GRI Content Index

LIXIL reports in accordance with the GRI Standards for the period April 1, 2023 to March 31, 2024.

GRI 1: Foundation
Statement of use	LIXIL reports in accordance with the GRI Standards for the period April 1, 2023 to March 31, 2024.
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	Not currently available

GRI Standards	Disclosure	Location (Omission)
GRI 2: General Disclosures 2021
2-1	Organizational details	・Integrated Report 2024 > Corporate Data, Global Manufacturing and Sales Sites https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf
2-2	Entities included in the organization’s sustainability reporting	・Annual Securities Report for the 82nd term > Business Overview, Subsidiaries Overview (Only in Japanese) https://ssl4.eir-parts.net/doc/5938/yuho_pdf/S100TO9T/00.pdf ・Integrated Report 2024 > Principale Group Companies https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf
2-3	Reporting period, frequency and contact point	・ESG Data & Policies > Editorial Policy > Reporting Period, Please direct queries on this website to https://www.lixil.com/en/impact/data/scope.html
2-4	Restatements of information	・ESG Databook 2024 > Environmental Performance Data > Medium-Term Targets and Progress https://www.lixil.com/en/impact/data/performance.html Other updated data for previous years are annotated where applicable.
2-5	External assurance	・ESG Databook 2024 > Independent Practitioner’s Assurance Report https://www.lixil.com/en/impact/library/pdf/LIXIL_ESG_databook2024_en.pdf#page=30
2-6	Activities, value chain and other business relationships	・Integrated Report 2024 > About LIXIL, Global Manufacturing and Sales Sites https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・Annual Securities Report for the 82nd term > Business Overview, Subsidiaries Overview (Only in Japanese) https://ssl4.eir-parts.net/doc/5938/yuho_pdf/S100TO9T/00.pdf ・Foundation for Our Initiatives > Supply Chain Management > Management Framework for Responsible Procurement https://www.lixil.com/en/impact/foundation/supply_chain.html
2-7	Employees	・ESG Databook 2024 > Social Performance Data > Number of Employees by Type of Employment, Number of Employees by Country https://www.lixil.com/en/impact/data/performance.html
2-8	Workers who are not employees	・ESG Databook 2024 > Social Performance Data > Number of Employees by Type of Employment https://www.lixil.com/en/impact/data/performance.html
2-9	Governance structure and composition	・Integrated Report 2024 > Composition of the Board of Directors, LIXIL Board of Directors, Corporate Governance at LIXIL https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・About Us > Corporate Governance > Governance Framework https://www.lixil.com/en/about/governance/framework.html ・Impact Strategy > Governance Structure https://www.lixil.com/en/impact/strategy/structure.html
2-10	Nomination and selection of the highest governance body	・Integrated Report 2024 > Composition of the Board of Directors https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・LIXIL Corporate Governance General Policy > Composition of the Board of Directors, Policy for Nomination of Director Candidates and Removal of Directorsm, Policy for Election, Appointment, Removal and Dismissal of Executive Officers and Representative Executive Officer, Independence Criteria https://www.lixil.com/en/about/governance/pdf/CorporateGovernanceGeneralPolicy_en.pdf
2-11	Chair of the highest governance body	・About Us > Corporate Governance > Governance Framework https://www.lixil.com/en/about/governance/framework.html
2-12	Role of the highest governance body in overseeing the management of impacts	・Integrated Report 2024 > Corporate Governance at LIXIL https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・Impact Strategy > Governance Structure https://www.lixil.com/en/impact/strategy/structure.html ・LIXIL Corporate Governance General Policy > Role and Duties of the Board of Directors, Duties of Independent Outside Directors https://www.lixil.com/en/about/governance/pdf/CorporateGovernanceGeneralPolicy_en.pdf ・Disclosure report in response to the TCFD and TNFD recommendations https://www.lixil.com/en/impact/environment/tcfd_tnfd.html
2-13	Delegation of responsibility for managing impacts	・Integrated Report 2024 > Corporate Governance at LIXIL https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・Impact Strategy > Governance Structure https://www.lixil.com/en/impact/strategy/structure.html
2-14	Role of the highest governance body in sustainability reporting	Updates on the latest data and information regarding Impact Strategy has been approved by the Impact Strategy Committee chairperson before its disclosure.
