GRI Standards Index

NTN Corporation has reported the information cited in this GRI Standards Index for the period from April 1, 2022 to March 31, 2023 with reference to the GRI Standards.
GRI 1 used : Foundation 2021

GRI 2 :GENERAL DISCLOSURES 2021

Disclosure		Location
1．The organization and its reporting
2-1	Organizational details	About us＞Corporate Data NTN Report 2023 P.102 Investor Information
2-2	Entities included in the organization’s sustainability reporting	About us＞Global Network NTN Report 2023 P.99-100 Global Network
2-3	Reporting period, frequency and contact point	NTN Report 2023 P.4 Period and scope of coverage NTN Report 2023 P.102 Investor Information
2-4	Restatements of information
2-5	External assurance
2．Activities and workers
2-6	Activities, value chain and other business relationships	Sustainability＞Value Creation：Strengths and Materiality Initiatives in the Value Chain Sustainability＞Society：Relationships with Business Partners NTN Report 2023 P.7-10 Nurtured Business NTN Report 2023 P.17-18 Value Creation Process NTN Report 2023 P.25-26 Strengths and Materiality Initiatives along the Value Chain NTN Report 2023 P.33-38 Business Strategies NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society
2-7	Employees	Sustainability＞Non-Financial Data (ESG Factors)
2-8	Workers who are not employees
3．Governance
2-9	Governance structure and composition	About us＞Corporate Data：Officers Sustainability＞Governance：Corporate Governance Sustainability＞Environment：Environmental Management NTN Report 2023 P.69-70 Governance NTN Report 2023 P.71-74 Strengthen governance NTN Report 2023 P.79-82 Officers
2-10	Nomination and selection of the highest governance body	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.69-70 Governance NTN Report 2023 P.71-74 Strengthen governance
2-11	Chair of the highest governance body	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.69-70 Governance NTN Report 2023 P.71-74 Strengthen governance
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability＞Governance：Corporate Governance Sustainability＞Governance：Internal Control/Internal Audit Sustainability＞Governance：Risk Management Sustainability＞Governance：Compliance Sustainability＞Society：Stakeholder Dialog NTN Report 2023 P.69-70 Governance NTN Report 2023 P.71-74 Strengthen governance NTN Report 2023 P.74 Internal Control/Internal Audit NTN Report 2023 P.75 Overview of the Committees NTN Report 2023 P.76 Risk Management NTN Report 2023 P.77-78 Thorough compliance NTN Report 2023 P.89-92 9th Stakeholder Dialog
2-13	Delegation of responsibility for managing impacts	Sustainability＞Governance：Corporate Governance Sustainability＞Environment：Environmental Management Sustainability＞Governance：Internal Control/Internal Audit Sustainability＞Governance：Risk Management Sustainability＞Governance：Compliance NTN Report 2023 P.71-74 Strengthen governance NTN Report 2023 P.74 Internal Control/Internal Audit NTN Report 2023 P.75 Overview of the Committees NTN Report 2023 P.76 Risk Management NTN Report 2023 P.77-78 Thorough compliance
2-14	Role of the highest governance body in sustainability reporting	Sustainability＞Materiality：Identify Materiality Sustainability＞Governance：Corporate Governance NTN Report 2023 P.19-20 Materiality NTN Report 2023 P.75 Overview of the Committees
2-15	Conflicts of interest	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.71-74 Strengthen governance
2-16	Communication of critical concerns	Sustainability＞Governance：Internal Control/Internal Audit Sustainability＞Governance：Risk Management Sustainability＞Governance：Compliance NTN Report 2023 P.74 Internal Control/Internal Audit NTN Report 2023 P.76 Risk Management NTN Report 2023 P.77-78 Thorough compliance
2-17	Collective knowledge of the highest governance body	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.69-70 Governance NTN Report 2023 P.71-74 Strengthen governance
2-18	Evaluation of performance of the highest governance body	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.69-70 Governance NTN Report 2023 P.71-74 Strengthen governance
2-19	Remuneration policies	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.71-74 Strengthen governance
2-20	Process to determine remuneration	Sustainability＞Governance：Corporate Governance NTN Report 2023 P.71-74 Strengthen governance
2-21	Annual total compensation ratio
4．Strategy, policies and practices
2-22	Statement on sustainable development strategy	About us＞Top Message NTN Report 2023 P.13-16 Management Commitment
2-23	Policy commitments	About us＞Corporate Philosophy and Realization of “NAMERAKA Society”：NTN Basic Policy NTN Report 2023 P.67-68 Respect for human rights
2-24	Embedding policy commitments	Sustainability＞Society：Respect for Human Rights Sustainability＞Society：Relationships with Business Partners NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society NTN Report 2023 P.67-68 Respect for human rights
2-25	Processes to remediate negative impacts
2-26	Mechanisms for seeking advice and raising concerns	Sustainability＞Governance：Compliance NTN Report 2023 P.77-78 Thorough compliance
2-27	Compliance with laws and regulations	Sustainability＞Environment：Environmental Management Securities Report (FY2023) P.21-23 (Japanese only )
2-28	Membership associations
5．Stakeholder engagement
2-29	Approach to stakeholder engagement	Sustainability＞Society：NTN Stakeholders Sustainability＞Society：Respect for Human Rights Sustainability＞Society：Relationships with Customers Sustainability＞Society：Relationships with Local Communities and International Communities Sustainability＞Society：Relationships with Business Partners Sustainability＞Society：Relationships with Employees Sustainability＞Society：Relationships with Shareholders/Investors Sustainability＞Society：Stakeholder Dialog NTN Report 2023 P.60 Improve the reliability of products and services (Quality assurance, stable supply) NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society NTN Report 2023 P.62 Prosperous Human Development NTN Report 2023 P.63-64 Human resource development NTN Report 2023 P.65 Promote diversity NTN Report 2023 P.66 Promote safety and health NTN Report 2023 P.67-68 Respect for human rights NTN Report 2023 P.87-88 Communication with Stakeholders
2-30	Collective bargaining agreements

