Comparative Table

Comparative Table with GRI Standards

Topic standards
    Disclosure
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information No applicable item
2-5 External assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees  
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest  
2-16 Communication of critical concerns  
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio  
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations  
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
GRI 3: Material Topics 2021
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
Topic standards
    Disclosure
Economic
GRI201: 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  
GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage  
202-2 Proportion of senior management hired from the local community  
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts  
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers  
GRI 205: 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
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207: 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
GRI 301: Materials 2016
301-1 Materials used by weight or volume  
301-2 Recycled input materials used  
301-3 Reclaimed products and their packaging materials  
GRI 302: 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  
GRI303: 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
GRI 304: 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
GRI 305: 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
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations
GRI 308: 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
GRI 401: 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
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes  
GRI 403: 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
GRI 404: 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
GRI 405: 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
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken No applicable item
GRI 407: 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  
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor  
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor  
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures  
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples No applicable item
GRI 412: 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 or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
GRI 413: 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  
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria  
414-2 Negative social impacts in the supply chain and actions taken  
GRI 415: Public Policy 2016
415-1 Political contributions  
GRI 416: 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
GRI 417: 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
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI 419: Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area
Sector standard
    Idemitsu Integrated Report
Topic 11.1 GHG emissions
11.1.1

Management of material topics

[Additional sector recommendations]
Describe actions taken to manage flaring and venting and the effectiveness of actions taken.

 
11.1.2 Energy consumption within the organization
11.1.3 Energy consumption outside of the organization  
11.1.4 Energy intensity
11.1.5

Direct (Scope 1) GHG emissions

[Additional sector recommendations]
Report the percentage of gross direct (Scope 1) GHG emissions from CH4.
Report the breakdown of gross direct (Scope 1) GHG emissions by type of source (stationary combustion, process, fugitive).

11.1.6 Energy indirect (Scope 2) GHG emissions
11.1.7 Other indirect (Scope 3) GHG emissions
11.1.8 GHG emissions intensity
Topic 11.2 Climate adaptation, resilience, and transition
11.2.1

Management of material topics

[Additional sector recommendations]

  • Describe policies, commitments, and actions of the organization to prevent or mitigate the impacts of the transition to a low-carbon economy on workers and local communities.
  • Report the level and function within the organization that has been assigned responsibility for managing risks and opportunities due to climate change.
  • Describe the board’s oversight in managing risks and opportunities due to climate change.
  • Report whether responsibility to manage climate change-related impacts is linked to performance assessments or incentive mechanisms, including in the remuneration policies for highest governance body members and senior executives.
  • Describe the climate change-related scenarios used to assess the resilience of the organization’s strategy, including a 2°C or lower scenario.
11.2.2

Financial implications and other risks and opportunities due to climate change

[Additional sector recommendations]

  • Report the emissions potential for proven and probable reserves.
  • Report the internal carbon-pricing and oil and gas pricing assumptions that have informed the identification of risks and opportunities due to climate change.
  • Describe how climate change-related risks and opportunities affect or could affect the organization’s operations or revenue, including:
    • development of currently proven and probable reserves;
    • potential write-offs and early closure of existing assets;
    • oil and gas production volumes for the current reporting period and projected volumes for the next five years.
  • Report the percentage of capital expenditure (CapEx) that is allocated to investments in:
    • prospection, exploration, and development of new reserves;
    • energy from renewable sources (by type of source);
    • technologies to remove CO2 from the atmosphere and nature-based solutions to mitigate climate change;/li>
    • other research and development initiatives that can address the organization’s risks related to climate change.
  • Report net mass of CO2 in metric tons captured and removed from the atmosphere (CO2 stored less the GHG emitted in the process).
 
