GRI Standards Index

NTN Corporation has reported the information cited in this GRI Standards Index for the period from April 1, 2024 to March 31, 2025 with reference to the GRI Standards.
GRI 1 used : Foundation 2021

■Shaded items relate to our materiality.

GRI 2 :GENERAL DISCLOSURES 2021

Disclosure		Location
Disclosure		NTN Report	Websites, etc.
１．The organization and its reporting
2-1	Organizational details	P.83（Corporate and Stock Information）	Global Network : Japan Global Network
2-2	Entities included in the organization’s sustainability reporting	P.79（Global Network）	ー
2-3	Reporting period, frequency and contact point	P.83（Corporate and Stock Information） P.84（Period and scope of coverage）	ー
2-4	Restatements of information	ー	Non-Financial Data (ESG Factors) ■Social (S) Factors
2-5	External assurance	ー	Realize Carbon Neutrality ■Respond to climate change
2．Activities and workers
2-6	Activities, value chain and other business relationships	P.15（Value Creation Process） P.24 (Analyzing Outputs and Outcomes) P.31-38（Strengthening the Business Model）	Value Creation Through Business Activities
2-7	Employees	P.78（ESG Data）	Non-Financial Data (ESG Factors) ■Social (S) Factors
2-8	Workers who are not employees	ー	ー
3．Governance
2-9	Governance structure and composition	P.63-64（Directors） P.65（Executive Officers） P.66-68（Governance Structure） P.69（Nominating Committee） P.70（Compensation Committee） P.71（Audit Committee）	Corporate Governance
2-10	Nomination and selection of the highest governance body	P.66-68（Governance Structure） P.69（Nominating Committee）	Corporate Governance ■Basic approach ■Governance structure ■Nominating Committee
2-11	Chair of the highest governance body	P.67（Board of Directors）	Corporate Governance ■Governance structure
2-12	Role of the highest governance body in overseeing the management of impacts	P.66-68 (Governance Structure) P.72（Committees of the Executive Organization） P.73-74（Risk Management） P.75-76（Compliance） P.81 (IR Activities)	Initiatives for TCFD recommendations ■Governance Corporate Governance ■Basic approach ■Governance structure ■Committees of the Executive Organization Dialogue with shareholders and investors Risk Management ■Basic approach to risk management ■Organization chart Compliance ■Basic approach to compliance ■Promotion structure
2-13	Delegation of responsibility for managing impacts	P.66-68（Governance Structure） P.72（Committees of the Executive Organization） P.73-74（Risk Management） P.75-76（Compliance）	Initiatives for TCFD recommendations ■Governance Corporate Governance ■Basic approach ■Governance structure ■Committees of the Executive Organization Environmental Management ■Environmental Management System Risk Management ■Basic approach to risk management ■Organization chart Compliance ■Basic approach to compliance ■Promotion structure
2-14	Role of the highest governance body in sustainability reporting	P.17（Materiality identification process） P.72（Committees of the Executive Organization）	Materiality Corporate Governance ■Committees of the Executive Organization
2-15	Conflicts of interest	P.63-64（Directors）	Corporate Governance Report 【Principle 1.7: Related party transactions】 Securities Report (Japanese version only) 【Major shareholders】【Shareholders’ holdings】
2-16	Communication of critical concerns	P.71（Audit Committee） P.73-74（Risk Management） P.75-76（Compliance）	Internal Control/Internal Audit Risk Management ■Basic approach to risk management ■Organization chart Compliance
2-17	Collective knowledge of the highest governance body	ー	Corporate Governance Report 【Principle 4.14.2: Training for Directors】
2-18	Evaluation of performance of the highest governance body	P.68（Governance structure timeline, Board of Directors, Executive Officers）	Corporate Governance ■Basic approach ■Governance structure ■Governance-strengthening transition ■Board of Directors ■The main areas of experience of Directors (Skill matrix)
2-19	Remuneration policies	P.68（Governance structure timeline, Board of Directors, Executive Officers） P.70（Compensation Committee）	Corporate Governance ■Executive Officers ■Compensation Committee
2-20	Process to determine remuneration	P.70（Compensation Committee）	Corporate Governance ■Compensation Committee
2-21	Annual total compensation ratio	ー	ー
4．Strategy, policies and practices
2-22	Statement on sustainable development strategy	P.7-10（Management Commitment） P.11-14 (Progress of promises） P.43-44（Message from Executive Officer in Charge of Sustainability） P.52（Message from Executive Officer in Charge of Human Resources）	Top Message CEO Message Message from Executive Officer in Charge of Sustainability Human Resources Strategy ■Message from Executive Officer in charge of Human Resources
2-23	Policy commitments	P.56（Respect for Human Rights)	NTN Basic Policy Respect for Human Rights ■Human rights due diligence
2-24	Embedding policy commitments	P.56（Respect for Human Rights)	Respect for Human Rights
2-25	Processes to remediate negative impacts	ー	ー
2-26	Mechanisms for seeking advice and raising concerns	P.75-76（Compliance）	Compliance ■Helpline (Whistle-blower System)
2-27	Compliance with laws and regulations	No serious legal violations occurred.	Environmental Management ■Compliance with Environmental Laws and Regulations Securities Report (Japanese version only) 【Business risks】　6）Legal regulations, etc.
2-28	Membership associations	ー	ー
5．Stakeholder engagement
2-29	Approach to stakeholder engagement	P.7-10（Management Commitment） P38(Executive Progress Update on ”NTN DRIVE100” Final) P.53-55（NTN's Human Resources Strategy） P.56（Respect for Human Rights) P.57-58（Stakeholder Dialogue）	Human Resources Strategy NTN Stakeholders Respect for Human Rights Stakeholder Dialogue Securities Report (Japanese version only) 【Approach to and Initiatives for Sustainability】（Human capital indicators）
2-30	Collective bargaining agreements	ー	ー

