Comparative Table with GRI Standards

Comparative Table

Comparative Table with GRI Standards

		Content
GRI102: General Disclosures
1. Organizational profile
102-1	Name of the organization	Overview
102-2	Activities, brands, products, and services	Business Outline Overview of Environmental Impacts Through Our Idemitsu Group's Business Activities
102-3	Location of headquarters	Overview
102-5	Ownership and legal form	Overview
102-6	Markets served	Medium-term Management Plan Business Outline
102-7	Scale of the organization	Business Outline Overview of Environmental Impacts Through Our Idemitsu Group's Business Activities Diversity and Inclusion (D&I) Initiatives Employment Overview
102-8	Information on employees and other workers	ESG Data Social
102-9	Supply chain	Business Outline
102-10	Significant changes to the organization and its supply chain	History
102-11	Precautionary Principle or approach	Medium-term Management Plan Long-term Energy Business Environment Scenario Sustainability Initiatives
102-12	External initiatives	Sustainability Initiatives　 Participation in the Initiatives Response to Circular Economy Pollution Prevention Diversity and Inclusion (D&I) Initiatives Balancing Work and Life
102-13	Membership of associations	Sustainability Initiatives　 Participation in the Initiatives Response to Circular Economy Pollution Prevention
2. Strategy
102-14	Statement from senior decision-maker	Message from President
102-15	Key impacts, risks, and opportunities	Idemitsu Group’s Sustainability Relationship Between Priority Topics (Materialities) and SDGs Response to Climate Change Basic Stance / Risks and Opportunities Identification Based on Scenario Analysis
3. Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Management Vision / Action Mindset Idemitsu Group’s Policies
102-17	Mechanisms for advice and concerns about ethics	Compliance
4. Governance
102-18	Governance structure	Corporate Governance Outline of Corporate Governance System Each Committee
102-19	Delegating authority	Corporate Governance Outline of Corporate Governance
102-20	Executive-level responsibility for economic, environmental, and social topics	Environmental Management / Environmental Policy Environmental Management Structure Ensuring Safety System for Promoting Health・Safety・Environment Initiatives Quality Control and Quality Assurance Corporate Governance Each Committee Compliance Compliance Promotion Structure Risk Management Risk Management Promotion Structure
102-21	Consulting stakeholders on economic, environmental, and social topics	Sustainability Initiatives Dialogue with Stakeholders Performance List of Dialogue with Stakeholders
102-22	Composition of the highest governance body and its committees	Corporate Governance Changes in Corporate Governance Structure Nomination of Candidates for Directors and Audit & Supervisory Board Members / Training
102-23	Chair of the highest governance body	Management
102-24	Nominating and selecting the highest governance body	Corporate Governance Nomination of Candidates for Directors and Audit & Supervisory Board Members / Training
102-25	Conflicts of interest	Corporate Governance Outline of Corporate Governance System Changes in Corporate Governance Structure Each Committee Nomination of Candidates for Directors and Audit & Supervisory Board Members / Training
102-26	Role of highest governance body in setting purpose, values, and strategy	Idemitsu Group’s Sustainability Sustainability Promotion Structure Corporate Governance Outline of Corporate Governance System Changes in Corporate Governance Structure Each Committee Nomination of Candidates for Directors and Audit & Supervisory Board Members / Training
102-27	Collective knowledge of highest governance body	Corporate Governance Nomination of Candidates for Directors and Audit & Supervisory Board Members / Training
102-28	Evaluating the highest governance body’s performance	Corporate Governance Main Agenda Items Discussed by the Board of Directors Assessment of the Effectiveness of the Board of Directors
102-29	Identifying and managing economic, environmental, and social impacts	Idemitsu Group’s Sustainability Sustainability Promotion Structure Corporate Governance Main Agenda Items Discussed by the Board of Directors
102-30	Effectiveness of risk management processes	Risk Management Basic Approach to Risk Management / Promotion Structure Initiatives for Risk Management
102-31	Review of economic, environmental, and social topics	Corporate Governance Main Agenda Items Discussed by the Board of Directors
102-33	Communicating critical concerns	Risk Management Basic Approach to Risk Management / Promotion Structure
102-34	Nature and total number of critical concerns	Risk Management Policy of Risk Management
102-35	Remuneration policies	Corporate Governance Compensation for Executives
102-36	Process for determining remuneration	Corporate Governance Compensation for Executives
