Standards Comparison

GRI Standards Comparison (GRI content index)
SASB Standards

GRI Standards Comparison (GRI content index)

This report has been prepared in accordance with the GRI Sustainability Reporting Standards 2020 (GRI Standards): Core option. Epson discloses information appropriately as part of its corporate responsibility. Epson identiffied 14 material topics by mapping the 12 priority themes in its key sustainability topics and management policies to the 34 topic-specific standards (on economic, environmental, and social topics) of GRI standards.

^* : Core topics defined in the GRI Standards
(M): Material topics for Epson

GRI Standard	Disclosure	Related Web Page or Reasons for Omission
GRI 102: General Disclosures
1. Organizational profile
102-1^*	Name of the organization	Company Outline
102-2^*	Activities, brands, products, and services	Company Outline
102-3^*	Location of headquarters	Company Outline
102-4^*	Location of operations	Global Network
102-5^*	Ownership and legal form	Company Outline
102-6^*	Markets served	Global Network Annual Report Company Outline
102-7^*	Scale of the organization	Global Network Annual Report Company Outline
102-8^*	Information on employees and other workers	Workforce Composition and Service Period ESG Data (Social) Annual Report
102-9^*	Supply chain	Supply Chain Initiatives
102-10^*	Significant changes to the organization and its supply chain	Annual Report Supply Chain Initiatives
102-11^*	Precautionary Principle or approach	Materiality Vision_Environmental Vision 2050 Internal Control System Annual Report
102-12^*	External initiatives	Participation in External Initiatives
102-13^*	Membership of associations	Participation in External Initiatives
2. Strategy
102-14^*	Statement from senior decision-maker	CEO Message
102-15	Key impacts, risks, and opportunities	CEO Message Compliance and Risk Management Annual Report
3. Ethics and integrity
102-16^*	Values, principles, standards, and norms of behavior	Epson Way
102-17	Mechanisms for advice and concerns about ethics	Respecting Human Rights Internal Control System
4. Governance
102-18^*	Governance structure	Corporate Governance Sustainability Management
102-19	Delegating authority	Corporate Governance Internal Control System Annual Report Sustainability Management
102-20	Executive-level responsibility for economic, environmental, and social topics	Corporate Governance Internal Control System Integrated Report Annual Report Sustainability Management
102-21	Consulting stakeholders on economic, environmental, and social topics	Stakeholder Engagement Sustainability Communications Shareholder Information
102-22	Composition of the highest governance body and its committees	Corporate Governance Annual Report Sustainability Management
102-23	Chair of the highest governance body	Corporate Governance Annual Report
102-24	Nominating and selecting the highest governance body	Corporate Governance Annual Report
102-25	Conflicts of interest	Corporate Governance Annual Report
102-26	Role of highest governance body in setting purpose, values, and strategy	Annual Report Sustainability Management Management - Environmental Management Corporate Governance
102-27	Collective knowledge of highest governance body	Initiatives of Internal Control Corporate Governance
102-28	Evaluating the highest governance body's performance	Sustainability Management Corporate Governance
102-29	Identifying and managing economic, environmental, and social impacts	Materiality Sustainability Management Corporate Governance Internal Control System
102-30	Effectiveness of risk management processes	Internal Control System Corporate Governance Annual Report
102-31	Review of economic, environmental, and social topics	Materiality Annual Report
102-32	Highest governance body's role in sustainability reporting	Organization
102-33	Communicating critical concerns	Internal Control System Corporate Governance
102-34	Nature and total number of critical concerns	Internal Control System
102-35	Remuneration policies	Compensation of Officers Annual Report
102-36	Process for determining remuneration	Compensation of Officers Annual Report
102-37	Stakeholders' involvement in remuneration	Annual General Meeting
102-38	Annual total compensation ratio	14.60 (Seiko Epson Corp.)
102-39	Percentage increase in annual total compensation ratio	1.04 (Seiko Epson Corp.)
5. Stakeholder engagement
102-40^*	List of stakeholder groups	Stakeholder Engagement
102-41^*	Collective bargaining agreements	Labor-Management Relations
102-42^*	Identifying and selecting stakeholders	Stakeholder Engagement
102-43^*	Approach to stakeholder engagement	Stakeholder Engagement
102-44^*	Key topics and concerns raised	Stakeholder Engagement Annual General Meeting
6. Reporting practice
102-45^*	Entities included in the consolidated financial statements	Annual Report
102-46^*	Defining report content and topic Boundaries	Sustainability Report - Editorial Policy, Reporting Period, Scope
102-47^*	List of material topics	Materiality
102-48^*	Restatements of information	There was no related matter.
102-49^*	Changes in reporting	There was no related matter.
102-50^*	Reporting period	Sustainability Report - Reporting Period
102-51^*	Date of most recent report	Sustainability Report - Date of Report Publication
102-52^*	Reporting cycle	Sustainability Report - Previous Reports
102-53^*	Contact point for questions regarding the report	Sustainability Report - Inquiries about Sustainability Report
102-54^*	Claims of reporting in accordance with the GRI Standards	Sustainability Report - Guidelines The Sustainability Report 2022 has been prepared in accordance with the GRI Standards: Core option.
102-55^*	GRI content index	GRI Standards Comparison (GRI content index) (This page)
