GRI Standards Content Index

Our website refers to GRI Sustainability Reporting Standards.

General Disclosures

GRI102: General Disclosures 2016

1. Organizational profile
item Indicator References
102-1 Name of the organization
102-2 Activities, brands, products, and services
102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organization
102-8 Information on employees and other workers
102-9 Supply chain
102-10 Significant changes to the organization and its supply chain
102-11 Precautionary Principle or approach
102-12 External initiatives
102-13 Membership of associations
  • As an example,Japan Carbon Association.
2. Strategy
item Indicator References
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
3. Ethics and integrity
item Indicator References
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
4. Governance
item Indicator References
102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
102-24 Nominating and selecting the highest governance body
102-25 Conflicts of interest
102-26 Role of highest governance body in setting purpose, values, and strategy
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body's performance
102-29 Identifying and managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body's role in sustainability reporting
102-33 Communicating critical concerns
102-34 Nature and total number of critical concerns
102-35 Remuneration policies
102-36 Process for determining remuneration
102-37 Stakeholders' involvement in remuneration
102-38 Annual total compensation ratio
102-39 Percentage increase in annual total compensation ratio
5. Stakeholder engagement
item Indicator References
102-40 List of stakeholder groups
102-41 Collective bargaining agreements
102-42 Identifying and selecting stakeholders
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised
6. Reporting practice
item Indicator References
102-45 Entities included in the consolidated financial statements
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-48 Restatements of information
102-49 Changes in reporting
102-50 Reporting period
102-51 Date of most recent report
102-52 Reporting cycle
  • Annual
102-53 Contact point for questions regarding the report
102-54 Claims of reporting in accordance with the GRI Standards
102-55 GRI content index
102-56 External assurance


GRI201: Economic Performance 2016

item Indicator References
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance from government

GRI202: Market Presence 2016

item Indicator References
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
202-2 Proportion of senior management hired from the local community

GRI203: Indirect Economic Impacts 2016

item Indicator References
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts

GRI204: Procurement Practices 2016

item Indicator References
204-1 Proportion of spending on local suppliers

GRI205: Anti-corruption 2016

item Indicator References
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken

GRI206: Anti-competitive Behavior 2016

item Indicator References
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
  • Not applicable

GRI207: Tax 2019

item Indicator References
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


GRI301: Materials 2016

item Indicator References
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

GRI302: Energy 2016

item Indicator References
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services

GRI303: Water and Effluents 2018

item Indicator References
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption

GRI304: Biodiversity 2016

item Indicator References
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

GRI305: Emissions 2016

item Indicator References
305-1 Direct (Scope 1) GHG emissions
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)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

GRI 306: Waste 2020

item Indicator References
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal

GRI307: Environmental Compliance 2016

item Indicator References
307-1 Non-compliance with environmental laws and regulations

GRI308: Supplier Environmental Assessment 2016

item Indicator References
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken


GRI401: Employment 2016

item Indicator References
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave

GRI402: Labor/Management Relations 2016

item Indicator References
402-1 Minimum notice periods regarding operational changes

GRI403: Occupational Health and Safety 2018

item Indicator References
403-1 Occupational health and safety management system
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
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

GRI404: Training and Education 2016

item Indicator References
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews

GRI405: Diversity and Equal Opportunity 2016

item Indicator References
405-1 Diversity of governance bodies and employee
405-2 Ratio of basic salary and remuneration of women to men

GRI406: Non-discrimination 2016

item Indicator References
406-1 Incidents of discrimination and corrective actions taken

GRI407: Freedom of Association and Collective Bargaining 2016

item Indicator References
407-1 Operations and suppliers in which the freedom of association and collective bargaining may be at risk

GRI408: Child Labor 2016

item Indicator References
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI409: Forced or Compulsory Labor 2016

item Indicator References
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI410: Security Practices 2016

item Indicator References
410-1 Security personnel trained in human rights policies or procedures

GRI411: Rights of Indigenous Peoples 2016

item Indicator References
411-1 Incidents of violations involving rights of indigenous peoples

GRI412: Human Rights Assessment 2016

item Indicator References
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

GRI413: Local Communities 2016

item Indicator References
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities

GRI414: Supplier Social Assessment 2016

item Indicator References
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken

GRI415: Public Policy 2016

item Indicator References
415-1 Political contributions

GRI416: Customer Health and Safety 2016

item Indicator References
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts and services

GRI417: Marketing and Labeling 2016

item Indicator References
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications

GRI418: Customer Privacy 2016

item Indicator References
418-1 Substantiated complaints concerning breeches of customer privacy and losses of customer data

GRI419: Socioeconomic Compliance 2016

item Indicator References
419-1 Non-compliance with laws and regulations in the social and economic area

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