GRI Standard Index

Statement of use  The NSK Group reports with reference to the GRI Standards for the period from April 1, 2023 to March 31, 2024.

GRI 1 used     GRI 1: Foundation 2021

General Disclosures

GRI StandardsDisclosuresReferences

GRI 2:
General Disclosures
2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2-1Organizational details
2-2Entities included in the organization's sustainability reporting
2-3Reporting period, frequency and contact point
2-4Restatements of information
2-5External assurance
2-6Activities, value chain, and other business relationships
2-7Employees
2-8Workers who are not employees
2-9Governance structure and composition
2-10Nomination and selection of the highest governance body
2-11Chair of the highest governance body
2-12Role of the highest governance body in overseeing the management of impacts
2-13Delegation of responsibility for managing impacts
2-14Role of the highest governance body in sustainability reporting
2-15Conflicts of interest
2-16Communication of critical concerns
2-17Collective knowledge of the highest governance body
2-18Evaluation of the performance of the highest governance body
2-19Remuneration policies
2-20Process to determine remuneration
2-21Annual total compensation ratio
2-22Statement on sustainable development strategy
2-23Policy commitments
2-24Embedding policy commitments
2-25Processes to remediate negative impacts
2-26Mechanisms for seeking advice and raising concerns
2-27Compliance with laws and regulations
2-28Membership associations
2-29Approach to stakeholder engagement
2-30Collective bargaining agreements

Material Topics

GRI StandardsDisclosuresReferences

GRI 3:
Material Topics
2021

 

 

 

 

 

 

 

 

 

3-1Process to determine material topics
3-2List of material topics
3-3Management of material topics

GRI 200: Economic

GRI StandardsDisclosuresReferences

GRI 201:
Economic Performance
2016

 

 

 

 

 

 

 


 

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

GRI 202:
Market Presence
2016

 

 

202-1Ratios of standard entry level wage by gender compared to local minimum wage
202-2Proportion of senior management hired from the local community

GRI 203:
Indirect Economic Impacts
2016

 

203-1Infrastructure investments and services supported
203-2Significant indirect economic impacts
GRI 204:
Procurement Practices
2016
204-1Proportion of spending on local suppliers

GRI 205:
Anti-corruption
2016

 

 

 

 

 

205-1Operations assessed for risks related to corruption
205-2Communication and training about anti-corruption policies and procedures
205-3Confirmed incidents of corruption and actions taken
GRI 206:
Anti-competitive Behavior
2016
206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesN/A (

NSK ESG Data Book 2024 p.3

)

GRI 207:
Tax
2019

 

 

 

 

 

 

 

 

 

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

GRI 300: Environmental

GRI StandardsDisclosuresReferences

GRI 301:
Materials
2016

 

 

 

 

 

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

GRI 302:
Energy
2016

 

 

 

 

 

 

 

302-1Energy consumption within the organization
302-2Energy consumption outside of the organization
302-3Energy intensity
302-4Reduction of energy consumption
302-5Reductions in energy requirements of products and services

GRI 303:
Water
2018

 

 

 

 

 

 

 

 

 

 

 

 

303-1Interactions with water as a shared resource
303-2Management of water discharge-related impacts
303-3Water withdrawal
303-4Water discharge
303-5Water consumption

 

 

GRI 304:
Biodiversity
2016

 

 

 

 

 

 

 

304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2Significant impacts of activities, products, and services on biodiversity
304-3Habitats protected or restored
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 305:
Emissions
2016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

305-1Direct (Scope 1) GHG emissions
305-2Energy indirect (Scope 2) GHG emissions
305-3Other indirect (Scope 3) GHG emissions
305-4GHG emissions intensity
305-5Reduction of GHG emissions
305-6Emissions of ozone-depleting substances (ODS)
305-7Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

GRI 306:
Waste
2020

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

306-1Waste generation and significant waste-related impacts
306-2Management of significant waste-related impacts
306-3Waste generated
306-4Waste diverted from disposal
306-5Waste directed to disposal

GRI 308:
Supplier Environmental Assessment
2016

 

 

308-1New suppliers that were screened using environmental criteria
308-2Negative environmental impacts in the supply chain and actions taken

GRI 400:Social

GRI StandardsDisclosuresReferences

GRI 401:
Employment
2016

 

 

 

401-1New employee hires and employee turnover
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3Parental leave
GRI 402:
Labor/Management Relations
2016
402-1Minimum notice periods regarding operational changes

GRI 403:
Occupational Health and Safety
2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

403-1Occupational health and safety management system
403-2Hazard identification, risk assessment, and incident investigation
403-3Occupational health services
403-4Worker participation, consultation, and communication on occupational health and safety
403-5Worker training on occupational health and safety
403-6Promotion of worker health
403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8Workers covered by an occupational health and safety management system
403-9Work-related injuries
403-10Work-related ill health

GRI 404:
Training and Education
2016

 

 

 

 

 

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

GRI 405:
Diversity and Equal Opportunity
2016

 

405-1Diversity of governance bodies and employees
405-2Ratio of basic salary and remuneration of women to men
GRI 406:
Non-discrimination
2016
406-1Incidents of discrimination and corrective actions taken
GRI 407:
Freedom of Association and Collective Bargaining
2016
407-1Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
GRI 408:
Child Labor
2016
408-1Operations and suppliers at significant risk for incidents of child labor
GRI 409:
Forced or Compulsory Labor
2016
409-1Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410:
Security Practices
2016
410-1Security personnel trained inhuman rights policies or procedures
GRI 411:
Rights of Indigenous Peoples
2016
411-1Incidents of violations involving rights of indigenous peoples

GRI 413:
Local Communities
2016

 

 

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

GRI 414:
Supplier Social Assessment
2016

 

414-1New suppliers that were screened using social criteria
414-2Negative social impacts in the supply chain and actions taken
GRI 415:
Public Policy
2016
415-1Political contributions

GRI 416:
Customer Health and Safety
2016

 

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

GRI 417:
Marketing and Labeling
2016

 

417-1Requirements for product and service information and labeling
417-2Incidents of non-compliance concerning product and service information and labeling
417-3Incidents of non-compliance concerning marketing communications
GRI 418:
Customer Privacy
2016
418-1Substantiated complaints concerning breaches of customer privacy and losses of customer data