
102-56	External assurance	■E: Third-party Verification A third party has verified GHG emissions due to business activities and from the use of products sold.

Economic

No.	Requirements	References
Economic Performance
103-1,2,3	Management Approach	-
201-1	Direct economic value generated and disributed	■IR: Integrated Report ■S: Social Contribution Activities
201-2	Financial implications and other risks and opportunities due to climate change	■IR: Integrated Report ■E: Information Disclosure Based on the TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	■IR: Integrated Report
201-4	Financial assistance received from government	-
Market Presence
103-1,2,3	Management Approach	-
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	-
Indirect Economic Impacts
103-1,2,3	Management Approach	-
203-1	Infrastructure investments and services supported	■O: Business Domains
203-2	Significant indirect economic impacts	-
Procurement Practices
103-1,2,3	Management Approach	■S: Material Issues ■S: Promotion of Sustainable Procurement ■S: Risk Management and Compliance
204-1	Proportion of sending on local suppliers	-
Anti-corruption
103-1,2,3	Management Approach	■S: Risk Management and Compliance
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
205-3	Confirmed incidents of corruption and actions taken	-
Anti-competitive Behavior
103-1,2,3	Management Approach	■S: Risk Management and Compliance
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	■S: Risk Management and Compliance
Tax
103-1,2,3	Management Approach	■S: Risk Management and Compliance
207-1	Approach to tax	■S: Risk Management and Compliance
207-2	Tax governance, control, and risk management	■S: Risk Management and Compliance
207-3	Stakeholder engagement and management of concerns related to tax	-
207-4	Country-by-country reporting	-

Environmental

No.	Requirements	References
Materials
103-1,2,3	Management Approach	■E: Environmental Future Vision 2050 ■E: The Seventh Environmental Action Plan
301-1	Materials used by weight or volume	■E: Increased Amount of Resources Saved in Products ■E: Increased Amount of the Use of Recycled Plastics in Products ■E: Overview of Environmental Impacts
301-2	Recycled input materials used	■E: Overview of Environmental Impacts
301-3	Reclaimed products and their packaging materials	-
Energy
103-1,2,3	Management Approach	■E: Environmental Future Vision 2050 ■E: Information Disclosure Based on the TCFD Recommendations ■E: The Seventh Environmental Action Plan
302-1	Energy consumption within the organization	■E: Overview of Environmental Impacts
302-2	Energy consumption outside of the organization	■E: Greenhouse Gas Emissions Across the Value Chain
302-3	Energy intensity	■E: Response to Climate Change in Business Activities
302-4	Reduction of energy consumption	■E: Response to Climate Change in Business Activities
302-5	Reductions in energy requirements of products and services	■E: Increased Reduction of GHG Emissions by Products and Services
WATER AND EFFLUENTS
103-1,2,3	Management Approach	■E: Environmental Future Vision 2050 ■E: The Seventh Environmental Action Plan
303-1	Interactions with water as a shared resource	■E: Reduction of the Amount of Water Received in Business Activities
303-2	Management of water discharge-related impacts	-
303-3	Water withdrawal	■E: Reduction of the Amount of Water Received in Business Activities
303-4	Water discharge	■E: Overview of Environmental Impacts
303-5	Water consumption	■E: Overview of Environmental Impacts
Biodiversity
103-1,2,3	Management Approach	■E:Environmental Future Vision 2050 ■E: The Seventh Environmental Action Plan
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	■E: Conservation of Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	■E: Conservation of Biodiversity
Emissions
103-1,2,3	Management Approach	■E: Environmental Future Vision 2050 ■E: Information Disclosure Based on the TCFD Recommendations ■E: The Seventh Environmental Action Plan
305-1	Direct (Scope 1) GHG emissions	■E: Response to Climate Change in Business Activities
305-2	Energy indirect (Scope 2) GHG emissions	■E: Response to Climate Change in Business Activities
305-3	Other indirect (Scope 3) GHG emissions	■E: Greenhouse Gas Emissions Across the Value Chain
305-4	GHG emissions intensity	■E: Response to Climate Change in Business Activities
305-5	Reduction of GHG emissions	■E: Response to Climate Change in Business Activities ■E: Greenhouse Gas Emissions Across the Value Chain
305-6	Emissions of ozone-depleting substances (ODS)	■E: Management of Ozone-depleting Substances
305-7	Nitrogen oxides (Nox), sulfur oxides (Sox), and other significant air emissions	■E: Overview of Environmental Impacts
Effluents and Waste
103-1,2,3	Management Approach	■E: Environmental Future Vision 2050 ■E: The Seventh Environmental Action Plan
306-1	Water discharge by quality and destination	■E: Overview of Environmental Impacts
306-2	Waste by type and disposal method	■E: Reduction of Waste Volume in Business Activities
306-3	Significant spills	■E: Ensuring of Environmental Risk Compliance
306-4	Transport of hazardous waste	-
306-5	Water bodies affected by water discharges and/or runoff	-
Environmental Compliance
103-1,2,3	Management Approach	■E: Environmental Future Vision 2050 ■E: The Seventh Environmental Action Plan ■E: Ensuring of Environmental Risk Compliance
307-1	Non-compliance with environmental laws and regulations	■E: Ensuring of Environmental Risk Compliance
Supplier Environmental Assessment
103-1,2,3	Management Approach	■S: Promotion of Sustainable Procurement
308-1	New suppliers that were screened using environmental criteria	-
308-2	Negative environmental impacts in the supply chain and actions taken	■S: Promotion of Sustainable Procurement

