GRI Standards Reference Table

UNIVERSAL STANDARD

GRI 1:Foundation 2021

Statement of Use Sumitomo Heavy Industries, Ltd. has reported in accordance with the GRI Standards for the period from January 1, 2024 to December 31, 2024.
Used GRI 1 GRI 1: Foundation 2021

GRI 2:General Disclosures 2021

Reporting requirements Corresponding part
Integrated Report 2025 Website
1.The organization and its reporting practices
2-1 Organizational details A Production System That Aims to Supply Excellent Products and Services to the World (P.35)
Corporate Data (P.81)
2-2 Entities included in the organization’s sustainability reporting Editorial Policy (P.4) ---
2-3 Reporting period, frequency and contact point Editorial Policy (P.4)
2-4 Restatements of information Restatements are explained in relevant notes as appropriate. ---
2-5 External assurance Environmental Initiatives "Third-Party Assurance of Environmental Inpact Data" (P.47)
2.Activities and workers
2-6 Activities, value chain and other business relationships Timeline of Our Business Portfolio (P.7)
Highlights of Our Segments (P.37-46)
Responsible Procurement (P.59)
Stakeholder Engagement and Coexistence and Co-prosperity with Local Communities (P.60)
Non-Financial Key Data-Social-Supply Chain Management (P.80)
2-7 Employees Interview with General Manager of the Human Resources Group (P.53-54)
Our Human Resource Strategy (P.55-57)
Non-Financial Key Data-Social-Employee Data, Occupational Health and Safety/Health Management (P.78-79)
2-8 Workers who are not employees --- ---
3.Governance
2-9 Governance structure and composition Corporate Governance System; Directors, Corporate Auditors, and Executive Officers (P.65-66)
Necessary Attributes of the Board of Directors and Composition of each committee in 2025; Reasons for Selection of Necessary Attributes of the Board of Directors; Executive Officers (P.67-68)
Non-Financial Key Data-Governance-Corporate Governance (P.80)
2-10 Nomination and selection of the highest governance body Directors, Corporate Auditors, and Executive Officers (P.65-66)
Succession Plan (P.70)
2-11 Chair of the highest governance body Directors, Corporate Auditors, and Executive Officers (P.65-66)
Message from Board Chair (P.69)
2-12 Role of the highest governance body in overseeing the management of impacts Value Creation Story (P.9-20)
Medium-term Management Plan 2026 (P.21-25)
Environmental Initiatives (P.47)
Interview with General Manager of the Human Resources Group (P.53-54)
Corporate Governance (P.61-74)
2-13 Delegation of responsibility for managing impacts Value Creation Process (P.15-16)
Sumitomo Heavy Industries Group's Value Creation (P.17-18)
Seven Material Issues of Sustainability (P.19-20)
Environmental Initiatives (P.47)
Corporate Governance System; Directors, Corporate Auditors, and Executive Officers (P.65-66)
Necessary Attributes of the Board of Directors and Composition of each committee in 2025; Reasons for Selection of Necessary Attributes of the Board of Directors; Executive Officers (P.67-68)
Sustainability-oriented Management (P.72)
Risk Management (P.73)
Compliance (P.74)
2-14 Role of the highest governance body in sustainability reporting Sustainability-oriented Management (P.72)
2-15 Conflicts of interest Corporate Governance System (P.65-66)
2-16 Communication of critical concerns Risk Management (P.73)
Compliance (P.74)
Non-Financial Key Data-Governance-Business Ethics (P.80)
2-17 Collective knowledge of the highest governance body 'Sumitomo Heavy Industries Group's Value Creation (P.17-18)
Seven Material Issues of Sustainability (P.19-20)
Corporate Governance (P.61-74)
2-18 Evaluation of the performance of the highest governance body Evaluation of Effectiveness of the Board of Directors (P.71)
2-19 Remuneration policies Officers’ Remuneration (P.70)
2-20 Process to determine remuneration Officers’ Remuneration (P.70)
2-21 Annual total compensation ratio --- ---
4.Strategy, policies and practices
2-22 Statement on sustainable development strategy Message from the President (P.9-14)
2-23 Policy commitments Purpose (P.1)
Our Ideal State in 2030 and Medium-term Management Plan 2026 (P.2)
Introduction by Representative Directors (P.3)
Value Creation Process (P.15-16)
Sumitomo Heavy Industries Group's Value Creation (P.17-18)
Medium-term Management Plan 2026: Basic Policy (P.21)
Progress towards Targets Set in the Medium-term Management Plan 2026 (P.23)
Human Rights (P.58)
Sustainability-oriented Management (P.72)
2-24 Embedding policy commitments Growth Strategy (P.21-46)
Sustainability (P.47-60)
Corporate Governance (P.61-74)
2-25 Processes to remediate negative impacts Human Rights (P.58)
Responsible Procurement (P.59)
2-26 Mechanisms for seeking advice and raising concerns Compliance (P.74)
Non-Financial Key Data-Governance-Corporate Governance (P.80)
2-27 Compliance with laws and regulations Environmental Initiatives (P.47)
Non-Financial Key Data-Environment-Environmental Management (P.77)
Non-Financial Key Data-Social-Product Safety and Product Quality (P.80)
Non-Financial Key Data-Governance-Corporate Governance (P.80)
2-28 Membership associations Information Disclosure based on the TCFD Recommendations (P.50)
Recognition from External Organizations (P.82)
5.Stakeholder Engagement
2-29 Approach to stakeholder engagement Stakeholder Engagement and Coexistence and Co-prosperity with Local Communities (P.60)
Non-Financial Key Data-Social-Employee Data (P.78-79)
2-30 Collective bargaining agreements Non-Financial Key Data-Social-Employee Data (P.78)

