GRI Standard Reference Table

Kawasaki Kisen Kaisha, Ltd., (“K” LINE) references the GRI Standards of the Global Reporting Initiative (GRI), and reports the information listed in this GRI Standards reference table for the period from April 1, 2024, to March 31, 2025. 

Note: The report also includes some developments after April 2025.

GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

Disclosed information on Content Website and relevant media
1 The organization and its reporting practices
2-1 Organizational details  Corporate Profile
“K” LINE REPORT 2025 > Outline of the Company / Stock Information P.85
2-2 Entities included in the organization’s sustainability reporting Securities reports (P8-P12) (in Japanese only)
2-3 Reporting period, frequency and contact point Securities reports (in Japanese only)
“K” LINE REPORT 2025 back cover
General Inquiries
SUSTAINABILITY REPORT 2025>CONTENTS P.1
2-4 Restatements of information 
2-5 External assurance Third-Party Verification of Greenhouse Gas (GHG) Esmissions Data
SUSTAINABILITY REPORT 2025 > 04.Environmental Aspects > Response to Climate Change > TCFD Framework-Based Information Disclosure > Related Data P.36
2 Activities and workers
2-6 Activities, value chain and other business relationships Securities reports(in Japanese only)
2-7 Employees ESG Data > Social Data
Securities reports P.13 (in Japanese only)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources > Related Data P.65
SUSTAINAILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management> Related Data P.59
2-8 Workers who are not employees Securities reports (in Japanese only)
3 Governance
2-9 Governance structure and composition Reinforcement of Corporate Governance  > Corporate Governance Structure
"K” LINE REPORT 2025 > Corporate Governance P.73
About Us > Corporate Profile > Top Management
SUSTAINABILITY REPORT 2025 > Governance and Economic Aspects > Reinforcement of Corporate Governance > Corporate Governance Structure P.82
Sustainability Management > Promotion System for Sustainability
“K” LINE REPORT 2025 > Sustainability Governance P.59
SUSTAINABILITY REPORT 2025 > 02 The "K" LINE Group's Sustainability Management >  The "K" LINE Group's Sustainability Management > Promotion System For Sustainability P.13
Securities reports (in Japanese only)
2-10 Nomination and selection of the highest governance body Reinforcement of Corporate Governance > Corporate Governance Structure > Nomination Advisory Committee
“K” LINE REPORT 2025 > Establishment of Nomination Advisory Committee and Remuneration Advisory Committee P.67
SUSTAINABILITY REPORT 2025 > Governance and Economic Aspects > Reinforcement of Corporate Governance > Corporate Governance Structure P.82
2-11 Chair of the highest governance body Reinforcement of Corporate Governance  > Corporate Governance Structure
“K” LINE REPORT 2025 > Corporate Governance Structure P.73
Securities reports(in Japanese only)
SUSTAINABILITY REPORT 2025 > Governance and Economic Aspects > Reinforcement of Corporate Governance P.82
2-12 Role of the highest governance body in overseeing the management of impacts Materiality
“K” LINE REPORT 2025 > The “K” LINE Group’s Materiality P.17
SUSTAINABILITY REPORT 2025 > 03 The "K" LINE Group's Materiarity > The "K" LINE Group's Materiarity > Materiarity P.18
2-13 Delegation of responsibility for managing impacts Reinforcement of Corporate Governance  > Corporate Governance Structure
“K” LINE REPORT 2025 > Corporate Governance P.73
SUSTAINABILITY REPORT 2025 > Governance and Economic Aspects > Reinforcement of Corporate Governance P.82
Sustainability Management > Promotion System for Sustainability
SUSTAINABILITY REPORT 2025 > 02 The "k" LINE Group's Sustainability Management > The "k" LINE Group's Sustainability Management > Promotion System for Sustainability P.13
2-14 Role of the highest governance body in sustainability reporting Sustainability Management > Promotion System for Sustainability
SUSTAINABILITY REPORT 2025 > 02 The "K" LINE Group's Sustainability Management > The "K" LINE Group's Sustainability Management > Promotion System for Sustainability P.13
2-15 Conflicts of interest Reinforcement of Corporate Governance > Conflicts of Interest and Related-Party Transactions / Cross-Shareholding
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Reinforcement of Corporate Governance > Strategic Shareholding P.90
2-16 Communication of critical concerns Promotion and Reinforcement of Compliance > Initiatives > Enhancement of Whistleblowing System
