GRI standards comparison table
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Common standards (GRI2/3)
| GRI Standard | Disclosure matters | Publication location | |
|---|---|---|---|
| GRI 3: Material items 2021 | 3-1 | Material item decision process | Past activities related to materiality |
| 3-2 | List of material items | Materiality of J-OIL MILLS (Things we value) | |
| 3-3 | Management of material items | J-OIL MILLS report | |
Standard by item (economy)
| GRI Standard | Disclosure matters | Publication location | |
|---|---|---|---|
| GRI201: Economic Performance 2016 | 201-1 | Direct economic value created and distributed |
Securities report Performance/financial highlights Contribution to and cooperation with local communities ESG data |
| 201-2 | Financial impacts and other risks and opportunities from climate change |
Securities report Response to TCFD recommendations |
|
| 201-3 | Defined benefit pension plan contributions and other retirement benefits plans | Securities report | |
| 201-4 | Financial support received from the government | ||
| GRI202: Presence in the local economy 2016 | 202-1 | Ratio of standard new employee salary to regional minimum wage (by gender) | |
| 202-2 | Percentage of senior management hired from local communities | ||
| GRI203: Indirect economic impact 2016 | 203-1 | Infrastructure investment and support services | Contribution to and cooperation with local communities |
| 203-2 | Significant indirect economic impact | ||
| GRI204: Procurement practices 2016 | 204-1 | Percentage of spending on local suppliers | |
| GRI205: Anti-corruption 2016 | 205-1 | Business establishments that conduct risk assessments related to corruption |
risk management compliance |
| 205-2 | Communication and training on anti-corruption policies and procedures |
risk management compliance |
|
| 205-3 | Confirmed cases of corruption and measures taken | ESG data | |
| GRI206: Anti-competitive conduct 2016 | 206-1 | Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices | ESG data |
| GRI207: Tax 2019 | |||
| 207-1 | Approach to tax | ||
| 207-2 | Tax governance, administration and risk management | ||
| 207-3 | Addressing tax-related stakeholder engagement and concerns | ||
| 207-4 | Country report | ||
Standards by item (environment)
| GRI Standard | Disclosure matters | Publication location | |
|---|---|---|---|
| GRI301: Raw materials 2016 | 301-1 | Weight or volume of raw materials used | J-OIL MILLS report |
| 301-2 | Recycled materials used |
ESG data Waste reduction and recycling containers and packaging |
|
| 301-3 | Recycled products and packaging |
ESG data Waste reduction and recycling containers and packaging |
|
| GRI302: Energy 2016 | 302-1 | Energy consumption within the organization | ESG data |
| 302-2 | Energy consumption outside the organization | ||
| 302-3 | Energy intensity | ||
| 302-4 | Reduce energy consumption | ESG data | |
| 302-5 | Reducing the energy requirements of products and services | ||
| GRI303: Water and wastewater 2018 | 303-1 | Interaction with water as a shared resource | Resources and cultivated land |
| 303-2 | Management of impacts related to wastewater | Resources and cultivated land | |
| 303-3 | water intake | ESG data | |
| 303-4 | drainage | ESG data | |
| 303-5 | water consumption |
ESG data Ensuring sustainability of resources and cultivated land |
|
| GRI304: Biodiversity 2016 | 304-1 | Business sites owned, leased, or managed in protected areas, areas that are not protected areas but have high biodiversity value, or areas adjacent to these areas. | Biodiversity conservation |
| 304-2 | Significant impact of activities, products and services on biodiversity | Biodiversity conservation | |
| 304-3 | Habitat protection and restoration | Biodiversity conservation | |
| 304-4 | Species on the IUCN Red List and National Conservation Species List living in areas affected by the project | ||
| GRI305: Emissions to the atmosphere 2016 | 305-1 | Direct greenhouse gas (GHG) emissions (Scope 1) |
ESG data Third party verification |
| 305-2 | Indirect greenhouse gas (GHG) emissions (Scope 2) |
ESG data Third party verification |
|
| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) |
ESG data Third party verification |
|
| 305-4 | Greenhouse gas (GHG) emission intensity | ESG data | |
| 305-5 | Reducing greenhouse gas (GHG) emissions |
ESG data Greenhouse gas (GHG) reduction |
|
| 305-6 | Emissions of ozone depleting substances (ODS) | Greenhouse gas (GHG) reduction | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
ESG data Mitigation and adaptation to climate change |
|
| GRI306: Waste 2020 | 306-1 | Significant waste generation and waste-related impacts | Waste reduction and recycling |
| 306-2 | Managing significant waste-related impacts | Waste reduction and recycling | |
| 306-3 | Waste generated | ESG data | |
| 306-4 | waste not disposed of | ESG data | |
| 306-5 | disposed of waste | ESG data | |
| GRI307: Environmental Compliance 2016 | 307-1 | Violation of environmental laws and regulations | Not applicable ESG data |
| GRI308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers selected based on environmental standards |
sustainable sourcing supply chain management |
| 308-2 | Negative environmental impact in the supply chain and measures taken |
sustainable sourcing supply chain management |
|
Standards by item (society)
| GRI Standard | Disclosure matters | Publication location | |
|---|---|---|---|
| GRI401: Employment 2016 | 401-1 | Hiring and leaving employees | ESG data |
| 401-2 | Allowances provided to regular employees but not to non-regular employees | ||
| 401-3 | Childcare leave | ESG data | |
| GRI402: Labor-Management Relations 2016 | 402-1 | Occupational safety and health management system | Although stipulated in the labor-management agreement, it is not disclosed as it is confidential information. |
| GRI403: Occupational Safety and Health 2018 | 403-1 | Occupational safety and health management system | Occupational safety and health |
| 403-2 | Hazard identification, risk assessment, accident investigation | J-OIL MILLS report | |
| 403-3 | occupational health services | ||
| 403-4 | Worker participation, consultation and communication in occupational safety and health | Occupational safety and health policy | |
| 403-5 | Worker training on occupational safety and health | Occupational safety and health | |
| 403-6 | Improving worker health | Enhancing health and productivity management | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked to business relationships | Occupational safety and health | |
| 403-8 | Workers covered by the occupational safety and health management system | Occupational safety and health | |
| 403-9 | work-related injuries | ESG data | |
| 403-10 | Work-related illnesses and poor health | ESG data | |
| GRI404: Training and Education 2016 | 404-1 | Average annual training hours per employee | ESG data |
| 404-2 | Employee Skills Improvement Program and Transition Assistance Program |
Thoughts on organizations and human resources human resource development |
|
| 404-3 | Percentage of employees who receive regular reviews of their performance and career development |
Thoughts on organizations and human resources human resource development |
|
| GRI405: Diversity and Equal Opportunities 2016 |
405-1 | Governance bodies and workforce diversity |
Diversity and Inclusion ESG data risk management |
| 405-2 | Ratio of basic salary and total remuneration between men and women | ESG data | |
| GRI406: Non-discrimination 2016 | 406-1 | Cases of discrimination and remedies taken | |
| GRI407: Freedom of Association and Collective Bargaining 2016 | 407-1 | Operations and suppliers where freedom of association and collective bargaining rights may be at risk |
respect for human rights supply chain management |
| GRI408: Child Labor 2016 | 408-1 | Operations and suppliers at significant risk for child labor incidents |
respect for human rights human rights policy supply chain management |
| GRI409: Forced Labor 2016 | 409-1 | Operations and suppliers at significant risk for forced labor cases |
respect for human rights human rights policy supply chain management |
| GRI410: Security Practices 2016 | 410-1 | Security personnel trained in human rights policies and procedures | |
| GRI411: Rights of Indigenous Peoples 2016 | 411-1 | Cases of violation of the rights of indigenous peoples | |
| GRI412: Human Rights Assessment 2016 | 412-1 | Business sites subject to human rights reviews and impact evaluations | Respect for human rights |
| 412-2 | Employee training on human rights policies and procedures | J-OIL MILLS report | |
| 412-3 | Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening | ||
| GRI413: Local Community 2016 | 413-1 | Businesses with local community engagement, impact evaluation, and development programs | Contribution to and cooperation with local communities |
| 413-2 | Businesses that have a significant negative impact (actual or potential) on the local community | ||
| GRI414: Supplier Social Assessment 2016 | 414-1 | New suppliers selected based on social criteria |
Sustainable procurement policy/procurement standards Palm oil procurement policy soybean procurement policy |
| 414-2 | Negative social impact in the supply chain and measures taken | supply chain management ESG data |
|
| GRI415: Public Policy 2016 | 415-1 | political donations | |
| GRI416: Customer Safety and Health 2016 | 416-1 | Assessing the health and safety impact of product and service categories |
Food safety and security Pursuit of safety and security |
| 416-2 | Examples of violations related to the safety and health impact of products and services | Not applicable | |
| GRI417: Marketing and Labeling 2016 | 417-1 | Product and service information and labeling requirements |
Food safety and security Pursuit of safety and security Customer consultation room |
| 417-2 | Cases of violations regarding product and service information and labeling |
Food safety and security Pursuit of safety and security |
|
| 417-3 | Examples of violations related to marketing communications | Not applicable | |
| GRI418: Customer Privacy 2016 | 418-1 | Complaints Substantiated Regarding Violation of Customer Privacy and Loss of Customer Data | Not applicable |
| GRI419: Socio-economic compliance 2016 | 419-1 | Violation of laws and regulations in the socio-economic field | Not applicable ESG data |