11.2.3

Reduction of GHG emissions

[Additional sector recommendations]

  • Report how the goals and targets for GHG emissions are set, specify whether they are informed by scientific consensus, and list any authoritative intergovernmental instruments or mandatory legislation the goals and targets are aligned with.
  • Report the Scopes (1, 2, 3) of GHG emissions, activities, and business relationships to which the goals and targets apply.
  • Report the baseline for the goals and targets and the timeline for achieving them.
11.2.4

Describe the organization’s approach to public policy development and lobbying on climate change, including:

  • the organization’s stance on significant issues related to climate change that are the focus of its participation in public policy development and lobbying, and any differences between these positions and its stated policies, goals, or other public positions;
  • whether it is a member of, or contributes to, any representative associations or committees that participate in public policy development and lobbying on climate change, including:
    • the nature of this contribution;
    • any differences between the organization’s stated policies, goals, or other public positions on significant issues related to climate change; and the positions of the representative associations or committees.
Topic 11.3 Air emissions
11.3.1 Management of material topics
11.3.2 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
11.3.3

Assessment of the health and safety impacts of product and service categories

[Additional sector recommendations]

  • Describe actions taken to improve product quality to reduce air emissions
 
Topic 11.4 Biodiversity
11.4.1

Management of material topics

[Additional sector recommendations]

  • Describe policies and commitments to achieving no net loss or a net gain to biodiversity on operational sites; and whether these commitments apply to existing and future operations and to operations beyond areas of high biodiversity value.
  • Report whether application of the mitigation hierarchy has informed actions to manage biodiversity-related impacts.
11.4.2 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
11.4.3

Significant impacts of activities, products and services on biodiversity

[Additional sector recommendations]

  • Report significant impacts on biodiversity with reference to affected habitats and ecosystems.
11.4.4

Habitats protected or restored

[Additional sector recommendations]

  • Describe how the application of the mitigation hierarchy, if applicable, has resulted in:
    • areas protected through avoidance measures or offset measures;
    • areas restored through on-site restoration measures or offset measures.
11.4.5 IUCN Red List species and national conservation list species with habitats in areas affected by operations  
Topic 11.5 Waste
11.5.1 Management of material topics
11.5.2 Waste generation and significant waste-related impacts
11.5.3 Management of significant waste-related impacts
11.5.4

Waste generated

[Additional sector recommendations]

  • When reporting the composition of the waste generated, include a breakdown of the following waste streams, if applicable:
    • Drilling waste (muds and cuttings)
    • Scale and sludges
    • Tailings
11.5.5

Waste diverted from disposal

[Additional sector recommendations]

  • When reporting the composition of the waste diverted from disposal, include a breakdown of the following waste streams, if applicable:
    • Drilling waste (muds and cuttings)
    • Scale and sludges
    • Tailings
11.5.6

Waste directed to disposal

[Additional sector recommendations]

  • When reporting the composition of the waste directed to disposal, include a breakdown of the following waste streams, if applicable:
    • Drilling waste (muds and cuttings)
    • Scale and sludges
    • Tailings
Topic 11.6 Water and effluents
11.6.1 Management of material topics
11.6.2 Interactions with water as a shared resource
11.6.3 Management of water discharge-related impacts
11.6.4 Water withdrawal
11.6.5

Water discharge

[Additional sector recommendations]

  • Report volume in megaliters of produced water and process wastewater discharged.
  • Report the concentration (mg/L) of hydrocarbons discharged in produced water and process wastewater.
11.6.6 Water consumption
Topic 11.7 Closure and rehabilitation
11.7.1 Management of material topics
11.7.2

Minimum notice periods regarding operational changes

[Additional sector recommendations]

  • Describe the approach to engaging workers in advance of significant operational changes.
 
11.7.3 Programs for upgrading employee skills and transition assistance programs  
11.7.4

List the operational sites that:

  • have closure and rehabilitation plans in place;
  • have been closed;
  • are in the process of being closed.
 
11.7.5 List the decommissioned structures left in place and describe the rationale for leaving them in place.  
11.7.6 Report the total monetary value of financial provisions for closure and rehabilitation made by the organization, including post-closure monitoring and aftercare for operational sites.  
Topic 11.8 Asset integrity and critical incident management
11.8.1 Management of material topics
11.8.2

Significant spills

[Additional sector recommendations]

  • For each significant spill, report the cause of the spill and the volume of spill recovered.
 
