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Guideline Comparison Table

GRI Standards Comparison Table

Our Sustainability website is based on the Global Reporting Initiative (GRI) Sustainability Reporting Standards.

Universal Standards

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Standard Disclosure Item Page to Refer
GRI 2：General Disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details
Corporate Overview
2-2 Entities included in the organization’s sustainability reporting
Disclosure Policy
2-3 Reporting period, frequency and contact point
Disclosure Policy
2-4 Restatements of information ー
2-5 External assurance
Third-Party Assurance
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Standard Disclosure Item Page to Refer
GRI 2：General Disclosures 2021
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
Employment Data
2-8 Workers who are not employees ー
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Standard Disclosure Item Page to Refer
GRI 2：General Disclosures 2021
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio
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Standard Disclosure Item Page to Refer
GRI 2：General Disclosures 2021
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
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Standard Disclosure Item Page to Refer
GRI 2：General Disclosures 2021
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
Efforts for Human Rights in the Workplace
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Standard Disclosure Item Page to Refer
GRI 3：Material Topics 2021
3-1 Process to determine material topics
Policy and System for Promoting Sustainability Initiatives
3-2 List of material topics
3-3 Management of material topics

200: Economic

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Standard Disclosure Item Page to Refer
GRI 201：Economic Performance 2016
201-1 Direct economic value generated and distributed
Financial Highlights
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government
Share Information
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Standard Disclosure Item Page to Refer
GRI 202：Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage ー
202-2 Proportion of senior management hired from the local community
Employment Data
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Standard Disclosure Item Page to Refer
GRI 203：Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
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Standard Disclosure Item Page to Refer
GRI 204：Procurement Practices 2016
204-1 Proportion of spending on local suppliers ー
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Standard Disclosure Item Page to Refer
GRI 205：Anti-corruption 2016
205-1 Operations assessed for risks related to corruption
Initiatives to Promote Ethical Business Practices
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
Initiatives to Promote Ethical Business Practices
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Standard Disclosure Item Page to Refer
GRI 206：Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
Initiatives to Promote Ethical Business Practices
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Standard Disclosure Item Page to Refer
GRI 207：Tax 2019
207-1 Approach to tax
Tax Compliance
207-2 Tax governance, control, and risk management
Tax Compliance
207-3 Stakeholder engagement and management of concerns related to tax
Tax Compliance
207-4 Country-by-country reporting ー

300: Environmental

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Standard Disclosure Item Page to Refer
GRI 301：Materials 2016
301-1 Materials used by weight or volume
Material Flow
301-2 Recycled input materials used
Recycling Resources
301-3 Reclaimed products and their packaging materials
Recycling Resources
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Standard Disclosure Item Page to Refer
GRI 302：Energy 2016
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity ー
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
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Standard Disclosure Item Page to Refer
GRI 303：Water and Effluents 2018
303-1 Interactions with water as a shared resource
Recycling Resources
303-2 Management of water dischargerelated impacts
Recycling Resources
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
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Standard Disclosure Item Page to Refer
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 ー
304-2 Significant impacts of activities, products and services on biodiversity ー
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations ー
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Standard Disclosure Item Page to Refer
GRI 305：Emissions 2016
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
ESG Data (Refer to Environmental Data)
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) ー
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
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Standard Disclosure Item Page to Refer
GRI 306：Waste 2020
306-1 Waste generation and significant waste-related impacts
Recycling Resources
306-2 Management of significant wasterelated impacts
Recycling Resources
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
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Standard Disclosure Item Page to Refer
GRI 307：Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations
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Standard Disclosure Item Page to Refer
GRI 308：Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria
Initiatives with Our Suppliers
308-2 Negative environmental impacts in the supply chain and actions taken
Initiatives with Our Suppliers