GRI 3 :MATERIAL TOPICS 2021

Disclosure		Location
2．Disclosures on material topics
3-1	Process to determine materials	Sustainability＞Materiality：Identify Materiality NTN Report 2023 P.19-20 Materiality
3-2	List of material topics	Sustainability＞Materiality：Identify Materiality NTN Report 2023 P.19-20 Materiality
3-3	Management of material topics	Sustainability＞Materiality：Identify Materiality Sustainability＞Towards Realization of a “NAMERAKA Society”：Contribute to Carbon-Free Society Sustainability＞Towards Realization of a “NAMERAKA Society”：Realize Carbon Neutrality Sustainability＞Towards Realization of a “NAMERAKA Society”：Contribute to Prosperous Lives Sustainability＞Initiatives for TCFD Recommendations Sustainability＞Environment：Resource Recycling and Pollution Prevention Sustainability＞Society：Respect for Human Rights Sustainability＞Society：Relationships with Customers Sustainability＞Society：Relationships with Business Partners Sustainability＞Society：Relationships with Employees Sustainability＞Governance：Corporate Governance Sustainability＞Governance：Compliance NTN Report 2023 P.19-20 Materiality NTN Report 2023 P.50-51 Reduce energy loss NTN Report 2023 P.52 Realize a sustainable society using natural energy NTN Report 2023 P.53-54 Respond to climate change NTN Report 2023 P.55-56 Initiatives for TCFD recommendations NTN Report 2023 P.57 Provide safety and comfort NTN Report 2023 P.58-59 Resource recycling and pollution prevention NTN Report 2023 P.60 Improve the reliability of products and services (Quality assurance, stable supply) NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society NTN Report 2023 P.63-64 Human resource development NTN Report 2023 P.65 Promote diversity NTN Report 2023 P.66 Promote safety and health NTN Report 2023 P.67-68 Respect for human rights NTN Report 2023 P.71-74 Strengthen governance NTN Report 2023 P.77-78 Thorough compliance

GRI 200 : ECONOMIC 2016/2019

Reporting requirements		Location
GRI 201 : Economic performance 2016
201-1	Direct economic value generated and distributed	NTN Report 2023 P.7-10 Nurtured Business NTN Report 2023 P.11-12 Financial and Non-financial Highlights NTN Report 2023 P.33-38 Business Strategies
201-2	Financial implications and other risks and opportunities due to climate change	Sustainability＞Materiality：Response to social issues Sustainability＞Initiatives for TCFD Recommendations NTN Report 2023 P.21-22 Risks, Opportunities and Measures NTN Report 2023 P.55-56 Initiatives for TCFD recommendations
201-3	Defined benefit plan obligations and other retirement plans	Securities Report (FY2023) P.92-93 (Japanese only )
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 anagement hired from the local community
GRI 203 : Indirect economic impacts 2016
203-1	Infrastructure investments and services supported	Sustainability＞Society：NTN Stakeholders Sustainability＞Society：Relationships with Local Communities and International Communities NTN Report 2023 P.87-88 Communication with Stakeholders
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	Sustainability＞Governance：Compliance NTN Report 2023 P.77-78 Thorough compliance
205-2	Communication and training about anti-corruption policies and procedures	Sustainability＞Governance：Compliance NTN Report 2023 P.77-78 Thorough 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	Securities Report (FY2023) P.21-23 (Japanese only )
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 300 : ENVIRONMENTAL 2016/2018/2020

