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GRI Standards Reference Table

General Disclosures 2016

GRI Standard Reporting requirements Corresponding part
Integrated Report 2022 Website
GRI 102:
General Disclosures 2016		 Organizational profile
102-1 Name of the organization Corporate Data (P.76)
102-2 Activities, brands, products, and services The 4 Segments of SHI (P.36 -37)
Business Overview (P.38 -45)
102-3 Location of headquarters Corporate Data (P.76)
102-4 Location of operations A Network that Extends Across the World (P.29)
Corporate Data-Domestic Offices (P.76)
102-5 Ownership and legal form Corporate Data (P.76)
102-6 Markets served A Network that Extends Across the World (P.29)
102-7 Scale of the organization The 4 Segments of SHI (P.36 -37)
Business Overview (P.38 -45)
Eleven-Year Summary and Key Financial Data(P.70 -71)
Corporate Data (P.76)
102-8 Information on employees and other workers Human Capital(P.24 -28)
Non-Financial Key Data-Social-Employee Data, Occupational Health and Safety/Health Managementl(P.73 -74)
102-9 Supply chain Non-Financial Key Data-Social-Supply Chain Management (P.75)
102-10 Significant changes to the organization and its supply chain --- ---
102-11 Precautionary Principle or approach Risk Management(P.57)
102-12 External initiatives --- ---
102-13 Membership of associations --- ---
Strategy
102-14 Statement from senior decision-maker Message from the President(P.10 -16)
102-15 Key impacts, risks, and opportunities Message from the President-Sustainability Initiatives, Toward Sustainable Growth(P.14 -16)
Sustainability at the SHI Group(P.47-48)
Addressing Climate Change Risks(P.50-53)
Risk Management(P.57)
Ethics and Integrity
102-16 Values, principles, standards, and norms of behavior To Our Stakeholders (P.2-3)
102-17 Mechanisms for advice and concerns about ethics Compliance(P.58-59)
Governance
102-18 Governance structure Corporate Governance System(P.54)
102-19 Delegating authority Climate Change Response Promotion System(P.50)
Corporate Governance System(P.54)
Risk Management(P.57)
Compliance(P.58)
102-20 Executive-level responsibility for economic, environmental, and social topics Climate Change Response Promotion System(P.50)
Corporate Governance System(P.54)
Risk Management(P.57)
Compliance(P.58)
102-21 Consulting stakeholders on economic, environmental, and social topics Internal Measures Aimed at Instilling Awareness(P.49)
102-22 Composition of the highest governance body and its committees Corporate Governance System(P.54)
Directors, Corporate Auditors, and Executive Officers(P.60-62)
102-23 Chair of the highest governance body Composition of each committee in 2022(P.62)
102-24 Nominating and selecting the highest governance body Supervision(P.55)
Directors, Corporate Auditors, and Executive Officers(P.60-62)
102-25 Conflicts of interest Corporate Governance System(P.54)
External Directors and External Corporate Auditors(P.56)
102-26 Role of highest governance body in setting purpose, values, and strategy Climate Change Response Promotion System(P.50)
Corporate Governance System(P.54)
Risk Management(P.57)
Compliance(P.58)
102-27 Collective knowledge of highest governance body External Directors and External Corporate Auditors(P.56)
102-28 Evaluating the highest governance body's performance Executive Compensation(P.56)
102-29 Identifying and managing economic, environmental, and social impacts Corporate Governance System(P.54)
102-30 Effectiveness of risk management processes Risk Management(P.57)
102-31 Review of economic, environmental, and social topics Climate Change Response Promotion System(P.50)
Corporate Governance System(P.54)
Risk Management(P.57)
Compliance(P.58)
102-32 Highest governance body's role in sustainability reporting Roundtable Discussion with External Directors-Addressing Sustainability Issues (P.69-70)
102-33 Communicating critical concerns Compliance(P.58-59)
102-34 Nature and total number of critical concerns Non-Financial Key Data-Governance-Business Ethics (P.75)
102-35 Remuneration policies Executive Compensation(P.56)
102-36 Process for determining remuneration Executive Compensation(P.56)
102-37 Stakeholders' involvement in remuneration Executive Compensation(P.56)
102-38 Annual total compensation ratio Executive Compensation(P.56)
102-39 Percentage increase in annual total compensation ratio --- ---
Stakeholder Engagement
102-40 List of stakeholder groups ---
102-41 Collective bargaining agreements Non-Financial Key Data-Social-Employee Data(P.73)
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 Editorial Policy(P.0) ---
102-47 List of material topics Key Sustainability Issues(P.48)
102-48 Restatements of information --- ---
102-49 Changes in reporting --- ---
102-50 Reporting period Editorial Policy(P.0) ---
102-51 Date of most recent report --- ---
102-52 Reporting cycle Editorial Policy(P.0) ---
102-53 Contact point for questions regarding the report Corporate Data (P.76)
102-54 Claims of reporting in accordance with the GRI Standards --- ---
102-55 GRI content index ---
102-56 External assurance --- ---
GRI 103: Management Approach 103-1 Explanation of the material topic and its Boundary Message from the President-Sustainability Initiatives(P.14 -15)
Key Sustainability Issues(P.47 -48)
103-2 The management approach and its components Human Capital(P.24 -28)
Natural Capital(P.31 -34)
Addressing Climate Change Risks(P.50 -53)
Corporate Governance(P.54 -56)
Risk Management (P.57)
Compliance(P.58 -59)
103-3 Evaluation of the management approach ---

