GRI Standard Contents Index
| Statement on Use | Star Micronics Group has reported the information listed in this GRI Content Index for the period from January 1, 2024, to December 31, 2024, with reference to the GRI Standards. |
|---|---|
| GRI 1 Used | GRI 1: Foundation 2021 |
| GRI Standards | Required reporting item | Corresponding data | ||
|---|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2-1 | Organizational details | Sustainability Report 2024 ｰCompany and Business Information |
p.03 |
| 2-2 | Entities included in the organization’s sustainability reporting | Sustainability Report 2024 ｰEditorial Policy (Scope) |
p.02 | |
| 2-3 | Reporting period, frequency and contact point | Sustainability Report 2024 ｰEditorial Policy (Applicable Period)（Issuance purpose and frequency）（Contact） |
P02 | |
| 2-4 | Restatements of information | Sustainability Report 2024 ｰEditorial Policy (Revisions to previously disclosed information) |
p.02 | |
| 2-5 | External assurance | Sustainability Report 2024 ｰEditorial Policy (External assurance) |
p.02 | |
| 2-6 | Activities, value chain and other business relationships | Sustainability Report 2024 ｰBusiness Information |
p.03 | |
| [Note：Japanese only] Annual Securities Report (100th term) -Business descriptions and status of related companies |
pp.5-7 | |||
| 2-7 | Employees | Sustainability Report 2024 -Social Data (Number of Employees) |
p.32 | |
| 2-8 | Workers who are not employees | Information not available (data not obtained for non-employees) |
ー | |
| 2-9 | Governance structure and composition | Sustainability Report 2024 -Governance system -Corporate governance system -Details and deliberation status of major meeting bodies -Composition and frequency of major meeting bodies |
p.35 | |
| 2-10 | Nomination and selection of the highest governance body | Sustainability Report 2024 -Corporate governance system |
p.35 | |
| Sustainability Report 2024 -Approach to the appointment of officers |
p.37 | |||
| 2-11 | Chair of the highest governance body | Sustainability Report 2024 -List of Company Officers |
p.36 | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Sustainability Report 2024 -Corporate governance system -Details and deliberation status of major meeting bodies |
p.35 | |
| 2-13 | Delegation of responsibility for managing impacts | Sustainability Report 2024 -Sustainability Promotion System |
p.05 | |
| 2-14 | Role of the highest governance body in sustainability reporting | Sustainability Report 2024 ｰSustainability Promotion System |
p.05 | |
| 2-15 | Conflicts of interest | Sustainability Report 2024 -Conflict of interest |
p.38 | |
| 2-16 | Communication of critical concerns | Sustainability Report 2024 -Compliance Promotion System -Internal reporting system -Number of consultations at the Compliance Hotline |
pp.40-41 | |
| 2-17 | Collective knowledge of the highest governance body | Sustainability Report 2024 -Executive training and support system for outside directors |
p.36 | |
| 2-18 | Evaluation of the performance of the highest governance body | Sustainability Report 2024 -Effectiveness evaluation |
p.36 | |
| 2-19 | Remuneration policies | Sustainability Report 2024 -Compensation for executives |
p.37 | |
| 2-20 | Process to determine remuneration | Sustainability Report 2024 -Decision-making process |
p.37 | |
| 2-21 | Annual total compensation ratio | Sustainability Report 2024 -Compensation for executives |
p.37 | |
| 2-22 | Statement on sustainable development strategy | STAR MICRONICS Integrated Report 2024 -Top Message |
pp.07-13 | |
| 2-23 | Policy commitments | Star Micronics Group Sustainability Code of Conduct | - | |
| Sustainability Report 2024 -Star Micronics Group Human Rights Respect Policy |
p.22 | |||
| Sustainability Report 2024 -Basic Policy of the Compliance Regulations -Compliance Promotion System |
p.36 | |||
| Sustainability Report 2024 -Fundamental approach to anti-corruption |
p.40 | |||
| 2-24 | Embedding policy commitments | Sustainability Report 2024 -Commitment to Respect for Human Rights |
p.21 | |
| Sustainability Report 2024 -Compliance enhancement initiatives -Internal reporting system -Number of consultations at the Compliance Hotline |