102-56^*	External assurance	Third-party verification of greenhouse gas (GHG) and water emissions (PDF,750KB)
GRI 103: Management Approach 2016
103-1	Explanation of the material topic and its Boundary	Materiality Sustainability Report - Editorial Policy, Reporting Period, Scope
103-2	The management approach and its components	CEO Message Sustainability Management Environment-Vision Stakeholder Engagement Supply Chain Human Resources Corporate Governance Internal Control System Integrated Report_Feature Article
103-3	Evaluation of the management approach	Sustainability Management Materiality
GRI 200 series (Economic topics)
GRI 201: Economic Performance 2016 (M)
201-1	Direct economic value generated and distributed	Annual Report
201-2	Financial implications and other risks and opportunities due to climate change	Vision_Environmental Vision 2050 Responding to TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	Annual Report Labor-Management Relations
201-4	Financial assistance received from government	Epson received financial assistance. But we do not disclose details, since this information falls under corporate confidentiality.
GRI 202: Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Wages ESG Data (Social)
202-2	Proportion of senior management hired from the local community	Drawing on Global Talent
GRI 203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Annual Report Corporate Citizenship
203-2	Significant indirect economic impacts	Annual Report
GRI 204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers	Supply Chain Overview
GRI 205: Anti-corruption 2016 (M)
205-1	Operations assessed for risks related to corruption	Initiatives of Internal Control Annual Report
205-2	Communication and training about anti-corruption policies and procedures	Anti-Bribery, Anti-Corruption, and Competition Law (Antimonopoly Act) Guidelines for Business Partners Compliance Promotion Activities Supplier Guideline
205-3	Confirmed incidents of corruption and actions taken	Compliance and Risk Management
GRI 206: Anti-competitive Behavior 2016 (M)
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Anti-Bribery, Anti-Corruption, and Competition Law (Antimonopoly Act) Guidelines for Business Partners Annual Report Compliance and Risk Management
GRI 207: Tax 2019
207-1	Approach to tax	Tax Compliance Policy
207-2	Tax governance, control, and risk management	Tax Compliance Policy
207-3	Stakeholder engagement and management of concerns related to tax	Tax Compliance Policy
207-4	Country-by-country reporting	Annual Report Only consolidated data is disclosed.
GRI 300 series (Environmental topics)
GRI 301: Materials 2016 (M)
301-1	Materials used by weight or volume	Management_Environmental Performance
301-2	Recycled input materials used	Case study - Reduction of Waste _Topic 2: Making Printer Parts from Used Paper Information is difficult to obtain: Due to the nature of developing various businesses, it is difficult to define our main products, and we do not calculate such information.
301-3	Reclaimed products and their packaging materials	Closed resource loop _Product Recycling
GRI 302: Energy 2016 (M)
302-1	Energy consumption within the organization	Energy
302-2	Energy consumption outside of the organization	Greenhouse gas (GHG)
302-3	Energy intensity	Energy
302-4	Reduction of energy consumption	Energy
302-5	Reductions in energy requirements of products and services	Minimizing Customer Environmental Impacts Environmentally Conscious Products
GRI 303: Water 2018
303-1	Interactions with water as a shared resource	Closed resource loop_Resources (Performance) Water
303-2	Management of water discharge-related impacts	Pollution Prevention & Chemical Management_Environmental Risk Management Epson Group Business Site and Company Environmental Data *Link to Japanese site. Closed resource loop_Resources (Performance)
303-3	Water withdrawal	Water
303-4	Water discharge	Water
303-5	Water consumption	Closed resource loop_Resources (Performance) Water
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	Biodiversity Conservation_Conservation of Wildlife
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity Conservation_Conservation of Wildlife
304-3	Habitats protected or restored	Biodiversity Conservation_Conservation of Wildlife
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity Conservation_Conservation of Wildlife
GRI 305: Emissions 2016 (M)
305-1	Direct (Scope 1) GHG emissions	Decarbonization_Climate Change (Performance) Greenhouse gas (GHG)
305-2	Energy indirect (Scope 2) GHG emissions	Greenhouse gas (GHG)
305-3	Other indirect (Scope 3) GHG emissions	Greenhouse gas (GHG)
305-4	GHG emissions intensity	Greenhouse gas (GHG)
305-5	Reduction of GHG emissions	Decarbonization_Climate Change (Performance)
305-6	Emissions of ozone-depleting substances (ODS)	Environmental History - 1988 CFC-Free Declaration
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Pollution Prevention & Chemical Management_Chemical Management (Performance)
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Closed resource loop_Resources (Performance) Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management Global Environmental Data
306-2	Management of significant waste-related impacts	Closed resource loop_Resources (Performance) Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management Global Environmental Data
306-3	Waste generated	Closed resource loop_Resources (Performance) Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management Global Environmental Data
306-4	Waste diverted from disposal	Closed resource loop_Resources (Performance) Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management Global Environmental Data
