Reference Table for GRI Guidelines

Items		Index	Page to Refer
1　Strategy and Analysis
1.1		Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.	Message from the President
1.2		Description of key impacts, risks, and opportunities.	Message from the President
2　Organizational Profile
2.1		Name of the organization.	Yokohama Rubber Group at a Glance
2.2		Primary brands, products, and/or services.	Yokohama Rubber Group at a Glance
2.3		Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	Yokohama Rubber Group at a Glance
2.4		Location of organization’s headquarters.	Yokohama Rubber Group at a Glance
2.5		Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	Yokohama Rubber Group at a Glance
2.6		Nature of ownership and legal form.	Yokohama Rubber Group at a Glance
2.7		Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	Yokohama Rubber Group at a Glance
2.8		Scale of the reporting organization, including: • Number of employees; • Number of operations; • Net sales (for private sector organizations) or net revenues (for public sector organizations); • Total capitalization broken down in terms of debt and equity (for private sector organizations); and • Quantity of products or services provided.	Yokohama Rubber Group at a Glance
2.9		Significant changes during the reporting period regarding size, structure, or ownership including: • The location of, or changes in operations, including facility openings, closings, and expansions; and • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).	Editorial Policy for Online Edition
2.10		Awards received in the reporting period.	Together with our Society（Evaluation from the Society）
3　Report Parameters
Report Profile
3.1		Reporting period (e.g., fiscal/calendar year) for information provided.	Editorial Policy for Online Edition
3.2		Date of most recent previous report (if any).	Editorial Policy for Online Edition
3.3		Reporting cycle (annual, biennial, etc.)	Editorial Policy for Online Edition
3.4		Contact point for questions regarding the report or its contents.	Editorial Policy for Online Edition
Report Scope and Boundary
3.5		Process for defining report content, including: • Determining materiality; • Prioritizing topics within the report; and • Identifying stakeholders the organization expects to use the report.	Editorial Policy for Online Edition
3.6		Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).	Editorial Policy for Online Edition
3.7		State any specific limitations on the scope or boundary of the report.	Editorial Policy for Online Edition
3.8		Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.	Editorial Policy for Online Edition
3.9		Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
3.10		Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods).	Environmental Preservation（Reduction of Greenhouse Gas Emission）
3.11		Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	Editorial Policy for Online Edition Environmental Preservation（Reduction of Greenhouse Gas Emission）
GRI content index
3.12		Table identifying the location of the Standard Disclosures in the report.	Reference Table for GRI Guidelines
Assurance
3.13		Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).	Third-Party Opinion
４ Governance, Commitments, and Engagement
Governance
4.1		Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	Corporate Governance and Compliance
4.2		Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).	Corporate Governance and Compliance
4.3		For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.	Corporate Governance and Compliance
4.4		Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.	Corporate Governance and Compliance Together with our Employees（Employment） Together with our Shareholders and Investors（In Order to Hear from our Shareholders）
4.5		Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance).	Corporate Governance and Compliance
4.6		Processes in place for the highest governance body to ensure conflicts of interest are avoided.	Corporate Governance and Compliance
4.7		Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.	Corporate Governance and Compliance
4.8		Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.	Corporate Philosophy and Yokohama Rubber Group's Approach to CSR Message from the President
4.9		Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.	Corporate Philosophy and Yokohama Rubber Group's Approach to CSR Corporate Governance and Compliance
4.10		Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.	Corporate Philosophy and Yokohama Rubber Group's Approach to CSR Corporate Governance and Compliance
Commitments to External Initiatives
4.11		Explanation of whether and how the precautionary approach or principle is addressed by the organization.	Environmental Management Emission Provision onto Water, Air, and Soil Management of Chemicals Assurance of the Safe Tire Products Assurance of the Safe MB Products
4.12		Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.	Environmental Preservation（Environmental Management） Together with our Society（Other Social Activities）
4.13		Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: • Has positions in governance bodies; • Participates in projects or committees; • Provides substantive funding beyond routine membership dues; or • Views membership as strategic.	Together with our Society（Other Social Activities）
Stakeholder Engagement
4.14		List of stakeholder groups engaged by the organization.	Corporate Philosophy and Yokohama Rubber Group's Approach to CSR
