Sustainability

Guideline Comparison Tables

GRI Content Index

Sustainability

Below is a content index of the standard disclosures in the Sustainability Reporting Standards provided by the Global Reporting Initiative (GRI) and the information we provide on our website.

Statement of use Brother Industries, Ltd. has reported the information cited in this GRI content index for the period April 1, 2022 to March 31, 2023 and important matters up until September 28, 2023 with reference to the GRI Standards.

Scope of report: Brother Industries, Ltd. and its global group companies (including those in Japan)

GRI 1: Foundation 2021

GRI 1 used GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

Number Title of disclosure Website
2-1 Organizational details

Corporate Data
Facilities All over the World

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

IR Library

2-3 Reporting period, frequency and contact point

Sustainability Website PDF Download
Contact Us

2-4 Restatements of information

[Open PDF File] Partial Revision to the Notice of the 130th Ordinary General Meeting of Shareholders [PDF/169KB]
[Open PDF File]History of auditing for ISO 14064 [PDF/609KB]

2-5 External assurance

IR Library
[Open PDF File]BSI Independent Assurance Statement 2022 [PDF/705KB]

2-6 Activities, value chain and other business relationships

IR Library
Value Creation Activities
Integrated Report PDF Download
Responsible Supply Chain

2-7 Employees

IR Library
Corporate Data
Integrated Report PDF Download
ESG Data

2-8 Workers who are not employees

ESG Data

2-9 Governance structure and composition

IR Library
Promotion of Management with an Emphasis on Sustainability
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)
Risk Management and Internal Control

2-10 Nomination and selection of the highest governance body

IR Library
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

2-11 Chair of the highest governance body

IR Library
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

2-12 Role of the highest governance body in overseeing the management of impacts

IR Library
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)
Risk Management and Internal Control

2-13 Delegation of responsibility for managing impacts

IR Library
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

2-14 Role of the highest governance body in sustainability reporting -
2-15 Conflicts of interest

IR Library
Compliance and Anti-Corruption

2-16 Communication of critical concerns

IR Library
Integrated Report PDF Download
Compliance and Anti-Corruption

2-17 Collective knowledge of the highest governance body

IR Library
Promotion of Management with an Emphasis on Sustainability
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

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

Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

2-19 Remuneration policies

IR Library
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

2-20 Process to determine remuneration

IR Library
Integrated Report PDF Download
Corporate Governance Structure
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

2-21 Annual total compensation ratio -
2-22 Statement on sustainable development strategy

Message from the Management
Integrated Report PDF Download

2-23 Policy commitments

The Brother Group Global Charter
Message from the Management
The Brother Group Principles of Social Responsibility
Stakeholder Engagement
Integrated Report PDF Download
Respect for Human Rights
Responsible Supply Chain
United Nations Global Compact Comparison Table

2-24 Embedding policy commitments

Materiality (Priority Social Issues)
Integrated Report PDF Download
Collaboration with Suppliers
Respect for Human Rights
Responsible Supply Chain

2-25 Processes to remediate negative impacts

IR Library
The Brother Group Principles of Social Responsibility
Integrated Report PDF Download
Customer Satisfaction and Product Responsibility
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)
Compliance and Anti-Corruption

2-26 Mechanisms for seeking advice and raising concerns

Compliance and Anti-Corruption

2-27 Compliance with laws and regulations

Integrated Report PDF Download
Environmental Management Framework
Compliance and Anti-Corruption

2-28 Membership associations

Participation in External Initiatives
[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/462KB]

2-29 Approach to stakeholder engagement

Stakeholder Engagement Integrated Report PDF Download(Social Initiatives)

2-30 Collective bargaining agreements -

GRI 3: Material Topics 2021

GRI 201-207: Economic Topics

Number Title of disclosure Website
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed

IR Library
Integrated Report PDF Download

201-2 Financial implications and other risks and opportunities due to climate change

