Statement of use

The AUTOBACS SEVEN Group refers to the GRI Standards and reports the information listed in this index for the period from April 1, 2024, to March 31, 2025.

GRI 1 used

GRI 1: Foundation 2021

 

GRI 2: General Disclosures 2021

2-1

Organizational details

Company Overview

List of Group Companies

2-2

Entities included in the organization’s sustainability reporting

Integrated Report > Editorial Policy

2-3

Reporting period, frequency, and contact point

Integrated Report > Editorial Policy

2-4

Restatements of information

—

2-5

External assurance

—

2.Activities and Workers

2-6

Activities, value chain, and other business relationships

Business Overview

2-7

Employees

ESG Data > Social

Annual Securities Report > Section 5 [Employee Status]

2-8

Workers who are not employees

ESG Data > Social

Annual Securities Report > Section 5 [Employee Status]

2-9

Governance structure and composition

Corporate Governance Structure

2-10

Nomination and selection of the highest governance body

Corporate Governance Policy

Corporate Governance Report

2-11

Chair of the highest governance body

Board of Directors and Executive Management Structure

Corporate Governance Report

2-12

Role of the highest governance body in overseeing the management of impacts

Sustainability Approach

2-13

Delegation of responsibility for managing impacts

Sustainability Promotion Framework

2-14

Role of the highest governance body in sustainability reporting

Sustainability Promotion Framework

2-15

Conflicts of interest

Corporate Governance Report

Annual Securities Report > Status of Outside Directors

2-16

Communication of critical concerns

Integrated Risk Management Policy

2-17

Collective knowledge of the highest governance body

Corporate Governance Report

2-18

Evaluation of the performance of the highest governance body

Corporate Governance Report

2-19

Remuneration policies

Director Remuneration

2-20

Process for determining remuneration

Director Remuneration

2-21

Ratio of annual total compensation

―

2-22

Statement on sustainable development strategy

CEO Message > Sustainability

2-23

Policy commitments

ESG and SDGs Policies

2-24

Embedding policy commitments

Sustainability Promotion Framework

Materiality

2-25

Processes to remediate negative impacts

Compliance

Respect for Human Rights

2-26

Mechanisms for seeking advice and raising concerns

Compliance

2-27

Compliance with laws and regulations

ESG Data > Governance

2-28

Membership associations

External Evaluations and Initiatives

2-29

Approach to stakeholder engagement

Stakeholder Engagement

Disclosure Policy

Procurement Policy

2-30

Collective bargaining agreements

Annual Securities Report > Status of Labor Unions

GRI3: Material Topics 2021

3-1

Process to determine material topics

Materiality

3-2

List of material topics

Materiality

GRI201: Economic Performance 2016

201-1

Direct economic value generated and distributed

Financial Performance

Donations and Contributions

ESG Data > Social

201-2

Financial implications and other risks and opportunities due to climate change

Response to Climate Change

201-3

Defined benefit plan obligations and other retirement plans

Annual Securities Report > Retirement Benefit Information

201-4

Financial assistance received from government

—

GRI 202: Market Presence 2016

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 2016

203-1

Infrastructure investments and services supported

Sustainability > Key Initiatives

203-2

Significant indirect economic impacts

―

GRI 204: Procurement Practices 2016

204-1

Proportion of spending on local suppliers

―

GRI 205: Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

―

205-2

Communication and training about anti-corruption policies and procedures

Code of Conduct and Guidelines

Compliance

205-3

Confirmed incidents of corruption and actions taken

―

GRI 206: Anti-competitive Behavior 2016

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

―

GRI 207: Tax 2019

207-1

Approach to tax

―

207-2

Tax governance, control, and risk management

―

207-3

Stakeholder engagement and management of concerns related to tax

―

207-4

Country-by-country reporting

―

GRI 301: Materials 2016

301-1

Materials used by weight or volume

―

301-2

Recycled input materials used

―

301-3

Reclaimed products and their packaging materials

Sustainability > Product Recycling and Proper Disposal

GRI 302: Energy 2016

302-1

Energy consumption within the organization

ESG Data > Environment

302-2

Energy consumption outside of the organization

―

302-3

Energy intensity

―

302-4

Reduction of energy consumption

Environmental Conservation

302-5

Reductions in energy requirements of products and services

Product Recycling and Proper Disposal

GRI 303: Water and Effluents 2018

303-1

Interactions with water as a shared resource

―

303-2