Social

No.	Requirements	References
Employment
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights ■S: Promotion of Diversity and Inclusion ■S: Fair Evaluation and Talent Development ■S: Employment and Labor Relations
401-1	New employee hires and employee turnover	■S: Employment and Labor Relations
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	■S: Promotion of Diversity and Inclusion
401-3	Parental leave	■S: Promotion of Diversity and Inclusion
Labor/Management Relations
103-1,2,3	Management Approach	■S: Material Issues ■S: Employment and Labor Relations
402-1	Minimum notice periods regarding operational changes	■S: Employment and Labor Relations
Occupational Health and Safety
103-1,2,3	Management Approach	■S: Material Issues ■S: Occupational Health and Safety
403-1	Occupational health and safety management system	■S: Occupational Health and Safety
403-2	Hazard identification, risk assessment, and incident investigation	■S: Occupational Health and Safety
403-3	Occupational health services	■S: Occupational Health and Safety
403-4	Worker participation, consultation, and communication on occupational health and safety	■S: Occupational Health and Safety
403-5	Worker training on occupational health and safety	■S: Occupational Health and Safety
403-6	Promotion of worker health	■S: Occupational Health and Safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	■S: Occupational Health and Safety
403-8	Workers covered by an occupational health and safety management system	■S: Occupational Health and Safety ■S: Employment and Labor Relations
403-9	Work-related injuries	■S: Occupational Health and Safety
403-10	Work-related ill health	Reports the percentage of work-related ill health. ■S: Occupational Health and Safety
Training and Education
103-1,2,3	Management Approach	■S: Material Issues ■S: Fair Evaluation and Talent Development
404-1	Average hours of training per year per employee	■S: Fair Evaluation and Talent Development
404-2	Programs for upgrading employee skills and transition assistance programs	■S: Fair Evaluation and Talent Development ■S: Promotion of Diversity and Inclusion
404-3	Percentage of employees receiving regular performance and career development reviews	■S: Fair Evaluation and Talent Development
Diversity and Equal Opportunity
103-1,2,3	Management Approach	■S: Material Issues ■S: Promotion of Diversity and Inclusion ■S: Respect for Human Rights
405-1	Diversity of governance bodies and employees	■IR: Corporate Governance ■IR: Integrated Report ■S: Promotion of Diversity and Inclusion
405-2	Ratio of basic salary and remuneration of women to men	Discloses Toshiba's average annual salary by gender. ■S: Employment and Labor Relations
Non-discrimination
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights
406-1	Incidents of discrimination and corrective actions taken	■S: Respect for Human Rights
Freedom of Association and Collective Bargaining
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	-
Child Labor
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights ■S: Promotion of Sustainable Procurement
408-1	Operations and suppliers at significant risk for incidents of child labor	-
Forced or Compulsory Labor
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights ■S: Promotion of Sustainable Procurement
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	-
Security Practices
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights ■S: Promotion of Sustainable Procurement
410-1	Security personnel trained in human rights policies or procedures	-
Rights of Indigenous Peoples
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights ■S: Promotion of Sustainable Procurement
411-1	Incidents of violations involving rights of indigenous peoples	-
Human Rights Assessment
103-1,2,3	Management Approach	■S: Material Issues ■S: Respect for Human Rights ■S: Promotion of Sustainable Procurement
412-1	Operations that have been subject to human rights reviews or impact assessments	■S: Sustainability Management
412-2	Employee training on human rights policies or procedures	■S: Respect for Human Rights ■S: Risk Management and Compliance
412-3	Significant investment agreements and contacts that include human rights clauses or that underwent human rights screening	-
Local communities
103-1,2,3	Management Approach	-
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	■E: Soil and Groundwater Purification
Supplier Social Assessment
103-1,2,3	Management Approach	■S: Material Issues ■S: Promotion of Sustainable Procurement ■S: Risk Management and Compliance
414-1	New suppliers that were screened using social criteria	-
414-2	Negative social impacts in the supply chain and actions taken	■S: Promotion of Sustainable Procurement
Public Policy
103-1,2,3	Management Approach	-
415-1	Political contributions	■S: Risk Management and Compliance
Customer Health and Safety
103-1,2,3	Management Approach	■S: Product Safety and Product Security
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
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	■S: Product Safety and Product Security ■S: Risk Management and Compliance
Marketing and Labeling
103-1,2,3	Management Approach	-
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 ■S: Risk Management and Compliance
417-3	Incidents of non-compliance concerning marketing communications	■S: Risk Management and Compliance
Customer Privacy
103-1,2,3	Management Approach	■S: Material Issues ■S: Risk Management and Compliance ■S: Improvement of Customer Satisfaction
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	■S: Risk Management and Compliance
Socioeconomic Compliance
103-1,2,3	Management Approach	-
419-1	Non-compliance with laws and regulations in the social and economic area	-