GRI Content Index（Universal Standards）Sustainability / Integrated Report
GRI Content Index
- Universal Standards
- List of material topics
Topic-specific Standards
Unless otherwise specified, the page references indicate the relevant sections of the JERA Integrated Report 2025.
Integrated Report 2025
| Statement on the Use of GRI Standards | JERA Co., Inc. has reported the information listed in this index with reference to the GRI Standards concerning the period from April 1, 2024 to March 31, 2025. |
| GRI 1 used: | GRI 1: Foundation 2021 |
GRI2: General Disclosures 2021
The organization and its reporting practices
| Code | Reporting requirements | Publication Pages |
|---|---|---|
| 2-1 | Organization Details | P04: At a Glance P99: Corporate Overview P100: Main Overseas Businesses |
| 2-2 | Entities included in the organization’s sustainability reporting | P01: Table of Contents |
| 2‑3 | Reporting period, frequency and contact point | P01: Table of Contents |
| 2‑4 | Restatements of information | P93: Financial and Pre-Financial Highlights P95: Financial Data P96-97: Pre-Financial Data (Environmental Data / Social Data) |
| 2‑5 | External assurance | Independent Assurance Report |
Activities and workers
| Code | Reporting requirements | Publication Pages |
|---|---|---|
| 2‑6 | Activities, value chain and other business relationships | P04: At a Glance P31: JERA's Value Chain and Reporting Segments P99: Thermal Power Plants in Japan P100: Main Overseas Businesses |
| 2-7 | Employees | P04: At a Glance P60:Human Capital(Our People) P97-98: Pre-Financial Data (Social Data) |
| 2-8 | Workers who are not employees | ー |
Governance
| Code | Reporting requirements | Publication Pages |
|---|---|---|
| 2-9 | Governance structure and composition | P74-76: Corporate Governance P78-79: Directors & Officers P94 Financial and Pre-Financial Highlights P98 Pre-Financial Date(Governance Date) |
| 2-10 | Nomination and selection of the highest governance body | P75: Corporate Governance（Role of the Nomination and Compensation Committee and its Discussion Topics） |
| 2-11 | Chair of the highest governance body | P07-08: Message from the Global CEO and Chair P74-76: Corporate Governance P78-79: Directors & Officers P81: Message from Outside Directors |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | P41: Sustainability Management (Sustainability Promotion System) P47: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations) P69: Safety (Safety Promotion System) P72: Social and Relationship Capital (Coexistence and Shared Prosperity with Local Communities) P74-76: Corporate Governance P82-85: Risk Management P86: Information Security P87: Compliance P90: Human Rights (JERA Group Human Rights Policy and Structure) |
| 2-13 | Delegation of responsibility for managing impacts | P41: Sustainability Management (Sustainability Promotion System) P47: Climate- and Nature-related Disclosures (Response to TCFD and TNFD Recommendations) P69: Safety (Safety Promotion System) P72: Social and Relationship Capital (Coexistence and Shared Prosperity with Local Communities) P82-85: Risk Management P86: Information Security P87: Compliance (Compliance Promotion System) P90: Human Rights (JERA Group Human Rights Policy and Structure) |
| 2-14 | Role of the highest governance body in sustainability reporting | P41: Sustainability Management (Sustainability Promotion System) |
| 2-15 | Conflicts of interest | P74: Corporate Governance (Fundamental Approach)
https://www.jera.co.jp/en/sustainability/governance/about(Corporate Governance Guidelines）
|
| 2-16 | Communication of critical concerns | P74-76: Corporate Governance P82-85: Risk Management P87-89: Compliance |
| 2-17 | Collective knowledge of the highest governance body | P75-76: Corporate Governance (Support for Directors / Evaluating Board Effectiveness) |
| 2-18 | Evaluation of the performance of the highest governance body | P76: Corporate Governance (Evaluating Board Effectiveness) |
| 2-19 | Remuneration policies | P76: Corporate Governance（Compensation Structure for Officers） (Corporate Governance Guidelines) |
| 2-20 | Process to determine remuneration | P76: Corporate Governance（Compensation Structure for Officers） (Corporate Governance Guidelines) |
| 2-21 | Annual total compensation ratio | — (Not disclosed due to the potential of breaching confidentiality obligations with employees.) |
Strategy, policies and practices
| Code | Reporting requirements | Publication Pages |
|---|---|---|
| 2-22 | Statement on sustainable development strategy | P07-08: Message from the Global CEO and Chair P09-10: Message from the President, Director, CEO and COO |
| 2-23 | Policy commitments | P41: Sustainability Management (JERA Group Sustainability Policy) P47-56: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations) P90: Human Rights (JERA Group Human Rights Policy and Structure) |
| 2-24 | Embedding policy commitments | P41-44: Sustainability Management P47-56: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations) P74-76: Corporate Governance P90-91: Human Rights |
| 2-25 | Processes to remediate negative impacts | P87-89: Compliance P90-91: Human Rights |
| 2-26 | Mechanisms for seeking advice and raising concerns | P87-89: Compliance P90-91: Human Rights |
| 2-27 | Compliance with laws and regulations | P46: Natural Capital (Compliance with Environmental Legislation) P88: Compliance (Whistleblower System) P96 Pre-Financial Date(Environmental Date） P98 Pre-Financial Date(Governance Date） |
| 2-28 | Membership associations | P47-56: Climate-and Nature-related Disclosures (Response to TCFD and TNFD Recommendations) |
Stakeholder engagement
| Code | Reporting requirements | Publication Pages |
|---|---|---|
| 2-29 | Approach to stakeholder engagement | P71: Social and Relationship Capital (Stakeholder Engagement) |
| 2-30 | Collective bargaining agreements | ー |
GRI3: Material Topics 2021
| Code | Reporting requirements | Publication Pages |
|---|---|---|
| 3-1 | Process to determine material topics | How We Set Material Issues |
| 3-2 | List of material topics | P42-43: Sustainability Management (Material Issues and Pre-Financial KPIs) |
| 3-3 | Management of material topics | P41-44: Sustainability Management P45-46: Natural Capital P47-56: Climate- and Nature-related Disclosures (Response to TCFD and TNFD Recommendations) P67-70: Safety P72: Social and Relationship Capital (Coexistence and Shared Prosperity with Local Communities) P82-85: Risk Management P86: Information Security P87-89: Compliance P90-91: Human Rights |