Universal Standards
Topic-specific Standards
Universal Standards
GRI2: General Disclosure 2021
| GRI STANDARDS | ISO26000 | Locations | |
|---|---|---|---|
| 1. The organization and its reporting practices | |||
| 2-1 | Organizational details | - | |
| 2-2 | Entities included in the organization's sustainability reporting | - | |
| 2-3 | Reporting period, frequency and contact point | - |
Sustainability Site Editorial Policy Annual securities reports / quarterly reports (Available in Japanese only) |
| 2-4 | Restatements of information | - | - |
| 2-5 | External assurance | - | - |
| 2. Activities and workers | |||
| 2-6 | Activities, value chain and other business relationships | - |
Annual securities reports / quarterly reports (Available in Japanese only) |
| 2-7 | Employees | 6.4 Labor practices 6.4.3 Employment and employment relationships |
Annual securities reports / quarterly reports (Available in Japanese only) |
| 2-8 | Workers who are not employees | - | |
| 3. Governance | |||
| 2-9 | Governance structure and composition | 6.2 Organizational governance |
Promotion Structure / Engagement Director and Corporate Auditors Annual securities reports / quarterly reports (Available in Japanese only) |
| 2-10 | Nomination and selection of the highest governance body | ||
| 2-11 | Chair of the highest governance body | ||
| 2-12 | Role of the highest governance body in overseeing the management of impacts | ||
| 2-13 | Delegation of responsibility for managing impacts | ||
| 2-14 | Role of the highest governance body in sustainability reporting | ||
| 2-15 | Conflicts of interest | ||
| 2-16 | Communication of critical concerns | ||
| 2-17 | Collective knowledge of the highest governance body | - | |
| 2-18 | Evaluation of the performance of the highest governance body | - | |
| 2-19 | Remuneration policies | ||
| 2-20 | Process to determine remuneration | ||
| 2-21 | Annual total compensation ratio | - | |
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainable development strategy | 6.2 Organizational governance | - |
| 2-23 | Policy commitments | ||
| 2-24 | Embedding policy commitments | ||
| 2-25 | Processes to remediate negative impacts | ||
| 2-26 | Mechanisms for seeking advice and raising concerns | ||
| 2-27 | Compliance with laws and regulations | ||
| 2-28 | Membership associations |
External Evaluations/Initiative and Organization Participation |
|
| 5. Stakeholder engagement | |||
| 2-29 | Approach to stakeholder engagement | 6.2 Organizational governance | |
| 2-30 | Collective bargaining agreements | - | |
GRI3: Material Topics 2021
| GRI STANDARDS | ISO26000 | Locations | |
|---|---|---|---|
| 3-1 | Process to determine material topics | - | |
| 3-2 | List of material topics | - | |
| 3-3 | Management of material topics | - |
Promotion Structure / Engagement Measures to Address Climate Change Human Resource Development and Evaluation |
Topic-specific Standards
Economic topics
| GRI STANDARDS | ISO26000 | Locations | |
|---|---|---|---|
| 201: Economic Performance 2016 | |||
| 201-1 | Direct economic value generated and distributed | 6.8 Community involvement and development 6.8.3 Community involvement |
Annual securities reports / quarterly reports (Available in Japanese only) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 6.5.5 Climate change mitigation and adaptation | |
| 201-3 | Defined benefit plan obligations and other retirement plans | - |
Annual securities reports / quarterly reports (Available in Japanese only) |
| 201-4 | Financial assistance received from government | - | - |
| 202: Market Presense 2016 | |||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | 6.4.4 Conditions of work and social protection 6.8 Community involvement and development |
|
| 202-2 | Proportion of senior management hired from the local community | 6.4.3 Employment and employment relationships 6.8 Community involvement and development 6.8.5 Employment creation and skills development 6.8.7 Wealth and income creation |
- |
| 203: Indirect Economic Impacts 2016 | |||
| 203-1 | Infrastructure investments and services supported | 6.3.9 Economic, social and cultural rights 6.8. Community involvement and development 6.8.7 Wealth and income creation 6.8.9 Social investment |
- |
| 203-2 | Significant indirect economic impacts | 6.3.9 Economic, social and cultural rights 6.6.6 Promoting social responsibility in the value chain 6.6.7 Respect for property rights 6.7.8 Access to essential services 6.8 Community involvement and development 6.8.5 Employment creation and skills development 6.8.7 Wealth and income creation 6.8.9 Social investment |