11.8.3 Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of this total by business activity (e.g., exploration, development, production, closure and rehabilitation, refining, processing, transportation, storage).  
11.8.4 The following additional sector disclosures are for organizations with oil sands mining operations.
  • List the organization’s tailings facilities.
  • For each tailings facility:
    • describe the tailings facility;
    • report whether the facility is active, inactive, or closed;
    • report the date and main findings of the most recent risk assessment.
  • Describe actions taken to:
    • manage impacts from tailings facilities, including during closure and post-closure;
    • prevent catastrophic failures of tailings facilities.
No applicable item
Topic 11.9 Occupational health and safety
11.9.1 Management of material topics
11.9.2 Occupational health and safety management system
11.9.3 Hazard identification, risk assessment, and incident investigation
11.9.4 Occupational health services
11.9.5 Worker participation, consultation, and communication on occupational health and safety
11.9.6 Worker training on occupational health and safety
11.9.7 Promotion of worker health
11.9.8 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
11.9.9 Workers covered by an occupational health and safety management system
11.9.10 Work-related injuries
11.9.11 Work-related ill health
Topic 11.10 Employment practices
11.10.1 Management of material topics
11.10.2 New employee hires and employee turnover
11.10.3 Benefits provided to full-time employees that are not provided to temporary or part-time employees
11.10.4 Parental leave
11.10.5 Minimum notice periods regarding operational changes  
11.10.6 Average hours of training per year per employee
11.10.7 Programs for upgrading employee skills and transition assistance programs
11.10.8 New suppliers that were screened using social criteria  
11.10.9 Negative social impacts in the supply chain and actions taken  
Topic 11.11 Non-discrimination and equal opportunity
11.11.1 Management of material topics
11.11.2 Proportion of senior management hired from the local community  
11.11.3 Parental leave
11.11.4 Average hours of training per year per employee
11.11.5 Diversity of governance bodies and employees
11.11.6 Ratio of basic salary and remuneration
11.11.7 Incidents of discrimination and corrective actions taken No applicable item
Topic 11.12 Forced labor and modern slavery
11.12.1 Management of material topics
11.12.2 Operations and suppliers at significant risk for incidents of forced or compulsory labor  
11.12.3 New suppliers that were screened using social criteria  
Topic 11.13 Freedom of association and collective bargaining
11.13.1 Management of material topics  
11.13.2 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk  
Topic 11.14 Economic impacts
11.14.1

Management of material topics

[Additional sector recommendations]
Describe the community development programs in place that are intended to enhance positive impacts for local communities, including the approach to providing employment, procurement, and training opportunities.

11.14.2

Direct economic value generated and distributed

[Additional sector recommendations]
Report direct economic value generated and distributed (EVG&D) by project.

 
11.14.3 Proportion of senior management hired from the local community  
11.14.4 Infrastructure investments and services supported
11.14.5 Significant indirect economic impacts  
11.14.6 Proportion of spending on local suppliers  
Topic 11.15 Local communities
11.15.1

Management of material topics

[Additional sector recommendations]

  • Describe the approach to identifying stakeholders within local communities and to engaging with them.
  • List the vulnerable groups that the organization has identified within local communities.
  • List any collective or individual rights that the organization has identified that are of particular concern for local communities.
  • Describe the approach to engaging with vulnerable groups, including:
    • how it seeks to ensure meaningful engagement; and
    • how it seeks to ensure safe and equitable gender participation.
11.15.2 Operations with local community engagement, impact assessments, and development programs
11.15.3

Operations with significant actual and potential negative impacts on local communities

[Additional sector recommendations]
Describe impacts on the health of local communities as a result of exposure to pollution caused by operations or use of hazardous substances.

 
11.15.4

Report the number and type of grievances from local communities identified, including:

  • percentage of the grievances that were addressed and resolved;
  • percentage of the grievances that were resolved through remediation.
 
Topic 11.16 Land and resource rights
11.16.1

Management of material topics

[Additional sector recommendations]
Describe the approach to engaging with affected vulnerable groups, including:

  • how the organization seeks to ensure engagement is meaningful;
  • how the organization seeks to ensure safe and equitable gender participation.
  • Describe the approach to providing remediation to local communities or individuals subject to involuntary resettlement, such as the process for establishing compensation for loss of assets or other assistance to improve or restore standards of living or livelihoods.
 
