GRI Content Index
This report refers “The GRI Sustainability Reporting Standard 2016”.
GRI-102：General Disclosures
Indicator

Page No.

1. Organizational proﬁle102-1

Name of the organization

102-2

Activities, brands, products, and a. A description of the organizationʼs activities.
servicesb. Primary brands, products, and services, including an explanation of any products or services that are banned in certain
markets.

a. Name of the organization.

13
11-12

102-3

Location of headquarters

a. Location of the organizationʼs headquarters.

13

102-4

Location of operations

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.

13-14

102-5

Ownership and legal forma. Nature of ownership and legal form.

13

102-6

Markets served

a. Markets served, including:i. geographic locations where products and services are oﬀered;ii. sectors served;
iii. types of customers and beneﬁciaries.

11-14

102-7

Scale of the organizationa. Scale of the organization, including:i. total number of employees;
ii. total number of operations;iii. net sales (for private sector organizations) or net revenues (for public sector organizations);
iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;
v. quantity of products or services provided.

9-10,13-14

102-8

Information on employees andother workers

a. Total number of employees by employment contract (permanent and temporary), by gender.
b. Total number of employees by employment contract (permanent and temporary), by region.
c. Total number of employees by employment type (full-time and part-time), by gender.
d. Whether a signiﬁcant portion of the organizationʼs 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.
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).
f. An explanation of how the data have been compiled, including any assumptions made.

14,47-48

102-9

Supply chain

a. A description of the organizationʼs supply chain, including its main elements as they relate to the organizationʼsactivities, primary brands, products, and services.

41

102-10Signiﬁcant changes tothe organization and its
supply chain

a. Signiﬁcant changes to the organizationʼs size, structure, ownership, or supply chain, including:i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations(for private sector organizations);iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers,
including selection and termination.

No signiﬁcant change

102-11

Precautionary Principle or approach a. Whether and how the organization applies the Precautionary Principle or approach.

71-72,59

102-12External initiatives

a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives towhich the organization subscribes, or which it endorses.

22102-13

Membership of associations

a. A list of the main memberships of industry or other associations, and national or international advocacy organizations.

Keidanren
Japan Association of Corporate
Executives
Kansai Economic Federation
Japan Wrought Copper Council
The Japanese Electric Wire &Cable Makersʼ Association
Japan Productivity Center

2. Strategy
102-14

Statement from seniordecision-makera. 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.

5-6

102-15Key impacts, risks, andopportunities

a. A description of key impacts, risks, and opportunities.

71-72,59

3. Ethics and integrity
102-16

Values, principles, standards,
and norms of behavior

a. A description of the organizationʼs values, principles, standards, and norms of behavior.

3-4

102-17

Mechanisms for advice andconcerns about ethics

a. A description of internal and external mechanisms for:i. seeking advice about ethical and lawful behavior, and organizational integrity;
ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.

73-74

4. Governance102-18Governance structurea. Governance structure of the organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics.

15-16,69-70

102-19Delegating authority

a. Process for delegating authority for economic, environmental, and social topics from the highest governance bodyto senior executives and other employees.

15-16,69-70

102-20Executive-level responsibility for a. Whether the organization has appointed an executive-level position or positions with responsibility for economic,
economic, environmental, andenvironmental, and social topics.
social topics
b. Whether post holders report directly to the highest governance body.

15-16

102-21

Consulting stakeholders on
economic, environmental, andsocial topics

a. Processes for consultation between stakeholders and the highest governance body on economic, environmental,
and social topics.
b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided tothe highest governance body.

16

102-22Composition of the highest
governance body and its
committees

a. Composition of the highest governance body and its committees by:i. executive or non-executive;ii. independence;iii. tenure on the governance body;iv. number of each individualʼs other signiﬁcant positions and commitments, and the nature of the commitments;
v. gender;
vi. membership of under-represented social groups;vii. competencies relating to economic, environmental, and social topics;viii. stakeholder representation.

69-70

102-23Chair of the highest governance a. Whether the chair of the highest governance body is also an executive oﬃcer in the organization.
bodyb. If the chair is also an executive oﬃcer, describe his or her function within the organizationʼs management andthe reasons for this arrangement.

69-70

102-24

Nominating and selecting thehighest governance bodya. Nomination and selection processes for the highest governance body and its committees.
b. Criteria used for nominating and selecting highest governance body members, including whether and how:i. stakeholders (including shareholders) are involved;
ii. diversity is considered;iii. independence is considered;iv. expertise and experience relating to economic, environmental, and social topics are considered.

