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GRI Standards Content Index

The following is a comparison table for the GRI Standards and Yamato Group initiatives.

Item

Disclosures

Reporting Requirements

Corresponding Section
Organizational profile (2016)
102-1 Name of the organization
  1. a.Name of the organization.
102-2 Activities, brands, products, and services
  1. a.A description of the organization's business activities.
  2. b.Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
102-3 Location of headquarters
  1. a.Location of the organization's headquarters.
102-4 Location of operations
  1. a.Number of countries where the organization operates, and the names of countries where it has significant operations, and/or that are relevant to the topics covered in the report.
102-5 Ownership and legal form
  1. a.The organization's nature of ownership and legal form.
102-6 Markets served
  1. a.Markets served, including:
  2. i.geographic locations where products and services are offered;
  3. ii.sectors served;
  4. iii.types of customers and beneficiaries.
102-7 Scale of the organization
  1. a.Scale of the organization, including:
  2. i.total number of employees;
  3. ii.total number of operations;
  4. iii.net sales (for private sector organizations) or net revenues (for public sector organizations);
  5. iv.total capitalization (for private sector organizations) broken down in terms of debt and equity;
  6. v.quantity of products or services provided.
102-8 Information on employees and other workers
  1. a.Total number of employees by employment contract (permanent and temporary), by gender.
  2. b.Total number of employees by employment contract (permanent and temporary), by region.
  3. c.Total number of employees by employment type (full-time and part-time), by gender.
  4. d.Whether a significant portion of the organization's activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
  5. e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
  6. f. An explanation of how the data have been compiled, including any assumptions made.
102-9 Supply chain
  1. a.A description of the organization's supply chain, including its main elements as they relate to the organization's activities, primary brands, products, and services.
102-11 Precautionary Principle or approach
  1. a.Whether and how the organization applies the Precautionary Principle or approach.
102-12 External initiatives
  1. a.A list of externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.
Strategy
102-14 Statement from senior decision-maker
  1. a.A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.
102-15 Key impacts, risks, and opportunities
  1. a.A description of key impacts, risks, and opportunities.
Ethics and integrity
102-16 Values, principles, standards, and norms of behavior
  1. a.A description of the organization's values, principles, standards, and norms of behavior.
102-17 Mechanisms for advice and concerns about ethics
  1. a.A description of internal and external mechanisms for:
  2. i.seeking advice about ethical and lawful behavior, and organizational integrity;
  3. ii.reporting concerns about unethical or unlawful behavior, and organizational integrity.
Governance
102-18 Governance structure
  1. a.Governance structure of the organization, including committees of the highest governance body.
  2. b.Committees responsible for decision-making on economic, environmental, and social topics.
102-19 Delegating authority
  1. a.Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
102-20 Executive-level responsibility for economic, environmental, and social topics
  1. a.Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
  2. b.Whether post holders report directly to the highest governance body.
102-21 Consulting stakeholders on economic, environmental, and social topics
  1. a.Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
  2. b.If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
102-22 Composition of the highest governance body and its committees
  1. a.Composition of the highest governance body and its committees by:
  2. i.executive or non-executive;
  3. ii.independence;
  4. iii.tenure on the governance body;
  5. iv.number of each individual's other significant positions and commitments, and the nature of the commitments;
  6. v.gender;
  7. vi.membership of under-represented social groups;
  8. vii.competencies relating to economic, environmental, and social topics;
  9. viii.stakeholder representation.
102-23 Chair of the highest governance body
  1. a.Whether the chair of the highest governance body is also an executive officer in the organization.
  2. b.If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.
102-24 Nominating and selecting the highest governance body
  1. a.Nomination and selection processes for the highest governance body and its committees.
  2. b.Criteria used for nominating and selecting highest governance body members, including whether and how, including:
  3. i.stakeholders (including shareholders) are involved;
  4. ii.diversity is considered;
  5. iii.independence is considered;
  6. iv.expertise and experience relating to economic, environmental, and social topics are considered.
102-25 Conflicts of interest
  1. a.Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
  2. b.Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
  3. i.Cross-board membership;
  4. ii.Cross-shareholding with suppliers and other stakeholders;
  5. iii.Existence of controlling shareholder;
  6. iv.Related party disclosures.
