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GRI Index / SASB Index

GRI Index

The table below includes the categories for disclosure required under the GRI's* Sustainability Reporting Standards and indicates the website that corresponds to individual categories.

* GRI is an acronym for the Global Reporting Initiative. GRI was established in 1997 as an international institution to create and disseminate international guidelines related to corporate sustainability reporting.

General Standard Disclosures (Core)

Disclosure numbers	Requirements	References
GRI2：General Disclosures
1. The organization and its reporting practices
2-1 Organizational details	report its legal name; report its nature of ownership and legal form; report the location of its headquarters; report its countries of operation.	Company Profile Subsidiaries, Associated Foundation Securities Report
2-2 Entities included in the organization’s sustainability reporting	list all its entities included in its sustainability reporting; if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting; if the organization consists of multiple entities, explain the approach used for consolidating the information, including: whether the approach involves adjustments to information for minority interests; how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities; whether and how the approach differs across the disclosures in this Standard and across material topics.	Editional Policy Offices Subsidiaries, Associated Foundation
2-3 Reporting period, frequency and contact point	specify the reporting period for, and the frequency of, its sustainability reporting; specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this; report the publication date of the report or reported information; specify the contact point for questions about the report or reported information.	Editional Policy Other Inquiries
2-4 Restatements of information	report restatements of information made from previous reporting periods and explain: the reasons for the restatements; the effect of the restatements.	Social Data Environmental Data
2-5 External assurance	describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved; if the organization’s sustainability reporting has been externally assured: provide a link or reference to the external assurance report(s) or assurance statement(s); describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; describe the relationship between the organization and the assurance provider.	Third-Party Certification
2. Activities and workers
2-6 Activities, value chain and other business relationships	report the sector(s) in which it is active; describe its value chain, including: the organization’s activities, products, services, and markets served; the organization’s supply chain; the entities downstream from the organization and their activities; report other relevant business relationships; describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.	Company Profile Offices News Release Products & Solution Strengthening Supply Chain Management
2-7 Employees	report the total number of employees, and a breakdown of this total by gender and by region; report the total number of: permanent employees, and a breakdown by gender and by region; temporary employees, and a breakdown by gender and by region; non-guaranteed hours employees, and a breakdown by gender and by region full-time employees, and a breakdown by gender and by region; part-time employees, and a breakdown by gender and by region; describe the methodologies and assumptions used to compile the data, including whether the numbers are reported: in head count, full-time equivalent (FTE), or using another methodology; at the end of the reporting period, as an average across the reporting period, or using another methodology; report contextual information necessary to understand the data reported under 2-7-a and 2-7-b; describe significant fluctuations in the number of employees during the reporting period and between reporting periods.	Social Data
2-8 Workers who are not employees	report the total number of workers who are not employees and whose work is controlled by the organization and describe: the most common types of worker and their contractual relationship with the organization; the type of work they perform; describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported: in head count, full-time equivalent (FTE), or using another methodology; at the end of the reporting period, as an average across the reporting period, or using another methodology; describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.	Social Data
3. Governance
2-9 Governance structure and composition	describe its governance structure, including committees of the highest governance body; list the committees of the highest governance body that are responsible for decisionmaking on and overseeing the management of the organization’s impacts on the economy, environment, and people; describe the composition of the highest governance body and its committees by: executive and non-executive members; independence; tenure of members on the governance body; number of other significant positions and commitments held by each member, and the nature of the commitments; gender; under-represented social groups; competencies relevant to the impacts of the organization; stakeholder representation.	Corporate Governance Risk Management Structure Environmental Management
2-10 Nomination and selection of the highest governance body	describe the nomination and selection processes for the highest governance body and its committees; describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration: views of stakeholders (including shareholders); diversity; independence; competencies relevant to the impacts of the organization.	Corporate Governance
