GRI Standards Comparison Table

GRI 2 : General Disclosures 2021

Disclosure References
Disclosure 2-1 Organizational details Corporate Overview
Disclosure 2-2 Entities included in the organization’s sustainability reporting Global Network
Disclosure 2-3 Reporting period, frequency and contact point About the Sustainability Website
Disclosure 2-4 Restatements of information None
Disclosure 2-5 External assurance GHG, Energy
Disclosure 2-6 Activities, value chain and other business relationships
Disclosure 2-7 Employees ESG Data
Disclosure 2-8 Workers who are not employees ESG Data
Disclosure 2-9 Governance structure and composition
Disclosure 2-10 Nomination and selection of the highest governance body
Disclosure 2-11 Chair of the highest governance body
Disclosure 2-12 Role of the highest governance body in overseeing the management of impacts
Disclosure 2-13 Delegation of responsibility for managing impacts Corporate Governance Structure
Disclosure 2-14 Role of the highest governance body in sustainability reporting Sustainability Committee Structure
Disclosure 2-15 Conflicts of interest
Disclosure 2-16 Communication of critical concerns
Disclosure 2-17 Collective knowledge of the highest governance body Basic Policy for Corporate Governance
Disclosure 2-18 Evaluation of the performance of the highest governance body
Disclosure 2-19 Remuneration policies
Disclosure 2-20 Process to determine remuneration
Disclosure 2-21 Annual total compensation ratio
Disclosure 2-22 Statement on sustainable development strategy Top Message
Disclosure 2-23 Policy commitments Top Message
Disclosure 2-24 Embedding policy commitments Sustainability Committee Structure
Disclosure 2-25 Processes to remediate negative impacts -
Disclosure 2-26 Mechanisms for seeking advice and raising concerns -
Disclosure 2-27 Compliance with laws and regulations
Disclosure 2-28 Membership associations
Disclosure 2-29 Approach to stakeholder engagement Stakeholder Communication
Disclosure 2-30 Collective bargaining agreements Communication with Employees

GRI 3 : Material Topics 2021

Disclosure 3-1 Process to determine material topics
Disclosure 3-2 List of material topics
Disclosure 3-3 Management of material topics


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
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
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


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


GRI Standards 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
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
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 FY2021, 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