GRI/SASB Standards Content Index

GRI Content Index
SASB Standards Index

GRI Content Index

Statement of use	The Daifuku Group has reported the information cited in this GRI content index for the period from April 1, 2024, to December 31, 2024, with reference to the GRI Standards. Some items also list information from outside this period.
GRI 1 used	GRI 1: Foundation 2021

Universal Standards

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

2-1	Organizational details	About Daifuku Group Companies
2-2	Entities included in the organization’s sustainability reporting	Securities Report
2-3	Reporting period, frequency and contact point	Editorial Policy
2-4	Restatements of information	ESG Data We have adopted a more accurate calculation method and revised the CO₂ emission values for previous years. In addition, an error was found in the domestic waste volume figures, and it has been corrected.
2-5	External assurance	Evaluation from Outside the Company

2. Activities and workers

2-6	Activities, value chain and other business relationships	Our Business
2-7	Employees	About Daifuku Diversity and Inclusion
2-8	Workers who are not employees	－

3. Governance

2-9	Governance structure and composition	Corporate Governance Management Securities Report
2-10	Nomination and selection of the highest governance body	Corporate Governance Securities Report
2-11	Chair of the highest governance body	Corporate Governance Securities 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	Sustainability Management
2-14	Role of the highest governance body in sustainability reporting	Sustainability Management Materiality Securities Report
2-15	Conflicts of interest	Corporate Governance Securities Report
2-16	Communication of critical concerns	Corporate Governance Risk Management Sustainability Management
2-17	Collective knowledge of the highest governance body	Corporate Governance Securities Report
2-18	Evaluation of the performance of the highest governance body	Corporate Governance Securities Report
2-19	Remuneration policies	Corporate Governance Securities Report
2-20	Process to determine remuneration	Corporate Governance Securities Report
2-21	Annual total compensation ratio	Corporate Governance Securities Report

4. Strategy, policies and practices

2-22	Statement on sustainable development strategy	Message from the CEO Message from the Sustainability Officer Targets and Results
2-23	Policy commitments	List of Daifuku Group Policies
2-24	Embedding policy commitments	Environment Social Governance
2-25	Processes to remediate negative impacts	Human Rights Compliance
2-26	Mechanisms for seeking advice and raising concerns	Compliance
2-27	Compliance with laws and regulations	Compliance ESG Data (Environmental)
2-28	Membership associations	Participation in Outside Initiatives

5. Stakeholder engagement

2-29	Approach to stakeholder engagement	Stakeholder Engagement
2-30	Collective bargaining agreements	Workplace Environment

Material Topics

GRI 3: Material Topics 2021

3-1	Process to determine material topics	Materiality
3-2	List of material topics	Materiality
3-3	Management of material topics	Materiality Targets and Results

Topic specific Standards

GRI 101: Biodiversity 2024

101-1	Policies to halt and reverse biodiversity loss	Biodiversity
101-2	Management of biodiversity impacts	Biodiversity
101-3	Access and benefit-sharing	－
101-4	Identification of biodiversity impacts	Biodiversity
101-5	Locations with biodiversity impacts	Biodiversity
101-6	Direct drivers of biodiversity loss	－
101-7	Changes to the state of biodiversity	－
101-8	Ecosystem services	－

GRI 201: Economic performance 2016

201-1	Direct economic value generated and distributed	Financial Information Stakeholder Engagement
201-2	Financial implications and other risks and opportunities due to climate change	Climate Change
201-3	Defined benefit plan obligations and other retirement plans	Securities Report
201-4	Financial assistance received from government	－

GRI 202: 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	－

GRI 203: Indirect economic impacts 2016

203-1	Infrastructure investments and services supported	－
203-2	Significant indirect economic impacts	－

GRI 204: Procurement practices 2016

204-1

Proportion of spending on local suppliers

－

GRI 205: Anti-corruption 2016

205-1	Operations assessed for risks related to corruption	－
205-2	Communication and training about anti-corruption policies and procedures	Compliance ESG Data (Social)
205-3	Confirmed incidents of corruption and actions taken	－

GRI 206: Anti-competitive behavior 2016

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

－

GRI 207: Tax 2019

207-1	Approach to tax	Compliance Tax Policy
207-2	Tax governance, control, and risk management	Tax Policy
207-3	Stakeholder engagement and management of concerns related to tax	Tax Policy
207-4	Country-by-country reporting	－

GRI 301: Materials 2016

301-1	Materials used by weight or volume	－
301-2	Recycled input materials used	－
301-3	Reclaimed products and their packaging materials	－

GRI 302: Energy 2016

302-1	Energy consumption within the organization	ESG Data (Environmental)
302-2	Energy consumption outside of the organization	Climate Change
302-3	Energy intensity	ESG Data (Environmental)
302-4	Reduction of energy consumption	ESG Data (Environmental)
302-5	Reductions in energy requirements of products and services	Climate Change Contributing to the Environment and Society with Our Products

GRI 303: Water and effluents 2018

303-1	Interactions with water as a shared resource	Environmental Management Pollution Prevention and Resource Recycling ESG Data (Environmental)
303-2	Management of water discharge-related impacts	Pollution Prevention and Resource Recycling
303-3	Water withdrawal	Environmental Management ESG Data (Environmental)
303-4	Water discharge	Pollution Prevention and Resource Recycling ESG Data (Environmental)
303-5	Water consumption	Pollution Prevention and Resource Recycling ESG Data (Environmental)

