[muRata] Guideline Comparison Sheet | Corporate Social Responsibility

Ministry of the Environment's Environmental Reporting Guidelines Content Index

GRI Guidelines (2nd edition) Content Index

Indicator	Reference page	Reference page number in the book
1. Basic Headings
1) CEO's Statement (including summary of efforts and pledge)		3,4
2) Foundation of reporting (reporting organization, time period, areas)		1
3) Summary of the organization		5-8
2. Summary of Policies, Targets and Achievements in Environmental Efforts
4) Environmental policies regarding environmental activities		23
5) Summary of objectives, plans of environmental activities and achievements in environmental efforts		25,26
6) Material balance of its activity		27
7) Summary of environmental accounting information		28
3. State of Environmental Management
8) State of environmental management system		24
9) State of supply chain management for environmental conservation		30
10) State of research and development of technologies for environmental conservation and environment-conscious products/services		9-12
		13
		15
		29
11) State of the disclosure of environmental information and environmental communication		16
		17
12) State of compliance with environmental regulations		33
13) State of social contribution related to the environment		16
		17
		47
4.State of Activities for Reduction of Environmental Burden
14) Total amount of energy input and measures to reduce it		27
15) Total amount of material input and measures to reduce it		27
16) Amount of water input and measures to reduce it		27
16) Amount of water input and measures to reduce it		—
17) Amount of greenhouse gases emission and measures to reduce it		27
		31
18) Amount of chemical substances emission and transportation and measures to reduce it		33
19) Total amount of products or sales		—
20) Total amount of waste generation and final disposal and measures to reduce it		27
		32
21) Total amount of water disposal and measures to reduce it		27
22) State of environmental burden caused by transportation and measures to reduce it		34
23) State of green procurement and measures to promote it		30
24) State of products and services that contribute to reduction of environmental burden		29
5.State of Performance in Social Aspects
Information concerning occupational safety and health		45
Information concerning human rights and employment		43-44
Information concerning respect and protection of regional culture		46
Information concerning social communication and disclosure of information that is not related to the environment		46-47
Information concerning extensive consumer protection and product safety		36-38


Information concerning politics and ethics		19
Information concerning politics and ethics		19
Summary of policies, plans and measures for protection of personal information and protecting internal informants.		20
		40

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Indicator	Reference page	Reference page number in the book
1. Vision and Strategy
1.1 Statement of the organization's vision and strategy regarding its contribution to sustainable development.		3-4
1.2 Statement from the CEO (or equivalent senior manager) describing key element of the report.		3-4
2. Profile
Organizational Profile
2.1 Name of reporting organization.	—	5
2.2 Major products and/or services, including brands if appropriate.		5-6
2.3 Operational structure of the organization.		7-8
2.4 Description of major divisions, operating companies, subsidiaries, and joint ventures.		5
2.5 Countries in which the organization's operations are located.		7-8
2.6 Nature of ownership; legal form.	—	5
2.7 Nature of markets served.		8
2.8 Scale of the reporting organization		7-8
2.9 List of stakeholders, key attributes of each, and relationship to the reporting organization.		35
Report Scope
2.10 Contact person(s) for the report, including e-mail and web addresses.	—	Back cover
2.11 Reporting period (e.g., fiscal/calendar year) for information provided.		1
2.12 Date of most recent previous report (if any).		1
2.13 Boundaries of report (countries/regions, products/services, divisions/facilities/joint ventures/subsidiaries) and any specific limitations on the scope.		1
2.14 Significant changes in size, structure, ownership, or products/services that have occurred since the previous report.	—	—
2.15 Basis for reporting on joint ventures, partially owned subsidiaries, leased facilities, outsourced operations, and other situations that can significantly affect comparability from period to period and/or between reporting organizations.	—	—
2.16 Explanation of the nature and effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).	—	—
Report Profile
2.17 Decisions not apply GRI principles or protocols in the preparation of the report.		1
2.18 Criteria/definitions used in any accounting for economic, environmental, and social costs and benefits.	—	—
2.19 Significant changes from previous years in the measurement methods applied to key economic, environmental, and social information.	—	—
2.20 Policies and internal practices to enhance and provide assurance about the accuracy, completeness, and reliability that can be placed on the sustainability report.	—	—
2.21 Policy and current practice with regard to providing independent assurance for the full report.		48
2.22 Means by which report users can obtain additional information and reports about economic, environmental, and social aspects of the organization's activities, including facility-specific information (if available).		1
3. Government Structure and Management Systems
Structure and Governance
3.1 Governance structure of the organization, including major committees under the board of directors that are responsible for setting strategy and for oversight of the organization.		18
