¹ The Global Reporting Initiative (GRI) is an international organization that drafts and promotes international guidelines for sustainability reporting by enterprise.

² ISO 26000, published in November 2010, is an International Standard that provides guidance on socially responsible behavior for organizations.

	Indicator/Metric	Core Themes & Issues Relating to ISO 26000	Web Page	Page in SR2012
1.Strategy and Analysis
1.1	Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.	6.2 Organizational Governance	Message from Management	P5-6
1.2	Description of key impacts, risks, and opportunities.		Message from Management	P5-6 P7-8
2.Organizational Profile
2.1	Name of the organization.		Corporate data	P3
2.2	Primary brands, products, and/or services.		Corporate data	P4
2.3	Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	6.2 Organizational Governance	Full year ended March 31, 2012
2.4	Location of organization's headquarters.		Corporate data	P3
2.5	Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.		Epson's Global Network	P3
2.6	Nature of ownership and legal form.		ANNUAL REPORT 2012	P3
2.7	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).		Epson's Global Network	P3-4
2.8	Scale of the reporting organization, including: Number of employees; Number of operations; Net sales (for private sector organizations) or net revenues (for public sector organizations); Total capitalization broken down in terms of debt and equity (for private sector organizations); and Quantity of products or services provided.		Corporate data	P3-4
2.9	Significant changes during the reporting period regarding size, structure, or ownership including: The location of, or changes in operations, including facility openings, closings, and expansions; and Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).		Full year ended March 31, 2012	P2
2.10	Awards received in the reporting period.		International Recognition	P39 P67
3.Report Parameters
Report Profile
3.1	Reporting period (e.g., fiscal/calendar year) for information provided.			P2
3.2	Date of most recent previous report (if any).			P2
3.3	Reporting cycle (annual, biennial, etc.)			P2
3.4	Contact point for questions regarding the report or its contents.			P2
Report Scope and Boundary
3.5	Process for defining report content, including: Determining materiality; Prioritizing topics within the report; and Identifying stakeholders the organization expects to use the report.			P1
3.6	Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).			P2
3.7	State any specific limitations on the scope or boundary of the report.			P2
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.		Global Environmental Data	P31 P39
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).
3.11	Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
GRI Content Index
3.12	Table identifying the location of the Standard Disclosures in the report.		GRI Guidelines and ISO 26000 Compared
Assurance
3.13	Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).
4. Governance, Commitments, and Engagement
Governance
4.1	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	6.2 Organizational Governance	ANNUAL REPORT 2012	P53
4.2	Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).		ANNUAL REPORT 2012	P53
4.3	For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/ or non-executive members.		ANNUAL REPORT 2012	P53
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.		Investor Relations Calender	P66
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).		ANNUAL REPORT 2012
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided.		ANNUAL REPORT 2012
4.7	Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees,including any consideration of gender and other indicators of diversity.		ANNUAL REPORT 2012	P53
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.		Message from Management	P5-6 P19 P21
4.9	Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.		ANNUAL REPORT 2012	P20-21 P53
4.10	Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.		ANNUAL REPORT 2012	P53
Commitments to External Initiatives
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the organization.	6.2 Organizational Governance
4.12	Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.		UN Global Compact	P21
4.13	Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: Has positions in governance bodies; Participates in projects or committees; Provides substantive funding beyond routine membership dues; or Views membership as strategic.		UN Global Compact	P2 P21
Stakeholder Engagement
4.14	List of stakeholder groups engaged by the organization.	6.2 Organizational Governance	Approach to Communication	P63
4.15	Basis for identification and selection of stakeholders with whom to engage.
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.		Communication	P63-66
4.17	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.		Communication	P63-66
5.Management Approach and Performance Indicators
Economic
	Disclosure on Management Approach Goals and Performance Policy	6.2 Organizational Governance 6.8 Community involvement and development	Corporate Vision	P7-8
Performance Indicators
Economic Performance
(Core)EC1.	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	6.8.3 Community Involvement 6.8.7 Wealth and income creation 6.8.9 Social investment	ANNUAL REPORT 2012	P31 P59
(Core)EC2.	Financial implications and other risks and opportunities for the organization's activities due to climate change.	6.5.5 Climate change mitigation and adaptation
(Core)EC3.	Coverage of the organization's defined benefit plan obligations.		ANNUAL REPORT 2012
(Core)EC4.	Significant financial assistance received from government.
