GRI Standards Content Index

GRI 2 : General Disclosures 2021

No. DISCLOSURE LOCATION
1. The organization and its reporting practices
2-1 Organizational details

Company Outline

Locations Japan and Global

2-2 Entities included in the organization's sustainability reporting

Annual Securities Report FY2025
The structure of the Group’s businesses(P7)
4 Information on Subsidiaries and Affiliates(P8)

2-3 Reporting period, frequency and contact point

IR Library

Contact Us

2-4 Restatements of information -
2-5 External assurance -
2. Activities and workers
2-6 Activities, value chain and other business relationships

About Socionext

Annual Securities Report FY2025
3 Description of Business(P5)
Custom SoC design flow by business model(P5)

Procurement Management

2-7 Employees

Sustainability Repoprt 2025
S: Society(P113)

2-8 Workers who are not employees

Sustainability Repoprt 2025
S: Society(P113)

3. Governance
2-9 Governance structure and composition

Sustainability Repoprt 2025
Corporate Governance(P78)

2-10 Nomination and selection of the highest governance body

Sustainability Repoprt 2025
Policy on Election and Dismissal of Directors(P89)

2-11 Chair of the highest governance body

Sustainability Repoprt 2025
The Company’s Business Execution and Monitoring System(P80)
(5)Lead Independent Outside Director(P81)

2-12 Role of the highest governance body in overseeing the management of impacts

Sustainability Repoprt 2025
Materiality Map(P10)

2-13 Delegation of responsibility for managing impacts

Sustainability Repoprt 2025
Corporate Governance Structure(P80)
The Company’s Business Execution and Monitoring System(P80)

2-14 Role of the highest governance body in sustainability reporting

Sustainability Repoprt 2025
(1)Board of Directors(P80)
(6)Management Committee(P81)

2-15 Conflicts of interest

Corporate Governance Report
[Principle 1-4 Cross-shareholdings], [Principle 1-7 Related-Party Transactions](P2)
[Status of Major Shareholders](P8)

Status of Directors

2-16 Communication of critical concerns

Sustainability Repoprt 2025
Risk Management(P100)
Internal Control(P95)
Compliance - Status of Whistle-blowing(P123)

2-17 Collective knowledge of the highest governance body

Sustainability Repoprt 2025
Skill matrix of Directors(P83)

Corporate Governance Report
[Supplementary Principle 4-14-2 Training Policies for Directors](P6)

2-18 Evaluation of the performance of the highest governance body

Corporate Governance Report
[Supplementary Principle 4-11-3 Analysis and Evaluation of the Effectiveness of the Board of Directors as a Whole](P5)

2-19 Remuneration policies

Sustainability Repoprt 2025
Compensation for Directors(P83)

2-20 Process to determine remuneration

Sustainability Repoprt 2025
(3)Process for Determining compensation(P84)

2-21 Annual total compensation ratio

Sustainability Repoprt 2025
Compensation(P122)

4. Strategy, policies and practices
2-22 Statement on sustainable development strategy

Management Commitment

2-23 Policy commitments

Sustainability Repoprt 2025
United Nations Global Compact(P13)
Sustainability Philosophy and Policy(P9)
Supply Chain Management Structure(P60)
Procurement Management(P60)

2-24 Embedding policy commitments

Sustainability Repoprt 2025
Sustainability Philosophy and Policy(P9)
Procurement Management(P60)
Education and Training (Japan)(P116)
Compliance Education(P121)

2-25 Processes to remediate negative impacts

Sustainability Repoprt 2025
Establishment of Whistle-blowing System(P46)

2-26 Mechanisms for seeking advice and raising concerns

Internal Reporting System

Whistle-Blowing System

2-27 Compliance with laws and regulations

Sustainability Repoprt 2025
Compliance(P123)

2-28 Membership associations

Sustainability Repoprt 2025
United Nations Global Compact(P13)

Sustainability Repoprt 2025
Compliance - Status of political contributions and donations(P123)