GRI 3 :MATERIAL TOPICS 2021

Disclosure		Location
Disclosure		NTN Report	Websites, etc.
2．Disclosures on material topics
3-1	Process to determine materials	P.17（Materiality identification process）	Materiality ■Materiality identification process
3-2	List of material topics	P.17（Materiality identification process）	Materiality ■Materiality
3-3	Management of material topics 【Materiality】 ④Provide safety and comfort ⑦Procurement activities with an emphasis on environment and society ⑬Strengthen governance	P.17（Materiality identification process） P.20（Materiality targets and results for FY2024） P.66-68（Governance Structure）	Materiality Contribute to Prosperous Lives Supply Chain Management Corporate Governance

GRI 200 : ECONOMIC 2016/2019

Disclosure		Location
Disclosure		NTN Report	Websites, etc.
GRI 201 : Economic performance 2016
201-1	Direct economic value generated and distributed	P.5（NTN by the Numbers） P.15（Value Creation Process） P.31-38（Strengthening the Business Model）	Securities Report (Japanese version only) 【Consolidated financiial statements】
3-3	Management of material topics 【Materiality】 ①Respond to climate change	P.47-50（Carbon neutrality）	Realize Carbon Neutrality ■Respond to climate change Initiatives for TCFD recommendations
201-2	Financial implications and other risks and opportunities due to climate change	P.18-19（Risks and opportunities surrounding NTN）	Response to social issues Initiatives for TCFD recommendations
201-3	Defined benefit plan obligations and other retirement plans	ー	Securities Report (Japanese version only) （Retirement benefits）
201-4	Financial assistance received from government	ー	ー
GRI 202 : Market presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	ー	ー
202-2	Proportion of senior management hired from the local community	ー	ー
GRI 203 : Indirect economic impacts 2016
203-1	Infrastructure investments and services supported	P.58（Communication with Stakeholders）
203-2	Significant indirect economic impacts	ー	ー
GRI 204 : Procurement practices 2016
204-1	Proportion of spending on local suppliers	ー	ー
GRI 205 : Anti-corruption 2016
3-3	Management of material topics 【Materiality】 ⑫Thorough compliance	P.75-76（Compliance）	Compliance
205-1	Operations assessed for risks related to corruption	P.75-76（Compliance）	Compliance
205-2	Communication and training about anti-corruption policies and procedures	P.75-76（Compliance）	Compliance
205-3	Confirmed incidents of corruption and actions taken	Not applicable.	ー
GRI 206 : Anti-competitive behavior 2016
3-3	Management of material topics 【Materiality】 ⑫Thorough compliance	P.75-76（Compliance）	Compliance
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	ー	Securities Report (Japanese version only) 【Business risks】
GRI 207 : Tax 2019
207-1	Approach to tax	ー	ー
207-2	Tax governance, control, and risk management	ー	ー
207-3	Stakeholder engagement and management of concerns related to tax	ー	ー
207-4	Country-by-country reporting	ー	ー

