Guidelines

GRI standard comparative table

GRI 2: General Disclosures 2021 References
The organization and its reporting practices
2-1 Organizational details Corporate profile
Global organizations
Integrated report
2-2 Entities included in the organization’s sustainability reporting Integrated report
2-3 Reporting period, frequency and contact point Integrated report
2-4 Restatements of information  -
2-5 External assurance -
Activities and workers
2-6 Activities, value chain and other business relationships Business domain
Supply chain
2-7 Employees ESG data: Social
2-8 Workers who are not employees ESG data: Social
Governance
2-9 Governance structure and composition Corporate governance
Corporate governance report
2-10 Nomination and selection of the highest governance body Corporate governance
Directors
2-11 Chair of the highest governance body Corporate governance
Corporate governance report
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability promotion structure
Materiality
2-13 Delegation of responsibility for managing impacts Sustainability promotion structure
Environmental management
2-14 Role of the highest governance body in sustainability reporting Sustainability promotion structure
2-15 Conflicts of interest Corporate governance
Corporate governance report
2-16 Communication of critical concerns Corporate governance
Legal and corporate compliance
2-17 Collective knowledge of the highest governance body Corporate governance
2-18 Evaluation of the performance of the highest governance body Corporate governance
Corporate governance report
2-19 Remuneration policies Corporate governance
Corporate governance report
2-20 Process to determine remuneration Corporate governance
2-21 Annual total compensation ratio -
Strategy, policies and practices
2-22 Statement on sustainable development strategy Integrated report
2-23 Policy commitments Basic Policy of Sustainability
2-24 Embedding policy commitments Each activity in Sustainability page
2-25 Processes to remediate negative impacts Legal and corporate compliance
Supply chain
2-26 Mechanisms for seeking advice and raising concerns Legal and corporate compliance
2-27 Compliance with laws and regulations Legal and corporate compliance
2-28 Membership associations Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
Stakeholder engagement
2-29 Approach to stakeholder engagement Integrated report
2-30 Collective bargaining agreements Working conditions
ESG data: Social

GRI 3: Material Topics 2021 References
Disclosures on material topics
3-1 Process to determine material topics Materiality identification process
3-2 List of material topics Materiality
3-3 Management of material topics -

Topic-specific Standards

GRIStandards(Economic) References
GRI201: Economic Performance 2016
201-1 Direct economic value generated and distributed Social contribution
201-2 Financial implications and other risks and opportunities due to climate change Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
201-3 Defined benefit plan obligations and other retirement plans  
201-4 Financial assistance 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 Social contribution
Environmental communication activities
203-2 Significant indirect economic impacts -
GRI204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers -
GRI205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures Basic approach to corporate ethics and compliance
Legal and corporate compliance
Hamamatsu Photonics Group Code of Conduct
205-3 Confirmed incidents of corruption and actions taken Legal and corporate compliance, Preventing corruption(Not applicable)
GRI206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Legal and corporate compliance, Anti-competitive practices(Not applicable)
GRI207: Tax 2019
207-1 Approach to tax Legal and corporate compliance, Transparency regarding
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting -

GRI standard (Environment)  References
GRI301: Materials 2016
301-1 Materials used by weight or volume ESG data: Environment (Materials) 
301-2 Recycled input materials used -
301-3 Reclaimed products and their packaging materials -
GRI302: Energy 2016
302-1 Energy consumption within the organization ESG data: Environment (Energy)
Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
302-2 Energy consumption outside of the organization Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change: 
Value chain carbon emissions
302-3 Energy intensity Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
302-4 Reduction of energy consumption Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
302-5 Reductions in energy requirements of products and services Environmentally Friendly and Contributing Products
GRI303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Protecting our water resources
303-2 Management of water discharge-related impacts -
303-3 Water withdrawal ESG data: Environment (Water)
303-4 Water discharge ESG data: Environment (Wastewater)
303-5 Water consumption ESG data: Environment (Water)
GRI305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
ESG data: Environment
305-2 Energy indirect (Scope 2) GHG emissions Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
ESG data: Environment
305-3 Other indirect (Scope 3) GHG emissions Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
ESG data: Environment
305-4 GHG emissions intensity Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
ESG data: Environment
305-5 Reduction of GHG emissions Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
ESG data: Environment
305-6 Emissions of ozone-depleting substances (ODS) Disclosure based on TCFD Recommendations, Reducing carbon emissions and climate change
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions ESG data: Environment (VOC emissions)
Management of pollution including waste
Reducing atmospheric emissions of VOCs

GRI306: Waste 2020
306-1 Waste generation and significant waste-related impacts Management of pollution including waste
306-2 Management of significant waste-related impacts Management of pollution including waste
306-3 Waste generated Management of pollution including waste
ESG data: Environment (Industrial waste)
306-4 Waste diverted from disposal Management of pollution including waste
ESG data: Environment (Recycling)
306-5 Waste directed to disposal Management of pollution including waste

ESG data: Environment (Landfill)

GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations Compliance with environmental laws and regulations (Not applicable)
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 -

GRI standard (Social) References
GRI401: Employment 2016
401-1 New employee hires and employee turnover ESG data: Social (Number of newly hired employees, Turnover rate)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave Working conditions Measures to enable continuing employment: combining work with childcare or nursing care
ESG data: Social
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 Occupational health and safety
403-2 Hazard identification, risk assessment, and incident investigation -
403-3 Occupational health services -
403-4 Worker participation, consultation, and communication on occupational health and safety -
403-5 Worker training on occupational health and safety -
403-6 Promotion of worker health Health 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 Occupational health and safety
ESG data: Social
403-10 Work-related ill health Occupational health and safety
ESG data: Social
GRI404: Training and Education 2016
404-1 Average hours of training per year per employee -
404-2 Programs for upgrading employee skills and transition assistance programs Acquisition and development of human resources
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 employee Respect for human rights and diversity
ESG data
405-2 Ratio of basic salary and remuneration of women to men ESG data: Social
GRI406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken -
GRI407: Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the freedom of association and collective bargaining may be at risk -
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 -
GRI 412: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments -
412-2 Employee training on human rights policies or procedures -
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
GRI413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Social contribution
Environmental communication activities
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 -
GRI416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Quality control
416-2 Incidents of non-compliance concerning the health and safety impacts and services Not appicable
GRI417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling Quality control
417-2 Incidents of non-compliance concerning product and service information and labeling Not appicable
417-3 Incidents of non-compliance concerning marketing communications Not appicable
GRI418: Customer Privacy 2016
418-1 Substantiated complaints concerning breeches of customer privacy and losses of customer data -
GRI 419: Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area Legal and corporate compliance

SASB standard comparative table

Our comparative table is based on the standards for "Electrical & Electronic Equipment" industry in the Resource Transformation sector. 

Topic Metric Category Unit of measure Code References
Energy Management (1) Total energy consumed,  (2) percentage grid electricity and (3) percentage renewable Quantitative Gigajoules
(GJ)
Percentage (%)
RT-EE-130a.1 (1) 2023: 35,910kl 
※Total energy consumption is disclosed in kl.
(3) 2023: 96.3 %

ESG data: Environment
Hazardous Waste Management (1) Amount of hazardous waste generated,  (2) percentage recycled Quantitative Metric tonnes (t)
Percentage (%)
RT-EE-150a.1 (1) 2023: 402t  (2) 2023: 77.4 %

ESG data: Environment
(1) Number and aggregate quantity of reportable spills,  (2) quantity recovered  Quantitative Number, Kilogrammes (kg) RT-EE-150a.2

Non applicable

Management of pollution including waste

Product Safety (1) Number of recalls issued,  (2) total units recalled  Quantitative Number RT-EE-250a.1 -
Total amount of monetary losses as a result of legal proceedings associated with product safety  Quantitative Presentation currency RT-EE-250a.2 -
Product Lifecycle Management Percentage of products by revenue that contain IEC 62474 declarable substances Quantitative Percentage (%) by revenue RT-EE-410a.1 -
Percentage of eligible products, by revenue, certified to an energy efficiency certification Quantitative Percentage (%) by revenue RT-EE-410a.2 -
Revenue from renewable energy-related and energy efficiency-related products Quantitative Presentation currency RT-EE-410a.3 -
Materials Sourcing Description of the management of risks associated with the use of critical materials Discussion and Analysis n/a RT-EE-440a.1 Responsible Minerals Sourcing
Business Ethics Description of policies and practices for prevention of: (1) corruption and bribery and (2) anti-competitive behaviour Discussion and Analysis n/a RT-EE-510a.1

(1)One of the Company’s key commitments to stakeholders is the prevention of bribery and other corruption. This pledge is at the very heart of our business, as we signaled to the world in August 2017 when we signed the United Nations Global Compact (UNGC). To advance its efforts to prevent corruption, Hamamatsu Photonics has completed preparation of in-house regulations to prevent corruption at overseas subsidiaries.

In May 2022, we held training for officers to inform and confirm the importance of anti-corruption (anti-bribery of foreign civil servants).

(2)Prohibiting the restriction of free competition is a core principle of the Company’s business. As part of our code of conduct, we direct all employees to make fair dealing and fair competition integral to our business activities.

Legal and corporate compliance

Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption  Quantitative Presentation currency RT-EE-510a.2 In FY2023, no violations of or sanctions against Hamamatsu Photonics or its subsidiaries occurred with respect to bribery.

Legal and corporate compliance
Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulations  Quantitative Presentation currency RT-EE-510a.3
In FY2023, no legal actions were taken against Hamamatsu Photonics in connection with any anti-competitive action, antitrust case or monopolistic behavior.

Legal and corporate compliance

Activity Metrics Activity Metrics Category Unit of measure Code References
Number of units produced by product category Quantitative Number RT-EE-000.A -
Number of employees Quantitative Number RT-EE-000.B ESG data: Social (Number of employees)