GRI 3:Material Topics 2021

Reporting requirements Corresponding part
Integrated Report 2025 Website
3-1 Process to determine material topics Value Creation Process (P.15-16)
Sumitomo Heavy Industries Group's Value Creation (P.17-18)
Seven Material Issues of Sustainability (P.19-20)
3-2 List of material topics Seven Material Issues of Sustainability (P.19-20)
3-3 Management of material topics Growth Strategy (P.21-46)
Sustainability (P.47-60)
Corporate Governance (P.61-74)

Topic Standards

GRI100

GRI Standard Reporting requirements Corresponding part
Integrated Report 2025 Website
GRI101:
Biodiversity 2024
101-1 Policies to halt and reverse biodiversity loss Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
101-2 Management of biodiversity impacts --- ---
101-3 Access and benefit-sharing --- ---
101-4 Identification of biodiversity impacts Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
101-5 Locations with biodiversity impacts --- ---
101-6 Direct drivers of biodiversity loss 'Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
Non-Financial Key Data-Environment-Pollution Prevention and Waste Management (P.78)
101-7 Changes to the state of biodiversity --- ---
101-8 Ecosystem services --- ---

GRI200:Economy

GRI Standard Reporting requirements Corresponding part
Integrated Report 2025 Website
GRI201:
Economic Performance 2016
201-1 Direct economic value generated and distributed Value Creation Process (P.15-16)
Sumitomo Heavy Industries Group's Value Creation (P.17-18)
Highlights of Our Segments (P.37-38)
Eleven-Year Summary and Key Financial Data (P.77-78)
Non-Financial Key Data-Social-Employee Data, Social Contribution Activities (P.79)
Non-Financial Key Data-Governance-Business Ethics (P.80)
201-2 Financial implications and other risks and opportunities due to climate change Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
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 --- ---
202-2 Proportion of senior management hired from the local community --- ---
GRI203:
Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Stakeholder Engagement and Coexistence and Co-prosperity with Local Communities (P.60)
Non-Financial Key Data-Social-Social Contribution Activities (P.79)
203-2 Significant indirect economic impacts Sumitomo Heavy Industries Group's Value Creation (P.17-18)
Seven Material Issues of Sustainability (P.19-20)
Risk Management (P.73)
GRI204:
Procurement Practices 2016
204-1 Proportion of spending on local suppliers Non-Financial Key Data-Social-Supply Chain Management (P.80)
GRI205:
Anti-corruption 2016
205-1 Operations assessed for risks related to corruption --- ---
205-2 Communication and training about anti-corruption policies and procedures Compliance (P.74)
Non-Financial Key Data-Governance-Business Ethics (P.80)
205-3 Confirmed incidents of corruption and actions taken --- ---
GRI206:
Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices --- ---
GRI207:
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 --- ---

