GRI Standards Comparison (GRI content index)

This report has been prepared in accordance with the GRI Standards: Core option. Epson discloses information appropriately as part of its corporate responsibility. Epson mapped the 16 priority themes in its materiality matrix (Key CSR Themes) to the 33 topic-specific standards (on economic, environmental, and social topics) to identify 22 material topics.

* : Core topics defined in the GRI Standards
(M): Material topics for Epson

GRI Standard Disclosure Related Web Page or Reasons for Omission
GRI 102: General Disclosures
1. Organizational profile
102-1* Name of the organization About Epson
102-2* Activities, brands, products, and services About Epson
102-3* Location of headquarters About Epson
102-4* Location of operations Global Network
102-5* Ownership and legal form About Epson
102-6* Markets served Global Network

Annual Report

About Epson

102-7* Scale of the organization Global Network

Annual Report

About Epson

102-8* Information on employees and other workers Workforce Composition

Annual Report

102-9* Supply chain Supply Chain CSR
102-10* Significant changes to the organization and its supply chain Annual Report

Supply Chain CSR

Sustainability Report - Organizational Changes in This Reporting Period

102-11* Precautionary Principle or approach Key CSR Themes (Materiality)

Environmental Vision 2050

Internal Control System

Annual Report

102-12* External initiatives United Nations Global Compact

Sustainability Report - Memberships

102-13* Membership of associations Governments

Sustainability Report - Memberships

2. Strategy
102-14* Statement from senior decision-maker Message from Management
102-15 Key impacts, risks, and opportunities Message from Management

Compliance and Risk Management

Annual Report

3. Ethics and integrity
102-16* Values, principles, standards, and norms of behavior The Epson Way
102-17 Mechanisms for advice and concerns about ethics Zero Tolerance

Compliance and Risk Management

4. Governance
102-18* Governance structure Corporate Governance

CSR Organization

102-19 Delegating authority Corporate Governance

Internal Control System

Annual Report

CSR Organization

102-20 Executive-level responsibility for economic, environmental, and social topics Corporate Governance

Internal Control System

Integrated Report

Annual Report

CSR Organization

102-21 Consulting stakeholders on economic, environmental, and social topics Shareholder Information

Communication

Corporate Governance

Shareholders and Investors

CSR Stakeholder Dialog

Communication with Outside Experts

102-22 Composition of the highest governance body and its committees Corporate Governance

Annual Report

CSR Organization

102-23 Chair of the highest governance body Corporate Governance

Annual Report

102-24 Nominating and selecting the highest governance body Corporate Governance

Annual Report

102-25 Conflicts of interest Corporate Governance

Annual Report

102-26 Role of highest governance body in setting purpose, values, and strategy Annual Report

CSR Organization

Environmental Management

Corporate Governance

102-27 Collective knowledge of highest governance body Initiatives of Internal Control

Corporate Governance

102-28 Evaluating the highest governance body's performance CSR Organization

Corporate Governance

102-29 Identifying and managing economic, environmental, and social impacts Key CSR Themes (Materiality)

Corporate Governance

Internal Control System

CSR Organization

102-30 Effectiveness of risk management processes Internal Control System

Corporate Governance

Annual Report

102-31 Review of economic, environmental, and social topics FY2017 Action Items, Achievements and Results

Annual Report

102-32 Highest governance body's role in sustainability reporting CSR Organization
102-33 Communicating critical concerns Internal Control System

Corporate Governance

102-34 Nature and total number of critical concerns Internal Control System
102-35 Remuneration policies Policies and Procedures for Determining Compensation of Officers

Annual Report

102-36 Process for determining remuneration Policies and Procedures for Determining Compensation of Officers

Annual Report

102-37 Stakeholders' involvement in remuneration Annual General Meeting

Shareholders and Investors

102-38 Annual total compensation ratio 15.0 (Seiko Epson Corp.)
102-39 Percentage increase in annual total compensation ratio 1.03 (Seiko Epson Corp.)
5. Stakeholder engagement
102-40* List of stakeholder groups Communication
102-41* Collective bargaining agreements Labor-Management Relations
102-42* Identifying and selecting stakeholders Communication
102-43* Approach to stakeholder engagement Communication
102-44* Key topics and concerns raised Communication
6. Reporting practice
102-45* Entities included in the consolidated financial statements Annual Report
102-46* Defining report content and topic Boundaries Key CSR Themes (Materiality)

Sustainability Report - Editorial Policy, Reporting Period, Scope

102-47* List of material topics Key CSR Themes (Materiality)
102-48* Restatements of information Greenhouse gas (GHG)
102-49* Changes in reporting With the current response to the GRI Standard, we have identified and disclosed material items.
102-50* Reporting period Sustainability Report - Reporting Period
102-51* Date of most recent report Sustainability Report - Publication Date of this Report
102-52* Reporting cycle Sustainability Report - Previous Reports
102-53* Contact point for questions regarding the report Sustainability Report - Inquiries about Sustainability Report
102-54* Claims of reporting in accordance with the GRI Standards Sustainability Report - Referenced Guidelines

The Sustainability Report 2018 has been prepared in accordance with the GRI Standards: Core option.

