Sysmex : P73 Guideline Comparison Table

GUIDELINE COMPARISON TABLE

• GRI IndexSASB Index

Sustainability Management	Society	Environment	Governance	External Evaluation	Performance Data / Independent	Guideline
Practitioner's Assurance	Comparison Table

GRI Index

General Standard Disclosures (Core)

Disclosure	Requirements	References
numbers
Organizational Profile
102-01	a. Name of the organization.	▶ Company Profile
102-02	a. A description of the organization's activities.	▶ Company Profile
	b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.	▶ Products & Solutions
102-03	a. Location of the organization's headquarters.	▶ Company Profile
102-04	a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics	▶ Company Profile
	covered in the report.	▶ Subsidiaries, Associated Foundation
102-05	a. Nature of ownership and legal form.	▶ Company Profile
		▶ Sysmex Report (Integrated Report)
102-06	a. Markets served, including:	▶ Company Profile
	i. geographic locations where products and services are offered;	▶ Information for Stakeholders

1. sectors served;
2. types of customers and beneficiaries.

102-07	a. Scale of the organization, including:	▶ Company Profile
	i. total number of employees;	▶ Offices
	ii. total number of operations;	▶ Financial Information

1. net sales (for private sector organizations) or net revenues (for public sector organizations);
2. total capitalization (for private sector organizations) broken down in terms of debt and equity;
3. quantity of products or services provided.

102-08	a. Total number of employees by employment contract (permanent and temporary), by gender.	▶ Social Data
	b. Total number of employees by employment contract (permanent and temporary), by region.
	c. Total number of employees by employment type (full-time and part-time), by gender.
	d. Whether a significant portion of the organization's activities are performed by workers who are not employees. If applicable, a description of the nature and
	scale of work performed by workers who are not employees.
	e. Any significant variations in the numbers reported in Disclosures 102-8-a,102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
	f. An explanation of how the data have been compiled, including any assumptions made.
102-09	a. A description of the organization's supply chain, including its main elements as they relate to the organization's activities, primary brands, products, and services.	▶ Press Release
102-10	a. Significant changes to the organization's size, structure, ownership, or supply chain, including:	▶ Operating Risks
	i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;	▶ Press Release

1. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
2. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

102-11	a. Whether and how the organization applies the Precautionary Principle or approach.	▶ Basic Policy and Structure
		▶ Risk Management Structure
		▶ Response to Risks Related to Business Continuity
		▶ Environmental Management
102-12	a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.	The United Nations Global Compact, TCFD, Universal Declaration of
		Human Rights, ILO Declaration on Fundamental
102-13	a. A list of the main memberships of industry or other associations, and national or international advocacy organizations.	▶ Members of Japan Association of Clinical Reagents Industries (Japanese)

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GUIDELINE COMPARISON TABLE

• GRI IndexSASB Index

	Sustainability Management	Society	Environment	Governance	External Evaluation	Performance Data / Independent	Guideline
	Practitioner's Assurance	Comparison Table
Strategy
102-14	a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability	▶ Sysmex Report (CEO Message)
	to the organization and its strategy for addressing sustainability.
102-15	a. A description of key impacts, risks, and opportunities.				▶ Sysmex Report (CEO Message, Sysmex's Value Creation,
						Corporate Governance)
						▶ Environmental Management
Ethics and Integrity
102-16	a. A description of the organization's values, principles, standards, and norms of behavior.			▶ Corporate Philosophy and Core Behaviors
102-17	a. A description of internal and external mechanisms for:				▶ Compliance Management
	i. seeking advice about ethical and lawful behavior, and organizational integrity;
	ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.
Governance
102-18	a. Governance structure of the organization, including committees of the highest governance body.			▶ Corporate Governance
	b. Committees responsible for decision-making on economic, environmental, and social topics.			▶ Risk Management Structure
						▶ Environmental Management
Stakeholder Engagement
102-34	a. Total number and nature of critical concerns that were communicated to the highest governance body.			▶ Status of Sustainability Targets
	b. Mechanism(s) used to address and resolve critical concerns.				▶ Compliance Management
102-40	a. A list of stakeholder groups engaged by the organization.				▶ Communication with Stakeholders
102-41	a. Percentage of total employees covered by collective bargaining agreements.				▶ Respect for Human Rights
102-42	a. The basis for identifying and selecting stakeholders with whom to engage.				▶ Sysmex Report (Stakeholder Engagement)
102-43	a. The organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of	▶ Sysmex Report (Stakeholder Engagement)
	whether any of the engagement was undertaken specifically as part of the report preparation process.
102-44	a. Key topics and concerns that have been raised through stakeholder engagement, including:			▶ Materiality
	i. how the organization has responded to those key topics and concerns, including through its reporting;
	ii. the stakeholder groups that raised each of the key topics and concerns.
Reporting Practice
102-45	a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.			▶ Editorial Policy
	b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.		▶ Offices
						▶ Subsidiaries, Associated Foundation
102-46	a. An explanation of the process for defining the report content and the topic Boundaries.			▶ Materiality
	b. An explanation of how the organization has implemented the Reporting Principles for defining report content.			▶ Editorial Policy
102-47	a. A list of the material topics identified in the process for defining report content.			▶ Materiality
102-48	a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.			▶ Environmental Data	Some figures have been revised from previous
						▶ Social Data	reporting, owing to changes in calculation methods.
102-49	a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.			▶ Materiality
102-50	a. Reporting period for the information provided.					▶ Editorial Policy
102-51	a. If applicable, the date of the most recent previous report.				▶ Editorial Policy
102-52	a. Reporting cycle.					▶ Editorial Policy
102-53	a. The contact point for questions regarding the report or its contents.				▶ Editorial Policy
						▶ Inquiries regarding sustainability, corporate information,
							or other topics related to Sysmex website
102-54	a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:			-
	i. 'This report has been prepared in accordance with the GRI Standards: Core option';
	ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.

