Guidelines Comparison Table and External Evaluation ガイドライン対照表および外部評価

GRI Standards Reference Table

GRIスタンダード対照表(2023)

General Disclosures
2-1 Organization details Company Profile
Business Contents
2‑2 Entities included in the organization's sustainability reporting Integrated Report 2025, Page 4: Scope of Reporting (20,350KB)
Securities Report (156th Fiscal Year) P9 Status of Affiliated Companies (1,400KB)
2-3 Reporting period, frequency and contact point Integrated Report 2025, Page 4: Reporting Period (20,350KB)
Tokyu Customer Center
2-4 Restatements of information
2-5 External Assurance Environmental Information Data for the Company and its consolidated subsidiaries
2-6 Activities, value chains and other business relationships Securities Report (156th Fiscal Year) P7 Business Overview (1,400KB)
Integrated Report 2025, pp. 32-40: Business-Specific Strategies and Performance (20,350KB)
Supply Chain Management
2-7 Employees Human Resources Data
Securities Report (156th Fiscal Year) P13 Employee Status (1,400KB)
2-8 Workers who are not employees Securities Report (156th Fiscal Year) P13 Employee Status (1,400KB)
2-9 Governance structure and composition Corporate governance
Human Resources Data
Corporate Governance Report, Page 5, Section II: Status of Management Organization and Other Corporate Governance Systems Related to Management Decision-Making, Execution, and Supervision (264.89KB)
Sustainability Promotion Organization and System
2-10 Nomination and selection of the highest governance body Corporate Governance Report, P1, Principle 3-1 (264.89KB)
2-11 Chair of the highest governance body Securities Report (156th Fiscal Year), p. 70: Outline of Corporate Governance System and Reasons for Adopting the System (1,400KB)
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Promotion Organization and System
Material sustainability themes (Materiality)
Risk Management
2-13 Delegating responsibility for managing impacts Corporate governance
Sustainability Promotion Organization and System
2-14 Role of the highest governance body in sustainability reporting Sustainability Promotion Organization and System
2-15 Conflict of interest Corporate Governance Guidelines P2 Prevention of Transactions that are Anti-Shareholder Interests (229KB)
Securities Report (156th Fiscal Year), p. 155, Related Party Information (1,400KB)
2-16 Communication of critical concerns Corporate governance
2-17 Collective knowledge of the highest governance body Sustainability Promotion Organization and System
2-18 Evaluation of the performance of the highest governance body Corporate governance
Integrated Report 2025, pp. 72-80: Activities of Outside Director Meetings and the Board of Directors (20,350KB)
2-19 Remuneration Policy Corporate governance
Integrated Report 2025 P83 Nomination/Remuneration (20,350KB)
Securities Report (156th Fiscal Year), p. 138, Retirement Benefits (1,400KB)
2-20 Process to determine remuneration Corporate governance
Integrated Report 2025 P83 Nomination/Remuneration (20,350KB)
2-21 Annual total compensation ratio
2-22 Statement on sustainable development strategy Message from the President and Diversity Management Declaration
Integrated Report 2025 P6 Top Commitment (20,350KB)
Views on Sustainable Management
2-23 Policy commitments About the Tokyu Group
Compliance
Sustainability Promotion Organization and System
Environmental Policy and Vision
Tokyu Value
Code of Conduct
Human Rights Policy
Anti-Corruption Policy
Tax Transparency
Safety Policy and Promotion System
Supply Chain Management
2-24 Embedding policy commitments Sustainability Promotion Organization and System
Respect for Human Rights
Climate Change Mitigation and Adaptation
Compliance
Supply Chain Management
Human Resource Development
2-25 Processes to remediate negative impacts Whistleblower system for dealing with compliance issues
Respect for Human Rights
2-26 Mechanisms for seeking advice and raising concerns Whistleblower system for dealing with compliance issues
Respect for Human Rights
2-27 Compliance with laws and regulations Environmental litigation
Risk Management
2-28 Membership associations Endorsement of initiatives
2-29 Approaches to stakeholder engagement Communication with Stakeholders
2-30 Collective bargaining agreement Relationship with the Labor Union
3-1 Process to determine material topics Material sustainability themes (Materiality)
3-2 List of material topics Material sustainability themes (Materiality)
3-3 Management of material topics Material sustainability themes (Materiality)
Topic-specific Standards (200 Economy)
GRI 201: Economic Performance
201-1 Direct economic value generated and distributed Securities Report (156th Fiscal Year) P98-101 Consolidated Financial Statements, etc. (1,400KB)
201-2 Financial implications and other risks and opportunities due to climate change Climate Change Mitigation and Adaptation
201-3 Financial implications and other risks and opportunities due to climate change Securities Report (156th Fiscal Year), p. 138, Retirement Benefits (1,400KB)
201-4 Financial assistance received from government Securities Report (156th Fiscal Year), p. 60: Ownership Breakdown (1,400KB)
GRI 202: Market Presence
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
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported Integrated Report 2025, pp. 33-36: Transportation, real estate (20,350KB)
Local Community
203-2 Significant indirect economic impacts
GRI 204: Procurement Practices
204-1 Proportion of spending on local suppliers
GRI 205: Anti-corruption
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures Corruption Prevention
205-3 Confirmed incidents of corruption and actions taken Risk Management
GRI 206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Risk Management
GRI 207: Tax
207-1 Approach to tax Tax Transparency
207-2 Tax governance, control, and risk management Tax Transparency
207-3 Stakeholder engagement and management of concerns related to tax Tax Transparency
207-4 Country Reporting
Topic-specific Standards (300 Environmental)
GRI 301: Materials
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
GRI 302: Energy
302-1 Energy consumption within the organization Tokyu Railways' Environmental Data and Environmental Accounting
Environmental Information Data for the Company and its consolidated subsidiaries
302-2 Energy consumption outside of the organization Environmental Information Data for the Company and its consolidated subsidiaries
302-3 Energy intensity Tokyu Railways' Environmental Data and Environmental Accounting
