GRI Standard Comparison Table
GRI 2、3
GRI 2: General Disclosure 2021
1. Organization and Reporting Practices
| Item | Page | |
|---|---|---|
| 2-1 | Organization details | ·Company Profile |
| 2-2 | Business entities subject to organizational sustainability reporting | ・Scope of reporting |
| 2-3 | Reporting period, reporting frequency, contact information | ・Scope of reporting |
| 2-4 | Description of information correction/correction | ー |
| 2-5 | External warranty | • Social and Environmental Information Verification Report |
2. Activities and Workers
| Item | Page | |
|---|---|---|
| 2‑6 | Activities, value chain, and other business relationships | ・Company Profile ・Products ・Global Network ・Risk Management > Promotion System |
| 2‑7 | Employee | • Sustainability data (non-financial information) > Human resource management • Sustainability data (non-financial information) > Diversity |
| 2-8 | Workers other than employees | • Sustainability data (non-financial information) > Human resource management |
3. Governance
4. Strategies, policies, and practices
| Item | Page | |
|---|---|---|
| 2-21 | Ratio of total annual compensation | ー |
| 2-22 | Statement on Strategies for Sustainable Development | • Top Message |
| 2-23 | Policy Statement | • Respect for Human Rights |
| 2-24 | Implementation of policy statements | • Respect for Human Rights • Proper procurement |
| 2-25 | Negative impact correction process | • Respect for Human Rights |
| 2-26 | A system for seeking advice and a system for raising concerns. | • Respect for Human Rights • Compliance |
| 2-27 | Compliance with laws and regulations | • Sustainability data (non-financial information) > Compliance • Compliance |
| 2-28 | Organizations with membership status | • Initiatives |
5. Stakeholder Engagement
| Item | Page | |
|---|---|---|
| 2-29 | Approaches to Stakeholder Engagement | • Sustainability data (non-financial information) > Communication with stakeholders • Communication with stakeholders |
| 2-30 | Labor agreement | • Work-life balance > Relationship with labor unions • Sustainability data (non-financial information) > Work-life balance |
GRI 3: Material Items 2021
| Item | Page | |
|---|---|---|
| 3-1 | The process for determining material items | • Key Management Priorities |
| 3-2 | List of material items | • Key Management Priorities |
| 3-3 | Management of material items | • Key Management Priorities |
GRI 101: Biodiversity
GRI 101: Biodiversity 2024
| Item | Page | |
|---|---|---|
| 101-1 | Policies to stop and reverse biodiversity loss | ー |
| 101-2 | Managing the impact on biodiversity | ー |
| 101-3 | Access and profit sharing | ー |
| 101-4 | Identifying the impact on biodiversity | • Information disclosure based on TNFD recommendations |
| 101-5 | Places with an impact on biodiversity | • Information disclosure based on TNFD recommendations |
| 101-6 | Direct causes of biodiversity loss | ー |
| 101-7 | Changes in the state of biodiversity | ー |
| 101-8 | Ecosystem services | • Information disclosure based on TNFD recommendations |
200 Series (Economics)
GRI 201: Economic Performance 2016
| Item | Page | |
|---|---|---|
| 201-1 | Direct economic value created and distributed | • "Annual Securities Report (The 126th fiscal year)" |
| 201-2 | Financial impacts, other risks, and opportunities of climate change | • Key Management Priorities • Risk management • Information disclosure based on TCFD recommendations |
| 201-3 | Contributions to defined benefit pension plans and other retirement benefit plans | • "Annual Securities Report (The 126th fiscal year)" |
| 201-4 | Government financial assistance | - |
GRI 202: Regional Economic Presence 2016
| Item | Page | |
|---|---|---|
| 202-1 | Ratio of standard new employee salary to regional minimum wage (by gender) | - |
| 202-2 | Percentage of senior managers recruited from the local community | - |
GRI 203: Indirect Economic Impacts 2016
| Item | Page | |
|---|---|---|
| 203-1 | Infrastructure investment and support services | • Social Contribution |
| 203-2 | Significant indirect economic impact | - |
GRI 204: Procurement Practices 2016
| Item | Page | |
|---|---|---|
| 204-1 | Percentage of spending on local suppliers | - |
GRI 205: Anti-corruption 2016
| Item | Page | |
|---|---|---|
