GRI Standards Comparison Table

GRI Content Index

GRI 2,3

Disclosures References
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details - Company > Corporate Profile > Overview
2-2 Entities included in the organization’s sustainability reporting - Scope of reporting
2-3 Reporting period, frequency and contact point - Scope of reporting
2-4 Restatements of information
2-5 External assurance - Social and Environmental Information Verification Report
2.Activities and workers
2‑6 Activities, value chain and other business relationships - Company > Corporate Profile > Overview
- Business
- Company > Global Networks
- Proper Procurement > Supply Chain Management
- "Integrated Report 2024",CSR and Sustainability Procurement
2‑7 Employees - Sustainability Data(Non-Financial Information) > Global Human Resource Management
- Sustainability Data(Non-Financial Information) > Diversity
2-8 Workers who are not employees - Sustainability Data(Non-Financial Information) > Global Human Resource Management
3.Governance
2-9 Governance structure and composition - Corporate Governance > Corporate Governance System
2-10 Nomination and selection of the highest governance body - Corporate Governance > Corporate Governance System
2-11 Chair of the highest governance body - Corporate Governance > Corporate Governance System
2-12 Role of the highest governance body in overseeing the management of impacts - Priority Issues (Materiality)
2-13 Delegation of responsibility for managing impacts - Sustainability Management
2-14 Role of the highest governance body in sustainability reporting - Sustainability Management > CSR and Sustainability Promotion System
2-15 Conflicts of interest - Corporate Governance > Roles and Independence of Outside Directors
2-16 Communication of critical concerns - Sustainability Management > CSR and Sustainability Promotion System
- Risk Management > Promotion System
2-17 Collective knowledge of the highest governance body - Sustainability Management > CSR and Sustainability Promotion System
- Corporate Governance > Training for officers
2-18 Evaluation of the performance of the highest governance body - Corporate Governance>Evaluation of the effectiveness of the Board of Directors
2-19 Remuneration policies - Corporate Governance>Remuneration for Director
2-20 Process to determine remuneration - Corporate Governance>Remuneration for Director
4.Strategy, policies and practices
2-21 Annual total compensation ratio
2-22 Statement on sustainable development strategy - Top Message
2-23 Policy commitments - Respect for Human Rights
2-24 Embedding policy commitments - Respect for Human Rights
- Proper Procurement
2-25 Processes to remediate negative impacts - Respect for Human Rights
2-26 Mechanisms for seeking advice and raising concerns - Respect for Human Rights
- Compliance
2-27 Compliance with laws and regulations - Sustainability Data(Non-Financial Information) > Compliance
- Compliance
2-28 Membership associations - Initiatives
5.Stakeholder engagement
2-29 Approach to stakeholder engagement - Sustainability Data(Non-Financial Information)>Communication with Stakeholders
- Communication to Stakeholders
2-30 Collective bargaining agreements - Work-Life Balance > Labor-Management Relations
- Sustainability Data(Non-Financial Information)>Work-life Balance
GRI 3: Material Topics 2021
3-1 Process to determine material topics - Priority Issues (Materiality)
3-2 List of material topics - Priority Issues (Materiality)
3-3 Management of material topics - Priority Issues (Materiality)

200 series (Economic)

Disclosures References
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed - Annual Securities Report The 124rd Fiscal Year (From April 1, 2023 to March 31, 2024)
201-2 Financial implications and other risks and opportunities due to climate change - Priority Issues (Materiality)
- Risk Management
- Information Disclosure Based on TCFD Recommendations
201-3 Defined benefit plan obligations and other retirement plans - Annual Securities Report The 124rd Fiscal Year (From April 1, 2023 to March 31, 2024)
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 - Social Contribution
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 - Compliance > Initiatives to Prevent Corruption
205-2 Communication and training about anti-corruption policies and procedures - Compliance > Initiatives to Prevent Corruption
205-3 Confirmed incidents of corruption and actions taken - Compliance > Initiatives to Prevent Corruption
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - Compliance > Initiatives Concerning Competition Laws
GRI 207: Tax 2019
207-1 Approach to tax - Appropriate Tax Payment
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

300 series (Environmental)

Disclosures References
GRI 301: Materials 2016
301-1 Materials used by weight or volume - Environmental Burdens from Business Activities
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 - Environmental Burdens from Business Activities
- Sustainability Data(Non-Financial Information)>Environment Data
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 2018
303-1 Interactions with water as a shared resource - Conservation of Water Resources
303-2 Management of water discharge-related impacts - Environmental Management > Compliance with Environmental Laws and Regulations
303-3 Water withdrawal - Conservation of Water Resources > Trends in Volume of Water Usage
303-4 Water discharge - Environmental Burdens from Business Activities
303-5 Water consumption - Conservation of Water 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 - Conservation of Biodiversity
304-2 Significant impacts of activities, products, and services on biodiversity - Conservation of Biodiversity
304-3 Habitats protected or restored - Conservation of Biodiversity
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 - Sustainability Data(Non-Financial Information)>Environment Data
305-2 Energy indirect (Scope 2) GHG emissions - Sustainability Data(Non-Financial Information)>Environment Data
305-3 Other indirect (Scope 3) GHG emissions - Sustainability Data(Non-Financial Information)>Environment Data
305-4 GHG emissions intensity - Sustainability Data(Non-Financial Information)>Environment Data
305-5 Reduction of GHG emissions - Sustainability Data(Non-Financial Information)>Environment 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 306: Effluents and Waste 2016
306-1 Water discharge by quality and destination - Environmental Burdens from Business Activities
306-2 Waste by type and disposal method - Environmental Burdens from Business Activities
306-3 Significant spills - Environmental Management > Compliance with Environmental Laws and Regulations
- Sustainability Data(Non-Financial Information)>Compliance with Environmental Laws and Regulations
306-4 Transport of hazardous waste
306-5 Water bodies affected by water discharges and/or runoff
GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations - Environmental Management > Compliance with Environmental Laws and Regulations
- Sustainability Data(Non-Financial Information)>Compliance with Environmental Laws and Regulations
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 - Proper Procurement > Promoting Responsible Procurement

400 series (Social)

Disclosures References
GRI 401: Employment 2016
401-1 New employee hires and employee turnover - Sustainability Data(Non-Financial Information)>Global Human Resource Management
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave - Work-Life Balance > Initiatives that Consider Work-Life Balance
- Sustainability Data(Non-Financial Information)>Work-life Balance
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 - Occupational Health and Safety > Promotion System
403-2 Hazard identification, risk assessment, and incident investigation - Occupational Health and Safety > Promotion System
- Health and Safety Activities > Risk Assessment (RA) Initiatives
403-3 Occupational health services - Health Promotion Activities
403-4 Worker participation, consultation, and communication on occupational health and safety - Occupational Health and Safety > Promotion System
403-5 Worker training on occupational health and safety - Health and Safety Activities > Enhancement of Education, Training and Enlightenment
403-6 Promotion of worker health - Health Promotion Activities
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships - Occupational Health and Safety > Promotion System
- Health and Safety Activities > Risk Assessment (RA) Initiatives
403-8 Workers covered by an occupational health and safety management system - Occupational Health and Safety > Promotion System
403-9 Work-related injuries - Health and Safety Activities > Status and Reporting Procedure of occupational Accidents
- Sustainability Data(Non-Financial Information)>Occupational Safety and Health
403-10 Work-related ill health - Health Promotion Activities
- Sustainability Data(Non-Financial Information)>Occupational Safety and Health
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee - Human Resource Development
- Sustainability Data(Non-Financial Information)>Human Resource Development
404-2 Programs for upgrading employee skills and transition assistance programs - Human Resource Development
- Diversity & Inclusion > Providing Workplaces Where Employees Can Continue to Exert Their Abilities
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 - Global Human Resource Management
- Sustainability Data(Non-Financial Information)>Global Human Resource Management
- Sustainability Data(Non-Financial Information)>Diversity
405-2 Ratio of basic salary and remuneration of women to men - Annual Securities Report The 124rd Fiscal Year (From April 1, 2023 to March 31, 2024)
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 - Work-Life Balance > Labor -Management Relations
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor - Respect for Human Rights
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor - Respect for Human Rights
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 412: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments - Respect for Human Rights
412-2 Employee training on human rights policies or procedures - Respect for Human Rights
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs - Social Contribution
- Communication to Stakeholders
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 - Proper Procurement
414-2 Negative social impacts in the supply chain and actions taken - Proper Procurement
GRI 415: Public Policy 2016
415-1 Political contributions - Compliance > Initiatives to Prevent Corruption
- Sustainability Data(Non-Financial Information)>Compliance
GRI 416: Customer Health and Safety 2016
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 2016
417-1 Requirements for product and service information and labeling - Environmentally-friendly Products > Environmental Friendliness in the Product Lifecycle
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
GRI 419: Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area
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