2-15	Conflicts of interest	・LIXIL Corporate Governance General Policy > Role and Duties of the Board of Directors, Duties of Independent Outside Directors https://www.lixil.com/en/about/governance/pdf/CorporateGovernanceGeneralPolicy_en.pdf ・Corporate Governance Report > Capital Structure, Outside Directors https://ssl4.eir-parts.net/doc/5938/tdnet/2480712/00.pdf
2-16	Communication of critical concerns	・About Us > Corporate Governance > Compliance https://www.lixil.com/en/about/governance/compliance.html ・ESG Databook 2024 > Governance Data > Reports of Possible Compliance Issues https://www.lixil.com/en/impact/data/performance.html
2-17	Collective knowledge of the highest governance body	・Integrated Report 2024 > Governance Reform, Support System for Outside Director https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・Foundation for Our Initiatives > Human Rights > Remediation: Measures to Mitigate Human Rights Risks https://www.lixil.com/en/impact/foundation/h_rights.html
2-18	Evaluation of the performance of the highest governance body	・Integrated Report 2024 > The Board of Directorsʼ Effectiveness Evaluation, Message from the Chairperson of the Governance Committee https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・LIXIL Corporate Governance General Policy > Evaluation of the Effectiveness of the Board of Directors https://www.lixil.com/en/about/governance/pdf/CorporateGovernanceGeneralPolicy_en.pdf
2-19	Remuneration policies	・Integrated Report 2024 > Executive Compensation https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・Annual Securities Report for the 82nd term > Corporate Officer Compensation (Only in Japanese) https://ssl4.eir-parts.net/doc/5938/yuho_pdf/S100TO9T/00.pdf
2-20	Process to determine remuneration	・Integrated Report 2024 > Executive Compensation https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf ・Annual Securities Report for the 82nd term > Corporate Officer Compensation (Only in Japanese) https://ssl4.eir-parts.net/doc/5938/yuho_pdf/S100TO9T/00.pdf
2-21	Annual total compensation ratio	・Annual Securities Report for the 82nd term > Corporate Officer Compensation (Only in Japanese) https://ssl4.eir-parts.net/doc/5938/yuho_pdf/S100TO9T/00.pdf
2-22	Statement on sustainable development strategy	・Impact Strategy > Our Leaders Message https://www.lixil.com/en/impact/strategy/ceo.html ・Integrated Report 2024 > CEO Message, CPO Message https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf
2-23	Policy commitments	・Water Conservation & Environmental Sustainability > Our Strategy, Environmental Management, Reducing Environmental Burden throughout the Product Lifecycle https://www.lixil.com/en/impact/environment/environment_detail.html ・Diversity & Inclusion > Our Strategy https://www.lixil.com/en/impact/inclusion/inclusion_detail.html ・Foundation for Our Initiatives > Product Safety & Quality > Our Approach https://www.lixil.com/en/impact/foundation/product_safety.html ・Foundation for Our Initiatives > Employee Safety > Our Approach https://www.lixil.com/en/impact/foundation/work_safety.html ・Foundation for Our Initiatives > Employee Wellbeing > Our Approach https://www.lixil.com/en/impact/foundation/wellbeing.html ・Foundation for Our Initiatives > Human Rights > Our Approach & Commitment https://www.lixil.com/en/impact/foundation/h_rights.html ・Foundation for Our Initiatives > Supply Chain Management > Our Approach https://www.lixil.com/en/impact/foundation/supply_chain.html
2-24	Embedding policy commitments	・Water Conservation & Environmental Sustainability > Our Governance, Environmental Management, Reducing Environmental Burden throughout the Product Lifecycle https://www.lixil.com/en/impact/environment/environment_detail.html ・Diversity & Inclusion > Our Governance https://www.lixil.com/en/impact/inclusion/inclusion_detail.html ・Diversity & Inclusion > Diversity & Equal Opportunity > Fostering an Inclusive Culture https://www.lixil.com/en/impact/inclusion/equal_opportunity.html ・Foundation for Our Initiatives > Product Safety & Quality > Our Governance, Enhancing Quality across Product Lifecycle, The Pursuit of Superior Quality Product Manufacturing and