Market Presence
(Add)EC5.	Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.	6.4.4 Conditions of work and social protection 6.8.7 Wealth and income creation
(Core)EC6.	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	6.6.6 Promoting social responsibility in the value chain 6.8.5 Employment creation and skills development 6.8.7 Wealth and income creation
(Core)EC7.	Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.	6.8.5 Employment creation and skills development 6.8.7 Wealth and income creation
Indirect Economic Impacts
(Core)EC8.	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement.	6.3.9 Economic, social and cultural rights 6.8.3 Community involvement 6.8.4 Education and culture 6.8.5 Employment creation and skills development 6.8.6 Technology development and access 6.8.7 Wealth and income creation 6.8.9 Social investment	Corporate Citizenship	P59-62
(Add)EC9.	Understanding and describing significant indirect economic impacts, including the extent of impacts.	6.3.9 Economic, social and cultural rights 6.6.6 Promoting social responsibility in the value chain 6.6.7 Respect for property rights 6.7.8 Access to essential services 6.8.5 Employment creation and skills development 6.8.6 Technology development and access 6.8.7 Wealth and income creation 6.8.9 Social investment	Corporate Citizenship	P59-62
Environmental
	Disclosure on Management Approach Goals and Performance Policy Organizational Responsibility Training and Awareness Monitorring and Follow-up	6.2 Organizational Governance 6.5 The Environment	Environmental Vision	P29 P31 P41 P44 P57-58
Performance Indicators
Materials
(Core)EN1.	Materials used by weight or volume.	6.5.4 Sustainable resource use		P42
(Core)EN2.	Percentage of materials used that are recycled input materials.
Energy
(Core)EN3.	Direct energy consumption by primary energy source.	6.5.4 Sustainable resource use		P42
(Core)EN4.	Indirect energy consumption by primary source.			P42
(Add)EN5.	Energy saved due to conservation and efficiency improvements.		Global Environmental Data
(Add)EN6.	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.		Energy-Saving Design Best Practices	P29 P32 P35-36 P45
(Add)EN7.	Initiatives to reduce indirect energy consumption and reductions achieved.
Water
(Core)EN8.	Total water withdrawal by source.	6.5.4 Sustainable resource use	Global Environmental Data	P39 P42
(Add)EN9.	Water sources significantly affected by withdrawal of water.
(Add)EN10.	Percentage and total volume of water recycled and reused.			P39 P42
Biodiversity
(Core)EN11.	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
(Core)EN12.	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
(Add)EN13.	Habitats protected or restored.
(Add)EN14.	Strategies, current actions, and future plans for managing impacts on biodiversity.		Environmental Vision 2050	P29 P46
(Add)EN15.	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
Emissions, Effluents, and Waste
(Core)EN16.	Total direct and indirect greenhouse gas emissions by weight.	6.5.5 Climate change mitigation and adaptation	Global Environmental Data	P42
(Core)EN17.	Other relevant indirect greenhouse gas emissions by weight.
(Add)EN18.	Initiatives to reduce greenhouse gas emissions and reductions achieved.		Global Environmental Data	P29 P32 P35-37 P39 P42
(Core)EN19.	Emissions of ozone-depleting substances by weight.	6.5.3 Prevention of pollution	CSR History
(Core)EN20.	NO, SO, and other significant air emissions by type and weight.		Global Environmental Data	P40 P42
(Core)EN21.	Total water discharge by quality and destination.		Global Environmental Data	P42
(Core)EN22.	Total weight of waste by type and disposal method.		Global Environmental Data	P40 P42
(Core)EN23.	Total number and volume of significant spills.			P41
(Add)EN24.	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.