4.15		Basis for identification and selection of stakeholders with whom to engage.	Corporate Philosophy and Yokohama Rubber Group's Approach to CSR
4.16		Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.	Together with our Customers Together with our Employees Together with our Business Partners Together with our Shareholders and Investors Together with our Society
4.17		Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.	Together with our Customers Together with our Employees Together with our Business Partners Together with our Shareholders and Investors Together with our Society
5 Management Approach and Performance Indicators
Economic
		Disclosure on Management Approach	Yokohama Rubber Group at a Glance ogether with our Shareholders and Investors
Aspect: Economic Performance
EC1	CORE	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	Yokohama Rubber Group at a Glance
EC2	CORE	Financial implications and other risks and opportunities for the organization’s activities due to climate change.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
EC3	CORE	Coverage of the organization’s defined benefit plan obligations.	Together with our Employees（Employment）
EC4	CORE	Significant financial assistance received from government.	Yokohama Rubber Group at a Glance
Aspect: Market Presence
EC5	ADD	Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.	-
EC6	CORE	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	Together with our Business Partners
EC7	CORE	Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.	Together with our Employees（Our Diversified Personnel）
Aspect: Indirect Economic Impacts
EC8	CORE	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.	Together with our Society
EC9	ADD	Understanding and describing significant indirect economic impacts, including the extent of impacts.	-
Environmental
		Disclosure on Management Approach	Environmental Preservation
Aspect: Materials
EN1	CORE	Materials used by weight or volume.	Environmental Preservation (Overall Picture of Environmental Burden)
EN2	CORE	Percentage of materials used that are recycled input materials.	Environmental Preservation（Utilization of Natural Resources / Reduction of Industrial Waste）
Aspect: Energy
EN3	CORE	Direct energy consumption by primary energy source.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN4	CORE	Indirect energy consumption by primary source.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN5	ADD	Energy saved due to conservation and efficiency improvements.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN6	ADD	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN7	ADD	Initiatives to reduce indirect energy consumption and reductions achieved.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
Aspect: Water
EN8	CORE	Total water withdrawal by source.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Utilization of Natural Resources / Reduction of Industrial Waste）
EN9	ADD	Water sources significantly affected by withdrawal of water.	There is no water withdrawal from specially protected aquatic zone. Also, we are not withdrawing any water from the area registered under the Ramsar Convention.
EN10	ADD	Percentage and total volume of water recycled and reused.	Environmental Preservation（Utilization of Natural Resources / Reduction of Industrial Waste）
Aspect: Biodiversity
EN11	CORE	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	Environmental Preservation（Biodiversity）
EN12	CORE	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	Environmental Preservation（Biodiversity）
EN13	ADD	Habitats protected or restored.	Environmental Preservation（Biodiversity）
EＮ14	ADD	Strategies, current actions, and future plans for managing impacts on biodiversity.	Environmental Preservation（Biodiversity）
EN15	ADD	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.	Environmental Preservation（Biodiversity）
Aspect: Emissions, Effluents, and Waste
EN16	CORE	Total direct and indirect greenhouse gas emissions by weight.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN17	CORE	Other relevant indirect greenhouse gas emissions by weight.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN18	ADD	Initiatives to reduce greenhouse gas emissions and reductions achieved.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
EN19	CORE	Emissions of ozone-depleting substances by weight.	Environmental Preservation (Management of Chemicals/ Emission Provision onto Water, Air, and Soil)
EN20	CORE	NO, SO, and other significant air emissions by type and weight.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Management of Chemicals and Emission Provision onto Water, Air, and Soil）
EN21	CORE	Total water discharge by quality and destination.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Management of Chemicals and Emission Provision onto Water, Air, and Soil）
EN22	CORE	Total weight of waste by type and disposal method.	Environmental Preservation (Overall Picture of Environmental Burden) Environmental Preservation（Utilization of Natural Resources / Reduction of Industrial Waste）
EN23	CORE	Total number and volume of significant spills.	Environmental Preservation（Environmental Management） Environmental Preservation (Management of Chemicals/ Emission Provision onto Water, Air, and Soil)
EN24	ADD	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.	There is no direct transportation of industrial waste from Japan to overseas for the items subject to Basel Convention.
