GRI Standards Content Index

Sharp Corporation has reported in accordance with the GRI Standards for the period from April 1, 2025 to March 31, 2026.

GRI 1 used: GRI 1: Foundation 2021

Applicable GRI Sector Standard(s): As of the reporting period, no GRI Sector Standard directly applicable to our principal business of manufacturing electrical and electronic equipment has been published. We will consider applying an applicable Sector Standard when one is published.

GRI Content Index

This content index identifies where the GRI disclosures are reported in the Sustainability Report 2026 and other publicly available information.

List of Material Topics

The Sharp Group identified the following material topics for the reporting period. Management of each topic is described under “Identification and Monitoring of Material Issues” and in the relevant sections.

Addressing climate change
Resource reuse and circular economy initiatives
Management of pollutants
Management of water environments and resources
Human capital (human resource development, DE&I, occupational health and safety, human rights, etc.)
Product and service quality and consumer protection
Supply chain management

Correspondence between Material Topics and GRI Topic Standards

Material Topic	Corresponding Principal GRI Standards
Addressing climate change	GRI 201-2, GRI 302, GRI 305 (GRI 102 and GRI 103 effective January 1, 2027)
Resource reuse and circular economy initiatives	GRI 301, GRI 306
Management of pollutants	GRI 305-6, GRI 305-7, GRI 306
Management of water environments and resources	GRI 303
Human capital (human resource development, DE&I, occupational health and safety, human rights, etc.)	GRI 401–412
Product and service quality and consumer protection	GRI 416, GRI 417, GRI 418
Supply chain management	GRI 204, GRI 308, GRI 407–409, GRI 412, GRI 414

Note: GRI 101: Biodiversity 2024 is reflected in this index because it became effective on January 1, 2026. As GRI 102: Climate Change 2025 and GRI 103: Energy 2025 become effective on January 1, 2027, this index applies the currently effective GRI 201-2, GRI 302, and GRI 305.

GRI Standard / Disclosure	Disclosure	Location of Information	Reason for Omission / Explanation
General Disclosures
GRI 2: General Disclosures 2021	1. The organization and its reporting practices
	2-1 Organizational details	Corporate Profile Principal Consolidated Subsidiaries
	2-2 Entities included in the organization’s sustainability reporting	Principal Consolidated Subsidiaries
	2-3 Reporting period, frequency and contact point	Sustainability Report
	2-4 Restatements of information	Sustainability Report Environmental Management	Any significant restatements of information from previous reporting periods, and the reasons and effects of changes to the reporting scope or calculation methods, are described in the notes to the relevant data.
		Notes to Environmental, Social and Governance Data
		(Changes in calculation methods and scope)
	2-5 External assurance	Sustainability Report	The subject matter, scope and conclusions of third-party verification are described under “Third-Party Verification.”
	2. Activities and workers
	2-6 Activities, value chain and other business relationships	Corporate Profile Sharp and the SDGs
	2-7 Employees	Corporate Profile Human Resources Data
	2-8 Workers who are not employees	-	Information unavailable/incomplete: Consolidated data on workers who are not employees at domestic and overseas affiliates, by employment type and region, is not yet available. We will clarify the definition, reporting scope and calculation method and consider phased disclosure toward the 2027 report.
	3. Governance
	2-9 Governance structure and composition	Sustainability Management Corporate Governance
	2-10 Nomination and selection of the highest governance body	Corporate Governance
	2-11 Chair of the highest governance body	Corporate Governance
	2-12 Role of the highest governance body in overseeing the management of impacts	Sustainability Management Corporate Governance