69-70

102-25Conﬂicts of interest

a. Processes for the highest governance body to ensure conﬂicts of interest are avoided and managed.
b. Whether conﬂicts of interest are disclosed to stakeholders, including, as a minimum:
i. Cross-board membership;
ii. Cross-shareholding with suppliers and other stakeholders;iii. Existence of controlling shareholder;iv. Related party disclosures.

69(Described in the Corporate
Governance Guideline)Indicator
a. Highest governance bodyʼs and senior executivesʼ roles in the development, approval, and updating of
the organizationʼs purpose, value or mission statements, strategies, policies, and goals related to economic,
environmental, and social topics.

Page No.

102-26

Role of highest governancebody in setting purpose, values,
and strategy

102-27

Collective knowledge of highest a. Measures taken to develop and enhance the highest governance bodyʼs collective knowledge of economic,
governance bodyenvironmental, and social topics.

102-28

Evaluating the highesta. Processes for evaluating the highest governance bodyʼs performance with respect to governance of economic,
16-18,69-70
governance bodyʼs performance environmental, and social topics.
b. Whether such evaluation is independent or not, and its frequency.
c. Whether such evaluation is a self-assessment.
d. Actions taken in response to evaluation of the highest governance bodyʼs performance with respect to governance ofeconomic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.

102-29Identifying and managing
economic, environmental, andsocial impacts

102-30Eﬀectiveness of risk management a. Highest governance bodyʼs role in reviewing the eﬀectiveness of the organizationʼs risk management processes forprocesses
economic, environmental, and social topics.

71-72

102-31

Review of economic,
a. Frequency of the highest governance bodyʼs review of economic, environmental, andenvironmental, and social topics social topics and their impacts, risks, and opportunities.

16

102-32Highest governance bodyʼs rolein sustainability reporting

16

102-33

Communicating critical concerns a. Process for communicating critical concerns to the highest governance body.

16,69-70

102-34Nature and total number ofcritical concernsa. Total number and nature of critical concerns that were communicated to the highest governance body.
b. Mechanism(s) used to address and resolve critical concerns.

69-70,74

102-35

Remuneration policies

a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration: 69
i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares; Corporate Governance Reportii. Sign-on bonuses or recruitment incentive payments;
iii. Termination payments;
iv. Clawbacks;
v. Retirement beneﬁts, including the diﬀerence between beneﬁt schemes and contribution rates for the highest
governance body, senior executives, and all other employees.
b. How performance criteria in the remuneration policies relate to the highest governance bodyʼs and senior
executivesʼ objectives for economic, environmental, and social topics.

102-36

Process for determining
remunerationa. Process for determining remuneration.
b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
c. Any other relationships that the remuneration consultants have with the organization.

69
Corporate Governance Report102-37

Stakeholdersʼ involvement inremunerationa. How stakeholdersʼ views are sought and taken into account regarding remuneration.
b. If applicable, the results of votes on remuneration policies and proposals.

69
Corporate Governance Report102-38Annual total compensation ratio a. Ratio of the annual total compensation for the organizationʼs highest-paid individual in each country of signiﬁcant
operations to the median annual total compensation for all employees (excluding the highest-paid individual) in
the same country.

-

102-39Percentage increase in annual
total compensation ratioa. Ratio of the percentage increase in annual total compensation for the organizationʼs highest-paid individual in eachcountry of signiﬁcant operations to the median percentage increase in annual total compensation for all employees(excluding the highest-paid individual) in the same country.

-

21

a. Highest governance bodyʼs role in identifying and managing economic, environmental, and social topics and theirimpacts, risks, and opportunities ‒ including its role in the implementation of due diligence processes.
b. Whether stakeholder consultation is used to support the highest governance body's identiﬁcation and managementof economic, environmental, and social topics and their impacts, risks, and opportunities.

a. The highest committee or position that formally reviews and approves the organizationʼssustainability report and ensures that all material topics are covered.

15-16

15-16

16-18

5. Stakeholder engagement102-40

List of stakeholder groupsa. A list of stakeholder groups engaged by the organization.

102-41

Collective bargaining
agreements

a. Percentage of total employees covered by collective bargaining agreements.

102-42

Identifying and selecting
stakeholdersa. The basis for identifying and selecting stakeholders with whom to engage.

21

102-43

Approach to stakeholder
engagement

a. The organizationʼs 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 thereport preparation process.

21

102-44

Key topics and concerns
raisedKey topics and concerns
raiseda. Key topics and concerns that have been raised through stakeholder engagement, including:i. how the organization has responded to those key topics and concerns, including through its reporting;ii. the stakeholder groups that raised each of the key topics and concerns.

15-16

51

For the employees in the positionof assistant manager or lower level,
the ratio of those who belong to
Sumitomo Electric Workersʼ Union
is 100% (excluding aﬃliates).

