GRI Content Index（Economic）Sustainability / Corporate Communication Book

GRI Content Index

Topic-specific Standards

GRI 201：Economic Performance 2016

Code Reporting requirements Publication Pages
201-1

Direct economic value generated and distributed

  • a.Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
    • ⅰ.Direct economic value generated: revenues;
    • ⅱ.Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
    • ⅲ.Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.
  • b.Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
 P03: At a Glance
P12: Value Creation Process
P22–25: Message from the CFO
P92: Financial and Non-Financial Highlights
P94: Financial Data
201-2

Financial implications and other risks and opportunities due to climate change

  • a.Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
    • ⅰ.a description of the risk or opportunity and its classification as either physical, regulatory, or other;
    • ⅱ.a description of the impact associated with the risk or opportunity;
    • ⅲ.the financial implications of the risk or opportunity before action is taken;
    • ⅳ.the methods used to manage the risk or opportunity;
    • ⅴ.the costs of actions taken to manage the risk or opportunity.
 P48-55: Climate-and Nature-related
Disclosures (Response to TCFD and TNFD Recommendations)
201-3

Defined benefit plan obligations and other retirement plans

  • a.If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities.
  • b.If a separate fund exists to pay the plan’s pension liabilities:
    • ⅰ.the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them;
    • ⅱ.the basis on which that estimate has been arrived at;
    • ⅲ.when that estimate was made.
  • c.If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
  • d.Percentage of salary contributed by employee or employer.
  • e.Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.
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201-4

Financial assistance received from government

  • a.Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
    • ⅰ.tax relief and tax credits;
    • ⅱ.subsidies;
    • ⅲ. investment grants, research and development grants, and other relevant types of grant;
    • ⅳ.awards;
    • ⅴ.royalty holidays;
    • ⅵ.financial assistance from Export Credit Agencies (ECAs);
    • ⅶ.financial incentives;
    • ⅷ.other financial benefits received or receivable from any government for any operation.
  • b.The information in 201-4-a by country.
  • c.Whether, and the extent to which, any government is present in the shareholding structure.
 — (Not disclosed due to the potential of breaching confidentiality obligations with the government.)

GRI 202：Market Presence 2016

Code Reporting requirements Publication Pages
202-1

Ratios of standard entry level wage by gender compared to local minimum wage

  • a.When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.
  • b.When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.
  • c.Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
  • d.The definition used for ‘significant locations of operation’.
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202-2

Proportion of senior management hired from the local community

  • a.Percentage of senior management at significant locations of operation that are hired from the local community.
  • b.The definition used for ‘senior management’.
  • c.The organization’s geographical definition of ‘local’.
  • d.The definition used for ‘significant locations of operation’.
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GRI 203: Indirect Economic Impacts 2016

Code Reporting requirements Publication Pages
203-1

Infrastructure investments and services supported

  • a.Extent of development of significant infrastructure investments and services supported.
  • b.Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
  • c.Whether these investments and services are commercial, in-kind, or pro bono engagements.
 P70-71: Coexistence and Shared Prosperity with Local
P97: Non-Financial Data (Social Data)
203-2

Significant indirect economic impacts

  • a.Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
  • b.Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
 P70-71: Coexistence and Shared Prosperity with Local

GRI 204：Procurement Practices 2016

Code Reporting requirements Publication Pages
204-1

Proportion of spending on local suppliers

  • a.Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
  • b.The organization’s geographical definition of ‘local’.
  • c.The definition used for ‘significant locations of operation’.
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GRI 205: Anti-corruption 2016

Code Reporting requirements Publication Pages
205-1

Operations assessed for risks related to corruption

  • a.Total number and percentage of operations assessed for risks related to corruption.
  • b.Significant risks related to corruption identified through the risk assessment.
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205-2

Communication and training about anti-corruption policies and procedures

  • a.Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region.
  • b.Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
  • c.Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations.
  • d.Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
  • e.Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
 P88-90: Compliance
205-3

Confirmed incidents of corruption and actions taken

  • a.Total number and nature of confirmed incidents of corruption.
  • b.Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
  • c.Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
  • d.Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
 P97: Non-Financial Data (Governance Data)

GRI 206: Anti-competitive Behavior 2016

Code Reporting requirements Publication Pages
206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

  • a.Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
  • b.Main outcomes of completed legal actions, including any decisions or judgements.
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GRI 207: Tax 2019

Code Reporting requirements Publication Pages
207-1

Approach to tax

  • a.A description of the approach to tax, including:
    • ⅰ.whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
    • ⅱ.the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review;
    • ⅲ.the approach to regulatory compliance;
    • ⅳ.how the approach to tax is linked to the business and sustainable development strategies of the organization.
 Tax Policy
https://www.jera.co.jp/en/sustainability/compliance/taxpolicy
207-2

Tax governance, control, and risk management

  • a.A description of the tax governance and control framework, including:
    • ⅰ.the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
    • ⅱ.how the approach to tax is embedded within the organization;
    • ⅲ.the approach to tax risks, including how risks are identified, managed, and monitored;
    • ⅳ.how compliance with the tax governance and control framework is evaluated.
  • b.A description of the mechanisms to raise concerns about the organization’s business conduct and the organization’s integrity in relation to tax.
  • c.A description of the assurance process for disclosures on tax including, if applicable, a link or reference to the external assurance report(s) or assurance statement(s).
 Tax Policy
https://www.jera.co.jp/en/sustainability/compliance/taxpolicy
207-3

Stakeholder engagement and management of concerns related to tax

  • a.A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including:
    • ⅰ.the approach to engagement with tax authorities;
    • ⅱ.the approach to public policy advocacy on tax;
    • ⅲ.the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.
 Tax Policy
https://www.jera.co.jp/en/sustainability/compliance/taxpolicy