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GUIDELINE COMPARISON TABLE

• GRI IndexSASB Index

	Sustainability Management	Society	Environment	Governance	External Evaluation	Performance Data / Independent	Guideline
	Practitioner's Assurance	Comparison Table
102-55	a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.		▶ Editorial Policy
	b. For each disclosure, the content index shall include:				▶ GRI Index
	i. the number of the disclosure (for disclosures covered by the GRI Standards);
	ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
	iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
102-56	a. A description of the organization's policy and current practice with regard to seeking external assurance for the report.		▶ Independent Practitioner's Assurance
	b. If the report has been externally assured:
	i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has
	and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
	ii. The relationship between the organization and the assurance provider;
	iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.
Specific Standard Disclosures
Disclosure		Requirements				References
numbers
Management Approach
103-01	a. An explanation of why the topic is material.					▶ Materiality
	b. The Boundary for the material topic, which includes a description of:
	i. where the impacts occur;
	ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to
	the impacts through its business relationships.
	c. Any specific limitation regarding the topic Boundary.
103-02	a. An explanation of how the organization manages the topic.				▶ Basic Policy and Structure
	b. A statement of the purpose of the management approach.				▶ Materiality
	c. A description of the following, if the management approach includes that component:
	i. Policies
	ii. Commitments
	iii. Goals and targets
	iv. Responsibilities
	v. Resources
	vi. Grievance mechanisms
	vii. Specific actions, such as processes, projects, programs and initiatives
103-03	a. An explanation of how the organization evaluates the management approach, including:			▶ Basic Policy and Structure
	i. the mechanisms for evaluating the effectiveness of the management approach;			▶ Materiality
	ii. the results of the evaluation of the management approach;
	iii. any related adjustments to the management approach.
Resolution of Medical Issues through Products and Services
Indirect Economic Impacts
203-01	a. Extent of development of significant infrastructure investments and services supported.			▶ Sysmex Report (Sysmex's Value Creation)
	b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.		▶ Resolution of Medical Issues through Innovation
	c. Whether these investments and services are commercial, in-kind, or pro bono engagements.			▶ Improvement in Accessibility to Healthcare
						▶ Pursuit of Quality and Trust
						▶ Strengthening of Supply Chain Management
						▶ Corporate Citizenship Activities
203-02	a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.		▶ Sysmex Report (Sysmex's Value Creation)
	b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards,	▶ Resolution of Medical Issues through Innovation
	protocols, and policy agendas.					▶ Improvement in Accessibility to Healthcare
						▶ Pursuit of Quality and Trust
						▶ Strengthening of Supply Chain Management
						▶ Corporate Citizenship Activities