6. Reporting practice102-45

Entities included in the
consolidated ﬁnancial
statementsa. A list of all entities included in the organizationʼs consolidated ﬁnancial statements or equivalent documents.
b. Whether any entity included in the organizationʼs consolidated ﬁnancial statements or equivalent documents is
not covered by the report.

13-14,60

102-46Deﬁning report content andtopic Boundaries

a. An explanation of the process for deﬁning the report content and the topic Boundaries.
b. An explanation of how the organization has implemented the Reporting Principles for deﬁning report content.

15-16

102-47

List of material topics

a. A list of the material topics identiﬁed in the process for deﬁning report content.

15-16

102-48

Restatements of informationa. The eﬀect of any restatements of information given in previous reports, and the reasons for such restatements.

-

102-49Changes in reportinga. Signiﬁcant changes from previous reporting periods in the list of material topics and topic Boundaries.

No signiﬁcant change

102-50

Reporting period

a. Reporting period for the information provided.

1102-51

Date of most recent reporta. If applicable, the date of the most recent previous report.

1102-52

Reporting cycle

a. Reporting cycle.

1102-53

Contact point for questions
regarding the reporta. The contact point for questions regarding the report or its contents.

Back cover

102-54Claims of reporting inaccordance with the
GRI Standards

a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:i. This report has been prepared in accordance with the GRI Standards: Core option ;ii. This report has been prepared in accordance with the GRI Standards: Comprehensive option .

This Index

102-55

GRI content index

a. The GRI content index, which speciﬁes each of the GRI Standards used and lists all disclosures included in the report.
b. For each disclosure, the content index shall include:i. the number of the disclosure (for disclosures covered by the GRI Standards);
ii. the page number(s) or URL(s) where the information can be found, either within the report orin other published materials;
iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

This Index

102-56External assurance

a. A description of the organizationʼs policy and current practice with regard to seeking external assurance
for the report.
b. If the report has been externally assured:i. A reference to the external assurance report, statements, or opinions. If not included in the assurance reportaccompanying the sustainability report, a description of what has and what has not been assured and on what basis,including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;ii. The relationship between the organization and the assurance provider;iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance forthe organizationʼs sustainability report.

79

GRI 103：Management Approach
Indicator

Page No.

GRI-103：Management Approach
103-1

Explanation of the material
topic and its Boundarya. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:i. where the impacts occur;ii. the organizationʼs 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.
c. Any speciﬁc limitation regarding the topic Boundary.

16

103-2

The management approachand its components

a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanismsvii. Speciﬁc actions, such as processes, projects, programs and initiatives

With P15 to P18 as the
key pages, the items aredescribed from P19 to P68
on each core category.

103-3

Evaluation of the management
approacha. An explanation of how the organization evaluates the management approach, including:i. the mechanisms for evaluating the eﬀectiveness of the management approach;ii. the results of the evaluation of the management approach;iii. any related adjustments to the management approach.

With P15 to P18 as the
key pages, the items aredescribed from P19 to P68
on each core category.

GRI 200：Economic topics
Indicator

Page No.

GRI-201：Economic Performance
201-1

Direct economic value
generated and distributed

a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components forthe organizationʼs global operations as listed below. If data are presented on a cash basis, report the justiﬁcation forthis decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and beneﬁts, payments to providers of capital,
payments to government by country, and community investments;
iii. Economic value retained: direct economic value generated less economic value distributed .
b. Where signiﬁcant, report EVG&D separately at country, regional, or market levels,and the criteria used for deﬁning signiﬁcance.

23-36

201-2

Financial implications and other a. Risks and opportunities posed by climate change that have the potential to generate substantive changes inrisks and opportunities due tooperations, revenue, or expenditure, including:climate change
i. a description of the risk or opportunity and its classiﬁcation as either physical, regulatory, or other;ii. a description of the impact associated with the risk or opportunity;iii. the ﬁnancial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;v. the costs of actions taken to manage the risk or opportunity.

59

201-3

Deﬁned beneﬁt plan obligations a. If the planʼs liabilities are met by the organizationʼs general resources, the estimated value of those liabilities.
and other retirement plansb. If a separate fund exists to pay the planʼs pension liabilities:
i. the extent to which the schemeʼs liabilities are estimated to be covered by the assets that have been set aside
to meet them;ii. the basis on which that estimate has been arrived at;iii. when that estimate was made.
c. If a fund set up to pay the planʼs pension liabilities is not fully covered, explain the strategy, if any, adopted by theemployer to work towards full coverage, and the timescale, if any,by which the employer hopes to achieve full coverage.
d. Percentage of salary contributed by employee or employer.
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.