Disclosure		Location
GRI 301 : Materials 2016
301-1	Materials used by weight or volume	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
301-2	Recycled input materials used
301-3	Reclaimed products and their packaging materials
GRI 302 : Energy 2016
302-1	Energy consumption within the organization	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
302-2	Energy consumption outside of the organization
302-3	Energy intensity
302-4	Reduction of energy consumption
302-5	Reductions in energy requirements of products and services
GRI 303 : Water and effuluents 2018
303-1	Interactions with water as a shared resource
303-2	Management of water discharge-related impacts
303-3	Water withdrawal	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
303-4	Water discharge	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
303-5	Water consumption	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives
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	Sustainability＞Environment：Environmental Protection＞Biodiversity Preservation NTN Report 2023 P.59 Conservation Activities for the Endangered Reverdin’s Blue (Butterfly)
304-2	Significant impacts of activities, products, and services on biodiversity
304-3	Habitats protected or restored	Sustainability＞Environment：Environmental Protection＞Biodiversity Preservation NTN Report P.59 Conservation Activities for the Endangered Reverdin’s Blue (Butterfly)
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	Sustainability＞Towards Realization of A “NAMERAKA Society”:Realize Carbon Neutrality＞Responding to Climate Change NTN Report 2023 P.53 Responding to climate change CO2 emissions reduction results
305-2	Energy indirect (Scope 2) GHG emissions	Sustainability＞Towards Realization of A “NAMERAKA Society”:Realize Carbon Neutrality＞Responding to Climate Change NTN Report 2023 P.53 Responding to climate change CO2 emissions reduction results
305-3	Other indirect (Scope 3) GHG emissions	Sustainability＞Towards Realization of A “NAMERAKA Society”:Realize Carbon Neutrality＞Responding to Climate Change
305-4	GHG emissions intensity
305-5	Reduction of GHG emissions
305-6	Emissions of ozone-depleting substances (ODS)	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Pollution Prevention Initiatives
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
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	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
306-4	Waste diverted from disposal	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
306-5	Waste directed to disposal	Sustainability＞Environment：Resource Recycling and Pollution Prevention＞Resource Recycling Initiatives NTN Report 2023 P.58 Resource recycling and pollution prevention Material balance
GRI 308 : Supplier environmental assessment 2016
308-1	New suppliers that were screened using environmental criteria
308-2	Negative environmental impacts in the supply chain and actions taken

GRI 400 : SOCIETY 2016/2018

Disclosure		Location
GRI 401 : Employment 2016
401-1	New employee hires and employee turnover	Sustainability＞Non-Financial Data (ESG Factors)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	Sustainability＞Society：Relationships with Employees Sustainability＞Non-Financial Data (ESG Factors) NTN Report 2023 P.65 Promote diversity
GRI 402 : Labor / management relations 2016
402-1	Minimum notice periods regarding operational changes	Sustainability＞Society：Respect for Human Rights NTN Report 2023 P.67-68 Respect for human rights
GRI 403: Occupational health and safety 2018
403-1	Occupational health and safety management system	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-2	Hazard identification, risk assessment, and incident investigation	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-3	Occupational health services	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-4	Worker participation, consultation, and communication on occupational health and safety	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-5	Worker training on occupational health and safety	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-6	Promotion of worker health	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-8	Workers covered by an occupational health and safety management system	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.66 Promote safety and health
403-9	Work-related injuries	Sustainability＞Society：Relationships with Employees Sustainability＞Non-Financial Data (ESG Factors) Securities Report (FY2023) P.20 (Japanese only )
403-10	Work-related ill health	Sustainability＞Society：Relationships with Employees Sustainability＞Non-Financial Data (ESG Factors)
GRI 404 : Training and education 2016
404-1	Average hours of training per year per employee	Sustainability＞Non-Financial Data (ESG Factors) Securities Report (FY2023) P.20 (Japanese only )
404-2	Programs for upgrading employee skills and transition assistance programs	Sustainability＞Society：Relationships with Employees NTN Report 2023 P.63-64 Human resource 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	Sustainability＞Society：Relationships with Employees Sustainability＞Governance：Corporate Governance Sustainability＞Non-Financial Data (ESG Factors) NTN Report 2023 P.65 Promote diversity NTN Report 2023 P.79-82 Officers
405-2	Ratio of basic salary and remuneration of women to men	Securities Report (FY2023) P.12-14 (Japanese only )
GRI 406 : Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken
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	Sustainability＞Society：Respect for Human Rights NTN Report 2023 P.67-68 Respect for human rights
GRI 408 : Child labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Sustainability＞Society：Respect for Human Rights Sustainability＞Society：Relationships with Business Partners NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society NTN Report 2023 P.67-68 Respect for human rights
GRI 409 : Forced or compulsory labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Sustainability＞Society：Respect for Human Rights Sustainability＞Society：Relationships with Business Partners NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society NTN Report 2023 P.67-68 Respect for human rights
GRI 410 : Security practices 2016
410-1	Security personnel trained in human rights policies or procedures	Sustainability＞Non-Financial Data (ESG Factors) Securities Report (FY2023) P.20 (Japanese only )
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＞Society：NTN Stakeholders Sustainability＞Society：Relationships with Local Communities and International Communities NTN Report 2023 P.87-88 Communication with Stakeholders
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	Sustainability＞Society：Relationships with Business Partners
414-2	Negative social impacts in the supply chain and actions taken	Sustainability＞Value Creation：Strengths and Materiality Initiatives in the Value Chain Sustainability＞Society：Relationships with Business Partners NTN Report 2023 P.25-26 Strengths and Materiality Initiatives along the Value Chain NTN Report 2023 P.61 Procurement activities with an emphasis on environment and society
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
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