GRI Content Index（Environmental）Sustainability / Corporate Communication Book

GRI Content Index

Topic-specific Standards

GRI 301：★Materials

Code Reporting requirements Publication Pages
301-1

Materials used by weight or volume

  • a.Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:
    • ⅰ.non-renewable materials used;
    • ⅱ.renewable materials used.
 P37 Environmental Management
P40 Environmental Data
301-2

Recycled input materials used

  • a.Percentage of recycled input materials used to manufacture the organization’s primary products and services.
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301-3

Reclaimed products and their packaging materials

  • a. Percentage of reclaimed products and their packaging materials for each product category.
  • b.How the data for this disclosure have been collected.
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GRI 302：★Energy

Code Reporting requirements Publication Pages
302-1

Energy consumption within the organization

  • a.Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
  • b.Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
  • c.In joules, watt-hours or multiples, the total:
    • ⅰ.electricity consumption
    • ⅱ.heating consumption
    • ⅲ.cooling consumption
    • ⅳ.steam consumption
  • d.In joules, watt-hours or multiples, the total:
    • ⅰ.electricity sold
    • ⅱ.heating sold
    • ⅲ.cooling sold
    • ⅳ.steam sold
  • e.Total energy consumption within the organization, in joules or multiples.
  • f.Standards, methodologies, assumptions, and/or calculation tools used.
  • g.Source of the conversion factors used.
 P37 Environmental Management
P40 Environmental Data
302-2

Energy consumption outside of the organization

  • a.Energy consumption outside of the organization, in joules or multiples.
  • b.Standards, methodologies, assumptions, and/or calculation tools used.
  • c.Source of the conversion factors used.
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302-3

Energy intensity

  • a.Energy intensity ratio for the organization.
  • b.Organization-specific metric (the denominator) chosen to calculate the ratio.
  • c.Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
  • d.Whether the ratio uses energy consumption within the organization, outside of it, or both.
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302-4

Reduction of energy consumption

  • a.Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
  • b.Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
  • c.Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
  • d.Standards, methodologies, assumptions, and/or calculation tools used.
 P40 Environmental Data
302-5

Reductions in energy requirements of products and services

  • a.Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
  • b.Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
  • c.Standards, methodologies, assumptions, and/or calculation tools used.
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GRI 303：★Water and Effluents

Code Reporting requirements Publication Pages
303-1

Interactions with water as a shared resource

  • a.A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff).
  • b.A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
  • c.A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
  • d.An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress.
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303-2

Management of water discharge-related impacts

  • a.A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
    • ⅰ.how standards for facilities operating in locations with no local discharge requirements were determined;
    • ⅱ.any internally developed water quality standards or guidelines;
    • ⅲ.any sector-specific standards considered;
    • ⅳ.whether the profile of the receiving waterbody was considered.
 P38 Environmental Management
303-3

Water withdrawal

  • a.Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
    • ⅰ.Surface water;
    • ⅱ.Groundwater;
    • ⅲ.Seawater;
    • ⅳ.Produced water;
    • ⅴ.Third-party water.
  • b.Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
    • ⅰ.Surface water;
    • ⅱ.Groundwater;
    • ⅲ.Seawater;
    • ⅳ.Produced water;
    • ⅴ.Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.
  • c.A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
    • ⅰ.Freshwater (≤1,000 mg/L Total Dissolved Solids);
    • ⅱ.Other water (>1,000 mg/L Total Dissolved Solids).
  • d.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
 P37-38 Environmental Management
P40 Environmental Data
303-4

Water discharge

  • a.Water discharge
    • ⅰ.Surface water;
    • ⅱ.Groundwater;
    • ⅲ.Seawater;
    • ⅳ.Third-party water, and the volume of this total sent for use to other organizations, if applicable.
  • b. A breakdown of total water discharge to all areas in megaliters by the following categories:
    • ⅰ.Freshwater (≤1,000 mg/L Total Dissolved Solids);
    • ⅱ.Other water (>1,000 mg/L Total Dissolved Solids).
  • c.Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
    • ⅰ.Freshwater (≤1,000 mg/L Total Dissolved Solids);
    • ⅱ.Other water (>1,000 mg/L Total Dissolved Solids).
  • d.Priority substances of concern for which discharges are treated, including:
    • ⅰ.how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
    • ⅱ.the approach for setting discharge limits for priority substances of concern;
    • ⅲ.number of incidents of non-compliance with discharge limits.
  • e.Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
 P37-38 Environmental Management
P40 Environmental Data
303-5

