GRI Guidelines Comparison Table

GRI standardsRequirementsPage
General Disclosures
1. Organizational Profile
GRI 102:General Disclosures102-1Name of the organizationCompany>Company Profile
102-2Activities, brands, products, and servicesCompany>Company Profile
Sustainability>BUSINESS REVIEW
102-3Location of headquartersCompany>Company Profile
102-4Location of operationsCompany>Offices
102-5Ownership and legal formCompany>Company Profile
102-6Markets servedProducts
102-7Scale of the organizationCompany>Company Profile
102-8Information on employees and other workersSustainability>Social>Employees
102-9Supply chainSustainability>Social>Business Partners
102-10Significant changes to the organization and its supply chainInvestor Relations>News Release
102-11Precautionary Principle or approachSustainability>Governance>Risk Management
Sustainability>Environment>Environmental Management
Sustainability>Social>Our Customers
102-12External initiativesInformation Disclosure Based on TCFD Recommendations (Japanese)
102-13Membership of associations
2. Strategy
 102-14Statement from senior decision-makerSustainability>Message from the CEO
 102-15Key impacts, risks, and opportunitiesSustainability>Governance>Risk Management
Information Disclosure Based on TCFD Recommendations (Japanese)
3. Ethics and integrity
 102-16Values, principles, standards, and norms of behaviorSustainability>Governance> Management
Sustainability>Governance> Compliance
 102-17Mechanisms for advice and concerns about ethicsSustainability>Governance> Corporate Governance
4. Governance
 102-18Governance structureSustainability>Governance> Corporate Governance
 102-19Delegating authoritySustainability>Governance> Corporate Governance
 102-20Executive-level responsibility for economic, environmental, and social topicsSustainability>Governance> Corporate Governance
 102-21Consulting stakeholders on economic, environmental, and social topicsSustainability>Governance>Management
 102-22Composition of the highest governance body and its committeesSustainability>Governance>Corporate Governance
 102-23Chair of the highest governance bodySustainability>Governance>Corporate Governance
 102-24Nominating and selecting the highest governance bodySustainability>Governance>Corporate Governance
 102-25Conflicts of interestSustainability>Governance>Corporate Governance
 102-26Role of highest governance body in setting purpose, values, and strategySustainability>Governance>Management
Sustainability>Governance>Corporate Governance
 102-27Collective knowledge of highest governance bodySustainability>Governance>Corporate Governance
 102-28Evaluating the highest governance body's performanceSustainability>Governance>Corporate Governance
 102-29Identifying and managing economic, environmental, and social impactsSustainability>Governance>Risk Management
 102-30Risk Effectiveness of risk management processesSustainability>Governance>Risk Management
 102-31Review of economic, environmental, and social topicsSustainability>Governance>Corporate Governance
 102-32Highest governance body's role in sustainability reporting
 102-33Communicating critical concernsSustainability>Governance>Corporate Governance
Sustainability>Governance>Risk Management
 102-34Nature and total number of critical concerns
 102-35Remuneration policiesInvestor Relations>Corporate Governance (Japanese)
 102-36Process for determining remunerationInvestor Relations>Corporate Governance (Japanese)
 102-37Stakeholders' involvement in remunerationInvestor Relations>Corporate Governance (Japanese)
 102-38Annual total compensation ratio
 102-39Percentage increase in annual total compensation ratio
5. Stakeholder engagement
 102-40List of stakeholder groupsSustainability>Governance>Management
 102-41Collective bargaining agreements
 102-42Identifying and selecting stakeholdersSustainability>Governance>Management
 102-43Approach to stakeholder engagementSustainability>Governance>Management
 102-44Key topics and concerns raised
6. Reporting practice
 102-45Entities included in the consolidated financial statementsCompany>Offices
Annual Securities Report (Japanese)
 102-46Defining report content and topic BoundariesSustainability>Editorial Policy And Download
 102-47List of material topics
 102-48Restatements of informationSustainability>Editorial Policy And Download
 102-49Changes in reporting
 102-50Reporting periodSustainability>Editorial Policy And Download
 102-51Date of most recent reportSustainability>Editorial Policy And Download
 102-52Reporting cycleSustainability>Editorial Policy And Download
 102-53Contact point for questions regarding the reportSustainability>Editorial Policy And Download
Contact us
 102-54Claims of reporting in accordance with the GRI StandardsSustainability>Editorial Policy And Download
Sustainability> GRI Guidelines Comparison Table
 102-55GRI content indexSustainability> GRI Guidelines Comparison Table
 102-56External assurance
Management Approach
GRI 103 : Management Approach103-1Explanation of the material topic and its Boundary
103-2The management approach and its components
103-3Evaluation of the management approach
Economic topics
GRI 201:
Economic Performance
201-1Direct economic value generated and distributedInvestor Relations>Financial Results
201-2Financial implications and other risks and opportunities due to climate changeInformation Disclosure Based on TCFD Recommendations (Japanese)
201-3Defined benefit plan obligations and other retirement plansAnnual Securities Report (Japanese)
201-4Financial assistance received from government
GRI 202:
Market Presence
202-1Ratios of standard entry level wage by gender compared to local minimum wage
202-2Proportion of senior management hired from the local community
GRI 203:
Indirect Economic Impacts
203-1Infrastructure investments and services supportedSustainability>Social>Community
203-2Significant indirect economic impacts
GRI 204:Procurement Practices204-1Proportion of spending on local suppliers
GRI 205:Anti-corruption205-1Operations assessed for risks related to corruptionSustainability>Governance>Compliance
205-2Communication and training about anti-corruption policies and proceduresSustainability>Governance>Compliance
Standards of Behavior (Japanese)
205-3Confirmed incidents of corruption and actions taken
GRI 206:
Anti-competitive Behavior
206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207:Tax207-1Approach to taxAnnual Securities Report (Japanese)
207-2Tax governance, control, and risk managementAnnual Securities Report (Japanese)
207-3Stakeholder engagement and management of concerns related to tax
207-4Country-by-country reporting
GRI 301:Materials301-1Materials used by weight or volume
301-2Recycled input materials usedSustainability>Environment>Raw Materials
301-3Reclaimed products and their packaging materialsSustainability>Environment>Wastewater and Waste
GRI 302:
302-1Energy consumption within the organizationSustainability>Environment>Energy
302-2Energy consumption outside of the organization
302-3Energy intensitySustainability>Environment>Energy
302-4Reduction of energy consumptionSustainability>Environment>Energy
302-5Reductions in energy requirements of products and servicesSustainability>Environment>Energy
GRI 303:
Water and Effluents
303-1Interactions with water as a shared resourceSustainability>Environment>Water
303-2Management of water discharge-related impacts
303-3Water withdrawal
303-4Water discharge
303-5Water consumptionSustainability>Environment>Water
GRI 304:
304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2Significant impacts of activities, products and services on biodiversity
304-3Habitats protected or restored
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305:
305-1Direct (Scope 1) GHG emissionsSustainability>Environment>Energy
305-2Energy indirect (Scope 2) GHG emissionsSustainability>Environment>Energy
305-3Other indirect (Scope 3) GHG emissionsAnnual Securities Report (Japanese)
Information Disclosure Based on TCFD Recommendations (Japanese)
305-4GHG emissions intensity
305-5Reduction of GHG emissionsSustainability>Environment>Energy
305-6Emissions of ozone-depleting substances (ODS)
305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsSustainability>Environment>Energy
GRI 306:
306-1Waste generation and significant waste-related impactsSustainability>Environment>Wastewater and Waste
306-2Management of significant waste-related impactsSustainability>Environment>Wastewater and Waste
306-3Waste generated
306-4Waste diverted from disposal
306-5Waste directed to disposal
GRI 307:
Environmental Compliance
307-1Non-compliance with environmental laws and regulationsSustainability>Environment>Environmental Management
GRI 308:
Supplier Environmental Assessment
308-1New suppliers that were screened using environmental criteria
308-2Negative environmental impacts in the supply chain and actions taken
GRI 401:Employment401-1New employee hires and employee turnoverSustainability>Social>Employees
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employeesSustainability>Social>Employees
401-3Parental leaveSustainability>Social>Employees
GRI 402:Labor/Management Relations402-1Minimum notice periods regarding operational changes
GRI 403:
Occupational Health and Safety
403-1Occupational health and safety management systemSustainability>Social>Employees
403-2Hazard identification, risk assessment, and incident investigation
403-3Occupational health services
403-4Worker participation, consultation, and communication on occupational health and safetySustainability>Social>Employees
403-5Worker training on occupational health and safety
403-6Promotion of worker health
403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsSustainability>Social>Employees
403-8Workers covered by an occupational health and safety management system
403-9Work-related injuries
403-10Work-related ill health
GRI 404:Training and Education404-1Average hours of training per year per employeeSustainability>Social>Employees
404-2Programs for upgrading employee skills and transition assistance programsSustainability>Social>Employees
404-3Percentage of employees receiving regular performance and career development reviews
GRI 405:
Diversity and Equal Opportunity
405-1Diversity of governance bodies and employeesSustainability>Social>Employees
Annual Securities Report (Japanese)
405-2Ratio of basic salary and remuneration of women to men
GRI 406:Non-discrimination406-1Incidents of discrimination and corrective actions taken
GRI 407:
Freedom of Association and Collective Bargaining
407-1Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskSustainability>Social>Employees
Annual Securities Report (Japanese)
GRI 408:Child Labor408-1Operations and suppliers at significant risk for incidents of child laborSustainability>Social>Employees
Annual Securities Report (Japanese)
GRI 409:Forced or Compulsory Labor409-1Operations and suppliers at significant risk for incidents of forced or compulsory laborSustainability>Social>Employees
Annual Securities Report (Japanese)
GRI 410:Security Practices410-1Security personnel trained in human rights policies or procedures
GRI 411:
Rights of Indigenous Peoples
411-1Incidents of violations involving rights of indigenous peoples
GRI 412:
Human Rights Assessment
412-1Operations that have been subject to human rights reviews or impact assessments
412-2Employee training on human rights policies or procedures
412-3Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
GRI 413:
Local Communities
413-1Operations with local community engagement, impact assessments, and development programsSustainability>Social>Community
413-2Operations with significant actual and potential negative impacts on local communities
GRI 414:
Supplier Social Assessment
414-1New suppliers that were screened using social criteria
414-2Negative social impacts in the supply chain and actions taken
GRI 415:Public Policy415-1Political contributions
GRI 416:
Customer Health and Safety
416-1Assessment of the health and safety impacts of product and service categoriesSustainability>Social>Our Customers
416-2Incidents of non-compliance concerning the health and safety impacts of products and services
GRI 417:
Marketing and Labeling
417-1Requirements for product and service information and labelingSustainability>Social>Our Customers
417-2Incidents of non-compliance concerning product and service information and labeling
417-3Incidents of non-compliance concerning marketing communications
GRI 418:
Customer Privacy
418-1Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI 419:
Socioeconomic Compliance
419-1Non-compliance with laws and regulations in the social and economic area