102-37	Stakeholders’ involvement in remuneration	Corporate Governance Compensation for Executives
5. Stakeholder engagement
102-40	List of stakeholder groups	Sustainability Initiatives Dialogue with Stakeholders Performance List of Dialogue with Stakeholders
102-43	Approach to stakeholder engagement	Sustainability Initiatives Dialogue with Stakeholders Performance List of Dialogue with Stakeholders
6 Reporting practice
102-46	Defining report content and topic Boundaries	Scope of the reporting
102-47	List of material topics	Sustainability Initiatives Relationship Between Priority Topics (Materialities) and SDGs Response to Climate Change Basic Stance / Risks and Opportunities Identification Based on Scenario Analysis
102-49	Changes in reporting	Editorial Policy
102-50	Reporting period	Reporting period
102-51	Date of most recent report	Publication information
102-52	Reporting cycle	Publication information
102-53	Contact point for questions regarding the report	Inquiry Flow
102-54	Claims of reporting in accordance with the GRI Standards	Reference guidelines
102-55	GRI content index	Comparative Table with GRI Standards Comparative Table with ISO 26000
102-56	External assurance	Independent Practitioner’s Assurance Report
GRI103: Management Approach
103-1	Explanation of the material topic and its Boundary	Sustainability Initiatives Relationship Between Priority Topics (Materialities) and SDGs Response to Climate Change Basic Stance / Risks and Opportunities Identification Based on Scenario Analysis
103-2	The management approach and its components	Medium-term Management Plan Sustainability Initiatives Materiality Identification Process
103-3	Evaluation of the management approach	Medium-term Management Plan Sustainability Initiatives Materiality Identification Process
Economic
GRI201: Economic Performance
201-2	Financial implications and other risks and opportunities due to climate change	Sustainability Initiatives Relationship Between Priority Topics (Materialities) and SDGs Endorsement of TCFD Recommendations Response to Climate Change Basic Stance / Risks and Opportunities Identification Based on Scenario Analysis Disclosure in Accordance with TCFD
GRI203: Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Social Contribution Activities
GRI205: Anti-corruption
205-2	Communication and training about anti-corruption policies and procedures P	Compliance
205-3	Confirmed incidents of corruption and actions taken	Compliance　 Compliance Promotion Activities
GRI207：Tax
207-1	Approach to tax	Tax Compliance Initiatives
207-2	Tax governance, control, and risk management	Corporate Governance Each Committee Tax Compliance Initiatives
207-3	Stakeholder engagement and management of concerns related to tax	Tax Compliance Initiatives
Environmental
GRI301: Materials
301-2	Recycled input materials used	Response to Circular Economy
GRI302: Energy
302-1	Energy consumption within the organization	Overview of resource introduction and Environmental Impacts Through Our Business Activities ESG Data　 Energy Consumption
302-3	Energy intensity	Overview of resource introduction and Environmental Impacts Through Our Business Activities ESG Data　 Energy Consumption
GRI303: Water and Effluents
303-1	Interactions with water as a shared resource	Conservation of Water Resources
303-2	Management of water discharge-related impacts	Pollution Prevention
303-3	Water withdrawal	ESG Data　 Amount of Water Resources Intake and Wastewater
303-4	Water discharge	ESG Data　 Amount of Water Resources Intake and Wastewater
303-5	Water consumption	Overview of resource introduction and Environmental Impacts Through Our Business Activities ESG Data　 Amount of Water Resources Intake and Wastewater
GRI304: Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Conservation of Biodiversity Response to Land Use Change Social Contribution Activities
304-2	Significant impacts of activities, products, and services on biodiversity	Conservation of Biodiversity Response to Land Use Change Social Contribution Activities
304-3	Habitats protected or restored	Conservation of Biodiversity Response to Land Use Change Social Contribution Activities
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Conservation of Biodiversity Social Contribution Activities
GRI305: Emissions
305-1	Direct (Scope 1) GHG emissions	Overview of resource introduction and Environmental Impacts Through Our Business Activities Response to Climate Change Concept of Climate Change "Mitigation" CO₂ Reduction Targets (Scope 1＋2) and Monitoring Indicators (for Scope 1,2,3) ESG Data　 GHG Emissions by Scope
305-2	Energy indirect (Scope 2) GHG emissions	Overview of resource introduction and Environmental Impacts Through Our Business Activities Response to Climate Change Concept of Climate Change "Mitigation" CO₂ Reduction Targets (Scope 1＋2) and Monitoring Indicators (for Scope 1,2,3) ESG Data　 GHG Emissions by Scope
