GRI Standards 2021 Content Index
COMSYS Holdings Corporation references the GRI Sustainability Reporting Standards 2021 published by the Global Reporting Initiative (GRI) in its sustainability disclosures. This Content Index maps our key disclosures to the corresponding GRI Standards.
- Standards applied:
GRI Sustainability Reporting Standards 2021
- Reporting period:
1 April 2024 – 31 March 2025 (some FY2026/3 activities included) Reporting boundary: COMSYS Holdings Corporation and its consolidated subsidiaries
- Key references:
Integrated Report 2025 / Securities Report (23rd term) / Corporate Governance Report (last updated 18 December 2025) / ESG Data Book / Policy PDFs URL: https://www.comsys-hd.co.jp/sustainability/
| GRI Standard No. | Disclosure Title | Source Document |
|---|---|---|
| GRI 2: General Disclosures 2021 | ||
| 2-1 | Organizational details | Securities Report p.1 ／ Integrated Report p.73 ／ Corporate Data |
| 2-2 | Entities included in the organization's sustainability reporting | Securities Report p.5–9 ／ Integrated Report p.4–5 |
| 2-3 | Reporting period, frequency and contact point | Securities Report p.1 ／ Integrated Report p.6（Editorial policy） |
| 2-5 | External assurance | Integrated Report p.50 ／ ESG Data Book ／ Independent Assurance Statement[PDF:125KB] |
| 2-6 | Activities, value chain and other business relationships | Securities Report p.5 ／ Integrated Report p.18–19 ／ Business |
| 2-7 | Employees | Securities Report p.92-96 ／ Integrated Report p.70 ／ ESG Data Book |
| 2-9 | Governance structure and composition | Integrated Report p.58–59 ／ Corporate Governance Report[PDF:369KB] p.6, p.11 ／ Corporate Governance |
| 2-10 | Nomination and selection of the highest governance body | Integrated Report p.60–61 ／ Corporate Governance Report[PDF:369KB] p.8–9, p.12 |
| 2-11 | Chair of the highest governance body | Corporate Governance Report[PDF:369KB] p.6, p.9 |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Securities Report p.13-14 ／ Integrated Report2025 p.49 ／ Corporate Governance |
| 2-13 | Delegation of responsibility for managing impacts | Integrated Report p.49, p.73（Organization chart） ／ Corporate Governance |
| 2-14 | Role of the highest governance body in sustainability reporting | Securities Report p.13-14 ／ Integrated Report2025 p.27, p.49 |
| 2-15 | Conflicts of interest | Corporate Governance Report[PDF:369KB] p.1（Principle 1-7 Related-party transactions, Principle 1-4 Cross-shareholdings） ／ Code of Conduct[PDF:301KB] |
| 2-16 | Communication of critical concerns | Integrated Report p.63 ／ Corporate Governance Report[PDF:369KB] p.14 |
| 2-17 | Collective knowledge of the highest governance body | Integrated Report p.60 ／ Corporate Governance Report[PDF:369KB] Appendix p.16（Skill matrix）, p.4 |
| 2-18 | Evaluation of the performance of the highest governance body | Integrated Report p.61 ／ Corporate Governance Report[PDF:369KB] p.4 |
| 2-19 | Remuneration policies | Integrated Report p.62–63 ／ Corporate Governance Report[PDF:369KB] p.10 |
| 2-20 | Process to determine remuneration | Corporate Governance Report[PDF:369KB] p.10, p.8–9 |
| 2-21 | Annual total compensation ratio | — |
| 2-22 | Statement on sustainable development strategy | Securities Report p.13-18 ／ Integrated Report p.10–15（Top message）, p.25（COMSYS Group 2030 Vision） ／ COMSYS Group 2030 Vision |
| 2-23 | Policy commitments | List of Policies |
| 2-24 | Embedding policy commitments | Integrated Report p.54–55 ／ List of Policies ／ Guidelines for Sustainability in Supply Chain[PDF:890KB] |
| 2-25 | Processes to remediate negative impacts | Integrated Report p.55 ／ Corporate Governance Report[PDF:369KB] p.13 |
| 2-26 | Mechanisms for seeking advice and raising concerns | Integrated Report p.55, p.63 ／ Corporate Governance Report[PDF:369KB] p.14 ／ Code of Conduct[PDF:301KB] |
| 2-27 | Compliance with laws and regulations | Integrated Report p.63 ／ ESG Data Book |
| 2-28 | Membership associations | Integrated Report p.9 ／ External Evaluations and Initiatives |
| 2-29 | Approach to stakeholder engagement | Integrated Report p.20–23 ／ Sustainability Aimed by the COMSYS Group |
| 2-30 | Collective bargaining agreements | Securities Report p.95 |
| GRI 3: Material Topics 2021 | ||
| 3-1 | Process to determine material topics | Integrated Report p.26–27 ／ Materiality |