306-5	Waste directed to disposal	Closed resource loop_Resources (Performance) Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management Global Environmental Data
GRI 307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	Pollution Prevention & Chemical Management_Environmental Risk Management
GRI 308: Supplier Environmental Assessment 2016 (M)
308-1	New suppliers that were screened using environmental criteria	Supply Chain Initiatives - Supply Chain Overview
308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain Initiatives - Supplier Evaluation Program
GRI 400 series (Social topics)
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Workforce Composition and Service Period
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Wages Labor-Management Relations
401-3	Parental leave	Diversification of Work Arrangements -Childbirth and Childcare Support
GRI 402: Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	As a matter of labor practice, Seiko Epson ordinarily notifies the labor union and employee at least one month prior to a personnel transfer. A large number of union members may need to be reassigned or transferred to other organizations when there are major reorganizations, when new business sites are established, or when existing sites are consolidated or closed. In these cases, the labor union is notified and transfers are negotiated earlier, at such times are appropriate.
GRI 403: Occupational Health and Safety 2018 (M)
403-1	Occupational health and safety management system	Approach to Occupational Safety and Health
403-2	Hazard identification, risk assessment, and incident investigation	Safety Management Initiatives
403-3	Occupational health services	Occupational Safety and Health
403-4	Worker participation, consultation, and communication on occupational health and safety	Labor-Management Relations
403-5	Worker training on occupational health and safety	Safety Management Initiatives
403-6	Promotion of worker health	Health and Productivity Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety and Health
403-8	Workers covered by an occupational health and safety management system	Epson Group Basic Occupational Health and Safety Policy
403-9	Work-related injuries	Approach to Occupational Safety and Health
403-10	Work-related ill health	Approach to Occupational Safety and Health
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Human Resource Development -FY2021 Workforce Composition and Training Data -Training Hours
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
404-3	Percentage of employees receiving regular performance and career development reviews	-
GRI 405: Diversity and Equal Opportunity 2016 (M)
405-1	Diversity of governance bodies and employees	Board of Directors Diversity, Equity and Inclusion ESG Data(Social)
405-2	Ratio of basic salary and remuneration of women to men	Wages Annual Report
GRI 406: Non-discrimination 2016 (M)
406-1	Incidents of discrimination and corrective actions taken	Respecting Human Rights Results of the FY2021 CSR assessment showed that there were no major cases of human rights violations in the form of child labor, forced labor, discrimination, and the like, either at Epson or its Group companies.
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	CSR Self-assessments by Epson Group Companies Labor-Management Relations Supply Chain Initiatives - Supplier Evaluation Program
GRI 408: Child Labor 2016 (M)
408-1	Operations and suppliers at significant risk for incidents of child labor	Respecting Human Rights Supply Chain Initiatives - Supplier Evaluation Program
GRI 409: Forced or Compulsory Labor 2016 (M)
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Respecting Human Rights- Approach & Initiatives CSR Self-assessments by Epson Group Companies Supply Chain Initiatives - Supplier Evaluation Program
GRI 410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	Security Personnel Trained in Human Rights
GRI 411: Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	There are no relevant cases.
GRI 412: Human Rights Assessment 2016 (M)
412-1	Operations that have been subject to human rights reviews or impact assessments	Human Rights Due Diligence
412-2	Employee training on human rights policies or procedures	Communication and Training
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Supplier Guideline/Epson Supplier Code of Conduct
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Stakeholder Engagement Corporate Citizenship Sustainability Communications -Local Communities
413-2	Operations with significant actual and potential negative impacts on local communities	Sustainability Communications -Local Communities
GRI 414: Supplier Social Assessment 2016 (M)
414-1	New suppliers that were screened using social criteria	Supply Chain Initiatives - Supplier Evaluation Program
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain Initiatives - Supplier Evaluation Program
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	Product Safety Confidentiality constraints: We have compiled this information, but we do not disclose it because of corporate confidentiality.
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Information for products safety (Japanese Only)
GRI 417: Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	Product Environmental Information Product Safety Supply Chain Initiatives Responsible Sourcing of Minerals Green Purchasing
417-2	Incidents of non-compliance concerning product and service information and labeling	Information for products safety (Japanese Only)
417-3	Incidents of non-compliance concerning marketing communications	Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.
GRI 419: Socioeconomic Compliance 2016
419-1	Non-compliance with laws and regulations in the social and economic area	Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.