302-4 Reduction of energy consumption Tokyu Railways' Environmental Data and Environmental Accounting
Environmental Information Data for the Company and its consolidated subsidiaries
302-5 Reductions in energy requirements of products and services Tokyu Railways' Environmental Data and Environmental Accounting
GRI 303: Water and Effluents
303-1 Interactions with water as a shared resource Water Resources
303-2 Management of water discharge-related impacts
303-3 Water withdrawal Water Resources
Environmental Information Data for the Company and its consolidated subsidiaries
303-4 Water discharge Water Resources
Environmental Information Data for the Company and its consolidated subsidiaries
303-5 Water consumption Water Resources
Environmental Information Data for the Company and its consolidated subsidiaries
GRI 304: Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Biodiversity
Initiatives toward "Environmental Vision 2030"
304-2 Significant impacts of activities, products, and services on biodiversity Biodiversity
304-3 Habitats protected or restored Biodiversity
Initiatives toward "Environmental Vision 2030"
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions
305-1 Direct (Scope 1) GHG emissions Environmental Information Data for the Company and its consolidated subsidiaries
305-2 Energy indirect (Scope 2) GHG emissions Environmental Information Data for the Company and its consolidated subsidiaries
305-3 Other indirect (Scope 3) GHG emissions Environmental Information Data for the Company and its consolidated subsidiaries
305-4 GHG emissions intensity Environmental Information Data for the Company and its consolidated subsidiaries
305-5 Reduction of GHG emissions Climate Change Mitigation and Adaptation
Environmental Information Data for the Company and its consolidated subsidiaries
Initiatives toward "Environmental Vision 2030"
305-6 Emissions of ozone-depleting substances (ODS) Environmental Information Data for the Company and its consolidated subsidiaries
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
GRI 306: Waste
306-1 Waste generation and significant waste-related impacts Environmental Policy and Vision
306-2 Management of significant waste-related impacts Compliance with environmental laws and regulations
306-3 Waste generated Environmental Information Data for the Company and its consolidated subsidiaries
306-4 Waste diverted from disposal Environmental Information Data for the Company and its consolidated subsidiaries
306-5 Waste directed to disposal Environmental Information Data for the Company and its consolidated subsidiaries
GRI 308: Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken Supply Chain Management
Topic-specific Standards (400 Social)
GRI 401: Employment
401-1 New employee hires and employee turnover Human Resources Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave Human Resources Data
Work Style
GRI 402: Labor/Management Relations
402-1 Minimum notice periods regarding operational changes
GRI 403: Occupational safety and health
403-1 Occupational health and safety management system Integrated Report 2025 P45 Safety and Security (20,350KB)
Safety Report 2025 P6-7 Safety Management System (7,250KB)
Health Management & Occupational Health and Safety
403-2 Hazard identification, risk assessment, and incident investigation Integrated Report 2025 P45 Safety and Security (20,350KB)
Safety Report P8-13 Crisis Management (7,250KB)
Health Management & Occupational Health and Safety
403-3 Occupational health services Health Management & Occupational Health and Safety
403-4 Worker participation, consultation, and communication on occupational health and safety Integrated Report 2025 P45 Safety and Security (20,350KB)
Safety Report 2025 P6-7 Safety Management System (7,250KB)
Health Management & Occupational Health and Safety
403-5 Worker training on occupational health and safety Career support and human resource development
Safety Report p. 15: Initiatives to Improve Safety Awareness (7,250KB)
Health Management & Occupational Health and Safety
Safety Initiatives for Urban Development Projects
403-6 Promotion of worker health Health Management & Occupational Health and Safety
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Health Management & Occupational Health and Safety
Safety Report P8-13 Crisis Management (7,250KB)
403-8 Workers covered by an occupational health and safety management system Integrated Report 2025 P45 Safety and Security (20,350KB)
Safety Report 2025 P6-7 Safety Management System (7,250KB)
Health Management & Occupational Health and Safety
403-9 Work-related injuries Occupational Safety and Health Data
403-10 Work-related ill health Occupational Safety and Health Data
GRI 404: Training and Education
404-1 Average hours of training per year per employee Career support and human resource development
404-2 Programs for upgrading employee skills and transition assistance programs Diversity & Inclusion (D&I)
Career support and human resource development
404-3 Percentage of employees receiving regular performanceand career development reviews Career support and human resource development
GRI 405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees List of Executives
Diversity & Inclusion (D&I)
Human Resources Data
405-2 Ratio of basic salary and remuneration of women to men Human Resources Data
GRI 406: Non-Discrimination
406-1 Incidents of discrimination and corrective actions taken
GRI 407: Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Supply Chain Management
GRI 408: Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor Supply Chain Management
GRI 409: Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Supply Chain Management
GRI 410: Security Practices
410-1 Security personnel trained in human rights policies or procedures Career support and human resource development
GRI 411: Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples
GRI 413: Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs Local Community
413-2 Operations with significant actual and potential negative impacts on local communities
GRI 414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken Supply Chain Management
GRI 415: Public Policy
415-1 Political contributions
GRI 416: Customer Health and Safety
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 Safety Report P16 Accident/Injury Occurrence Status (7,250KB)
GRI 417: Marketing and Labeling
417-1 Requirements for product and service information and labeling Safety Report P16 Accident/Injury Occurrence Status (7,250KB)
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
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data