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, 2021, to March 31, 2022. 

Note: The report also includes some developments after April 2022.

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
2-2 Entities included in the organization’s sustainability reporting Securities reports (Japanese)
2-3 Reporting period, frequency and contact point “K” LINE REPORT
2-4 Restatements of information 
2-5 External assurance Environmental Data > Third-Party Verification of Greenhouse Gas (GHG) Emissions Data
2 Activities and workers
2-6 Activities, value chain and other
business relationships
Securities reports (Japanese)
2-7 Employees ESG Data > Social Data
2-8 Workers who are not employees
3 Governance
2-9 Governance structure and composition Reinforcement of Corporate Governance  > Corporate Governance Structure
The “K” LINE Group’s Sustainability Management > Promotion System for Sustainability
2-10 Nomination and selection of the highest governance body Reinforcement of Corporate Governance > Corporate Governance Structure > Nomination Advisory Committee
2-11 Chair of the highest governance body Reinforcement of Corporate Governance  > Corporate Governance Structure
2-12 Role of the highest governance body in overseeing the management of impacts The “K” LINE Group’s Sustainability Management > Promotion System for Sustainability
2-13 Delegation of responsibility for managing impacts Reinforcement of Corporate Governance  > Corporate Governance Structure
The “K” LINE Group’s Sustainability Management > Promotion System for Sustainability
2-14 Role of the highest governance body in sustainability reporting The “K” LINE Group’s Sustainability Management > Promotion System for Sustainability
2-15 Conflicts of interest Reinforcement of Corporate Governance > Conflicts of Interest and Related-Party Transactions / Cross-Shareholding
2-16 Communication of critical concerns Promotion and Reinforcement of Compliance > Initiatives > Enhancement of Whistleblowing System
2-17 Collective knowledge of the highest governance body Reinforcement of Corporate Governance > Corporate Governance Structure > Director Skill Matrix
2-18 Evaluation of the performance of the highest governance body Reinforcement of Corporate Governance > Corporate Governance Structure > Board of Directors Effectiveness Evaluation
2‑19 Remuneration policies Reinforcement of Corporate Governance > Corporate Governance Structure > Officers’ Remuneration System
2‑20 Process to determine remuneration Reinforcement of Corporate Governance > Corporate Governance Structure > Officers’ Remuneration System
2‑21  Annual total compensation ratio ESG Data > Governance Data
4 Strategy, policies and practices
2‑22 Statement on sustainable development strategy The “K” LINE Group’s Sustainability Management > Message from the President
2‑23 Policy commitments  “K” LINE Group Basic Policy on Human Rights
2‑24 Embedding policy commitments Respect for Human Rights > Initiatives
2‑25 Processes to remediate negative impacts Respect for Human Rights > Initiatives
2‑26 Mechanisms for seeking advice and raising concerns Promotion and Reinforcement of Compliance > Initiatives > Enhancement of Whistleblowing System
2‑27 Compliance with laws and regulations Promotion and Reinforcement of Compliance > Initiatives
2‑28 Membership associations Participation in External Initiatives
5 Stakeholder engagement
2‑29 Approach to stakeholder engagement Stakeholder Engagement > Approach
2-30 Collective bargaining agreements ESG Data > Social Data

GRI 3:Material Topics 2021

Material Topics

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 (Japanese)
201-2 Financial implications and other risks and opportunities due to climate change Response to Climate Change > Risks and Opportunities
201-3 Defined benefit plan obligations and other retirement plans Securities reports (Japanese)
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
205-2 Communication and training about anti-corruption policies and procedures Promotion and Reinforcement of Compliance
205-3 Confirmed incidents of corruption and actions taken Promotion and Reinforcement of Compliance
GRI 206: Anti-Competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Promotion and Reinforcement of Compliance
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

300: Environmental

GRI 301: Materials 2016
301-1 Materials used by weight or volume Response to Climate Change > Related Data
301-2 Recycled input materials used Supporting the Environmental Activities of Society > Related Data
301-3 Reclaimed products and their packaging materials Supporting the Environmental Activities of Society > Related Data
GRI 302: Energy 2016
302-1 Energy consumption within the organization Response to Climate Change > Related Data
302-2 Energy consumption outside of the organization Response to Climate Change > Related Data
302-3 Energy intensity Response to Climate Change > Related Data
302-4 Reduction of energy consumption Response to Climate Change > Related Data
302-5 Reductions in energy requirements of products and services Response to Climate Change > Related Data
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 Reducing “K” LINE’s Impact on the Sea and Air > Related Data 
303-5 Water consumption Supporting the Environmental Activities of Society > Related Data > Office Environmental Data
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 Reducing  “K” LINE’s Impact on the Sea and Air
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 Response to Climate Change > Related Data
305-2 Energy indirect (Scope 2) GHG emissions Response to Climate Change > Related Data
305-3 Other indirect (Scope 3) GHG emissions Response to Climate Change > Related Data
305-4 GHG emissions intensity Response to Climate Change > Related Data
305-5 GHG emissions intensity Response to Climate Change > Related Data
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Reducing “K” LINE’s Impact on the Sea and Air > Related Data
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Supporting the Environmental Activities of Society > Initiatives
306-2 Management of significant waste-related impacts Supporting the Environmental Activities of Society > Initiatives
306-3 Waste generated Supporting the Environmental Activities of Society > Related Data
306-4 Waste diverted from disposal
306-5 Waste directed to disposal Supporting the Environmental Activities of Society > Related Data
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

400: Social

GRI 401: Employment 2016
401-1 New employee hires and employee turnover ESG Data > Social Data
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
401-3 Parental leave Shaping of Working Environment and Promotion of Health Management  > Initiatives
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
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)
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
403-3 Occupational health services Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
403-4 Worker participation, consultation, and communication on occupational health and safety Shaping of Working Environment and Promotion of Health Management > System
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)
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
403-6 Promotion of worker health Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (On Land)
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
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)
Shaping of Working Environment and Promotion of Health Management  > Initiatives > Health and Safety Considerations (At Sea)
403-8 Workers covered by an occupational health and safety management system ESG Data > Social Data
403-9 Work-related injuries ESG Data > Social Data
403-10 Work-related ill health ESG Data > Social Data
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee ESG Data > Social Data
404-2 Programs for upgrading employee skills and transition assistance programs The Securing and Development of Human Resources
Recruit (Japanese)
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
Reinforcement of Corporate Governance > Related Data >  Governance Data
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
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 412: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments Respect for Human Rights > Initiatives > Assessment of Human Rights Impacts
412-2 Employee training on human rights policies or procedures Respect for Human Rights
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human
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 Stakeholder Engagement
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
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

 

 

ISO 26000 Comparison Table

Core subjects Action Items
Organizational Governance
1. Organizational governance Message from the President
Promotion System for Sustainability
Environmental > Response to Climate Change > Environmental Governance
Reinforcement of Corporate Governance
Risk Management
Top Management
Reinforcement of Corporate Governance > Related Data
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
2. Conditions of work and social protection Shaping of Working Environment and Promotion of Health Management
Respect for Human Rights
3. Social dialogue Shaping of Working Environment and Promotion of Health Management
Respect for Human Rights
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 Resources
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 Purchasing Policy and CSR Guidelines for Supply Chain
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 Stakeholder Engagement
2. Protecting consumers’ health and safety Promotion of Safety in Navigation and Cargo Operations
3. Sustainable consumption Environmental Management
4. Consumer service, support, and complaint and dispute resolution Stakeholder Engagement
Contact Us
5. Consumer data protection and privacy Global Compliance Policy > Individual Policy IV Data Protection Law(PDF)
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