11.16.2 List the locations of operations that caused or contributed to involuntary resettlement or where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected and restored.  
Topic 11.17 Rights of indigenous peoples
11.17.1

Management of material topics

[Additional sector recommendations]

  • Describe the community development programs that are intended to enhance positive impacts for indigenous peoples, including the approach to providing employment, procurement, and training opportunities.
  • Describe the approach of engaging with indigenous peoples, including:
    • how the organization seeks to ensure engagement is meaningful;
    • how the organization seeks to ensure indigenous women can participate safely and equitably.
 
11.17.2

Incidents of violations involving rights of indigenous peoples

[Additional sector recommendations]

  • Describe the identified incidents of violations involving the rights of indigenous peoples.
No applicable item
11.17.3 List the locations of operations where indigenous peoples are present or affected by activities of the organization.  
11.17.4

Report if the organization has been involved in a process of seeking free, prior and informed consent (FPIC) from indigenous peoples for any of the organization’s activities, including, in each case:

  • whether the process has been mutually accepted by the organization and the affected indigenous peoples;
  • whether an agreement has been reached, and if so, if the agreement is publicly available.
 
Topic 11.18 Conflict and security
11.18.1

Management of material topics

[Additional sector recommendations]

  • List the locations of operations in areas of conflict.
  • Describe the approach to ensuring respect for human rights by public and private security providers.
 
11.18.2 Security personnel trained in human rights policies or procedures  
Topic 11.19 Anti-competitive behavior
11.19.1 Management of material topics
11.19.2 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices No applicable item
Topic 11.20 Anti-corruption
11.20.1

Management of material topics

[Additional sector recommendations]

  • Describe how potential impacts of corruption or risks of corruption are managed in the organization’s supply chain.
  • Describe the whistleblowing and other mechanisms in place for individuals to raise concerns about corruption.
11.20.2 Operations assessed for risks related to corruption
11.20.3 Operations assessed for risks related to corruption
11.20.4 Confirmed incidents of corruption and actions taken No applicable item
11.20.5 Describe the approach to contract transparency, including:
  • whether contracts and licenses are made publicly and, if so, where they are published;
  • if contracts or licenses are not publicly available, the reason for this and actions taken to make them public in the future.
 
11.20.6 List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers.  
Topic 11.21 Payments to governments
11.21.1 Management of material topics
11.21.2 Direct economic value generated and distributed  
11.21.3 Financial assistance received from government  
11.21.4 Approach to tax
11.21.5 Tax governance, control, and risk management
11.21.6 Stakeholder engagement and management of concerns related to tax
11.21.7

Country-by-country reporting

[Additional sector recommendations]

  • Report a breakdown of the payments to governments levied at the project-level, by project and the following revenue streams, if applicable:
    • The host government’s production entitlement;
    • National state-owned company production;
    • Royalties;
    • Dividends;
    • Bonuses (e.g., signature, discovery, and production bonuses);
    • License fees, rental fees, entry fees; and other considerations for licenses or concessions;
  • Report the value of any thresholds that have been applied and any other contextual information necessary to understand how the project-level payments to governments reported have been compiled.
 
11.21.8 For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, report:
  • volumes and types of oil and gas purchased;
  • full names of the buying entity and the recipient of the payment;
  • payments made for the purchase.
 
Topic 11.22 Public policy
11.22.1

Management of material topics

[Additional sector recommendations]

  • Describe the organization’s stance on significant issues that are the focus of its participation in public policy development and lobbying; and any differences between these positions and its stated policies, goals, or other public positions.
  • Report whether the organization is a member of, or contributes to, any representative associations or committees that participate in public policy development and lobbying, including:
    • the nature of this contribution;
any differences between the organization’s stated policies, goals, or other public positions on significant issues related to climate change, and the positions of the representative associations or committees.
 