400: Social

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Standard Disclosure Item Page to Refer
GRI 401：Employment 2016
401-1 New employee hires and employee turnover
Employment Data
401-2 Benefits provided to full-time employees that are not provided to temporary or parttime employees
401-3 Parental leave
Initiatives for Work-Life Balance
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Standard Disclosure Item Page to Refer
GRI 402：Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes ー
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Standard Disclosure Item Page to Refer
GRI 403：Occupational Health and Safety 2018
403-1 Occupational health and safety management system
Promotion of Occupational Health and Safety
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services ー
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
Promotion of Occupational Health and Safety
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
Promotion of Occupational Health and Safety
403-8 Workers covered by an occupational health and safety management system
Promotion of Occupational Health and Safety
403-9 Work-related injuries
Promotion of Occupational Health and Safety
403-10 Work-related ill health ー
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Standard Disclosure Item Page to Refer
GRI 404：Training and Education 2016
404-1 Average hours of training per year per employee
Efforts to Develop Human Resources
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
Fair Evaluation and Treatment
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Standard Disclosure Item Page to Refer
GRI 405：Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees
405-2 Diversity of governance bodies and employees
Annual Securities Report: P9
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Standard Disclosure Item Page to Refer
GRI 406：Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken
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Standard Disclosure Item Page to Refer
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
Efforts for Human Rights in the Workplace
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Standard Disclosure Item Page to Refer
GRI 408：Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
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Standard Disclosure Item Page to Refer
GRI 409：Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
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Standard Disclosure Item Page to Refer
GRI 410：Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures ー
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Standard Disclosure Item Page to Refer
GRI 411：Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples ー
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Standard Disclosure Item Page to Refer
GRI 412：Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments ー
412-2 Employee training on human rights policies or procedures
Efforts for Human Rights in the Workplace
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening ー
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Standard Disclosure Item Page to Refer
GRI 413：Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities ー
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Standard Disclosure Item Page to Refer
GRI 414：Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
Initiatives with Our Suppliers
414-2 Negative social impacts in the supply chain and actions taken
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Standard Disclosure Item Page to Refer
GRI 415：Public Policy 2016
415-1 Political contributions
Initiatives to Promote Ethical Business Practices
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Standard Disclosure Item Page to Refer
GRI 416：Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
Supporting Product Safety and Quality
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Standard Disclosure Item Page to Refer
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 ー
417-3 Incidents of non-compliance concerning marketing communications ー
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Standard Disclosure Item Page to Refer
GRI 418：Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
Information Security
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Standard Disclosure Item Page to Refer
GRI 419：Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area

ISO26000 Comparison Table

We report our activities with reference to the seven core subjects and 37 issues of ISO 26000.

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Core Subjects Issues Page to Refer
Organizational Governance
  1. 1.
    Organizational Governance
Human Rights
  1. 1.
    Due diligence
  2. 2.
    Human rights risk situations
  3. 3.
    Avoidance of complicity
  4. 4.
    Resolving grievances
  5. 5.
    Discrimination and vulnerable groups
  6. 6.
    Civil and political rights
  7. 7.
    Economic, social and cultural rights
  8. 8.
    Fundamental principles and rights at work
Labour Practices
  1. 1.
    Employment and employment relationships
  2. 2.
    Conditions of work and social protection
  3. 3.
    Social dialogue
  4. 4.
    Health and safety at work
  5. 5.
    Human development and training in the workplace
Environment
  1. 1.
    Prevention of pollution
  2. 2.
    Sustainable resource use
  3. 3.
    Climate change mitigation and adaption
  4. 4.
    Protection of the environment, biodiversity and restoration of natural habitats
Fair Operating Practices
  1. 1.
    Anti-corruption
  2. 2.
    Responsible political involvement
  3. 3.
    Fair competition
  4. 4.
    Promoting social responsibility in the value chain
  5. 5.
    Respect for property rights
Consumer Issues
  1. 1.
    Fair marketing, factual and unbiased information and their contractual practices
  2. 2.
    Protecting consumers' health and safety
  3. 3.
    Sustainable consumption
  4. 4.
    Consumer service, support, and complaint and dispute resolution
  5. 5.
    Consumer data protection and privacy
  6. 6.
    Access to essential services
  7. 7.
    Education and awareness
Community Involvement and Development
  1. 1.
    Community involvement
  2. 2.
    Education and culture
  3. 3.
    Employment creation and skills development
  4. 4.
    Technology development and access
  5. 5.
    Wealth and income creation
  6. 6.
    Health
  7. 7.
    Social investment

UN Global Compact Comparison Table

In 2019, Advantest joined the United Nations Global Compact and continues its efforts to support and implement the 10 principles across four areas: protection for human rights, elimination of forced and compulsory labor, environmental responsibility, and anti-corruption.

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The Ten Principles of the UN Global Compact Page to Refer
Human Rights Principle 1 Businesses should support and respect the protection of internationally proclaimed human rights; and make sure that they are not complicit in human rights abuses.
Principle 2
Labour Principle 3 Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;
the elimination of all forms of forced and compulsory labour;
the effective abolition of child labour; and
the elimination of discrimination in respect of employment and occupation.
Principle 4
Principle 5
Principle 6
Environment Principle 7 Businesses should support a precautionary approach to environmental challenges;
undertake initiatives to promote greater environmental responsibility; and
encourage the development and diffusion of environmentally friendly technologies.
Principle 8
Principle 9
Anti-corruption Principle 10 Businesses should work against corruption in all its forms, including extortion and bribery.