5. Stakeholder engagement
2-29 Approach to stakeholder engagement

Sustainability Repoprt 2025
Materiality Identification(P10)

2-30 Collective bargaining agreements

Sustainability Repoprt 2025
Labor-Management Relations(P49)
Composition ratio of Employees (Japan)(P115)

GRI 3 : Material Topics 2021

No. DISCLOSURE LOCATION
Material Topics 2021
3-1 Process to determine material topics

Sustainability Repoprt 2025
Materiality Identification(P10)

3-2 List of material topics

Sustainability Repoprt 2025
Materiality Identification(P10)

3-3 Management of material topics

Sustainability Repoprt 2025
Materiality Identification(P10)

GRI 201 to 418 : Topic Standard

Economic
No. DISCLOSURE LOCATION
GRI 201 : Economic Performance 2016
201-1 Direct economic value generated and distributed

Annual Securities Report FY2025
(1)Non-Consolidated Financial Statements(P148)

201-2 Financial implications and other risks and opportunities due to climate change

Sustainability Repoprt 2025
Risks and Opportunities and Scenario analysis(P25)
Risk Management(P100)

201-3 Defined benefit plan obligations and other retirement plans

Annual Securities Report FY2025
Retirement benefits(P134)

201-4 Financial assistance received from government

Annual Securities Report FY2025
(5)Shareholding by shareholder category(P80)

GRI 202 : Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Sustainability Repoprt 2025
Minimum Wage(P114)
Wage management(P49)

New Initiatives for Maximizing Human Capital

202-2 Proportion of senior management hired from the local community n/a
GRI 203 : Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported

Sustainability Repoprt 2025
Social Contribution Activities(P58)

203-2 Significant indirect economic impacts

Sustainability Repoprt 2025
Social Contribution Activities(P58)

GRI 204 : Procurement Practices 2016
204-1 Proportion of spending on local suppliers n/a
GRI 205 :Anti-corruption 2016
205-1 Operations assessed for risks related to corruption

Sustainability Repoprt 2025
Internal Control(P95)
Risk Management(P100)
Compliance(P123)

205-2 Communication and training about anti-corruption policies and procedures

Sustainability Repoprt 2025
Compliance(P123)
Compliance education e-Learning participation rate(P55)
Training Policies for Directors(P90)
Supply Chain Management Structure(P60)

205-3 Confirmed incidents of corruption and actions taken

Sustainability Repoprt 2025
Compliance(P123)
Supply Chain Management Structure(P60)
Compliance education e-Learning participation rate(P55)

GRI 206 : Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Sustainability Repoprt 2025
Compliance(P101)
Compliance(P123)

GRI 207 :Tax 2019
207-1 Approach to tax

Sustainability Repoprt 2025
Global Tax Policy(P106)

207-2 Tax governance, control, and risk management

Sustainability Repoprt 2025
Corporate Governance Structure(P80)
Global Tax Policy(P106)
Internal Control(P95)
Risk Management(P100)
(8)Internal Audit Department(P82)
Whistle-Blowing System(P103)

Annual Securities Report FY2025
Independent Auditor’s Report and Internal Control Audit Report(P164)

207-3 Stakeholder engagement and management of concerns related to tax

Sustainability Repoprt 2025
Global Tax Policy(P106)

207-4 Country-by-country reporting

Annual Securities Report FY2025
4 Information on Subsidiaries and Affiliates(P8)
5 Employees(P9)
2)Non-Consolidated Statements of Income(P150)
2 Non-consolidated Financial Statements, Etc.(P148)
2.Reconciliation between the normal effective statutory tax rate and the actual effective tax rate after applying tax effect accounting(P157)
[Cover]

Environment
No. DISCLOSURE LOCATION
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

Sustainability Repoprt 2025
Approach to Sustainability Information Disclosure(P11)
Energy management in Business activities (Global)(P110)
Reduction of Energy Consumption (Global)(P110)