3.2 Percentage of the board of directors that are independent, non-executive directors.		18
3.3 Process for determining the expertise board members need to guide the strategic direction of the organization, including issues related to environmental and social risks and opportunities.	—	—
3.4 Board-level processes for overseeing the organization's identification and management of economic, environmental, and social risks and opportunities.		18, 20
3.5 Linkage between executive compensation and achievement of the organization's financial and non-financial goals (e.g., environmental performance, labor practices).	—	—
3.6 Organizational structure and key individuals responsible for oversight, implementation, and audit of economic, environmental, social, and related policies.	—	—
3.7 Mission and values statements, internally developed codes of conduct or principles, and polices relevant to economic, environmental, and social performance and the status of implementation.		19
		21-22
		23
3.8 Mechanisms for shareholders to provide recommendations or direction to the board of directors.		18
Stakeholder Engagement
3.9 Basis for identification and selection of major stakeholders.		35
3.10 Approaches to stakeholder consultation reported in terms of frequency of consultations by type and by stakeholder group.	—	—
3.11 Type of information generated by stakeholder consultations.	—	—
3.12 Use of information resulting from stakeholder engagements.	—	—
Overarching Policies and Management Systems
3.13 Explanation of whether and how the precautionary approach or principle is addressed by the organization.	—	—
3.14 Externally developed, voluntary economic, environmental, and social charters, sets of principles, or other initiatives to which the organization subscribes or which it endorses.	—	—
3.15 Principal memberships in industry and business associations, and/or national/international advocacy organizations.	—	—
3.16 Policies and/or systems for managing upstream and downstream impacts.		20
3.17 Reporting organization's approach to managing indirect economic, environmental, and social impacts resulting from its activities.	—	—
3.18 Major decisions during the reporting period regarding the location of, or changes in, operations.	—	—
3.19 Programs and procedures pertaining to economic, environmental, and social performance.		25
3.20 Status of certification pertaining to economic, environmental, and social management systems.		24, 36
4. GRI Content Index
4.1 A table identifying location of each element of the GRI Report Content, by section and indicator.	This page	—
5. Performance Indicators
Economic Performance Indicators
Direct Impacts
Customers
EC1. Monetary flow indicator : Net sales.		7-8
EC2. Geographic breakdown of markets.		21-22
Suppliers
EC3. Monetary flow indicator : Cost of all goods, materials, and services purchased.	—	—
EC4. Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements.	—	—
EC11. Supplier breakdown by organization and country. [Additional Indicators]	—	—
Employees
EC.5. Monetary flow indicator : Total payroll and benefits (including wages, pension, other benefits, and redundancy payments) broken down by country or region.	—	—
Providers of Capital
EC6. Monetary flow indicator : Distributions to providers of capital broken down by interest on debt and borrowings, and dividends on all classes of shares, with any arrears of preferred dividends to be disclosed.		21-22
EC7. Increase/decrease in retained earnings at end of period.	—	—
Public Sector
EC8. Monetary flow indicator : Total sum of taxes of all types paid broken down by country.		21-22
EC9. Subsidies received broken down by country or region.	—	—
EC10. Donations to community, civil society, and other groups broken down in terms of cash and in-kind donations per type of group.		46
EC12.Total spent on non-core business infrastructure development. This is infrastructure built outside the main business activities of the reporting entity such as a school, or hospital for employees and their families.[Additional Indicators]	—	—
Indirect Economic Impacts
EC13. The organization's indirect economic impacts. [Additional Indicators]	—	—
Environmental Performance Indicators
Materials
EN1. Total materials use other than water, by type.		27
EN2. Percentage of materials used that are wastes (processed or unprocessed) from sources external to the reporting organization.	—	—
Energy
EN3. Direct energy use segmented by primary source.		27
EN4. Indirect energy use.	—	—
EN17. Initiatives to use renewable energy sources and to increase energy efficiency. [Additional Indicators]		31
EN18. Energy consumption footprint (i.e., annualized lifetime energy requirements) of major products. [Additional Indicators]	—	—
EN19. Other indirect (upstream/downstream) energy use and implications, such as organizational travel, product lifecycle management, and use of energy-intensive materials. [Additional Indicators]	—	—
Water
EN.5. Total water use.		27
EN20. Water sources and related ecosystems/habitats significantly affected by use of water. [Additional Indicators]	—	—
EN21. Annual withdrawals of ground and surface water as a percent of annual renewable quantity of water available from the sources. [Additional Indicators]	—	—
EN22. Total recycling and reuse of water. [Additional Indicators]		—
Biodiversity
EN6. Location and size of land owned, leased, or managed in biodiversity-rich habitats.	—	—
EN7. Description of the major impacts on biodiversity associated with activities and/or products and services in terrestrial, fresh water, and marine environments.	—	—
EN23. Total amount of land owned, leased, or managed for production activities or extractive use. [Additional Indicators]	—	—
EN24. Amount of impermeable surface as a percentage of land purchased or leased. [Additional Indicators]	—	—