2-11 Chair of the highest governance body	report whether the chair of the highest governance body is also a senior executive in the organization; if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.	Corporate Governance
2-12 Role of the highest governance body in overseeing the management of impacts	describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development; describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people, including: whether and how the highest governance body engages with stakeholders to support these processes; how the highest governance body considers the outcomes of these processes; describe the role of the highest governance body in reviewing the effectiveness of the organization’s processes as described in 2-12-b, and report the frequency of this review.	Corporate Governance Corporate Strategy Stakeholder Engagement
2-13 Delegation of responsibility for managing impacts	describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including: whether it has appointed any senior executives with responsibility for the management of impacts; whether it has delegated responsibility for the management of impacts to other employees; describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.	Corporate Governance
2-14 Role of the highest governance body　in sustainability reporting	report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information; if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this.	Corporate Governance
2-15 Conflicts of interest	describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated; report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to: cross-board membership; cross-shareholding with suppliers and other stakeholders; existence of controlling shareholders; related parties, their relationships, transactions, and outstanding balances.	Corporate Governance
2-16 Communication of critical concerns	describe whether and how critical concerns are communicated to the highest governance body; report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.	Status of Sustainability Targets Compliance Management
2-17 Collective knowledge of the highest governance body	report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.	Corporate Governance
2-18 Evaluation of the performance of the highest governance body	describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people; report whether the evaluations are independent or not, and the frequency of the evaluations; describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.	Corporate Governance
2-19 Remuneration policies	describe the remuneration policies for members of the highest governance body and senior executives, including: fixed pay and variable pay; sign-on bonuses or recruitment incentive payments; termination payments; clawbacks; retirement benefits; describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.	Securities Report
2-20 Process to determine remuneration	describe the process for designing its remuneration policies and for determining remuneration, including: whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration; how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration; whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives; report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.	Corporate Governance Securities Report
2-21 Annual total compensation ratio	report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual); report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual); report contextual information necessary to understand the data and how the data has been compiled.	Sysmex Report Securities Report
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy	report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.	Sysmex Report (CEO Message)
2-23 Policy commitments	describe its policy commitments for responsible business conduct, including: the authoritative intergovernmental instruments that the commitments reference; whether the commitments stipulate conducting due diligence; whether the commitments stipulate applying the precautionary principle; whether the commitments stipulate respecting human rights; describe its specific policy commitment to respect human rights, including: the internationally recognized human rights that the commitment covers; the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particular attention to in the commitment; provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this; report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level; report the extent to which the policy commitments apply to the organization’s activities and to its business relationships; describe how the policy commitments are communicated to workers, business partners, and other relevant parties.	Policies and Frameworks Corporate Strategy Strengthening Supply Chain Management Respect for Human Rights
2-24 Embedding policy commitments	describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including: how it allocates responsibility to implement the commitments across different levels within the organization; how it integrates the commitments into organizational strategies, operational policies, and operational procedures; how it implements its commitments with and through its business relationships; training that the organization provides on implementing the commitments.	Corporate Strategy Story of Value Creation
