GRI Content Index（Environmental）Sustainability / Corporate Communication Book

GRI Content Index

Topic-specific Standards

GRI 301：Materials 2016

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.
 P58: Environment (Material Balance)
P95: Non-Financial Data (Environmental Data)
301-2

Recycled input materials used

  • a.Percentage of recycled input materials used to manufacture the organization's primary products and services.
 P60: Environment (Initiatives Related to Resource Recycling)
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 2016

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.
 P12: Value Creation Process
P37: Domestic Thermal Power Generation and Gas Business (Utilizing Business Capital)
P58: Environment (Material Balance)
P95: Non-Financial Data (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.
 P58: Environment (Material Balance)
P95: Non-Financial Data (Environmental Data)
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.
 P95: Non-Financial Data (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 2018

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 the organization has caused or contributed to, or that are directly linked to its operations, products, or services by its business relationships (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 approach to managing water and effluents, and how they relate to public policy and the local context of each area with water stress.
 P48-55: Climate- and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)
P58: Environment (Material Balance)
P60: Environment (Water Quality Conservation Measures :Consideration for Marine Environments)
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.
 P48-55: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)
P60: Environment (Water Quality Conservation Measures:Consideration for Marine Environments)
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.
 P58: Environment (Material Balance)
P95: Non-Financial Data (Environmental Data)
303-4

Water discharge

  • a.Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
    • 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.
 P58: Environment (Material Balance)
P95: Non-Financial Data (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 2016

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).
 P53-54 Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)
P59　 Environment (Ecosystem Conservation Initiatives)
P70-71 Coexistence and Shared Prosperity with Local Communities
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 one or more of the following:
    • ⅰ.Species affected;
    • ⅱ.Extent of areas impacted;
    • ⅲ.Duration of impacts;
    • ⅳ.Reversibility or irreversibility of the impacts.
 P53-54:P48-55 Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)
P59: Environment (Ecosystem Conservation Initiatives)
P70-71 Coexistence and Shared Prosperity with Local Communities
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.
 P53-54: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)
P70-71 Coexistence and Shared Prosperity with Local Communities
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
 P53-54: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)

GRI 305：Emissions 2016

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.
 P58: Environment (Material Balance)
P93: Financial and Non-Financial Highlights (Non-Financial Information)
P95-96: Non-Financial Data (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.
 P58: Environment (Material Balance)
P95-96: Non-Financial Data (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.Standards, methodologies, assumptions, and/or calculation tools used.
 P58: Environment (Material Balance)
P95-96: Non-Financial Data (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.
 P92: Financial and Non-Financial Highlights
P95-96 Non-Financial Data (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.
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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.
 P58: Environment (Material Balance)
P59: Environment (Ecosystem Conservation Initiatives)
P95: Non-Financial Data (Environmental Data)

GRI 306：Waste 2020

Code Reporting requirements Publication Pages
306-1

Waste generation and significant waste-related impacts

  • a.For the organization’s significant actual and potential waste-related impacts, a description of:
    • ⅰ.the inputs, activities, and outputs that lead or could lead to these impacts;
    • ⅱ.whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.
 P54: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations)
P60: Environment （Initiatives Related to Resource Recycling, State of Waste Treatment Facility Maintenance)
306-2

Management of significant waste-related impacts

  • a.Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
  • b.If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
  • c.The processes used to collect and monitor waste-related data.
 P54: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations.)
P60: Environment （Initiatives Related to Resource Recycling, State of Waste Treatment Facility Maintenance)
306-3

Waste generated

  • a.Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
  • b.Contextual information necessary to understand the data and how the data has been compiled.
 P58: Environment (Material Balance)
P95: Non-Financial Data (Environmental Data)
306-4

Waste diverted from disposal

  • a.Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste.
  • b.Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
    • ⅰ.Preparation for reuse;
    • ⅱ.Recycling;
    • ⅲ.Other recovery operations.
  • c.Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
    • ⅰ.Preparation for reuse;
    • ⅱ.Recycling;
    • ⅲ.Other recovery operations.
  • d.For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
    • ⅰ.onsite;
    • ⅱ.offsite.
  • e.Contextual information necessary to understand the data and how the data has been compiled.
 P60: Environment (Initiatives Related to Resource Recycling)
P95: Non-Financial Data (Environmental Data)
306-5

Waste directed to disposal

  • a.Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste.
  • b.Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
    • ⅰ.Incineration (with energy recovery);
    • ⅱ.Incineration (without energy recovery);
    • ⅲ.Landfilling;
    • ⅳ.Other disposal operations.
  • c.Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
    • ⅰ.Incineration (with energy recovery);
    • ⅱ.Incineration (without energy recovery);
    • ⅲ.Landfilling;
    • ⅳ.Other disposal operations.
  • d.For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
    • ⅰ.onsite;
    • ⅱ.offsite.
  • e.Contextual information necessary to understand the data and how the data has been compiled.
 P58: Environment (Material Balance)
P60: Environment (State of Waste Treatment Facility Maintenance)
P95: Non-Financial Data (Environmental Data)

GRI 308：Supplier Environmental Assessment 2016

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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