- |
| 204: Procurement Practices 2016 | |||
| 204-1 | Proportion of spending on local suppliers | 6.4.3 Employment and employment relationships 6.6.6 Promoting social responsibility in the value chain 6.8 Community involvement and development 6.8.7 Wealth and income creation |
- |
| 205: Anti-corruption 2016 | |||
| 205-1 | Operations assessed for risks related to corruption | 6.6 Fair operating practices 6.6.3 Anti-corruption |
- |
| 205-2 | Communication and training about anti-corruption policies and procedures | 6.6 Fair operating practices 6.6.3 Anti-corruption 6.8 Community involvement 6.6.6 Promoting social responsibility in the value chain |
- |
| 205-3 | Confirmed incidents of corruption and actions taken | ||
| 206: Anti-competitive Behavior 2016 | |||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | 6.6 Fair operating practices 6.6.5 Fair competition 6.6.7 Respect for property rights |
|
| 207: Tax 2019 | |||
| 207-1 | Approach to tax | - | - |
| 207-2 | Tax governance, control, and risk management | - | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | |
| 207-4 | Country-by-country reporting | - | |
Environmental topics
| GRI STANDARDS | ISO26000 | Locations | |
|---|---|---|---|
| 301: Materials 2016 | |||
| 301-1 | Materials used by weight or volume | 6.5.4 Sustainable resource use | |
| 301-2 | Recycled input materials used | - | |
| 301-3 | Reclaimed products and their packaging materials | ||
| 302: Energy 2016 | |||
| 302-1 | Energy consumption within the organization | 6.5.4 Sustainable resource use | |
| 302-2 | Energy consumption outside of the organization | ||
| 302-3 | Energy intensity | ||
| 302-4 | Reduction of energy consumption | 6.5.4 Sustainable resource use 6.5.5 Climate change mitigation and adaptation |
|
| 302-5 | Reductions in energy requirements of products and services | ||
| 303: Water and Effluents 2018 | |||
| 303-1 | Interactions with water as a shared resource | 6.5.4 Sustainable resource use | - |
| 303-2 | Management of water discharge-related impacts | - | |
| 303-3 | Water withdrawal | - | |
| 303-4 | Water discharge | - | |
| 303-5 | Water consumption | - | |
| 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 | 6.5.6 Protection of the environment, biodiversity and restoration of natural habitats | - |
| 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 | - | |
| 305: Emissions 2016 | |||
| 305-1 | Direct (Scope 1) GHG emissions | 6.5.5 Climate change mitigation and adaptation | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | ||
| 305-4 | GHG emissions intensity | - | |
| 305-5 | Reduction of GHG emissions | - | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | 6.5.3 Prevention of pollution 6.5.5 Climate change mitigation and adaptation |
- |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | 6.5.3 Prevention of pollution | - |
| 306: Waste 2020 | |||
| 306-1 | Waste generation and significant waste-related impacts | 6.5.3 Prevention of pollution | |
| 306-2 | Management of significant waste-related impacts | ||
| 306-3 | Waste generated | - | |
| 306-4 | Waste diverted from disposal | - | |
| 306-5 | Waste directed to disposal | - | |
| 308: Supplier Environmental Assessment 2016 | |||
| 308-1 | New suppliers that were screened using environmental criteria | 6.3.5 Avoidance of complicity 6.5.4 Sustainable resource use 6.6.6 Promoting social responsibility in the value chain 7.3.1 Due diligence |
- |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - | |
Social
| GRI STANDARDS | ISO26000 | Locations | |
|---|---|---|---|
| 401: Employment | |||
| 401-1 | New employee hires and employee turnover | 6.4 Labor practices 6.4.3 Employment and employment relationships |
|
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | 6.4 Labor practices 6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection 6.8.7 Wealth and income creation |
- |
| 401-3 | Parental leave | ||
| 402: Labor/Management Relations | |||
| 402-1 | Minimum notice periods regarding operational changes | 6.4 Labor practices 6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection 6.4.5 Social dialogue |
|
| 403: Occupational Health and Safety | |||
| 403-1 | Occupational health and safety management system | 6.4 Labor practices 6.4.6 Health and safety at work |
- |
| 403-2 | Hazard identification, risk assessment, and incident investigation | - | |
| 403-3 | Occupational health services | - | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | - | |
| 403-5 | Worker training on occupational health and safety | - | |
| 403-6 | Promotion of worker health |