EN25. Impacts of activities and operations on protected and sensitive areas. [Additional Indicators]	—	—
EN26. Changes to natural habitats resulting from activities and operations and percentage of habitat protected or restored. [Additional Indicators]	—	—
EN27. Objectives, programs, and targets for protecting and restoring native ecosystems and species in degraded areas. [Additional Indicators]	—	—
EN28. Number of IUCN Red List species with habitats in areas affected by operations. [Additional Indicators]	—	—
EN29. Business units currently operating or planning operations in or around protected or sensitive areas. [Additional Indicators]	—	—
Emissions, Effluent and Waste
EN8. Greenhouse gas emissions (CO₂, CH₄, N₂O, HFCs, PFCs, SF₆).		27, 31
EN9. Use and emissions of ozone-depleting substances.	—	—
EN10. NOx, SOx, and other significant air emissions by type.		27
EN11. Total amount of waste by type and destination.		27, 32
EN12. Significant discharge to water by type. See GRI Water Protocol.		27
EN13. Significant spills of chemicals, oils, and fuels in terms of total number and total volume.		33
EN30. Other relevant indirect greenhouse gas emissions. (CO₂, CH₄, N₂O, HFCs, PFCs, SF₆) : Refers to emissions that are a consequence of the activities of the reporting entity, but occur from sources owned or controlled by another entity. Report in tons of gas and tons of CO₂ equivalent. [Additional Indicators]	—	—
EN31. All production, transport, import, or export of any waste deemed “hazardous” under the terms of the Basel Convention Annex I,II,III, and VIII. [Additional Indicators]	—	—
EN32. Water sources and related ecosystems/habitats significantly affected by discharges of water and runoff. [Additional Indicators]	—	—
Suppliers
EN33. Performance of suppliers relative to environmental components of programs and procedures described in response to Governance Structure and Management Systems section (Section 3.16). [Additional Indicators]		30
		40
Products and Services
EN14. Significant environmental impacts of principal products and services.	—	—
EN15. Percentage of the weight of products sold that is reclaimable at the end of the products' useful life and percentage that is actually reclaimed.	—	—
Compliance
EN16. Incidents of and fines for non-compliance with all applicable international declarations/conventions/treaties, and national, sub-national, regional, and local regulations associated with environmental issues. Explain in terms of countries of operation.		33
Transport
EN34. Significant environmental impacts of transportation used for logistical purposes. [Additional Indicators]		34
Overall
EN35. Total environmental expenditures by type. [Additional Indicators]		28
Social Performance Indicators
[Labor Practices and Decent Work]
Employment
LA1. Breakdown of workforce, where possible, by region/country, status (employee/non-employee), employment type (full time/part time), and by employment contract (indefinite or permanent/fixed term or temporary). Also identify workforce retained in conjunction with other employers (temporary agency workers or workers in co-employment relationships), segmented by region/country.		7`8
LA2. Net employment creation and average turnover segmented by region/country.	—	—
LA12. Employee benefits beyond those legally mandated. [Additional Indicators]		43
Labor/Management Relations
LA3. Percentage of employees represented by independent trade union organizations or other bona fide employee representatives broken down geographically OR percentage of employees covered by collective bargaining agreements broken down by region/country.	—	—
LA4. Policy and procedures involving information, consultation, and negotiation with employees over changes in the reporting organization's operations (e.g., restructuring).		—
LA13. Provision for formal worker representation in decision making or management, including corporate governance. [Additional Indicators]	—	—
Health and Safety
LA5. Practices on recording and notification of occupational accidents and diseases, and how they relate to the ILO Code of Practice on Recording and Notification of Occupational Accidents and Diseases.		45
LA6. Description of formal joint health and safety committees comprising management and worker representatives and proportion of workforce covered by any such committees.	—	—
LA7. Standard injury, lost day, and absentee rates and number of work-related fatalities (including subcontracted workers).		—
LA8. Description of policies or programs (for the workplace and beyond) on HIV/AIDS.	—	—
LA14. Evidence of substantial compliance with the ILO Guidelines for Occupational Health Management Systems. [Additional Indicators]	—	—
LA15. Description of formal agreements with trade unions or other bona fide employee representatives covering health and safety at work and proportion of the workforce covered by any such agreements. [Additional Indicators]	—	—
Training and Education
LA9. Average hours of training per year per employee by category of employee.		—
LA16. Description of programs to support the continued employability of employees and to manage career endings. [Additional Indicators]		44
LA17. Specific policies and programs for skills management or lifelong learning. [Additional Indicators]		44
Diversity and Opportunity
LA10. Description of equal opportunity policies or programs, as well as monitoring systems to ensure compliance and results of monitoring.		43
LA11. Composition of senior management and corporate governance bodies (including the board of directors), including female/male ratio and other indicators diversity as culturally appropriate.	—	—
[Human Rights]
Strategy and Management
HR1. Description of policies, guidelines, corporate structure, and procedures to deal with all aspects of human rights relevant to operations, including monitoring mechanisms and results.		43