-

201-4

Financial assistance received
from governmenta. Total monetary value of ﬁnancial assistance received by the organization from any government during thereporting period, including:i. tax relief and tax credits;
ii. subsidies;iii. investment grants, research and development grants, and other relevant types of grant;
iv. awards;
v. royalty holidays;
vi. ﬁnancial assistance from Export Credit Agencies (ECAs);vii. ﬁnancial incentives;
viii. other ﬁnancial beneﬁts received or receivable from any government for any operation.
b. The information in 201-4-a by country.
c. Whether, and the extent to which, any government is present in the shareholding structure.

-

GRI-202：Market Presence
202-1

Ratios of standard entry level
wage by gender compared to
local minimum wagea. When a signiﬁcant proportion of employees are compensated based on wages subject to minimum wage rules,
report the relevant ratio of the entry level wage by gender at signiﬁcant locations of operation to the minimum wage.
b. When a signiﬁcant proportion of other workers (excluding employees) performing the organizationʼs activities arecompensated based on wages subject to minimum wage rules, describe the actions taken to determine whether
these workers are paid above the minimum wage.
c. Whether a local minimum wage is absent or variable at signiﬁcant locations of operation, by gender.
In circumstances in which diﬀerent minimums can be used as a reference, report which minimum wage is being used.
d. The deﬁnition used for signiﬁcant locations of operation .

-

202-2

Proportion of senior
management hired from thelocal community

a. Percentage of senior management at signiﬁcant locations of operation that are hired from the local community.
b. The deﬁnition used for senior management .
c. The organizationʼs geographical deﬁnition of local .
d. The deﬁnition used for signiﬁcant locations of operation .

45-46

GRI-203：Indirect Economic Impacts
203-1

Infrastructure investments andservices supported

a. Extent of development of signiﬁcant infrastructure investments and services supported.
b. Current or expected impacts on communities and local economies, including positive and negative impacts
where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.

22-36

203-2

Signiﬁcant indirect economic
impactsa. Examples of signiﬁcant identiﬁed indirect economic impacts of the organization, including positive and negative impacts.
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.

-

a. Percentage of the procurement budget used for signiﬁcant locations of operation that is spent on suppliers local tothat operation (such as percentage of products and services purchased locally).
b. The organizationʼs geographical deﬁnition of local .
c. The deﬁnition used for signiﬁcant locations of operation .

-a. Total number and percentage of operations assessed for risks related to corruption.
b. Signiﬁcant risks related to corruption identiﬁed through the risk assessment.

71-74

GRI-204：Procurement Practices
204-1

Proportion of spending on
local suppliers

GRI-205：Anti-corruption
205-1

Operations assessed for risks
related to corruption

Page No.

Indicator
205-2

Communication and training
about anti-corruption policies
and procedures

a. Total number and percentage of governance body members that the organizationʼs anti-corruption policies andprocedures have been communicated to, broken down by region.
b. Total number and percentage of employees that the organizationʼs anti-corruption policies and procedures
have been communicated to, broken down by employee category and region.
c. Total number and percentage of business partners that the organizationʼs anti-corruption policies and procedures
have been communicated to, broken down by type of business partner and region. Describe if the organizationʼs
anti-corruption policies and procedures have been communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received training on anti-corruption,broken down by region.
e. Total number and percentage of employees that have received training on anti-corruption, broken down by
employee category and region.

74

205-3

Conﬁrmed incidents ofcorruption and actions takena. Total number and nature of conﬁrmed incidents of corruption.
N/A
b. Total number of conﬁrmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of conﬁrmed incidents when contracts with business partners were terminated or
not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period
and the outcomes of such cases.

GRI-206：Anti-competitive Behavior
206-1

Legal actions for anti-competitive a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior andbehavior, anti-trust, andviolations of anti-trust and monopoly legislation in which the organization has been identiﬁed as a participant.
monopoly practices
b. Main outcomes of completed legal actions, including any decisions or judgments.

N/A

GRI 300：Environmental topics
Indicator

Page No.

GRI-301：Materials
301-1

Materials used by weight orvolumea. Total weight or volume of materials that are used to produce and package the organizationʼs primary products
and services during the reporting period, by:i. non-renewable materials used;
ii. renewable materials used.

60

301-2

Recycled input materials used

a. Percentage of recycled input materials used to manufacture the organizationʼs primary products and services.

-

301-3

Reclaimed products and theirpackaging materials

a. Percentage of reclaimed products and their packaging materials for each product category.
b. How the data for this disclosure have been collected.

64

GRI-302：Energy
302-1

Energy consumption within theorganizationa. Total fuel consumption within the organization from non-renewable sources,
in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples,and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumptioniii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity soldii. heating soldiii. cooling soldiv. steam solde. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.

60

302-2

Energy consumption outside of
the organizationa. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.