102-26 Role of highest governance body in setting purpose, values, and strategy
  1. a.Highest governance body's and senior executives' roles in the development, approval, and updating of the organization's purpose, values or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.
102-28 Evaluating the highest governance body's performance
  1. a.Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics.
  2. b.Whether such evaluation is independent or not, and its frequency.
  3. c.Whether such evaluation is a self-assessment.
  4. d.Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.
102-29 Identifying and managing economic, environmental, and social impacts
  1. a.Highest governance body's role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities - including its role in the implementation of due diligence processes.
  2. b.Whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.
102-30 Effectiveness of risk management processes
  1. a.Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics.
102-31 Review of economic, environmental, and social topics
  1. a.Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities.
102-32 Highest governance body's role in sustainability reporting
  1. a.The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material topics are covered.
102-33 Communicating critical concerns
  1. a.Process for communicating critical concerns to the highest governance body.
102-34 Nature and total number of critical concerns
  1. a.Total number and nature of critical concerns that were communicated to the highest governance body.
  2. b.Mechanism(s) used to address and resolve critical concerns.
102-35 Remuneration policies
  1. a.Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
  2. i.Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
  3. ii.Sign-on bonuses or recruitment incentive payments;
  4. iii.Termination payments;
  5. iv.Clawbacks;
  6. v.Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
  7. b. How performance criteria in the remuneration policies relate to the highest governance body's and senior executives' objectives for economic, environmental, and social topics.
102-37 Stakeholders' involvement in remuneration
  1. a.How stakeholders' views are sought and taken into account regarding remuneration.
  2. b.If applicable, the results of votes on remuneration policies and proposals.
Stakeholder engagement
102-40 List of stakeholder groups
  1. a.A list of stakeholder groups engaged by the organization.
102-41 Collective bargaining agreements
  1. a.Percentage of total employees covered by collective bargaining agreements.
102-43 Approach to stakeholder engagement
  1. a.The organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
102-44 Key topics and concerns raised
  1. a.Key topics and concerns that have been raised through stakeholder engagement, including:
  2. i.how the organization has responded to those key topics and concerns, including through its reporting;
  3. ii.the stakeholder groups that raised each of the key topics and concerns.
Reporting practice
102-45 Entities included in the consolidated financial statements
  1. a.A list all entities included in the organization's consolidated financial statements or equivalent documents.
  2. b.Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
102-46 Defining report content and topic Boundaries
  1. a.An explanation of the process for defining the report content and the topic Boundaries.
  2. b.An explanation of how the organization has implemented the Reporting Principles for defining report content.
102-47 List of material topics
  1. a.A list of the material topics identified in the process for defining report content.
102-48 Restatements of information
  1. a.The effect of any restatements of information given in previous reports, and the reasons for such restatements.
102-49 Changes in reporting
  1. a.Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
102-52 Reporting cycle
  1. a.Reporting cycle
  • Yearly
102-55 GRI content index
  1. a.The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
  2. b.For each disclosure, the content index shall include:
  3. i.the number of the disclosure (for disclosures covered by the GRI Standards);
  4. ii.the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
  5. iii.if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
Management Approach (2016)
103-1 Explanation of the material topic and its Boundary
  1. a.An explanation of why the topic is material.
  2. b.The Boundary for the material topic, which includes a description of:
  3. i.where the impacts occur;
  4. ii.the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
  5. c.Any specific limitation regarding the topic Boundary.
103-2 The management approach and its components
  1. a.An explanation of how the organization manages the topic.
  2. b.A statement of the purpose of the management approach.
  3. c.A description of the following, if the management approach includes that component:
  4. i.Policies
  5. ii.Commitments
  6. iii.Goals and targets
  7. iv.Responsibilities
  8. v.Management resources
  9. vi.Grievance mechanisms
  10. vii.Specific actions, such as processes, projects, programs and initiatives
103-3 Evaluation of the management approach
  1. a.An explanation of how the organization evaluates the management approach, including:
  2. i.the mechanisms for evaluating the effectiveness of the management approach;
  3. ii.the results of the evaluation of the management approach;
  4. iii.any related adjustments to the management approach.
Economic Performance (2016)
201-1 Direct economic value generated and distributed
  1. a.Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
  2. i.Direct economic value generated: revenues;
  3. ii.Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
  4. iii.Economic value retained: 'direct economic value generated' less 'economic value distributed'.
