GRI Guidelines Comparison Table
| GRI standards | Requirements | Page | |
|---|---|---|---|
| General Disclosures | |||
| 1. Organizational Profile | |||
| GRI 102：General Disclosures | 102-1 | Name of the organization | Company> Company Profile |
| 102-2 | Activities, brands, products, and services | Company> Company Profile Products Sustainability> Business Activities and Strategies | |
| 102-3 | Location of headquarters | Company> Company Profile | |
| 102-4 | Location of operations | Company> Offices | |
| 102-5 | Ownership and legal form | Company> Company Profile | |
| 102-6 | Markets served | Products | |
| 102-7 | Scale of the organization | Company> Company Profile Annual Securities Report (Japanese) | |
| 102-8 | Information on employees and other workers | Sustainability>Social> Effectively utilize human resources Annual Securities Report (Japanese) | |
| 102-9 | Supply chain | Sustainability>Social> A stronger supply chain that reflects social and environmental issues | |
| 102-10 | Significant changes to the organization and its supply chain | Investor Relations> News Release | |
| 102-11 | Precautionary Principle or approach | Sustainability>Governance> Reinforce compliance and risk management Sustainability>Environment> Many activities to combat climate change Sustainability>Social> Improve the quality of products | |
| 102-12 | External initiatives | Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 102-13 | Membership of associations | ― | |
| 2. Strategy | |||
| 102-14 | Statement from senior decision-maker | Sustainability> TOP MESSAGE | |
| 102-15 | Key impacts, risks, and opportunities | Sustainability>Governance> Reinforce compliance and risk management Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 3. Ethics and integrity | |||
| 102-16 | Values, principles, standards, and norms of behavior | Sustainability>Governance> Reinforce compliance and risk management | |
| 102-17 | Mechanisms for advice and concerns about ethics | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 4. Governance | |||
| 102-18 | Governance structure | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-19 | Delegating authority | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-20 | Executive-level responsibility for economic, environmental, and social topics | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-21 | Consulting stakeholders on economic, environmental, and social topics | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-22 | Composition of the highest governance body and its committees | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-23 | Chair of the highest governance body | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-24 | Nominating and selecting the highest governance body | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-25 | Conflicts of interest | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-27 | Collective knowledge of highest governance body | Sustainability>Governance> Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 102-28 | Evaluating the highest governance body's performance | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-29 | Identifying and managing economic, environmental and social impacts | Sustainability>Governance> Reinforce compliance and risk management Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 102-30 | Effectiveness of risk management process | Sustainability>Governance> Reinforce compliance and risk management | |
| 102-31 | Review of economic, environmental, and social topics | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 102-32 | Highest governance body's role in sustainability reporting | ― | |
| 102-33 | Communicating critical concerns | Sustainability>Governance> Reinforce compliance and risk management Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-34 | Nature and total number of critical concerns | ― | |
| 102-35 | Remuneration policies | Investor Relations> Corporate Governance (Japanese) | |
| 102-36 | Process for determining remuneration | Investor Relations> Corporate Governance (Japanese) | |
| 102-37 | Stakeholders' involvement in remuneration | Investor Relations> Corporate Governance (Japanese) | |
| 102-38 | Annual total compensation ratio | ― | |
| 102-39 | Percentage increase in annual total compensation ratio | ― | |
| 5. Stakeholder engagement | |||
| 102-40 | List of stakeholder groups | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-41 | Collective bargaining agreements | ― | |
| 102-42 | Identifying and selecting stakeholders | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-43 | Approach to stakeholder engagement | Sustainability>Governance> Further upgrade governance regarding fairness, transparency and effectiveness | |