| 205-1 | Businesses conducting risk assessments related to corruption | • Compliance > Efforts to prevent corrupt practices |
| 205-2 | Communication and training on policies and procedures for preventing corruption | • Compliance > Efforts to prevent corrupt practices |
| 205-3 | Confirmed cases of corruption and measures taken | • Compliance > Efforts to prevent corrupt practices |
GRI 206: Anti-competitive conduct 2016
| Item | Page | |
|---|---|---|
| 206-1 | Legal action taken due to anti-competitive practices, antitrust, or monopolistic practices | • Compliance > Initiatives related to competition law |
GRI 207: Taxation 2019
| Item | Page | |
|---|---|---|
| 207-1 | Approach to Taxation | • Appropriate Tax Payment |
| 207-2 | Tax governance, management, and risk management | - |
| 207-3 | Tax-related stakeholder engagement and management | - |
| 207-4 | Country-specific reports | - |
300 Series (Environment)
GRI 301: Raw materials 2016
| Item | Page | |
|---|---|---|
| 301-1 | Weight or volume of raw materials used | • Management of Waste • Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 301-2 | Recycled materials used | - |
| 301-3 | Recycled products and packaging materials | - |
GRI 302: Energy 2016
| Item | Page | |
|---|---|---|
| 302-1 | Energy consumption within the organization | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 302-2 | Energy consumption outside the organization | - |
| 302-3 | Energy intensity | - |
| 302-4 | Energy consumption reduction | - |
| 302-5 | Reducing the energy requirements of products and services. | • Design for Environment (DfE) |
GRI 303: Water and Drainage 2018
| Item | Page | |
|---|---|---|
| 303-1 | Interaction with water as a shared resource | • Conservation of Water Resources |
| 303-2 | Management of wastewater-related impacts | • Environmental Management > Status of Compliance with Environmental Laws and Regulations |
| 303-3 | water intake | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 303-4 | drainage | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 303-5 | water consumption | • Conservation of Water Resources |
GRI 304: Biodiversity 2016
| Item | Page | |
|---|---|---|
| 304-1 | Business sites owned, leased, or managed in protected areas, areas that are not protected but have high biodiversity value, or adjacent areas. | • Information disclosure based on TNFD recommendations |
| 304-2 | The significant impact of activities, products, and services on biodiversity | • Information disclosure based on TNFD recommendations |
| 304-3 | Habitat protection and restoration | • Conservation of Biodiversity |
| 304-4 | Species on the IUCN Red List and national conservation lists that inhabit areas affected by the project. | - |
GRI 305: Emissions into the Atmosphere 2016
| Item | Page | |
|---|---|---|
| 305-1 | Direct greenhouse gas (GHG) emissions (Scope 1) | • Sustainability data (non-financial information) > Environmental data |
| 305-2 | Indirect greenhouse gas (GHG) emissions (Scope 2) | • Sustainability data (non-financial information) > Environmental data |
| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | • Sustainability data (non-financial information) > Environmental data |
| 305-4 | Greenhouse gas (GHG) emission intensity | • Sustainability data (non-financial information) > Environmental data |
| 305-5 | Reduction of greenhouse gas (GHG) emissions | • Sustainability data (non-financial information) > Environmental data |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | • Environmental Burdens from Business Activities |
GRI 306: Waste 2020
| Item | Page | |
|---|---|---|
| 306-1 | Waste generation and significant waste-related impacts | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 306-2 | Managing the Significant Impact of Waste Management | • Management of Waste • Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 306-3 | Waste generated | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 306-4 | Relief that was not disposed of | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
| 306-5 | Disposed waste | •Environmental Burdens from Business Activities • Sustainability data (non-financial information) > Environmental data |
GRI 308: Supplier Environmental Assessment 2016
| Item | Page | |
|---|---|---|
| 308-1 | New suppliers selected based on environmental standards | - |
