GRI Standards Reference Index

ALPS ALPINE CO., LTD. has reported in accordance with the GRI Standards for the period from April 1, 2025 to March 31, 2026 in principle.
GRI 1 used: Foundation 2021
The Integrated Report 2026 is here:
www.alpsalpine.com/e/ir/library/annual/

General Disclosures

GRI standard Disclosure number Disclosure Website Integrated Report 2026
GRI 2: General Disclosures 2021 1. The organization and its reporting practices
2-1 Organizational details Corporate Facts ▶Corporate Data(p.73)
Global Network
Alps Alpine Group
2-2 Entities included in the organization’s sustainability reporting Global Network ▶Scope(p.1)
▶Corporate Data(p.73)
Alps Alpine Group
2-3 Reporting period, frequency and contact point Contact Us ▶Scope(p.1)
2-4 Restatements of information - -
2-5 External assurance Environmental Data ▶ESG Data(p.70)
2. Activities and workers
2-6 Activities, value chain and other business relationships Products & Technologies ▶Alps Alpine’s Value Creation Process(p.11)
▶Alps Alpine’s Products(p.15)
▶Corporate Data(p.73)
Corporate Facts
Supply Chain Management
2-7 Employees Corporate Facts ▶Corporate Data(p.73)
▶ESG Data(p.71)
Employee Data
2-8 Workers who are not employees - -
3. Governance
2-9 Governance structure and composition Corporate Governance ▶Corporate Governance(p.54-60)
▶Directors and Vice Presidents(p.61-62)
Directors & Corporate Officers
Notice of Convocation of the 93rd Ordinary General Meeting of ShareholdersOpen PDF file in New Window
Partial Correction to the “Notice of Convocation of the 93rd Ordinary General Meeting of Shareholders”Open PDF file in New Window
2-10 Nomination and selection of the highest governance body Corporate Governance ▶Corporate Governance(p.54-60)
2-11 Chair of the highest governance body Corporate Governance ▶Corporate Governance(p.54-60)
▶Directors and Vice Presidents(p.61-62)
2-12 Role of the highest governance body in overseeing the management of impacts Corporate Governance ▶Materiality(p.22)
▶Corporate Governance(p.54-60)
▶Human Resources Strategy to Support Value Creation(p.29-33)
▶Environmental Strategies for Realizing a Sustainable Society(p.34-39)
▶Compliance(p.63)
Stakeholder Engagement & External Recognition
Investors
Sustainability Management
TCFD/TNFD
Respect for Human Rights
Workplace Environment, Health & Safety
Supply Chain Management
Compliance
Information Security
2-13 Delegation of responsibility for managing impacts Corporate Governance ▶Corporate Governance(p.54-60)
▶Human Resources Strategy to Support Value Creation(p.29-33)
▶Environmental Strategies for Realizing a Sustainable Society(p.34-39)
▶Compliance(p.63)
Sustainability Management
TCFD/TNFD
Respect for Human Rights
Workplace Environment, Health & Safety
Supply Chain Management
Compliance
Information Security
2-14 Role of the highest governance body in sustainability reporting Corporate Governance ▶Promotion Structure(p.1)
▶Corporate Governance(p.54-60)
Sustainability Management
2-15 Conflicts of interest Corporate Governance ▶Corporate Governance(p.54-60)
▶Compliance(p.63)
▶Stock Information(p.73)
Alps Alpine Group Code of ConductOpen PDF file in New Window
2-16 Communication of critical concerns Compliance ▶Compliance(p.63)
▶Risk Management(p.64)
▶Corporate Governance(p.54-57)
Risk Management
Corporate Governance
2-17 Collective knowledge of the highest governance body Corporate Governance ▶Directors and Vice Presidents(p.61-62)
▶Corporate Governance(p.57-58)
2-18 Evaluation of the performance of the highest governance body Corporate Governance ▶Corporate Governance(p.55-58)
2-19 Remuneration policies Corporate Governance ▶Corporate Governance(p.59ー60)
2-20 Process to determine remuneration Corporate Governance ▶Corporate Governance(p.54-60)
2-21 Annual total compensation ratio - -
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message ▶CEO Message(p.6-10)
▶Alps Alpine’s Value Creation Process(p.11)
▶Value Creation Engine(p.12-14)
Sustainability Management
2-23 Policy commitments Alps Alpine Group Code of ConductOpen PDF file in New Window ▶Compliance(p.63)
▶Respect for Human Rights(p.33)
Alps Alpine Group Human Rights PolicyOpen PDF file in New Window
Alps Alpine Responsible Corporate Action GuidelinesOpen PDF file in New Window
Compliance
2-24 Embedding policy commitments Compliance ▶Compliance(p.63)
▶Respect for Human Rights(p.33)
Respect for Human Rights
Supply Chain Management
2-25 Processes to remediate negative impacts Compliance ▶Compliance(p.63)
▶Respect for Human Rights(p.33)
Respect for Human Rights
Initiatives with Suppliers
2-26 Mechanisms for seeking advice and raising concerns Compliance ▶Compliance(p.63)
Respect for Human Rights
Initiatives with Suppliers
2-27 Compliance with laws and regulations Environmental Data ▶ESG Data(p.70)
2-28 Membership associations Stakeholder Engagement & External Recognition -
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Stakeholder Engagement & External Recognition ▶Fostering a Culture that Empowers Individuals(p.32)
Investors
Supply Chain Management
Fostering a culture that empowers individuals (Work Environment)
2-30 Collective bargaining agreements Fostering a culture that empowers individuals (Work Environment) -

