Skip to main content
90th anniversary

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

3. Governance

Item Page
2-9 Governance structure and composition • Corporate Governance > Corporate Governance System
2-10 Nomination and selection in the highest governance body • Corporate Governance > Corporate Governance System
2-11 Chairman of the highest governance body • Corporate Governance > Corporate Governance System
2-12 The role of the highest governance body in overseeing impact management • Key Management Priorities
2-13 Delegation of responsibility for impact management • Sustainability Management
2-14 The Role of the Highest Governance Body in Sustainability Reporting • Sustainability Management > Sustainability Promotion System
2-15 Conflict of interest • Corporate Governance > Role and Independence of Outside Directors
2-16 Communication of serious concerns • Sustainability Management > Sustainability Promotion System
• Risk Management > Promotion System
2-17 Collective insights of the highest governance body • Sustainability Management > Sustainability Promotion System
• Corporate Governance > Executive Training
2-18 Performance evaluation of the highest governance body • Corporate Governance > Evaluation of the Effectiveness of the Board of Directors
2-19 Compensation policy • Corporate Governance > Remuneration for Director
2-20 Reward determination process • Corporate Governance > Remuneration for Director

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

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 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 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

Item Page
403-1 OHSMS (Occupational Health and Safety Management System) • Occupational Safety and Health > Occupational Safety and Health Management System
403-2 Identifying hazards, risk assessment, and accident investigation. • Occupational Safety and Health > Reporting Procedures and Occurrence of Occupational Accidents
• Occupational Safety and Health > Risk Assessment (RA) Initiatives
403-3 Occupational health services • Health Promotion Activities 
403-4 Worker participation, consultation, and communication in occupational safety and health • Occupational Safety and Health > Promotion System
403-5 Worker training on occupational safety and health • Occupational Safety and Health > Enhancement of education, training, and awareness programs
403-6 Promoting the health of workers • Health Promotion Activities 
403-7 Prevention and mitigation of occupational health and safety impacts directly linked to business relationships. • Occupational Safety and Health > Promotion System
• Occupational Safety and Health > Risk Assessment (RA) Initiatives
403-8 Workers subject to the occupational safety and health management system • Occupational Safety and Health > Promotion System
403-9 Work-related injuries • Occupational Safety and Health > Reporting Procedures and Occurrence of Occupational Accidents
• Sustainability data (non-financial information) > Occupational safety and health
403-10 Work-related illnesses and health problems • Health Promotion Activities 
• Sustainability data (non-financial information) > Occupational safety and health

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

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 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 -