 |
GRI Guidelines Comparative Table
○ : disclosed △ : partly disclosed × : not disclosed S.R. : Securities Report (in Japanese) A.R. : Annual Report
| |
G3 |
Status |
Note |
| 1. Strategy and Analysis |
1.1 Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. |
△ |
p3-4 |
| 1.2 Description of key impacts, risks, and opportunities. |
× |
|
| 2. Organizational Profile |
2.1 Name of the organization. |
○ |
p5 |
| 2.2 Primary brands, products, and/or services. The reporting organization should indicate the nature of its role in providing these products and services, and the degree to which it utilizes outsourcing. |
○ |
p5 |
| 2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. |
○ |
S.R.p6 |
| 2.4 Location of organizations headquarters. |
○ |
p5 |
| 2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. |
△ |
A.R.p72-73 |
| 2.6 Nature of ownership and legal form |
○ |
p5 |
| 2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). |
○ |
p6,p34 |
| 2.8 Scale of the reporting organization, including: number of employees; net sales (for private sector organizations) or net revenues (for public sector organizations); total capitalization broken down in terms of debt and equity (for private sector organizations); and quantity of products or services provided. |
○ |
p5-6 |
| 2.9 Significant changes during the reporting period regarding size, structure, or ownership including: the location of, or changes in operations, including facility openings, closings, and expansions; and changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations). |
○ |
S.R.p12 |
| 2.10 Awards received in the reporting period. |
○ |
p10,p14,p41,
p44,p60,p64 |
| 3. Report Parameters |
3.1 Reporting period (e.g., fiscal/calendar year) for information provided. |
○ |
p2 |
| 3.2 Date of most recent previous report (if any). |
× |
|
| 3.3 Reporting cycle (annual, biennial, etc.) |
○ |
p2 |
| 3.4 Contact point for questions regarding the report or its contents. |
○ |
Back cover |
| 3.5 Process for defining report content, including: determining materiality; prioritizing topics within the report; and identifying stakeholders the organization expects to use the report. Include an explanation of how the organization has applied the "Guidance on Defining Report Content"and the associated Principles. |
× |
|
| 3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. |
○ |
p2, p6 |
| 3.7 State any specific limitations on the scope or boundary of the report. If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage. |
○ |
p2, p52 |
| 3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. |
× |
|
| 3.9 Data measurement techniques and the bases ofcalculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols. |
△ |
p53, p62 |
| 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, natureof business, measurement methods). |
× |
|
| 3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. |
× |
|
| 3.12 Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: Strategy and Analysis 1.1 1.2; Organizational Profile 2.1 2.10; Report Parameters 3.1 3.13; Governance, Commitments, and Engagement 4.1 4.17; Disclosure of Management Approach, per category; Core Performance Indicators; Any GRI Additional Indicators that were included; and Any GRI Sector Supplement Indicators included in the report. |
× |
|
| 3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). |
× |
|
| 4. Governance, Commitments, and Engagement |
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Describe the mandate and composition (including number of independent members and/or non executive members) of such committees and indicate any direct responsibility for economic, social, and environmental performance. |
△ |
p25 |
| 4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement). |
△ |
p25 |
| 4.3 For organizations that have a unitary boardstructure, state the number of members of thehighest governance body that are independentand/or non-executive members. |
△ |
S.R.p49-50 |
| 4.4 Mechanisms for shareholders and employees toprovide recommendations or direction to thehighest governance body. Include reference to processes regarding: the use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and informing and consulting employees aboutthe working relationships with formal representation bodies such as organization employees in the highest governance body. Identify topics related to economic, environmental, and social performance raised through these mechanisms during the reporting period. |
△ |
p25 |
| 4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance). |
△ |
p53 |
| 4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided. |
× |
|
| 4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics. |
× |
|
| 4.8 Internally developed statements of mission orvalues, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Explain the degree to which these: are applied across the organization in different regions and department/units; and relate to internationally agreed standards. |
△ |
p1,7,9 |
| 4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Include frequency with which the highest governance body assesses sustainability performance. |
△ |
p7 |
| 4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. |
× |
|
| 4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. Article 15 of the Rio Principles introduced theprecautionary approach. A response to 4.11could address the organization's approach to risk management in operational planning or the development and introduction of new products. |
○ |
p29 |
| 4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Include date of adoption, countries/operations where applied, and the range of stakeholders involved in the development and governance of these initiatives (e.g., multi-stakeholder, etc.). Differentiate between non-binding, voluntary initiatives and those with which the organization has an obligation to comply. |
× |
|
| 4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: has positions in governance bodies; participates in projects or committees; provides substantive funding beyond routinemembership dues; or views membership as strategic. |
○ |
p69 |
| 4.14 List of stakeholder groups engaged by the organization. Examples of stakeholder groups are: communities; civil society; customers; shareholders and providers of capital; suppliers; and employees, other workers, and their trade unions. |
× |
|
| 4.15 Basis for identification and selection of stakeholders with whom to engage. This includes the organization's process for defining its stakeholder groups, and for determining thegroups with which to engage and not to engage. |
× |
|
| 4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles. The organization should indicate whether any of the engagement was undertaken specifically as part of the report preparation process. |