pp.40-41 | |||
| 2-25 | Processes to remediate negative impacts | Sustainability Report 2024 ｰEnvironmental Management |
p.08 | |
| Sustainability Report 2024 -Commitment to Respect for Human Rights |
p.21 | |||
| 2-26 | Mechanisms for seeking advice and raising concerns | Sustainability Report 2024 -Internal reporting system -Number of consultations at the Compliance Hotline |
p.41 | |
| 2-27 | Compliance with laws and regulations | Sustainability Report 2024 -Compliance |
pp.40-41 | |
| Sustainability Report 2024 -Governance data |
p.42 | |||
| 2-28 | Membership associations | Sustainability Report 2024 -Organizations with membership |
p.42 | |
| 2-29 | Approach to stakeholder engagement | Sustainability Report 2024 -Engagement -Labor–management relations |
p.25 p.29 |
|
| Sustainability Report 2024 -Contribution to the Community |
p.30 | |||
| Sustainability Report 2024 -Commitment to Respect for Human Rights -Promoting Sustainable Production and Procurement |
p.21 p.31 |
|||
| Sustainability Report 2024 -Stakeholder Engagement (Shareholders and Investors) |
p.41 | |||
| 2-30 | Collective bargaining agreements | Sustainability Report 2024 -Labor–management relations |
p.29 | |
| GRI 3: Material Topics 2021 | 3-1 | Process to determine material topics | Sustainability Report 2024 -Promoting Initiatives to Address Material Issues |
p.05 |
| 3-2 | List of material topics | Sustainability Report 2024 -Initiatives to Address Material Issues(2022-2024) ｰMaterial issues(2025-) |
p.05 | |
| 3-3 | Management of material topics | Sustainability Report 2024 -Promoting Sustainability Management |
p.05 | |
| Sustainability Report 2024 -Environment |
pp.07-19 | |||
| Sustainability Report 2024 -Social |
pp.20-33 | |||
| Sustainability Report 2024 -Governance |
pp.34-42 | |||
| GRI201: Economic Performance 2016 | 201-1 | Direct economic value generated and distributed | [Note：Japanese only] Annual Securities Report (100th term) -Trends in key management indicators -Direct economic value created and distributed -Consolidated income statement |
pp.2-3 p.9 p.1 |
| Sustainability Report 2024 ｰSocial Data(Social Contribution Activities） |
p.33 | |||
| 201-2 | Financial implications and other risks and opportunities due to climate change | Sustainability Report 2024 -Addressing Climate Change |
p.09 | |
| 201-3 | Defined benefit plan obligations and other retirement plans | Sustainability Report 2024 -Retirement benefits and pension system |
p.28 | |
| 201-4 | Financial assistance received from government | Not applicable (no government funding received) |
- | |
| GRI 202: Market Presence 2016 | 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Information not available (data for this item not available) |
- |
| 202-2 | Proportion of senior management hired from the local community | Information not available (data for this item not available) |
- | |
| GRI 203: Indirect Economic Impacts 2016 | 203-1 | Infrastructure investments and services supported | STAR MICRONICS Integrated Report 2024 -Allocate ¥34.0 billion to growth investment and upfront investment and ¥11.0 billion or more to shareholder returns, etc. |
p.38 |
| 203-2 | Significant indirect economic impacts | STAR MICRONICS Integrated Report 2024 -Allocate ¥34.0 billion to growth investment and upfront investment and ¥11.0 billion or more to shareholder returns, etc. |
p.38 | |
| GRI 204: Procurement Practices 2016 | 204-1 | Proportion of spending on local suppliers | Information not available (data for this item not available) |
- |
| GRI 205: Anti-corruption 2016 | 205-1 | Operations assessed for risks related to corruption | Sustainability Report 2024 -Compliance |
p.40 |
| 205-2 | Communication and training about anti-corruption policies and procedures | Sustainability Report 2024 -Compliance |
p.40 | |
| 205-3 | Confirmed incidents of corruption and actions taken | Sustainability Report 2024 -Compliance |
p.40 | |
| GRI 206: Anti-competitive Behavior 2016 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Sustainability Report 2024 -Compliance |
p.41 |
| GRI 207: Tax 2019 | 207-1 | Approach to tax | Sustainability Report 2024 -Star Micronics Group Tax Policy |
p.38 |