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance >System P.101
2-17 Collective knowledge of the highest governance body Reinforcement of Corporate Governance > Corporate Governance Structure > Director Skill Matrix
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Corporate Governance P.84 
2-18 Evaluation of the performance of the highest governance body Regarding Our Board Evaluation
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Corporate Governance P.85 
2-19 Remuneration policies Reinforcement of Corporate Governance > Corporate Governance Structure > Officers’ Remuneration System
Securities reports (in Japanese only)
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Corporate Governance P.87
2‑20 Process to determine remuneration Reinforcement of Corporate Governance > Corporate Governance Structure > Officers’ Remuneration System
Securities reports (in Japanese only)
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Reinforcement of Corporate Governance P.87
2‑21  Annual total compensation ratio ESG Data > Governance Data
Reinforcement of Corporate Governance > Related Data > Governance Data
Securities reports (in Japanese only)
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Reinforcement of Corporate Governance >Related Data P.92
4 Strategy, policies and practices
2‑22 Statement on sustainable development strategy Sustainability > Message from the President
“K” LINE REPORT 2025 > Message from the CEO P.4-9
SUSTAINABILITYREPORT 2025 > CEO Message P.2
2‑23 Policy commitments Approach to Sustainability > Charter of Conduct: “K” Line Group Companies
SUSTAINABILITY REPORT 2025 > 01 Corporate Principle > Charter of Conduct "K" LINE Group Companies > Charter of Conduct "K" LINE Group Companies P.7
“K” LINE Group Basic Policy on Human Rights
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Respect for Human Rights > Basic Principle P.75
2‑24 Embedding policy commitments The "K" LINE Group's Sustainability Management > Promotion System for Sustainability
SUSTAINABILITY REPORT 2025 > 02 The "K" LINE Group's Sustainability Management > The "K" LINE Group's Sustainability Management > Promotion System for Sustainability P.13
Participation in External Initiatives
SUSTAINABILITY REPORT 2025 > 02 The "K" LINE Group's Sustainability Management > The "K" LINE Group's Sustainability Management > Participation in External Initiatives P.16
Respect for Human Rights > Initiatives
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Respect for Human Rights > Initiatives P.77
Supply Chain Management
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Supply Chain Management > Approach P.104
2‑25 Processes to remediate negative impacts Respect for Human Rights > Initiatives
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Respect for Human Rights > Initiatives P.77
Promotion and Reinforcement of Compliance > Initiatives > Enhancement of Whistleblowing System
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance > System P.101
Risk Management
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Risk Management > System P.95
2‑26 Mechanisms for seeking advice and raising concerns Respect for Human Rights > Initiatives
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Respect for Human Rights > Initiatives P.77
Promotion and Reinforcement of Compliance > Initiatives > Enhancement of Whistleblowing System
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance > System P.101
Risk Management
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Risk Management > System P.95
2‑27 Compliance with laws and regulations Promotion and Reinforcement of Compliance > Initiatives
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance > Initiatives P.102
2‑28 Membership associations Participation in External Initiatives
“K” Line to participate in the United Nations Global Compact
SUSTAINABILITY REPORT 2025 > 02 The "K" LINE Group's Sustainability Management > The "K" LINE Group's Sustainability Management > Participation in External Initiatives P.16
5 Stakeholder engagement
2‑29 Approach to stakeholder engagement Stakeholder Engagement > Approach
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Stakeholder Engagement > Basic Policy P.109
2-30 Collective bargaining agreements ESG Data > Social Data
The Securing and Development of Human Resources > Related Data
Securities reports (in Japanese only)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources > Related Data P.65