Integrated Report PDF Download
Climate Change Response (Disclosure Based on TCFD Recommendations)
[Open PDF File]CDP Climate Change 2023 Report [PDF/1.9MB]
[Open PDF File] Environmental Accounting [PDF/746KB]

201-3 Defined benefit plan obligations and other retirement plans

IR Library

201-4 Financial assistance received from government

IR Library

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

IR Library
Integrated Report PDF Download
Respect for Diversity
[Open PDF File] Corporate Governance Report [PDF/428KB] (Last update: June 23, 2023)

GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported

IR Library
Social Contribution

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

Integrated Report PDF Download
Compliance and Anti-Corruption

205-2 Communication and training about anti-corruption policies and procedures

Integrated Report PDF Download
Responsible Supply Chain
Compliance and Anti-Corruption

205-3 Confirmed incidents of corruption and actions taken -
  • Not applicable within this reporting period
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

[Open PDF File] Regarding the judgment of the first instance in the lawsuit concerning our products[PDF/369KB]

  • This document was only published in Japanese.
GRI 207: Tax 2019
207-1 Approach to tax

IR Library
Tax Compliance Policy

207-2 Tax governance, control, and risk management

IR Library
Tax Compliance Policy

207-3 Stakeholder engagement and management of concerns related to tax

IR Library
Tax Compliance Policy

207-4 Country-by-country reporting -

GRI 301-307: Environmental Topics

Number Title of disclosure Website
GRI 301: Materials 2016
301-1 Materials used by weight or volume

[Open PDF File] Material Balance [PDF/588KB]

301-2 Recycled input materials used

Disclosure of Environmental Attributes

  • Disclosure of product information in accordance with The Eco Declaration (ECMA-370)
301-3 Reclaimed products and their packaging materials

Acquisition of Environmental Certifications
Collection and Recycling Efforts in Various Countries

GRI 302: Energy 2016
302-1 Energy consumption within the organization

[Open PDF File]BSI Independent Assurance Statement 2022 [PDF/705KB]

302-2 Energy consumption outside of the organization

Reduction of CO2 Emissions
[Open PDF File]CDP Climate Change 2023 Report [PDF/1.9MB]

302-3 Energy intensity -
302-4 Reduction of energy consumption

Integrated Report PDF Download
Brother Group Environmental Action Plan
Reduction of CO2 Emissions
ESG Data
[Open PDF File] Material Balance [PDF/588KB]

302-5 Reductions in energy requirements of products and services

Reduction of CO2 Emissions
Disclosure of Environmental Attributes

  • Disclosure of product information in accordance with The Eco Declaration (ECMA-370)

Acquisition of Environmental Certifications
ESG Data

GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource

[Open PDF File]CDP Water Security 2023 Report [PDF/1.1MB]

303-2 Management of water discharge-related impacts

Pollution Prevention and Chemical Substance Management

303-3 Water withdrawal

[Open PDF File]CDP Water Security 2023 Report [PDF/1.1MB]
[Open PDF File] Material Balance [PDF/588KB]

303-4 Water discharge

[Open PDF File]CDP Water Security 2023 Report [PDF/1.1MB]
Pollution Prevention and Chemical Substance Management
[Open PDF File] Material Balance [PDF/588KB]

303-5 Water consumption

Integrated Report PDF Download
Resource Circulation and Waste Reduction
[Open PDF File]CDP Water Security 2023 Report [PDF/1.1MB]
[Open PDF File] Material Balance [PDF/588KB]

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

304-2 Significant impacts of activities, products, and services on biodiversity

Biodiversity Conservation
[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/462KB]

304-3 Habitats protected or restored

Biodiversity Conservation
[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/462KB]

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions

Integrated Report PDF Download
Reduction of CO2 Emissions
[Open PDF File]BSI Independent Assurance Statement 2022 [PDF/705KB]
[Open PDF File]CDP Climate Change 2023 Report [PDF/1.9MB]
[Open PDF File] Material Balance [PDF/588KB]
ESG Data

