top > CSR > Sustainability Reporting Guidelines

Sustainability Reporting Guidelines

GRI Guidelines

1.Strategy and Analysis

Category Index Fall under a category
1.1 Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.
1.2 Description of key impacts, risks, and opportunities.

PAGE TOP

2.Organizational Profile

Category Index Fall under a category
2.1 Name of the organization.
2.2 Primary brands, products, and/or services.
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4 Location of organization's headquarters.
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
2.6 Nature of ownership and legal form.
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
2.8 Scale of the reporting organization.
2.9 Significant changes during the reporting period regarding size, structure, or ownership.  
2.10 Awards received in the reporting period.  

PAGE TOP

3. Report Parameters

Report Profile
Category Index Fall under a category
3.1 Reporting period (e.g., fiscal/calendar year) for information provided.
3.2 Date of most recent previous report (if any).  
3.3 Reporting cycle (annual, biennial, etc.)
3.4 Contact point for questions regarding the report or its contents.  
Report Scope and Boundary
3.5 Process for defining report content, including:
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.
3.7 State any specific limitations on the scope or boundary of the report.
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.  
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.  
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).  
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.  
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report.
  • *GRI「Sustainability Reporting Guidelines 2006 (G3) 」Comparison Chart
Assurance
3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).  

PAGE TOP

4.Governance, Commitments, and Engagement

Governance
Category Index Fall under a category
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.  
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).  
4.3 For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.  
4.4 Mechanisms for shareholders and emplpyees to provide recommendations or direction to the highest governance body.  
4.5 Linkage between compensation for members of the highest governance body, senior managers, and xecutives (including departure arrangements), and the organization's performance (including social and environmental performance).  
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.
4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.  
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.

4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.  
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.  
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.  
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.  
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization:  
Stakeholder Engagement
4.14 List of stakeholder groups engaged by the organization.  
4.15 Basis for identification and selection of stakeholders with whom to engage.  
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.

PAGE TOP

5. Management Approach and Performance Indicators

Economic

Disclosure on Management Approach
Economic Performance Indicators
Economic Performance
Category Index Fall under a category
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.  
EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change.  
EC3 Coverage of the organization's defined benefit plan obligations.  
EC4 Significant financial assistance received from government.  
Market Presence
EC5 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.  
EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.  
EC7 Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.  
Indirect Economic Im pacts
EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement.
EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.  

PAGE TOP

Environmental

Disclosure on Management Approach
Environmental Performance Indicators
Materials
Category Index Fall under a category
EN1 Materials used by weight or volume.  
EN2 Percentage of materials used that are recycled input materials.  
Energy
EN3 Direct energy consumption by primary energy source.  
EN4 Indirect energy consumption by primary source.  
EN5 Energy saved due to conservation and efficiency improvements.  
EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and eductions in energy requirements as a result of these initiatives.
EN7 Initiatives to reduce indirect energy consumption and reductions achieved.  
Water
EN8 Total water withdrawal by source.  
EN9 Water sources significantly affected by withdrawal of water.  
EN10 Percentage and total volume of water recycled and reused.  
Biodiversity
EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.  
EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.  
EN13 Habitats protected or restored.  
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.  
EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.  
Emissions, Effluents, and Waste
EN16 Total direct and indirect greenhouse gas emissions by weight.  
EN17 Other relevant indirect greenhouse gas emissions by weight.  
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.  
EN19 Emissions of ozone-depleting substances by weight.  
EN20 NO, SO, and other significant air emissions by type and weight.  
EN21 Total water discharge by quality and destination.  
EN22 Total weight of waste by type and disposal method.  
EN23 Total number and volume of significant spills.  
EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.  
EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.  
Products and Services
EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
EN27 Percentage of products sold and their packaging materials that are reclaimed by category.  
Compliance
EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.  
Transport
EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.  
Overall
EN30 Total environmental protection expenditures and investments by type.  

PAGE TOP

Society (Labor Practices and Decent Work)

Disclosure on Management Approach
Society (Labor Practices and Decent Work Performance Indicators)
Employment
Category Index Fall under a category
LA1 Total workforce by employment type, employment contract, and region.  
LA2 Total number and rate of employee turnover by age group, gender, and region.  
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.  
Labor/Management Relations
LA4 Aspect: Labor/Management RelationsPercentage of employees covered by collective bargaining agreements.  
LA5 Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.  
Occupational Health and Safety
LA6 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.  
LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region.  
LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.  
LA9 Health and safety topics covered in formal agreements with trade unions.  
Training and Education
LA10 Average hours of training per year per employee by employee category.  
LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.  
LA12 Percentage of employees receiving regular performance and career development reviews.  
Diversity and Equal Opportunity
LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.  
LA14 Ratio of basic salary of men to women by employee category.  

PAGE TOP

Society (Human Rights)

Disclosure on Management Approach
Society (Human Rights Performance Indicators)
Investment and Procurement Practices
Category Index Fall under a category
HR1 Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.  
HR2 Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.
HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.  
Non-discrimination
HR4 Total number of incidents of discrimination and actions taken.  
Freedom of Ass ociation and Collective Bargaining
HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.
Child Labor
HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.
Forced and Compulsory Labor
HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor.
Security Practices
HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.  
Indigenous Rights
HR9 Total number of incidents of violations involving rights of indigenous people and actions taken.  

PAGE TOP

Society (Society)

Disclosure on Management Approach
Society (Society Performance Indicators)
Community
Category Index Fall under a category
SO1 Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.
Corruption
SO2 Percentage and total number of business units analyzed for risks related to corruption.  
SO3 Percentage of employees trained in organization's anti-corruption policies and procedures.
SO4 Actions taken inresponse to incidents of corruption.  
Public Policy
SO5 Public policy positions and participation in public policy development and lobbying.  
SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.  
Anti-Competitive Behavior
SO7 Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.  
Compliance
SO8 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.  

PAGE TOP

Society (Product Responsibility)

Disclosure on Management Approach
Society (Product Responsibility Performance Indicators)
Customer Health and Safety
Category Index Fall under a category
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.  
PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.  
Product and Service Labeling
PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements./td>
PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.  
PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.  
Marketing Communications
PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.  
Customer Privacy
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.  
Compliance
PR9 Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.  


PAGE TOP

Copyright © 2013 Mizuno Corporation