Water consumption

  • a.Total water consumption from all areas in megaliters.
  • b.Total water consumption from all areas with water stress in megaliters.
  • c.Change in water storage in megaliters, if water storage has been identified as having a significant　water-related impact.
  • d.Any contextual information necessary to understand how the data have been compiled, such　as any standards, methodologies, and assumptions used, including whether the information is　calculated, estimated, modeled, or sourced from direct measurements, and the approach taken　for this, such as the use of any sector-specific factors.
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GRI 304：★Biodiversity

Code Reporting requirements Publication Pages
304-1

Operational sites owned, leased, managed in, or adjacent　to, protected areas and areas of high biodiversity value outside　protected areas

  • a.For each operational site owned, leased, managed in, or adjacent to, protected areas and　areas of high biodiversity value outside protected areas, the following information:
    • ⅰ.Geographic location;
    • ⅱ.Subsurface and underground land that may be owned, leased, or managed　by the organization;
    • ⅲ.Position in relation to the protected area (in the area, adjacent to, or containing　portions of the protected area) or the high biodiversity value area outside　protected areas;
    • ⅳ.Type of operation (office, manufacturing or production, or extractive);
    • ⅴ.Size of operational site in km2 (or another unit, if appropriate);
    • ⅵ.Biodiversity value characterized by the attribute of the protected area or area of high　biodiversity value outside the protected area (terrestrial, freshwater, or maritime　ecosystem);
    • ⅶ.Biodiversity value characterized by listing of protected status (such as IUCN Protected　Area Management Categories, Ramsar Convention, national legislation).
 P39 Environmental Management
304-2

Significant impacts of activities, products, and services　on biodiversity

  • a.Nature of significant direct and indirect impacts on biodiversity with reference to one or more　of the following:
    • ⅰ.Construction or use of manufacturing plants, mines, and transport infrastructure;
    • ⅱ.Pollution (introduction of substances that do not naturally occur in the habitat　from point and non-point sources);
    • ⅲ.Introduction of invasive species, pests, and pathogens;
    • ⅳ.Reduction of species;
    • ⅴ.Habitat conversion;
    • ⅵ.Changes in ecological processes outside the natural range of variation (such as salinity or　changes in groundwater level).
  • b.Significant direct and indirect positive and negative impacts with reference to the following:
    • ⅰ.Species affected;
    • ⅱ.Extent of areas impacted;
    • ⅲ.Duration of impacts;
    • ⅳ.Reversibility or irreversibility of the impacts.
P39 Environmental Management
304-3

Habitats protected or restored

  • a.Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
  • b.Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
  • c.Status of each area based on its condition at the close of the reporting period.
  • d.Standards, methodologies, and assumptions used.
 P39 Environmental Management
304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

  • a.Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:
    • ⅰ.Critically endangered
    • ⅱ.Endangered
    • ⅲ.Vulnerable
    • ⅳ.Near threatened
    • ⅴ.Least concern
 P39 Environmental Management

GRI 305：★Emissions

Code Reporting requirements Publication Pages
305-1

Direct (Scope 1) GHG emissions

  • a.Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
  • b.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  • c.Biogenic CO2 emissions in metric tons of CO2 equivalent.
  • d.Base year for the calculation, if applicable, including:
    • ⅰ.the rationale for choosing it;
    • ⅱ.emissions in the base year;
    • ⅲ.the context for any significant changes in emissions that triggered recalculations of base year emissions.
  • e.Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  • f.Consolidation approach for emissions; whether equity share, financial control,or operational control.
  • g.Standards, methodologies, assumptions, and/or calculation tools used.
 P37 Environmental Management
P40 Environmental Data
305-2

Energy indirect (Scope 2) GHG emissions

  • a.Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
  • b.If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
  • c.If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  • d.Base year for the calculation, if applicable, including:
    • ⅰ.the rationale for choosing it;
    • ⅱ.emissions in the base year;
    • ⅲ.the context for any significant changes in emissions that triggered recalculations of base year emissions.
  • e.Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  • f.Consolidation approach for emissions; whether equity share, financial control, or operational control.
  • g.Standards, methodologies, assumptions, and/or calculation tools used.
 P37 Environmental Management
P40 Environmental Data
305-3

Other indirect (Scope 3) GHG emissions

  • a.Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
  • b.If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  • c.Biogenic CO2 emissions in metric tons of CO2 equivalent.
  • d.Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
  • e.Base year for the calculation, if applicable, including:
    • ⅰ.the rationale for choosing it;
    • ⅱ.emissions in the base year;
    • ⅲ.the context for any significant changes in emissions that triggered recalculations of base year emissions.
  • f.Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  • g.methodologies, assumptions, and/or calculation tools used.
 P37 Environmental Management
P40 Environmental Data
305-4

