GRI Guidelines Comparison Table
Statement of use
The JCU Group reports the information listed in this index for the period from April 1, 2024 to March 31, 2025 (with certain information including data from the fiscal year ending March 2026 (April 2025 to March 2026)), with reference to the GRI Standards.
GRI used
GRI 1: Foundation 2021
General Disclosures
| Disclosure Number | Disclosure | Description | |
|---|---|---|---|
| Sustainability Report | Corporate Site, etc. | ||
| GRI 2: General Disclosures 2021 | |||
| 1. The organization and its reporting practices | |||
| 2-1 | Organizational details | p.42 | Company > Company Profile |
| 2-2 | Entities included in the organization's sustainability report | - | Products |
| 2-3 | Reporting period, frequency and contact point | p.1 | Sustainability > Editorial Policy |
| 2-4 | Restatements of information | - | - |
| 2-5 | External assurance | - | - |
| 2. Activities and workers | |||
| 2-6 | Activities, value chain and other business relationships | - | Products |
| 2-7 | Employees | - | - |
| 2-8 | Workers who are not employees | - | - |
| 3. Governance | |||
| 2-9 | Governance structure and composition | p.34-p.36 p.37-p.38 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| Sustainability> Governance> Board Members | |||
| 2-10 | Nomination and selection of the highest governance body | p.34-p.36 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| 2-11 | Chair of the highest governance body | - | - |
| 2-12 | Collective knowledge of the highest governance body | p.34-p.36 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| 2-13 | Role of the highest governance body in overseeing the management of impacts | p.34-p.36 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| 2-14 | Delegation of responsibility for managing impacts | - | - |
| 2-15 | Role of the highest governance body in sustainability reporting | p.30-p.33 | Sustainability> Governance> Reinforce compliance and risk management |
| 2-16 | Conflicts of interest | p.30-p.33 | Sustainability> Governance> Reinforce compliance and risk management |
| 2-17 | Communication of critical concerns | p.34-p.36 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| 2-18 | Evaluation of the performance of the highest governance body | - | - |
| 2-19 | Remuneration policies | p.34-p.36 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| 2-20 | Process to determine remuneration | p.34-p.36 | Sustainability > Governance > Further Upgrade Governance Regarding Fairness, Transparency, and Effectiveness |
| 2-21 | Annual total compensation ratio | - | - |
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainable development strategy | - | Sustainability |
| 2-23 | Policy commitments | - | Sustainability |
| 2-24 | Embedding policy commitments | - | Sustainability |
| 2-25 | Processes to remediate negative impacts | - | - |
| 2-26 | Mechanisms for seeking advice and raising concerns | - | - |
| 2-27 | Compliance with laws and regulations | - | - |
| 2-28 | Membership associations | - | - |
| 5. Stakeholder engagement | |||
| 2-29 | Approach to stakeholder engagement | p.16-p.17 | JCU’s Materialities |
| 2-30 | Collective bargaining agreements | - | - |
| GRI 3: Material Topics 2021 | |||
| Guidance to determine material topics | |||
| 3-1 | Process to determine material topics | p.16-p.17 | JCU’s Materialities |
| 3-2 | List of material topics | p.16-p.17 | JCU’s Materialities |
| 3-3 | Management of material topics | p.16-p.17 | JCU’s Materialities |
Material Topics
| Disclosure Number | Disclosure | Description | |
|---|---|---|---|
| Sustainability Report | Corporate Site, etc. | ||
| Economic | |||
| GRI 201: Economic Performance 2016 | |||
| 201-1 | Direct economic value generated and distributed | p.41 p.2 | Sustainability> Financial and Non-financial Highlights |
| Sustainability> JCU at a Glance | |||
| 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 2016 | |||
| 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 2016 | |||
| 203-1 | Infrastructure investments and services supported | - | - |
| 203-2 | Significant indirect economic impacts | - | - |
| GRI 204: Procurement Practices 2016 | |||
| 204-1 | Proportion of spending on local suppliers | - | - |
| GRI 205: Anti-corruption 2016 | |||
| 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 2016 | |||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | - |
| GRI 207: Tax 2019 | |||
| 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 | - | - |
| Environmental | |||
| GRI 301： Materials 2016 | |||
| 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 2016 | |||