| 207-2 | Tax governance, control, and risk management | Sustainability Report 2024 -Star Micronics Group Tax Policy |
p.38 | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Sustainability Report 2024 -Star Micronics Group Tax Policy |
p.38 | |
| 207-4 | Country-by-country reporting | Information not available (our company discloses consolidated subsidiary information, region-by-region sales, regional employee counts, and corporate tax adjustments for the consolidated total in the annual securities report. However, country-by-country corporate tax data has not been collected or disclosed at this time.) |
- | |
| GRI 301: Materials 2016 | 301-1 | Materials used by weight or volume | Information not available (data for this item not available) |
- |
| 301-2 | Recycled input materials used | Information not available (data for this item not available) |
- | |
| 301-3 | Reclaimed products and their packaging materials | Information not available (data for this item not available) |
- | |
| GRI 302: Energy 2016 | 302-1 | Energy consumption within the organization | Sustainability Report 2024 -Environmental data(energy consumption) |
p.17 |
| 302-2 | Energy consumption outside of the organization | Sustainability Report 2024 -Environmental data（Scope3) |
p.18 | |
| 302-3 | Energy intensity | Sustainability Report 2024 -Environmental data(energy consumption) |
p.17 | |
| 302-4 | Reduction of energy consumption | Sustainability Report 2024 -Addressing Climate Change -Environmental data(energy consumption) |
p.10 p.17 |
|
| 302-5 | Reductions in energy requirements of products and services | Sustainability Report 2024 -Initiatives to Environmentally Friendly Products |
pp.11-12 | |
| GRI303: Water and Effluents 2018 | 303-1 | Interactions with water as a shared resource | Sustainability Report 2024 -Water Resource Management -Environmental data(Scope of aggregation) -Environmental data(Site-specific data 2024) |
p.15 p.16 p.19 |
| 303-2 | Management of water discharge-related impacts | Sustainability Report 2024 -Water Resource Management |
p.15 | |
| 303-3 | Water withdrawal | Sustainability Report 2024 -Environmental data(Scope of aggregation) -Environmental data(Site-specific data 2024) |
p.16 p.19 |
|
| 303-4 | Water discharge | Sustainability Report 2024 -Environmental data(Scope of aggregation) -Environmental data(Site-specific data 2024) |
p.16 p.19 |
|
| 303-5 | Water consumption | Sustainability Report 2024 -Environmental data(Scope of aggregation) -Environmental data(Site-specific data 2024) |
p.16 p.19 |
|
| 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 | Not applicable (Our group’s facilities and plants are not located in legally protected areas, areas with high biodiversity value, or in adjacent areas) |
- |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Not applicable (Our group’s facilities and plants are not located in legally protected areas, areas with high biodiversity value, or in adjacent areas) |
- | |
| 304-3 | Habitats protected or restored | Sustainability Report 2024 -Initiatives for Biodiversity Conservation |
p.14 | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Not applicable (Our group’s facilities and plants are not located in legally protected areas or areas with high biodiversity value or adjacent areas; therefore, our operations do not affect species listed on the IUCN Red List or domestic conservation lists). |
- | |
| GRI 305: Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | Sustainability Report 2024 -Environmental data(Scope of aggregation) -Environmental data(Emissions/Scope1) -Environmental data(Site-specific data) |
p.16 p.17 p.19 |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Sustainability Report 2024 -Environmental data(Scope of aggregation) -Environmental data(Emissions/Scope2) -Environmental data(Site-specific data) |
p.16 p.17 p.19 |
|
| 305-3 | Other indirect (Scope 3) GHG emissions | Sustainability Report 2024 -Environmental data(Scope3) |
p.18 |
|
| 305-4 | GHG emissions intensity | Sustainability Report 2024 -Environmental data(CO2 Emissions per Revenue Unit) |
p.17 |
|
| 305-5 | Reduction of GHG emissions | Sustainability Report 2024 -Addressing Climate Change -Environmental data(CO2 Emissions Reduction (%) vs. 2013) |
