GRI Guidelines and Global Compact Content Index - CSR Report2016

1. GRI Guidelines Content Index

The JSR Group CSR Report is created in accordance with the "Core" level of the GRI (Global Reporting Initiative) Sustainability Reporting Guidelines Fourth Edition (G4).
GRI Guidelines are recognized internationally as a guide that helps organizations develop economically while considering society and the environment.

GENERAL STANDARD DISCLOSURES

Strategy and Analysis
Section	Indicator	Web Site
G4-1	Statement from the most senior decision-maker about the relevance of sustainability to the organization and the organization's strategy	Top Message
G4-2	Description of key impacts, risks and opportunities	Top Message Risk Management JSR Group CSR Priority Issues List of Targets and Results Annual Report

Organizational Profile
Section	Indicator	Web Site
G4-3	Name of the organization	JSR Group Profile
G4-4	Primary brands, products, and services	Corporate Profile Business Overview Product Information Corporate Brand
G4-5	Location of the organization's headquarters	JSR Group Profile
G4-6	Number of countries in which the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report	JSR Group Profile Global Operations Main Group Enterprises
G4-7	Nature of ownership and legal form	JSR Group Profile
G4-8	Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries)	Global Operations Main Group Enterprises
G4-9	Scale of the organization, including Number of employees Total number of operations Net sales (for private sector organizations) or net revenues (for public sector organizations) Total capitalization broken down in terms of debt and equity (for private sector organizations) Quantity of products or services provided	Business Results and Financial Highlights JSR Group Profile
G4-10	Total number of employees by employment contract and gender Total number of permanent employees by employment type and gender Total workforce by employees and supervised workers and by gender Total workforce by region and gender A substantial portion of the organization's work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors Any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).	Employees Diversity
G4-11	Percentage of total employees covered by collective bargaining agreements	Employees Work-Life Management
G4-12	Describe the organization's supply chain	Customers and Business Partners
G4-13	Any significant changes during the reporting period regarding the organization's size, structure, ownership, or supply chain	Corporate Data
Commitments to External Initiatives
G4-14	Whether and how the precautionary approach or principle is addressed by the organization	Compliance Risk Management Customers and Business Partners RC (Management)
G4-15	List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses	Editorial Policy RC (Management) CSR Management
G4-16	List memberships in associations (such as industry associations) and national or international advocacy organizations in which the organization participates:	Customers and Business Partners Biodiversity Conservation Associations

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Identified Material Aspects and Boundaries
Section	Indicator	Web Site
G4-17	List all entities included in the organization's consolidated financial statements or equivalent documents Report whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.	JSR Group Profile
G4-18	Explain the process for defining the report content and the Aspect Boundaries Explain how the organization has implemented the Reporting Principles for Defining Report Content	-
G4-19	List all the material Aspects identified in the process for defining report content	Editorial Policy Third Party Opinion/Independent Review Process for the identification of JSR Group CSR priority issues
G4-20	For each material Aspect, report the Aspect Boundary within the organization	JSR Group Profile
G4-21	For each material Aspect, report the Aspect Boundary outside the organization	Corporate Mission and CSR Philosophy
G4-22	Effect of any restatements of information provided in previous reports, and the reasons for such restatements	-
G4-23	Significant changes from previous reporting periods in the Scope and Aspect Boundaries.	Process for the identification of JSR Group CSR priority issues

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Stakeholder Engagement Governance
Section	Indicator	Web Site
G4-24	List of stakeholder groups with whom the organization engages.	Corporate Mission and CSR Philosophy
G4-25	Basis for the identification and selection of stakeholders with whom to engage	Corporate Mission and CSR Philosophy
G4-26	Organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process	Process for the identification of JSR Group CSR priority issues
G4-27	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded thereto, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns	Process for the identification of JSR Group CSR priority issues RC (Management) Environmental Impact Reduction Resource Recycling Climate Change Countermeasures Sustainable Society where People Can Enjoy Health and Longevity

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Report Profile
Section	Indicator	Web Site
G4-28	Reporting period (such as fiscal or calendar year) for information provided	Editorial Policy
G4-29	Date of most recent previous report (if any)	Editorial Policy
G4-30	Reporting cycle (such as annual, biennial)	Editorial Policy
G4-31	Contact point for questions regarding the report or its contents	HOME
GRI Content Index
G4-32	Report the 'in accordance' option the organization has chosen Report the GRI Content Index for the chosen option (see tables below) Report the reference to the External Assurance Report if the report has been externally assured	GRI Sustainability Reporting Guidelines Third Party Opinion/Independent Review
ASSURANCE
G4-33	Report the organization's policy and current practice with regard to seeking external assurance for the report If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided Report the relationship between the organization and the assurance providers Report whether the highest governance body or senior executives are involved in seeking assurance for the organization's sustainability report.	Third Party Opinion/Independent Review