Health and Productivity Management (Available in Japanese only) |
|
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | - | |
| 403-8 | Workers covered by an occupational health and safety management system | - | |
| 403-9 | Work-related injuries | - | |
| 403-10 | Work-related ill health | - | |
| 404: Training and Education | |||
| 404-1 | Average hours of training per year per employee | 6.4 Labor practices 6.4.7 Human development and training in the workplace |
- |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | |
| 405: Diversity and Equal Opportunity | |||
| 405-1 | Diversity of governance bodies and employees | 6.2.3 Decision-making processes and structures 6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships |
|
| 405-2 | Ratio of basic salary and remuneration of women to men | 6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships 6.4.4 Conditions of work and social protection |
Annual securities reports / quarterly reports (Available in Japanese only) |
| 406: Non-discrimination | |||
| 406-1 | Incidents of discrimination and corrective actions taken | 6.3.6 Resolving grievances 6.3.7 Discrimination and vulnerable groups 6.3.10 Fundamental principles and rights at work 6.4.3 Employment and employment relationships |
|
| 407: Freedom of Association and Collective Bargaining | |||
| 407-1 | Operations and suppliers in which the freedom of association and collective bargaining may be at risk | 6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.3.8 Civil and political rights 6.3.10 Fundamental principles and rights at work 6.4.5 Social dialogue 6.6.6 Promoting social responsibility in the value chain |
|
| 408: Child Labor | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | 6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.3.7 Discrimination 6.3.10 Fundamental principles and rights at work 6.6.6 Promoting social responsibility in the value chain 6.8.4 Education and culture |
|
| 409: Forced or Compulsory Labor | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | 6.3.3 Due diligence 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.3.10 Fundamental principles and rights at work 6.6.6 Promoting social responsibility in the value chain |
|
| 410: Security Practices | |||
| 410-1 | Security personnel trained in human rights policies or procedures | 6.3 Human rights 6.3.4 Human rights risk situations 6.3.5 Avoidance of complicity 6.6.6 Promoting social responsibility in the value chain |
- |
| 411: Rights of Indigenous Peoples | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | 6.3.4 Human rights risk situations 6.3.6 Resolving grievances 6.3.7 Discrimination 6.3.8 Civil and political rights 6.6.7 Respect for property rights 6.8.3 Community involvement |
|
| 413: Local Communities | |||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | 6.3 Human rights 6.3.9 Economic, social and cultural rights 6.6. Fair operating practices 6.6.7 Respect for property rights 6.8 Community involvement and development 6.8.5 Employment creation and skills development 6.8.7 Wealth and income creation 6.8.9 Social investment |
|
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - | |
| 414: Supplier Social Assessment | |||
| 414-1 | New suppliers that were screened using social criteria | - | - |
| 414-2 | Negative social impacts in the supply chain and actions taken | - | - |
| 415: Public Policy | |||
| 415-1 | Political contributions | - | |
| 416: Customer Health and Safety | |||
| 416-1 | Assessment of the health and safety impacts of product and service categories | 6.3.9 Economic, socialand cultural rights 6.6.7 Respect for property rights 6.8.5 Employment creationand skills development 6.8.7 Wealth and income creation |
- |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts and services | 4.6 Respect for the rule of law 6.7 Consumer issues 6.7.4 Protecting consumers' health and safety 6.7.5 Sustainable consumption 6.8.8 Health |
- |
| 417: Marketing and Labeling | |||
| 417-1 | Requirements for product and service information and labeling | 6.7 Consumer issues 6.7.3 Fair marketing, factual, and unbiased information and fair contractual practices 6.7.4 Protecting consumers' health and safety 6.7.5 Sustainable consumption 6.7.9 Education and awareness |
- |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | - | |
| 417-3 | Incidents of non-compliance concerning marketing communications | - | |
| 418: Customer Privacy | |||
| 418-1 | Substantiated complaints concerning breeches of customer privacy and losses of customer data | 6.7 Consumer issues 6.7.7 Consumer data protection and privacy |
|