302-2 Energy consumption outside of the organization

Sustainability Repoprt 2025
GHG Emissions (Global)(P109)
Reduction of Energy Consumption (Global)(P110)

302-3 Energy intensity

Sustainability Repoprt 2025
[GHG Emissions per 100 million yen unit of net sales](P32)

302-4 Reduction of energy consumption

Sustainability Repoprt 2025
Reduction in Energy Use(P35)
Reduction of Energy Consumption (Global)(P110)

302-5 Reductions in energy requirements of products and services

Sustainability Repoprt 2025
Specific actions regarding optimizing power consumption and reducing GHG emissions in customer products(P29)

GRI 303 : Water and Effluents 2018
303-1 Interactions with water as a shared resource

Sustainability Repoprt 2025
Environment Policy(P21)
Efforts to conserve water Resources(P36)

303-2 Management of water discharge-related impacts

Sustainability Repoprt 2025
Efforts to conserve water Resources(P36)

303-3 Water withdrawal

Sustainability Repoprt 2025
Water Consumption (Global)(P111)

303-4 Water discharge

Sustainability Repoprt 2025
Wastewater discharge by destination (Global)(P112)

303-5 Water consumption

Sustainability Repoprt 2025
Water Consumption (Global)(P111)
Wastewater discharge by destination (Global)(P112)
Efforts to conserve water Resources(P36)

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 -
304-2 Significant impacts of activities, products, and services on biodiversity -
304-3 Habitats protected or restored -
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 Repoprt 2025
GHG Emissions (Global)(P109)
*GHG emissions are calculated by multiplying the company's gas consumption purchased from each gas supplier by its basic unit (gas emission coefficient).
*"Emission factors by gas company" published by the Ministry of the Environment of Japan are used for the basic unit.

305-2 Energy indirect (Scope 2) GHG emissions

Sustainability Repoprt 2025
GHG Emissions (Global)(P109)
*GHG emissions are calculated as electric power consumption x basic unit.
*Unit emissions (Japan) are based on "Alternative values for emission factors by electric power company" published by the the Ministry of the Environment of Japan. The basic unit (outside Japan) is based on the "Emission Basic Unit Database: b. Basic Unit of Power in the World" published by the the Ministry of the Environment of Japan.

305-3 Other indirect (Scope 3) GHG emissions

Sustainability Repoprt 2025
GHG Emissions (Global)(P109)

305-4 GHG emissions intensity

Sustainability Repoprt 2025
[GHG Emissions per 100 million yen unit of net sales](P32)

305-5 Reduction of GHG emissions

Sustainability Repoprt 2025
Specific actions regarding the Transition Plan(P28)

305-6 Emissions of ozone-depleting substances (ODS) We do not emit ozone-depleting substances (ODS) such as CFCs, HCFCs, halons, and methyl bromide.
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Sustainability Repoprt 2025
GHG Emissions (Global)(P109)
Management of chemical substance (Global)(P111)

GRI 306 : Waste 2020
306-1 Waste generation and significant waste-related impacts

Sustainability Repoprt 2025
Environment Policy(P21)
Management of Waste(P35)

306-2 Management of significant waste-related impacts

Sustainability Repoprt 2025
Environment Policy(P21)
Management of Waste(P35)

306-3 Waste generated

Sustainability Repoprt 2025
Reduction of Waste (Global)(P111)

306-4 Waste diverted from disposal

Sustainability Repoprt 2025
Reduction of Waste (Global)(P111)

306-5 Waste directed to disposal

Sustainability Repoprt 2025
Reduction of Waste (Global)(P111)
Management of Waste(P35)

GRI 308 : Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria

Sustainability Repoprt 2025
Procurement Management(P60-P70)

308-2 Negative environmental impacts in the supply chain and actions taken

Sustainability Repoprt 2025
Procurement Management(P60-P70)

Social
No. DISCLOSURE LOCATION
GRI 401 : Employment 2016
401-1 New employee hires and employee turnover