GRI 300 : ENVIRONMENTAL 2016/2018/2020

Disclosure		Location
Disclosure		NTN Report	Websites, etc.
GRI 301 : Materials 2016
301-1	Materials used by weight or volume	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
301-2	Recycled input materials used	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
301-3	Reclaimed products and their packaging materials	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
GRI 302 : Energy 2016
3-3	Management of material topics 【Materiality】 ②Realize a sustainable society using natural energy ③Reduce energy loss	P46（NTN’s Goal of a Carbon-neutral Society）	Contribute to Carbon-Free Society
302-1	Energy consumption within the organization	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
302-2	Energy consumption outside of the organization	ー	Realizing Carbon Neutrality ■Response to climate change
302-3	Energy intensity	P.78（ESG Data）	Non-Financial Data (ESG Factors) ■Environment (E) Factors
302-4	Reduction of energy consumption	P.47-50（Carbon neutrality）	Realizing Carbon Neutrality ■Response to climate change
302-5	Reductions in energy requirements of products and services	ー	ー
GRI 303 : Water and effluents 2018
3-3	Management of material topics 【Materiality】 ⑤Resource Recycling and Pollution Prevention	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
303-1	Interactions with water as a shared resource	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
303-2	Management of water discharge-related impacts	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
303-3	Water withdrawal	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
303-4	Water discharge	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
303-5	Water consumption	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
GRI 304 : Biodiversity 2016
3-3	Management of material topics 【Materiality】 ⑤Resource Recycling and Pollution Prevention	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	ー	Preserving Biodiversity
304-2	Significant impacts of activities, products, and services on biodiversity	ー	Preserving Biodiversity
304-3	Habitats protected or restored	ー	Preserving Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	ー	Preserving Biodiversity
GRI 305 : Emissions 2016
3-3	Management of material topics 【Materiality】 ①Respond to climate change	P.47-50（Carbon neutrality）	Realizing Carbon Neutrality ■Response to climate change Initiatives for TCFD Recommendations
305-1	Direct (Scope 1) GHG emissions	P.47-50（Carbon neutrality）	Realizing Carbon Neutrality ■Response to climate change
305-2	Energy indirect (Scope 2) GHG emissions	P.47-50（Carbon neutrality）	Realizing Carbon Neutrality ■Response to climate change
305-3	Other indirect (Scope 3) GHG emissions	ー	Realizing Carbon Neutrality ■Response to climate change
305-4	GHG emissions intensity	P.78（ESG Data）	Non-Financial Data (ESG Factors) ■Environment (E) Factors
305-5	Reduction of GHG emissions	P.47-50（Carbon neutrality）	Realizing Carbon Neutrality ■Response to climate change
305-6	Emissions of ozone-depleting substances (ODS)	Not applicable	ー
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
GRI 306 : Waste 2020
3-3	Management of material topics 【Materiality】 ⑤Resource Recycling and Pollution Prevention	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
306-1	Waste generation and significant waste-related impacts	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
306-2	Management of significant waste-related impacts	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
306-3	Waste generated	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
306-4	Waste diverted from disposal	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
306-5	Waste directed to disposal	ー	Resource Recycling and Pollution Prevention ■Resource recycling initiatives
GRI 308 : Supplier environmental assessment 2016
308-1	New suppliers that were screened using environmental criteria	ー	ー
308-2	Negative environmental impacts in the supply chain and actions taken	ー	ー