Material Topics

GRI 3:Material Topics 2021

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

200: Economic

GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Securities reports (in Japanese only)
Securities reports (in Japanese only)
201-2 Financial implications and other risks and opportunities due to climate change “K” LINE Environmental Vision 2050 > Scenario Analysis
Response to Climate Change > Risks and Opportunities
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Strategy P.28
201-3 Defined benefit plan obligations and other retirement plans Securities reports (in Japanese only)
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
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 Promotion and Reinforcement of Compliance
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance P.101
205-2 Communication and training about anti-corruption policies and procedures Promotion and Reinforcement of Compliance
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance P.101
205-3 Confirmed incidents of corruption and actions taken Promotion and Reinforcement of Compliance
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance P.101
GRI 206: Anti-Competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Promotion and Reinforcement of Compliance
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance P.101
GRI 207: Tax 2019
207-1 Approach to tax “K” Line Group Global Compliance Policy > 8. Tax Management
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Promotion and Reinforcement of Compliance > Tax Management P.103
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 Securities reports(in Japanese only)
Securities reports(in Japanese only)

300: Environmental

GRI 301: Materials 2016
301-1 Materials used by weight or volume Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
301-2 Recycled input materials used Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities of Society > Related Data P. 53
301-3 Reclaimed products and their packaging materials Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities of Society > Related Data P. 53
GRI 302: Energy 2016
302-1 Energy consumption within the organization Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
302-2 Energy consumption outside of the organization Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
302-3 Energy intensity Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
302-4 Reduction of energy consumption Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
302-5 Reductions in energy requirements of products and services Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
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 Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Reducing "K" LINE's Impact on the Sea and Air > Related Data P.51
303-5 Water consumption Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities of Society > Related Data P.53
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 Disclosure based on the TNFD Framework
304-2 Significant impacts of activities, products, and services on biodiversity Reducing  “K” LINE’s Impact on the Sea and Air
Disclosure based on the TNFD Framework
304-3 Habitats protected or restored Disclosure based on the TNFD Framework
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Disclosure based on the TNFD Framework
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Environmental Data > Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
305-2 Energy indirect (Scope 2) GHG emissions Environmental Data > Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
305-3 Other indirect (Scope 3) GHG emissions Environmental Data > Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
305-4 GHG emissions intensity Environmental Data > Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
305-5 Reduction of GHG emissions Environmental Data > Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environmental Data > Environmental Load Data > Environmental Data of “K” Line Vessels
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Reducing "K" LINE's Impact on the Sea and Air > Related Data P.51
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Supporting the Environmental Activities of Society > Initiatives
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities > Initiatives P.52
306-2 Management of significant waste-related impacts Supporting the Environmental Activities of Society > Initiatives
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities > Initiatives P.52
306-3 Waste generated Environmental Data > Environmental Load Data > Waste
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities > Initiatives P.53
306-4 Waste diverted from disposal Environmental Data > Environmental Load Data > Total quantity of recycle
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities > Initiatives P.53
306-5 Waste directed to disposal Environmental Data > Environmental Load Data > Waste
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities > Initiatives P.53
GRI 306: Effluents and Waste 2016
306-3 Significant spills Promotion of Safety in Navigation and Cargo Operations > Related Data
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Promotion of Safety in Navigation and Cargo Operations > Related Data P.74
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 Supporting the Environmental Activities of Society > Initiatives > Reinforcement of Response to Green Ship Recycling
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Supporting the Environmental Activities > Initiatives P.52

400:Social

GRI 401: Employment 2016
401-1 New employee hires and employee turnover ESG Data > Social Data
The Securing and Development of Human Resources > Related Data
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources > Related Data P.65
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Shaping of Working Environment and Promotion of Health Management  > Initiatives
SUSTAINABILITY REPORT 2025 > 05 Social Aspects >Diversity and Inclusion > Related Data P.70
401-3 Parental leave Shaping of Working Environment and Promotion of Health Management  > Initiatives
Diversity & Inclusion > Related Data
“K” LINE REPORT 2025 > Shaping of Working Environment and Promotion of Health Management P.55
SUSTAINABILITY REPORT 2025 > 05 Social Aspects >Diversity and Inclusion > Related Data P.70
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 Shaping of Working Environment and Promotion of Health Management > System
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System P.55
403-2 Hazard identification, risk assessment, and incident investigation Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (on Land) P.55
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)

SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (at Sea) P.56

403-3 Occupational health services Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (on Land) P.55
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (at Sea) P.56
403-4 Worker participation, consultation, and communication on occupational health and safety Shaping of Working Environment and Promotion of Health Management > System
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System P.55
403-5 Worker training on occupational health and safety Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (on Land) P.55
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (at Sea) P.56
403-6 Promotion of worker health Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (on Land) P.55
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (at Sea) P.56
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (on Land) P.55
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > System > Management System (at Sea) P.56
403-8 Workers covered by an occupational health and safety management system ESG Data > Social Data
The Securing and Development of Human Resources > Related Data
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources > Related Data P.65
403-9 Work-related injuries ESG Data > Social Data
Shaping of Working Environment and Promotion of Health Management > Related Data > Data Related to Occupational Accidents
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > Related Data P.59
403-10 Work-related ill health ESG Data > Social Data
Shaping of Working Environment and Promotion of Health Management > Related Data > Data Related to Occupational Accidents
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > Related Data P.59
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee ESG Data > Social Data
The Securing and Development of Human Resources > Related Data
“K” LINE REPORT 2025 > The Securing and Development of Human Resources P.55
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources >Related Data P.65
404-2 Programs for upgrading employee skills and transition assistance programs The Securing and Development of Human Resources
“K” LINE REPORT 2025 > The Securing and Development of Human Resources P.55
Recruitment Information(in Japanese only)
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources >Initiatives P.63
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 ESG Data > Social Data
The Securing and Development of Human Resources > Related Data
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources > Related Data P.65
“K” LINE REPORT 2025 > Promotion of Diversity & Inclusion P.57
Reinforcement of Corporate Governance > Related Data >  Governance Data
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects > Reinforcement of Corporate Governance > Related Data P.92 
405-2 Ratio of basic salary and remuneration of women to men Securities reports(in Japanese only)
GRI 406: Non-Discrimination   2016
406-1 Incidents of discrimination and corrective actions taken
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
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Relationship with the Community
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Relationship with the Community P.79
413-2 Operations with significant actual and potential negative impacts on local communities
GRI 414: Supplier Social Accesment 2016
414-1 New suppliers that were screened using social criteria Supply Chain Management
414-2 Negative social impacts in the supply chain and actions taken Supply Chain Management
GRI 415: Public Policy 2016
415-1 Political contributions Stakeholder Engagement
SUSTAINABILITY REPORT 2025 > 06 Governance and Economic Aspects >Stakeholder Engagement > Related Data P.110

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 Promotion of Safety in Navigation and Cargo Operations > Related Data
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Promotion of Safety in Navigation and Cargo Operations > Related Data P.74

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

SASB Standards

Reporting Period: FY2025 (April 2024 - March 2025)

Sustainability Disclosure Topics & Metrics (Marine Transportation Industry)

TOPIC METRICS CODE Website and Relevant Media
Greenhouse Gas
Emissions
Gross global Scope 1 emissions TR-MT-110a.1 Environmental Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Related Data P.36
Greenhouse Gas
Emissions
Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis
of performance against those targets
TR-MT-110a.2 Environmental Management
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Response to Climate Change/TCFD Framework-Based Information Disclosure > Metrics and Targets P.30
Greenhouse Gas
Emissions
(1) Total energy consumed, (2) percentage of heavy fuel oil, and (3) percentage of renewable energy TR-MT-110a.3 -
Greenhouse Gas
Emissions
Average Energy Efficiency Design Index (EEDI) for new ships TR-MT-110a.4 The “K” LINE Group’s Sustainability Management > Materiality
SUSTAINABILITY REPORT 2025 > 03 The "K" LINE Group's Materiarity > KPIs Related to Material Issues P.21 
Air Quality Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, and (3) particulate matter (PM10) TR-MT-120a.1 Environmental Data
SUSTAINABILITY REPORT 2025 > 04 Environmental Aspects > Reducing "K" LINE's Impact on the Sea and Air > Related Data P.51
Ecological Impacts Shipping duration in marine protected areas or areas of protected conservation status TR-MT-160a.1 -
Ecological Impacts Percentage of fleet implementing ballast water (1) exchange and (2) treatment TR-MT-160a.2 -
Ecological Impacts (1) Number and (2) aggregate volume of spills and releases to the environment TR-MT-160a.3 -
Workforce Health &
Safety
Lost time incident rate (LTIR) TR-MT-320a.1 Shaping of Working Environment and Promotion of Health Management > Related Data > Data Related to Occupational Accidents
SUSTAINABILITY REPORT 2025 > 05 Social Aspects > Shaping of Working Environment and Promotion of Health Management > Related Data P.59
Business Ethics Number of calls at ports in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index TR-MT-510a.1 -
Business Ethics Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption TR-MT-510a.2 -
Accident & Safety
Management
Number of marine casualties, percentage classified as very
serious
TR-MT-540a.1 Promotion of Safety in Navigation and
Cargo Operations
SUSTAINABILITY REPORT 2025 > Social Aspects > Promotion of Safety in Navigation and Cargo Operations > Related Data P.74
Accident & Safety
Management
Number of Conditions of Class or Recommendations TR-MT-540a.2 -
Accident & Safety
Management
Number of port state control (1) deficiencies and (2) detentions TR-MT-540a.3 Promotion of Safety in Navigation and
Cargo Operations
SUSTAINABILITY REPORT 2025 > Social Aspects > Promotion of Safety in Navigation and Cargo Operations > Related Data P.74

