GRI Standards Reference Table
In preparing the 2023 Integrated Report and the Sustainability Data Book, as well as on our website, we refer to the GRI Sustainability Reporting Standards, which are international standards established by the Global Reporting Initiative (GRI) to promote understanding of sustainability and support its preparation. The following is a comparison table of the GRI Standards Reference Table.
- GRI 2: General Disclosures 2021
- GRI 3: Material topics 2021
- Economic topics (200)
- Environmental topics (300)
- Social topics (400)
GRI 2: General Disclosures 2021
| Item | Indicator | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| 1. The organization and its reporting practices | |||||
| Disclosure 2-1 | Organizational details | Group Companies Office Locations |
70 | - | Cover |
| Disclosure 2-2 | Entities included in the organization's sustainability reporting | Group Companies | - | Editorial Policy | - |
| Disclosure 2-3 | Reporting period, frequency and contact point | Contact us | - | Editorial Policy | - |
| Disclosure 2-4 | Restatements of information | - | - | - | - |
| Disclosure 2-5 | External assurance | - | - | Data List: Environmental Data | - |
| 2. Activities and workers | |||||
| Disclosure 2-6 | Activities, value chain and other business relationships | Corporate Data Shipping Business Real Estate Business |
5-6 | - | 4 |
| Disclosure 2-7 | Employees | - | 69 | Data List：Social Data (Employees) | 8 |
| Disclosure 2-8 | Workers who are not employees | - | - | - | - |
| 3. Governance | |||||
| Disclosure 2-9 | Governance structure and composition | - | 59, 61 | Enhancing Governance | 34, 44 |
| Disclosure 2-10 | Nomination and selection of the highest governance body | Corporate Governance Report (Board policies and procedures in determining the remuneration of the senior management and Directors) | 61 | Enhancing Governance | 34, 47 |
| Disclosure 2-11 | Chair of the highest governance body | Corporate Governance Report (Directors) | - | - | 34 |
| Disclosure 2-12 | Role of the highest governance body in overseeing the management of impacts | - | - | Sustainability Management Identification of Key Sustainability Issues |
12 |
| Disclosure 2-13 | Delegation of responsibility for managing impacts | Corporate Governance Report (Brief Summary of the Scope and Content of Matters Delegated by the Board to the Management) | - | Sustainability Management | 12 |
| Disclosure 2-14 | Role of the highest governance body in sustainability reporting | - | - | Sustainability Management Identification of Key Sustainability Issues |
12 |
| Disclosure 2-15 | Conflicts of interest | Corporate Governance Report (Related Party Transactions) | 66 | Ensuring Thorough Compliance | 47 |
| Disclosure 2-16 | Communication of critical concerns | - | 65, 66 | Enhancing Governance | - |
| Disclosure 2-17 | Collective knowledge of the highest governance body | Corporate Governance Report (Training Policy for Directors and Audit & Supervisory Board Members) | - | - | - |
| Disclosure 2-18 | Evaluation of the performance of the highest governance body | Corporate Governance Report (Summary of the Results of the Effectiveness Evaluation of the Board of Directors) | 63 | Enhancing Governance | - |
| Disclosure 2-19 | Remuneration policies | Corporate Governance Report (The procedures for determining the remuneration of Directors) | 64 | - | 52 |
| Disclosure 2-20 | Process to determine remuneration | Corporate Governance Report (The procedures for determining the remuneration of Directors) | 64 | - | 52 |
| Disclosure 2-21 | Annual total compensation ratio | - | - | - | - |
| 4. Strategy, policies and practices | |||||
| Disclosure 2-22 | Statement on sustainable development strategy | - | 9 | Top Commitments | - |
| Disclosure 2-23 | Policy commitments | - | 54 | Respect for Human Rights | - |
| Disclosure 2-24 | Embedding policy commitments | - | 54 | Respect for Human Rights | - |
| Disclosure 2-25 | Processes to remediate negative impacts | - | - | Respect for Human Rights | - |
| Disclosure 2-26 | Mechanisms for seeking advice and raising concerns | - | 66 | Ensuring Thorough Compliance | - |
| Disclosure 2-27 | Compliance with laws and regulations | - | 66 | Ensuring Thorough Compliance | - |
| Disclosure 2-28 | Membership associations | - | - | Responding to Climate Change | - |
| 5. Stakeholder engagement | |||||
| Disclosure 2-29 | Approach to stakeholder engagement | Corporate Governance Report (Measures to ensure due respect for stakeholders) | 65 | Respect for Human Rights | - |
