GRI Content Index（Social）Sustainability / Corporate Communication Book

GRI Content Index

Topic-specific Standards

GRI 401：★Employment (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
401-1

New employee hires and employee turnover

  • a.Total number and rate of new employee hires during the reporting period, by age group, gender and region.
  • b.Total number and rate of employee turnover during the reporting period, by age group, gender and region.
 P82 Non-Financial Data (Social Data)
401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

  • a.Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
    • ⅰ.Life insurance;
    • ⅱ.Health care;
    • ⅲ.Disability and invalidity coverage;
    • ⅳ.Parental leave;
    • ⅴ.Retirement provision;
    • ⅵ.Stock ownership;
    • ⅶ.Others.
  • b.The definition used for ‘significant locations of operation’.
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401-3

Parental leave

  • a.Total number of employees that were entitled to parental leave, by gender.
  • b.Total number of employees that took parental leave, by gender.
  • c.Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
  • d.Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
  • e.Return to work and retention rates of employees that took parental leave, by gender.
 P62 JERA Work Design (Feature Promoting Paternity Leave)
P82 Non-Financial Data (Social Data)

GRI 402：Labor/Management Relations (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
402-1

Minimum notice periods regarding operational changes

  • a.Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them.
  • b.For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.
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GRI 403：★Occupational Health and Safety (2018)

Update 27 January, 2023

Code Reporting requirements Publication Pages
403-1

Occupational health and safety management system

  • a.A statement of whether an occupational health and safety management system has been implemented, including whether:
    • ⅰ.the system has been implemented because of legal requirements and, if so, a list of the requirements.
    • ⅱ.the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.
  • b.A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.
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403-2

Hazard identification, risk assessment, and incident investigation

  • a.A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
    • ⅰ.how the organization ensures the quality of these processes, including the competency of persons who carry them out.
    • ⅱ.how the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
  • b.A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
  • c.A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
  • d.A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.
 P66-67 Safety and Health
403-3

Occupational health services

  • a.A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’access to them.
 P66-67 Safety and Health
403-4

Worker participation, consultation, and communication on occupational health and safety

  • a.A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
  • b.Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.
 P66-67 Safety and Health

GRI 404：★Training and Education (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
404-1

Average hours of training per year per employee

  • a.Average hours of training that the organization’s employees have undertaken during the reporting period, by:
    • ⅰ.Gender;
    • ⅱ.Employee category.
 P82 Non-Financial Data (Social Data)
404-2

Programs for upgrading employee skills and transition assistance programs

  • a.Type and scope of programs implemented and assistance provided to upgrade employee skills.
  • b.Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
 P56 Talent Development
404-3

Percentage of employees receiving regular performance and career development reviews

  • a.Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.
 P56 Talent Development

GRI 405：★Diversity and Equal Opportunity (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
405-1

Diversity of governance bodies and employees

  • a.Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
    • ⅰ.Gender;
    • ⅱ.Age group: under 30 years old, 30-50 years old, over 50 years old;
    • ⅲ.Other indicators of diversity where relevant (such as minority or vulnerable groups).
  • b.Percentage of employees per employee category in each of the following diversity categories:
    • ⅰ.Gender;
    • ⅱ.Age group: under 30 years old, 30-50 years old, over 50 years old;
    • ⅲ.Other indicators of diversity where relevant (such as minority or vulnerable groups).
 P6 Financial and Non-Financial Highlights (Non-Financial)
P78 Directors & Officers
P82 Non-Financial Data (Social Data, Governance Data)
405-2

Ratio of basic salary and remuneration of women to men

  • a.Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
  • b.The definition used for ‘significant locations of operation’.
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GRI 406：★Non-discrimination (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
406-1

Incidents of discrimination and corrective actions taken

  • a.Total number of incidents of discrimination during the reporting period.
  • b.Status of the incidents and actions taken with reference to the following:
    • ⅰ.Incident reviewed by the organization;
    • ⅱ.Remediation plans being implemented;
    • ⅲ.Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
    • ⅳ.Incident no longer subject to action.
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GRI 407：Freedom of Association and Collective Bargaining (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

  • a.Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:
    • ⅰ.Type of operation (such as manufacturing plant) and supplier;
    • ⅱ.Countries or geographic areas with operations and suppliers considered at risk.
  • b.Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.
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GRI 408：★Child Labor (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
408-1

Operations and suppliers at significant risk for incidents of child labor

  • a.Operations and suppliers considered to have significant risk for incidents of:
    • ⅰ.Child labor;
    • ⅱ.Young workers exposed to hazardous work.
  • b.Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
    • ⅰ.Type of operation (such as manufacturing plant) and supplier;
    • ⅱ.Countries or geographic areas with operations and suppliers considered at risk.
  • c.Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.
 P36 O&M Engineering (Procurement)
P77 Compliance (Fair and Just Trade with Suppliers (CSR- and ESG-Based Responsible Procurement), Whistleblower System and Harassment Consultation Hotline)

GRI 409：★Forced or Compulsory Labor (2016)

Update 27 January,2023

Code Reporting requirements Publication Pages
409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