Activity Metrics

Activity Metrics CODE Website and Relevant Media
Number of shipboard employees TR-MT-000.A The Securing and Development of Human Resources
SUSTAINILITY REPORT 2025 > 05 Social Aspects > The Securing and Development of Human Resources > Related Data P.65
Total distance traveled by vessels TR-MT-000.B -
Operating days TR-MT-000.C -
Deadweight tonnage TR-MT-000.D Corporate Profile > Our Fleet
Number of vessels in total shipping fleet TR-MT-000.E Corporate Profile > Our Fleet
Number of vessel port calls TR-MT-000.F -
Twenty-foot equivalent unit (TEU) capacity TR-MT-000.G -

 

 

ISO 26000 Comparison Table

Core Subjects Action Items
Organizational Governance
1.Organizational Governance Message from the President
Promotion System for Sustainability
Reinforcement of Corporate Governance
Risk Management
Corporate Profile > Top Management
ESG Data>Governance Data
Stakeholder Engagement
Human Rights
1.Due diligence Respect for Human Rights
2.Human rights risk situations -
3.Avoidance of complicity Respect for Human Rights
4.Resolving grievances Respect for Human Rights
Promotion and Reinforcement of Compliance
5.Discrimination and vulnerable groups Respect for Human Rights
6.Civil and political rights Respect for Human Rights
7.Economic, social and cultural rights Respect for Human Rights
8.Fundamental principles and rights at work Respect for Human Rights
Labor Practices
1.Employment and employment relationships Shaping of Working Environment and Promotion of Health Management
Respect for Human Rights
Diversity & Inclusion
2.Conditions of work and social protection Shaping of Working Environment and Promotion of Health Management
Respect for Human Rights
Diversity & Inclusion
3.Social dialogue Shaping of Working Environment and Promotion of Health Management
Respect for Human Rights
Diversity & Inclusion
4.Health and safety at work Shaping of Working Environment and Promotion of Health Management
5.Human development and training in the workplace The Securing and Development of Human Resouces
Diversity & Inclusion
The Environment
1.Prevention of pollution Reducing "K" LINE's Impact on the Sea and Air
2.Sustainable resource use Supporting the Environmental Activities of Society
3.Climate change mitigation and adaptation Response to Climate Change
4.Protection of the environment, biodiversity and restoration of natural habitats Reducing "K" LINE's Impact on the Sea and Air
Fair Operating Practices
1.Anti-corruption Promotion and Reinforcement of Compliance
2.Responsible political involvement Stakeholder Engagement
3.Fair competition Promotion and Reinforcement of Compliance
4.Promoting social responsibility in the value chain The "K" Line Group Companies Purchasing Policy and CSR Guidelinese for Supply Chain
5.Respect for property rights  “K” Line Implementation Guideline for Charter of Conduct
Consumer Issues
1.Fair marketing, factual and unbiased information and fair contractual practices Stakeholder Engagement
2.Protecting consumers’ health and safety Promotion of Safety in Navigation and Cargo Operations
3.Sustainable consumption Environmental
4.Consumer service, support, and complaint and dispute resolution Stakeholder Engagement
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5.Consumer data protection and privacy "K" LINE Group Global Compliance Policy > Individual Policy IV Data Protection Law
Privacy Notice
6.Access to essential services Promotion of Safety in Navigation and Cargo Operations
7.Education and awareness Relationship with the Community
Community Involvement and Development
1.Community involvement Relationship with the Community
2.Education and culture Relationship with the Community
3.Employment creation and skills development Relationship with the Community
4.Technology development and access Relationship with the Community
5.Wealth and income creation Relationship with the Community
6.Health Relationship with the Community
7.Social investment Relationship with the Community