GRI Sustainability Reporting Guideline

Our website refers to "GRI Sustainability Reporting Standards 2016". (As of September 2022)

GRI 102:General Disclosures

Indicator References (As of September 2022)
102-1 Name of the organization
102-2 Activities, brands, products, and services
102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
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


Indicator References
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities

3.Ethics and Integrity

Indicator References
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics


Indicator References
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
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

Indicator References
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

Indicator References
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 -
102-49 Changes in reporting -
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

GRI 103:Management Approach

Indicator References
103-1 Explanation of the material topic and its boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

GRI 200:Economic

GRI 201:Economic Performance

Indicator References
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 received from government -

GRI 202:Market Presence

Indicator References
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 -

GRI 203:Indirect Economic Impacts

Indicator References
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts -

GRI 204:Procurement Practices

Indicator References
204-1 Proportion of spending on local suppliers -

GRI 205:Anti-corruption

Indicator References
205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken

GRI 206:Anti-competitive Behavior

Indicator References
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -

GRI 207:Tax (2019)

Indicator References
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting -

GRI 300:Environmental

GRI 301:Materials

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

GRI 302:Energy

Indicator References
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

GRI 303:Water and Effluents

GRI 304:Biodiversity

Indicator References
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas -
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 -

GRI 306:Waste (2020)

Indicator References
306-1 Waste generation and significant waste-related impacts -
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal

GRI 307:Environmental Compliance

Indicator References
307-1 Non-compliance with environmental laws and regulations

GRI 308:Supplier Environmental Assessment

Indicator References
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

GRI 400:Social

GRI 401:Employment

Indicator 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

GRI 402:Labor/Management Relations

Indicator References
402-1 Minimum notice periods regarding operational changes -

GRI 403:Occupational Health and Safety (2018)

Indicator References
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 -

GRI 404:Training and Education

Indicator References
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

GRI 405: Diversity and Equal Opportunity

GRI 406:Non-discrimination

Indicator References
406-1 Incidents of discrimination and corrective actions taken -

GRI 407:Freedom of Association and Collective Bargaining

Indicator References
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI 408:Child Labor

Indicator References
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI 409:Forced or Compulsory Labor

Indicator References
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410:Security Practices

Indicator References
410-1 Security personnel trained in human rights policies or procedures -

GRI 411:Rights of Indigenous Peoples

Indicator References
411-1 Incidents of violations involving rights of indigenous peoples -

GRI 412:Human Rights Assessment

Indicator References
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 -

GRI 413:Local Communities

Indicator References
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 -

GRI 414: Supplier Social Assessment

Indicator References
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken

GRI 415:Public Policy

Indicator References
415-1 Political contributions

GRI 416:Customer Health and Safety

Indicator References
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 of products and services -

GRI 417:Marketing and Labeling

Indicator References
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling -
417-3 Incidents of non-compliance concerning marketing communications -

GRI 418:Customer Privacy

Indicator References
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data -

GRI 419:Socioeconomic Compliance

Indicator References
419-1 Non-compliance with laws and regulations in the social and economic area -