| Disclosure 2-30 | Collective bargaining agreements | - | - | Pursuing Safety and Security Respect for Human Rights |
8 |
GRI 3: Material topics 2021
| Item | Indicator | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| Disclosure 3-1 | Process to determine material topics | - | - | Identification of Key Sustainability Issues | - |
| Disclosure 3-2 | List of material topics | - | - | Identification of Key Sustainability Issues * The GRI itemized standards that are most closely related to our materiality are 205: Anti-corruption, 206: Anti-competitive Behavior, 302: Energy, 304: Biodiversity、305: Emissions, 306: Waste, 403: Occupational Health and Safety, 404: Training and Education、405: Diversity and Equal Opportunity. |
11 |
| Disclosure 3-3 | Management of material topics | - | - | Sustainability Management Identification of Key Sustainability Issues Pursuing Safety and Security Environmental Management Responding to Climate Change Prevention of Air Pollution and Waste Reduction Preserving Biodiversity Strengthening Diversity and Human Capital Respect for Human Rights |
11, 12 |
Economic topics (200)
| Item | Indicator | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| GRI 201: Economic Performance 2016 | |||||
| 201-1 | Direct economic value generated and distributed | - | 21, 67 | Data List: Social Data (Social Contribution Activity Data) | 60 |
| 201-2 | Financial implications and other risks and opportunities due to climate change | - | - | Responding to Climate Change Support for TCFD Recommendations |
12 |
| 201-3 | Defined benefit plan obligations and other retirement plans | - | - | - | 86 |
| 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 | - | - | Respect for Human Rights | - |
| 202-2 | Proportion of senior management hired from the local community | - | - | - | - |
| GRI 203: Indirect Economic Impacts 2016 | |||||
| 203-1 | Infrastructure investments and services supported | - | - | Contribution for Society | - |
| 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 | - | 66 | Ensuring Thorough Compliance | - |
| 205-2 | Communication and training about anti-corruption policies and procedures | - | 66 | Ensuring Thorough Compliance | - |
| 205-3 | Confirmed incidents of corruption and actions taken | - | 66 | Data List: Governance Data (Compliance Violations) | - |
| GRI 206: Anti-competitive Behavior 2016 | |||||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | 66 | Data List: Governance Data (Compliance Violations) | - |
| 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 topics (300)
| Item | Indicator | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| GRI 301: Materials 2016 | |||||
| 301-1 | Materials used by weight or volume | - | - | Data List：Environmental Data (Material Flow, Air Pollution and Waste Reduction) | - |
| 301-2 | Recycled input materials used | - | - | - | - |
| 301-3 | Reclaimed products and their packaging materials | - | - | Data List: Environmental Data (Waste Generation and Recycling Rate) | - |
| GRI 302: Energy 2016 | |||||
| 302-1 | Energy consumption within the organization | - | 69 | Data List: Environmental Data (Material Flow, Energy Consumption, Power Consumption and CO2 Emissions, Fuel Oil Volume Used by the IINO Group Operated Vessels) | - |
| 302-2 | Energy consumption outside of the organization | - | - | - | - |
| 302-3 | Energy intensity | - | - | - | - |
| 302-4 | Reduction of energy consumption | - | 69 | Data List: Environmental Data (Energy Consumption) | - |
| 302-5 | Reductions in energy requirements of products and services | - | 69 | Data List: Environmental Data (Power Consumption and CO2 Emissions, Fuel Oil Volume Used by the IINO Group Operated Vessels) | - |
| GRI 303: Water and Effluents 2018 | |||||
| 303-1 | Interactions with water as a shared resource | - | - | Preservation of water resources | - |
| 303-2 | Management of water discharge-related impacts | - | - | Data List: Environmental Data (Preservation of water resources) | - |
| 303-3 | Water withdrawal | - | - | Data List: Environmental Data (Preservation of water resources) | - |
| 303-4 | Water discharge | - | - | Data List: Environmental Data (Preservation of water resources) | - |
| 303-5 | Water consumption | - | - | Data List: Environmental Data (Preservation of water resources) | - |
| 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 | - | - | Preserving Biodiversity | - |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | - | - | - | - |
| 304-3 | Habitats protected or restored | - | - | Preserving Biodiversity | - |