2-25 Processes to remediate negative impacts	describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to; describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in; describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to; describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms; describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.	Corporate Strategy Materiality
2-26 Mechanisms for seeking advice and raising concerns	describe the mechanisms for individuals to: seek advice on implementing the organization’s policies and practices for responsible business conduct; raise concerns about the organization’s business conduct.	Compliance Management
2-27 Compliance with laws and regulations	report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by: instances for which fines were incurred; instances for which non-monetary sanctions were incurred; report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by: fines for instances of non-compliance with laws and regulations that occurred in the current reporting period; fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods; describe the significant instances of non-compliance; describe how it has determined significant instances of non-compliance.	No incidents (As of March 31, 2023)
2-28 Membership associations	report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.	Members of Japan Association of Clinical Reagents Industries
5. Stakeholder engagement
2-29 Approach to stakeholder engagement	describe its approach to engaging with stakeholders, including: the categories of stakeholders it engages with, and how they are identified; the purpose of the stakeholder engagement; how the organization seeks to ensure meaningful engagement with stakeholders.	Communication with Stakeholders
2-30 Collective bargaining agreements	report the percentage of total employees covered by collective bargaining agreements; for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.	Respect for Human Rights
GRI3：Material Topics 2021
1.Guidance to determine material topics
2. Disclosures on material topics
3-1 Process to determine material topics	describe the process it has followed to determine its material topics, including: how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships; how it has prioritized the impacts for reporting based on their significance; specify the stakeholders and experts whose views have informed the process of determining its material topics.	Materiality
3-2 List of material topics	list its material topics; report changes to the list of material topics compared to the previous reporting period.	Materiality
3-3 Management of material topics	describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights; report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships; describe its policies or commitments regarding the material topic; describe actions taken to manage the topic and related impacts, including: actions to prevent or mitigate potential negative impacts; actions to address actual negative impacts, including actions to provide for or cooperate in their remediation; actions to manage actual and potential positive impacts; report the following information about tracking the effectiveness of the actions taken: processes used to track the effectiveness of the actions; goals, targets, and indicators used to evaluate progress; the effectiveness of the actions, including progress toward the goals and targets; lessons learned and how these have been incorporated into the organization’s operational policies and procedures; describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).	Materiality Corporate Strategy

Specific Standard Disclosures

Disclosure numbers	Requirements	References
Resolution of Medical Issues through Products and Services
Indirect Economic Impacts
203-01	Extent of development of significant infrastructure investments and services supported. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. Whether these investments and services are commercial, in-kind, or pro bono engagements.	Sysmex Report (Story of Value Creation) Resolution of Medical Issues through Innovation Improvements in Accessibility to Healthcare Pursuit of Quality and Trust Strengthening Supply Chain Management Corporate Citizenship Activities
203-02	Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.	Sysmex Report (Story of Value Creation) Resolution of Medical Issues through Innovation Improvements in Accessibility to Healthcare Pursuit of Quality and Trust Strengthening supply chain management Corporate Citizenship Activities
Local Communities
413-01	Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: social impact assessments, including gender impact assessments, based on participatory processes; environmental impact assessments and ongoing monitoring; public disclosure of results of environmental and social impact assessments; local community development programs based on local communities’ needs; stakeholder engagement plans based on stakeholder mapping; broad based local community consultation committees and processes that include vulnerable groups; works councils, occupational health and safety committees and other worker representation bodies to deal with impacts; formal local community grievance processes.	Sysmex Report (Story of Value Creation) Resolution of Medical Issues through Innovation Improvement in Accessibility to Healthcare Corporate Citizenship Activities
413-02	Operations with significant actual and potential negative impacts on local communities, including: the location of the operations; ii. the significant actual and potential negative impacts of operations.	-
Responsible Provision of Products and Services
Procurement Practices
204-01	Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation　(such as percentage of products and services purchased locally). The organization’s geographical definition of ‘local’. The definition used for ‘significant locations of operation’.	Strengthening supply chain management