△ |
p15 |
| 4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. |
△ |
p13-15,71 |
| |
Status |
Note |
| Economic Performance Indicators |
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. |
△ |
p5 |
| EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change. |
× |
|
| EC3 Coverage of the organization's defined benefit plan obligations. |
○ |
S.R.p87 |
| EC4 Significant financial assistance received from government. |
× |
|
| EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. |
△ |
p45 |
| EC7 Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. |
○ |
p39 |
| EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in kind, or pro bono engagement. |
△ |
p48 |
| EC5 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation. |
× |
|
| EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts. |
× |
|
| |
Status |
Note |
| Environmental Performance Indicators |
EN1 Materials used by weight or volume. |
△ |
p57 |
| EN2 Percentage of materials used that are recycled input materials. |
× |
|
| EN3 Direct energy consumption by primary energy source. |
○ |
p57 |
| EN4 Indirect energy consumption by primary source. |
○ |
p57 |
| EN8 Total water withdrawal by source. |
○ |
p57 |
| EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. |
△ |
p70 |
| EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. |
× |
|
| EN16 Total direct and indirect greenhouse gas emissions by weight. |
○ |
p57 |
| EN17 Other relevant indirect greenhouse gas emissions by weight. |
× |
|
| EN19 Emissions of ozone-depleting substances by weight. |
× |
|
| EN20 NOx SOx and other significant air emissions by type and weight. |
△ |
p57 |
| EN21 Total water discharge by quality and destination. |
△ |
p57 |
| EN22 Total weight of waste by type and disposal method. |
○ |
p66 |
| EN23 Total number and volume of significant spills. |
△ |
p68 |
| EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. |
○ |
p60 |
| EN27 Percentage of products sold and their packaging materials that are reclaimed by category. |
△ |
p63 |
| EN28 Monetary value of significant fines and total number of non-monetary sanctions for non compliance with environmental laws and regulations. |
○ |
p55 |
| EN5 Energy saved due to conservation and efficiency improvements. |
△ |
p61-62 |
| EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. |
△ |
p53 |
| EN7 Initiatives to reduce indirect energy consumption and reductions achieved. |
× |
|
| EN9 Water sources significantly affected by withdrawal of water. |
△ |
p66 |
| EN10 Percentage and total volume of water recycled and reused. |
× |
|
| EN13 Habitats protected or restored. |
○ |
p70 |
| EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. |
△ |
p70 |
| EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. |
△ |
p70 |
| EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. |
△ |
p63 |
| EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. |
○ |
p66 |
| EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff. |
× |
|
| EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. |
△ |
p64 |
| EN30 Total environmental protection expenditures and investments by type. |
× |
|
| |
Status |
Note |
| Product Responsibility Performance Indicators |
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. |
○ |
p38 |
| PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. |
× |
|
| PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. |
× |
|
| PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. |
× |
|
| PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. |
△ |
p34 |
| PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. |
× |
|
| PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. |
○ |
p34,p36 |
| PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. |
× |
|
| PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. |
× |
|
| |
Status |
Note |
| Labor Practices and Decent Work |
LA1 Total workforce by employment type, employment contract, and region. |
△ |
p6, p37 |
| LA2 Total number and rate of employee turnover by age group, gender, and region. |
△ |
p37 |
| LA4 Percentage of employees covered by collective bargaining agreements. |
× |
|
| LA5 Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. |
× |
|
| LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work related fatalities by region. |
△ |
p42 |
| LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. |
△ |
p43 |
| LA10 Average hours of training per year per employee by employee category. |
△ |
p39 |
| LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity. |
× |
|
| LA14 Ratio of basic salary of men to women by employee category. |
× |
|
| LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. |
× |
|
| LA6 Percentage of total workforce represented informal joint managementworker health and safety committees that help monitor and advise on occupational health and safety programs. |
× |
|
| LA9 Health and safety topics covered in formal agreements with trade unions. |
△ |
p57 |
| LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. |
△ |
p39,40,41 |
| LA12 Percentage of employees receiving regular performance and career development reviews. |
△ |
p39 |
| |
Status |
Note |
| Human Rights Performance Indicators |
HR1 Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening. |
× |
|
| HR2 Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken. |
○ |
p45,46 |
| HR4 Total number of incidents of discrimination and actions taken. |
× |
|
| HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights. |
× |
|
| HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor. |
△ |
p37,45,46 |
| HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor. |
△ |
p37,45,46 |
| HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. |
× |
|
| HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. |
× |
|
| HR9 Total number of incidents of violations involving rights of indigenous people and actions taken. |
× |
|
| |
Status |
Note |
| Society Performance Indicators |
SO1 Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting. |
× |
|
| SO2 Percentage and total number of business units analyzed for risks related to corruption. |
○ |
p29 |
| SO3 Percentage of employees trained in organization's anti-corruption policies and procedures. |
△ |
p28 |
| SO4 Actions taken in response to incidents of corruption. |
× |
|
| SO5 Public policy positions and participation in public policy development and lobbying. |
× |
|
| SO8 Monetary value of significant fines and total number of non-monetary sanctions for non compliance with laws and regulations. |
× |
|
| SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. |
× |
|
| SO7 Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. |
× |
|
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