Management of impacts related to effluent discharge

―

303-3

Water withdrawal

―

303-4

Water discharge

―

303-5

Water consumption

―

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

―

304-2

Significant impacts of activities, products, and services on biodiversity

―

304-3

Habitats protected or restored

―

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

―

GRI 305: Emissions 2016

305-1

Direct (Scope 1) GHG emissions

ESG Data > Environment

305-2

Energy indirect (Scope 2) GHG emissions

ESG Data > Environment

305-3

Other indirect (Scope 3) GHG emissions

―

305-4

GHG emissions intensity

―

305-5

Reduction of GHG emissions

Response to Climate Change

305-6

Emissions of ozone-depleting substances (ODS)

―

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

―

GRI 306: Waste 2020

306-1

Waste generation and significant waste-related impacts

―

306-2

Management of significant waste-related impacts

―

306-3

Waste generated

―

306-4

Waste diverted from disposal

Sustainability > Product Recycling and Proper Disposal

306-5

Waste directed to disposal

―

GRI 308: Supplier Environmental Assessment 2016

308-1

New suppliers that were screened using environmental criteria

ESG and SDGs Policies

308-2

Negative environmental impacts in the supply chain and actions taken

―

GRI 401: Employment 2016

401-1

New employee hires and employee turnover

ESG Data > Social

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

―

401-3

Parental leave

ESG Data > Social

Workplace supporting work-life balance for both men and women

GRI 402: Labor/Management Relations 2016

402-1

Minimum notice periods regarding operational changes

—

GRI 403: Occupational Health and Safety 2018

403-1

Occupational health and safety management system

Health and Productivity Management

403-2

Hazard identification, risk assessment, and incident investigation

―

403-3

Occupational health services

―

403-4

Worker participation, consultation, and communication on occupational health and safety

―

403-5

Worker training on occupational health and safety

Health and Productivity Management

403-6

Promotion of worker health

Health and Productivity Management

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

―

403-8

Workers covered by an occupational health and safety management system

Health and Productivity Management

403-9

Work-related injuries

Health and Productivity Management

403-10

Work-related ill health

Health and Productivity Management

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

ESG Data > Social

404-2

Programs for upgrading employee skills and transition assistance programs

Human Resource Development and Diverse Work Styles

Diversity and Talent Development

404-3

Percentage of employees receiving regular performance and career development reviews

―

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

ESG Data > Social

405-2

Ratio of basic salary and remuneration of women to men

Annual Securities Report > Ratio of Female Managers, Male Parental Leave, and Gender Pay Gap

GRI 406: Non-discrimination 2016

406-1

Incidents of discrimination and corrective actions taken

―

GRI407: 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

Code of Conduct and Guidelines

Respect for Human Rights

Sustainable Supply Chain

GRI 408: Child Labor 2016

408-1

Operations and suppliers at significant risk for incidents of child labor

Code of Conduct and Guidelines

Respect for Human Rights

Sustainable Supply Chain

GRI 409: Forced or Compulsory Labor 2016

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Code of Conduct and Guidelines

Respect for Human Rights

Sustainable Supply Chain

GRI 410: Security Practices 2016

410-1

Security personnel trained in human rights policies or procedures

―

GRI 411: Rights of Indigenous Peoples 2016

411-1

Incidents of violations involving rights of indigenous peoples

―

GRI 413: Local Communities 2016

413-1

Operations with local community engagement, impact assessments, and development programs

Sustainability > Community and Society

413-2

Operations with significant actual and potential negative impacts on local communities

―

GRI 414: Supplier Social Assessment 2016

414-1

New suppliers that were screened using social criteria

Sustainable Supply Chain

414-2

Negative social impacts in the supply chain and actions taken

Sustainable Supply Chain

GRI 415: Public Policy 2016

415-1

Political contributions

―

GRI 416: Customer Health and Safety 2016

416-1

Assessment of the health and safety impacts of product and service categories

Initiatives for Product Quality Management

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

―

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

―

417-3

Incidents of non-compliance concerning marketing communications

―

GRI 418: Customer Privacy 2016

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

―