Comparative Table

Comparative Table with GRI Standards

Comparative Table with GRI Standards

    Content
GRI102: General Disclosures
1. Organizational profile
102-1 Name of the organization
102-2 Activities, brands, products, and services
102-3 Location of headquarters
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
2. Strategy
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
3. Ethics and integrity
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
4. 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
102-28 Evaluating the highest governance body’s performance
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
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
5. Stakeholder engagement
102-40 List of stakeholder groups
102-43 Approach to stakeholder engagement
6  報告実務
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-49 Changes in reporting
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
103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach
Economic
GRI201: Economic Performance
201-2 Financial implications and other risks and opportunities due to climate change
GRI203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
GRI205: Anti-corruption
205-2 Communication and training about anti-corruption policies and procedures P
205-3 Confirmed incidents of corruption and actions taken
Environmental
GRI301: Materials
301-2 Recycled input materials used
GRI302: Energy
302-1 Energy consumption within the organization
302-3 Energy intensity
GRI303: Water and Effluents
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
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
GRI305: Emissions
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"
GRI306: Effluents and Waste
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
306-3 Significant spills
306-4 Transport of hazardous waste
306-5 Water bodies affected by water discharges and/or runoff
GRI307: Environmental Compliance
307-1 Non-compliance with environmental laws and regulations
Social
GRI401: Employment
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
GRI403: Occupational Health and Safety
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
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
405-1 Diversity of governance bodies and employees
GRI406: Non-discrimination
406-1 Incidents of discrimination and corrective actions taken
GRI410: Security Practices
410-1 Security personnel trained in human rights policies or procedures
GRI412: Human Rights Assessment
412-2 Employee training on human rights policies or procedures
GRI413: Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs
GRI416: Customer Health and Safety
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
GRI417: Marketing and Labeling
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
GRI419: Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area
出光興産, DFF Inc.