EN25	ADD	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.	Environmental Preservation（Biodiversity）
Aspect: Products and Services
EN26	CORE	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	Environmental Preservation（Environmentally-Friendly Products）
EN27	CORE	Percentage of products sold and their packaging materials that are reclaimed by category.	Environmental Preservation（Environmentally-Friendly Products）
Aspect: Compliance
EN28	ADD	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.	Corporate Governance and Compliance Environmental Management Emission Provision onto Water, Air, and Soil Management of Chemicals
Aspect: Transport
EN29	ADD	Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.	Environmental Preservation（Reduction of Greenhouse Gas Emission）
Aspect: Overall
EN30	ADD	Total environmental protection expenditures and investments by type.	Environmental Preservation (Environmental accounting)
Labor Practices and Decent Work
		Disclosure on Management Approach	Together with our Employees
Aspect: Employment
LA1	CORE	Total workforce by employment type, employment contract, and region, broken down by gender.	Together with our Employees（Employment）
LA2	CORE	Total number and rate of new employee hires and employee turnover by age group, gender, and region.	Together with our Employees (Employment)
LA3	ADD	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation.	Together with our Employees（Employment）
Aspect: Labor/Management Relations
LA4	CORE	Percentage of employees covered by collective bargaining agreements.	Together with our Employees（Employment）
LA5	CORE	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.	Together with our Employees（Employment）
Aspect: Occupational Health and Safety
LA6	ADD	Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs.	Together with our Employees（Workplace with Safety and Health）
LA7	CORE	Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities, by region and by gender.	Together with our Employees（Workplace with Safety and Health）
LA8	CORE	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	Together with our Employees（Workplace with Safety and Health）
LA9	ADD	Health and safety topics covered in formal agreements with trade unions.	Together with our Employees（Workplace with Safety and Health）
Aspect: Training and Education
LA10	CORE	Average hours of training per year per employee by gender, and by employee category.	Together with our Employees (Enlightenment and Training)
LA11	ADD	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	Together with our Employees（Work-Life Balance）
LA12	ADD	Percentage of employees receiving regular performance and career development reviews, by gender.	Together with our Employees（Enlightenment and Training）
Aspect: Diversity and Equal Opportunity
LA13	CORE	Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.	Together with our Employees（Our Diversified Personnel）
LA14	CORE	Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.	Together with our Employees（Our Diversified Personnel）
Human Rights
		Disclosure on Management Approach	Together with our Employees
Aspect: Investment and Procurement Practices
HR1	CORE	Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.	-
HR2	CORE	Percentage of significant suppliers, contractors, and other business partners that have undergone human rights screening, and actions taken.	Together with our Business Partners（Development of CSR to our Business Partners）
HR3	ADD	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	Together with our Employees（Human Rights）
Aspect: Non-Discrimination
HR4	CORE	Total number of incidents of discrimination and corrective actions taken.	Together with our Employees（Human Rights）
Aspect: Freedom of Association and Collective Bargaining
HR5	CORE	Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.	Together with our Employees（Human Rights）
Aspect: Child Labor
HR6	CORE	Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.	Together with our Employees（Human Rights） Together with our Business Partners（Development of CSR to our Business Partners）
Aspect: Forced and Compulsory Labor
HR7	CORE	Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.	Together with our Employees（Human Rights） Together with our Business Partners（Development of CSR to our Business Partners）
Aspect: Security Practices
HR8	ADD	Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.	-
Aspect: Indigenous Rights
HR9	ADD	Total number of incidents of violations involving rights of indigenous people and actions taken.	-
Society
		Disclosure on Management Approach	Corporate Governance and Compliance
Aspect: Local Communities
SO1	CORE	Percentage of operations with implemented local community engagement, impact assessments, and development programs.	-
Aspect: Corruption
SO2	CORE	Percentage and total number of business units analyzed for risks related to corruption.	Corporate Governance and Compliance
SO3	CORE	Percentage of employees trained in organization’s anti-corruption policies and procedures.	Corporate Governance and Compliance
SO4	CORE	Actions taken in response to incidents of corruption.	Corporate Governance and Compliance
Aspect: Public Policy
SO5	CORE	Public policy positions and participation in public policy development and lobbying.	Together with our Society (Other Social Activities)
SO6	ADD	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	-
Aspect: Anti-Competitive Behavior
SO7	ADD	Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.	Corporate Governance and Compliance
Aspect: Compliance
SO8	CORE	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.	Corporate Governance and Compliance
Product Responsibility
		Disclosure on Management Approach	Together with our Customers
Aspect: Customer Health and Safety
PR1	CORE	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	Together with our Customers (Assurance of the Safe Tire Products) Together with our Customers (Assurance of the Safe MB Products) Environmental Preservation（Environmentally-Friendly Products）
PR2	ADD	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.	Corporate Governance and Compliance
Aspect: Product and Service Labeling
PR3	CORE	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	-
PR4	ADD	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	Together with our Customers (Marketing, Communication)
PR5	ADD	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	Together with our Customers
Aspect: Marketing Communications
PR6	CORE	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	Together with our Customers (Marketing, Communication)
PR7	ADD	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.	Together with our Customers (Marketing, Communication)
Aspect: Customer Privacy
PR8	ADD	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	Corporate Governance and Compliance
Aspect: Compliance
PR9	CORE	Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.	Corporate Governance and Compliance