GRI Content Index（Universal Standards）Sustainability / Corporate Communication Book

GRI Content Index

Topic-specific Standards

GRI 102：General Disclosures（2016）

Organizational profile

Update 27 January, 2023

Code Reporting requirements Publication Pages
102-1

Name of the organization

  • a.Name of the organization.
 P85 Organizational Chart / Corporate Overview
102-2

Activities, brands, products, and services

  • a.A description of the organization’s activities.
  • b.Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
 P3 JERA and the World
P4 JERA and Japan
P17-18 Value Creation Process
P19 JERA Zero CO2 Emissions 2050: Committed to Achieving Zero CO2 Emissions across Domestic and Overseas Operations
P20 JERA Zero CO2 Emissions 2050 Roadmap for Its Business in Japan
P21-23 Zero-Emissions Thermal Power
P30 The Management Capital Behind Our Value Chain and Growth
P31-36 Business Strategies
P37-38 Initiatives at Thermal Power Plants in Japan
P85 Organizational Chart / Corporate Overview
102-3

Location of headquarters

  • a.Location of the organization’s headquarters.
P85 Organizational Chart / Corporate Overview
102-4

Location of operations

  • a.Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.
 P3 JERA and the World
P83 Thermal Power Plants in Japan / Overseas Businesses & LNG Suppliers
P84 List of Group Companies
P85 Organizational Chart / Corporate Overview
102-5

Ownership and legal form

  • a.Nature of ownership and legal form.
 P85 Organizational Chart / Corporate Overview
102-6

Markets served

  • a.Markets served, including:
    • ⅰ.Geographic locations where products and services are offered;
    • ⅱ.Sectors served;
    • ⅲ.Types of customers and beneficiaries.
 P3 JERA and the World
P4 JERA and Japan
P17-18 Value Creation Process
P30 The Management Capital Behind Our Value Chain and Growth
P31-36 Business Strategies
P37-38 Initiatives at Thermal Power Plants in Japan
P83 Thermal Power Plants in Japan / Overseas Businesses & LNG Suppliers
P85 Corporate Overview
102-7

Scale of the organization

  • a.Scale of the organization, including:
    • ⅰ.Total number of employees;
    • ⅱ.Total number of operations;
    • ⅲ.Net sales (for private sector organizations) or net revenues (for public sector organizations);
    • ⅳ.Total capitalization (for private sector organizations) broken down in terms of debt and equity;
    • ⅴ.Quantity of products or services provided.
P5 Financial and Non-Financial Highlights
P17-18 Value Creation Process
P79-80 Financial Data
P85 Corporate Overview
102-8

Information on employees and other workers

  • a.Total number of employees by employment contract (permanent and temporary), by gender.
  • b.Total number of employees by employment contract (permanent and temporary), by region.
  • c.Total number of employees by employment type (full-time and part-time), by gender
  • d.Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
  • e.Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
  • f.An explanation of how the data have been compiled, including any assumptions made.
 P5 Financial and Non-Financial Highlights
P81-82 Non-Financial Data
P85 Corporate Overview
102-9

Supply chain

  • a.A description of the organization’s supply chain, including its main elements as they relate to the organization’s activities, primary brands, products, and services.
 P17-18 Value Creation Process
P30 The Management Capital Behind Our Value Chain and Growth
P83 Thermal Power Plants in Japan / Overseas Businesses & LNG Suppliers
102-10

Significant changes to the organization and its supply chain

  • a.Significant changes to the organization’s size, structure, ownership, or supply chain, including:
    • ⅰ.Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
    • ⅱ.Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
    • ⅲ.Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.
 P38 Initiatives at Thermal Power Plants in Japan (Taketoyo Thermal Power Station)
P80 Financial Data (Major Facility Plans (Thermal Power) )
102-11

Precautionary Principle or approach

  • a.Whether and how the organization applies the Precautionary Principle or approach.
 P39-43 Message from the CFO on Financial Strategy
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P72-74 Risk Management
102-12

External initiatives

  • a.A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.
 Corporate website: TOP/ Press Release/ Participation in World Forum Offshore Wind
https://www.jera.co.jp/en/news/information/20200511_495

P44 Formosa 1 Offshore Wind Power IPP Project in Taiwan
Participation in the Ocean Renewable Energy Action Coalition (OREAC)

P45 Response to TCFD Recommendation
Endorsing the TCFD（Task Force on Climate-related Financial Disclosures） recommendations and joining the TCFD
Consortium.