| 308-2 | Negative environmental impacts in the supply chain and measures taken | • Proper Procurement > Basic principles |
400 Series (Society)
GRI 401: Employment 2016
| Item | Page | |
|---|---|---|
| 401-1 | New employee hiring and employee departures | • Sustainability data (non-financial information) > Human resource management |
| 401-2 | Allowances that are paid to regular employees but not to non-regular employees. | - |
| 401-3 | Parental leave | • Work-Life Balance > Creating an environment where diverse talents can thrive. • Sustainability data (non-financial information) > Work-life balance |
GRI 402: Labor Relations 2016
| Item | Page | |
|---|---|---|
| 402-1 | Minimum notice period for business changes | - |
GRI 403: Occupational Safety and Health 2018
GRI 404: Training and Education 2016
| Item | Page | |
|---|---|---|
| 404-1 | Average annual training hours per employee | • Human Resource Development • Sustainability data (non-financial information) > Human resource development |
| 404-2 | Employee skills development programs and transition support programs | Human Resource Development • Diversity, Equity & Inclusion > Creating an environment where diverse talents can thrive. |
| 404-3 | Percentage of employees who receive regular reviews regarding their performance and career development. | - |
GRI 405: Diversity and Equal Opportunity 2016
| Item | Page | |
|---|---|---|
| 405-1 | Diversity of Governance Bodies and Employees | • Diversity, Equity & Inclusion • Sustainability data (non-financial information) > Human resource management • Sustainability data (non-financial information) > Diversity |
| 405-2 | Gender ratio of base salary and total compensation | • Sustainability data (non-financial information) > Diversity |
GRI 406: Non-discrimination 2016
| Item | Page | |
|---|---|---|
| 406-1 | Cases of discrimination and the remedial measures taken | - |
GRI 407: Freedom of Association and Collective Bargaining 2016
| Item | Page | |
|---|---|---|
| 407-1 | Businesses and suppliers whose freedom of association and the right to collective bargaining may be at risk. | • Work-Life Balance > Relationship with labor unions |
GRI 408: Child Labor 2016
| Item | Page | |
|---|---|---|
| 408-1 | Businesses and suppliers with significant risks related to child labor practices. | • Respect for Human Rights |
GRI 409: Forced Labor 2016
| Item | Page | |
|---|---|---|
| 409-1 | Businesses and suppliers with a significant risk of forced labor cases. | • Respect for Human Rights |
GRI 410: Security Practices 2016
| Item | Page | |
|---|---|---|
| 410-1 | Security personnel who have received training on human rights policies and procedures | - |
GRI 411: Indigenous Rights 2016
| Item | Page | |
|---|---|---|
| 411-1 | Cases of indigenous rights being violated | - |
GRI 413: Local Communities 2016
| Item | Page | |
|---|---|---|
| 413-1 | Businesses that have implemented engagement with local communities, impact evaluation, and development programs. | • Social Contribution • Communication with Stakeholders |
| 413-2 | Businesses that have a significant negative impact (both apparent and potential) on the local community. | - |
GRI 414: Supplier Social Assessment 2016
| Item | Page | |
|---|---|---|
| 414-1 | New suppliers selected based on social criteria | • Proper Procurement |
| 414-2 | Negative social impacts in supply chains and measures taken | • Proper Procurement |
GRI 415: Public Policy 2016
| Item | Page | |
|---|---|---|
| 415-1 | Political contributions | • Compliance > Efforts to prevent corrupt practices • Sustainability data (non-financial information) > Compliance |
GRI 416: Customer Safety and Health 2016
| Item | Page | |
|---|---|---|
| 416-1 | Assessment of the health and safety impact on product and service categories. | - |
| 416-2 | Examples of violations related to the health and safety impact of products and services. | - |
GRI 417: Marketing and Labeling 2016
| Item | Page | |
|---|---|---|
| 417-1 | Requirements for product and service information and labeling | - |
| 417-2 | Examples of violations regarding product and service information and labeling. | - |
| 417-3 | Examples of violations related to marketing communications | - |
GRI 418: Customer Privacy 2016
| Item | Page | |
|---|---|---|
| 418-1 | Specific complaints regarding violations of customer privacy and loss of customer data | - |