GRI Guidelines Reference Table

This website contains information on standard disclosure items under the Global Reporting Initiative (GRI) Sustainability Reporting Standards 2016. It also shows items corresponding to the seven core subjects of ISO26000: Guidance on Social Responsibility.

General disclosure

Disclosed 
Information
Content

Place of
Publication

Organizational Profile
102-1 Name of the organization Corporate Profile
102-2 Activities, brands, products, and services Services
102-3 Location of headquarters Corporate Profile
102-4 Location of operations Global Network and Group Companies 
102-5 Ownership and legal form Corporate Profile
102-6 Markets served Securities reports (Japanese)
S102-7 Scale of the organization Securities reports (Japanese)
102-8 Information on employees and other workers Securities reports (Japanese)
ESG Data>Social Data
102-9 Supply chain Stakeholder Engagement
102-10 Significant changes to the organization and its supply chain
102-11 Precautionary Principle or approach Risk Management
102-12 External initiatives Compliance
102-13 Membership of associations
Strategy
102-14 Statement from senior decision-maker Message from the President
102-15 Key impacts, risks, and opportunities Business Risk
Ethics and Integrity
102-16 Values, principles, standards, and norms of behavior Charter of Conduct
102-17 Mechanisms for advice and concerns about ethics

Whistle-blowing System

Governance
102-18 Governance structure

Corporate Governance Structure

102-19 Delegating authority Corporate Governance
102-20 Executive-level responsibility for economic, environmental, and social topics CSR Promotion System
102-21 Consulting stakeholders on economic, environmental, and social topics Corporate Governance
102-22 Composition of the highest governance body and its committees Corporate Governance
102-23 Chair of the highest governance body Corporate Governance
102-24 Nominating and selecting the highest governance body Corporate Governance
102-25 Conflicts of interest Corporate Governance
102-26 Role of highest governance body in setting purpose, values, and strategy CSR Promotion System
102-27 Collective knowledge of highest governance body Corporate Governance
102-28 Evaluating the highest governance body’s performance Corporate Governance
102-29 Identifying and managing economic, environmental, and social impacts Materiality
102-30 Effectiveness of risk management processes Risk Management
102-31 Review of economic, environmental, and social topics “K” LINE REPORT
102-32 Highest governance body’s role in sustainability reporting Basic CSR Policy
102-33 Communicating critical concerns Corporate Governance
102-34 Nature and total number of critical concerns
102-35 Remuneration policies Corporate Governance
102-36 Process for determining remuneration Corporate Governance
102-37 Stakeholders’ involvement in remuneration Corporate Governance
102-38 Annual total compensation ratio ESG Data>Governance Data
102-39 Percentage increase in annual total compensation ratio ESG Data>Governance Data
Stakeholder Engagement
102-40 List of stakeholder groups Stakeholder Engagement
102-41 Collective bargaining agreements Stakeholder Engagement
102-42 Identifying and selecting stakeholders Stakeholder Engagement
102-43 Approach to stakeholder engagement Stakeholder Engagement
102-44 Key topics and concerns raised Stakeholder Engagement
Reporting Practice
102-45 Entities included in the consolidated financial statements Securities reports (Japanese)
102-46 Defining report content and topic Boundaries Securities reports (Japanese)
102-47 List of material topics Materiality
102-48 Restatements of information
102-49 Changes in reporting
102-50 Reporting period “K” LINE REPORT
102-51 Date of most recent report “K” LINE REPORT
102-52 Reporting cycle “K” LINE REPORT
102-53 Contact point for questions regarding the report “K” LINE REPORT
102-54 Claims of reporting in accordance with the GRI Standards “K” LINE REPORT
102-55 GRI content index Reference Table and Index
102-56 External assurance ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
Management Approach
103-1 Explanation of the material topic and its Boundary Materiality
103-2 The management approach and its components Materiality
103-3 Evaluation of the management approach Materiality

◆Topic-specific Standards(200:Economic / 300:Environmental / 400:Social)

●200:Economic

Economic Performance
201-1 Direct economic value generated and distributed Securities reports (Japanese)
201-2 Financial implications and other risks and opportunities due to climate change

“K” LINE Environmental Vision 2050

201-3 Defined benefit plan obligations and other retirement plans Securities reports (Japanese)
201-4 Financial assistance received from government
Market Presence
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
Indirect Economic Impacts
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
Procurement Practices
204-1 Proportion of spending on local suppliers
Anti-corruption
205-1 Operations assessed for risks related to corruption

Compliance

205-2 Communication and training about anti-corruption policies and procedures Compliance
205-3 Confirmed incidents of corruption and actions taken Compliance
Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Compliance

●300:Environmental

Materials
301-1 Materials used by weight or volume ESG Data>Environmental Data
301-2 Recycled input materials used ESG Data>Environmental Data
301-3 Reclaimed products and their packaging materials ESG Data>Environmental Data
Energy
302-1 Energy consumption within the organization ESG Data>Environmental Data
302-2 Energy consumption outside of the organization ESG Data>Environmental Data
302-3 Energy intensity ESG Data>Environmental Data
302-4 Reduction of energy consumption ESG Data>Environmental Data
302-5 Reductions in energy requirements of products and services ESG Data>Environmental Data
Water
303-1 Water withdrawal by source
303-2 Water sources significantly affected by withdrawal of water
303-3 Water recycled and reused
Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Prevent Marine Pollution/Protect the Ecosystem