	2-13 Delegation of responsibility for managing impacts	Sustainability Management
	2-14 Role of the highest governance body in sustainability reporting	Sustainability Management Corporate Governance
	2-15 Conflicts of interest	Corporate Governance Corporate Governance Report
	2-16 Communication of critical concerns	Risk Management Compliance
	2-17 Collective knowledge of the highest governance body	Sustainability Management Corporate Governance
	2-18 Evaluation of the performance of the highest governance body	Corporate Governance
	2-19 Remuneration policies	Corporate Governance Annual Securities Report
	2-20 Process to determine remuneration	Corporate Governance Annual Securities Report
	2-21 Annual total compensation ratio	－	Information unavailable/incomplete: Annual total compensation for the highest-paid individual and all employees is not compiled under a common calculation basis across countries, given differences in remuneration systems, currencies and employment conditions. We will define the calculation population and conversion method and consider whether disclosure is feasible for the 2027 report.
	4. Strategy, policies and practices
	2-22 Statement on sustainable development strategy	Message from the CEO
	2-23 Policy commitments	Sustainability Management Respect for Human Rights Compliance Business Philosophy and Business Creed
	2-24 Embedding policy commitments	Sustainability Management
	2-25 Processes to remediate negative impacts	Respect for Human Rights Promoting CSR across the Supply Chain Compliance
	2-26 Mechanisms for seeking advice and raising concerns	Respect for Human Rights Compliance
	2-27 Compliance with laws and regulations	Environmental Management Compliance
	2-28 Membership associations	Sustainability Management
	5. Stakeholder engagement
	2-29 Approach to stakeholder engagement	Sustainability Management
	2-30 Collective bargaining agreements	Respect for Human Rights
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Sustainability Management
	3-2 List of material topics	Sustainability Management
	3-3 Management of material topics	Sustainability Management Climate Change Climate-related Disclosures Based on the TCFD Recommendations
	3-3 Management of material topics	Sustainability Management Resource Recycling
	3-3 Management of material topics	Sustainability Management Environmental Safety and Security
	3-3 Management of material topics	Sustainability Management Effective Use of Water Resources
	3-3 Management of material topics	Sustainability Management Human Resources Strategy, Development and Systems DE&I Management Occupational Safety, Health and Well-being Respect for Human Rights
	3-3 Management of material topics	Sustainability Management Quality and Safety Compliance
	3-3 Management of material topics	Sustainability Management Promoting CSR across the Supply Chain
Topic Standards 200: Economic
	201-3 Defined benefit plan obligations and other retirement plans	Annual Securities Report
	201-4 Financial assistance received from government	－	Information unavailable/incomplete: Group-wide data on financial assistance received from governments is not compiled by country and type. We will identify the transactions in scope and the functions responsible for data collection and consider whether disclosure is feasible for the 2027 report.
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	－	Information unavailable/incomplete: No standardized data is available to compare local minimum wages with standard entry-level wages by gender across countries and regions. We will define the scope of major operations and calculation methodology and consider whether disclosure is feasible for the 2027 report.
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community	Human Resources Data
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Community Engagement
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	－	Information unavailable/incomplete: A common methodology for identifying and assessing indirect economic impacts has not been established. We will define the scope of assessment and quantitative and qualitative indicators and consider whether disclosure is feasible for the 2027 report.
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	－	Information unavailable/incomplete: Definitions of significant locations of operation and “local” differ by region, and spending on local suppliers is not compiled on a consistent basis. We will clarify the definitions and reporting scope and consider whether disclosure is feasible for the 2027 report.
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	Sustainability Management Compliance
	205-3 Confirmed incidents of corruption and actions taken	Compliance	Confirmed incidents of corruption and actions taken during the reporting period are described under “Preventing Corruption in All Forms and Proper Handling of Donations.”
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance	Legal actions related to anti-competitive behavior are described under “Initiatives to Comply with Competition Laws.”
GRI 207: Tax 2019	207-1 Approach to tax	Compliance
	207-2 Tax governance, control, and risk management	Compliance
	207-3 Stakeholder engagement and management of concerns related to tax	Compliance
