GRI Standards
- 1.Strategy and Analysis
- 2.Organizational Profile
- 3.Report Parameters
- 4.Governance, Commitments, and Engagement
- 5.Management Approach and Performance Indicators
1.Strategy and Analysis
Item | Indicators | Section | Page(s) |
---|---|---|---|
1.1 |
Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. |
P.6-11* |
|
1.2 | Description of key impacts, risks, and opportunities. |
P.2-3* |
|
P.6-11* |
|||
P.26-27* |
|||
P.28-31* |
2.Organizational Profile
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
2.1 |
Name of the organization. |
P.37* |
|
2.2 | Primary brands, products, and/or services. |
P.22-25* |
|
2.3 | Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. |
P.35* |
|
P.36* |
|||
2.4 | Location of organization’s headquarters. |
P.37* |
|
2.5 | Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. |
P.36* |
|
2.6 | Nature of ownership and legal form. |
P.37* |
|
2.7 | Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). |
P.35* |
|
P.36* |
|||
P.37* |
|||
2.8 | Scale of the reporting organization, including:
|
P.4-5* |
|
P.37* |
|||
2.9 | Significant changes during the reporting period regarding size, structure, or ownership including:
|
P.0* |
|
P.35* |
|||
P.37* |
|||
2.10 | Awards received in the reporting period. |
P.128 |
3.Report Parameters
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Report Profile |
|||
3.1 |
Reporting period (e.g., fiscal/calendar year) for information provided. |
Not applicable |
- |
3.2 |
Date of most recent previous report (if any). |
Not applicable |
- |
3.3 |
Reporting cycle (annual, biennial, etc.) |
Not applicable |
- |
3.4 |
Contact point for questions regarding the report or its contents. |
Not applicable |
- |
Report Scope and Boundary |
|||
3.5 |
Process for defining report content, including:
|
- |
|
3.6 |
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). |
Not applicable |
- |
3.7 |
State any specific limitations on the scope or boundary of the report. |
Not applicable |
- |
3.8 |
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. |
Not applicable |
- |
3.9 |
Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. |
Not applicable |
- |
3.10 |
Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods). |
Not applicable |
- |
3.11 |
Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. |
Not applicable |
- |
GRI Content Index | |||
3.12 |
Table identifying the location of the Standard Disclosures in the report. |
- |
|
Assurance | |||
3.13 |
Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). |
P.129 |
4.Governance, Commitments, and Engagement
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Governance |
|||
4.1 |
Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. |
P.32-33* |
|
4.2 |
Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement). |
P.32-33* |
|
4.3 |
For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members. |
Board of Directors, Corporate Auditors, and Executive Officers |
P.34* |
P.106-107 |
|||
4.4 |
Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. |
P.32-33* |
|
4.5 |
Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance). |
P.32-33* |
|
4.6 |
Processes in place for the highest governance body to ensure conflicts of interest are avoided. |
P.32-33* |
|
4.7 |
Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees,including any consideration of gender and other indicators of diversity. |
P.32-33* |
|
4.8 |
Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. |
P.2-3* |
|
P.6-11* |
|||
P.26-27* |
|||
P.28-31* |
|||
4.9 |
Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. |
P.2-3* |
|
4.10 |
Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance. |
P.2-3* |
|
P.32-33* |
|||
Commitments to External Initiatives |
|||
4.11 |
Explanation of whether and how the precautionary approach or principle is addressed by the organization. |
Not applicable |
- |
4.12 |
Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. |
P.2-3* |
|
4.13 |
Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization:
|
P.123-124 |
|
4.14 |
List of stakeholder groups engaged by the organization. |
P.2-3* |
|
- |
|||
4.15 |
Basis for identification and selection of stakeholders with whom to engage. |
P.2-3* |
|
4.16 |
Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. |
- |
|
- |
|||
- |
|||
4.17 |
Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. |
Not applicable |
- |
5.Management Approach and Performance Indicators
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Economic |
|||
Disclosure on Management Approach |
|||
Goals and Performance |
P.6-11* |
||
Policy |
P.2-3* |
||
P.6-11* |
|||
Economic Performance Indicators |
|||
Aspect: Economic Performance |
|||
EC1 |
Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. |
P.4-5* |
|
P.6-11* |
|||
Yuho Securities Report (in Japanese) |
|||
EC2 |
Financial implications and other risks and opportunities for the organization’s activities due to climate change. |
P.28-31* |
|
EC3 |
Coverage of the organization’s defined benefit plan obligations. |
Not applicable |
- |
EC4 |
Significant financial assistance received from government. |