102-55* GRI content index GRI Standard Guidelines Comparison (GRI content index) (This page)
102-56* External assurance Greenhouse gas (GHG)
GRI 103: Management Approach 2016
103-1 Explanation of the material topic and its Boundary Key CSR Themes (Materiality)

Sustainability Report - Editorial Policy, Reporting Period, Scope

103-2 The management approach and its components FY2017 Action Items, Achievements and Results

Anti-Bribery and Competition Law Guidelines for Business Partners

Environmental Performance

Product Environmental Information

Preservation of Water Resources

Global Warming Prevention

Substance Management

Environmental Risk Management

Product Recycling

Product Environmental Information

Global Environmental Data

Product Safety Initiatives

HR Development

Promotion of Diversity

Respecting Human Rights

Fostering a Better Workplace

Supply Chain CSR

Procurement Guidelines/ Epson Supplier Code of Conduct

Supply Chain CSR Initiatives

Maintaining Healthy Relationships with Government Agencies

103-3 Evaluation of the management approach CSR Organization

FY2017 Action Items, Achievements and Results

GRI 200 series (Economic topics)
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Annual Report
201-2 Financial implications and other risks and opportunities due to climate change Environmental Vision 2050

Business Continuity Management

201-3 Defined benefit plan obligations and other retirement plans Annual Report
201-4 Financial assistance received from government Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.
GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage Wages
202-2 Proportion of senior management hired from the local community Selecting Senior Executives
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Annual Report

Approach

203-2 Significant indirect economic impacts Annual Report
GRI 204: Procurement Practices 2016 (M)
204-1 Proportion of spending on local suppliers Supply Chain CSR
GRI 205: Anti-corruption 2016 (M)
205-1 Operations assessed for risks related to corruption Annual Report
205-2 Communication and training about anti-corruption policies and procedures Anti-Bribery and Competition Law Guidelines for Business Partners

Compliance Program

205-3 Confirmed incidents of corruption and actions taken Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.
GRI 206: Anti-competitive Behavior 2016 (M)
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Annual Report
GRI 300 series (Environmental topics)
GRI 301: Materials 2016 (M)
301-1 Materials used by weight or volume Information is difficult to obtain: We are considering disclosing information in FY2019.
301-2 Recycled input materials used Information is difficult to obtain: Due to the nature of developing various businesses, it is difficult to define our main products, and we do not calculate such information.
301-3 Reclaimed products and their packaging materials Product Recycling
GRI 302: Energy 2016 (M)
302-1 Energy consumption within the organization Energy
302-2 Energy consumption outside of the organization Greenhouse gas (GHG)
302-3 Energy intensity Energy
302-4 Reduction of energy consumption Energy
302-5 Reductions in energy requirements of products and services Environmental Performance

Products and Services that Reduce Environmental Impacts

GRI 303: Water 2016 (M)
303-1 Water withdrawal by source Preservation of Water Resources

Water

303-2 Water sources significantly affected by withdrawal of water Not disclosed
303-3 Water recycled and reused Preservation of Water Resources
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 Drainage Management

Activities in Protected Area (U.K.)

304-2 Significant impacts of activities, products, and services on biodiversity Activities in Protected Area (U.K.)
304-3 Habitats protected or restored Conservation of Wild Birds in Taiwan

Activities in Protected Area (U.K.)

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Activities in Protected Area (U.K.)
GRI 305: Emissions 2016 (M)
305-1 Direct (Scope 1) GHG emissions Global Warming Prevention

Greenhouse gas (GHG)

305-2 Energy indirect (Scope 2) GHG emissions Greenhouse gas (GHG)
305-3 Other indirect (Scope 3) GHG emissions Greenhouse gas (GHG)
305-4 GHG emissions intensity Greenhouse gas (GHG)
305-5 Reduction of GHG emissions Global Warming Prevention
305-6 Emissions of ozone-depleting substances (ODS) CFC-free declaration
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Substance Management
GRI 306: Effluents and Waste 2016
306-1 Water discharge by quality and destination Epson Group Business Site and Company Environmental Data
*Link to Japanese site.

