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GRI Guideline Comparison Table

General Disclosures

GRI2：General Disclosures 2021

1. The organization and its reporting practices
Disclosure Items
2-1
Organizational details
2-2
Entities included in the organization’s sustainability reporting
2-3
Reporting period, frequency and contact point
2-4
Restatements of information
 
2-5
External assurance
2. Activities and workers
Disclosure Items
2-6
Activities, value chain and other business relationships
2-7
Employees
2-8
Workers who are not employees
3. Governance
Disclosure Items
2-9
Governance structure and composition
2-10
Nomination and selection of the highest governance body
2-11
Chair of the highest governance body
2-12
Role of the highest governance body in overseeing the management of impacts
2-13
Delegation of responsibility for managing impacts
2-14
Role of the highest governance body in sustainability reporting
2-15
Conflicts of interest
2-16
Communication of critical concerns
2-17
Collective knowledge of the highest governance body
2-18
Evaluation of the performance of the highest governance body
2-19
Remuneration policies
2-20
Process to determine remuneration
2-21
Annual total compensation ratio
 
4. Strategy, policies and practices
Disclosure Items
2-22
Statement on sustainable development strategy
2-23
Policy commitments
2-24
Embedding policy commitments
2-25
Processes to remediate negative impacts
2-26
Mechanisms for seeking advice and raising concerns
2-27
Compliance with laws and regulations
2-28
Membership associations
5. Stakeholder engagement
Disclosure Items
2-29
Approach to stakeholder engagement
2-30
Collective bargaining agreements

GRI3：Material Topics 2021

Disclosure Items
3-1
Process to determine material topics
3-2
List of material topics
3-3
Management of material topics

Economic

GRI 201：Economic Performance 2016

Disclosure Items
201-1
Direct economic value generated and distributed
201-2
Financial implications and other risks and opportunities due to climate change
201-3
Defined benefit plan obligations and other retirement plans

  • Securities Report
201-4
Financial assistance received from government

  • Securities Report

GRI 202：Market Presence 2016

Disclosure Items
202-1
Ratios of standard entry level wage by gender compared to local minimum wage

  • Securities Report
202-2
Proportion of senior management hired from the local community

GRI 203：Indirect Economic Impacts 2016

Disclosure Items
203-1
Infrastructure investments and services supported
203-2
Significant indirect economic impacts

GRI 204：Procurement Practices 2016

Disclosure Items
204-1
Proportion of spending on local suppliers

GRI 205：Anti-corruption 2016

Disclosure Items
205-1
Operations assessed for risks related to corruption
205-2
Communication and training about anti-corruption policies and procedures
205-3
Confirmed incidents of corruption and actions taken

GRI 206：Anti-competitive Behavior 2016

Disclosure Items
206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

GRI207：Tax2019

Disclosure Items
207-1
Approach to tax
207-2
Tax governance, control, and risk management
207-3
Stakeholder engagement and management of concerns related to tax
207-4
Country-by-country reporting

Environmental

GRI 301：Materials 2016

Disclosure Items
301-1
Materials used by weight or volume
301-2
Recycled input materials used
301-3
Reclaimed products and their packaging materials

GRI 302：Energy 2016

Disclosure Items
302-1
Energy consumption within the organization
302-2
Energy consumption outside of the organization
302-3
Energy intensity
302-4
Reduction of energy consumption
302-5
Reductions in energy requirements of products and services

GRI 303：Water and Effluents 2018

Disclosure Items
303-1
Interactions with water as a shared resource
303-2
Management of water discharge-related impacts
303-3
Water withdrawal
303-4
Water discharge
303-5
Water consumption

GRI 304：Biodiversity 2016

Disclosure Items
304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2
Significant impacts of activities, products, and services on biodiversity
304-3
Habitats protected or restored
304-4
IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 305：Emissions 2016

Disclosure Items
305-1
Direct (Scope 1) GHG emissions
305-2
Energy indirect (Scope 2) GHG emissions
305-3
Other indirect (Scope 3) GHG emissions
305-4
GHG emissions intensity
305-5
Reduction of GHG emissions
305-6
Emissions of ozone-depleting substances (ODS)
305-7
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

GRI 306：Waste 2020

Disclosure Items
306-1
Waste generation and significant waste-related impacts
306-2
Management of significant waste-related impacts
306-3
Waste generated
306-4
Waste diverted from disposal
306-5
Waste directed to disposal

GRI 307：Environmental Compliance 2016

Disclosure Items
307-1
Non-compliance with environmental laws and regulations

GRI 308：Supplier Environmental Assessment 2016

Disclosure Items
308-1
New suppliers that were screened using environmental criteria
308-2
Negative environmental impacts in the supply chain and actions taken

Social

GRI 401：Employment 2016

Disclosure Items
401-1
New employee hires and employee turnover
401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees
-
401-3
Parental leave

GRI 402：Labor/Management Relations 2016

Disclosure Items
402-1
Minimum notice periods regarding operational changes
-

GRI 403：Occupational Health and Safety 2018

Disclosure Items
403-1
Occupational health and safety management system
403-2
Hazard identification, risk assessment, and incident investigation
403-3
Occupational health services
403-4
Worker participation, consultation, and communication on occupational health and safety
403-5
Worker training on occupational health and safety

GRI 404：Training and Education 2016

Disclosure Items
404-1
Average hours of training per year per employee
404-2
Programs for upgrading employee skills and transition assistance programs
404-3
Percentage of employees receiving regular performance and career development reviews

GRI 405：Diversity and Equal Opportunity 2016

Disclosure Items
405-1
Diversity of governance bodies and employees
405-2
Ratio of basic salary and remuneration of women to men

GRI 406：Non-discrimination 2016

Disclosure Items
406-1
Incidents of discrimination and corrective actions taken

GRI 407：Freedom of Association and Collective Bargaining 2016

Disclosure Items
407-1
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI 408：Child Labor 2016

Disclosure Items
408-1
Operations and suppliers at significant risk for incidents of child labor

GRI 409：Forced or Compulsory Labor 2016

Disclosure Items
409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410：Security Practices 2016

Disclosure Items
410-1
Security personnel trained in human rights policies or procedures
-

GRI 411：Rights of Indigenous Peoples 2016

Disclosure Items
411-1
Incidents of violations involving rights of indigenous peoples

GRI 412：Human Rights Assessment 2016

Disclosure Items
412-1
Operations that have been subject to human rights reviews or impact assessments
412-2
Employee training on human rights policies or procedures
412-3
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
-

GRI 413：Local Communities 2016

Disclosure Items
413-1
Operations with local community engagement, impact assessments, and development programs
413-2
Operations with significant actual and potential negative impacts on local communities

GRI 414：Supplier Social Assessment 2016

Disclosure Items
414-1
New suppliers that were screened using social criteria
414-2
Negative social impacts in the supply chain and actions taken

GRI 415：Public Policy 2016

Disclosure Items
415-1
Political contributions
-

GRI 416：Customer Health and Safety 2016

Disclosure Items
416-1
Assessment of the health and safety impacts of product and service categories
416-2
Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417：Marketing and Labeling 2016

Disclosure Items
417-1
Requirements for product and service information and labeling
-
417-2
Incidents of non-compliance concerning product and service information and labeling
-
417-3
Incidents of non-compliance concerning marketing communications
-

GRI 418：Customer Privacy 2016

Disclosure Items
418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data
-

GRI 419：Socioeconomic Compliance 2016

Disclosure Items
419-1
Non-compliance with laws and regulations in the social and economic area