HR2. Evidence of consideration of human rights impacts as part of investment and procurement decisions, including selection of suppliers/contractors.		40
HR3. Description of policies and procedures to evaluate and address human rights performance within the supply chain and contractors, including monitoring systems and results of monitoring.		40
HR8. Employee training on policies and practices concerning all aspects of human rights relevant to operations. Include type of training, number of employees trained, and average training duration. [Additional Indicators]		43
Non-Discrimination
HR4. Description of global policy and procedures/programs preventing all forms of discrimination in operations, including monitoring systems and results of monitoring.		43
Freedom of Association and Collective Bargaining
HR5. Description of freedom of association policy and extent to which this policy is universally applied independent of local laws, as well as description of procedures/programs to address this issue.	—	—
Child Labor
HR6. Description of policy excluding child labor as defined by the ILO Convention 138 and extent to which this policy is visibly stated and applied, as well as description of procedures/programs to address this issue, including monitoring systems and results of monitoring.		40
		43
Forced and Compulsory Labor
HR7. Description of policy to prevent forced and compulsory labor and extent to which this policy is visibly stated and applied as well as description of procedures/programs to address this issue, including monitoring systems and results of monitoring. See ILO Convention No.29, Article 2.		40
		43
Disciplinary Practices
HR9. Description of appeal practices, including, but not limited to, human rights issues. [Additional Indicators]	—	—
HR10. Description of non-retaliation policy and effective, confidential employee grievance system (including, but not limited to, its impact on human rights). [Additional Indicators]	—	—
Security Practices
HR11. Human rights training for security personnel. Include type of training, number of persons trained, and average training duration. [Additional Indicators]	—	—
Indigenous Rights
HR12. Description of policies, guidelines, and procedures to address the needs of indigenous people. [Additional Indicators]	—	—
HR13. Description of jointly managed community grievance mechanisms/authority. [Additional Indicators]	—	—
HR14. Share of operating revenues from the area of operations that are redistributed to local communities. [Additional Indicators]	—	—
[Society]
Community
SO1. Description of policies to manage impacts on communities in areas affected by activities, as well as description of procedures/programs to address this issue, including monitoring systems and results of monitoring.	—	—
SO4. Awards received relevant to social, ethical, and environmental performance. [Additional Indicators]	—	—
Bribery and Corruption
SO2. Description of policy, procedures/management systems, and compliance mechanisms for organizations and employees addressing bribery and corruption.	—	—
Political Contributions
SO3. Description of policy, procedures/management systems, and compliance mechanisms for managing political lobbying and contributions.	—	—
SO5. Amount of money paid to parties and institutions whose prime function is to fund political parties or their candidates. [Additional Indicators]	—	—
Competition and Pricing
SO6. Court decisions regarding cases pertaining to anti-trust and monopoly regulations. [Additional Indicators]	—	—
SO7. Description of policy, procedures/management systems, and compliance mechanisms for preventing anti-competitive behavior. [Additional Indicators]	—	—
[Product Responsibility]
Customer Health and Safety
PR1. Description of policy for preserving customer health and safety during use of products and services, and extent to which this policy is visibly stated and applied, as well as description of procedures/programs to address this issue, including monitoring systems and results of monitoring.		36, 38
PR4. Number and type of instances of non-compliance with regulations concerning customer health and safety, including the penalties and fines assessed for these breaches. [Additional Indicators]	—	—
PR5. Number of complaints upheld by regulatory or similar official bodies to oversee or regulate the health and safety of products and services. [Additional Indicators]	—	—
PR6. Voluntary code compliance, product labels or awards with respect to social and/or environmental responsibility that the reporter is qualified to use or has received. [Additional Indicators]	—	—
Products and Services
PR2. Description of policy, procedures/management systems, and compliance mechanisms related to product information and labeling.		36, 38
PR7. Number and type of instances of non-compliance with regulations concerning product information and labeling, including any penalties or fines assessed for these breaches. [Additional Indicators]	—	—
PR8. Description of policy, procedures/management systems, and compliance mechanisms related to customer satisfaction, including results of surveys measuring customer satisfaction. [Additional Indicators]		37
Advertising
PR9. Description of policies, procedures/management systems, and compliance mechanisms for adherence to standards and voluntary codes related to advertising. [Additional Indicators]	—	—
PR10. Number and types of breaches of advertising and marketing regulations. [Additional Indicators]	—	—
Respect for Privacy
PR3. Description of policy, procedures/management systems, and compliance mechanisms for consumer privacy.		20
PR11. Number of substantiated complaints regarding breaches of consumer privacy. [Additional Indicators]	—	—

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