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
- Corporate Governance

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
Tax
207-1 Approach to tax
207-2 Governance, Administration and Risk Management
207-3 Addressing tax-related stakeholder engagement and concerns
207-4 Report by country –

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 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
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 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
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 ―