GRI Standards Content Index

Updated on December 5, 2025

GRI 1: Foundation
Statement of use	SHIBAURA MECHATRONICS CORPORATION has reported in accordance with the GRI Standards for the period from 1 April 2024 to 31 March 2025.
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard (s)	-

GRI 2: General Disclosures 2021
No.	Disclosure	References
2-1	Organizational details	Integrated Report 2025 P9-10: Business Overview of Shibaura Mechatronics Corporation P70: Corporate Data and Stock Information Web Site: Corporate Data Web Site: Offices and Operations Web Site: Shibaura Mechatronics Group
2-2	Entities included in the organization's sustainability reporting	Integrated Report 2025 P5: Editorial Policy
2-3	Reporting period, frequency and contact point	Integrated Report 2025 P5: Editorial Policy Back cover: Inquiries
2-4	Restatements of information	No major changes
2-5	External assurance	-
2-6	Activities, value chain and other business relationships	Integrated Report 2025 P9-10: Business Overview of Shibaura Mechatronics Corporation P13-14: Value Creation Model Web Site: Shibaura Mechatronics Group Web Site: Products and Services Annual Securities Report (The 116th Business Term, P5-7, Japanese only)
2-7	Employees	Integrated Report 2025 P11-12: Source of Value Creation P66-67: Non-financial Data / Social (employment) Web Site: Environmental and Social Data / Social (Employment) Annual Securities Report (The 116th Business Term, P8-9, Japanese only)
2-8	Workers who are not employees	-
2-9	Governance structure and composition	Integrated Report 2025 P41-42: Management Structure P47-51: Corporate Governance Web Site: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P8-13, Japanese only)
2-10	Nomination and selection of the highest governance body	Integrated Report 2025 P47-51: Corporate Governance Web Site: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P5, Japanese only)
2-11	Chair of the highest governance body	Integrated Report 2025 P47-51: Corporate Governance Web Site: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P4-5,8, Japanese only)
2-12	Role of the highest governance body in overseeing the management of impacts	Integrated Report 2025 P19-20: Identification of Material Issues P39-40: Sustainability Promotion Structure P52: Risk Management P55-56: Respond to climate change Web Site: Sustainability Web Site: Identify Material Issues Web Site: Risk Management Web Site: Environment
2-13	Delegation of responsibility for managing impacts	Integrated Report 2025 P39-40: Sustainability Promotion Structure P52: Risk Management Web Site: Sustainability Web Site: Risk Management Web Site: Environment
2-14	Role of the highest governance body in sustainability reporting	Integrated Report 2025 P21-22: Materiality and KPIs P39-40: Sustainability Promotion Structure Web Site: Sustainability
2-15	Conflicts of interest	Corporate Governance Report (Report　date: June 26,2025, P1, Japanese only)
2-16	Communication of critical concerns	Integrated Report 2025 P39-40: Sustainability Promotion Structure P52: Risk Management Web Site: Sustainability Web Site: Risk Management
2-17	Collective knowledge of the highest governance body	Integrated Report 2025 P19-20: Identification of Material Issues P47-51: Corporate Governance Web Site: Identify Material Issues Web Site: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P5, Japanese only)
2-18	Evaluation of the performance of the highest governance body	Integrated Report 2025 P47-51: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P5, Japanese only)
2-19	Remuneration policies	Integrated Report 2025 P47-51: Corporate Governance Web Site: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P11-13, Japanese only) Annual Securities Report (The 116th Business Term, P56-58, Japanese only)
2-20	Process to determine remuneration	Integrated Report 2025 P47-51: Corporate Governance Web Site: Corporate Governance Corporate Governance Report (Report　date: June 26,2025, P11-13, Japanese only) Annual Securities Report (The 116th Business Term, P56-58, Japanese only)
2-21	Annual total compensation ratio	-
2-22	Statement on sustainable development strategy	Integrated Report 2025 P15-18: Message from the CEO Web Site: Message from the President
2-23	Policy commitments	Integrated Report 2025 P3-4: Toward Realizing Shibaura Vision 2033 P39-40: Sustainability Promotion Structure P47-51: Corporate Governance Web Site: Corporate Principles Web Site: Sustainability Web Site: Various Policies Related to ESG Web Site: Corporate Governance
2-24	Embedding policy commitments	Integrated Report 2025 P21-22: Materiality and KPIs P35-38: Human Resource Management P39-40: Sustainability Promotion Structure P43-46: Discussion with Outside Directors P47-51: Corporate Governance P52: Risk Management P53: Compliance P55-56: Efforts to Reduce CO₂ Emissions P57: Efforts to Reduce Environmental Burden P58-59: Respect for Human Rights P59-60: Health and Productivity Management P60: Cooperation with The Local Community P61: Responsible Supply Chain P61-62: Quality Control Web Site: Sustainability Web Site: Goals and Results Web Site: Environment Web Site: Social Web Site: Governance
2-25	Processes to remediate negative impacts	Integrated Report 2025 P53: Compliance P57: Efforts to Reduce Environmental Burden P58-59: Respect for Human Rights P59-60: Health and Productivity Management P61-62: Quality Control Web Site: Compliance Web Site: Environment Web Site: Respect for Human Rights Web Site: Responsible Supply Chain Web Site: Quality Control
2-26	Mechanisms for seeking advice and raising concerns	Integrated Report 2025 P53: Compliance P58-59: Respect for Human Rights Web Site: Compliance Web Site: Respect for Human Rights
2-27	Compliance with laws and regulations	Integrated Report 2025 P53: Compliance P57: Efforts to Reduce Environmental Burden P61-62: Quality Control
2-28	Membership associations	Integrated Report 2025 P6: Signatory of the UN Global Compact (UNGC) Web Site: Participation in Global Initiatives
2-29	Approach to stakeholder engagement	Integrated Report 2025 P39-40: Sustainability Promotion Structure
2-30	Collective bargaining agreements	Annual Securities Report (The 116th Business Term, P8, Japanese only)

