GRI Standard Reference Table

GRI Standards

GRI 2: General Disclosures 2021

Standards Corresponding Location
1. Organization and Reporting Practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance
2. Activities and Workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio
4. Strategies, Policies and Practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Policy Statement Practice
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Regulatory Compliance
2-28 Membership associations
5. Stakeholder Engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

GRI 3: Material Topics 2021

Standards Corresponding Location
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

Topic specific Standards


GRI201: Economic Performance 2016

Standards Corresponding Location
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

GRI202: Market Presence 2016

Standards Corresponding Location
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

GRI203: Indirect Economic Impacts 2016

Standards Corresponding Location
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts

GRI204: Procurement Practices 2016

Standards Corresponding Location
204-1 Proportion of spending on local suppliers

GRI205: Anti-corruption 2016

Standards Corresponding Location
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and process
205-3 Confirmed incidents of corruption and actions taken N/A

GRI206: Anti-competitive Behavior 2016

Standards Corresponding Location
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

GRI207: Tax 2019

Standards Corresponding Location
207-1 Approach to tax
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


GRI301: Materials 2016

Standards Corresponding Location
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

GRI302: Energy 2016

Standards Corresponding Location
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity

GRI303: Water 2018

Standards Corresponding Location
303-1 Water withdrawal by source
303-2 Water sources significantly affected by withdrawal of water
303-3 Water recycled and reused
303-4 Water discharge
303-5 Water consumption

GRI304: Biodiversity 2016

Standards Corresponding Location
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
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

GRI305: Emissions 2016

Standards Corresponding Location
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

GRI306: Effluents and Waste 2020

Standards Corresponding Location
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

GRI307: Environmental Compliance 2016

Standards Corresponding Location
307-1 Non-compliance with environmental laws and regulations

GRI308: Supplier Environmental Assessment 2016

Standards Corresponding Location
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken


GRI401: Employment 2016

Standards Corresponding Location
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

GRI402: Labor/Management Relations 2016

Standards Corresponding Location
402-1 Minimum notice periods regarding operational changes

GRI403: Occupational Health and Safety 2016

Standards Corresponding Location
403-1 Workers representation in formal joint management-worker health and safety committees
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation
403-4 Health and safety topics covered in formal agreements with trade unions
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

GRI404: Training and Education 2016

Standards Corresponding Location
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

GRI405: Diversity and Equal Opportunity 2016

Standards Corresponding Location
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men

GRI406: Non-discrimination 2016

Standards Corresponding Location
406-1 Incidents of discrimination and corrective actions taken

GRI407: Freedom of Association and Collective Bargaining 2016

Standards Corresponding Location
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI408: Child Labor 2016

Standards Corresponding Location
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI409: Forced or Compulsory Labor 2016

Standards Corresponding Location
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI410: Security Practices 2016

Standards Corresponding Location
410-1 Security personnel trained in human rights policies or procedures

GRI411: Rights of Indigenous Peoples 2016

Standards Corresponding Location
411-1 Incidents of violations involving rights of indigenous peoples N/A

GRI412: Human Rights Assessment 2016

Standards Corresponding Location
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

GRI413: Local Communities 2016

Standards Corresponding Location
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

GRI414: Supplier Social Assessment 2016

Standards Corresponding Location
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken

GRI415: Public Policy 2016

Standards Corresponding Location
415-1 Political contributions The amount of political contributions in 2023 was 1.18 million yen.

GRI416: Customer Health and Safety 2016

Standards Corresponding Location
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

GRI417: Marketing and Labeling 2016

Standards Corresponding Location
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications

GRI418: Customer Privacy 2016

Standards Corresponding Location
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

GRI419: Socioeconomic Compliance 2016

Standards Corresponding Location
419-1 Non-compliance with laws and regulations in the social and economic area