-

302-3

Energy intensity

a. Energy intensity ratio for the organization.
b. Organization-speciﬁc metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.

61

302-4

Reduction of energy
consumption

a. Amount of reductions in energy consumption achieved as a direct result of conservation and eﬃciency initiatives,in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline,
including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.

61-63

302-5

Reductions in energy
requirements of products andservices

a. Reductions in energy requirements of sold products and services achieved during the reporting period,in joules or multiples.
b. Basis for calculating reductions in energy consumption, such as base year or baseline,
including the rationale for choosing it.
c. Standards, methodologies, assumptions, and/or calculation tools used.

67

a. Total volume of water withdrawn, with a breakdown by the following sources:
i. Surface water, including water from wetlands, rivers, lakes, and oceans;ii. Ground water;iii. Rainwater collected directly and stored by the organization;
iv. Waste water from another organization;
v. Municipal water supplies or other public or private water utilities.
b. Standards, methodologies, and assumptions used.

60,66

GRI-303：Water
303-1

Water withdrawal by source

303-2

Water sources signiﬁcantly
a. Total number of water sources signiﬁcantly aﬀected by withdrawal by type:aﬀected by withdrawal of water i. Size of the water source;
ii. Whether the source is designated as a nationally or internationally protected area;iii. Biodiversity value (such as species diversity and endemism, and total number of protected species);
iv. Value or importance of the water source to local communities and indigenous peoples.
b. Standards, methodologies, and assumptions used.

66

303-3

Water recycled and reuseda. Total volume of water recycled and reused by the organization.
b. Total volume of water recycled and reused as a percentage of the total water withdrawal as speciﬁed
in Disclosure 303-1.
c. Standards, methodologies, and assumptions used.

-

a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas ofhigh biodiversity value outside protected areas, the following information:i. Geographic location;ii. Subsurface and underground land that may be owned, leased, or managed by the organization;iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or
the high biodiversity value area outside protected areas;
iv. Type of operation (oﬃce, manufacturing or production, or extractive);v. Size of operational site in km2 (or another unit, if appropriate);vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside
the protected area (terrestrial, freshwater, or maritime ecosystem);vii. Biodiversity value characterized by listing of protected status(such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).

-

GRI-304：Biodiversity
304-1

Operational sites owned,
leased, managed in, or
adjacent to, protected areas
and areas of high biodiversity
value outside protected areas

Indicator

Page No.

304-2

Signiﬁcant impacts of activities,
products, and services on
biodiversity

a. Nature of signiﬁcant direct and indirect impacts on biodiversity with reference to one or more of the following:i. Construction or use of manufacturing plants, mines, and transport infrastructure;ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);iii. Introduction of invasive species, pests, and pathogens;iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation(such as salinity or changes in groundwater level).
b. Signiﬁcant direct and indirect positive and negative impacts with reference to the following:i. Species aﬀected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.

68

304-3

Habitats protected or restored

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.
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.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.

304-4

IUCN Red List species andnational conservation list
species with habitats in areasaﬀected by operations

a. Total number of IUCN Red List species and national conservation list species with habitats in areas aﬀected by
the operations of the organization, by level of extinction risk:
i. Critically endangered
ii. Endangerediii. Vulnerable
iv. Near threatenedv. Least concern-

GRI-305：Emissions
305-1

Direct (Scope 1) GHG emissions a. Gross direct (Scope 1) GHG emissions in metric tons of CO₂ equivalent.
b. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
c. Biogenic CO₂ emissions in metric tons of CO₂ equivalent.
d. Base year for the calculation, if applicable, including:i. the rationale for choosing it;ii. emissions in the base year;iii. the context for any signiﬁcant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, ﬁnancial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.

60-63

305-2

Energy indirect (Scope 2) GHG
emissionsa. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent.
c. If available, the gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
d. Base year for the calculation, if applicable, including:i. the rationale for choosing it;ii. emissions in the base year;iii. the context for any signiﬁcant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, ﬁnancial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.

60,62

305-3

Other indirect (Scope 3) GHG
emissionsa. Gross other indirect (Scope 3) GHG emissions in metric tons of CO₂ equivalent.
b. If available, the gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
c. Biogenic CO₂ emissions in metric tons of CO₂ equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:i. the rationale for choosing it;ii. emissions in the base year;iii. the context for any signiﬁcant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.

60,62

305-4

GHG emissions intensity

a. GHG emissions intensity ratio for the organization.
b. Organization-speciﬁc metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2),
and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.

58,61-63

305-5

Reduction of GHG emissions

a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO₂ equivalent.
b. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2),
and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.

58,61-63

305-6

Emissions of ozone-depleting
substances (ODS)

a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichloroﬂuoromethane) equivalent.
b. Substances included in the calculation.
c. Source of the emission factors used.
d. Standards, methodologies, assumptions, and/or calculation tools used.