P.124 |
|
Aspect: Market Presence |
|||
EC5 |
Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation. |
Not applicable |
- |
EC6 |
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. |
Not applicable |
- |
EC7 |
Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. |
Not applicable |
- |
Aspect: Indirect Economic Impacts |
|||
EC8 |
Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. |
- |
|
EC9 |
Understanding and describing significant indirect economic impacts, including the extent of impacts. |
Not applicable |
- |
Item | Indicators | Section | Page(s) |
---|---|---|---|
Environmental | |||
Disclosure on Management Approach | |||
Goals and Performance |
P.28-31* |
||
Policy |
P.2-3* |
||
Organizational Responsibility |
P.2-3* |
||
Training and Awareness |
P.2-3* |
||
Monitoring and Follow-Up |
P.2-3* |
||
P.28-31* |
|||
- |
|||
Environmental Performance Indicators | |||
Aspect: Materials | |||
EN1 |
Materials used by weight or volume. |
Not applicable |
- |
EN2 |
Percentage of materials used that are recycled input materials. |
Not applicable |
- |
Aspect: Energy |
|||
EN3 |
Direct energy consumption by primary energy source. |
Not applicable |
- |
EN4 |
Indirect energy consumption by primary source. |
Not applicable |
- |
EN5 |
Energy saved due to conservation and efficiency improvements. |
Not applicable |
- |
EN6 |
Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. |
P.17* |
|
EN7 |
Initiatives to reduce indirect energy consumption and reductions achieved. |
Not applicable |
- |
Aspect: Water |
|||
EN8 |
Total water withdrawal by source. |
Not applicable |
- |
EN9 |
Water sources significantly affected by withdrawal of water. |
Not applicable |
- |
EN10 |
Percentage and total volume of water recycled and reused. |
Not applicable |
- |
Aspect: Biodiversity |
|||
EN11 |
Percentage and total volume of water recycled and reused. |
Not applicable |
- |
EN12 |
Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. |
Not applicable |
- |
EN13 |
Habitats protected or restored. |
Not applicable |
- |
EN14 |
Strategies, current actions, and future plans for managing impacts on biodiversity. |
Not applicable |
- |
EN15 |
Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. |
Not applicable |
- |
Aspect: Emissions, Effluents, and Waste |
|||
EN16 |
Total direct and indirect greenhouse gas emissions by weight. |
Not applicable |
- |
EN17 |
Other relevant indirect greenhouse gas emissions by weight. |
Not applicable |
- |
EN18 |
Initiatives to reduce greenhouse gas emissions and reductions achieved. |
Not applicable |
- |
EN19 |
Emissions of ozone-depleting substances by weight. |
Not applicable |
- |
EN20 |
NO, SO, and other significant air emissions by type and weight. |
Not applicable |
- |
EN21 |
Total water discharge by quality and destination. |
Not applicable |
- |
EN22 |
Total weight of waste by type and disposal method. |
Not applicable |
- |
EN23 |
Total number and volume of significant spills. |
Not applicable |
- |
EN24 |
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. |
Not applicable |
- |
EN25 |
Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff. |
Not applicable |
- |
Aspect: Products and Services |
|||
EN26 |
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. |
P.28-31* |
|
EN27 |
Percentage of products sold and their packaging materials that are reclaimed by category. |
Not applicable |
- |
Aspect: Compliance |
|||
EN28 |
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. |
- |
|
Aspect: Transport |
|||
EN29 |
Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce. |
Not applicable |
- |
Aspect: Overall |
|||
EN30 |
Total environmental protection expenditures and investments by type. |
Not applicable |
- |
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Labor Practices and Decent Work |
|||
Disclosure on Management Approach |
|||
Goals and Performance |
P.28-31* |
||
Policy |
P.2-3* |
||
Organizational Responsibility |
P.2-3* |
||
Training and Awareness |
P.2-3* |
||
Monitoring and Follow-Up |
P.2-3* |
||
P.28-31* |
|||
- |
|||
Labor Practices and Decent Work Performance Indicators |
|||
Aspect: Employment |
|||
LA1 |
Total workforce by employment type, employment contract, and region, broken down by gender |
- |
|
LA2 |
Total number and rate of new employee hires and employee turnover by age group, gender, and region. |
- |
|
LA3 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. |
Not applicable |
- |
LA15 |
Return to work and retention rates after parental leave, by gender. |
Not applicable |
- |
Aspect: Labor/Management Relations |
|||
LA4 |
Percentage of employees covered by collective bargaining agreements. |
- |
|
LA5 |
Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. |
Not applicable |
- |
Aspect: Occupational Health and Safety |
|||
LA6 |
Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs. |
- |
|
LA7 |
Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender. |
- |
|
LA8 |
Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. |
Not applicable |
- |
LA9 |
