GRI Standards Reference Table | Sustainability

Statement on Use	Daido Steel Co., Ltd. refers to GRI Standards and reports information based on the GRI content index for the period from April 1, 2024, to March 31, 2025.
GRI 1 used	GRI 1: Foundation 2021

GRI standards	Disclosure Title	Links
GRI 2: General Disclosures 2021	2-1 Organizational details	About DAIDO STEEL > Corporate Profile About DAIDO STEEL > Locations of Our Plants and Offices About DAIDO STEEL > Domestic Group About DAIDO STEEL > Overseas Group
	2-2 Entities included in the organization's sustainability reporting	Securities Report (Fiscal Year Ending in March 2025) P.6 ([Details of business]) Integrated Report 2025, P.15 (Overview of the Daido Steel Group)
	2-3 Reporting period, frequency and contact point	Integrated Report 2025, P.5 (Editing Policy)
	2-4 Correction and restatements of information	No correction
	2-5 External assurance	Sustainability > Assessment from Outside the Company Sustainability > Sustainability Library > Acquisition Status of ISO 14001 Certification Sustainability > Sustainability Library > GHG Emissions Verification Report
	2-6 Activities, value chain and other business relationships	Sustainability > S: Responsibilities and Contributions to Society > Supply Chain Management Securities Report (Fiscal Year Ending in March 2025) P.6 ([Details of business]) Integrated Report 2025, P.60 (Supply Chain Management)
	2-7 Employees	Sustainability > Sustainability Library > Human Resources-Related Data Securities Report (Fiscal Year Ending in March 2025) P.12 (Status of Employees)
	2-8 Workers who are not employees	Sustainability > Sustainability Library > Human Resources-Related Data
	2-9 Governance structure and composition	Sustainability > G: Enhancing Our System of Governance > Corporate Governance Integrated Report 2025, P.71-74 (Enhancing Our System of Corporate Governance) Corporate Governance Report
	2-10 Nomination and selection of the highest governance body	Integrated Report 2025, P.71 (Nominating and Remuneration Committee)
	2-11 Chair of the highest governance body	Integrated Report 2025, P.71-74 (Enhancing Our System of Corporate Governance) Corporate Governance Report
	2-12 Role of the highest governance body in overseeing the management of impacts	Sustainability > Sustainability Management > Organization of Promoting Sustainability
	2-13 Delegation of responsibility for managing impacts	Sustainability > Sustainability Management > Organization of Promoting Sustainability
	2-14 Role of the highest governance body in sustainability reporting	Sustainability > Sustainability Management > Organization of Promoting Sustainability
	2-15 Conflicts of interest	Sustainability > G: Enhancing Our System of Governance > Corporate Governance
	2-16 Communication of critical concerns	Integrated Report 2025, P.61-64 (Risk Management, Compliance) Sustainability > G: Enhancing Our System of Governance > Risk Management
	2-17 Collective knowledge of the highest governance body	Sustainability > G: Enhancing Our System of Governance > Corporate Governance
	2-18 Evaluation of the performance of the highest governance body	Integrated Report 2025, P.72 (Enhancing Our System of Corporate Governance) Corporate Governance Report
	2-19 Remuneration policies	Sustainability > G: Enhancing Our System of Governance > Corporate Governance ＞ Officer Remuneration Securities Report (Fiscal Year Ending in March 2024) P.61 (Officer Remuneration) Corporate Governance Report
	2-20 Process to determine remuneration	Securities Report (Fiscal Year Ending in March 2025) P.63 (Officer Remuneration) Integrated Report 2025, P.71 (Nominating and Remuneration Committee) Corporate Governance Report
	2-21 Annual total compensation ratio	－
	2-22 Statement on sustainable development strategy	Sustainability > President Message
	2-23 Policy commitments	Sustainability > List of Sustainability-Related Policies Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change > Daido Carbon Neutral Challenge Sustainability > G: Enhancing Our System of Governance > Corporate Ethics and Compliance > Basic Approach
	2-24 Embedding policy commitments	Sustainability > Sustainability Management > Organization of Promoting Sustainability Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Sustainability > E: Preservation of the Global Environment > Environmental Management Sustainability > S: Responsibilities and Contributions to Society > Daido Steel Group's Policy on Human Rights Sustainability > S: Responsibilities and Contributions to Society > Supply Chain Management Sustainability > S: Responsibilities and Contributions to Society > Human Capital Initiatives
	2-25 Processes to remediate negative impacts	Sustainability > S: Responsibilities and Contributions to Society > Daido Steel Group's Policy on Human Rights, Human Rights Helpdesk
	2-26 Mechanisms for seeking advice and raising concerns	Sustainability > S: Responsibilities and Contributions to Society > Daido Steel Group's Policy on Human Rights, Human Rights Helpdesk Sustainability > G: Enhancing Our System of Governance > Corporate Ethics and Compliance > Whistle-Blowing System
	2-27 Compliance with laws and regulations	About DAIDO STEEL > Daido Steel Group Code of Conduct Sustainability > G: Enhancing Our System of Governance > Corporate Ethics and Compliance > Whistle-Blowing System
	2-28 Membership associations	Sustainability > Participation in Initiatives Sustainability > E: Preservation of the Global Environment > Information Disclosure Based on the Recommendations of the TCFD