| 3-2 | List of material topics | Securities Report p.15 ／ Integrated Report p.26–27 ／ Materiality |
| 3-3 | Management of material topics | Securities Report p.13-18 ／ Integrated Report p.28–29 ／ Materiality |
| GRI 200 Series: Economic | ||
| 201-1 | Direct economic value generated and distributed | Securities Report p.2-3 ／ Integrated Report p.66–69 |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Securities Report p.17-18 ／ Integrated Report p.48–53 |
| 201-3 | Defined benefit plan obligations and other retirement plans | Securities Report p.125-127（notes to consolidated financial statements – retirement benefits） ／ Corporate Governance Report[PDF:369KB] p.2 |
| 205-1 | Operations assessed for risks related to corruption | Corporate Governance Report[PDF:369KB] p.14 ／ Compliance Policy[PDF:176KB] ／ Code of Conduct[PDF:301KB] |
| 205-2 | Communication and training about anti-corruption policies and procedures | Integrated Report p.55 ／ Corporate Governance ／ Code of Conduct[PDF:301KB] |
| 205-3 | Confirmed incidents of corruption and actions taken | ESG Data Book |
| GRI 300 Series: Environmental | ||
| 302-1 | Energy consumption within the organization | Integrated Report p.50, p.67 ／ ESG Data Book |
| 302-3 | Energy intensity | ESG Data Book |
| 303-3 | Water withdrawal | Integrated Report p.16 ／ ESG Data Book |
| 303-4 | Water discharge | ESG Data Book |
| 305-1 | Direct (Scope 1) GHG emissions | Integrated Report p.51, p.53 ／ ESG Data Book ／ Independent Assurance Statement[PDF:125KB] |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Integrated Report p.50–53 ／ ESG Data Book ／ Independent Assurance Statement[PDF:125KB] |
| 305-3 | Other indirect (Scope 3) GHG emissions | Integrated Report p.53 ／ ESG Data Book |
| 305-4 | GHG emissions intensity | ESG Data Book |
| 306-3 | Waste generated | Integrated Report p.67 ／ ESG Data Book |
| 308-1 | New suppliers that were screened using environmental criteria | Integrated Report p.54 ／ Basic Procurement Policy[PDF:444KB] ／ Guidelines for Sustainability in Supply Chain[PDF:890KB] ／ Engagement with Suppliers |
| GRI 400 Series: Social | ||
| 401-1 | New employee hires and employee turnover | Integrated Report p.70 ／ ESG Data Book |
| 401-3 | Parental leave | Securities Report p.92-96 ／ Integrated Report p.42 ／ ESG Data Book |
| 403-1 | Occupational health and safety management system | ESG Data Book ／ Integrated Report p.47 ／ Health and Safety Policy[PDF:437KB] ／ Health, Safety, and Security |
| 403-9 | Work-related injuries | Integrated Report p.47 ／ ESG Data Book |
| 404-1 | Average hours of training per year per employee | Integrated Report p.70 ／ ESG Data Book |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Integrated Report p.40–43 ／ ESG Data Book ／ Human Capital Management |
| 405-1 | Diversity of governance bodies and employees | Securities Report p.96 ／ Integrated Report p.64–65, p.70 ／ Corporate Governance Report[PDF:369KB] p.6–8 ／ ESG Data Book |
| 405-2 | Ratio of basic salary and remuneration of women to men | Securities Report p.96 ／ Integrated Report p.43 ／ ESG Data Book |
| 406-1 | Incidents of discrimination and corrective actions taken | Integrated Report p.55 ／ ESG Data Book ／ Human Rights Policy[PDF:448KB] ／ Respect for Human Rights |
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Integrated Report p.55 ／ Human Rights Policy[PDF:448KB] ／ Guidelines for Sustainability in Supply Chain[PDF:890KB] ／ Respect for Human Rights |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Integrated Report p.55 ／ Human Rights Policy[PDF:448KB] ／ Guidelines for Sustainability in Supply Chain[PDF:890KB] |
| 414-1 | New suppliers that were screened using social criteria | Integrated Report p.54 ／ Basic Procurement Policy[PDF:444KB] ／ Guidelines for Sustainability in Supply Chain[PDF:890KB] ／ Respect for Human Rights |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Integrated Report p.63 ／ Information Security Policy[PDF:431KB] ／ Corporate Governance Report[PDF:369KB] p.15 |
This Content Index is based on the Company's principal disclosure documents available as of the date of publication. For the latest information, please refer to the respective pages on our website.
Contact
COMSYS Holdings Corporation, Sustainability Promotion Office
TEL: +81-3-3448-7017