Economic Topics

GRI Standard Reporting requirements Corresponding part
Integrated Report 2022 Website
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed The 4 Segments of SHI (P.36 -37)
Eleven-Year Summary and Key Financial Data(P.70 -71)
Non-Financial Key Data-Social-Social Contribution Expenditures(P.75)
201-2 Financial implications and other risks and opportunities due to climate change Addressing Climate Change Risks(P.50 -53) ---
201-3 Defined benefit plan obligations and other retirement plans --- ---
201-4 Financial assistance received from government --- ---
GRI 202: Market Presence 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 Non-Financial Key Data-Social-Social Contribution Expenditures(P.75)
203-2 Significant indirect economic impacts --- ---
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Non-Financial Key Data-Social-Supply Chain Management(P.75)
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 Non-Financial Key Data-Governance-Business Ethics(P.75)
205-3 Confirmed incidents of corruption and actions taken Non-Financial Key Data-Governance-Business Ethics(P.75)
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices --- ---
GRI 207: 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

 

GRI Standard Reporting requirements Corresponding part
Integrated Report 2022 Website
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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 --- ---
GRI 302: Energy 2016 302-1 Energy consumption within the organization Non-Financial Key Data-Environment-Addressing Climate Change(P.72)
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 --- ---
GRI 303: 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 Non-Financial Key Data-Environment-Water Resources Preservation(P.73)
303-5 Water consumption Non-Financial Key Data-Environment-Water Resources Preservation(P.73)
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 Our Initiatives for the Preservation of Biodiversity(P.34) ---
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations --- ---
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Non-Financial Key Data-Environment-Addressing Climate Change(P.72)
305-2 Energy indirect (Scope 2) GHG emissions Non-Financial Key Data-Environment-Addressing Climate Change(P.72)
305-3 Other indirect (Scope 3) GHG emissions Non-Financial Key Data-Environment-Addressing Climate Change(P.74)
305-4 GHG emissions intensity Non-Financial Key Data-Environment-Addressing Climate Change(P.72)
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 Non-Financial Key Data-Environment-Waste Management(P.72)
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 Non-Financial Key Data-Environment-Waste Management(P.72)
306-4 Waste diverted from disposal Non-Financial Key Data-Environment-Waste Management(P.72)」
306-5 Waste directed to disposal Non-Financial Key Data-Environment-Waste Management(P.72)
GRI 307: Environmental Compliance 2016 307-1 Non-compliance with environmental laws and regulations Non-Financial Key Data-Environment-Environmental Management(P.72)
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 Topics

GRI Standard Reporting requirements Corresponding part
Integrated Report 2022 Website
GRI 401: Employment 2016 401-1 New employee hires and employee turnover Non-Financial Key Data-Social-Employee Data(P.74)
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees --- ---
401-3 Parental leave Non-Financial Key Data-Social-Employee Data(P.74)
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 ---
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 Health Promotion Among Employees(P.28)
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 Non-Financial Key Data-Social-Occupational Health and Safety/Health Management(P.74)
403-10 Work-related ill health ---
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee Non-Financial Key Data-Social-Employee Data(P.74)
404-2 Programs for upgrading employee skills and transition assistance programs Nurturing Talents(P.25)
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 Non-Financial Key Data-Social-Employee Data(P.74)
Non-Financial Key Data-Governance-Corporate Governance(P.75)
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 --- ---
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 --- ---
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor --- ---
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor --- ---
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 --- ---
GRI 412: 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 --- ---
GRI 413: 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 --- ---
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 Non-Financial Key Data-Governance-Business Ethics(P.75)
GRI 416: 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 --- ---
GRI 417: 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 --- ---
417-3 Incidents of non-compliance concerning marketing communications --- ---
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data --- ---
GRI 419: Socioeconomic Compliance 2016 419-1 Non-compliance with laws and regulations in the social and economic area --- ---