Material Topics

GRI standard Disclosure number Disclosure Website Integrated Report 2026
GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality (Material Issues) ▶Materiality(p.22)
3-2 List of material topics Materiality (Material Issues) ▶Materiality(p.22)
▶Material Issues and Measures(p.23)
3-3 Management of material topics Materiality (Material Issues) ▶Material Issues and Measures(p.23)

Topic Standards

GRI standard Disclosure number Disclosure Website Integrated Report 2026
GRI 101: Biodiversity 2024 101-1 Policies to halt and reverse biodiversity loss Biodiversity Conservation ▶Environmental Strategies for Realizing a Sustainable Society(p.34)
101-2 Management of biodiversity impacts Biodiversity Conservation -
101-3 Access and benefit-sharing - -
101-4 Identification of biodiversity impacts Biodiversity Conservation -
101-5 Locations with biodiversity impacts - -
101-6 Direct drivers of biodiversity loss Biodiversity Conservation -
Environmental Data
101-7 Changes to the state of biodiversity Biodiversity Conservation -
101-8 Ecosystem services - -
GRI standard Disclosure number Disclosure Website Integrated Report 2026
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed IR Documents ▶Financial Highlights(p.66)
▶Summary of Key Management Indicators(p.68-69)
Tax Management
201-2 Financial implications and other risks and opportunities due to climate change TCFD/TNFD ▶Environmental Strategies for Realizing a Sustainable Society(p.38-39)
201-3 Defined benefit plan obligations and other retirement plans - -
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 Employee Data ▶ESG Data(p.71)
202-2 Proportion of senior management hired from the local community Governance Data ▶ESG Data(p.72)
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported Social Contributions -
203-2 Significant indirect economic impacts - -
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Supplier Assessment Program -
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption Compliance -
205-2 Communication and training about anti-corruption policies and procedures Compliance ▶Compliance(p.63)
▶ESG Data(p.72)
205-3 Confirmed incidents of corruption and actions taken Initiatives with Suppliers -
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -
GRI 207: Tax 2019 207-1 Approach to tax Tax Management -
207-2 Tax governance, control, and risk management Tax Management -
207-3 Stakeholder engagement and management of concerns related to tax Tax Management -
207-4 Country-by-country reporting Tax Management -
GRI standard Disclosure number Disclosure Website Integrated Report 2026
GRI 301: Materials 2016 301-1 Materials used by weight or volume - -
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 Environmental Data ▶Non-Financial Highlights(p.67)
▶ESG Data(p.70)
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity - -
302-4 Reduction of energy consumption Environmental Data ▶Non-Financial Highlights(p.67)
▶ESG Data(p.70)
Action on Climate Change
302-5 Reductions in energy requirements of products and services - -
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource Resource Recycling ▶Responding to TCFD and TNFD(p.38-39)
TCFD/TNFD
303-2 Management of water discharge related impacts Pollution Prevention & Chemical Substance Management -
303-3 Water withdrawal Environmental Data ▶ESG Data(p.70)
303-4 Water discharge Environmental Data ▶ESG Data(p.70)
303-5 Water consumption Environmental Data ▶ESG Data(p.70)
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Environmental Data ▶ESG Data(p.70)
305-2 Energy indirect (Scope 2) GHG emissions Environmental Data ▶ESG Data(p.70)
305-3 Other indirect (Scope 3) GHG emissions Environmental Data ▶ESG Data(p.70)
305-4 GHG emissions intensity Environmental Data ▶Non-Financial Highlights(p.67)
305-5 Reduction of GHG emissions Environmental Strategy ▶Material Issues and Measures(p.23)
Action on Climate Change
Materiality (Material Issues)
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environmental Data ▶ESG Data(p.70)