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GUIDELINE COMPARISON TABLE

• GRI IndexSASB Index

	Sustainability Management	Society	Environment	Governance	External Evaluation	Performance Data / Independent	Guideline
	Practitioner's Assurance	Comparison Table
Local Communities
413-01	a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:	▶ Sysmex Report (Sysmex's Value Creation)
	i. social impact assessments, including gender impact assessments, based on participatory processes;			▶ Resolution of Medical Issues through Innovation
	ii. environmental impact assessments and ongoing monitoring;				▶ Improvement in Accessibility to Healthcare
	iii. public disclosure of results of environmental and social impact assessments;				▶ Corporate Citizenship Activities
	iv. local community development programs based on local communities' needs;
	v. stakeholder engagement plans based on stakeholder mapping;
	vi. broad based local community consultation committees and processes that include vulnerable groups;
	vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
	viii. formal local community grievance processes.
413-02	a. Operations with significant actual and potential negative impacts on local communities, including:
	i. the location of the operations;
	ii. the significant actual and potential negative impacts of operations.
Responsible Provision of Products and Services
Procurement Practices
204-1	a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation		▶ Strengthening of Supply Chain Management
	(such as percentage of products and services purchased locally).
	b. The organization's geographical definition of 'local'.
	c. The definition used for 'significant locations of operation'.
Supplier Environmental Assessment
308-02	a. Number of suppliers assessed for environmental impacts.				▶ Strengthening of Supply Chain Management
	b. Number of suppliers identified as having significant actual and potential negative environmental impacts.			▶ Environmental Consideration through Product Lifecycle
	c. Significant actual and potential negative environmental impacts identified in the supply chain.
	d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as
	a result of assessment.
	e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as
	a result of assessment, and why.
Supplier Social Assessment
414-02	a. Number of suppliers assessed for social impacts.					▶ Strengthening of Supply Chain Management
	b. Number of suppliers identified as having significant actual and potential negative social impacts.
	c. Significant actual and potential negative social impacts identified in the supply chain.
	d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as
	a result of assessment.
	e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as
	a result of assessment, and why.
Customer Health and Safety
416-02	a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and	▶ Important Product Notices (only Japanese site)
	services within the reporting period, by:
	i. incidents of non-compliance with regulations resulting in a fine or penalty;
	ii. incidents of non-compliance with regulations resulting in a warning;
	iii. incidents of non-compliance with voluntary codes.
	b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
Marketing and Labeling
417-02	a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:	▶ Important Product Notices (only Japanese site)
	i. incidents of non-compliance with regulations resulting in a fine or penalty;
	ii. incidents of non-compliance with regulations resulting in a warning;
	iii. incidents of non-compliance with voluntary codes.
	b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

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GUIDELINE COMPARISON TABLE

• GRI IndexSASB Index

	Sustainability Management	Society	Environment	Governance	External Evaluation	Performance Data / Independent	Guideline
	Practitioner's Assurance	Comparison Table
Realization of an Attractive Workplace
Employment
401-01	a. Total number and rate of new employee hires during the reporting period, by age group, gender and region.			▶ Social Data	Some employment data is not disclosed
	b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.					for reasons of confidentiality.
401-03	a. Total number of employees that were entitled to parental leave, by gender.				▶ Social Data	Some employment data is not disclosed
	b. Total number of employees that took parental leave, by gender.						for reasons of confidentiality.
	c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
	d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
	e. Return to work and retention rates of employees that took parental leave, by gender.
Occupational Health and Safety
403-1	a. A statement of whether an occupational health and safety management system has been implemented, including whether:		▶ Promotion of Health and Occupational Safety
	i. the system has been implemented because of legal requirements and, if so, a list of the requirements
	ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so,
	a list of the standards/guidelines.
	b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of
	whether and, if so, why any workers, activities, or workplaces are not covered.
403-4	a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and	▶ Promotion of Health and Occupational Safety
	safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
	b. Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency,
	decision-making authority, and whether and, if so, why any workers are not represented by these committees.
403-5	a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards,	▶ Promotion of Health and Occupational Safety
	hazardous activities, or hazardous situations.
403-6	a. An explanation of how the organization facilitates workers' access to non-occupational medical and healthcare services, and the scope of access provided.	▶ Promotion of Health and Occupational Safety
	b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks,
	including the specific health risks addressed, and how the organization facilitates workers' access to these services and programs.
403-9	a. For all employees:					▶ Promotion of Health and Occupational Safety
	i. The number and rate of fatalities as a result of work-related injury;
	ii. The number and rate of high-consequencework-related injuries (excluding fatalities);
	iii. The number and rate of recordable work-related injuries;
	iv. The main types of work-related injury;
	v. The number of hours worked.
	b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
	i. The number and rate of fatalities as a result of work-related injury;
	ii. The number and rate of high-consequencework-related injuries (excluding fatalities);
	iii. The number and rate of recordable work-related injuries;
	iv. The main types of work-related injury;
	v. The number of hours worked.
	c. The work-related hazards that pose a risk of high-consequence injury, including:
	i. how these hazards have been determined;
	ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
	iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
	d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
	e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
	f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
	g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

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