GRI Standards Index

Topic standards

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 2: General Disclosures 2021 1. The organization and its reporting practices
2-1 Organizational details Corporate Profile
2-2 Entities included in the organization’s sustainability reporting Sustainability Report & Editorial Policy
2-3 Reporting period, frequency and contact point Sustainability Report & Editorial Policy
2-4 Restatements of information There are no applicable cases.
2-5 External assurance Scope 3 Verification Report (PDF: 665KB)PDF will open in a new window.
2. Activities and workers
2-6 Activities, value chain and other business relationships Annual Securities Report (P6-8) (Japanese Only)(PDF: 1.34MB)PDF will open in a new window.
2-7 Employees Social : Basic data
2-8 Workers who are not employees Social : Basic data
3. Governance
2-9 Governance structure and composition Corporate Governance Structure
2-10 Nomination and selection of the highest governance body Corporate Governance Structure
2-11 Chair of the highest governance body Corporate Governance Structure
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Promotion Structure
2-13 Delegation of responsibility for managing impacts Sustainability Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Sustainability Promotion Structure
2-15 Conflicts of interest Corporate Governance Report (P1)(PDF: 389KB)PDF will open in a new window.
2-16 Communication of critical concerns Group Risk Management
2-17 Collective knowledge of the highest governance body Annual Securities Report (P37-41) (Japanese Only) (PDF: 1.34MB)PDF will open in a new window.
2-18 Evaluation of the performance of the highest governance body Corporate Governance Report (P3) (PDF: 389KB)PDF will open in a new window.
2-19 Remuneration policies Directors’ and Audit & Supervisory Board Members’ Compensation
2-20 Process to determine remuneration Directors’ and Audit & Supervisory Board Members’ Compensation
2-21 Annual total compensation ratio  
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO Message
2-23 Policy commitments Concept of Sustainable Management
2-24 Embedding policy commitments Concept of Sustainable Management
2-25 Processes to remediate negative impacts Materiality
2-26 Mechanisms for seeking advice and raising concerns  
2-27 Compliance with laws and regulations Through Compliance
2-28 Membership associations Joint Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Relationship with Stakeholders
2-30 Collective bargaining agreements Annual Securities Report (P12) (Japanese Only) (PDF: 1.34MB)PDF will open in a new window.

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality
3-2 List of material topics Materiality
3-3 Management of material topics Materiality

Sector standard

Economic

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI201: Economic Performance 2016 201-1 Direct economic value generated and distributed Annual Securities Report (P2) (Japanese Only) (PDF: 1.34MB)PDF will open in a new window.
201-2 Financial implications and other risks and opportunities due to climate change Responding to Climate Change
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report (P92) (Japanese Only) (PDF: 1.34MB)PDF will open in a new window.
201-4 Financial assistance received from government There are no applicable cases.
GRI 202: Market Presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage  
202-2 Proportion of senior management hired from the local community  
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported  
203-2 Significant indirect economic impacts  
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers  
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption  
205-2 Communication and training about anti-corruption policies and procedures Through Compliance
205-3 Confirmed incidents of corruption and actions taken There are no applicable cases.
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices There are no applicable cases.
GRI 207: Tax 2019 207-1 Approach to tax Tax Compliance
207-2 Tax governance, control, and risk management Tax Compliance
207-3 Stakeholder engagement and management of concerns related to tax  
207-4 Country-by-country reporting  

Environmental

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GRI Standards Disclosure Number Disclosures Sustainability Site
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  
302-1 Energy consumption within the organization The CITIZEN Group’s Environmental Impact Related to Energy
302-2 Energy consumption outside of the organization  
302-3 Energy intensity The CITIZEN Group’s Environmental Impact Related to Energy
GRI303: Water and Effluents 2018 303-1 Interactions with water as a shared resource Responding to Water Risks and Opportunities
303-2 Management of water discharge-related impacts Responding to Water Risks and Opportunities
303-3 Water withdrawal The CITIZEN Group’s Environmental Impact related to Water
303-4 Water discharge The CITIZEN Group’s Environmental Impact related to Water
303-5 Water consumption The CITIZEN Group’s Environmental Impact related to Water
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  
304-2 Significant impacts of activities, products, and services on biodiversity  
304-3 Habitats protected or restored Initiatives for Biodiversity Conservation
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Initiatives for Biodiversity Conservation
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
305-2 Energy indirect (Scope 2) GHG emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
305-3 Other indirect (Scope 3) GHG emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
305-4 GHG emissions intensity The CITIZEN Group’s Environmental Impact Related to Climate Change
305-5 Reduction of GHG emissions Responding to Climate Change
305-6 Emissions of ozone-depleting substances (ODS)  
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions The CITIZEN Group’s Environmental Impact Related to Climate Change
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts  
306-2 Management of significant waste-related impacts  
306-3 Waste generated The CITIZEN Group’s Environmental Impact related to Waste
306-4 Waste diverted from disposal The CITIZEN Group’s Environmental Impact related to Waste
306-5 Waste directed to disposal The CITIZEN Group’s Environmental Impact related to Waste
GRI 307: Environmental Compliance 2016 307-1 Non-compliance with environmental laws and regulations Environment-related accidents, violations, fines, etc.
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  

Social

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GRI Standards Disclosure Number Disclosures Sustainability Site
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Social : Basic data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees  
401-3 arental leave Social : Promoting a Work-Life Balance
GRI 402: Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes  
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Creating Health, Safe and Pleasant Working Environment
403-2 Hazard identification, risk assessment, and incident investigation Creating Health, Safe and Pleasant Working Environment
403-3 Occupational health services Creating Health, Safe and Pleasant Working Environment
403-4 Worker participation, consultation, and communication on occupational health and safety Creating Health, Safe and Pleasant Working Environment
403-5 Worker training on occupational health and safety Creating Health, Safe and Pleasant Working Environment
403-6 Promotion of worker health Initiatives for Health Maintenance and Promotion
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Creating Health, Safe and Pleasant Working Environment
403-8 Workers covered by an occupational health and safety management system Creating Health, Safe and Pleasant Working Environment
403-9 Work-related injuries Social : Occupational Health and Safety
403-10 Work-related ill health Social : Occupational Health and Safety
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Social : Human Resource Development
404-2 Programs for upgrading employee skills and transition assistance programs Human Resource Management
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 Social : Basic data, Promoting Diversity
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 There are no applicable cases.
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 Promoting Sustainable Procurement
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor Promoting Sustainable Procurement
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Promoting Sustainable Procurement
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures  
GRI 411: Rights of Indigenous Peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples There are no applicable cases.
GRI 412: Human Rights Assessment 2016 412-1 Operations that have been subject to human rights reviews or impact assessments Respect for human rights
412-2 Employee training on human rights policies or procedures Respect for human rights
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Social Contribution Activities
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 Social : Social Contribution Activity Expenses
GRI 416: Customer Health and Safety 2016 416-1 Assessment of the health and safety impacts of product and service categories Enhancement of Environmentally Friendly Products
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services There are no applicable cases.
GRI 417: Marketing and Labeling 2016 417-1 Requirements for product and service information and labeling Concept of Sustainable Management
417-2 Incidents of non-compliance concerning product and service information and labeling There are no applicable cases.
417-3 Incidents of non-compliance concerning marketing communications There are no applicable cases.
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data There are no applicable cases.
GRI 419: Socioeconomic Compliance 2016 419-1 Non-compliance with laws and regulations in the social and economic area There are no applicable cases.