	2-29 Approach to stakeholder engagement	Sustainability > S: Responsibilities and Contributions to Society > Stakeholder Communication
	2-30 Collective bargaining agreements	Sustainability > Respect for human rights > Daido Steel Group's Policy on Human Rights Securities Report (Fiscal Year Ending in March 2025) P.12 (Status of Employees)
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Materiality Identification Process
	3-2 List of material topics	Sustainability > Materiality > Daido Steel's Material Issues Integrated Report 2025, P.25-27 (Business Activities)
	3-3 Management of material topics	Integrated Report 2025 P.26-27 (Business activities ; Materiality initiatives and KPIs)
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Securities Report (Fiscal Year Ending in March 2025) P.2 (Corporate Overview)
	201-2 Financial implications and other risks and opportunities due to climate change	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Integrated Report 2025, P.54-55 (Information Disclosure Based on the Recommendations of the TCFD)
	201-3 Defined benefit plan obligations and other retirement plans	Securities Report (Fiscal Year Ending in March 2025) P.83 (Employee Benefits)
	201-4 Financial assistance received from government	Securities Report (Fiscal Year Ending in March 2025) P.138 (Financial Statements, etc.)
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	－
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community	－
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	－
GRI 203: Indirect Economic Impacts 2016	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 Plants in which operations are assessed for risks related to corruption	－
	205-2 Communication and training about anti-corruption policies and procedures	Sustainability > G: Enhancing Our System of Governance > Daido Steel Group Anti-Bribery Policy Integrated Report 2025, P.64 (Anti-Corruption)
	205-3 Confirmed incidents of corruption and actions taken	Not applicable
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	－
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.4 (Our energy and material balance)
	301-2 Recycled input materials used	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.4 (Our energy and material balance)
	301-3 Reclaimed products and their packaging materials	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.4 (Our energy and material balance)
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.2-4
	302-2 Energy consumption outside of the organization	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.2-4
	302-3 Energy intensity	Sustainability > Sustainability Library > Environmental Library P.2-4
	302-4 Reduction of energy consumption	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change
	302-5 Reductions in energy requirements of products and services	Integrated Report 2025, P.29(Outcomes (Creating social value through high-performance products)
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Sustainability > E: Preservation of the Global Environment > Water Resource Initiatives Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.12 ([Preservation of water resources and quality])
	303-2 Management of water discharge-related impacts	Sustainability > E: Preservation of the Global Environment > Water Resource Initiatives Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.12 ([Preservation of water resources and quality])
	303-3 Water withdrawal	Sustainability > E: Preservation of the Global Environment > Water Resource Initiatives Sustainability > Sustainability Library > Environmental Library P.12 ([Preservation of water resources and quality])
	303-4 Water discharge	Sustainability > E: Preservation of the Global Environment > Water Resource Initiatives Sustainability > Sustainability Library > Environmental Library P.12 ([Preservation of water resources and quality])
	303-5 Water consumption	Sustainability > E: Preservation of the Global Environment > Water Resource Initiatives Sustainability > Sustainability Library > Environmental Library P.12 ([Preservation of water resources and quality])
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 site > E: Preservation of the Global Environment > Biodiversity Initiatives Integrated Report 2025, P.56-57 (Biodiversity Initiatives , Information disclosure based on the recommendations of TNFD)
	304-2 Significant impacts of activities, products and services on biodiversity	Sustainability site > E: Preservation of the Global Environment > Biodiversity Initiatives Integrated Report 2025, P.56-57 (Biodiversity Initiatives , Information disclosure based on the recommendations of TNFD)
	304-3 Habitats protected or restored	Sustainability site > Sustainability Library> Information disclosure based on the recommendations of TNFD Integrated Report 2025, P.56-57 (Biodiversity Initiatives , Information disclosure based on the recommendations of TNFD)
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Sustainability site > Sustainability Library> Information disclosure based on the recommendations of TNFD Integrated Report 2025, P.56-57 (Biodiversity Initiatives , Information disclosure based on the recommendations of TNFD)
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Sustainability > Sustainability Library > GHG Emissions Verification Report Integrated Report 2025, P.54-55 (Information Disclosure Based on the Recommendations of the TCFD)
	305-2 Energy indirect (Scope 2) GHG emissions	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Sustainability > Sustainability Library > GHG Emissions Verification Report Integrated Report 2025, P.54-55 (Information Disclosure Based on the Recommendations of the TCFD)
	305-3 Other indirect (Scope 3) GHG emissions	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Sustainability > Sustainability Library > GHG Emissions Verification Report Integrated Report 2025, P.54-55 (Information Disclosure Based on the Recommendations of the TCFD)
	305-4 GHG emissions intensity	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Sustainability > Sustainability Library > GHG Emissions Verification Report Integrated Report 2025, P.54-55 (Information Disclosure Based on the Recommendations of the TCFD)
	305-5 Reduction of GHG emissions	Sustainability > E: Preservation of the Global Environment > Initiatives to address climate change Integrated Report 2025, P.54-55 (Information Disclosure Based on the Recommendations of the TCFD)
	305-6 Emissions of ozone-depleting substances (ODS)	－
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Sustainability > Sustainability Library > Environmental Library P.11 ([Preservation of the atmospheric environment])
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > E: Preservation of the Global Environment > Efforts to Reduce Environmental Impact Sustainability > Sustainability Library > Environmental Library P.4-6 ([Contributions to the realization of a circular economy])
	306-2 Management of significant waste-related impacts	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > E: Preservation of the Global Environment > Efforts to Reduce Environmental Impact Sustainability > Sustainability Library > Environmental Library P.4-6 ([Contributions to the realization of a circular economy])
	306-3 Waste generated	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.4-6 ([Contributions to the realization of a circular economy])
	306-4 Waste diverted from disposal	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.4-6 ([Contributions to the realization of a circular economy])
	306-5 Waste directed to disposal	Sustainability > E: Preservation of the Global Environment > Transition to a Circular Economy Sustainability > Sustainability Library > Environmental Library P.4-6 ([Contributions to the realization of a circular economy])
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	About DAIDO STEEL > Procurement > Daido Steel Group Procurement Policy Integrated Report 2025, P.60 (Supply Chain Management)
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Sustainability > S: Responsibilities and contributions to society > Supply Chain Management Integrated Report 2025, P.60 (Supply Chain Management)
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Sustainability > Sustainability Library > Human Resources-Related Data
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	－
	401-3 Parental leave	Sustainability > Sustainability Library > Human Resources-Related Data
GRI 403: Occupational Safety and Health 2018	403-1 Occupational health and safety management system	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health
	403-2 Hazard identification, risk assessment, and incident investigation	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health Sustainability > Sustainability Library > Safety-Related Data
	403-3 Occupational health services	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health
	403-4 Worker participation, consultation, and communication on occupational health and safety	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health
	403-5 Worker training on occupational health and safety	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health
	403-6 Promotion of worker health	Sustainability > S: Responsibilities and Contributions to Society > Health and Productivity Management
	403-7 Prevention and mitigation of occupational safety and health impacts directly linked by business relationships	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health
	403-8 Workers covered by an occupational health and safety management system	－
	403-9 Work-related injuries	Sustainability > S: Responsibilities and Contributions to Society > Occupational Safety and Health Sustainability > Sustainability Library > Safety-Related Data
	403-10 Work-related ill health	Sustainability > S: Responsibilities and Contributions to Society > Health and Productivity Management Sustainability > Sustainability Library > Safety-Related Data
GRI 404: 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	Sustainability > S: Responsibilities and Contributions to Society > Human Capital Initiatives
	404-3 Percentage of employees receiving regular performance and career development reviews	Sustainability > S: Responsibilities and Contributions to Society > Human Capital Initiatives
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Sustainability > G: Enhancing Our System of Governance > Corporate Governance Sustainability > S: Responsibilities and Contributions to Society > Promotion of Diversity
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	Sustainability > Sustainability Library > Human Resources-Related Data
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	－
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	About DAIDO STEEL > Procurement > Daido Steel Group Procurement Policy Integrated Report 2025, P.60 (Supply Chain Management)
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Integrated Report 2025, P.60 (Supply Chain Management)
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	－