| 102-44 | Key topics and concerns raised | ― | |
| 6. Reporting practice | |||
| 102-45 | Entities included in the consolidated financial statements | Company> Offices Annual Securities Report (Japanese) | |
| 102-46 | Defining report content and topic Boundaries | Sustainability> Editorial Policy and Download | |
| 102-47 | List of material topics | Sustainability> JCU’s Materialities | |
| 102-48 | Restatements of information | Sustainability> Editorial Policy and Download | |
| 102-49 | Changes in reporting | ― | |
| 102-50 | Reporting period | Sustainability> Editorial Policy and Download | |
| 102-51 | Date of most recent report | Sustainability> Editorial Policy and Download | |
| 102-52 | Reporting cycle | Sustainability> Editorial Policy and Download | |
| 102-53 | Contact point for questions regarding the report | Sustainability> Editorial Policy and Download Contact us | |
| 102-54 | Claims of reporting in accordance with the GRI Standards | Sustainability> Editorial Policy and Download Sustainability> GRI Guidelines Comparison Table | |
| 102-55 | GRI content index | Sustainability> GRI Guidelines Comparison Table | |
| 102-56 | External assurance | ― | |
| Management Approach | |||
| GRI 103 : Management Approach | 103-1 | Explanation of the material topic and its Boundary | Sustainability> JCU’s Materialities |
| 103-2 | The management approach and its components | ― | |
| 103-3 | Evaluation of the management approach | ― | |
| Economic topics | |||
| GRI 201: Economic Performance | 201-1 | Direct economic value generated and distributed | Investor Relations> Financial Results |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 201-3 | Defined benefit plan obligations and other retirement plans | Annual Securities Report (Japanese) | |
| 201-4 | Financial assistance received from government | ― | |
| GRI 202： 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 | ― | |
| GRI 203： Indirect Economic Impacts | 203-1 | Infrastructure investments and services supported | Sustainability>Environment> Protection and responsible use of natural resources |
| 203-2 | Significant indirect economic impacts | ― | |
| GRI 204：Procurement Practices | 204-1 | Proportion of spending on local suppliers | ― |
| GRI 205：Anti-corruption | 205-1 | Operations assessed for risks related to corruption | Sustainability>Governance> Reinforce compliance and risk management |
| 205-2 | Communication and training about anti-corruption policies and procedures | Sustainability>Governance> Reinforce compliance and risk management Standards of Behavior (Japanese) | |
| 205-3 | Confirmed incidents of corruption and actions taken | ― | |
| GRI 206： Anti-competitive Behavior | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | ― |
| GRI 207：Tax | 207-1 | Approach to tax | Annual Securities Report (Japanese) |
| 207-2 | Tax governance, control, and risk management | Annual Securities Report (Japanese) | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | ― | |
| 207-4 | Country-by-country reporting | ― | |
| Environmental | |||
| GRI 301：Materials | 301-1 | Materials used by weight or volume | ― |
| 301-2 | Recycled input materials used | Sustainability>Environment> Protection and responsible use of natural resources | |
| 301-3 | Reclaimed products and their packaging materials | Sustainability>Environment> Protection and responsible use of natural resources | |
| GRI 302： Energy | 302-1 | Energy consumption within the organization | Sustainability>Environment> Protection and responsible use of natural resources |
| 302-2 | Energy consumption outside of the organization | ― | |
| 302-3 | Energy intensity | ― | |
| 302-4 | Reduction of energy consumption | Sustainability>Environment> Protection and responsible use of natural resources | |
| 302-5 | Reductions in energy requirements of products and services | Sustainability>Environment> Protection and responsible use of natural resources | |
| GRI 303： Water and Effluents | 303-1 | Interactions with water as a shared resource | Sustainability>Environment> Protection and responsible use of natural resources |
| 303-2 | Management of water discharge-related impacts | ― | |
| 303-3 | Water withdrawal | ― | |
| 303-4 | Water discharge | ― | |
| 303-5 | Water consumption | Sustainability>Environment> Protection and responsible use of natural resources | |
| GRI 304： Biodiversity | 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 305： Emissions | 305-1 | Direct (Scope 1) GHG emissions | Sustainability>Environment> Information Disclosure Based on TCFD Recommendations (Japanese) |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Sustainability>Environment> Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 305-3 | Other indirect (Scope 3) GHG emissions | Annual Securities Report (Japanese) Information Disclosure Based on TCFD Recommendations (Japanese) | |