Sustainability Repoprt 2025
Gender Composition of New graduates (Japan)(P113)
Gender Composition of Career hires (Japan)(P114)
Employee Turnover (Japan)(P115)

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave

Sustainability Repoprt 2025
Work-Life Balance Initiatives (Japan)(P117)

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

Sustainability Repoprt 2025
Health and Safety(P50)
Health and Productivity Management(P51)

403-2 Hazard identification, risk assessment, and incident investigation

Sustainability Repoprt 2025
Health and Safety Promotion Structure(P50)
Main Actions on Health and Safety(P50)

403-3 Occupational health services

Sustainability Repoprt 2025
Main Actions on Health and Safety(P50)

403-4 Worker participation, consultation, and communication on occupational health and safety

Sustainability Repoprt 2025
Health and Safety(P50)

403-5 Worker training on occupational health and safety

Sustainability Repoprt 2025
(2)Health and Safety education(P50)

403-6 Promotion of worker health

Sustainability Repoprt 2025
Health and Productivity Management(P51)

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Sustainability Repoprt 2025
Health and Productivity Management(P51)

403-8 Workers covered by an occupational health and safety management system

Sustainability Repoprt 2025
Health and Safety(P50)

403-9 Work-related injuries

Sustainability Repoprt 2025
Health and Safety(P117)
Work-Life Balance Initiatives (Japan)(P117)

403-10 Work-related ill health -
GRI 404 : Training and Education 2016
404-1 Average hours of training per year per employee

Sustainability Repoprt 2025
Education and Training (Japan)(P116)
Transition of Engineers who meet the criteria
(Index based on the number of employees in the Fiscal Year ended March 2023 (100))(P116)

404-2 Programs for upgrading employee skills and transition assistance programs

Sustainability Repoprt 2025
Main Actions on Human Resource Development(P41)
Diversity and Inclusion(P47)

404-3 Percentage of employees receiving regular performance and career development reviews

Sustainability Repoprt 2025
Personnel and Evaluation Systems(P40)
(iii) Human resource development program for skill acquisition(P43)

GRI 405 : Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees

Sustainability Repoprt 2025
G: Governance(P120)
Diversity and Inclusion(P47)
S: Society(P113)

405-2 Ratio of basic salary and remuneration of women to men

Sustainability Repoprt 2025
Wage Differences between Males and Females (Japan)(P116)

GRI 406 : Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken

Sustainability Repoprt 2025
Human Rights(P45)
Compliance - Status of Whistle-blowing(P123)

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 Repoprt 2025
Human Rights(P45)
Procurement Management(P60)

GRI 408 : Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor

Sustainability Repoprt 2025
Human Rights(P45)
Procurement Management(P60)

GRI 409 : Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Sustainability Repoprt 2025
Human Rights(P45)
Procurement Management(P60)

GRI 410 : Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures -
GRI 411 : Indigenous Rights 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 Repoprt 2025
Social Contribution Activities(P58)

413-2 Operations with significant actual and potential negative impacts on local communities n/a
GRI 414 : Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria

Sustainability Repoprt 2025
Procurement Management(P60)

414-2 Negative social impacts in the supply chain and actions taken

Sustainability Repoprt 2025
Supply Chain Management(P61)

GRI 415 : Public Policy 2016
415-1 Political contributions

Sustainability Repoprt 2025
Promotion of Fair business transactions(P105)

GRI 416 : Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories

Sustainability Repoprt 2025
Concept and Initiatives to Protect Customer Safety and Health(P76)

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

Sustainability Repoprt 2025
Product Recall Information (Global)(P77)

GRI 417 : Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling

Sustainability Repoprt 2025
Quality and Reliability(P74)

417-2 Incidents of non-compliance concerning product and service information and labeling n/a
417-3 Incidents of non-compliance concerning marketing communications n/a
GRI 418 : Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Sustainability Repoprt 2025
Information Security/Protection of Personal Information(P107)
Compliance(P123)