Supplier Environmental Assessment
308-02	Number of suppliers assessed for environmental impacts. Number of suppliers identified as having significant actual and potential negative environmental impacts. Significant actual and potential negative environmental impacts identified in the supply chain. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.	Strengthening supply chain management Resource circulation in the product life cycle
Supplier Social Assessment
414-02	Number of suppliers assessed for social impacts. Number of suppliers identified as having significant actual and potential negative social impacts. Significant actual and potential negative social impacts identified in the supply chain. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.	Strengthening supply chain management
Customer Health and Safety
416-02	Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by: incidents of non-compliance with regulations resulting in a fine or penalty; incidents of non-compliance with regulations resulting in a warning; incidents of non-compliance with voluntary codes. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.	Important Product Notices (only Japanese site)
Marketing and Labeling
417-02	Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by: incidents of non-compliance with regulations resulting in a fine or penalty; incidents of non-compliance with regulations resulting in a warning; incidents of non-compliance with voluntary codes. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.	Important Product Notices (only Japanese site)
Realization of an Attractive Workplace
Employment
401-01	Total number and rate of new employee hires during the reporting period, by age group, gender and region. Total number and rate of employee turnover during the reporting period, by age group, gender and region.	Social Data Some employment data is not disclosed for reasons of confidentiality
401-03	Total number of employees that were entitled to parental leave, by gender Total number of employees that took parental leave, by gender. Total number of employees that returned to work in the reporting period after parental leave ended, by gender. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender. Return to work and retention rates of employees that took parental leave, by gender.	Social Data Some employment data is not disclosed for reasons of confidentiality
Occupational Health and Safety
403-01	A statement of whether an occupational health and safety management system has been implemented, including whether: the system has been implemented because of legal requirements and, if so, a list of the requirements the system has been implemented based on recognized risk management and/or　management system standards/guidelines and, if so, a list of the standards/guidelines. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.	Promotion of Health and Occupational Safety: Wellbeing
403-04	A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.	Promotion of Health and Occupational Safety: Wellbeing
403-05	A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.	Promotion of Health and Occupational Safety: Wellbeing
403-06	An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs.	Promotion of Health and Occupational Safety: Wellbeing
403-09	For all employees: The number and rate of fatalities as a result of work-related injury; The number and rate of high-consequence work-related injuries (excluding fatalities); The number and rate of recordable work-related injuries; The main types of work-related injury; The number of hours worked. For all workers who are not employees but whose work and/or workplace is controlled by the organization: The number and rate of fatalities as a result of work-related injury; The number and rate of high-consequence work-related injuries (excluding fatalities); The number and rate of recordable work-related injuries; The main types of work-related injury; The number of hours worked. The work-related hazards that pose a risk of high-consequence injury, including: how these hazards have been determined; which of these hazards have caused or contributed to high-consequence injuries during the reporting period; actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.	Promotion of Health and Occupational Safety: Wellbeing
Training and Education
404-01	Average hours of training that the organization’s employees have undertaken during the reporting period, by: gender; employee category.	Development of Human Resources -Employee Journey- Social Data
404-02	Type and scope of programs implemented and assistance provided to upgrade employee skills. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.	Increasing Engagement
Diversity and Equal Opportunity
405-01	Percentage of individuals within the organization’s governance bodies in each of the following diversity categories: Gender; Age group: under 30 years old, 30-50 years old, over 50 years old; Other indicators of diversity where relevant (such as minority or vulnerable groups). Percentage of employees per employee category in each of the following diversity categories: Gender; Age group: under 30 years old, 30-50 years old, over 50 years old; Other indicators of diversity where relevant (such as minority or vulnerable groups).	Social Data Securities Report
405-02	Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. The definition used for ‘significant locations of operation’.	We remunerate employees appropriately, according to factors such as their occupations and qualifications, and base salaries are the same, regardless of gender.