P57 Diversity & Inclusion
Participating in G20 EMPOWER (a private sector alliance that strives to increase the number of women who play a vital role in corporate decision-making)

P54 Environment
Endorsement of the Ministry of Economy, Trade and
Industry of Japan (METI)’s GX League Basic Concept
102-13

Membership of associations

  • a.A list of the main memberships of industry or other associations, and national or international advocacy organizations.
 TCFD Consortium
(P45 The TCFD （Task Force on Climate-related Financial Disclosures）
Consortium)
Ocean Renewable Energy Action Coalition (OREAC)
https://www.jera.co.jp/en/news/information/20200114_450

World Forum Offshore Wind
https://www.jera.co.jp/en/news/information/20200511_495

Strategy

Code Reporting requirements Publication Pages
102-14

Statement from senior decision-maker

  • a.A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.
P7-9 Message from the Chair
P11-14 Message from the President
P39-43 Message from the CFO on Financial Strategy
P51-52 ESG Management
102-15

Key impacts, risks, and opportunities

  • a.A description of key impacts, risks, and opportunities.
 P7-9 Message from the Chair
P11-14 Message from the President
P15-16 The World Around JERA The Impact of Global Trends on JERA- Challenges and Opportunities
P17-18 Value Creation Process
P19 JERA Zero CO2 Emissions 2050: Committed to Achieving Zero CO2 Emissions across Domestic and Overseas Operations
P20 JERA Zero CO2 Emissions 2050 Roadmap for Its Business in Japan
P25-26 Material Issues
P31-36 Business Strategies
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P72-74 Risk Management

Ethics and integrity

Code Reporting requirements Publication Pages
102-16

Values, principles, standards, and norms of behavior

  • a.A description of the organization’s values, principles, standards, and norms of behavior.
 P1 Mission and Vision
P7-9 Message from the Chair
P11-14 Message from the President
P17-18 Value Creation Process
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P57 Diversity & Inclusion
P63 Human Rights
P64-65 Coexisting with Local Communities
P66-67 Safety and Health
P76-77 Compliance
102-17

Mechanisms for advice and concerns about ethics

  • a.A description of internal and external mechanisms for:
    • ⅰ.Seeking advice about ethical and lawful behavior, and organizational integrity;
    • ⅱ.Reporting concerns about unethical or unlawful behavior, and organizational integrity.
 P63 Human Rights
P76-77 Compliance

Governance

Code Reporting requirements Publication Pages
102-18

Governance structure

  • a.Governance structure of the organization, including committees of the highest governance body.
  • b.Committees responsible for decision-making on economic,environmental, and social topics.
 P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P66-67 Safety and Health
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
102-19

Delegating authority

  • a.Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
 P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P63 Human Rights
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
102-20

Executive-level responsibility for economic, environmental, and social topics

  • a.Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
  • b.Whether post holders report directly to the highest governance body.
 P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P72-74 Risk Management
P76-77 Compliance
102-21

Consulting stakeholders on economic, environmental, and social topics

  • a.Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
  • b.If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P61 Communication with Employees
P63 Human Rights
P64-65 Coexisting with Local Communities
P66-67 Safety and Health
P68 Stakeholder Engagement
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
102-22

Composition of the highest governance body and its committees

  • a.Composition of the highest governance body and its committees by:
    • ⅰ.Executive or non-executive;
    • ⅱ.Independence;
    • ⅲ.Tenure on the governance body;
    • ⅳ.Number of each individual’s other significant positions and commitments, and the nature of the commitments;
    • ⅴ.Gender;
    • ⅵ.Membership of under-represented social groups;
    • ⅶ.Competencies relating to economic, environmental, and social topics;
    • ⅷ.Stakeholder representation.
 P5-6 Financial and Non-Financial Highlights
P69-70 Corporate Governance
P78 Directors & Officers
P81-82 Non-Financial Data
102-23

Chair of the highest governance body

  • a.Whether the chair of the highest governance body is also an executive officer in the organization.
  • b.If the chair is also an executive officer, describe his or her function within the organization’s management and the reasons for this arrangement.
 P7-9 Message from the Chair
P78 Directors & Officers
102-24

Nominating and selecting the highest governance body

  • a.Nomination and selection processes for the highest governance body and its committees.
  • b.Criteria used for nominating and selecting highest governance body members, including whether and how:
    • ⅰ.Stakeholders (including shareholders) are involved;
    • ⅱ.Diversity is considered;
    • ⅲ.Independence is considered;
    • ⅳ.Expertise and experience relating to economic, environmental, and social topics are considered.
 P69-70 Corporate Governance
P78 Directors & Officers
102-25