304-2 Significant impacts of activities, products, and services on biodiversity

Prevent Marine Pollution/Protect the Ecosystem

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
305-1 Direct (Scope 1) GHG emissions ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
305-2 Energy indirect (Scope 2) GHG emissions ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
305-3 Other indirect (Scope 3) GHG emissions ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
305-4 GHG emissions intensity ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
305-5 Reduction of GHG emissions ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions ESG Data>Environmental Data>

Environmental Load Data

Effluents and Waste
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method ESG Data>Environmental Data>Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
306-3 Significant spills
306-4 Transport of hazardous waste
306-5 Water bodies affected by water discharges and/or runoff
Environmental Compliance
307-1 Non-compliance with environmental laws and regulations
Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

●400:Social

Employment
401-1 New employee hires and employee turnover ESG Data>Social Data>Personnel Data
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
402-1 Minimum notice periods regarding operational changes
Occupational Health and Safety
403-1 Workers representation in formal joint management-worker health and safety committees

Labor Practices (Onshore Workers)

403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities ESG Data>Social Data>Personnel Data
403-3 Workers with high incidence or high risk of diseases related to their occupation
403-4 Health and safety topics covered in formal agreements with trade unions
Training and Education
404-1 Average hours of training per year per employee ESG Data>Social Data>Personnel Data
404-2 Programs for upgrading employee skills and transition assistance programs Recruit (Japanese)
“K” LINE REPORT
404-3 Percentage of employees receiving regular performance and career development reviews
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees ESG Data
405-2 Ratio of basic salary and remuneration of women to men
Non-discrimination
406-1 Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices
410-1 Security personnel trained in human rights policies or procedures
Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples
Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures

Human Rights

412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
Local Communities
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
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
Public Policy
415-1 Political contributions
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
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
417-3 Incidents of non-compliance concerning marketing communications
Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area Compliance

 

 

IS0 26000 Comparison Table

Core Subjects Action Items
Organizational Governance
1.Organizational Governance Message from the President
CSR Promotion System
Corporate Governance
Risk Management
Top Management
ESG Data>Governance Data
Human Rights
1.Due diligence

Human Rights

2.Human rights risk situations “K” Line Implementation Guideline for Charter of Conduct(PDF)
3.Avoidance of complicity Purchasing Policy and CSR Guidelines for Supply Chain(PDF)
4.Resolving grievances

Whistle-blowing System

5.Discrimination and vulnerable groups

Human Rights

6.Civil and political rights

Human Rights

7.Economic, social and cultural rights

Human Rights

8.Fundamental principles and rights at work

Labor Practices (Maritime Technical Personnel)

Labor Practices
1.Employment and employment relationships Labor Practices (Onshore Workers)
(Maritime Technical Personnel)
2.Conditions of work and social protection

Labor Practices (Onshore Workers)

(Maritime Technical Personnel)
3.Social dialogue Stakeholder Engagement
4.Health and safety at work

Labor Practices (Onshore Workers)

(Maritime Technical Personnel)
5.Human development and training in the workplace Human Resource Development 

(Onshore Workers)

(Maritime Technical Personnel)
The Environment
1.Prevention of pollution

Environmental Management System

Prevent Marine Pollution/Protect the Ecosystem

Reduce air pollution to as close to zero as possible

2.Sustainable resource use

Diversification of Energy Sources

3.Climate change mitigation and adaptation

Suppression of greenhouse gas emissions

4.Protection of the environment, biodiversity and restoration of natural habitats

Prevent Marine Pollution/Protect the Ecosystem

Fair Operating Practices
1.Anti-corruption Compliance
2.Responsible political involvement Compliance
3.Fair competition Compliance
4.Promoting social responsibility in the value chain Purchasing Policy and CSR Guidelines for Supply Chain (PDF)
5.Respect for property rights  “K” Line Implementation Guideline for Charter of Conduct(PDF)
Consumer Issues
1.Fair marketing, factual and unbiased information and fair contractual practices  “K” Line Implementation Guideline for Charter of Conduct(PDF)
2.Protecting consumers’ health and safety

Safety in Navigation and Cargo Operations

3.Sustainable consumption

Diversification of Energy Sources

4.Consumer service, support, and complaint and dispute resolution Stakeholder Engagement
Contact Us
5.Consumer data protection and privacy Privacy Policy
6.Access to essential services

Safety in Navigation and Cargo Operations

7.Education and awareness

Human Resource Development (Onshore Workers)

Community Involvement and Development
1.Community involvement

Social Contribution Activities

2.Education and culture

Social Contribution Activities

3.Employment creation and skills development

Social Contribution Activities

4.Technology development and access

Social Contribution Activities

5.Wealth and income creation

Social Contribution Activities

6.Health

Labor Practices (Onshore Workers)

7.Social investment

Social Contribution Activities