GRI 400 : SOCIETY 2016/2018

Disclosure		Location
Disclosure		NTN Report	Websites, etc.
GRI 401 : Employment 2016
401-1	New employee hires and employee turnover	ー	Non-Financial Data (ESG Factors) ■Social (S) Factors
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	ー	ー
3-3	Management of material topics 【Materiality】 ⑪Promote diversity	P.53-55（NTN's Human Resources Strategy）	Human Resources Strategy ■Fostering organizational culture
401-3	Parental leave	ー	Human Resources Strategy ■Fostering organizational culture Non-Financial Data (ESG Factors) ■Social (S) Factors
GRI 402 : Labor / management relations 2016
402-1	Minimum notice periods regarding operational changes	ー	ー
GRI 403 : Occupational health and safety 2018
3-3	Management of material topics 【Materiality】 ⑧Promote safety and health	ー	Promote Safety and Health
403-1	Occupational health and safety management system	ー	Promote Safety and Health
403-2	Hazard identification, risk assessment, and incident investigation	ー	Promote Safety and Health
403-3	Occupational health services	ー	Promote Safety and Health
403-4	Worker participation, consultation, and communication on occupational health and safety	ー	Promote Safety and Health
403-5	Worker training on occupational health and safety	ー	Promote Safety and Health
403-6	Promotion of worker health	ー	Promote Health and Productivity Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	ー	Promote Safety and Health Promote Health and Productivity Management
403-8	Workers covered by an occupational health and safety management system	ー	Promote Safety and Health
403-9	Work-related injuries	P.78（ESG Data）	Promote Safety and Health Non-Financial Data (ESG Factors) ■Social (S) Factors Securities Report (Japanese version only) （Human capital indicators）
403-10	Work-related ill health	ー	Promote Health and Productivity Management Non-Financial Data (ESG Factors) ■Social (S) Factors
GRI 404 : Training and education 2016
3-3	Management of material topics 【Materiality】 ⑩Human resource development	P.53-55（NTN's Human Resources Strategy）	Human Resources Strategy ■Securing and developing human resources
404-1	Average hours of training per year per employee	P.78（ESG Data）	Non-Financial Data (ESG Factors) ■Social (S) Factors Securities Report (Japanese version only) （Human capital indicators）
404-2	Programs for upgrading employee skills and transition assistance programs	P.53-55（NTN's Human Resources Strategy）	Human Resources Strategy ■Securing and developing human resources
404-3	Percentage of employees receiving regular performance and career development reviews	ー	ー
GRI 405 : Diversity and equal opportunity 2016
3-3	Management of material topics 【Materiality】 ⑪Promote diversity	P.53-55（NTN's Human Resources Strategy）	Human Resources Strategy ■Fostering organizational culture
405-1	Diversity of governance bodies and employees	P.78（ESG Data）	Non-Financial Data (ESG Factors) ■Governance (G) Factors Securities Report (Japanese version only) 【Directors’ status】
405-2	Ratio of basic salary and remuneration of women to men	ー	Securities Report (Japanese version only) 【Employees’ status】
GRI 406 : Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	ー	ー
GRI 407 : 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	ー	ー
GRI 408 : Child labor 2016
3-3	Management of material topics 【Materiality】 ⑨Respect for human rights	P.56（Respect for Human Rights)	Respect for Human Rights
408-1	Operations and suppliers at significant risk for incidents of child labor	P.56（Respect for Human Rights)	Respect for Human Rights
GRI 409 : Forced or compulsory labor 2016
3-3	Management of material topics 【Materiality】 ⑨Respect for human rights	P.56（Respect for Human Rights)	Respect for Human Rights
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	P.56（Respect for Human Rights)	Respect for Human Rights
GRI 410 : Security practices 2016
410-1	Security personnel trained in human rights policies or procedures	ー	ー
GRI 411 : Rights of indigenous peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	ー	ー
GRI 413 : Local communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	P.58（Communication with Stakeholders）	NTN Stakeholders Social Contribution Activities
413-2	Operations with significant actual and potential negative impacts on local communities	ー	ー
GRI 414 : Supplier social assessment 2016
414-1	New suppliers that were screened using social criteria	ー	ー
414-2	Negative social impacts in the supply chain and actions taken	ー	ー
GRI 415 : Public policy 2016
415-1	Political contributions	ー	ー
GRI 416 : Customer health and safety 2016
3-3	Management of material topics 【Materiality】 ⑥Improve the reliability of products and services (Quality assurance, stable supply)	ー	Quality
416-1	Assessment of the health and safety impacts of product and service categories	ー	ー
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Not applicable.	ー
GRI 417 : Marketing and labeling 2016
417-1	Requirements for product and service information and labeling	ー	ー
417-2	Incidents of non-compliance concerning product and service information and labeling	ー	ー
417-3	Incidents of non-compliance concerning marketing communications	ー	ー
GRI 418 : Customer privacy 2016
418-1	Incidents of non-compliance concerning product and service information and labeling	Not applicable.	ー