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts Resource Recycling ▶Promoting Resource Circulation(p.37)
306-2 Management of significant waste-related impacts Resource Recycling ▶Promoting Resource Circulation(p.37)
306-3 Waste generated Resource Recycling ▶ESG Data(p.70)
Environmental Data
306-4 Waste diverted from disposal Resource Recycling ▶ESG Data(p.70)
Environmental Data
306-5 Waste directed to disposal Resource Recycling ▶ESG Data(p.70)
Environmental Data
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria Supplier Assessment Program -
308-2 Negative environmental impacts in the supply chain and actions taken Supplier Assessment Program -
GRI standard Disclosure number Disclosure Website Integrated Report 2026
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Employee Data ▶ESG Data(p.71)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Fostering a culture that empowers individuals (Work Environment) -
401-3 Parental leave Employee Data ▶ESG Data(p.71)
Fostering a culture that empowers individuals (Diversity, Equity & Inclusion)
GRI 402: Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes - -
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Workplace Environment, Health & Safety -
ISO Certification (ISO/TISAX)
403-2 Hazard identification, risk assessment, and incident investigation Workplace Environment, Health & Safety -
Alps Alpine Group Code of ConductOpen PDF file in New Window
403-3 Occupational health services Workplace Environment, Health & Safety -
403-4 Worker participation, consultation, and communication on occupational health and safety Workplace Environment, Health & Safety -
403-5 Worker training on occupational health and safety Workplace Environment, Health & Safety -
403-6 Promotion of worker health Workplace Environment, Health & Safety -
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Workplace Environment, Health & Safety -
403-8 Workers covered by an occupational health and safety management system Workplace Environment, Health & Safety -
ISO Certification (ISO/TISAX)
403-9 Work-related injuries Workplace Environment, Health & Safety ▶ESG Data(p.71)
Employee Data
403-10 Work-related ill health Workplace Environment, Health & Safety -
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Employee Data ▶ESG Data(p.71)
404-2 Programs for upgrading employee skills and transition assistance programs Attracting and Developing Value-Creating Human Resources ▶Attracting and Developing Value-Creating Human Resources(p.31)
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 Corporate Governance ▶Corporate Governance(p.55)
▶ESG Data(p.71-72)
Governance Data
Employee Data
405-2 Ratio of basic salary and remuneration of women to men Employee Data ▶ESG Data(p.71)
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken Respect for Human Rights ▶Respect for Human Rights(p.33)
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 Respect for Human Rights ▶Respect for Human Rights(p.33)
Supplier Assessment Program
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor Respect for Human Rights ▶Respect for Human Rights(p.37)
Supplier Assessment Program
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Respect for Human Rights ▶Respect for Human Rights(p.37)
Supplier Assessment Program
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures - -
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 Biodiversity Conservation -
Stakeholder Engagement & External Recognition
Social Contributions
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 Supplier Assessment Program -
414-2 Negative social impacts in the supply chain and actions taken Supplier Assessment Program -
GRI 415: Public Policy 2016 415-1 Political contributions Governance Data ▶ESG Data(p.72)
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories Product Quality & Safety -
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 Initiatives with Suppliers -
Product Quality & Safety
Pollution Prevention & Chemical Substance Management
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 - -