(Add)EN25.	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff .	6.5.4 Sustainable resouce use 6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
Products and Services
(Core)EN26.	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	6.5.4 Sustainable resouce use 6.6.6 Promoting social responsibility in the value chain 6.7.5 Sustainable consumptio	Product Environmental Information	P32-38
(Core)EN27.	Percentage of products sold and their packaging materials that are reclaimed by category.	6.5.4 Sustainable resouce use 6.7.5 Sustainable consumption	Product Recycling	P37-38 P42
Compliance
(Core)EN28.	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.	6.5 The Environment		P41
Transport
(Add)EN29.	Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.	6.5.4 Sustainable resouce use 6.6.6 Promoting social responsibility in the value chain	Logistics	P41
Overall
(Add)EN30.	Total environmental protection expenditures and investments by type.	6.5 The Environment		P31
Social
Labor Practices and Decent Work
	Disclosure on Management Approach Goals and Performance Policy Organizational Responsibility Training and Awareness Monitorring and Follow-up	6.2 Organizational Governance 6.3.10 Fundamental principles and rights at work 6.4 Labour practices	The Policies regarding Human Rights and Labor Standards	P5-6 P19-21 P48 P50 P53 P57-58
Performance Indicators
Employment
(Core)LA1.	Total workforce by employment type, employment contract, and region, broken down by gender.	6.4.3 Employment and employment relationships	Corporate data	P3 P48
(Core)LA2.	Total number and rate of new employee hires and employee turnover by age group, gender, and region.
(Add)LA3.	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation.	6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection	Fair Working Environment	P50
(Core)LA15.	Return to work and retention rates after parental leave, by gender.	6.4.4 Conditions of work and social protection	Fair Working Environment	P50
Labor/Management Relations
(Core)LA4.	Percentage of employees covered by collective bargaining agreements.	6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection 6.4.5 Health and safety at work	Fair Working Environment	P50
(Core)LA5.	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.	6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection 6.4.5 Health and safety at work
Occupational Health and Safety
(Add)LA6.	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.	6.4.6 Health and safety at work	Fair Working Environment	P50 P66
(Core)LA7.	Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region and by gender.		Occupational Safety and Health	P51
(Core)LA8.	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	6.4.6 Health and safety at work 6.8.3 Community involvement 6.8.4 Education and culture 6.8.8 Health		P52
(Add)LA9.	Health and safety topics covered in formal agreements with trade unions.	6.4.6 Health and safety at work	Communication	P66
Training and Education
(Core)LA10.	Average hours of training per year per employee by gender, and by employee category.	6.4.7 Human development and training in the workplace
(Add)LA11.	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	6.4.7 Human development and training in the workplace 6.8.5 Employment creation and skills development	Human Development	P47-48
(Add)LA12.	Percentage of employees receiving regular performance and career development reviews, by gender.	6.4.7 Human development and training in the workplace	Human Development
Diversity and Equal Opportunity
(Core)LA13.	Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.	6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships	Human Development	P48 P49
Equal Remuneration for Women and Men
(Core)LA14.	Ratio of basic salary and renumeration of women to men by employee category, by significant locations of operation.	6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection	Fair Working Environment	P50
Human Rights
	Disclosure on Management Approach Goals and Performance Policy Organizational Risk Assessment Impact Assessment Organizational Responsibility Training and Awareness Monitorring, Follow-up and Remediation	6.2 Organizational Governance 6.3 Human rights	The Policies regarding Human Rights and Labor Standards	P5-6 P19-21 P48 P50 P53 P57-58
Performance Indicators
Investment and Procurement Practices
(Core)HR1.	Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.	6.3.3 Due diligence 6.3.5 Avoidance of complicity 6.6.6 Promoting social responsibility in the value chain
(Core)HR2.	Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken.		Procurement Guidelines	P57-58
(Core)HR3.	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	6.3.5 Avoidance of complicity
Non-discrimination
(Core)HR4.	Total number of incidents of discrimination and corrective actions taken.	6.3.6 Resolving grievances 6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships	Fair Working Environment	P50
Feedom of Asociation and Collective Bargaining
(Core)HR5.	Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be voilated or at significant risk, and actions taken to support these rights.	6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.3.8 Civil and political rights 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships 6.4.5 Social dialogue	Procurement Guidelines
Child Labor