Environmental Consideration
Materials
301-03	Percentage of reclaimed products and their packaging materials for each product category. How the data for this disclosure have been collected.	Resource Circulation in Product Life Cycle
Energy
302-01	Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. In joules, watt-hours or multiples, the total: electricity consumption heating consumption cooling consumption steam consumption In joules, watt-hours or multiples, the total: electricity sold heating sold cooling sold steam sold Total energy consumption within the organization, in joules or multiples. Standards, methodologies, assumptions, and/or calculation tools used. Source of the conversion factors used.	Environmental Data
302-03	Energy intensity ratio for the organization. Organization-specific metric (the denominator) chosen to calculate the ratio. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. Whether the ratio uses energy consumption within the organization, outside of it, or both.	Environmental Data
302-04	Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. Standards, methodologies, assumptions, and/or calculation tools used.	Environmental Data
Water and Effluents
303-05	Total water consumption from all areas in megaliters. Total water consumption from all areas with water stress in megaliters. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct.	Reduction in Environmental Burden through Business Activities
Biodiversity
304-03	Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures. Status of each area based on its condition at the close of the reporting period. Standards, methodologies, and assumptions used.	Resource Circulation in Product Life Cycle Reduction in Environmental Burden through Business Activities Corporate Citizenship Activities
Emissions
305-01	Gross direct (Scope 1) GHG emissions in metric tons of CO₂ equivalent. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF6, NF3, or all. Biogenic CO₂ emissions in metric tons of CO₂ equivalent. Base year for the calculation, if applicable, including: the rationale for choosing it; emissions in the base year; the context for any significant changes in emissions that triggered recalculations of base year emissions. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. Consolidation approach for emissions; whether equity share, financial control, or operational control. Standards, methodologies, assumptions, and/or calculation tools used.	Environmental Management Reduction in Environmental Burden through Business Activities Environmental Data
305-02	Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent. If available, the gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF6, NF3, or all. Base year for the calculation, if applicable, including: the rationale for choosing it; emissions in the base year; the context for any significant changes in emissions that triggered recalculations of base year emissions. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. Consolidation approach for emissions; whether equity share, financial control, or operational control. Standards, methodologies, assumptions, and/or calculation tools used.	Environmental Management Reduction in Environmental Burden through Business Activities Environmental Data
305-03	Gross other indirect (Scope 3) GHG emissions in metric tons of CO₂ equivalent. If available, the gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF6, NF3, or all. Biogenic CO₂ emissions in metric tons of CO₂ equivalent. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. Base year for the calculation, if applicable, including: the rationale for choosing it; emissions in the base year; the context for any significant changes in emissions that triggered recalculations of base year emissions. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. Standards, methodologies, assumptions, and/or calculation tools used.	Environmental Management Reduction in Environmental Burden through Business Activities Environmental Data
305-04	GHG emissions intensity ratio for the organization. Organization-specific metric (the denominator) chosen to calculate the ratio. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF6, NF3, or all.	Environmental Management Reduction in Environmental Burden through Business Activities Environmental Data
305-05	GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO₂ equivalent. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF6, NF3, or all. Base year or baseline, including the rationale for choosing it. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). Standards, methodologies, assumptions, and/or calculation tools used.	Environmental Management Reduction in Environmental Burden through Business Activities Environmental Data
305-07	Significant air emissions, in kilograms or multiples, for each of the following: NO_X SO_X Persistent organic pollutants (POP) Volatile organic compounds (VOC) Hazardous air pollutants (HAP) Particulate matter (PM) Other standard categories of air emissions identified in relevant regulations Source of the emission factors used. Standards, methodologies, assumptions, and/or calculation tools used.	This is not disclosed, as quantities of the relevant substances are extremely small.
Waste
306-01	For the organization’s significant actual and potential waste-related impacts, a description of: the inputs, activities, and outputs that lead or could lead to these impacts; whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.	Resource Circulation in Product Life Cycle
306-02	Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations. The processes used to collect and monitor waste-related data.	Resource Circulation in Product Life Cycle
306-03	Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. Contextual information necessary to understand the data and how the data has been compiled.	Environmental Data