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Governance
Section	Indicator	Web Site
GOVERNANCE STRUCTURE AND COMPOSITION
G4-34	Governance structure of the organization, including committees of the highest governance body Identify any committees responsible for decision-making on economic, environmental and social impacts	Corporate Governance
G4-35	Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees	Corporate Governance CSR Management
G4-36	Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body	Corporate Governance CSR Management
G4-37	Processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body	Communication with Stakeholders Process for the identification of JSR Group CSR priority issues
G4-38	Composition of the highest governance body and its committees	Corporate Governance
G4-39	Whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization's management along with the reasons for this arrangement)	Corporate Governance
G4-40	Nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members	Corporate Governance
G4-41	Processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum: Cross-board membership, Cross-shareholding with suppliers and other stakeholders, Existence of controlling shareholder, Related party disclosures	Corporate Governance
HIGHEST GOVERNANCE BODY'S ROLE IN SETTING PURPOSE, VALUES, AND STRATEGY
G4-42	Highest governance body's and senior executives' roles in the development, approval, and updating of the organization's purpose, value or mission statements, strategies, policies, and goals related to economic, environmental and social impacts.	CSR Management Top Message Corporate Mission and CSR Philosophy
HIGHEST GOVERNANCE BODY'S COMPETENCIES AND PERFORMANCE EVALUATION
G4-43	Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental and social topics.	-
G4-44	Processes for evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is or is not independent, and its frequency. Report whether such evaluation is a self-assessment Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics, including, as a minimum, changes in membership and organizational practice.	CSR Management
HIGHEST GOVERNANCE BODY'S ROLE IN RISK MANAGEMENT
G4-45	Highest governance body's role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body's role in the implementation of due diligence processes Report whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental and social impacts, risks, and opportunities.	CSR Management Process for the identification of JSR Group CSR priority issues Annual Report
G4-46	Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental and social topics	-
G4-47	Frequency of the highest governance body's review of economic, environmental and social impacts, risks, and opportunities	Risk Management
HIGHEST GOVERNANCE BODY'S ROLE IN SUSTAINABILITY REPORTING
G4-48	Highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material Aspects are covered	CSR Management
HIGHEST GOVERNANCE BODY'S ROLE IN EVALUATING ECONOMIC, ENVIRONMENTAL AND SOCIAL PERFORMANCE
G4-49	Process for communicating critical concerns to the highest governance body	Corporate Governance
G4-50	Nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them.	-
REMUNERATION AND INCENTIVES
G4-51	Remuneration policies for the highest governance body and senior executives	Corporate Governance
G4-52	Process for determining remuneration	Corporate Governance
G4-53	How stakeholders' views are sought and taken into account regarding remuneration	Shareholders' Meeting
G4-54	Ratio of the annual total compensation for the organization's highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country	-
G4-55	Ratio of percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country	-

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Ethics and Integrity
Section	Indicator	Web Site
G4-56	Organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.	Corporate Mission and CSR Philosophy Compliance
G4-57	Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines	Compliance
G4-58	Internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines	Compliance

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SPECIFIC STANDARD DISCLOSURES

DMA

(DMA: Disclosures on Management Approach)

a. Report why the Aspect is material. Report the impacts that make this Aspect material.

b. Report how the organization manages the material Aspect or its impacts.

c. Report the evaluation of the management approach, including:

The mechanisms for evaluating the effectiveness of the management approach
Results of the evaluation of the management approach
Any related adjustments to the management approach

Priority issues identified by the JSR Group

Economic
Section	Indicator	Web Site
Aspect: Economic Performance
EC1	Direct economic value generated and distributed	JSR Group Profile
EC2	Financial implications and other risks and opportunities for the organization's activities due to climate change	-
EC3	Coverage of the organization's defined benefit plan obligations	-
EC4	Financial assistance received from the government	-
Aspect: Market Presence
EC5	Ratios of standard entry-level wage by gender compared to local minimum wage at significant locations of operation	-
EC6	Proportion of senior management hired from the local community at significant locations of operation	Employees Diversity
Aspect: Indirect Economic Impacts
DMA		Priority issues identified by the JSR Group
EC7	Development and impact of infrastructure investments and services supported	-
EC8	Significant indirect economic impacts, including the extent of impacts	-
Aspect: Procurement Practices
DMA
EC9	Proportion of spending on local suppliers at significant locations of operation	-