  5. b.Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
201-2 Financial implications and other risks and opportunities due to climate change
  1. a.Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
  2. i.a description of the risk or opportunity and its classification as either physical, regulatory, or other;
  3. ii.a description of the impact associated with the risk or opportunity;
  4. iii.the financial implications of the risk or opportunity before action is taken;
  5. iv.the methods used to manage the risk or opportunity;
  6. v.the costs of actions taken to manage the risk or opportunity.
201-3 Defined benefit plan obligations and other retirement plans
  1. a.If the plan's liabilities are met by the organization's general resources, the estimated value of those liabilities.
  2. b.If a separate fund exists to pay the plan's pension liabilities:
  3. i.the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them;
  4. ii.the basis on which that estimate has been arrived at;
  5. iii.when that estimate was made.
  6. c.If a fund set up to pay the plan's pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
  7. d.Percentage of salary contributed by employee or employer.
  8. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.
Indirect Economic Impacts (2016)
203-1 Infrastructure investments and services supported
  1. a.Extent of development of significant infrastructure investments and services supported.
  2. b.Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
  3. c.Whether these investments and services are commercial, in-kind, or pro bono engagements.
203-2 Significant indirect economic impacts
  1. a.Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
  2. b.Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
Anti-corruption (2016)
205-1 Operations assessed for risks related to corruption
  1. a.Total number and percentage of operations assessed for risks related to corruption.
  2. b.Significant risks related to corruption identified through the risk assessment.
205-2 Communication and training about anti-corruption policies and procedures.
  1. a.Total number and percentage of governance body members that the organization's anti-corruption policies and procedures have been communicated to, broken down by region.
  2. b.Total number and percentage of employees that the organization's anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
  3. c.Total number and percentage of business partners that the organization's anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization's anti-corruption policies and procedures have been communicated to any other persons or organizations.
  4. d.Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
  5. e.Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
205-3 Confirmed incidents of corruption and actions taken
  1. a.Total number and nature of confirmed incidents of corruption.
  2. b.Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
  3. c.Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
  4. d.Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
Anti-competitive behavior (2016)
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
  1. a.Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
  2. b.Main outcomes of completed legal actions, including any decisions or judgments.
Tax (2019)
207-1 Approach to tax
  1. a.A description of the approach to tax, including:
  2. i.whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
  3. ii. the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review;
  4. iii.the approach to regulatory compliance;
  5. iv.how the approach to tax is linked to the business and sustainable development strategies of the organization.
207-2 Tax governance, control, and risk management
  1. a.A description of the tax governance and control framework, including:
  2. i.the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
  3. ii.how the approach to tax is embedded within the organization;
  4. iii.the approach to tax risks, including how risks are identified, managed, and monitored;
  5. iv.how compliance with the tax governance and control framework is evaluated.
  6. b.A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization's integrity in relation to tax.
  7. c.A description of the assurance process for disclosures on tax and, if applicable, a reference to the assurance report, statement, or opinion.
Materials (2016)
301-1 Materials used by weight or volume
  1. a.Total weight or volume of materials that are used to produce and package the organization's primary products and services during the reporting period, by:
  2. i.non-renewable materials used;
  3. ii.renewable materials used.
301-2 Recycled input materials used
  1. a.Percentage of recycled input materials used to manufacture the organization's primary products and services.
301-3 Reclaimed products and their packaging materials
  1. a.Percentage of reclaimed products and their packaging materials for each product category.
  2. b.How the data for this disclosure have been collected.
Energy (2016)
302-1 Energy consumption within the organization
  1. a.Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
  2. b.Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
  3. c.In joules, watt-hours or multiples, the total:
  4. i.electricity consumption
  5. ii.heating consumption
  6. iii.cooling consumption
  7. iv.steam consumption
  8. d.In joules, watt-hours or multiples, the total:
  9. i.electricity sold
  10. ii.heating sold
  11. iii.cooling sold
  12. iv.steam sold
  13. e.Total energy consumption within the organization, in joules or multiples.
  14. f.Standards, methodologies, assumptions, and/or calculation tools used.
  15. g.Source of the conversion factors used.
302-3 Energy intensity
  1. a.Energy intensity ratio for the organization.
  2. b.Organization-specific metric (the denominator) chosen to calculate the ratio.
  3. c.Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
  4. d.Whether the ratio uses energy consumption within the organization, outside of it, or both.