Health and safety topics covered in formal agreements with trade unions. |
Not applicable |
- |
Aspect: Training and Education |
|||
LA10 |
Average hours of training per year per employee by gender, and by employee category. |
Not applicable |
- |
LA11 |
Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. |
Not applicable |
- |
LA12 |
Percentage of employees receiving regular performance and career development reviews, by gender. |
Not applicable |
- |
Aspect: Diversity and Equal Opportunity |
|||
LA13 |
Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity. |
- |
|
LA14 |
Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation. |
Not applicable |
- |
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Human Rights |
|||
Disclosure on Management Approach |
|||
Goals and Performance |
P.28-31* |
||
Policy |
P.2-3* |
||
Organizational Responsibility |
P.2-3* |
||
Training and Awareness |
P.2-3* |
||
Monitoring, follow-up and remediation |
P.2-3* |
||
P.28-31* |
|||
- |
|||
Human Rights Performance Indicators |
|||
Aspect: Investment and Procurement Practices |
|||
HR1 |
Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. |
Not applicable |
- |
HR2 |
Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. |
Not applicable |
- |
HR3 |
Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. |
Not applicable |
- |
Aspect: Non-Discrimination |
|||
HR4 |
Total number of incidents of discrimination and actions taken. |
- |
|
Aspect: Freedom of Association and Collective Bargaining |
|||
HR5 |
Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights. |
Not applicable |
- |
Aspect: Child Labor |
|||
HR6 |
Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. |
- |
|
- |
|||
Aspect: Forced and Compulsory Labor |
|||
HR7 |
Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. |
- |
|
- |
|||
Aspect: Security Practices |
|||
HR8 |
Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations. |
Not applicable |
- |
Aspect: Indigenous Rights |
|||
HR9 |
Total number of incidents of violations involving rights of indigenous people and actions taken. |
Not applicable |
- |
Aspect: Assessment |
|||
HR10 |
Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. |
Not applicable |
- |
Aspect: Remediation |
|||
HR11 |
Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. |
Not applicable |
- |
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Society |
|||
Disclosure on Management Approach |
|||
Goals and Performance |
P.28-31* |
||
Policy |
P.2-3* |
||
- |
|||
Organizational Responsibility |
P.2-3* |
||
- |
|||
Training and Awareness |
P.2-3* |
||
- |
|||
Monitoring and Follow-Up |
P.2-3* |
||
P.28-31* |
|||
- |
|||
Society Performance Indicators |
|||
Aspect: Local Communities |
|||
SO1 |
Percentage of operations with implemented local community engagement, impact assessments, and development programs. |
Not applicable |
- |
SO9 |
Operations with significant potential or actual negative impacts on local communities. |
Not applicable |
- |
SO10 |
Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. |
Not applicable |
- |
Aspect: Corruption |
|||
SO2 |
Percentage and total number of business units analyzed for risks related to corruption. |
Not applicable |
- |
SO3 |
Percentage of employees trained in organization’s anti-corruption policies and procedures. |
- |
|
SO4 |
Actions taken in response to incidents of corruption. |
- |
|
Aspect: Public Policy |
|||
SO5 |
Public policy positions and participation in public policy development and lobbying. |
Not applicable |
- |
SO6 |
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. |
Not applicable |
- |
Aspect: Anti-Competitive Behavior |
|||
SO7 |
Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. |
- |
|
Aspect: Compliance |
|||
SO8 |
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. |
- |
*Pages 1-37 are available as the Main Section in print form as well as PDF form.
Item | Indicators | Section | Page(s) |
---|---|---|---|
Product Responsibility |
|||
Disclosure on Management Approach |
|||
Goals and Performance |
P.28-31* |
||
Policy |
P.2-3* |
||
Organizational Responsibility |
P.2-3* |
||
Training and Awareness |
P.2-3* |
||
Monitoring and Follow-Up |
P.2-3* |
||
P.28-31* |
|||
- |
|||
Product Responsibility Performance Indicators |
|||
Aspect: Customer Health and Safety |
|||
PR1 |
Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. |
Not applicable |
- |
PR2 |
Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. |
Not applicable |
- |
Aspect: Product and Service Labeling |
|||
PR3 |
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. |
Not applicable |
- |
PR4 |
Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. |
- |
|
PR5 |
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. |
- |
|
Aspect: Marketing Communications |
|||
PR6 |
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. |
- |
|
PR7 |
Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. |
Not applicable |
- |
Aspect: Customer Privacy |
|||
PR8 |
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. |
- |
|
PR9 |
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. |
- |