SASB Standards

Epson refers to the Hardware standard of technology & communications set forth by the Sustainability Accounting Standards Board (SASB).

Sustainability Disclosure Topics & Accounting Metrics

TOPIC	ACCOUNTING METRIC	CATEGORY	CODE	Related Web Page
Product Security	Description of approach to identifying and addressing data security risks in products	Discussion and Analysis	TC-HW-230a.1	Product Safety
Employee Diversity & Inclusion	Percentage of gender and racial/ethnic group representation for (1) management, (2)technical staff, and (3) all other employees	Quantitative	TC-HW-330a.1	Diversity, Equity and Inclusion ESG Data (Promotion of Diversity, Fostering a Better Workplace)
Product Lifecycle Management	Percentage of products by revenue that contain IEC 62474 declarable substances	Quantitative	TC-HW-410a.1	Pollution Prevention & Chemical Management
	Percentage of eligible products, by revenue, meeting the requirements for EPEAT registration or equivalent	Quantitative	TC-HW-410a.2	Product Environmental Information
	Percentage of eligible products, by revenue, meeting ENERGY STAR^® criteria	Quantitative	TC-HW-410a.3	Product Environmental Information
	Weight of end-of-life products and e-waste recovered, percentage recycled	Quantitative	TC-HW-410a.4	Closed resource loop
Supply Chain Management	Percentage of Tier 1 supplier facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilities	Quantitative	TC-HW-430a.1	Supply Chain Initiatives Responsible Sourcing of Minerals ESG Data (Supply Chain Management) Evaluation by External Parties - Recognition
Supply Chain Management	Tier 1 suppliers' (1) non-conformance rate with the RBA Validated Audit Process (VAP) or equivalent, and (2) associated corrective action rate for (a) priority non-conformances and (b) other non-conformances	Quantitative	TC-HW-430a.2	Supply Chain Initiatives Responsible Sourcing of Minerals ESG Data (Supply Chain Management)
Materials Sourcing	Description of the management of risks associated with the use of critical materials	Discussion and Analysis	TC-HW-440a.1	Green Purchasing Paper Products Procurement

Activity Metrics

ACTIVITY METRIC	CATEGORY	CODE	Related Web Page
Number of units produced by product category	Quantitative	TC-HW-000.A	Our Business
Area of manufacturing facilities	Quantitative	TC-HW-000.B	Annual Report - Information on the Company 2.Major equipment and facilities Global Network
Percentage of production from owned facilities	Quantitative	TC-HW-000.C	-

ACTIVITY METRIC