(Core)HR6.	Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.	6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work	Procurement Guidelines The Policies regarding Human Rights and Labor Standards	P50 P58
Forced and Compulsory Labor
(Core)HR7.	Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.	6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work	Procurement Guidelines The Policies regarding Human Rights and Labor Standards	P50 P58
Security Practices
(Add)HR8.	Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.	6.3.5 Avoidance of complicity 6.4.3 Employment and employment relationships 6.6.6 Promoting social responsibility in the value chain
Indigenous Rights
(Add)HR9.	Total number of incidents of violations involving rights of indigenous people and actions taken.	6.3.6 Resolving grievances 6.3.7 Discrimination and vulnerable groups 6.3.8 Civil and political rights 6.6.7 Respect for property rights
Assessment
(Core)HR10.	Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.	6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity
Remediation
(Core)HR11.	Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms.	6.3.6 Resolving grievances	Fair Working Environment	P50
Society
	Disclosure on Management Approach Goals and Performance Policy Organizational Responsibility Training and Awareness Monitorring and Follow-up	6.2 Organizational Governance 6.6 Fair operating practices 6.8 Community involvement and development	Principles of Corporate Behivior	P5-6 P19-21 P48 P53 P59
Performance Indicators
Local Communities
(Core)SO1.	Percentage of operations with implemented local community engagement, impact assessments, and development programs.	6.3.9 Economic, social and cultural rights 6.6.7 Respect for property rights 6.8.3 Community involvement 6.8.5 Employment creation and skills development 6.8.7 Wealth and income creation 6.8.9 Social investment	Communication	P63
(Core)SO9.	Operations with significant potential or actual negative impacts on local communities.	6.3.9 Economic, social and cultural rights 6.5.3 Prevention of pollution 6.5.6 Protection of the environment, biodiversity and restoration of natural habitats 6.8 Community involvement and development		P41
(Core)SO10.	Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities.	6.3.9 Economic, social and cultural rights 6.5.3 Prevention of pollution 6.5.6 Protection of the environment, biodiversity and restoration of natural habitats 6.8 Community involvement and development	Factory environmental risk management	P41
Corruption
(Core)SO2.	Percentage and total number of business units analyzed for risks related to corruption.	6.6.3 Anti-corruption
(Core)SO3.	Percentage of employees trained in organization's anti-corruption policies and procedures.		Human Development	P48 P54
(Core)SO4.	Actions taken in response to incidents of corruption.
Public Policy
(Core)SO5.	Public policy positions and participation in public policy development and lobbying.	6.6.4 Responsible political involvement 6.8.3 Community involvement
(Add)SO6.	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.			P59
Anti-Competitive Behavior
(Add)SO7.	Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.	6.6.5 Fair competition 6.6.7 Respect for property rights
Compliance
(Add)SO8.	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.	6.6.7 Respect for property rights 6.8.7 Wealth and income creation
Product Responsibility
	Disclosure on Management Approach Goals and Performance Policy Organizational Responsibility Training and Awareness Monitorring and Follow-up	6.2 Organizational Governance 6.6 Fair operating practices 6.7 Consumer issues	Our Vision	P5-6 P23 P27-28 P58
Performance Indicators
Customer Health and Safety
(Core)PR1.	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	6.3.9 Economic, social and cultural rights 6.6.6 Promoting social responsibility in the value chain 6.7.4 Protecting consumers' health and safety 6.7.5 Sustainable consumption	Product safety initiatives	P28
(Add)PR2.	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.		Important product safety notices(in Japanese)	P28
Product and Service Labeling
(Core)PR3.	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	6.7.3 Fair marketing, factual and unbiased information and fair contractual practices 6.7.4 Protecting consumers' health and safety 6.7.5 Sustainable consumption 6.7.6 Consumer service, support, and complaint and dispute resolution 6.7.9 Education and awareness	Product Environmental Information
(Add)PR4.	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
(Add)PR5.	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	6.7.4 Protecting consumers' health and safety 6.7.5 Sustainable consumption 6.7.6 Consumer service, support, and complaint and dispute resolution 6.7.8 Access to essential services 6.7.9 Education and awareness	Customer Satisfaction	P23 P25
Marketing Communications
(Core)PR6.	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	6.7.3 Fair marketing, factual and unbiased information and fair contractual practices 6.7.6 Consumer service, support, and complaint and dispute resolution 6.7.9 Education and awareness
(Add)PR7.	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.
Customer Privacy
(Add)PR8.	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	6.7.7 Consumer data protection and privacy		P56
Compliance
(Core)PR9.	Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.	6.7.6 Consumer service, support, and complaint and dispute resolution