| 305-4 | GHG emissions intensity | ― | |
| 305-5 | Reduction of GHG emissions | Sustainability>Environment> Protection and responsible use of natural resources | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | ― | |
| 305-7 | Nitrogen oxides (NO x), sulfur oxides (SO x), and other significant air emissions | Sustainability>Environment> Protection and responsible use of natural resources | |
| GRI 306： Waste | 306-1 | Waste generation and significant waste-related impacts | Sustainability>Environment> Protection and responsible use of natural resources |
| 306-2 | Management of significant waste-related impacts | Sustainability>Environment> Protection and responsible use of natural resources | |
| 306-3 | Waste generated | ― | |
| 306-4 | Waste diverted from disposal | ― | |
| 306-5 | Waste directed to disposal | ― | |
| GRI 307： Environmental Compliance | 307-1 | Non-compliance with environmental laws and regulations | Sustainability>Environment> Many activities to combat climate change |
| GRI 308： 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 | ― | |
| Social | |||
| GRI 401：Employment | 401-1 | New employee hires and employee turnover | Sustainability>Social> Effectively utilize human resources |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainability>Social> Effectively utilize human resources | |
| 401-3 | Parental leave | Sustainability>Social> Effectively utilize human resources | |
| GRI 402：Labor/Management Relations | 402-1 | Minimum notice periods regarding operational changes | ― |
| GRI 403： Occupational Health and Safety | 403-1 | Occupational health and safety management system | Sustainability>Social> Workplace safety and hygiene prevention of accidents |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Sustainability>Social> Workplace safety and hygiene prevention of accidents | |
| 403-3 | Occupational health services | ― | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability>Social> Workplace safety and hygiene prevention of accidents | |
| 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 | Sustainability>Social> Improve the quality of products | |
| 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 | 404-1 | Average hours of training per year per employee | ― |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Sustainability>Social> Effectively utilize human resources | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | ― | |
| GRI 405： Diversity and Equal Opportunity | 405-1 | Diversity of governance bodies and employees | Sustainability>Social> Effectively utilize human resources Annual Securities Report (Japanese) |
| 405-2 | Ratio of basic salary and remuneration of women to men | Annual Securities Report (Japanese) | |
| GRI 406：Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken | ― |
| GRI 407： Freedom of Association and Collective Bargaining | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Sustainability>Social> Workplace safety and hygiene prevention of accidents |
| GRI 408：Child Labor | 408-1 | Operations and suppliers at significant risk for incidents of child labor | Sustainability>Social> Workplace safety and hygiene prevention of accidents |
| GRI 409：Forced or Compulsory Labor | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Sustainability>Social> Workplace safety and hygiene prevention of accidents |
| GRI 410：Security Practices | 410-1 | Security personnel trained in human rights policies or procedures | ― |
| GRI 411： Rights of Indigenous Peoples | 411-1 | Incidents of violations involving rights of indigenous peoples | No applicable case |
| GRI 412： 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 | ― | |
| GRI 413： Local Communities | 413-1 | Operations with local community engagement, impact assessments, and development programs | Sustainability>Social> Effectively utilize human resources>Column |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | ― | |
| GRI 414： 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 | ― | |
| GRI 415：Public Policy | 415-1 | Political contributions | ― |
| GRI 416： 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 of products and services | ― | |
| GRI 417： Marketing and Labeling | 417-1 | Requirements for product and service information and labeling | Sustainability>Social> Improve the quality of products |
| 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 | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | ― |
| GRI 419： Socioeconomic Compliance | 419-1 | Non-compliance with laws and regulations in the social and economic area | ― |