	207-4 Country-by-country reporting	Compliance	Confidentiality constraints: Country-by-country reports contain non-public business and tax information submitted to tax authorities and are therefore not disclosed. The tax and legal functions will continue to consider the scope of aggregated information that can be made public.
Topic Standards 300: Environmental
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Environmental Management Material Balance
	301-2 Recycled input materials used	Resource Recycling Material Balance
	301-3 Reclaimed products and their packaging materials	－	Information unavailable/incomplete: The weight and percentage of reclaimed products and packaging materials are not compiled globally by product category. We will define the categories and calculation method and consider whether disclosure is feasible for the 2027 report.
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Environmental Management Climate Change
	302-2 Energy consumption outside of the organization	Environmental Management Climate Change
	302-3 Energy intensity	Environmental Management Climate Change
	302-4 Reduction of energy consumption	Climate Change
	302-5 Reductions in energy requirements of products and services	Sharp and the SDGs Environmental Contribution through Products and Services
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Effective Use of Water Resources
	303-2 Management of water discharge-related impacts	Environmental Safety and Security Effective Use of Water Resources
	303-3 Water withdrawal	Environmental Management Effective Use of Water Resources
	303-4 Water discharge	Environmental Management Environmental Safety and Security Effective Use of Water Resources
	303-5 Water consumption	Environmental Management Effective Use of Water Resources
GRI 101: Biodiversity 2024	101-1 Policies to halt and reverse biodiversity loss	Biodiversity Conservation
	101-2 Management of biodiversity impacts	Biodiversity Conservation
	101-3 Access and benefit-sharing	－	Not applicable: No use of genetic resources or associated traditional knowledge subject to access and benefit-sharing requirements has been identified within the operations covered by this report.
	101-4 Identification of biodiversity impacts	Biodiversity Conservation
	101-5 Locations with biodiversity impacts	Biodiversity Conservation Material Balance
	101-6 Direct drivers of biodiversity loss	Resource Recycling Environmental Safety and Security Effective Use of Water Resources Biodiversity Conservation
	101-7 Changes to the state of biodiversity	Biodiversity Conservation
	101-8 Ecosystem services	Biodiversity Conservation Community Engagement
GRI 201: Economic Performance 2016 / GRI 305: Emissions 2016	201-2 Financial implications and other risks and opportunities due to climate change	Climate Change Climate-related Disclosures Based on the TCFD Recommendations
	305-1 Direct (Scope 1) GHG emissions	Environmental Management Climate Change
	305-2 Energy indirect (Scope 2) GHG emissions	Environmental Management Climate Change
	305-3 Other indirect (Scope 3) GHG emissions	Environmental Management Climate Change
	305-4 GHG emissions intensity	Climate Change
	305-5 Reduction of GHG emissions	Climate Change
	305-6 Emissions of ozone-depleting substances (ODS)	Environmental Management Environmental Safety and Security
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Environmental Management Environmental Safety and Security
	Voluntary early reference: GRI 102: Climate Change 2025	Climate Change
	Voluntary early reference: GRI 103: Energy 2025	Environmental Management Climate Change
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	Resource Recycling
	306-2 Management of significant waste-related impacts	Resource Recycling
	306-3 Waste generated	Environmental Management Resource Recycling
	306-4 Waste diverted from disposal	Environmental Management Resource Recycling
	306-5 Waste directed to disposal	Environmental Management Resource Recycling
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	Promoting CSR across the Supply Chain
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Promoting CSR across the Supply Chain
Topic Standards 400: Social
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	DE&I Management Human Resources Data
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	－	Information unavailable/incomplete: Benefit programs differ by country, region and employment category, and comparable data across major operations is not compiled consistently. We will define the benefit items and employment categories to be compared and consider whether disclosure is feasible for the 2027 report.
	401-3 Parental leave	Work-Life Balance Initiatives Human Resources Data
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	－	Information unavailable/incomplete: Notice periods for significant operational changes are managed in accordance with local laws and collective agreements, and are not compiled as a Group-wide minimum notice period. We will review the systems at major operations and consider whether disclosure is feasible for the 2027 report.
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Occupational Safety, Health and Well-being
	403-2 Hazard identification, risk assessment, and incident investigation	Occupational Safety, Health and Well-being
