GRI Content Index

In reference to the reporting requirements set forth by the GRI Sustainability Reporting Standards, the content index indicates where you can find the relevant information in the Sustainability Website, annual securities report, Corporate Governance Report, and others.

* Not applicable (NA): Item that is irrelevant or has no cases in which we are involved on a material level.

* –: Item we do not disclose.

Universal Standards

Item Number	Disclosure	Corresponding Sections
GRI 1: Foundation
Statement of use		The SUBARU Group reported in accordance with the GRI Standards for the period from April 1, 2023, to March 31, 2024.
GRI 1 used		GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)		SUBARU will continue to comply with applicable sector standards as soon as they are released.
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1	Organizational details	Overview
2-2	Entities included in the organization’s sustainability reporting	Editorial Policy
2-3	Reporting period, frequency and contact point	Editorial Policy
2-4	Restatements of information	Editorial Policy
2-5	External assurance	-
2. Activities and workers
2-6	Activities, value chain and other business relationships	SUBARU at a glance CSR Procurement Global Network
2-7	Employees	Employee Data
2-8	Workers who are not employees	Employee Data
3. Governance
2-9	Governance structure and composition	Corporate Governance > Management System Directors of the Board / Executive Officers Environmental Risk Management System
2-10	Nomination and selection of the highest governance body	Corporate Governance > Board of Directors
2-11	Chair of the highest governance body	Corporate Governance > Board of Directors
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance > Management System
2-13	Delegation of responsibility for managing impacts	Sustainability Promotion System
2-14	Role of the highest governance body in sustainability reporting	-
2-15	Conflicts of interest	Preventing Conflicts of Interest
2-16	Communication of critical concerns	Sustainability Promotion System Respect for Human Rights > Stakeholder Engagement
2-17	Collective knowledge of the highest governance body	Executive Officer Training Initiatives to Embed Sustainability
2-18	Evaluation of the performance of the highest governance body	Effectiveness of the Board of Directors: Evaluation Results
2-19	Remuneration policies	Compensation for Directors
2-20	Process to determine remuneration	Compensation for Directors
2-21	Annual total compensation ratio	-
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Message on Sustainability from the CEO SUBARU New Management Policy Mitigating Climate Change > Strategy
2-23	Policy commitments	SUBARU Global Sustainability Policy Human Rights Policy
2-24	Embedding policy commitments	Sustainability Promotion System Initiatives to Embed Sustainability
2-25	Processes to remediate negative impacts	Compliance Respect for Human Rights > Human Rights Due Diligence
2-26	Mechanisms for seeking advice and raising concerns	Respect for Human Rights > Contact for opinions and consultation services CSR Procurement > Consultation Service for Non-Japanese Workers Compliance > Compliance Hotline
2-27	Compliance with laws and regulations	Prevention of Pollution > Environmental Compliance at SUBARU Sites Bribery Prevention
2-28	Membership associations	Stakeholder Engagement Mitigating Climate Change > External Partnerships
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Stakeholder Engagement
2-30	Collective bargaining agreements	Labor-Management Communication
GRI 3: Material Topics 2021
3-1	Process to determine material topics	Identification Process for the Six Priority Areas for Sustainability
3-2	List of material topics	Six Priority Areas for Sustainability Activities in the Six Priority Areas for Sustainability in Relation to the SDGs
3-3	Management of material topics	Sustainability Promotion System Six Priority Areas for Sustainability Activities in the Six Priority Areas for Sustainability in Relation to the SDGs