GRI 3: Material Topics 2021
No.	Disclosure	References
3-1	Process to determine material topics	Integrated Report 2025 P19-20: Identification of Material Issues Web Site: Identify Material Issues
3-2	List of material topics	Integrated Report 2025 P19-20: Identification of Material Issues P21-22: Materiality and KPIs Web Site: Identify Material Issues
3-3	Management of material topics	Integrated Report 2025 P21-22: Materiality and KPIs P39-40: Sustainability Promotion Structure P47-53: Enhance Governance P55-56: Respond to Climate Change P57: Mitigate Environmental Impacts P58-60: Create an environment in which diverse human capital can participate actively P61-62: Enhance supply chain management Web Site: Sustainability Web Site: Identify Material Issues Web Site: Goals and Results Web Site: Environment Web Site: Social Web Site: Governance

Topic Standards

No.	Disclosure	References
GRI 201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Integrated Report 2025 P3-4: Toward Realizing Shibaura Vision 2033 P7-8: Our Journey of Value Creation P9-10: Business Overview of Shibaura Mechatronics Corporation P13-14: Value Creation Model P23-26: 2023–2025 Medium-Term Management Plan P27-28: Financial Strategy P29-32: Strategies by Business P63-64: Key Financial Data for the Past 11 Years P66-67: Non-financial Data / Social (employment) Web Site: Financial Indicators Web Site: Environmental and Social Data / Social (Employment)
201-2	Financial implications and other risks and opportunities due to climate change	Integrated Report 2025 P55-56: Respond to climate change Web Site: Response to the TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report (The 116th Business Term, P87, Japanese only)
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	-
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	-
205-2	Communication and training about anti-corruption policies and procedures	Integrated Report 2025 P53: Compliance Web Site: Compliance
205-3	Confirmed incidents of corruption and actions taken	Integrated Report 2025 P53: Compliance
GRI 206: Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Integrated Report 2025 P53: Compliance Web Site: Compliance
GRI 207: Tax 2019
207-1	Approach to tax	Integrated Report 2025 P47-51: Corporate Governance
207-2	Tax governance, control, and risk management	Integrated Report 2025 P47-51: Corporate Governance
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	Integrated Report 2025 P55-56: Efforts to reduce CO₂ emissions P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	-
302-4	Reduction of energy consumption	Integrated Report 2025 P55-56: Efforts to Reduce CO₂ Emissions P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
302-5	Reductions in energy requirements of Products and Services	Web Site: Environmentally Conscious Products
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	Integrated Report 2025 P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
303-5	Water consumption	Integrated Report 2025 P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
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	-
304-3	Habitats protected or restored	-
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	Integrated Report 2025 P55-56: Efforts to Reduce CO₂ Emissions P65-66: Non-financial Data / Environment Web Site: Response to the TCFD Recommendations Web Site: Environmental and Social Data / Environment
305-2	Energy indirect (Scope 2) GHG emissions	Integrated Report 2025 P55-56: Efforts to Reduce CO₂ Emissions P65-66: Non-financial Data / Environment Web Site: Response to the TCFD Recommendations Web Site: Environmental and Social Data / Environment
305-3	Other indirect (Scope 3) GHG emissions	Integrated Report 2025 P55-56: Efforts to Reduce CO₂ Emissions P65-66: Non-financial Data / Environment Web Site: Response to the TCFD Recommendations Web Site: Environmental and Social Data / Environment
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	-
305-6	Emissions of ozone-depleting substances (ODS)	-
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	Integrated Report 2025 P57: Efforts to Reduce Environmental Burden Web Site: Reduction of Waste
306-2	Management of significant waste-related impacts	-
306-3	Waste generated	Integrated Report 2025 P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
306-4	Waste diverted from disposal	Integrated Report 2025 P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
306-5	Waste directed to disposal	Integrated Report 2025 P65-66: Non-financial Data / Environment Web Site: Environmental and Social Data / Environment
GRI 308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	-
