Standards Comparison

GRI Standards Comparison (GRI content index)

This report has been prepared with reference to GRI Standards 2021. Epson discloses information appropriately as part of its corporate responsibility.

GRI Standard Disclosure Related Web Page or Reasons for Omission
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details Company Outline

Global Network

2-2 Entities included in the organization's sustainability reporting Annual Report

Company Outline

2-3 Reporting period, frequency and contact point Sustainability Report - Editorial Policy, Reporting Period, Scope

Sustainability Report - Inquiries about Sustainability Report

2-4 Restatements of information There was no related matter.
2-5 External assurance Third-party verificatioof greenhouse gas (GHG) and water emissions (PDF,750KB)
2. Activities and workers
2-6 Activities, value chain and other business relationships

Annual Report

Supply Chain Initiatives - Supplier Evaluation Programe

2-7 Employees Workforce Composition and Service Period

ESG Data (Social)

2-8 Workers who are not employees ESG Data (Social)
3. Governance
2-9 Governance structure and composition Corporate Governance

Sustainability Management

2-10 Nomination and selection of the highest governance body Corporate Governance

ESG Data (Social)

2-11 Chair of the highest governance body Corporate Governance

Annual Report

2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Management
2-13 Delegation of responsibility for managing impacts Corporate Governance

Internal Control System

Integrated Report

Annual Report

Sustainability Management

Compliance and Risk Management

Occupational Safety and Health

Respecting Human Rights

Supply Chain Initiatives

Product Safety

2-14 Role of the highest governance body in sustainability reporting Annual Report

Sustainability Management

Management - Environmental Management

Corporate Governance

2-15 Conflicts of interest Corporate Governance

Annual Report

2-16 Communication of critical concerns Internal Control System

Corporate Governance

2-17 Collective knowledge of the highest governance body Initiatives of Internal Control

Corporate Governance

2-18 Evaluation of the performance of the highest governance body Sustainability Management

Corporate Governance

2-19 Remuneration policies Compensation of Officers

Annual Report

2-20 Process to determine remuneration Compensation of Officers

Annual Report

2-21 Annual total compensation ratio Annual Report
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message

Integrated Report

2-23 Policy commitments Epson Way
2-24 Embedding policy commitments Materiality

Vision_Environmental Vision 2050

Internal Control System

Sustainability Management

Annual Report

Respecting Human Rights

Compliance and Risk Management

Internal Control System

Supply Chain Initiatives

Product Safety

2-25 Processes to remediate negative impacts Supply Chain Initiatives

Epson Group Business Site and Company EnvironmentaData

2-26 Mechanisms for seeking advice and raising concerns Compliance and Risk Management

Respecting Human Rights

Internal Control System

2-27 Compliance with laws and regulations Anti-Bribery, Anti-Corruption, and Competition Law (Antimonopoly Act) Guidelines for Business Partners

Epson Group Business Site and Company EnvironmentaData

2-28 Compliance with laws and regulations Participation in External Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Stakeholder Engagement
2-30 Collective bargaining agreements Labor-Management Relations
GRI 3: Material Topics 2021
3-1 Process to determin material topics Materiality
3-2 List of material topics Materiality
3-3 Management of material topics Sustainability Management
Economic topics
GRI 201: Economic Performance 2016
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
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
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Anti-Bribery, Anti-Corruptionnbsp;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.

Environmental topics
GRI 301: Materials 2016
301-1 Materials used by weight or volume Management_Environmental Performance
301-2 Recycled input materials used Case study - Reduction oWaste
_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
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 &ampChemical Management_Environmental Risk Management

Epson Group Business Site and Company EnvironmentaData
 *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
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 &ampChemical 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

PollutioPrevention & Chemical Management_Management of Chemical Substances in Products

Pollution Prevention &ampChemical Management_Chemical Management (Performance)

Pollution Prevention &ampChemical 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

PollutioPrevention & Chemical Management_Management of Chemical Substances in Products

Pollution Prevention &ampChemical Management_Chemical Management (Performance)

Pollution Prevention &ampChemical Management_Environmental Risk Management

Global Environmental Data

306-3 Waste generated Closed resource loop_Resources (Performance)

Closed resource loop_Product Recycling

PollutioPrevention & Chemical Management_Management of Chemical Substances in Products

Pollution Prevention &ampChemical Management_Chemical Management (Performance)

Pollution Prevention &ampChemical Management_Environmental Risk Management

Global Environmental Data

306-4 Waste diverted from disposal Closed resource loop_Resources (Performance)

Closed resource loop_Product Recycling

PollutioPrevention & Chemical Management_Management of Chemical Substances in Products

Pollution Prevention &ampChemical Management_Chemical Management (Performance)

Pollution Prevention &ampChemical Management_Environmental Risk Management

Global Environmental Data

306-5 Waste directed to disposal Closed resource loop_Resources (Performance)

Closed resource loop_Product Recycling

PollutioPrevention & Chemical Management_Management of Chemical Substances in Products

Pollution Prevention &ampChemical Management_Chemical Management (Performance)

Pollution Prevention &ampChemical Management_Environmental Risk Management

Global Environmental Data

GRI 308: Supplier Environmental Assessment 2016
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
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 Arrangement-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 breassigned 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 labounion is notified and transfers are negotiated earlier, at such times are appropriate.
GRI 403: Occupational Health and Safety 2018
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 anSafety 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 ResourcDevelopment -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
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
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 Groucompanies.

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
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
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
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
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.

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

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 -