  • a.Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:
    • ⅰ.Type of operation (such as manufacturing plant) and supplier;
    • ⅱ.Countries or geographic areas with operations and suppliers considered at risk.
  • b.Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.
 P36 O&M Engineering (Procurement)
P77 Compliance (Fair and Just Trade with Suppliers (CSR- and ESG-Based Responsible Procurement))

GRI 410：Security Practices (2016)

Update 27 January,2023

Code Reporting requirements Publication Pages
410-1

Security personnel trained in human rights policies or procedures

  • a.Percentage of security personnel who have received formal training in the organization’s human rights policies or specific procedures and their application to security.
  • b.Whether training requirements also apply to third-party organizations providing security personnel.
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GRI 411：Rights of Indigenous Peoples (2016)

Update 27 January,2023

Code Reporting requirements Publication Pages
411-1

Incidents of violations involving rights of indigenous peoples

  • a.Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period.
  • b.Status of the incidents and actions taken with reference to the following:
    • ⅰ.Incident reviewed by the organization;
    • ⅱ.Remediation plans being implemented;
    • ⅲ.Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
    • ⅳ.Incident no longer subject to action.
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GRI 412：★Human Rights Assessment (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
412-1

Operations that have been subject to human rights reviews or impact assessments

  • a.Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.
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412-2

Employee training on human rights policies or procedures

  • a.Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
  • b.Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.
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412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

  • a.Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
  • b.The definition used for ‘significant investment agreements’.
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GRI 413：★Local Communities (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
413-1

Operations with local community engagement, impact assessments, and development programs

  • a.Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
    • ⅰ.Social impact assessments, including gender impact assessments, based on participatory processes;
    • ⅱ.Environmental impact assessments and ongoing monitoring;
    • ⅲ.Public disclosure of results of environmental and social impact assessments;
    • ⅳ.Local community development programs based on local communities’ needs;
    • ⅴ.Stakeholder engagement plans based on stakeholder mapping;
    • ⅵ.Broad based local community consultation committees and processes that include vulnerable groups;
    • ⅶ.Works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
    • ⅷ.Formal local community grievance processes.
P64-65 Coexisting with Local Communities
P68 Stakeholder Engagement
413-2

Operations with significant actual and potential negative impacts on local communities

  • a.Operations with significant actual and potential negative impacts on local communities, including:
    • ⅰ.The location of the operations;
    • ⅱ.The significant actual and potential negative impacts of operations.
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GRI 414：★Supplier Social Assessment (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
414-1

New suppliers that were screened using social criteria

  • a.Percentage of new suppliers that were screened using social criteria.
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414-2

Negative social impacts in the supply chain and actions taken

  • a.Number of suppliers assessed for social impacts.
  • b.Number of suppliers identified as having significant actual and potential negative social impacts.
  • c.Significant actual and potential negative social impacts identified in the supply chain.
  • d.Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
  • e.Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
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GRI 415：Public Policy (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
415-1

Political contributions

  • a.Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
  • b.If applicable, how the monetary value of in-kind contributions was estimated.
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GRI 416：★Customer Health and Safety (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
416-1

Assessment of the health and safety impacts of product and service categories

  • a.Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
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416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

  • a.Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
    • ⅰ.Incidents of non-compliance with regulations resulting in a fine or penalty;
    • ⅱ.Incidents of non-compliance with regulations resulting in a warning;
    • ⅲ.Incidents of non-compliance with voluntary codes.
  • b.If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
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GRI 417：Marketing and Labeling (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
417-1

Requirements for product and service information and labeling

  • a.Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling:
    • ⅰ.The sourcing of components of the product or service;
    • ⅱ.Content, particularly with regard to substances that might produce an environmental or social impact;
    • ⅲ.Safe use of the product or service;
    • ⅳ.Disposal of the product and environmental or social impacts;
    • ⅴ.Other (explain).
  • b.Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
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417-2

Incidents of non-compliance concerning product and service information and labeling

  • a.Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
    • ⅰ.Incidents of non-compliance with regulations resulting in a fine or penalty;
    • ⅱ.Incidents of non-compliance with regulations resulting in a warning;
    • ⅲ.Incidents of non-compliance with voluntary codes.
  • b.If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
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417-3

Incidents of non-compliance concerning marketing communications

  • a.Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:
    • ⅰ.Incidents of non-compliance with regulations resulting in a fine or penalty;
    • ⅱ.Incidents of non-compliance with regulations resulting in a warning;
    • ⅲ.Incidents of non-compliance with voluntary codes.
  • b.If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
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GRI 418：★Customer Privacy (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

  • a.Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
    • ⅰ.Complaints received from outside parties and substantiated by the organization;
    • ⅱ.Complaints from regulatory bodies.
  • b.Total number of identified leaks, thefts, or losses of customer data.
  • c.If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.
 P82 Non-Financial Data (Governance Data)

GRI 419：★Socioeconomic Compliance (2016)

Update 27 January, 2023

Code Reporting requirements Publication Pages
419-1

Non-compliance with laws and regulations in the social and economic area

  • a.Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area 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 laws and/or regulations, a brief statement of this fact is sufficient.
  • c.The context against which significant fines and non-monetary sanctions were incurred.
 P82 Non-Financial Data (Governance Data)