GRI Standards Comparison Table
General Disclosures
| GRI Standards | References | ||
|---|---|---|---|
| General Disclosures | |||
| 1. Organizational profile | |||
| 102-1 | Name of the organization | Corporate Overview | |
| 102-2 | Activities, brands, products, and services | ||
| 102-3 | Location of headquarters | ||
| 102-4 | Location of operations | Global Network | |
| 102-5 | Ownership and legal form | Corporate Overview | |
| 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 | ||
| 2. Strategy | |||
| 102-14 | Statement from senior decision-maker | ||
| 102-15 | Key impacts, risks, and opportunities | ||
| 3. Ethics and integrity | |||
| 102-16 | Values, principles, standards, and norms of behavior | ||
| 102-17 | Mechanisms for advice and concerns about ethics | ||
| 4. Governance | |||
| 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 |
- Reference Documents |
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| 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 | |||
| 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 | |||
| 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 | Not applicable | |
| 102-49 | Changes in reporting | Not applicable | |
| 102-50 | Reporting period | ||
| 102-51 | Date of most recent report | ||
| 102-52 | Reporting cycle | ||
| 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 | This Table | |
| 102-56 | External assurance | ― | |
| Management Approach | |||
| 103-1 | Explanation of the material topic and its Boundaries | ― | |
| 103-2 | The management approach and its components | ― | |
| 103-3 | Evaluation of the management approach | ― | |
Economic
| GRI Standards | References | ||
|---|---|---|---|
| Economic Performance | |||
| 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 | ||
| Market Presence | |||
| 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 | ||
| Indirect Economic Impacts | |||
| 203-1 | Infrastructure investments and services supported | ||
| 203-2 | Significant indirect economic impacts | ― | |
| Procurement Practices | |||
| 204-1 | Proportion of spending on local suppliers | ||
| Anti-corruption | |||
| 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 | ||
| Anti-competitive Behavior | |||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | ||
Environmental
| GRI Standards | References | ||
|---|---|---|---|
| Materials | |||
| 301-1 | Materials used by weight or volume | ||
| 301-2 | Recycled input materials used | ||
| 301-3 | Reclaimed products and their packaging materials | ||
| Energy | |||
| 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 | ||
| Water | |||
| 303-1 | Water withdrawal by source | ||
| 303-2 | Water source significantly affected by withdrawal of water | ||
| 303-3 | Water recycled and reused | ||
| Biodiversity | |||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Information unavailable | |
| 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 | Information unavailable | |
| Emissions | |||
| 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 | ||
| Effluents and Waste | |||
| 306-1 | Water discharge by quality and destination | ||
| 306-2 | Waste by type and disposal method | ||
| 306-3 | Significant spills | ||
| 306-4 | Transport of Hazardous waste | Not applicable | |
| 306-5 | Water bodies affected by water discharges and/or runoff | Not applicable | |
| Environmental Compliance | |||
| 307-1 | Non-compliance with environmental laws and regulations | ||
| Supplier Environmental Assessment | |||
| 308-1 | New suppliers that were screened using environmental criteria | ||
| 308-2 | Negative environmental impacts in the supply chain and actions taken | ||
Social
| GRI Standards | References | ||
|---|---|---|---|
| Employment | |||
| 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 | ||
| Labor/Management Relations | |||
| 402-1 | Minimum notice periods regarding operational changes | ||
| Occupational Health and Safety | |||
| 403-1 | Workers representation in formal joint management-worker health and safety committees | ||
| 403-2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities | ||
| 403-3 | Workers with high incidence or high risk of diseases related to their occupation | ||
| 403-4 | Health and safety topics covered in formal agreements with trade unions | ||
| Training and Education | |||
| 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 | ||
| Diversity and Equal Opportunity | |||
| 405-1 | Diversity of governance bodies and employee | ||
| 405-2 | Ratio of basic salary and remuneration of women to men | ||
| Non-discrimination | |||
| 406-1 | Incidents of discrimination and corrective actions taken | ― | |
| Freedom of Association and Collective Bargaining | |||
| 407-1 | Operations and suppliers in which the freedom of association and collective bargaining may be at risk | ― | |
| Child Labor | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | ||
| Forced or Compulsory Labor | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | ||
| Security Practices | |||
| 410-1 | Security personnel trained in human rights policies or procedures | ||
| Rights of Indigenous Peoples | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | ― | |
| Human Rights Assessment | |||
| 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 | ― | |
| Local Communities | |||
| 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 | ― | |
| 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 | ||
| Public Policy | |||
| 415-1 | Political contributions | ||
| Customer Health and Safety | |||
| 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 | ||
| Marketing and Labeling | |||
| 417-1 | Requirements for product and service information and labeling | Not applicable | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Not applicable | |
| 417-3 | Incidents of non-compliance concerning marketing communications | ― | |
| Customer Privacy | |||
| 418-1 | Substantiated complaints concerning breeches of customer privacy and losses of customer data | In FY2020, there is no substantiated complaints concerning breeches of customer privacy and losses of customer data. | |
| Socioeconomic Compliance | |||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | ― | |