GHG emissions intensity

  • a.GHG emissions intensity ratio for the organization.
  • b.Organization-specific metric (the denominator) chosen to calculate the ratio.
  • c.Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
  • d.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
 P40 Environmental Data
305-5

Reduction of GHG emissions

  • a.GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
  • b.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  • c.Base year or baseline, including the rationale for choosing it.
  • d.Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
  • e.Standards, methodologies, assumptions, and/or calculation tools used.
 P38 Environmental Management
P40 Environmental Data
305-6

Emissions of ozone-depleting substances (ODS)

  • a.Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
  • b.Substances included in the calculation.
  • c.Source of the emission factors used.
  • d.Standards, methodologies, assumptions, and/or calculation tools used.
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305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

  • a.Significant air emissions, in kilograms or multiples, for each of the following:
    • ⅰ.NOX
    • ⅱ.SOX
    • ⅲ.Persistent organic pollutants (POP)
    • ⅳ.Volatile organic compounds (VOC)
    • ⅴ.Hazardous air pollutants (HAP)
    • ⅵ.Particulate matter (PM)
    • ⅶ.Other standard categories of air emissions identified in relevant regulations
  • b.Source of the emission factors used.
  • c.Standards, methodologies, assumptions, and/or calculation tools used.
 P37-38 Environmental Management
P40 Environmental Data

GRI 306：★Effluents and Waste

Code Reporting requirements Publication Pages
306-1

Water discharge by quality and destination

  • a.Total volume of planned and unplanned water discharges by:
    • ⅰ.destination;
    • ⅱ.quality of the water, including treatment method;
    • ⅲ.whether the water was reused by another organization.
  • b.Standards, methodologies, and assumptions used.
 P37-38 Environmental Management
P40 Environmental Data
306-2

Waste by type and disposal method

  • a.Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
    • ⅰ.Reuse
    • ⅱ.Recycling
    • ⅲ.Composting
    • ⅳ.Recovery, including energy recovery
    • ⅴ.Incineration (mass burn)
    • ⅵ.Deep well injection
    • ⅶ.Landfill
    • ⅷ.On-site storage
    • ix.Other (to be specified by the organization)
  • b.Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
    • ⅰ.Reuse
    • ⅱ.Recycling
    • ⅲ.Composting
    • ⅳ.Recovery, including energy recovery
    • ⅴ.Incineration (mass burn)
    • ⅵ.Deep well injection
    • ⅶ.Landfill
    • ⅷ.On-site storage
    • ix.Other (to be specified by the organization)
  • c.How the waste disposal method has been determined:
    • ⅰ.Disposed of directly by the organization, or otherwise directly confirmed
    • ⅱ.Information provided by the waste disposal contractor
    • ⅲ.Organizational defaults of the waste disposal contractor
 P37-38 Environmental Management
P40 Environmental Data
306-4

Significant spills

  • a.Transport of hazardous waste
    • ⅰ.Hazardous waste transported
    • ⅱ.Hazardous waste imported
    • ⅲ.Hazardous waste exported
    • ⅳ.Hazardous waste treated
  • b.Percentage of hazardous waste shipped internationally.
  • c.Standards, methodologies, and assumptions used.
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306-5

Water bodies affected by water discharges and/or runof

  • a.Water bodies and related habitats that are significantly affected by water discharges and/or runoff, including information on:
    • ⅰ.the size of the water body and related habitat;
    • ⅱ.whether the water body and related habitat is designated as a nationally or internationally protected area;
    • ⅲ.the biodiversity value, such as total number of protected species.
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GRI 307：★Environmental Compliance

Code Reporting requirements Publication Pages
307-1

Non-compliance with environmental laws and regulations

  • a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
    • ⅰ.total monetary value of significant fines;
    • ⅱ.total number of non-monetary sanctions;
    • ⅲ.cases brought through dispute resolution mechanisms.
  • b.If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
 P39 Environmental Management
P40 Environmental Data

GRI 308：Supplier Environmental Assessment

Code Reporting requirements Publication Pages
308-1

New suppliers that were screened using environmental criteria

  • a.Percentage of new suppliers that were screened using environmental criteria.
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308-2

Negative environmental impacts in the supply chain and actions taken

  • a.Number of suppliers assessed for environmental impacts.
  • b.Number of suppliers identified as having significant actual and potential negative environmental impacts.
  • c.Significant actual and potential negative environmental impacts identified in the supply chain.
  • d.Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
  • e.Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.
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