60

305-7

Nitrogen oxides (NOx), sulfur
oxides (SOx), and othersigniﬁcant air emissions

a. Signiﬁcant air emissions, in kilograms or multiples, for each of the following:i. NOxii. SOxiii. Persistent organic pollutants (POP)iv. Volatile organic compounds (VOC)v. Hazardous air pollutants (HAP)vi. Particulate matter (PM)vii. Other standard categories of air emissions identiﬁed in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.

60,65

a. Total volume of planned and unplanned water discharges by:i. destination;
ii. quality of the water, including treatment method;iii. whether the water was reused by another organization.
b. Standards, methodologies, and assumptions used.

60,66

GRI-306：Eﬄuents and Waste
306-1

Water discharge by quality anddestination

Indicator

Page No.

306-2

Waste by type and disposal
methoda. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recyclingiii. Compostingiv. Recovery, including energy recovery
v. Incineration (mass burn)vi. Deep well injection
vii. Landﬁllviii. On-site storageix. Other (to be speciﬁed by the organization)b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recyclingiii. Compostingiv. Recovery, including energy recovery
v. Incineration (mass burn)vi. Deep well injection
vii. Landﬁllviii. On-site storageix. Other (to be speciﬁed by the organization)c. How the waste disposal method has been determined:
i. Disposed of directly by the organization, or otherwise directly conﬁrmed
ii. Information provided by the waste disposal contractor
iii. Organizational defaults of the waste disposal contractor

60,64

306-3

Signiﬁcant spillsa. Total number and total volume of recorded signiﬁcant spills.
b. The following additional information for each spill that was reported in the organizationʼs
ﬁnancial statements:
i. Location of spill;ii. Volume of spill;iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or water surfaces), spills of wastes(soil or water surfaces), spills of chemicals (mostly soil or water surfaces), and other (to be speciﬁed by the organization).
c. Impacts of signiﬁcant spills.

65

306-4

Transport of hazardous waste

a. Total weight for each of the following:i. Hazardous waste transported
ii. Hazardous waste imported
iii. Hazardous waste exported
iv. Hazardous waste treatedb. Percentage of hazardous waste shipped internationally.
c. Standards, methodologies, and assumptions used.

-

306-5

Water bodies aﬀected by water a. Water bodies and related habitats that are signiﬁcantly aﬀected by water discharges and/or runoﬀ,
discharges and/or runoﬀ
including information on:i. the size of the water body and related habitat;ii. whether the water body and related habitat is designated as a nationally or internationally protected area;iii. the biodiversity value, such as total number of protected species.

66

GRI-307：Environmental Compliance
307-1

Non-compliance withenvironmental laws andregulations

a. Signiﬁcant ﬁnes and non-monetary sanctions for non-compliance with environmental laws
and/or regulations in terms of:i. total monetary value of signiﬁcant ﬁnes;
ii. total number of non-monetary sanctions;iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identiﬁed any non-compliance with environmental laws
and/or regulations, a brief statement of this fact is suﬃcient.

59-60

GRI-308：Supplier Environmental Assessment
308-1

New suppliers that werescreened using environmental
criteria

a. Percentage of new suppliers that were screened using environmental criteria.

41-44

308-2

Negative environmental impacts a. Number of suppliers assessed for environmental impacts.
in the supply chain and actions b. Number of suppliers identiﬁed as having signiﬁcant actual and potential negative environmental impacts.
taken
c. Signiﬁcant actual and potential negative environmental impacts identiﬁed in the supply chain.
d. Percentage of suppliers identiﬁed as having signiﬁcant actual and potential negative environmental impacts withwhich improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identiﬁed as having signiﬁcant actual and potential negative environmental impacts withwhich relationships were terminated as a result of assessment, and why.

41-44

GRI 400：Social topics
Indicator

Page No.

GRI-401：Employment
401-1

New employee hires andemployee turnovera. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.

47-48

401-2

Beneﬁts provided to full-time
employees that are notprovided to temporary or
part-time employees

a. Beneﬁts which are standard for full-time employees of the organization but are not provided to temporary or
part-time employees, by signiﬁcant locations of operation. These include, as a minimum:i. life insurance;ii. health care;iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;vi. stock ownership;vii. others.
b. The deﬁnition used for ʻsigniﬁcant locations of operationʼ.

-

401-3

Parental leavea. Total number of employees that were entitled to parental leave, by gender.
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that werestill employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.

77

a. Minimum number of weeksʼ notice typically provided to employees and their representatives prior to
the implementation of signiﬁcant operational changes that could substantially aﬀect them.
b. For organizations with collective bargaining agreements, report whether the notice period and provisions for
consultation and negotiation are speciﬁed in collective agreements.