Services https://www.lixil.com/en/impact/foundation/product_safety.html ・Foundation for Our Initiatives > Employee Safety > Our Governance, Our Targets and Progress, Our Initiatives https://www.lixil.com/en/impact/foundation/work_safety.html ・Foundation for Our Initiatives > Employee Wellbeing > Our Governance, Our Targets and Progress, Our Initiatives https://www.lixil.com/en/impact/foundation/wellbeing.html ・Foundation for Our Initiatives > Human Rights > Our Governance, Our Human Rights Due Diligence Process, Assessment: Identifying Human Rights Risks, Remediation: Measures to Mitigate Human Rights Risks https://www.lixil.com/en/impact/foundation/h_rights.html ・Foundation for Our Initiatives > Supply Chain Management > Management Framework for Responsible Procurement, Responsible Procurement Survey, Remediation, and Support, Supplier Engagement, Training Our Buyers https://www.lixil.com/en/impact/foundation/supply_chain.html
2-25	Processes to remediate negative impacts	・Foundation for Our Initiatives > Human Rights > Remediation: Measures to Mitigate Human Rights Risks https://www.lixil.com/en/impact/foundation/h_rights.html ・Foundation for Our Initiatives > Supply Chain Management > Concern-Raising System https://www.lixil.com/en/impact/foundation/supply_chain.html ・About Us > Corporate Governance > Compliance https://www.lixil.com/en/about/governance/compliance.html
2-26	Mechanisms for seeking advice and raising concerns	・About Us > Corporate Governance > Compliance https://www.lixil.com/en/about/governance/compliance.html
2-27	Compliance with laws and regulations	・Foundation for Our Initiatives > Product Safety & Quality > Responding to Serious Product-Related Accidents https://www.lixil.com/en/impact/foundation/product_safety.html ・ESG Databook 2024 > Environmental Performance Data > Environmental Law Violations https://www.lixil.com/en/impact/data/performance.html
2-28	Membership associations	・Global Sanitation & Hygiene > Impact through Global Partnerships > Scaling Up Impact through Collective Collaborations > Taking a Leading Role in Global Initiatives https://www.lixil.com/en/impact/sanitation/partnerships.html ・Water Conservation & Environmental Sustainability > Environmental Communication > Participating in Japan domestic and international Initiatives https://www.lixil.com/en/impact/environment/environment_detail.html ・Foundation for Our Initiatives > Stakeholder Engagement > Key Stakeholder Engagement https://www.lixil.com/en/impact/foundation/stakeholder.html
2-29	Approach to stakeholder engagement	・Foundation for Our Initiatives > Stakeholder Engagement > Our Approach, Key Stakeholder Engagement https://www.lixil.com/en/impact/foundation/stakeholder.html
2-30	Collective bargaining agreements	・Diversity & Inclusion > A Rewarding Workplace > Labor-Management Relationship https://www.lixil.com/en/impact/inclusion/rewarding_workplace.html
GRI 3: Material Topics 2021
3-1	Process to determine material topics	・Impact Strategy > LIXIL’s Material Issues https://www.lixil.com/en/impact/strategy/issues.html
3-2	List of material topics	・Impact Strategy > LIXIL’s Material Issues https://www.lixil.com/en/impact/strategy/issues.html
Material Topics
Global Sanitation & Hygiene
3-3	Management of material topics	・Impact Strategy > Our Leaders Message https://www.lixil.com/en/impact/strategy/ceo.html ・Global Sanitation & Hygiene > Background, Our Strategy, Our Governance, Our Target and Progress https://www.lixil.com/en/impact/sanitation/sanitation_detail.html ・Impact Strategy > Our Targets and Progress https://www.lixil.com/en/impact/strategy/kpi.html
203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	・Global Sanitation & Hygiene > Innovative and Affordable Sanitation & Hygiene Solutions https://www.lixil.com/en/impact/sanitation/solutions.html ・Global Sanitation & Hygiene > Impact through Global Partnerships https://www.lixil.com/en/impact/sanitation/partnerships.html ・Foundation for Our Initiatives > Stakeholder Engagement > Stakeholder Cooperation in Our Three Strategic Pillars https://www.lixil.com/en/impact/foundation/stakeholder.html