11.22.2 Political contributions  
出光興産, DFF Inc.

Comparative Table with ISO 26000

Core Subjects and Issues  
Organizational governance
Human rights
  1. 1: Due diligence
  2. 2: Human rights risk situations
  3. 3: Avoidance of complicity
  4. 4: Resolving grievances
  5. 5: Discrimination and vulnerable groups
  6. 6: Civil and political rights
  7. 7: Economic, social and cultural rights
  8. 8: Fundamental principles and rights at work
Labour practices
  1. 1: Employment and employment relationships
  2. 2: Conditions of work and social protection
  3. 3: Social dialogue
  4. 4: Health and safety at work
  5. 5: Human development and training in the workplace
Environment
  1. 1: Prevention of pollution
  2. 2: Sustainable resource use
  3. 3: Climate change mitigation and adaptation
  4. 4: Protection of the environment, biodiversity and restoration of natural habitats
Fair operating practices
  1. 1: Anti-corruption
  2. 2: Responsible political involvement
  3. 3: Fair competition
  4. 4: Promoting social responsibility in the value chain
  5. 5: Respect for property rights
Consumer issues
  1. 1: Fair marketing, factual
    and unbiased information
    and fair contractual practices
  2. 2: Protecting consumers' health and safety
  3. 3: Sustainable consumption
  4. 4: Consumer service, support,
    and complaint and dispute resolution
  5. 5: Consumer data protection and privacy
  6. 6: Access to essential services
  7. 7: Education and awareness
Community involvement and development
  1. 1: Community involvement
  2. 2: Education and culture
  3. 3: Employment creation and skills development
  4. 4: Technology development and access
  5. 5: Wealth and income creation
  6. 6: Health
  7. 7: Social investment
出光興産, DFF Inc.

SASB

    記載箇所
OIL & GAS – REFINING & MARKETING
Greenhouse Gas Emissions
EM-RM-110a.1 Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations
EM-RM-110a.2 Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets
Air Quality
EM-RM-120a.1 Air emissions of the following pollutants:
  1. (1) NOx (excluding N2O),
  2. (2) SOx,
  3. (3) particulate matter (PM10),
  4. (4) H2S,
  5. (5) volatile organic compounds (VOCs)
EM-RM-120a.2

Number of refineries in or near areas of dense population

*Areas of dense population: Urban areas with a population of more than 50,000

 
Water Management
EM-RM-140a.1
  1. (1) Total fresh water withdrawn,
  2. (2) percentage recycled,
  3. (3) percentage in regions with High or Extremely High Baseline Water Stress
EM-RM-140a.2 Number of incidents of non-compliance associated with water quality permits, standards, and regulations
Hazardous Materials Management
EM-RM-150a.1 Amount of hazardous waste generated, percentage recycled
EM-RM-150a.2
  1. (1) Number of underground storage tanks (USTs),
  2. (2) number of UST releases requiring cleanup,
  3. (3) percentage in states with UST financial assurance funds
 
Workforce Health & Safety
EM-RM-320a.1
  1. (1) Total recordable incident rate (TRIR),
  2. (2) fatality rate,
  3. (3) near miss frequency rate (NMFR) for (a) full-time employees and (b) contract employees
EM-RM-320a.2 Discussion of management systems used to integrate a culture of safety
Product Specifications & Clean Fuel Blends
EM-RM-410a.1
  1. (1) production of renewable fuels,
  2. (2) purchase of “separated” renewable identification numbers (RIN)
EM-RM-410a.2 Total addressable market and share of market for advanced biofuels and associated infrastructure  
Pricing Integrity & Transparency
EM-RM-520a.1 Total amount of monetary losses as a result of legal proceedings associated with price fixing or price manipulation  
Management of the Legal & Regulatory Environment
EM-RM-530a.1 Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry
Critical Incident Risk Management
EM-RM-540a.1 Process Safety Event (PSE) rates for Loss of Primary Containment (LOPC) of greater consequence (Tier 1) and lesser consequence (Tier 2)  
EM-RM-540a.2 Challenges to Safety Systems indicator rate (Tier 3)  
EM-RM-540a.3 Discussion of measurement of Operating Discipline and Management System Performance through Tier 4 Indicators  
  
EM-RM-000.A

Refining throughput of crude oil and other feedstocks

*The total volume of crude oil and other feedstocks processed in the refinery system during the reporting period

EM-RM-000.B

Refining operating capacity

* Operating (or operable) capacity is the amount of capacity that, at the beginning of the period, is in operation; not in operation and not under active repair, but capable of being placed in operation within 30 days; or not in operation but under active repair that can be completed within 90 days.
Operable capacity is the sum of the operating and idle capacity, and is measured in barrels per calendar day.

出光興産, DFF Inc.