GRI Standards Content Index
ESG information and "Tosei Group ESG Report" on this website refer to the GRI Sustainability Reporting Standards. Information related to the items in the GRI Standards is provided for reference purposes only, and does not indicate compliance with the guidelines.
- General Disclosures2021
- Material items 2021
- Economic Standards
- Environmental Standards
- Social Standards
General Disclosures2021
Items | Guidelines | Reference |
---|---|---|
Organization and Reporting Practices | ||
2-1 | Organization Details | |
2-2 | Entities covered by the organization's sustainability report | |
2-3 | Reporting period, frequency of reporting, and contact information | |
2-4 | Correction of information and correction description | - |
2-5 | External assurance | - |
Activities and Workers | ||
2-6 | Activities, value chains, and other business relationships | |
2-7 | Employees | |
2-8 | Workers other than employees | - |
Governance | ||
2-9 | Governance structure and composition | |
2-10 | Nominating and selecting the highest governance body | |
2-11 | Chair of the highest governance body and its committees | |
2-12 | Role of the highest governance body in overseeing management of impact | |
2-13 | Transfer of responsibility for impact management | |
2-14 | Role of the highest governance body in sustainability reporting | |
2-15 | Conflicts of interest | |
2-16 | Communicating critical concerns | |
2-17 | Collective knowledge of highest governance body | |
2-18 | Evaluating the highest governance body's performance | |
2-19 | Remuneration policies | |
2-20 | Process for determining remuneration | |
2-21 | Annual total compensation ratio | |
Strategies, Policies and Practices | ||
2-22 | Statement on strategies for sustainable development | |
2-23 | Policy statements | |
2-24 | Policy Statement Practices | |
2-25 | Negative impact remediation process | - |
2-26 | Institutions to seek advice and raise concerns | |
2-27 | Regulatory compliance | |
2-28 | Membership Organizations | |
Stakeholder Engagement | ||
2-29 | Approach to stakeholder engagement | |
2-30 | Labor agreement |
Material items 2021
Items | Guidelines | Reference |
---|---|---|
Disclosures about material items | ||
3-1 | Process for determining material items | - |
3-2 | List of material items | - |
3-3 | Management of material items | - |
Economic Standards
Items | Guidelines | Reference |
---|---|---|
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 | - |
Market Presence 2016 | ||
202-1 | Ratios of standard entry level wage by gender compared to local mininmum wage | - |
202-2 | Proportion of senior management hired from the local community | - |
Indirect Economic Impact 2016 | ||
203-1 | Infrastructure Investment and services supported | - |
203-2 | Significant indirect economic impact | - |
Procurement Practices 2016 | ||
204-1 | Proportion of spending on local suppliers | - |
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 | |
Anti-competitive Behavior 2016 | ||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
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 Standards
Items | Guidelines | Reference |
---|---|---|
Materials 2016 | ||
301-1 | Materials used by weight or volume | - |
301-2 | Recycled input materials used | - |
301-3 | Reclaimed products and their packaging materials | |
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 | - |
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 | |
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 | - |
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) | - |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - |
Waste 2020 | ||
306-1 | Waste generation and significant waste-related impacts | - |
306-2 | Management of significant wasterelated impacts | |
306-3 | Waste generated | |
306-4 | Waste diverted from disposal | |
306-5 | Waste directed to disposal | |
Environmental Compliance 2016 | ||
307-1 | Non-compliance with environmental laws and regulations | |
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 Standards
Items | Guidelines | Reference |
---|---|---|
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 | |
Labor / Management Relations 2016 | ||
402-1 | Minimum notice periods regarding operational changes |
- |
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 | |
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 | |
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 | - |
Non-discrimination 2016 | ||
406-1 | Incidents of discrimination and corrective actions taken | - |
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 | |
Child Labor 2016 | ||
408-1 | Operations and suppliers at significant risk for incidents of child labor | |
Forced or Compulsory Labor 2016 | ||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
Security Practices 2016 | ||
410-1 | Security personnel trained in human rights policies and procedures | - |
Rights of Indigenous Peoples 2016 | ||
411-1 | Incidents of violations involving rights of indigenous peoples | - |
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 and procedures | |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | - |
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 | - |
Supplier Social Assessment 2016 | ||
414-1 | New suppliers that were screened using social criteria | |
414-2 | Negative social impact in the supply chain and actions taken | - |
Public Policy 2016 | ||
415-1 | Political contributions | |
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 | - |
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 | - |
Customer Privacy 2016 | ||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |
Socioeconomic Compliance 2016 | ||
419-1 | Non-compliance with laws and regulations in the social and economic area |