203-2	Significant indirect economic impacts	・Global Sanitation & Hygiene > Innovative and Affordable Sanitation & Hygiene Solutions https://www.lixil.com/en/impact/sanitation/solutions.html ・Global Sanitation & Hygiene > Impact through Global Partnerships https://www.lixil.com/en/impact/sanitation/partnerships.html ・Foundation for Our Initiatives > Stakeholder Engagement > Stakeholder Cooperation in Our Three Strategic Pillars https://www.lixil.com/en/impact/foundation/stakeholder.html
413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	・Global Sanitation & Hygiene > Innovative and Affordable Sanitation & Hygiene Solutions https://www.lixil.com/en/impact/sanitation/solutions.html ・Global Sanitation & Hygiene > Impact through Global Partnerships https://www.lixil.com/en/impact/sanitation/partnerships.html ・Foundation for Our Initiatives > Stakeholder Engagement > Stakeholder Cooperation in Our Three Strategic Pillars https://www.lixil.com/en/impact/foundation/stakeholder.html
413-2	Operations with significant actual and potential negative impacts on local communities	No cases found in Global Sanitation & Hygiene.
Water Conservation & Environmental Sustainability
3-3	Management of material topics	・Impact Strategy > Our Leaders Message https://www.lixil.com/en/impact/strategy/ceo.html ・Water Conservation & Environmental Sustainability > Background, Our Strategy, Our Target and Progress, Environmental Management, Reducing Environmental Burden throughout the Product Lifecycle https://www.lixil.com/en/impact/environment/environment_detail.html ・Impact Strategy > Our Targets and Progress https://www.lixil.com/en/impact/strategy/kpi.html
Climate Change Mitigation and Adaption
302: Energy 2016
302-1	Energy consumption within the organization	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
302-2	Energy consumption outside of the organization	・ESG Databook 2024 > Environmental Performance Data > Logistics, CO₂ Emissions by Scope, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html *Energy consumption is converted into equivalent CO₂ emissions.
302-3	Energy intensity	Although we do not measure energy intensity ratio, we monitor energy consumption by converting it into equivalent CO₂ emissions.
302-4	Reduction of energy consumption	・ESG Databook 2024 > Environmental Performance Data > Medium-Term Targets and Progress, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html ・Water Conservation & Environmental Sustainability > Climate Change Mitigation and Adaption > Our Operations https://www.lixil.com/en/impact/environment/ghg.html *Energy consumption is converted into equivalent CO₂ emissions.
302-5	Reductions in energy requirements of products and services	・ESG Databook 2024 > Environmental Performance Data > Use of Products, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html *Energy consumption is converted into equivalent CO₂ emissions.
305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	・ESG Databook 2024 > Environmental Performance Data > CO₂ Emissions by Scope, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html
305-2	Energy indirect (Scope 2) GHG emissions	・ESG Databook 2024 > Environmental Performance Data > CO₂ Emissions by Scope, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html
305-3	Other indirect (Scope 3) GHG emissions	・ESG Databook 2024 > Environmental Performance Data > CO₂ Emissions by Scope, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html
305-4	GHG emissions intensity	・ESG Databook 2024 > Environmental Performance Data > Scope1, 2 Emission Intensity per Unit of Output https://www.lixil.com/en/impact/data/performance.html ・Integrated Report 2024 > Non-Financial Highlights https://ssl4.eir-parts.net/doc/5938/ir_material_for_fiscal_ym41/158027/00.pdf
305-5	Reduction of GHG emissions	・ESG Databook 2024 > Environmental Performance Data > Medium-Term Targets and Progress, Calculation of CO₂ emissions https://www.lixil.com/en/impact/data/performance.html ・Water Conservation & Environmental Sustainability > Climate Change Mitigation and Adaption > Our Operations https://www.lixil.com/en/impact/environment/ghg.html
305-6	Emissions of ozone-depleting substances (ODS)	We do not produce ozone-depleting substances (ODS).