| 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 | - | - | Data List: Environmental Data (The Group's Scope 1, Scope 2 and Scope 3 Emissions) | 16 |
| 305-2 | Energy indirect (Scope 2) GHG emissions | - | - | Data List: Environmental Data (The Group's Scope 1, Scope 2 and Scope 3 Emissions) | 16 |
| 305-3 | Other indirect (Scope 3) GHG emissions | - | - | Data List: Environmental Data: (The Group's Scope 1, Scope 2 and Scope 3 Emissions, Breakdown of Scope 3 Emissions) | 16 |
| 305-4 | GHG emissions intensity | - | - | Data List: Environmental Data (CO2 Emissions in the Shipping Business, CO2 Emissions in the Real Estate Business) | - |
| 305-5 | Reduction of GHG emissions | - | 69 | Data List: Environmental Data: (The Group's Scope 1, Scope 2 and Scope 3 Emissions, Breakdown of Scope 3 Emissions) | 16 |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - | - | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | 69 | Data List: Environmental Data (Material Flow, NOx Emissions, SOx Emissions) | - |
| GRI 306: Waste 2020 | |||||
| 306-1 | Waste generation and significant waste-related impacts | - | 51 | Prevention of Air Pollution and Waste Reduction | - |
| 306-2 | Management of significant waste-related impacts | - | 51 | Prevention of Air Pollution and Waste Reduction | - |
| 306-3 | Waste generated | - | 69 | Data List: Environmental Data (Amount of Copy Paper Used at Company Offices, Waste Generation and Recycling Rate, Daily-Life Waste from Vessels) | - |
| 306-4 | Waste diverted from disposal | - | 51 | Data List: Environmental Data (Waste Generation and Recycling Rate) | - |
| 306-5 | Waste directed to disposal | - | 51, 69 | Data List: Environmental Data (Waste Generation and Recycling Rate) | - |
| 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 topics (400)
| Item | Indicator | Website | Integrated Report 2023 | Sustainability Site | Securities Report (Only in Japanese) |
| GRI 401: Employment 2016 | |||||
| 401-1 | New employee hires and employee turnover | - | 69 | Data List: Social Data (Employees) | - |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | - | Data List: Social Data (Employee Support Systems) | 86 |
| 401-3 | Parental leave | - | - | Data List: Social Data (Employee Support Systems) | - |
| 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 | - | 53 | Pursuing Safety and Security | - |
| 403-2 | Hazard identification, risk assessment, and incident investigation | - | 53 | Pursuing Safety and Security | - |
| 403-3 | Occupational health services | - | 53 | Pursuing Safety and Security | - |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | - | 53 | Pursuing Safety and Security | - |
| 403-5 | Worker training on occupational health and safety | - | - | Pursuing Safety and Security | - |
| 403-6 | Promotion of worker health | - | - | - | - |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | - | 53 | Pursuing Safety and Security | - |
| 403-8 | Workers covered by an occupational health and safety management system | - | - | - | - |
| 403-9 | Work-related injuries | - | 21, 69 | Data List: Safety and Security Data (Occupational Health and Safety) | - |
| 403-10 | Work-related ill health | - | 69 | Data List: Safety and Security Data (Occupational Health and Safety) | - |
| GRI 404: Training and Education 2016 | |||||
| 404-1 | Average hours of training per year per employee | - | - | Data List: Social Data (Training Hours ) | - |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | - | 21, 69 | Strengthening Diversity and Human Capital | 16 |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | - | - | Strengthening Diversity and Human Capital | - |
| GRI 405: Diversity and Equal Opportunity 2016 | |||||
| 405-1 | Diversity of governance bodies and employees | - | 21, 69 | Data List: Social Data (Employee Diversity) | 16 |
| 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 | - | - | Respect for Human Rights | - |
| 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 | - | - | Respect for Human Rights | - |
| GRI 409: Forced or Compulsory Labor 2016 | |||||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - | - | Respect for Human Rights | - |
| 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 | - | - | - | - |
| 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 | - | - | - | - |
| 417-3 | Incidents of non-compliance concerning information and labeling | - | - | - | - |
| GRI 418: Customer Privacy 2016 | |||||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - | - | - | - |
