Sustainability

Guideline Comparison Table

We refer to disclosure contents of the GRI Sustainability Reporting Standards 2016 / 2018 and relevant pages in our website are shown below.

GRI102: General Disclosures 2016

1. Organizational profile

Item Disclosure content Relevant pages / Reasons for omission
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 Not Applicable
102-11 Precautionary Principle or approach
102-12 External initiatives
102-13 Membership of associations

2. Strategy

3. Ethics and integrity

Item Disclosure content Relevant pages / Reasons for omission
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics

4. Governance

Item Disclosure content Relevant pages / Reasons for omission
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

Item Disclosure content Relevant pages / Reasons for omission
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

Item Disclosure content Relevant pages / Reasons for omission
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 Not Applicable
102-49 Changes in reporting Not Applicable
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
102-56 External assurance

GRI103: Management Approach 2016

Item Disclosure content Relevant pages / Reasons for omission
GRI-103: Management Approach
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

GRI200: Economic topics 2016

Item Disclosure content Relevant pages / Reasons for omission
GRI-201: Economic Performance
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
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
203-2 Social Initiatives
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
205-2 Communication and training about anti-corruption policies and procedure
205-3 Confirmed incidents of corruption and actions taken Not Applicable
GRI-206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Not Applicable

GRI300: Environmental topics

Item Disclosure content Relevant pages / Reasons for omission
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
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
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
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
Preserving Biodiversity
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
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 "GHG emissions intensity"
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI-306: Effluents and Waste 2016
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
306-3 Significant spills
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
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

GRI400: Social topics

Item Disclosure content Relevant pages / Reasons for omission
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
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
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
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
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
GRI-408: 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 Peoples2016
411-1 Incidents of violations involving rights of indigenous peoples Not Applicable
GRI-412: Human Rights Assessment 2016
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 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
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Not Applicable
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 Not Applicable
417-3 Incidents of non-compliance concerning marketing communications Not Applicable
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 Not Applicable
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