305-3	Other indirect (Scope 3) GHG emissions	Overview of resource introduction and Environmental Impacts Through Our Business Activities Response to Climate Change Concept of Climate Change "Mitigation" CO₂ Reduction Targets (Scope 1＋2) and Monitoring Indicators (for Scope 1,2,3) ESG Data　 GHG Emissions by Scope
305-5	Reduction of GHG emissions	Response to Climate Change CO₂ Reduction Targets (Scope 1＋2) and Monitoring Indicators (for Scope 1,2,3)
305-6	Emissions of ozone-depleting substances (ODS)	Management of Chemical Substances and Reduction of Hazardous Substances
305-7	"Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions"	Overview of resource introduction and Environmental Impacts Through Our Business Activities Pollution Prevention Conservation of Air Environment ESG Data　 Air Pollutant Emissions
GRI306: Effluents and Waste
306-1	Water discharge by quality and destination	Waste Reduction
306-2	Waste by type and disposal method	Waste Reduction
306-3	Significant spills	Overview of resource introduction and Environmental Impacts Through Our Business Activities Waste Reduction ESG Data Waste
306-4	Transport of hazardous waste	Waste Reduction ESG Data　 Waste
306-5	Water bodies affected by water discharges and/or runoff	Waste Reduction ESG Data　 Waste
GRI307: Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Environmental Management / Environmental Policy Environmental Compliance (Number of environmental accidents) ESG Data Number of Environmental Accidents
Social
GRI401: Employment
401-1	New employee hires and employee turnover	Diversity and Inclusion (D&I) Initiatives Diversity and Inclusion (D&I) Initiatives Employment Overview ESG Data Employment Overview
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Human Resource Development Stance on Human Resource Development and Educational Systems ESG Data Training Results
401-3	Parental leave	Diversity and Inclusion (D&I) Initiatives Systems for Supporting Activities of Diverse Employees ESG Data Work-Life Balance Support Systems and Usage Numbers
GRI403: Occupational Health and Safety
403-1	Occupational health and safety management system	Ensuring Safety Policy and System for Ensuring Safety
403-2	Hazard identification, risk assessment, and incident investigation	Ensuring Safety
403-3	Occupational health services	Promotion of Employees’ Health
403-4	Worker participation, consultation, and communication on occupational health and safety	Ensuring Safety
403-5	Worker training on occupational health and safety	Ensuring Safety
403-6	Promotion of worker health	Promotion of Employees’ Health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Ensuring Safety
403-8	Workers covered by an occupational health and safety management system	Ensuring Safety Policy and System for Ensuring Safety
403-9	Work-related injuries	Ensuring Safety Policy and System for Ensuring Safety ESG Data Occupational Accidents
403-10	Work-related ill health	Personnel Systems Promotion of Diverse and Flexible Working Styles Promotion of Employees’ Health ESG Data Performance of Health
GRI404: Training and Education
404-1	Average hours of training per year per employee	Human Resource Development Stance on Human Resource Development and Educational Systems ESG Data Training Results
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development
404-3	Percentage of employees receiving regular performance and career development reviews	Personnel Systems Fair Evaluation and Compensation
GRI405: Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Diversity and Inclusion (D&I) Initiatives Status of Employees Promoting the Advancement of Female Employees Corporate Governance Changes in Corporate Governance Structure Nomination of Candidates for Directors and Audit & Supervisory Board Members / Training ESG Data Composition of Executive
405-2	Ratio of basic salary and remuneration of women to men	ESG Data Status of Employees
GRI406: Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	Compliance Establishment of Consultation Center
GRI410: Security Practices
410-1	Security personnel trained in human rights policies or procedures	Ensuring Safety
GRI412: Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	Human Rights
412-2	Employee training on human rights policies or procedures	Human Rights Diversity and Inclusion (D&I) Initiatives
GRI413: Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities
GRI416: Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	Quality Control and Quality Assurance
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Quality Control and Quality Assurance
GRI417: Marketing and Labeling
417-1	Requirements for product and service information and labeling	Quality Control and Quality Assurance
417-2	Incidents of non-compliance concerning product and service information and labeling	Quality Control and Quality Assurance
GRI419: Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	Compliance Compliance Promotion Activities

出光興産, DFF Inc.