Topic-specific Standards

Item Number	Disclosure	Corresponding Sections
GRI 200: Economic
201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Annual Securities Report and Internal Controls Report for the 93rd Period P.76-82 [Consolidated Financial Statements] (Japanese version only) Annual Securities Report and Internal Controls Report for the 93rd Period P.30 [Analysis of Financial Position, Business Performance, and Cash Flows by Top Management] (Japanese version only)
201-2	Financial implications and other risks and opportunities due to climate change	Mitigating Climate Change
201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report and Internal Controls Report for the 93rd Period P.89 [Notes to Consolidated Financial Statements] (Japanese version only)
201-4	Financial assistance received from government	Annual Securities Report and Internal Controls Report for the 93rd Period P.41 [Corporate Information] (Japanese version only) Annual Securities Report and Internal Controls Report for the 93rd Period P.76-82 [Consolidated Financial Statements] (Japanese version only)
202: Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Human Rights Policy Appendix
202-2	Proportion of senior management hired from the local community	-
203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	-
203-2	Significant indirect economic impacts	-
204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers	-
205: Anti-corruption 2016
205-1	Operations assessed for risks related to corruption	Bribery Prevention
205-2	Communication and training about anti-corruption policies and procedures	SUBARU Supplier CSR Guidelines Compliance > Initiatives > Training
205-3	Confirmed incidents of corruption and actions taken	N/A
206: Anti-compretitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, antitrust, and monopoly practices	N/A
207: Tax 2019
207-1	Approach to tax	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 300: Environmental
301: Materials 2016
301-1	Materials used by weight or volume	SUBARU Group Material Flow
301-2	Recycled input materials used	Achieving a Circular Economy
301-3	Reclaimed products and their packaging materials	Achieving a Circular Economy > Site Initiatives, Sales Initiatives, Logistics Initiatives
302: Energy 2016
302-1	Energy consumption within the organization	SUBARU Group Material Flow
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	-
302-4	Reduction of energy consumption	Mitigating Climate Change
302-5	Reductions in energy requirements of products and services	Mitigating Climate Change
303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	Water Resources
303-2	Management of water discharge-related impacts	Water Resources > Management System > Risk Management
303-3	Water withdrawal	Water Consumption by Source
303-4	Water discharge	-
303-5	Water consumption	Water Consumption
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	N/A
304-2	Significant impacts of activities, products, and services on biodiversity	-
304-3	Habitats protected or restored	Coexistence with Nature > Initiatives > Overseas
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-
305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Mitigating Climate Change > Initiatives, Site Initiatives
305-2	Energy indirect (Scope 2) GHG emissions	Mitigating Climate Change > Initiatives, Site Initiatives
305-3	Other indirect (Scope 3) GHG emissions	Mitigating Climate Change > Initiatives
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	Mitigating Climate Change
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Prevention of Pollution > Initiatives > NOx and SOx Emissions
306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Achieving a Circular Economy
306-2	Management of significant wasterelated impacts	Achieving a Circular Economy
306-3	Waste generated	Waste Generation
306-4	Waste diverted from disposal	Amount of Waste Generated and Processed Procurement Initiatives
306-5	Waste directed to disposal	Amount of Waste Generated and Processed
308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	Environmental Policy Initiatives for Business Partners SUBARU Green Procurement Guideline
308-2	Negative environmental impacts in the supply chain and actions taken	Business Partner CSR Briefing and CSR Survey > Climate Change Initiatives Management and Reduction of Environmentally Hazardous Substances Contained in Parts Procurement with Consideration for Biodiversity
GRI 400: Social
401: Employment 2016
401-1	New employee hires and employee turnover	Employee Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	-
401-3	Parental leave	Systems and Initiatives for Childcare Leave
402: Labor / Management Relations 2016
402-1	Minimum notice periods regarding operational changes	-
403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Occupational Health and Safety > Our Approach/Management System
403-2	Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety > Initiatives > Prevention of Industrial Accidents
403-3	Occupational health services	Occupational Health and Safety > Initiatives
403-4	Worker participation, consultation, and communication on occupational health and safety	Labor-Management Communication Occupational Health and Safety > Management System
403-5	Worker training on occupational health and safety	Occupational Health and Safety > Initiatives > Prevention of Industrial Accidents
403-6	Promotion of worker health	Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety > Initiatives > Prevention of Industrial Accidents > Unifying Initiatives at the Group Level
403-8	Workers covered by an occupational health and safety management system	Occupational Health and Safety > Management System
403-9	Work-related injuries	Occurrence of Work Related Accidents and Accident Frequency Rate
403-10	Work-related ill health	-
404: Training and Education 2016
404-1	Average hours of training per year per employee	Human Resource Development > Career Development > Training Results
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development > Career Development
404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development > Career Development > Career Development Support
405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Directors of the Board / Executive Officers Employee Data
405-2	Ratio of basic salary and remuneration of women to men	Comparison of Fixed Wages between Male and Female Employees
406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	-
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	-
408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	N/A
409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	N/A
410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	-
411: Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	N/A
413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Community Engagement
413-2	Operations with significant actual and potential negative impacts on local communities	-
414: Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	SUBARU Supplier CSR Guidelines
414-2	Negative social impacts in the supply chain and actions taken	Business Partner CSR Briefing and CSR Survey Responsible Mineral Procurement
415: Public Policy 2016
415-1	Political contributions	Compliance > Political Donations
416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Making Safe Vehicles > Initiatives
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	N/A
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	Quality: Automotive Business Quality: Aerospace Business
417-3	Incidents of non-compliance concerning marketing communications	N/A
418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	N/A