GRI Standards Content Index
Our website refers to GRI Sustainability Reporting Standards.
General Disclosures
GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
| item |
Indicator |
References |
| 2-1 |
Organizational details |
|
| 2-2 |
Entities included in the organization's sustainability reporting |
|
| 2-3 |
Reporting period, frequency and contact point |
|
| 2-4 |
Restatements of information |
|
| 2-5 |
External assurance |
|
2. Activities and workers
| item |
Indicator |
References |
| 2-6 |
Activities, value chain and other business relationships |
|
| 2-7 |
Employees |
|
| 2-8 |
Workers who are not employees |
|
3. Governance
| item |
Indicator |
References |
| 2-9 |
Governance structure and composition |
|
| 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
| item |
Indicator |
References |
| 2-22 |
Statement on sustainable development strategy |
|
| 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 |
- As an example,Japan Carbon Association.
|
5. Stakeholder engagement
| item |
Indicator |
References |
| 2-29 |
Approach to stakeholder engagement |
|
| 2-30 |
Collective bargaining agreements |
|
GRI 3: Material Topics 2021
| item |
Indicator |
References |
| 3-1 |
Process to determine material topics |
|
| 3-2 |
List of material topics |
|
| 3-3 |
Management of material topics |
|
Economic
GRI201:Economic Performance2016
| 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 Presence2016
| 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 Impacts2016
| item |
Indicator |
References |
| 203-1 |
Infrastructure investments and services supported |
|
| 203-2 |
Significant indirect economic impacts |
|
GRI204:Procurement Practices2016
| item |
Indicator |
References |
| 204-1 |
Proportion of spending on local suppliers |
|
GRI205:Anti-corruption2016
| 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 Behavior2016
| item |
Indicator |
References |
| 206-1 |
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
|
GRI207:Tax2019
| 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 |
|
Environmental
GRI301:Materials2016
| 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:Energy2016
| 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 Effluents2018
| 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:Biodiversity2016
| 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:Emissions2016
| 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 |
|
GRI306:Waste2020
| 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 |
|
GRI308:Supplier Environmental Assessment2016
| 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 |
|
Social
GRI401:Employment2016
| 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 Relations2016
| item |
Indicator |
References |
| 402-1 |
Minimum notice periods regarding operational changes |
|
GRI403:Occupational Health and Safety2018
| 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 Education2016
| 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 Opportunity2016
| 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-discrimination2016
| item |
Indicator |
References |
| 406-1 |
Incidents of discrimination and corrective actions taken |
|
GRI407:Freedom of Association and Collective Bargaining2016
| item |
Indicator |
References |
| 407-1 |
Operations and suppliers in which the freedom of association and collective bargaining may be at risk |
|
GRI408:Child Labor2016
| item |
Indicator |
References |
| 408-1 |
Operations and suppliers at significant risk for incidents of child labor |
|
GRI409:Forced or Compulsory Labor2016
| item |
Indicator |
References |
| 409-1 |
Operations and suppliers at significant risk for incidents of forced or compulsory labor |
|
GRI410:Security Practices2016
| item |
Indicator |
References |
| 410-1 |
Security personnel trained in human rights policies or procedures |
|
GRI411:Rights of Indigenous Peoples2016
| item |
Indicator |
References |
| 411-1 |
Incidents of violations involving rights of indigenous peoples |
|
GRI413:Local Communities2016
| 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 Assessment2016
| 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 Policy2016
| item |
Indicator |
References |
| 415-1 |
Political contributions |
|
GRI416:Customer Health and Safety2016
| 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 Labeling2016
| 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 Privacy2016
| item |
Indicator |
References |
| 418-1 |
Substantiated complaints concerning breaches of customer privacy and losses of customer data |
|