-

403-1

Workers representation ina. The level at which each formal joint management-worker health and safety committee typically operates
formal joint management‒worker within the organization.
health and safety committees
b. Percentage of workers whose work, or workplace, is controlled by the organization, that are represented byformal 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

55-56

GRI-402：Labor/Management Relations
402-1

Minimum notice periods
regarding operational changes

GRI-403：Occupational Health and Safety

a. Types of injury, injury rate (IR), occupational disease rate (ODR), lost day rate (LDR), absentee rate (AR),and work-related fatalities, for all employees, with a breakdown by:
i. region;ii. gender.
b. Types of injury, injury rate (IR), and work-related fatalities, for all workers (excluding employees) whose work,or workplace, is controlled by the organization, with a breakdown by:
i. region;ii. gender.
c. The system of rules applied in recording and reporting accident statistics.

Indicator

Page No.

403-3

Workers with high incidence orhigh risk of diseases related totheir occupationa. Whether there are workers whose work, or workplace, is controlled by the organization, involved in occupational
activities who have a high incidence or high risk of speciﬁc diseases.

55-56

403-4

Health and safety topics
covered in formal agreementswith trade unions

a. Whether formal agreements (either local or global) with trade unions cover health and safety.
b. If so, the extent, as a percentage, to which various health and safety topics are covered by these agreements.

51

GRI-404：Training and Education
404-1

Average hours of training peryear per employee

a. Average hours of training that the organizationʼs employees have undertaken during the reporting period, by:i. gender;ii. employee category.

52-54

404-2

Programs for upgrading
employee skills and transition
assistance programs

a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the management ofcareer endings resulting from retirement or termination of employment.

52-54

404-3

Percentage of employees
a. Percentage of total employees by gender and by employee category who received a regular performance andreceiving regular performancecareer development review during the reporting period.
and career development reviews-

GRI-405：Diversity and Equal Opportunity
405-1

Diversity of governance bodies
and employees

a. Percentage of individuals within the organizationʼs governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).

405-2

Ratio of basic salary anda. Ratio of the basic salary and remuneration of women to men for each employee category,
remuneration of women to men by signiﬁcant locations of operation.
b. The deﬁnition used for ʻsigniﬁcant locations of operationʼ.

47-49,70,76-78-

GRI-406：Non-discrimination
406-1

Incidents of discrimination andcorrective actions takena. Total number of incidents of discrimination during the reporting period.
b. Status of the incidents and actions taken with reference to the following:i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management
review processes;
iv. Incident no longer subject to action.

-

GRI-407：Freedom of Association and Collective Bargaining
407-1

Operations and suppliers inwhich the right to freedom of
association and collective
bargaining may be at risk

a. Operations and suppliers in which workersʼ rights to exercise freedom of association or collective bargaining
may be violated or at signiﬁcant risk either in terms of:i. type of operation (such as manufacturing plant) and supplier;ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to support rights
to exercise freedom of association and collective bargaining.

-a. Operations and suppliers considered to have signiﬁcant risk for incidents of:i. child labor;
ii. young workers exposed to hazardous work.
b. Operations and suppliers considered to have signiﬁcant risk for incidents of child labor either in terms of:i. type of operation (such as manufacturing plant) and supplier;ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to
the eﬀective abolition of child labor.

-

a. Operations and suppliers considered to have signiﬁcant risk for incidents of forced orcompulsory labor either in terms of:i. type of operation (such as manufacturing plant) and supplier;ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to contribute to the elimination of
all forms of forced or compulsory labor.

-a. Percentage of security personnel who have received formal training in the organizationʼs human rights policies or
speciﬁc procedures and their application to security.
b. Whether training requirements also apply to third-party organizations providing security personnel.

-

a. Total number of identiﬁed incidents of violations involving the rights of indigenous peoples during the reporting period.
b. Status of the incidents and actions taken with reference to the following:i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management
review processes;
iv. Incident no longer subject to action.

-

GRI-408：Child Labor
408-1

Operations and suppliers at
signiﬁcant risk for incidents ofchild labor

GRI-409：Forced or Compulsory Labor
409-1

Operations and suppliers at
signiﬁcant risk for incidents offorced or compulsory labor

GRI-410：Security Practices
410-1

Security personnel trained inhuman rights policies orprocedures

GRI-411：Rights of Indigenous Peoples
411-1

Incidents of violations involving
rights of indigenous peoples

GRI-412：Human Rights Assessment
412-1

Operations that have beena. Total number and percentage of operations that have been subject to human rights reviews or
subject to human rights reviews human rights impact assessments, by country.
or impact assessments

-

412-2

Employee training on humanrights policies or procedures

a. Total number of hours in the reporting period devoted to training on human rights policies orprocedures concerning aspects of human rights that are relevant to operations.
b. Percentage of employees trained during the reporting period in human rights policies orprocedures concerning aspects of human rights that are relevant to operations.