306-04	Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Recycling; Other recovery operations. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations: Preparation for reuse; Recycling; Other recovery operations. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal: onsite; offsite. Contextual information necessary to understand the data and how the data has been compiled.	Environmental Data
306-05	Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Incineration (without energy recovery); Landfilling; Other disposal operations. Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations: Incineration (with energy recovery); Incineration (without energy recovery); Landfilling; Other disposal operations. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal: onsite; offsite. Contextual information necessary to understand the data and how the data has been compiled.	Environmental Data
Governance
Tax
207-01	A description of the approach to tax, including: whether the organization has a tax strategy and, if so, a link to this strategy if publicly available; the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review; the approach to regulatory compliance; how the approach to tax is linked to the business and sustainable development strategies of the organization.	Compliance Promotion Initiatives（Tax Strategy） Risk Management Structure
207-02	A description of the tax governance and control framework, including: the governance body or executive-level position within the organization accountable for compliance with the tax strategy; how the approach to tax is embedded within the organization; the approach to tax risks, including how risks are identified, managed, and monitored; how compliance with the tax governance and control framework is evaluated. A description of the mechanisms to raise concerns about the organization’s business conduct and the organization’s integrity in relation to tax. A description of the assurance process for disclosures on tax including, if applicable, a link or reference to the external assurance report(s) or assurance statement(s).	Compliance Promotion Initiatives（Tax Strategy） Risk Management Structure
Anti-Corruption
205-03	Total number and nature of confirmed incidents of corruption. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.	No incidents (As of March 31, 2023)
Anti-Competitive Behavior
206-01	Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant Main outcomes of completed legal actions, including any decisions or judgments.	No incidents (As of March 31, 2023)
Environment Compliance
307-01	Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of: total monetary value of significant fines; total number of non-monetary sanctions; cases brought through dispute resolution mechanisms. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.	No incidents (As of March 31, 2023)
Public Policy
415-01	Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary. If applicable, how the monetary value of in-kind contributions was estimated.	There was no annual political contribution in fiscal 2022
Socioeconomic Compliance
419-01	Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of: total monetary value of significant fines; total number of non-monetary sanctions; cases brought through dispute resolution mechanisms. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient. The context against which significant fines and non-monetary sanctions were incurred.	No incidents (As of March 31, 2023)

SASB Index

CODE	ACCOUNTING METRIC	References
Affordability & Pricing
HC-MS-240a.1	Ratio of weighted average rate of net price increases (for all products) to the annual increase in the U.S. Consumer Price Index	-
HC-MS-240a.2	Description of how price information for each product is disclosed to customers or to their agents	Compliance Promotion Initiatives > Fair Marketing Activities
Product Safety
HC-MS-250a.1	Number of recalls issued, total units recalled	Status of Sustainability Targets
HC-MS-250a.2	List of products listed in the FDA’s MedWatch Safety Alerts for Human Medical Products database	There were no results in fiscal 2022.
HC-MS-250a.3	Number of fatalities related to products as reported in the FDA Manufacturer and User Facility Device Experience	There were no results in fiscal 2022.
HC-MS-250a.4	Number of FDA enforcement actions taken in response to violations of current Good Manufacturing Practices (cGMP), by type	There were no results in fiscal 2022.
Ethical Marketing
HC-MS-270a.1	Total amount of monetary losses as a result of legal proceedings associated with false marketing claims	No incidents (As of March 31, 2023)
HC-MS-270a.2	Description of code of ethics governing promotion of off-label use of products	Compliance Promotion Initiatives > Fair Marketing Activities
Product Design & Lifecycle Management
HC-MS-410a.1	Discussion of process to assess and manage environmental and human health considerations associated with chemicals in products, and meet demand for sustainable products	Pursuit of Quality and Trust > Sustainable Improvement Programs Resource Circulation in Product Life Cycle Compliance Promotion Initiatives > Research Ethics
HC-MS-410a.2	Total amount of products accepted for takeback and reused, recycled, or donated, broken down by: (1) devices and equipment and (2) supplies	Resource Circulation in Product Life Cycle Status of Sustainability Targets
Supply Chain Management
HC-MS-430a.1	Percentage of (1) entity's facilities and (2) Tier I suppliers' facilities participating in third-party audit programs for manufacturing and product quality	Status of Sustainability Targets
HC-MS-430a.2	Description of efforts to maintain traceability within the distribution chain	Pursuit of Quality and Trust > Sustainable Improvement Programs
HC-MS-430a.3	Description of the management of risks associated with the use of critical materials	Pursuit of Quality and Trust > Sustainable Improvement Programs
Business Ethics
HC-MS-510a.1	Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption	No incidents (As of March 31, 2023)
HC-MS-510a.2	Description of code of ethics governing interactions with health care professionals	Compliance Promotion Initiatives

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