GRI Standards Content Index
The Asahi Kasei Group's report on sustainability activities references the "GRI Sustainability Reporting Standards."
Universal Standards
Disclosure Number | Disclosure | Page number(s) and/or URL(s) |
---|---|---|
GRI102: General Disclosures 2016 | ||
Organizational profile | ||
102-1 | Name of the organization | |
102-2 | Activities, brands, products, and services | |
102-3 | Location of headquarters | |
102-4 | Location of operations | |
102-5 | Ownership and legal form | |
102-6 | Markets served | |
102-7 | Scale of the organization | |
102-8 | Information on employees and other workers | |
102-9 | Supply chain | |
102-10 | Significant changes to the organization and its supply chain | |
102-11 | Precautionary Principle or approach | |
102-12 | External initiatives | |
102-13 | Membership of associations | |
Strategy | ||
102-14 | Statement from senior decision-maker | |
102-15 | Key impacts, risks, and opportunities | |
Ethics and integrity | ||
102-16 | Values, principles, standards, and norms of behavior | |
102-17 | Mechanisms for advice and concerns about ethics | |
Governance | ||
102-18 | Governance structure | |
102-19 | Delegating authority | |
102-20 | Executive-level responsibility for economic, environmental, and social topics | |
102-21 | Consulting stakeholders on economic, environmental, and social topics | |
102-22 | Composition of the highest governance body and its committees | |
102-23 | Chair of the highest governance body | |
102-24 | Nominating and selecting the highest governance body | |
102-25 | Conflicts of interest | |
102-26 | Role of highest governance body in setting purpose, values, and strategy | |
102-27 | Collective knowledge of highest governance body | |
102-28 | Evaluating the highest governance body's performance | |
102-29 | Identifying and managing economic, environmental, and social impacts | |
102-30 | Effectiveness of risk management processes | |
102-31 | Review of economic, environmental, and social topics | |
102-32 | Highest governance body's role in sustainability reporting | |
102-33 | Communicating critical concerns | |
102-34 | Nature and total number of critical concerns | |
102-35 | Remuneration policies | |
102-36 | Process for determining remuneration | |
102-37 | Stakeholders' involvement in remuneration | |
102-38 | Annual total compensation ratio | |
102-39 | Percentage increase in annual total compensation ratio | |
Stakeholder engagement | ||
102-40 | List of stakeholder groups | |
102-41 | Collective bargaining agreements | |
102-42 | Identifying and selecting stakeholders | |
102-43 | Approach to stakeholder engagement | |
102-44 | Key topics and concerns raised | |
Reporting practice | ||
102-45 | Entities included in the consolidated financial statements | |
102-46 | Defining report content and topic Boundaries | |
102-47 | List of material topics | |
102-48 | Restatements of information | |
102-49 | Changes in reporting | As noted on the relevant pages |
102-50 | Reporting period | |
102-51 | Date of most recent report | |
102-52 | Reporting cycle | |
102-53 | Contact point for questions regarding the report | |
102-54 | Claims of reporting in accordance with the GRI Standards | |
102-55 | GRI content index | |
102-56 | External assurance | |
GRI103: Management Approach 2016 | ||
103-1 | Explanation of the material topic and its Boundary | |
103-2 | The management approach and its components | and the policy and management framework shown on relevant pages |
103-3 | Evaluation of the management approach |
Topic-specific Standards
Disclosure Number | Disclosure | Page number(s) and/or URL(s) | ||
---|---|---|---|---|
Economic topics | ||||
GRI201: Economic Performance 2016 | ||||
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 | Not applicable | ||
GRI202: 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 | |||
GRI203: Indirect Economic Impacts 2016 | ||||
203-1 | Infrastructure investments and services supported | |||
203-2 | Significant indirect economic impacts | |||
GRI204: Procurement Practices 2016 | ||||
204-1 | Proportion of spending on local suppliers | |||
GRI205: Anti-corruption 2016 | ||||
205-1 | Operations assessed for risks related to corruption | |||
205-2 | Communication and training about anti-corruption policies and procedures | |||
205-3 | Confirmed incidents of corruption and actions taken | |||
GRI206: Anti-competitive Behavior 2016 | ||||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |||
GRI207: Tax 2019 | ||||
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 | |||
Environmental Topics | ||||
GRI301: Materials 2016 | ||||
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 | ||||
302-1 | Energy consumption within the organization | |||
302-2 | Energy consumption outside of the organization | |||
302-3 | Energy intensity | |||
302-4 | Reduction of energy consumption | |||
302-5 | Reductions in energy requirements of products and services | |||
GRI303: Water and Effluents 2018 | ||||
303-1 | Interactions with water as a shared resource | |||
303-2 | Management of water discharge-related impacts | |||
303-3 | Water withdrawal | |||
303-4 | Water discharge | |||
303-5 | Water consumption | |||
GRI304: 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 | |||
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Not applicable | ||
GRI305: Emissions 2016 | ||||
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) | Not applicable | ||
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | |||
GRI306: Waste 2020 | ||||
306-1 | Waste generation and significant waste-related impacts | |||
306-2 | Management of significant waste-related impacts | |||
306-3 | Waste generated | |||
306-4 | Waste diverted from disposal | Not applicable | ||
306-5 | Waste directed to disposal | |||
GRI307: Environmental Compliance 2016 | ||||
307-1 | Non-compliance with environmental laws and regulations | Not applicable | ||
GRI308: 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 Topics | ||||
GRI401: Employment 2016 | ||||
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 | ||||
402-1 | Minimum notice periods regarding operational changes | |||
GRI403: Occupational Health and Safety 2018 | ||||
403-1 | Occupational health and safety management system | |||
403-2 | Hazard identification, risk assessment, and incident investigation | |||
403-3 | Occupational health services | |||
403-4 | Worker participation, consultation, and communication on occupational health and safety | |||
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 | ||||
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 | ||||
405-1 | Diversity of governance bodies and employees | |||
405-2 | Ratio of basic salary and remuneration of women to men | |||
GRI406: Non-discrimination 2016 | ||||
406-1 | Incidents of discrimination and corrective actions taken | |||
GRI407: 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 | |||
GRI408: Child Labor 2016 | ||||
408-1 | Operations and suppliers at significant risk for incidents of child labor | |||
GRI409: Forced or Compulsory Labor 2016 | ||||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |||
GRI410: Security Practices 2016 | ||||
410-1 | Security personnel trained in human rights policies or procedures | |||
GRI411: Rights of Indigenous Peoples 2016 | ||||
411-1 | Incidents of violations involving rights of indigenous peoples | |||
GRI412: Human Rights Assessment 2016 | ||||
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 | ||||
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 | ||||
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 | ||||
415-1 | Political contributions | |||
GRI416: Customer Health and Safety 2016 | ||||
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 | Not applicable | ||
GRI417: Marketing and Labeling 2016 | ||||
417-1 | Requirements for product and service information and labeling | |||
417-2 | Incidents of non-compliance concerning product and service information and labeling | Not applicable | ||
417-3 | Incidents of non-compliance concerning marketing communications | Not applicable | ||
GRI418: Customer Privacy 2016 | ||||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Not applicable | ||
GRI419: Socioeconomic Compliance 2016 | ||||
419-1 | Non-compliance with laws and regulations in the social and economic area | Not applicable |