GRI300:Environment

GRI Standard Reporting requirements Corresponding part
Integrated Report 2025 Website
GRI301:
Materials 2016
301-1 Materials used by weight or volume Non-Financial Key Data-Environment-Addressing Climate Change (P.77)
301-2 Recycled input materials used --- ---
301-3 Reclaimed products and their packaging materials --- ---
GRI302:
Energy 2016
302-1 Energy consumption within the organization Non-Financial Key Data-Environment-Addressing Climate Change (P.77)
302-2 Energy consumption outside of the organization --- ---
302-3 Energy intensity Non-Financial Key Data-Environment-Addressing Climate Change (P.77)
302-4 Reduction of energy consumption Environmental Initiatives (P.47)
Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
302-5 Reductions in energy requirements of products and services Environmental Initiatives (P.47)
Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
GRI303:
Water and Effluents 2018
303-1 Interactions with water as a shared resource Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
303-2 Management of water discharge-related impacts Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
303-3 Water withdrawal Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
303-4 Water discharge Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
303-5 Water consumption --- ---
GRI305:
Emissions 2016
305-1 Direct (Scope 1) GHG emissions Environmental Initiatives (P.47)
Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
305-2 Energy indirect (Scope 2) GHG emissions Environmental Initiatives (P.47)
Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
305-3 Other indirect (Scope 3) GHG emissions Environmental Initiatives (P.47)
Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
305-4 GHG emissions intensity Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
305-5 Reduction of GHG emissions Environmental Initiatives (P.47)
Addressing Climate Change Risks (P.48-49)
Information Disclosure based on the TCFD Recommendations (P.50)
Initiatives for Biodiversity Conservation and Natural Capital (P.51-52)
Non-Financial Key Data-Environment-Water Resources Preservation (P.77)
305-6 Emissions of ozone-depleting substances (ODS) --- ---
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Non-Financial Key Data-Environment-Pollution Prevention and Waste Management (P.78)
GRI306:
Waste 2020
306-1 Waste generation and significant waste-related impacts --- ---
306-2 Management of significant waste-related impacts Environmental Initiatives (P.47)
306-3 Waste generated Non-Financial Key Data-Environment-Pollution Prevention and Waste Management (P.78)
306-4 Waste diverted from disposal Non-Financial Key Data-Environment-Pollution Prevention and Waste Management (P.78)
306-5 Waste directed to disposal Non-Financial Key Data-Environment-Pollution Prevention and Waste Management (P.78)
GRI308:
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 --- ---

GRI400:Society

GRI Standard Reporting requirements Corresponding part
Integrated Report 2022 Website
GRI401:
Employment 2016
401-1 New employee hires and employee turnover Non-Financial Key Data-Social-Employee Data (P.79)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees --- ---
401-3 Parental leave Non-Financial Key Data-Social-Employee Data (P.79)
GRI402:
Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes --- ---
GRI403:
Occupational Health and Safety 2018
403-1 Occupational health and safety management system Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-2 Hazard identification, risk assessment, and incident investigation Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-3 Occupational health services Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-4 Worker participation, consultation, and communication on occupational health and safety Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-5 Worker training on occupational health and safety Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-6 Promotion of worker health Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Our Human Resource Strategy "Employee Health and Safety" (P.57)
403-8 Workers covered by an occupational health and safety management system --- ---
403-9 Work-related injuries Non-Financial Key Data-Social- Occupational Health and Safety/Health Management (P.79)
403-10 Work-related ill health ---
GRI404:
Training and Education 2016
404-1 Average hours of training per year per employee Non-Financial Key Data-Social-Employee Data (P.79)
404-2 Programs for upgrading employee skills and transition assistance programs Interview with General Manager of the Human Resources Group (P.53-54)
Our Human Resource Strategy (P.55-57)
404-3 Percentage of employees receiving regular performance and career development reviews --- ---
GRI405:
Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Non-Financial Key Data-Social-Employee Data (P.79)
Non-Financial Key Data-Governance-Corporate Governance (P.80)
405-2 Ratio of basic salary and remuneration of women to men Non-Financial Key Data-Social-Employee Data (P.79) ---
GRI406:
Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken Human Rights (P.58)
GRI407:
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 Human Rights (P.58)
Responsible Procurement (P.59)
GRI408:
Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor ---
GRI409:
Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor ---
GRI410:
Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures --- ---
GRI411:
Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples --- ---
GRI413:
Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Stakeholder Engagement and Coexistence and Co-prosperity with Local Communities (P.60)
413-2 Operations with significant actual and potential negative impacts on local communities --- ---
GRI414:
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 --- ---
GRI415:
Public Policy 2016
415-1 Political contributions Non-Financial Key Data-Governance-Business Ethics (P.80)
GRI416:
Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Ensuring Product Safety and Product Quality (P.36)
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services --- ---
GRI417:
Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling Ensuring Product Safety and Product Quality (P.36)
Responsible Procurement (P.59)
417-2 Incidents of non-compliance concerning product and service information and labeling --- ---
417-3 Incidents of non-compliance concerning marketing communications --- ---
GRI418:
Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data --- ---