302-4 Reduction of energy consumption
  1. a.Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
  2. b.Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
  3. c.Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
  4. d.Standards, methodologies, assumptions, and/or calculation tools used.
302-5 Reductions in energy requirements of products and services
  1. a.Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
  2. b.Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
  3. c.Standards, methodologies, assumptions, and/or calculation tools used.
Water and Effluents (2018)
303-1 Interactions with water as a shared resource
  1. a.A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization's activities, products or services by a business relationship (e.g., impacts caused by runoff).
  2. b.A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
  3. c.A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
  4. d.An explanation of the process for setting any water-related goals and targets that are part of the organization's management approach, and how they relate to public policy and the local context of each area with water stress.
303-2 Management of water discharge-related impacts
  1. a.A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
  2. i.how standards for facilities operating in locations with no local discharge requirements were determined;
  3. ii.any internally developed water quality standards or guidelines;
  4. iii.any sector-specific standards considered;
  5. iv.whether the profile of the receiving waterbody was considered.
303-3 Water withdrawal
  1. a.Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
  2. i.Surface water
  3. ii.Groundwater
  4. iii.Seawater
  5. iv.Produced water
  6. v.Third-party water
  7. b.Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
  8. i.Surface water
  9. ii.Groundwater
  10. iii.Seawater
  11. iv.Produced water
  12. v.Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.
  13. c.A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
  14. i.Freshwater (≤1,000 mg/L Total Dissolved Solids);
  15. ii.Other water (>1,000 mg/L Total Dissolved Solids).
  16. d.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
303-4 Wastewater discharge
  1. a.Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
  2. i.Surface water
  3. ii.Groundwater
  4. iii.Seawater
  5. iv.Third-party water, and the volume of this total sent for use to other organizations, if applicable.
  6. b.A breakdown of total water discharge to all areas in megaliters by the following categories:
  7. i.Freshwater (≤1,000 mg/L Total Dissolved Solids);
  8. ii.Other water (>1,000 mg/L Total Dissolved Solids).
  9. c.Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
  10. i.Freshwater (≤1,000 mg/L Total Dissolved Solids);
  11. ii.Other water (>1,000 mg/L Total Dissolved Solids).
  12. d.Priority substances of concern for which discharges are treated, including:
  13. i.how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
  14. ii.the approach for setting discharge limits for priority substances of concern;
  15. iii.number of incidents of non-compliance with discharge limits.
  16. e.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
303-5 Water consumption
  1. a.Total water consumption from all areas in megaliters.
  2. b.Total water consumption from all areas with water stress in megaliters.
  3. c.Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
  4. d.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.
Biodiversity (2016)
304-3 Habitats protected or restored The reporting organization shall report the following information:
  1. a.Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
  2. b.Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
  3. c.Status of each area based on its condition at the close of the reporting period.
  4. d.Standards, methodologies, and assumptions used.
Emissions (2016)
305-1 Direct (Scope 1) GHG emissions
  1. a.Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
  2. b.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. c.Biogenic CO2 emissions in metric tons of CO2 equivalent.
  4. d.Base year for the calculation, if applicable, including:
  5. i.the rationale for choosing it;
  6. ii.emissions in the base year;
  7. iii.the context for any significant changes in emissions that triggered recalculations of base year emissions.
  8. e.Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  9. f.Consolidation approach for emissions; whether equity share, financial control, or operational control.
  10. g.Standards, methodologies, assumptions, and/or calculation tools used.
305-2 Energy indirect (Scope 2) GHG emissions
  1. a.Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
  2. b.If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
  3. c.If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  4. d.Base year for the calculation, if applicable, including:
  5. i.the rationale for choosing it;
  6. ii.emissions in the base year;
  7. iii.the context for any significant changes in emissions that triggered recalculations of base year emissions.
  8. e.Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  9. f.Consolidation approach for emissions; whether equity share, financial control, or operational control.
  10. g.Standards, methodologies, assumptions, and/or calculation tools used.
305-3 Other indirect (Scope 3) GHG emissions
  1. a.Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
  2. b.If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. c.Biogenic CO2 emissions in metric tons of CO2 equivalent.
  4. d.Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
  5. e.Base year for the calculation, if applicable, including:
  6. i.the rationale for choosing it;
  7. ii.emissions in the base year;
  8. iii.the context for any significant changes in emissions that triggered recalculations of base year emissions.
  9. f.Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  10. g.Standards, methodologies, assumptions, and/or calculation tools used.
305-4 GHG emissions intensity
  1. a.GHG emissions intensity ratio for the organization.
  2. b.Organization-specific metric (the denominator) chosen to calculate the ratio.
  3. c.Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
  4. d.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
305-5 Reduction of GHG emissions
  1. a.GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
  2. b.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. c.Base year or baseline, including the rationale for choosing it.
  4. d.Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
  5. e.Standards, methodologies, assumptions, and/or calculation tools used.
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
  1. a.Significant air emissions, in kilograms or multiples, for each of the following:
  2. i.NOx
  3. ii.SOx
  4. iii.Persistent organic pollutants (POP)
  5. iv.Volatile organic compounds (VOC)
  6. v.Hazardous air pollutants (HAP)
  7. vi.Particulate matter (PM)
  8. vii.Other standard categories of air emissions identified in relevant regulations
  9. b.Source of the emission factors used.
  10. c.Standards, methodologies, assumptions, and/or calculation tools used.
Waste (2020)
306-1 Waste generation and significant waste-related impacts
  1. a.For the organization's significant actual and potential waste-related impacts, a description of:
  2. i.the inputs, activities, and outputs that lead or could lead to these impacts;
  3. ii.whether these impacts relate to waste generated in the organization's own activities or to waste generated upstream or downstream in its value chain.
306-2 Management of significant waste-related impacts
  1. a.Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
  2. b.If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
  3. c.The processes used to collect and monitor waste-related data.
306-3 Waste generated
  1. a.Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
  2. b. Contextual information necessary to understand the data and how the data has been compiled.
306-4 Waste diverted from disposal
  1. a.Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste.
  2. b.Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
  3. i.Preparation for reuse;
  4. ii.Recycling;
  5. iii.Other recovery operations.
  6. c.Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
  7. i.Preparation for reuse;
  8. ii.Recycling;
  9. iii.Other recovery operations.
  10. d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
  11. i.onsite;
  12. ii.offsite.
  13. e.Contextual information necessary to understand the data and how the data has been compiled.
306-5 Waste directed to disposal
  1. a.Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste.
  2. b.Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
  3. i.Incineration (with energy recovery);
  4. ii.Incineration (without energy recovery);
  5. iii.Landfilling;
  6. iv.Other disposal operations.
  7. c.Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
  8. i.Incineration (with energy recovery);
  9. ii.Incineration (without energy recovery);
  10. iii.Landfilling;
  11. iv.Other disposal operations.
  12. d.For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
  13. i.onsite;
  14. ii.offsite.
  15. e.Contextual information necessary to understand the data and how the data has been compiled.
Environmental Compliance (2016)
307-1 Non-compliance with environmental laws and regulations
  1. a.Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
  2. i.total monetary value of significant fines;
  3. ii.total number of non-monetary sanctions;
  4. iii.cases brought through dispute resolution mechanisms.
  5. b.If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
Supplier Environmental Assessment（2016）
308-2 Negative environmental impacts in the supply chain and actions taken
  1. a.Number of suppliers assessed for environmental impacts.
  2. b.Number of suppliers identified as having significant actual and potential negative environmental impacts.
  3. c.Significant actual and potential negative environmental impacts identified in the supply chain.
  4. d.Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
  5. e.Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.
Employment (2016)
401-1 New employee hires and employee turnover
  1. a.Total number and rate of new employee hires during the reporting period, by age group, gender and region.
  2. b.Total number and rate of employee turnover during the reporting period, by age group, gender and region.
401-3 Parental leave
  1. a.Total number of employees that were entitled to parental leave, by gender.
  2. b.Total number of employees that took parental leave, by gender.
  3. c.Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
  4. d.Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
  5. e.Return to work and retention rates of employees that took parental leave, by gender.
Occupational Health and Safety (2018)
403-2 Hazard identification, risk assessment, and incident investigation
  1. a.A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
  2. i.how the organization ensures the quality of these processes, including the competency of persons who carry them out;
  3. ii.how the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
  4. b.A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
  5. c.A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
  6. d.A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.
403-3 Occupational health services
  1. a.A description of the occupational health services' functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers' access to them.
403-4 Worker participation, consultation, and communication on occupational health and safety
  1. a.A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
  2. b.Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.
403-5 Worker training on occupational health and safety
  1. a.A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.
403-6 Promotion of worker health
  1. a.An explanation of how the organization facilitates workers' access to non-occupational medical and healthcare services, and the scope of access provided.
  2. b.A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers' access to these services and programs.
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
  1. a.A description of the organization's approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products, or services by its business relationships, and the related hazards and risks.
403-9 Work-related injuries
  1. a.For all employees:
  2. i.The number and rate of fatalities as a result of work-related injury;
  3. ii.The number and rate of high-consequence work-related injuries (excluding fatalities);
  4. iii.The number and rate of recordable work-related injuries;
  5. iv.The main types of work-related injury;
  6. v.The number of hours worked.
  7. b.For all workers who are not employees but whose work and/or workplace is controlled by the organization:
  8. i.The number and rate of fatalities as a result of work-related injury;
  9. ii.The number and rate of high-consequence work-related injuries (excluding fatalities);
  10. iii.The number and rate of recordable work-related injuries;
  11. iv.The main types of work-related injury;
  12. v.The number of hours worked.
  13. c.The work-related hazards that pose a risk of high-consequence injury, including:
  14. i.how these hazards have been determined;
  15. ii.which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
  16. iii.actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
  17. d.Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
  18. e.Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
  19. f.Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  20. g.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
403-10 Work-related ill health
  1. a.For all employees:
  2. i.The number of fatalities as a result of work-related ill health;
  3. ii.The number of cases of recordable work-related ill health;
  4. iii.The main types of work-related ill health.
  5. b.For all workers who are not employees but whose work and/or workplace is controlled by the organization:
  6. i.The number of fatalities as a result of work-related ill health;
  7. ii.The number of cases of recordable work-related ill health;
  8. iii.The main types of work-related ill health.
  9. c.The work-related hazards that pose a risk of ill health, including:
  10. i.how these hazards have been determined;
  11. ii.which of these hazards have caused or contributed to cases of ill health during the reporting period;
  12. iii.actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
  13. d.Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  14. e.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
Training and Education (2016)
404-1 Average hours of training per year per employee
  1. a.Average hours of training that the organization's employees have undertaken during the reporting period, by:
  2. i.gender;
  3. ii.employee category.
404-2 Programs for upgrading employee skills and transition assistance programs
  1. a.Type and scope of programs implemented and assistance provided to upgrade employee skills.
  2. b.Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
404-3 Percentage of employees receiving regular performance and career development reviews
  1. a.Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.
Diversity and Equal Opportunity (2016)
405-1 Diversity of governance bodies and employees
  1. a.Percentage of individuals within the organization's governance bodies in each of the following diversity categories:
  2. i.gender;
  3. ii.Age group: under 30 years old, 30-50 years old, over 50 years old;
  4. iii.Other indicators of diversity where relevant (such as minority or vulnerable groups).
  5. b.Percentage of employees per employee category in each of the following diversity categories:
  6. i.gender;
  7. ii.Age group: under 30 years old, 30-50 years old, over 50 years old;
  8. iii.Other indicators of diversity where relevant (such as minority or vulnerable groups).
Human Rights Assessment (2016)
412-2 Employee training on human rights policies or procedures
  1. a.Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
  2. b.Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.
Local Communities (2016)
413-1 Operations with local community engagement, impact assessments, and development programs
  1. a.Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
  2. i.social impact assessments, including gender impact assessments, based on participatory processes;
  3. ii.environmental impact assessments and ongoing monitoring;
  4. iii.public disclosure of results of environmental and social impact assessments;
  5. iv.local community development programs based on local communities' needs;
  6. v.stakeholder engagement plans based on stakeholder mapping;
  7. vi.broad based local community consultation committees and processes that include vulnerable groups;
  8. vii.works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
  9. viii.formal local community grievance processes.
Supplier Social Assessment（2016）
414-2 Negative social impacts in the supply chain and actions taken
  1. a.Number of suppliers assessed for social impacts.
  2. b.Number of suppliers identified as having significant actual and potential negative social impacts.
  3. c.Significant actual and potential negative social impacts identified in the supply chain.
  4. d.Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
  5. e.Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
Public Policy (2016)
415-1 Political contributions
  1. a.Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
  2. b.If applicable, how the monetary value of in-kind contributions was estimated.
Customer Health and Safety (2016)
416-1 Assessment of the health and safety impacts of product and service categories
  1. a.Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.