Conflicts of interest

  • a.Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
  • b.Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
    • ⅰ.Cross-board membership;
    • ⅱ.Cross-shareholding with suppliers and other stakeholders;
    • ⅲ.Existence of controlling shareholder;
    • ⅳ.Related party disclosures.
 P69-70 Corporate Governance

Corporate website: TOP / Sustainability / Corporate Governance : Corporate Governance Guidelines
https://www.jera.co.jp/en/sustainability/governance/about
102-26

Role of highest governance body in setting purpose, values, and strategy

  • a.Highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.
 P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P61 Communication with Employees
P63 Human Rights
P64-65 Coexisting with Local Communities
P66-67 Safety and Health
P69-70 Corporate Governance
P76-77 Compliance
102-27

Collective knowledge of highest governance body

  • a.Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.
P7-9 Message from the Chair
P51-52 ESG Management
P69-70 Corporate Governance
102-28

Evaluating the highest governance body’s performance

  • a.Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics.
  • b.Whether such evaluation is independent or not, and its frequency.
  • c.Whether such evaluation is a self-assessment.
  • d.Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.
 P7-9 Message from the Chair
P69-70 Corporate Governance
102-29

Identifying and managing economic, environmental, and social impacts

  • a.Highest governance body’s role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes.
  • b.Whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.
 P25-26 Material Issues
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P61 Communication with Employees
P63 Human Rights
P64-65 Coexisting with Local Communities
P68 Stakeholder Engagement
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
102-30

Effectiveness of risk management processes

  • a.Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics.
 P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P63 Human Rights
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
102-31

Review of economic, environmental, and social topics

  • a.Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P72-74 Risk Management
102-32

Highest governance body’s role in sustainability reporting

  • a.The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered.
 P2 Editorial Policy
102-33

Communicating critical concerns

  • a.Process for communicating critical concerns to the highest governance body.
 P45-49 Response to TCFD Recommendations
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
102-34

Nature and total number of critical concerns

  • a.Total number and nature of critical concerns that were communicated to the highest governance body.
  • b.Mechanism(s) used to address and resolve critical concerns.
 There are no serious concerns.
102-35

Remuneration policies

  • a.Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
    • ⅰ.Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
    • ⅱ.Sign-on bonuses or recruitment incentive payments;
    • ⅲ.Termination payments;
    • ⅳ.Clawbacks;
    • ⅴ.Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
  • b.How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.
 Corporate website: TOP / Sustainability / Corporate Governance : Corporate Governance Guidelines
https://www.jera.co.jp/en/sustainability/governance/about
102-36

Process for determining remuneration

  • a.Process for determining remuneration.
  • b.Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
  • c.Any other relationships that the remuneration consultants have with the organization.
 Corporate website: TOP / Sustainability / Corporate Governance : Corporate Governance Guidelines
https://www.jera.co.jp/en/sustainability/governance/about
102-37

Stakeholders’ involvement in remuneration

  • a.How stakeholders’ views are sought and taken into account regarding remuneration.
  • b.If applicable, the results of votes on remuneration policies and proposals.
 Corporate website: TOP / Sustainability / Corporate Governance : Corporate Governance Guidelines
https://www.jera.co.jp/en/sustainability/governance/about
102-38

Annual total compensation ratio

  • a.Ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.
 －
102-39

Percentage increase in annual total compensation ratio

  • a.Ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.
 －

Stakeholder engagement

Code Reporting requirements Publication Pages
102-40

List of stakeholder groups

  • a.A list of stakeholder groups engaged by the organization.
 P68 Stakeholder Engagement
102-41

Collective bargaining agreements

  • a.Percentage of total employees covered by collective bargaining agreements.
 P81-82 Non-Financial Data
102-42

Identifying and selecting stakeholders

  • a.The basis for identifying and selecting stakeholders with whom to engage.
 P68 Stakeholder Engagement
102-43

Approach to stakeholder engagement

  • a.The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
 P53-55 Environment
P61 Communication with Employees
P63 Human Rights
P68 Stakeholder Engagement
102-44

Key topics and concerns raised

  • a.Key topics and concerns that have been raised through stakeholder engagement, including:
    • ⅰ.How the organization has responded to those key topics and concerns, including through its reporting;
    • ⅱ.The stakeholder groups that raised each of the key topics and concerns.
 －

Reporting practice

Code Reporting requirements Publication Pages
102-45

Entities included in the consolidated financial statements

  • a.A list of all entities included in the organization’s consolidated financial statements or equivalent documents.
  • b.Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
P84 List of Group Companies
102-46

Defining report content and topic Boundaries

  • a.An explanation of the process for defining the report content and the topic Boundaries.
  • b.An explanation of how the organization has implemented the Reporting Principles for defining report content.
 P2 Editorial Policy
102-47