305-2 Energy indirect (Scope 2) GHG emissions

Integrated Report PDF Download
Reduction of CO2 Emissions
[Open PDF File]BSI Independent Assurance Statement 2022 [PDF/705KB]
[Open PDF File]CDP Climate Change 2023 Report [PDF/1.9MB]
[Open PDF File] Material Balance [PDF/588KB]
ESG Data

305-3 Other indirect (Scope 3) GHG emissions

Integrated Report PDF Download
Reduction of CO2 Emissions
[Open PDF File]BSI Independent Assurance Statement 2022 [PDF/705KB]
[Open PDF File]CDP Climate Change 2023 Report [PDF/1.9MB]
ESG Data

305-4 GHG emissions intensity

[Open PDF File]CDP Climate Change 2023 Report [PDF/1.9MB]

305-5 Reduction of GHG emissions

Reduction of CO2 Emissions

305-6 Emissions of ozone-depleting substances (ODS)
  • Prohibited intentional use.

[Open PDF File]Brother Group Green Procurement Standard (Rev.9.4) [PDF/659KB]

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

[Open PDF File] Environmental Accounting [PDF/746KB]

GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts

Pollution Prevention and Chemical Substance Management

306-2 Management of significant waste-related impacts

Pollution Prevention and Chemical Substance Management
Environmental Compliance of Products

306-3 Waste generated

Integrated Report PDF Download
Resource Circulation and Waste Reduction
ESG Data
[Open PDF File] Material Balance [PDF/588KB]

306-4 Waste diverted from disposal

Integrated Report PDF Download
Pollution Prevention and Chemical Substance Management
[Open PDF File] Material Balance [PDF/588KB]

306-5 Waste directed to disposal

Pollution Prevention and Chemical Substance Management
[Open PDF File] Material Balance [PDF/588KB]

GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations

Environmental Management Framework

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 -

GRI 401-419: Social Topics

Number Title of disclosure Website
GRI 401: Employment 2016
401-1 New employee hires and employee turnover

ESG Data

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave

Comfortable Working Environment
ESG Data

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

Safety, Health and Disaster Prevention

403-2 Hazard identification, risk assessment, and incident investigation

Safety, Health and Disaster Prevention
Promotion of Health and Productivity Management

403-3 Occupational health services

Safety, Health and Disaster Prevention
Promotion of Health and Productivity Management

403-4 Worker participation, consultation, and communication on occupational health and safety -
403-5 Worker training on occupational health and safety

Safety, Health and Disaster Prevention

403-6 Promotion of worker health

Promotion of Health and Productivity Management

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Customer Satisfaction and Product Responsibility

403-8 Workers covered by an occupational health and safety management system -
403-9 Work-related injuries

Safety, Health and Disaster Prevention
Promotion of Health and Productivity Management

403-10 Work-related ill health

Promotion of Health and Productivity Management

GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee

Talent Development

404-2 Programs for upgrading employee skills and transition assistance programs

Talent Development
Respect for Diversity

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

Respect for Diversity
Corporate Governance Structure
ESG Data

405-2 Ratio of basic salary and remuneration of women to men -
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 -
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor

Responsible Supply Chain

GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Responsible Supply Chain

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 412: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments

Respect for Human Rights

412-2 Employee training on human rights policies or procedures

Respect for Human Rights
Talent Development

412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs

Promotion of Health and Productivity Management
Social Contribution
Examples of 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

Responsible Supply Chain

GRI 415: Public Policy 2016
415-1 Political contributions

Compliance and Anti-Corruption

GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories

Customer Satisfaction and Product Responsibility

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

Environmental Compliance of Products
Disclosure of Environmental Attributes

  • Disclosure of product information in accordance with The Eco Declaration (ECMA-370)

Acquisition of Environmental Certifications
Customer Satisfaction and Product Responsibility

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

Information Security
Compliance and Anti-Corruption

GRI 419: Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area -

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