p.09 p.10 p.17 |
|
| 305-6 | Emissions of ozone-depleting substances (ODS) | Not applicable (no applicable cases in our company) |
- | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Not applicable (no applicable cases in our company) |
- | |
| GRI 306: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts | Sustainability Report 2024 -Promoting Waste Reduction and Recycling Activities -Environmental data(Scope of aggregation) -Environmental data(Waste) -Environmental data(Site-specific data) |
p.13 p.16 p.17 p.19 |
| 306-2 | Management of significant waste-related impacts | Sustainability Report 2024 -Promoting Waste Reduction and Recycling Activities -Environmental data(Scope of aggregation) -Environmental data(Waste) -Environmental data(Site-specific data) |
p.13 p.16 p.17 p.19 |
|
| 306-3 | Waste generated | Sustainability Report 2024 -Promoting Waste Reduction and Recycling Activities -Environmental data(Scope of aggregation) -Environmental data(Waste) -Environmental data(Site-specific data) |
p.13 p.16 p.17 p.19 |
|
| 306-4 | Waste diverted from disposal | Sustainability Report 2024 -Environmental data(Waste) |
p.17 |
|
| 306-5 | Waste directed to disposal | Sustainability Report 2024 -Environmental data(Waste) |
p.17 |
|
| GRI 308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria | Not applicable (At present, we have not conducted new supplier selection based on environmental criteria, and we have not collected related data). |
- |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Not applicable (At present, there are no investigations, identifications, or responses related to negative environmental impacts in the supply chain). |
- | |
| GRI 401: Employment 2016 | 401-1 | New employee hires and employee turnover | Sustainability Report 2024 -Social Data（Number of Employees) -Social Data(New Graduate Recruitment/Mid-career Recruitment/Turnover Rate） |
p.32 p.33 |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Not applicable (Star Micronics does not have differences in allowances between regular employees and non-regular employees. The situation across the group-wide operations is not currently known.) |
- | |
| 401-3 | Parental leave | Sustainability Report 2024 -Human Capital Management（Childcare leave and short-time childcare work system） |
p.26 | |
| GRI 402: Labour/Management Relations 2016 | 402-1 | Minimum notice periods regarding operational changes | Sustainability Report 2024 -Labor–management relations |
p.29 |
| GRI 403: Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system | Sustainability Report 2024 -Occupational health and safety |
p.27 |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Sustainability Report 2024 -Occupational health and safety |
p.27 | |
| 403-3 | Occupational health services | Sustainability Report 2024 -Health management |
p.27 | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability Report 2024 -Occupational health and safety |
p.27 | |
| 403-5 | Worker training on occupational health and safety | Sustainability Report 2024 -Health management/Occupational health and safety |
p.27 | |
| 403-6 | Promotion of worker health | Sustainability Report 2024 -Health management |
p.27 | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability Report 2024 -Occupational health and safety(Scope of application/Occupational Health and Safety Management System) |
p.27 | |
| 403-8 | Workers covered by an occupational health and safety management system | Sustainability Report 2024 -Occupational health and safety(Scope of application/Occupational Health and Safety Management System) |
p.27 | |
| 403-9 | Work-related injuries | Sustainability Report 2024 -Occupational health and safety(Related indicators and initiatives) |
p.27 | |
| 403-10 | Work-related ill health | Sustainability Report 2024 -Health management(Targets and health indicators) -Occupational health and safety(Related indicators and initiatives) |
p.27 | |
| GRI 404: Training and Education 2016 | 404-1 | Average hours of training per year per employee | Information is incomplete (We track and disclose annual average training cost per employee, but at present we do not accumulate or track the time spent on training.) |