List of material topics

  • a.A list of the material topics identified in the process for defining report content.
 P25-26 Material Issues
102-48

Restatements of information

  • a.The effect of any restatements of information given in previous reports, and the reasons for such restatements.
 There is no applicable matter.
102-49

Changes in reporting

  • a.Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
 There is no applicable matter.
102-50

Reporting period

  • a.Reporting period for the information provided.
P2 Editorial Policy
102-51

Date of most recent report

  • a.If applicable, the date of the most recent previous report.
 P2 Editorial Policy
102-52

Reporting cycle

  • a.Reporting cycle.
 P2 Editorial Policy
102-53

Contact point for questions regarding the report

  • a.The contact point for questions regarding the report or its contents.
 P2 Editorial Policy
102-54

Claims of reporting in accordance with the GRI Standards

  • a.The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
    • ⅰ.This report has been prepared in accordance with the GRI Standards: Core option;
    • ⅱ.This report has been prepared in accordance with the GRI Standards: Comprehensive option.
 －
102-55

GRI content index

  • a.The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
  • b.For each disclosure, the content index shall include:
    • ⅰ.The number of the disclosure (for disclosures covered by the GRI Standards);
    • ⅱ.The page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
    • ⅲ.If applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
 This GRI Content Index（Universal Standards）
102-56

External assurance

  • a.A description of the organization’s policy and current practice with regard to seeking external assurance for the report.
  • b.If the report has been externally assured:
    • ⅰ.A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
    • ⅱ.The relationship between the organization and the assurance provider;
    • ⅲ.Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.
 No external assurance.

GRI 103：Management Approach

Code Reporting requirements Publication Pages
103-1

Explanation of the material topic and its Boundary

  • a.An explanation of why the topic is material.
  • b.The Boundary for the material topic, which includes a description of:
    • ⅰ.Where the impacts occur;
    • ⅱ.The organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
  • c.Any specific limitation regarding the topic Boundary.
 P7-9 Message from the Chair
P11-14 Message from the President
P17-18 Value Creation Process
P19 JERA Zero CO2 Emissions 2050: Committed to Achieving Zero CO2 Emissions across Domestic and Overseas Operations
P20 JERA Zero CO2 Emissions 2050 Roadmap for Its Business in Japan
P21-23 Zero-Emissions Thermal Power
P25-26 Material Issues
P30 The Management Capital Behind Our Value Chain and Growth
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P61 Communication with Employees
P63 Human Rights
P64-65 Coexisting with Local Communities
P66-67 Safety and Health
P76-77 Compliance
103-2

The management approach and its components

  • a.An explanation of how the organization manages the topic.
  • b.A statement of the purpose of the management approach.
  • c.A description of the following, if the management approach includes that component:
    • ⅰ.Policies
    • ⅱ.Commitments
    • ⅲ.Goals and targets
    • ⅳ.Responsibilities
    • ⅴ.Resources
    • ⅵ.Grievance mechanisms
    • ⅶ.Specific actions, such as processes, projects, programs and initiatives
 P19 JERA Zero CO2 Emissions 2050: Committed to Achieving Zero CO2 Emissions across Domestic and Overseas Operations
P20 JERA Zero CO2 Emissions 2050 Roadmap for Its Business in Japan
P21-23 Zero-Emissions Thermal Power
P25-26 Material Issues
P30 The Management Capital Behind Our Value Chain and Growth
P31-36 Business Strategy
P37-38 Initiatives at Thermal Power Plants in Japan
P39-43 Message from the CFO on Financial Strategy
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P57 Diversity & Inclusion
P61 Communication with Employees
P63 Human Rights
P64-65 Coexisting with Local Communities
P66-67 Safety and Health
P68 Stakeholder Engagement
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance
103-3

Evaluation of the management approach

  • a.An explanation of how the organization evaluates the management approach, including:
    • ⅰ.The mechanisms for evaluating the effectiveness of the management approach;
    • ⅱ.The results of the evaluation of the management approach;
    • ⅲ.Any related adjustments to the management approach.
 P25-26 Material Issues
P39-43 Message from the CFO on Financial Strategy
P45-49 Response to TCFD Recommendations
P51-52 ESG Management
P53-55 Environment
P57 Diversity & Inclusion
P61 Communication with Employees
P63 Human Rights
P64-65 Coexisting with Local Communities
P66-67 Safety and Health
P68 Stakeholder Engagement
P69-70 Corporate Governance
P72-74 Risk Management
P76-77 Compliance