308-2	Negative environmental impacts in the supply chain and actions taken	Integrated Report 2025 P57: Efforts to Reduce Environmental Burden Web Site: Environment Web Site: Responsible Supply Chain
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Integrated Report 2025 P35-38: Human Resource Management P66-67: Non-financial Data / Social (employment) Web Site: Environmental and Social Data / Social (Employment)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	-
401-3	Parental leave	Integrated Report 2025 P35-38: Human Resource Management P67: Non-financial Data / Social (work-life balance) Web Site: Environmental and Social Data / Social (Work-life Balance)
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	Integrated Report 2025 P59-60: Health and Productivity Management Web Site: Occupational Safety and Health / Health and Productivity Management
403-2	Hazard identification, risk assessment, and incident investigation	Integrated Report 2025 P59-60: Health and Productivity Management Web Site: Occupational Safety and Health / Health and Productivity Management
403-3	Occupational health services	Integrated Report 2025 P59-60: Health and Productivity Management Web Site: Occupational Safety and Health / Health and Productivity Management
403-4	Worker participation, consultation, and communication on occupational health and safety	-
403-5	Worker training on occupational health and safety	Integrated Report 2025 P59-60: Health and Productivity Management P68: Non-financial Data / Social (occupational safety and health) Web Site: Occupational Safety and Health / Health and Productivity Management Web Site: Environmental and Social Data / Social (Occupational Safety and Health)
403-6	Promotion of worker health	Integrated Report 2025 P59-60: Health and Productivity Management Web Site: Occupational Safety and Health / Health and Productivity Management
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	Integrated Report 2025 P68: Non-financial Data / Social (occupational safety and health) Web Site: Environmental and Social Data / Social (Occupational Safety and Health)
403-10	Work-related ill health	-
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Integrated Report 2025 P35-38: Human Resource Management P68: Non-financial Data / Social (human resource development) Web Site: Environmental and Social Data / Social (Human Resource Development)
404-2	Programs for upgrading employee skills and transition assistance programs	Integrated Report 2025 P35-38: Human Resource Management Web Site: Human Resource Management
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	Integrated Report 2025 P35-38: Human Resource Management P66-67: Non-financial Data / Social (employment) P69: Non-financial Data / Governance Web Site: Environmental and Social Data / Social (Employment) Web Site: Environmental and Social Data / Governance
405-2	Ratio of basic salary and remuneration of women to men	Integrated Report 2025 P66-67: Non-financial Data / Social (employment) Web Site: Environmental and Social Data / Social (Employment)
GRI 406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Integrated Report 2025 P53: Compliance P58-59: Respect for Human Rights Web Site: Compliance Web Site: Respect for Human Rights
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	Integrated Report 2025 P67: Non-financial Data / Social (work-life balance) Web Site: Environmental and Social Data / Social (Work-life Balance)
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Integrated Report 2025 P58-59: Respect for Human Rights Web Site: Respect for Human Rights
GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Integrated Report 2025 P58-59: Respect for Human Rights Web Site: Respect for Human Rights
GRI 410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	Integrated Report 2025 P58-59: Respect for Human Rights
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	Integrated Report 2025 P60: Cooperation with the Local Communities
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	Integrated Report 2025 P61: Responsible Supply Chain Web Site: Responsible Supply Chain
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	Integrated Report 2025 P61-62: Quality Control Web Site: Quality Control
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Integrated Report 2025 P61-62: Quality Control Web Site: Quality Control
GRI 417: Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	Integrated Report 2025 P61-62: Quality Control Web Site: Quality Control
417-2	Incidents of non-compliance concerning product and service information and labeling	Integrated Report 2025 P61-62: Quality Control Web Site: Quality Control
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	-