- |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Sustainability Report 2024 -Human Capital Management (Fostering human resources) -Human Capital Management (Re-employment Support for Retirees) |
p.24 p.28 |
|
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Sustainability Report 2024 -Human Capital Management (Performance Appraisal System) |
p.24 | |
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 | Diversity of governance bodies and employees | Sustainability Report 2024 -Human Capital Management (Improving the workplace environment by promoting diversity) |
p.26 |
| 405-2 | Ratio of basic salary and remuneration of women to men | Information not available (we do not have specific data at this time) |
- | |
| GRI 406: Nondiscrimination 2016 | 406-1 | Incidents of discrimination and corrective actions taken | Not applicable (no applicable cases in our company) |
- |
| 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 | Our facilities : Not applicable (no applicable cases in our company) Suppliers: Under investigation (Self-assessment surveys are being conducted, and results are currently being reviewed. We will report the findings in due course.) |
p.21 p.31 |
| GRI 408: Child Labour 2016 | 408-1 | Operations and suppliers at significant risk for incidents of child labour | Our facilities : Not applicable (no applicable cases in our company) Suppliers: Under investigation (Self-assessment surveys are being conducted, and results are currently being reviewed. We will report the findings in due course.) |
p.21 p.31 |
| GRI 409: Forced or Compulsory Labour 2016 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | Our facilities:Not applicable (no applicable cases in our company) Suppliers: Under investigation (Self-assessment surveys are being conducted, and results are currently being reviewed. We will report the findings in due course.) |
p.21 p.31 |
| GRI 410: Security Practices 2016 | 410-1 | Security personnel trained in human rights policies or procedures | Not conducted (We have not provided training on human rights for personnel of external security contract workers, but we require suppliers and contractors to comply with our policies and guidelines on human rights and anti-discrimination.) |
p.21 p.22 p.31 |
| GRI 411: Rights of Indigenous Peoples 2016 | 411-1 | Incidents of violations involving rights of indigenous peoples | Not applicable (no applicable cases in our company) |
- |
| GRI 413: LocalCommunities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programs | Sustainability Report 2024 -Contribution to the Community |
p.30 |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Not applicable (no applicable cases in our company) |
- | |
| GRI 414: Supplier Social Assessment 2016 | 414-1 | New suppliers that were screened using social criteria | Not conducted (We plan to commence this matter in 2025) |
p.31 |
| 414-2 | Negative social impacts in the supply chain and actions taken | Under investigation (We are conducting self-assessment surveys for suppliers and are currently reviewing the results.) |
p.21 p.31 |
|
| GRI 415: Public Policy 2016 | 415-1 | Political contributions | Not applicable (no applicable cases in our company) Sustainability Report 2024 -Governance data(Political Donations) |
p.42 |
| GRI 416: Customer Health and Safety 2016 | 416-1 | Assessment of the health and safety impacts of product and service categories | Sustainability Report 2024 -Quality management/Quality control system |
p.31 |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Not applicable (no applicable cases in our company) |
- | |
| GRI 417: Marketing and Labeling 2016 | 417-1 | Requirements for product and service information and labeling | [Note：Japanese only] Star Micronics Website -STAR-ECO Profile |
- |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Not applicable (no applicable cases in our company) |
- | |
| 417-3 | Incidents of non-compliance concerning marketing communications | Not applicable (no applicable cases in our company) |
- | |
| GRI 418: Customer Privacy 2016 | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Not applicable (no applicable cases in our company) |
- |