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

ItemsGuidelinesReference

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

ItemsGuidelinesReference
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

ItemsGuidelinesReference
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

ItemsGuidelinesReference
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

ItemsGuidelinesReference
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