75-76

412-3

Signiﬁcant investment
agreements and contracts that
include human rights clauses orthat underwent human rights
screeninga. Total number and percentage of signiﬁcant investment agreements and contracts that include human rights clausesor that underwent human rights screening.
b. The deﬁnition used for ʻsigniﬁcant investment agreementsʼ.

-GRI-413：Local Communities
413-1

Operations with local
community engagement,
impact assessments,
and development programsa. Percentage of operations with implemented local community engagement, impact assessments,
and/or development programs, including the use of:i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communitiesʼ needs;
v. stakeholder engagement plans based on stakeholder mapping;vi. broad based local community consultation committees and processes that include vulnerable groups;vii. works councils, occupational health and safety committees and other worker representation bodies todeal with impacts;
viii. formal local community grievance processes.

-

413-2

Operations with signiﬁcantactual and potential negative
impacts on local communities

a. Operations with signiﬁcant actual and potential negative impacts on local communities, including:i. the location of the operations;ii. the signiﬁcant actual and potential negative impacts of operations.

-Indicator

Page No.

GRI-414：Supplier Social Assessment
414-1

New suppliers that werescreened using social criteriaa. Percentage of new suppliers that were screened using social criteria.

-

414-2

Negative social impacts in the
supply chain and actions taken

a. Number of suppliers assessed for social impacts.
b. Number of suppliers identiﬁed as having signiﬁcant actual and potential negative social impacts.
c. Signiﬁcant actual and potential negative social impacts identiﬁed in the supply chain.
d. Percentage of suppliers identiﬁed as having signiﬁcant actual and potential negative social impacts withwhich improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identiﬁed as having signiﬁcant actual and potential negative social impacts withwhich relationships were terminated as a result of assessment, and why.

41-44

a. Total monetary value of ﬁnancial and in-kind political contributions made directly and indirectly by the organizationby country and recipient/beneﬁciary.
b. If applicable, how the monetary value of in-kind contributions was estimated.

-

GRI-415：Public Policy
415-1

Political contributions

GRI-416：Customer Health and Safety
416-1

Assessment of the health andsafety impacts of product andservice categories

a. Percentage of signiﬁcant product and service categories for which health and safety impacts are assessed
for improvement.

40

416-2

Incidents of non-complianceconcerning the health andsafety impacts of products andservicesa. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health andsafety impacts of products and services within the reporting period, by:i. incidents of non-compliance with regulations resulting in a ﬁne or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identiﬁed any non-compliance with regulations and/or voluntary codes,a brief statement of this fact is suﬃcient.

-

417-1

Requirements for product anda. Whether each of the following types of information is required by the organizationʼs procedures for product andservice information and labeling service information and labeling:i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might produce an environmental or social impact;iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of signiﬁcant product or service categories covered by and assessed forcompliance with such procedures.

-

417-2

Incidents of non-compliancea. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product andconcerning product andservice information and labeling, by:service information and labeling i. incidents of non-compliance with regulations resulting in a ﬁne or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identiﬁed any non-compliance with regulations and/or voluntary codes,a brief statement of this fact is suﬃcient.

-

417-3

Incidents of non-complianceconcerning marketing
communications

a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing
communications, including advertising, promotion, and sponsorship, by:i. incidents of non-compliance with regulations resulting in a ﬁne or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identiﬁed any non-compliance with regulations and/or voluntary codes,a brief statement of this fact is suﬃcient.

-a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:i. complaints received from outside parties and substantiated by the organization;ii. complaints from regulatory bodies.
b. Total number of identiﬁed leaks, thefts, or losses of customer data.
c. If the organization has not identiﬁed any substantiated complaints, a brief statement of this fact is suﬃcient.

-a. Signiﬁcant ﬁnes and non-monetary sanctions for non-compliance with laws and/or regulations in the social andeconomic area in terms of:i. total monetary value of signiﬁcant ﬁnes;
ii. total number of non-monetary sanctions;iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identiﬁed any non-compliance with laws and/or regulations,a brief statement of this fact is suﬃcient.
c. The context against which signiﬁcant ﬁnes and non-monetary sanctions were incurred.

N/A

GRI-417：Marketing and Labeling

GRI-418：Customer Privacy
418-1

Substantiated complaints
concerning breaches ofcustomer privacy and losses ofcustomer data

GRI-419：Socioeconomic Compliance419-1

Non-compliance with laws andregulations in the social andeconomic area