Water

306-2 Waste by type and disposal method Zero Emissions

Industrial waste

306-3 Significant spills Environmental Risk Management
306-4 Transport of hazardous waste Waste Management
306-5 Water bodies affected by water discharges and/or runoff Drainage Management
GRI 307: Environmental Compliance 2016 (M)
307-1 Non-compliance with environmental laws and regulations Environmental Risk Management
GRI 308: Supplier Environmental Assessment 2016 (M)
308-1 New suppliers that were screened using environmental criteria Supply Chain CSR Initiatives
308-2 Negative environmental impacts in the supply chain and actions taken Supply Chain CSR Initiatives
GRI 400 series (Social topics)
GRI 401: Employment 2016
401-1 New employee hires and employee turnover Workforce Composition and Service Period
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Fostering a Better Workplace
401-3 Parental leave Equal Gender Opportunity Initiatives
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes As a matter of labor practice, Seiko Epson ordinarily notifies the labor union and employee at least one month prior to a personnel transfer.
A large number of union members may need to be reassigned or transferred to other organizations when there are major reorganizations, when new business sites are established, or when existing sites are consolidated or closed. In these cases, the labor union is notified and transfers are negotiated earlier, at such times are appropriate.
GRI 403: Occupational Health and Safety 2016
403-1 Workers representation in formal joint management–worker health and safety committees Labor-Management Relations
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities Occupational Accidents
403-3 Workers with high incidence or high risk of diseases related to their occupation Maintaining Mental and Physical Wellbeing
403-4 Health and safety topics covered in formal agreements with trade unions Labor Union
GRI 404: Training and Education 2016 (M)
404-1 Average hours of training per year per employee Not disclosed
404-2 Programs for upgrading employee skills and transition assistance programs HR Development
404-3 Percentage of employees receiving regular performance and career development reviews FY2017 Workforce Composition and Training Data
GRI 405: Diversity and Equal Opportunity 2016 (M)
405-1 Diversity of governance bodies and employees Board of Directors

Workforce Composition and Service Period

Annual Report

405-2 Ratio of basic salary and remuneration of women to men Equal Gender Opportunity Initiatives

Annual Report

GRI 406: Non-discrimination 2016 (M)
406-1 Incidents of discrimination and corrective actions taken Respecting Human Rights

No reports of discrimination were received in Japan in FY2017.

GRI 407: Freedom of Association and Collective Bargaining 2016 (M)
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk CSR Self-assessments by Oversears Epson Group Companies

Labor-Management Relations

Procurement Guidelines/ Epson Supplier Code of Conduct

GRI 408: Child Labor 2016 (M)
408-1 Operations and suppliers at significant risk for incidents of child labor Respecting Human Rights

CSR Self-assessments by Oversears Epson Group Companies

Supply Chain CSR Initiatives

GRI 409: Forced or Compulsory Labor 2016 (M)
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Respecting Human Rights

CSR Self-assessments by Oversears Epson Group Companies

Supply Chain CSR Initiatives

GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures Security Personnel Trained in Human Rights
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples There are no relevant cases.
GRI 412: Human Rights Assessment 2016 (M)
412-1 Operations that have been subject to human rights reviews or impact assessments Respecting Human Rights
412-2 Employee training on human rights policies or procedures Respecting Human Rights
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Procurement Guidelines/ Epson Supplier Code of Conduct

Respecting Human Rights

GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Corporate Citizenship

Governments, Communities, NGOs/ NPOs

413-2 Operations with significant actual and potential negative impacts on local communities Communities
GRI 414: Supplier Social Assessment 2016 (M)
414-1 New suppliers that were screened using social criteria Supply Chain CSR Initiatives
414-2 Negative social impacts in the supply chain and actions taken Supply Chain CSR Initiatives
GRI 415: Public Policy 2016 (M)
415-1 Political contributions Maintaining Healthy Relationships with Government Agencies
GRI 416: Customer Health and Safety 2016 (M)
416-1 Assessment of the health and safety impacts of product and service categories Product Safety Initiatives

Confidentiality constraints: We have compiled this information, but we do not disclose it because of corporate confidentiality.

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Information for products safety (Japanese Only)
GRI 417: Marketing and Labeling 2016 (M)
417-1 Requirements for product and service information and labeling Product Environmental Information

Product Safety Initiatives

Supply Chain CSR

417-2 Incidents of non-compliance concerning product and service information and labeling Information for products safety(Japanese Only)
417-3 Incidents of non-compliance concerning marketing communications Communication

Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.

GRI 418: Customer Privacy 2016 (M)
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.
GRI 419: Socioeconomic Compliance 2016 (M)
419-1 Non-compliance with laws and regulations in the social and economic area Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it.