GRI 305: Emissions 2016

305-1	Direct (Scope 1) GHG emissions	Climate Change ESG Data (Environmental)
305-2	Energy indirect (Scope 2) GHG emissions	Climate Change ESG Data (Environmental)
305-3	Other indirect (Scope 3) GHG emissions	Climate Change ESG Data (Environmental)
305-4	GHG emissions intensity	Climate Change ESG Data (Environmental)
305-5	Reduction of GHG emissions	Climate Change ESG Data (Environmental)
305-6	Emissions of ozone-depleting substances (ODS)	－
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Pollution Prevention and Resource Recycling

GRI 306: Waste 2020

306-1	Waste generation and significant waste-related impacts	Climate Change ESG Data (Environmental)
306-2	Management of significant waste-related impacts	Pollution Prevention and Resource Recycling
306-3	Waste generated	Pollution Prevention and Resource Recycling ESG Data (Environmental)
306-4	Waste diverted from disposal	Pollution Prevention and Resource Recycling ESG Data (Environmental)
306-5	Waste directed to disposal	Pollution Prevention and Resource Recycling ESG Data (Environmental)

GRI 308: 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	Supply Chain Management

GRI 401: Employment 2016

401-1	New employee hires and employee turnover	ESG Data (Social)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	－
401-3	Parental leave	ESG Data (Social)

GRI 402: Labor/management relations 2016

402-1

Minimum notice periods regarding operational changes

－

GRI 403: Occupational health and safety 2018

403-1	Occupational health and safety management system	Occupational Safety and Health
403-2	Hazard identification, risk assessment, and incident investigation	Occupational Safety and Health
403-3	Occupational health services	Occupational Safety and Health
403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Safety and Health
403-5	Worker training on occupational health and safety	Occupational Safety and Health
403-6	Promotion of worker health	Workplace Environment
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	Occupational Safety and Health
403-9	Work-related injuries	Occupational Safety and Health ESG Data (Social)
403-10	Work-related ill health	－

GRI 404: Training and education 2016

404-1	Average hours of training per year per employee	ESG Data (Social)
404-2	Programs for upgrading employee skills and transition assistance programs	Talent Development
404-3	Percentage of employees receiving regular performance and career development reviews	Talent Development

GRI 405: Diversity and equal opportunity 2016

405-1	Diversity of governance bodies and employees	Diversity and Inclusion Management ESG Data (Social)
405-2	Ratio of basic salary and remuneration of women to men	Securities Report

GRI 406: Non-discrimination 2016

406-1

Incidents of discrimination and corrective actions taken

－

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

Human Rights

GRI 408: Child labor 2016

408-1

Operations and suppliers at significant risk for incidents of child labor

－

GRI 409: Forced or compulsory labor 2016

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

－

GRI 410: Security practices 2016

410-1

Security personnel trained in human rights policies or procedures

－

GRI 411: Rights of indigenous peoples 2016

411-1

Incidents of violations involving rights of indigenous peoples

－

GRI 413: Local communities 2016

413-1	Operations with local community engagement, impact assessments, and development programs	Stakeholder Engagement Social Contribution Activities
413-2	Operations with significant actual and potential negative impacts on local communities	－

GRI 414: 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	Supply Chain Management

GRI 415: Public policy 2016

415-1

Political contributions

Compliance

GRI 416: Customer health and safety 2016

416-1	Assessment of the health and safety impacts of product and service categories	Quality Assurance
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	－

GRI 417: Marketing and labeling 2016

417-1	Requirements for product and service information and labeling	－
417-2	Incidents of non-compliance concerning product and service information and labeling	－
417-3	Incidents of non-compliance concerning marketing communications	－

GRI 418: Customer privacy 2016

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

－

SASB Standards Index

Sustainability Disclosure Topics & Metrics

Accounting Metric	Category	Code	Response
Energy Management
Total energy consumed Percentage grid electricity Percentage renewable	Quantitative	RT-IG-130a.1	Although we do not employ the measurement methods recommended by SASB, we disclose relevant data on the following page. ESG Data (Environmental)
Employee Health & Safety
Total recordable incident rate (TRIR) Fatality rate Near miss frequency rate (NMFR)	Quantitative	RT-IG-320a.1	Although we do not employ the measurement methods recommended by SASB, we disclose relevant data on the following page. ESG Data (Social)
Fuel Economy & Emissions in Use-phase
Sales-weighted fleet fuel efficiency for medium- and heavy-duty vehicles	Quantitative	RT-IG-410a.1	The Daifuku Group does not sell any products that meet these accounting metrics.
Sales-weighted fuel efficiency for non-road equipment	Quantitative	RT-IG-410a.2
Sales-weighted fuel efficiency for stationary generators	Quantitative	RT-IG-410a.3
Sales-weighted emissions of (1) nitrogen oxides (NOx) and (2) particulate matter (PM) for: (a) marine diesel engines, (b) locomotive diesel engines, (c) on-road medium- and heavy-duty engines and (d) other non-road diesel engines	Quantitative	RT-IG-410a.4
Materials Procurement
Description of the management of risks associated with the use of critical materials	Discussion and Analysis	RT-IG-440a.1	Although the Group does not use scarce resources such as critical minerals as primary materials, we are working to identify potential procurement risks in the supply chain and strengthen our counter measures in order to ensure the stable procurement of essential parts and materials. Risk Management
Remanufacturing Design & Services
Revenue from remanufactured products and remanufacturing services	Quantitative	RT-IG-440b.1	Although we do not disclose this metric, we disclose the service revenue from maintenance and the servicing of delivered systems and products. FY2024 service sales: 149.7 billion yen

Activity Metrics

Activity Metric	Category	Code	Response
Number of units produced by product category	Quantitative	RT-IG-000.A	We do not disclose this metric due to our wide range of products and their characteristics.
Number of employees	Quantitative	RT-IG-000.B	The relevant data is disclosed on the page below. ESG Data (Social)