GRI Standards Content Index
Economy
| GRI Standards | Disclosures | References | |
|---|---|---|---|
| GRI201: Economic Performance 2016 |
201-1 | Direct economic value generated and distributed | Annual Securities Report (Japanese only) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | ||
Integrated Report 2026 (P85-86) Climate change strategy |
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| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Securities Report (P133 Japanese only) Post-retirement benefits | |
| 201-4 | Financial assistance received from government | ||
| GRI202: 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 | ||
| GRI203: Indirect Economic Impacts 2016 |
203-1 | Infrastructure investments and services supported | Responsibility for Society and Community |
| Annual Securities Report (P72-P77 Japanese only) Condition of the equipment | |||
| 203-2 | Significant indirect economic impacts | Responsibility for Society and Community | |
| GRI204: Procurement Practices 2016 |
204-1 | Proportion of spending on local suppliers | |
| GRI205: Anti-corruption 2016 |
205-1 | Operations assessed for risks related to corruption | Otsuka Group Global Anti-Corruption Policy (Scope) |
| 205-2 | Communication and training about anti-corruption policies and procedures | Compliance Promotion System | |
| Otsuka Group Global Anti-Corruption Policy | |||
| Risk Management | |||
| Engagement with Business Partners | |||
| 205-3 | Confirmed incidents of corruption and actions taken | ||
| GRI206: Anti-competitive Behavior 2016 |
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
| GRI207: Tax 2019 |
207-1 | Approach to tax | Tax Policy |
| 207-2 | Tax governance, control, and risk management | Tax Policy | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax Policy | |
| 207-4 | Country-by-country reporting | ||
Environment
Social
| GRI Standards | Disclosures | References | |
|---|---|---|---|
| GRI401: Employment 2016 |
401-1 | New employee hires and employee turnover | Otsuka Group ESG Data Book 2026 (P21) People Data / Workforce Profile |
| 401-2 | Benefits provided to full-time employees that are not provided totemporary or part-time employees | ||
| 401-3 | Parental leave | Otsuka Group ESG Data Book 2026 (P22) People Data |
|
| GRI402: Labor/Management Relations 2016 |
402-1 | Minimum notice periods regarding operational changes | |
| GRI403: Occupational Health and Safety 2018 |
403-1 | Occupational health and safety management system | Occupational Health and Safety |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational Health and Safety | |
| 403-3 | Occupational health services | Health and Productivity Management | |
| Occupational Health and Safety | |||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Occupational Health and Safety | |
| 403-5 | Worker training on occupational health and safety | Occupational Health and Safety | |
| 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 | Occupational Health and Safety | |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational Health and Safety | |
| 403-9 | Work-related injuries | Occupational Health and Safety | |
| 403-10 | Work-related ill health | ||
| GRI404: Training and Education 2016 |
404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Human Resource Development | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Human Resource Development | |
| GRI405: Diversity and Equal Opportunity 2016 |
405-1 | Diversity of governance bodies and employees | Board Members |
| Otsuka Group ESG Data Book 2026 (P23) People Data, Building an Inclusive Workplace, (P27-29) Corporate Governance |
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| 405-2 | Ratio of basic salary and remuneration of women to men | Otsuka Group ESG Data Book 2026 (P23) People Data / Building an Inclusive Workplace |
|
| GRI406: 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 | Respect for Human Rights |
| Procurement | |||
| GRI408: Child Labor 2016 |
408-1 | Operations and suppliers at significant risk for incidents of child labor | Respect for Human Rights |
| Procurement | |||
| GRI409: Forced or Compulsory Labor 2016 |
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Respect for Human Rights |
| Procurement | |||
| GRI410: Security Practices 2016 |
410-1 | Security personnel trained in human rights policies or procedures | |
| GRI411: Rights of Indigenous Peoples 2016 |
411-1 | Incidents of violations involving rights of indigenous peoples | |
| GRI412: Human Rights Assessment 2016 |
412-1 | Operations that have been subject to human rights reviews or impact assessments | Respect for Human Rights |
| Procurement | |||
| 412-2 | Employee training on human rights policies or procedures | Respect for Human Rights | |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | ||
| GRI413: Local Communities 2016 |
413-1 | Operations with local community engagement, impact assessments, and development programs | Responsibility for Society and Community |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | ||
| GRI414: Supplier Social Assessment 2016 |
414-1 | New suppliers that were screened using social criteria | Procurement |
| Stakeholder Engagement | |||
| 414-2 | Negative social impacts in the supply chain and actions taken | Procurement | |
| GRI415: Public Policy 2016 |
415-1 | Political contributions | |
| GRI416: Customer Health and Safety 2016 |
416-1 | Assessment of the health and safety impacts of product and service categories | Otsuka Group ESG Data Book 2026 (P31-34) International Certifications |
| Customer Responsibility | |||
| Auditing the Quality and Safety of Nutraceutical Products | |||
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | ||
| GRI417: Marketing and Labeling 2016 |
417-1 | Requirements for product and service information and labeling | Customer Responsibility |
| Sales and Marketing | |||
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | ||
| 417-3 | Incidents of non-compliance concerning marketing communications | ||
| GRI418: Customer Privacy 2016 |
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |
| GRI419: Socioeconomic Compliance 2016 |
419-1 | Non-compliance with laws and regulations in the social and economic area | |