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
Water Sustainability
303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	・Water Conservation & Environmental Sustainability > Water Sustainability https://www.lixil.com/en/impact/environment/water.html
303-2	Management of water discharge-related impacts	・Water Conservation & Environmental Sustainability > Water Sustainability > Our Operations https://www.lixil.com/en/impact/environment/water.html
303-3	Water withdrawal	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
303-4	Water discharge	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
303-5	Water consumption	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
Circular Economy
301: Materials 2016
301-1	Materials used by weight or volume	・ESG Databook 2024 > Environmental Performance Data > Procurement https://www.lixil.com/en/impact/data/performance.html
301-2	Recycled input materials used	・Water Conservation & Environmental Sustainability > Circular Economy > Our Value Chain https://www.lixil.com/en/impact/environment/sustainable.html
301-3	Reclaimed products and their packaging materials	・Reason for omission: Information unavailable / incomplete Information has not yet collected. We are striving to help realize a circular economy by building an eco-system from procurement to production, sales, construction, and recovery while teaming up with stakeholders.
306: Waste 2020
306-1	Waste generation and significant waste-related impacts	・Water Conservation & Environmental Sustainability > Circular Economy https://www.lixil.com/en/impact/environment/sustainable.html
306-2	Management of significant waste-related impacts	・Water Conservation & Environmental Sustainability > Circular Economy > Our Operations, Our Value Chain https://www.lixil.com/en/impact/environment/sustainable.html
306-3	Waste generated	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
306-4	Waste diverted from disposal	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
306-5	Waste directed to disposal	・ESG Databook 2024 > Environmental Performance Data > Manufacture / Sales https://www.lixil.com/en/impact/data/performance.html
Reducing Environmental Impact of Product Lifecycle
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Environmental Management
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Diversity & Inclusion
3-3	Management of material topics	・Impact Strategy > Our Leaders Message https://www.lixil.com/en/impact/strategy/ceo.html ・Diversity & Inclusion > Background, Our Strategy, Our Governance, Our Target and Progress https://www.lixil.com/en/impact/inclusion/inclusion_detail.html ・Impact Strategy > Our Targets and Progress https://www.lixil.com/en/impact/strategy/kpi.html
401: Employment 2016
401-1	New employee hires and employee turnover	・ESG Databook 2024 > Social Performance Data > Number of New Hires, Number of New Hires and ratio of female, Number of Retirees and Turnover Rate https://www.lixil.com/en/impact/data/performance.html
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	・Diversity & Inclusion > Diversity & Equal Opportunity > Promoting Flexible and Diverse Working Styles https://www.lixil.com/en/impact/inclusion/equal_opportunity.html
401-3	Parental leave	・ESG Databook 2024 > Social Performance Data > Number of Childcare Leave Users https://www.lixil.com/en/impact/data/performance.html
405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	・ESG Databook 2024 > Governance Performance Data > Composition of the Board of Directors (outside members, female members) and Attendance, Number and Ratio of Female Directors and Executive Officers https://www.lixil.com/en/impact/data/performance.html ・ESG Databook 2024 > Social Performance Data > Number of Employees by Type of Employment, Number and Ratio of Female Managers, Ratio of Female in Each Category https://www.lixil.com/en/impact/data/performance.html
405-2	Ratio of basic salary and remuneration of women to men	・ESG Databook 2024 > Social Performance Data > Pay Differentials by Gender https://www.lixil.com/en/impact/data/performance.html ・Annual Securities Report for the 82nd term > Employees (Only in Japanese) https://ssl4.eir-parts.net/doc/5938/yuho_pdf/S100TO9T/00.pdf

Global

GRI Content Index

Impact