	403-3 Occupational health services	Occupational Safety, Health and Well-being
	403-4 Worker participation, consultation, and communication on occupational health and safety	Occupational Safety, Health and Well-being
	403-5 Worker training on occupational health and safety	Sustainability Management Occupational Safety, Health and Well-being
	403-6 Promotion of worker health	Occupational Safety, Health and Well-being
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety, Health and Well-being Promoting CSR across the Supply Chain
	403-8 Workers covered by an occupational health and safety management system	Occupational Safety, Health and Well-being
	403-9 Work-related injuries	Occupational Safety, Health and Well-being
	403-10 Work-related ill health	Occupational Safety, Health and Well-being
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	－	Information unavailable/incomplete: A common global platform for compiling training hours by gender and employee category has not been established. We will develop the scope and aggregation rules and consider phased disclosure toward the 2027 report.
	404-2 Programs for upgrading employee skills and transition assistance programs	Human Resources Strategy, Development and Systems
	404-3 Percentage of employees receiving regular performance and career development reviews	Human Resources Strategy, Development and Systems
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	DE&I Management Human Resources Data
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	－	Information unavailable/incomplete: Ratios of basic salary and total remuneration of women to men, adjusted for job category, grade and regional differences, are not compiled under a Group-wide standard. We will define the calculation conditions and scope and consider whether disclosure is feasible for the 2027 report.
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Respect for Human Rights Compliance
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 Promoting CSR across the Supply Chain
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	Respect for Human Rights Promoting CSR across the Supply Chain
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 Promoting CSR across the Supply Chain
GRI 410: Security Practices 2016	410-1 Security personnel trained in human rights policies or procedures	－	Not applicable: At our principal operations, security personnel are not managed as a separate employee category; therefore, there is no population for calculating the training percentage required by this disclosure.
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of Indigenous Peoples	Respect for Human Rights	No incidents of violations involving the rights of Indigenous Peoples were identified during the reporting period.
GRI 412: Human Rights Assessment 2016	412-1 Operations that have been subject to human rights reviews or impact assessments	Respect for Human Rights	RBA-based ESG self-assessments are conducted at all domestic and overseas production sites. See the relevant section for the scope and assessment items used for human rights impact assessment.
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Community Engagement	The relevant section describes dialogue with local communities, social contribution activities and consideration of impacts at our operations.
GRI 413: Local Communities 2016	413-2 Operations with significant actual and potential negative impacts on local communities	Community Engagement	Information unavailable/incomplete: A common standard for assessing actual and potential negative impacts on local communities across operations has not been established. We will define the assessment scope and criteria and consider whether disclosure is feasible for the 2027 report.
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	Promoting CSR across the Supply Chain
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Promoting CSR across the Supply Chain
GRI 415: Public Policy 2016	415-1 Political contributions	Compliance	Policies and performance related to political contributions are described under “Preventing Corruption in All Forms and Proper Handling of Donations.”
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	Quality and Safety
GRI 416: Customer Health and Safety 2016	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Quality and Safety	Incidents of non-compliance concerning the health and safety impacts of products and services are described under “Ensuring Quality and Safety.”
GRI 417: Marketing and Labeling 2016	417-1 Requirements for product and service information and labeling	Sharp and the SDGs Quality and Safety Compliance
	417-2 Incidents of non-compliance concerning product and service information and labeling	Compliance	Incidents of non-compliance concerning product and service information and labeling are described under “Appropriate Advertising and Compliance with Labeling-Related Laws.”
	417-3 Incidents of non-compliance concerning marketing communications	Compliance	Incidents of non-compliance concerning marketing communications are described under “Appropriate Advertising.”
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Compliance	Complaints concerning breaches of customer privacy and losses of customer data are described under “Personal Information Protection Initiatives.”