SASB Comparison Table

The Advantest Group reports sustainability related information based on the Sustainability Accounting Standards Board (SASB) standards.

TOPIC ACCOUNTING METRIC SASB Code CATEGORY UNIT OF MEASURE FY2018
(2019/3) 		FY2019
(2020/3) 		FY2020
(2021/3) 		FY2021
(2022/3) 		FY2022
(2023/3) 		FY2023
(2024/3)
Greenhouse Gas Emissions (1) Gross global Scope 1 emissions TC-SC-110a.1 Quantitative Metric tons(t)
CO2e		 4,685 4,485 3,811 3,753 3,449 2,479
(2) Amount of total emissions from perfluorinated compounds TC-SC-110a.1 Quantitative Metric tons(t)
CO2e		 290 344 629 899 999 830
Short-term and long-term Scope 1 emissions: strategies, goals, progress TC-SC-110a.2 Discussion
and Analysis		 － The Advantest Group is committed to the following strategies and targets and progress on Scope 1 emissions.
(Reference URL: Sustainability Website: Materialities and the Sustainability Action Plan)
https://www.advantest.com/en/about/sustainability/materiality-esg/
Energy Management in Manufacturing (1) Total energy consumed TC-SC-130a.1 Quantitative Gigajoules
(GJ)		 844,021 887,837 956,119 996,766 1,003,815 1,089,193
(2) Percentage grid electricity TC-SC-130a.1 Quantitative % 79 66 52 44 35 34
(3) Percentage renewable TC-SC-130a.1 Quantitative % 12 28 44 54 63 65
Water Management (1) Total water withdrawn TC-SC-140a.1 Quantitative Thousand cubic meters (m3) 280 261 250 236 242 280
(2) Total water consumed TC-SC-140a.1 Quantitative Thousand cubic meters (m3) 119 112 107 106 129 133
Total Percentage of each in regions with High or Extremely High Baseline water stress TC-SC-140a.1 Quantitative % 0 0 0 0 0 0
Waste Management (1) Amount of hazardous waste from manufacturing TC-SC-150a.1 Quantitative Metric tons (t) 10.1 11.9 28.5 8.4 18.1 33.6
(2) Percentage recycle TC-SC-150a.1 Quantitative % 100 99.9 91.1 71.9 86.8 84.3
Workforce Health & Safety Description of efforts to assess, monitor, and reduce exposure of employees to human health hazards TC-SC-320a.1 Discussion
and Analysis		 － The Advantest Group manages the following risks related to employee health and safety.
(Reference URL: Sustainability Website: Promotion of Occupational Health and Safety)
https://www.advantest.com/en/about/sustainability/society/human-resources-management/#anc-7
Total amount of monetary losses as a result of legal proceedings associated with employee health and safety violations TC-SC-320a.2 Quantitative ¥ 0 0 0 0 0 0
Recruiting & Managing a Global & Skilled Workforce Percentage of employees that are
(1) Foreign nationals		 TC-SC-330a.1 Quantitative % 8 9 8 7 8 9
(2) Located offshore TC-SC-330a.1 Quantitative % 0.00 0.00 0.00 0.00 0.00 0.01
Product Lifecycle Management Percentage of products by revenue that contain IEC 62474 declarable substances TC-SC-410a.1 Quantitative % 89 85 91 91 92 90
Processor energy efficiency at a system-level for: (1) servers, (2) desktops, and (3) laptops TC-SC-410a.2 Quantitative Various, by product category n/a
Materials Description of the management of risks associated with the use of critical materials TC-SC-440a.1 Discussion
and Analysis		 － The Advantest Group manages the following risks related to the use of critical materials.
(Reference URL: Sustainability Website: Procurement Policy and its Stance)
https://www.advantest.com/en/about/sustainability/society/responding-product-liability/schain-management/
Intellectual Property Protection & Competitive Behavior Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behavior regulations TC-SC-520a.1 Quantitative ¥ 0 0 0 0 0 0
Total production TC-SC-000.A Quantitative Output 2,270 2,065 2,336 3,082 3,467 2,523
Percentage of production from owned facilities TC-SC-000.B Quantitative % 53 39 43 11 10 14
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