| 302-1 | Energy consumption within the organization | p.20-p.21 p.41 p.2 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| Sustainability> Financial and Non-financial Highlights | |||
| Sustainability> JCU at a Glance | |||
| 302-2 | Energy consumption outside of the organization | p.20-p.21 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| 302-3 | Energy intensity | - | - |
| 302-4 | Reduction of energy consumption | p.20-p.21 p.41 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| Sustainability> Financial and Non-financial Highlights | |||
| 302-5 | Reductions in energy requirements of products and services | p.20-p.21 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| GRI 303：Water and Effluents 2018 | |||
| 303-1 | Interactions with water as a shared resource | p.20-p.21 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| 303-2 | Management of water discharge-related impacts | - | - |
| 303-3 | Water withdrawal | p.20-p.21 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| Sustainability> Financial and Non-financial Highlights | |||
| 303-4 | Water discharge | - | - |
| 303-5 | Water consumption | p.20-p.21 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| GRI 304：Biodiversity 2016 | |||
| 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 2016 | |||
| 305-1 | Direct (Scope 1) GHG emissions | p.20-p.21 p.41 p.2 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| Sustainability> Financial and Non-financial Highlights | |||
| Sustainability> JCU at a Glance | |||
| 305-2 | Energy indirect (Scope 2) GHG emissions | p.20-p.21 p.41 p.2 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| Sustainability> Financial and Non-financial Highlights | |||
| Sustainability> JCU at a Glance | |||
| 305-3 | Other indirect (Scope 3) GHG emissions | - | - |
| 305-4 | GHG emissions intensity | - | - |
| 305-5 | Reduction of GHG emissions | p.20-p.21 p.41 p.2 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| Sustainability> Financial and Non-financial Highlights | |||
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | p.20-p.21 | Sustainability> Environment> Protection and Responsible Use of Natural Resources |
| GRI 306：Waste 2020 | |||
| 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 308：Supplier Environmental Assessment 2016 | |||
| 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 2016 | |||
| 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 | p.26 | Sustainability> Social> Effectively Utilize Human Resources |
| GRI 402：Labor/Management Relations 2016 | |||
| 402-1 | Minimum notice periods regarding operational changes | - | - |
| GRI 403：Occupational Health and Safety 2018 | |||
| 403-1 | Occupational health and safety management system | p.29 | Sustainability> Social> Workplace Safety and Hygiene; Prevention of Accidents |
| 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 2016 | |||
| 404-1 | Average hours of training per year per employee | - | - |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | p.25 | Sustainability> Social> Effectively Utilize Human Resources |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | - |
| GRI 405：Diversity and Equal Opportunity 2016 | |||
| 405-1 | Diversity of governance bodies and employees | p.25 p.2 | Sustainability> Social> Effectively Utilize Human Resources |
| Sustainability> JCU at a Glance | |||
| 405-2 | Ratio of basic salary and remuneration of women to men | - | - |
| GRI 406：Non-discrimination 2016 | |||
| 406-1 | Incidents of discrimination and corrective actions taken | - | - |
| GRI 407：Freedom of Association and Collective Bargaining 2016 | |||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | - | - |
| GRI408：Child Labor 2016 | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | - | - |
| GRI 409：Forced or Compulsory Labor 2016 | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - | - |
| GRI 410：Security Practices 2016 | |||
| 410-1 | Security personnel trained in human rights policies or procedures | - | - |
| GRI 411：Rights of Indigenous Peoples 2016 | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | - | - |
| GRI 413：Local Communities 2016 | |||
| 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 2016 | |||
| 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 2016 | |||
| 415-1 | Political contributions | - | - |
| GRI 416：Customer Health and Safety 2016 | |||
| 416-1 | Assessment of the health and safety impacts of product and service categories | p.22-p.23 | Sustainability> Social> Improve the Quality of Products |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | - | - |
| GRI 417：Marketing and Labeling 2016 | |||
| 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 2016 | |||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - | - |
