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Guidelines

Guidelines

Table of comparisons for GRI Guidelines and ISO 26000

The table below compares the GRI*1 Sustainability Reporting Guidelines Version 3.1(G3.1) and ISO 26000*2 with the information on this website relating to each category.

*1 GRI:GRI is an acronym for the Global Reporting Initiative. GRI was established in 1997 as an international institution to create and disseminate international guidelines related to corporate sustainability reporting.
*2 ISO26000: Standard published in November 2010 providing guidance on organizational social responsibility.

Required disclosure
categories under the guidelines
ISO26000 Pages of this report on which
information is contained
Profile
1.Vision and Strategy
1.1 Statement from the most senior decision maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. 6.2 Organizational governance
1.2 Description of key impacts, risks, and opportunities.
2.Organizational Profile
Organizational Profile
2.1 Name of the organization.  
2.2 Primary brands, products, and/or services.  
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. 6.2 Organizational governance
2.4 Location of organization's headquarters.  
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.  
2.6 Nature of ownership and legal form.  
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).  
2.8 Number of employees.  
Number of operations.  
Net sales (for private sector organizations) or net revenues (for public sector organizations).  
Total capitalization broken down in terms of debt and equity (for private sector organizations).  
Quantity of products or services provided.  
2.9 Significant changes during the reporting period regarding size, structure, or ownership.   -
2.10 Awards received in the reporting period.  
3.Report Scope
Report Profile
3.1 Reporting period (e.g., fiscal/calendar year) for information provided.  
3.2 Date of most recent previous report (if any).  
3.3 Reporting cycle (annual, biennial, etc.)  
3.4 Contact point for questions regarding the report or its contents.  
Report Scope and Boundary
3.5 Process for defining report content.  
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).  
3.7 State any specific limitations on the scope or boundary of the report. If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage.   -
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.   -
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.  
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).   -
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.  
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report.  
Assurance
3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).   -
4.Governance, Commitments, and Engagement
Governance
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. 6.2 Organizational governance
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).
4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance). -
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.
4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. -
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. 6.2 Organizational governance
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization). -
Stakeholder Engagement
4.14 List of stakeholder groups engaged by the organization. 6.2 Organizational governance
4.15 Basis for identification and selection of stakeholders with whom to engage.
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.
5.Indicator Protocol (* : Core Performance Indicators)
Economic
Disclosure on Management Approach 6.2 Organizational governance
6.8 Community involvement and development
Performance Indicators
Economic Performance
*EC1. Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.

6.8 Community involvement and development

6.8.3 :Community involvement

6.8.7 Wealth and income creation

6.8.9 Social investment

*EC2. Financial implications and other risks and opportunities for the organization's activities due to climate change. 6.5.5 Climate change mitigation and action
*EC3. Coverage of the organization's defined benefit plan obligations.   -
*EC4. Significant financial assistance received from government.   -
Market Presence
EC5. Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. 6.3.7 Discrimination and vulnerable groups
6.4.4 Conditions of work and social protection
6.8 Community involvement and development
-
*EC6. Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. 6.6.6 Promoting social responsibility in the value chain
6.8 Community involvement and development
6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation
*EC7. Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. 6.8 Community involvement and development
6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation
-
Indirect Economic Impacts
*EC8. Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. 6.3.9 Economic, social and cultural rights
6.8 Community involvement and development
6.8.3 Community involvement
6.8.4 Education and culture
6.8.5 Employment creation and skills development
6.8.6 Technology development and access
6.8.7 Wealth and income creation
6.8.9 Social investment
EC9. Understanding and describing significant indirect economic impacts, including the extent of impacts. 6.3.9 Economic, social and cultural rights
6.6.6 Promoting social responsibility in the value chain
6.6.7 Respect for property rights
6.7.8 Access to essential services
6.8 Community involvement and development
6.8.5 Employment creation and skills development
6.8.6 Technology development and access
6.8.7 Wealth and income creation
6.8.9 Social investment
-
Environmental
Disclosure on Management Approach 6.2 Organizational governance
6.5 The Environment
Performance Indicators
Materials
*EN1. Materials used by weight or volume.

6.5 The Environment

6.5.4 Sustainable resource use

*EN2. Percentage of materials used that are recycled input materials.
Energy
*EN3. Direct energy consumption by primary energy source.

6.5 The Environment

6.5.4 Sustainable resource use

*EN4. Indirect energy consumption by primary source.
EN5. Energy saved due to conservation and efficiency improvements.
EN6. Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.
EN7. Initiatives to reduce indirect energy consumption and reductions achieved. -
Water
*EN8. Total water withdrawal by source.

6.5 The Environment

6.5.4 Sustainable resource use

EN9. Water sources significantly affected by withdrawal of water. -
EN10. Percentage and total volume of water recycled and reused. -
Biodiversity
*EN11. Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

6.5 The Environment

6.5.6 Protection of the environment & biodiversity, and restoration of natural habitat

-
*EN12. Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
EN13. Habitats protected or restored.
EN14. Strategies, current actions, and future plans for managing impacts on biodiversity. 6.5 The Environment
6.5.6 Protection of the environment & biodiversity, and restoration of natural habitats
6.8.3 Community involvement
EN15. Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. 6.5 The Environment
6.5.6 Protection of the environment & biodiversity, and restoration of natural habitats
-
Emissions, Effluents, and Waste
*EN16. Total direct and indirect greenhouse gas emissions by weight. 6.5 The Environment
6.5.5 Climate change mitigation and action
*EN17. Other relevant indirect greenhouse gas emissions by weight.
EN18. Initiatives to reduce greenhouse gas emissions and reductions achieved.
*EN19. Emissions of ozone-depleting substances by weight. 6.5 The Environment
6.5.3 Prevention of pollution
*EN20. NO, SO, and other significant air emissions by type and weight.
*EN21. Total water discharge by quality and destination.
*EN22. Total weight of waste by type and disposal method.
*EN23. Total number and volume of significant spills. -
EN24. Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex Ⅰ, Ⅱ, Ⅲ, and Ⅳ, and percentage of transported waste shipped internationally. -
EN25. Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff. 6.5 The Environment
6.5.3 Prevention of pollution
6.5.4 Sustainable resource use
6.5.6 Protection of the environment & biodiversity, and restoration of natural habitats
-
Products and Services
*EN26. Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. 6.5The Environment
6.5.4 Sustainable resource use
6.6.6 Promoting social responsibility in the value chain
6.7.5 Sustainable consumption
*EN27. Percentage of products sold and their packaging materials that are reclaimed by category. 6.5 The Environment
6.5.3 Prevention of pollution
6.5.4 Sustainable resource use
6.7.5 Sustainable consumption
Compliance
*EN28. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations. 6.5 The Environment -
Transport
EN29. Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. 6.5 The Environment
6.5.4 Sustainable resource use
6.6.6 Promoting social responsibility in the value chain
Overall
EN30. Total environmental protection expenditures and investments by type. 6.5 The Environment
Social
Labor Practices and Decent Work
Disclosure on Management Approach 6.2 Organizational governance
6.4 Labour Practices
6.3.10 Fundamental principles and rights at work
Performance Indicators
Employment
*LA1. Total workforce by employment type, employment contract, and region, broken down by gender. 6.4 Labour Practices
6.4.3 Employment and employment relationships
-
*LA2. Total number and rate of new employee hires and employee turnover by age group, gender, and region. -
LA3. Benefits provided to full-time employees that are not provided to temporary or part- time employees, by significant locations of operation. 6.4 Labour Practices
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
*LA15 Return to work and retention rates after parental leave, by gender. 6.4 Labour Practices
6.4.4 Conditions of work and social protection
Labor/Management Relations
*LA4. Percentage of employees covered by collective bargaining agreements. 6.3.10 Fundamental principles and rights at work
6.4 Labour Practices
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
6.4.5 Social dialogue
*LA5. Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. 6.4 Labour Practices
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
6.4.5 Social dialogue
-
Occupational Health and Safety
LA6. Percentage of total workforce represented informal joint management-worker health and safety committees that help monitor and advice on occupational health and safety programs. 6.4 Labour Practices
6.4.6 Health and safety at work
-
*LA7. Rates of injury, occupational diseases, lost days, and absenteeism, and total number of workrelated fatalities, by region and by gender. 6.4 Labour Practices
6.4.6 Health and safety at work
6.8 Community involvement and development
6.8.3 Community involvement
6.8.4 Education and culture
6.8.8 Health
*LA8. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. 6.4 Labour Practices
6.4.6 Health and safety at work
6.8 Community involvement and development
6.8.3 Community involvement
6.8.4 Education and culture
6.8.8 Health
LA9. Health and safety topics covered in formal agreements with trade unions. 6.4 Labour Practices
6.4.6 Health and safety at work
Training and Education
*LA10. Average hours of training per year per employee by gender, and by employee category. 6.4 Labour Practices
6.4.7 Human development and training in the
workplace
LA11. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. 6.4 Labour Practices
6.4.7 Human development and training in the
workplace
6.8.5 Employment creation and skills
development
LA12. Percentage of employees receiving regular performance and career development reviews, by gender. 6.4 Labour Practices
6.4.7 Human development and training in the
workplace
Diversity and Equal Opportunity
*LA13. Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity. 6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
Labour Practices
6.4 Labour Practices
6.4.3 Employment and employment relationships
Equal Remuneration for Women and Men
*LA14. Ratio of basic salary of men to women by employee category. 6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
Labour Practices
6.4 Labour Practices
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
-
Human Rights
Disclosure on Management Approach 6.2 Organizational governance
6.3 Human Rights
6.3.3 Due Diligence
6.3.4 Human rights risk situations
6.3.6 Resolving grievances
6.6.6 Promoting social responsibility in the value chain
Performance Indicators
Investment and Procurement Practices
*HR1. Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. 6.3 Human Rights
6.3.3 Due diligence
6.3.5 Avoidance of complicity
6.6.6 Promoting social responsibility in the value chain
-
*HR2. Percentage of significant suppliers, contractors, and other business partners that have undergone human rights screening, and actions taken. -
HR3. Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. 6.3 Human Rights
6.3.5 Avoidance of complicity
Non-Discrimination
*HR4. Total number of incidents of discrimination and corrective actions taken. 6.3 Human Rights
6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
-
Freedom of Association and Collective Bargaining
*HR5. Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights. 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.8 Civil and political rights
6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
6.4.5 Social dialogue
-
Child Labor
*HR6. Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.6.6 Promoting social responsibility in the value chain
Forced and Compulsory Labor
*HR7. Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.6.6 Promoting social responsibility in the value chain
Security Practices
HR8. Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. 6.3 Human Rights
6.3.5 Avoidance of complicity
6.4.3 Employment and employment relationships
6.6.6 Promoting social responsibility in the value chain
-
Indigenous Rights
HR9. Total number of incidents of violations involving rights of indigenous people and actions taken. 6.3 Human Rights
6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.8 Civil and political rights
6.6.7 Respect for property rights
-
Assessment
*HR10. Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. 6.3 Human Rights
6.3.3 Due Diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
Remediation
*HR11. Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. 6.3 Human Rights
6.3.6 Resolving grievances
Society
Disclosure on Management Approach 6.2 Organizational governance
6.6 Fair Operating Practices
6.8 Community involvement and development
Performance Indicators
Local Communities
*SO1. Percentage of operations with implemented local community engagement, impact assessments, and development programs. 6.3.9 Economic, social and cultural rights
6.8 Community involvement and development
6.8.3 Community involvement
6.8.9 Social investment
*SO9. Operations with significant potential or actual negative impacts on local communities. 6.3.9 Economic, social and cultural rights
6.5.3 Prevention of pollution
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
6.8 Community Involvement and development
-
*SO10. Percentage of operations with implemented local community engagement, impact assessments, and development programs. 6.3.9 Economic, social and cultural rights
6.5.3 Prevention of pollution
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
6.8 Community Involvement and development
-
Corruption
*SO2. Percentage and total number of business units analyzed for risks related to corruption. 6.6 Fair Operating Practices
6.6.3 Anti-corruption
-
*SO3. Percentage of employees trained in organization's anti-corruption policies and procedures.
*SO4. Actions taken in response to incidents of corruption. -
Public Policy
*SO5. Public policy positions and participation in public policy development and lobbying. 6.6 Fair Operating Practices
6.6.4 Responsible political involvement
6.8.3 Community involvement
-
SO6. Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. -
Anti-competitive Behavior
SO7. Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. 6.6 Fair Operating Practices
6.6.5 Fair competition
6.6.7 Respect for property rights
-
Compliance
*SO8. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations. 6.6 Fair Operating Practices
6.6.3 Anti-Corruption
6.6.7 Respect for property rights
6.8.7 Wealth and income creation
-
Product Responsibility
Disclosure on Management Approach 6.2 Organizational governance
6.6 Fair Operating Practices
6.7 Consumer Issues
Performance Indicators
Customer Health and Safety
*PR1. Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. 6.3.9 Economic, social and cultural rights
6.6.6 Promoting social responsibility in the value chain
6.7 Consumer Issues
6.7.4 Protecting consumers' health & safety
6.7.5 Sustainable consumption
PR2. Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.
Product and Service Labeling
*PR3. Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. 6.7 Consumer Issues
6.7.3 Fair marketing, factual and unbiased
information and fair contractual practices
6.7.4 Protecting consumers' health & safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support and complaint
and dispute resolution
6.7.9 Education and awareness
PR4. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. -
PR5. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. 6.7 Consumer Issues
6.7.4 Protecting consumers' health & safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support and complaint
and dispute resolution
6.7.8 Access to essential services
6.7.9 Education and awareness
Marketing Communications
*PR6. Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. 6.7 Consumer Issues
6.7.3 Fair marketing, factual and unbiased
information and fair contractual practices
6.7.6 Consumer service, support and complaint
and dispute resolution
6.7.9 Education and awareness
PR7. Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. -
Customer Privacy
PR8. Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. 6.7 Consumer Issues
6.7.7 Consumer data protection and privacy
-
Compliance
*PR9. Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services. 6.7 Consumer Issues
6.7.6 Consumer service, support and complaint
and dispute resolution
-
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