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ENVIRONMENTAL
Section	Indicator	Web Site
Aspect: Materials
DMA		Priority issues identified by the JSR Group
EN1	Materials used by weight or volume	Environmental Impact Reduction Resource Recycling
EN2	Percentage of materials used that are recycled input materials	Resource Recycling
Aspect: Energy
DMA		Priority issues identified by the JSR Group
EN3	Energy consumption within the organization	Climate Change Countermeasures
EN4	Energy consumption outside of the organization	-
EN5	Energy intensity	Climate Change Countermeasures
EN6	Reduction of energy consumption	Climate Change Countermeasures
EN7	Reductions in energy requirements of products and services	Climate Change Countermeasures
Aspect: Water
DMA		Priority issues identified by the JSR Group
EN8	Total water withdrawal by source	Environmental Impact Reduction
EN9	Water sources significantly affected by the withdrawal of water	-
EN10	Percentage and total volume of water recycled and reused	Resource Recycling
Aspect: Biodiversity
DMA		Priority issues identified by the JSR Group
EN11	Operational sites owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas	Biodiversity Conservation
EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas	Biodiversity Conservation
EN13	Habitats protected or restored	-
EN14	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations by level of extinction risk	Biodiversity Conservation
Aspect: Emissions
DMA		Priority issues identified by the JSR Group
EN15	Direct greenhouse gas (GHG) emissions (Scope 1)	Climate Change Countermeasures
EN16	Energy indirect greenhouse gas (GHG) emissions (Scope 2)	Climate Change Countermeasures
EN17	Other indirect greenhouse gas (GHG) emissions (Scope 3)	Climate Change Countermeasures
EN18	Greenhouse gas (GHG) emissions intensity	Climate Change Countermeasures
EN19	Reduction of greenhouse gas (GHG) emissions	Climate Change Countermeasures
EN20	Emissions of ozone-depleting substances (ODS)	-
EN21	NOx, SOx, and other significant air emissions	Environment and Safety (Related Data)
Aspect: Effluents and Waste
DMA		Priority issues identified by the JSR Group
EN22	Total water discharge by quality and destination	Resource Recycling Environmental Impact Reduction
EN23	Total weight of waste by type and disposal method	Resource Recycling
EN24	Total number and volume of significant spills	Not Applicable
EN25	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally	Resource Recycling Environment and Safety (Related Data)
EN26	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization's discharges of water and runoff	Biodiversity Conservation
Aspect: Products and Services
DMA		Priority issues identified by the JSR Group
EN27 (Partial)	Extent of impact mitigation of environmental impacts of products and services	Environmental Impact Reduction
EN28	Percentage of products sold and their packaging materials that are reclaimed by category	Resource Recycling
Aspect: Compliance
DMA		Priority issues identified by the JSR Group
EN29	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations	RC (Management)
Aspect: Transport
DMA		Priority issues identified by the JSR Group
EN30	Significant environmental impacts of transporting products and other goods and materials for the organization's operations, and transporting members of the workforce	Climate Change Countermeasures Customers and Business Partners
Aspect: Overall
DMA		Priority issues identified by the JSR Group
EN31	Total environmental protection expenditures and investments by type	Environment and Safety (Related Data)
Aspect: Supplier Environmental Assessment
DMA		Priority issues identified by the JSR Group
EN32 (New)	Percentage of new suppliers screened using environmental criteria	-
EN33 (New)	Significant actual and potential negative environmental impacts in the supply chain and actions taken	Customers and Business Partners
Aspect: Environmental Grievance Mechanisms
DMA		Priority issues identified by the JSR Group
EN34 (New)	Number of grievances regarding environmental impacts filed, addressed, and resolved through formal grievance mechanisms	Environment and Safety (Related Data)

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SOCIAL
LABOR PRACTICES AND DECENT WORK
Section	Indicator	Web Site
Aspect: Employment
DMA		Priority issues identified by the JSR Group
LA1	Total number and rates of new employee hires and employee turnover by age group, gender and region	Employees Diversity
LA2 (Addition)	Benefits provided to fulltime employees that are not provided to temporary or part-time employees, by significant locations of operation	-
LA3	Return to work and retention rates after parental leave, by gender	Employees Work-Life Management
Aspect: Labor/Management Relations
DMA		Priority issues identified by the JSR Group
LA4	Minimum notice periods regarding operational changes, including whether these are specified in collective agreements	-
Aspect: Occupational Health and Safety
DMA		Priority issues identified by the JSR Group
LA5	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs	Employees Work-Life Management
LA6 (Addition)	Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region and by gender	Safety and Health (General)
LA7 (Moved)	Workers with a high incidence or high risk of diseases related to their occupation	-
LA8	Health and safety topics covered in formal agreements with trade unions	Employees Work-Life Management
Aspect: Training and Education
DMA		Priority issues identified by the JSR Group
LA9	Average hours of training per year per employee by gender and by employee category	Employees Human Resources Development
LA10	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings	Employees Diversity Employees Human Resources Development
LA11	Percentage of employees receiving regular performance and career development reviews by gender and by employee category	-
Aspect: Diversity and Equal Opportunity
LA12	Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity	Corporate Governance Employees Diversity
Aspect: Equal Remuneration for Women and Men
DMA		Priority issues identified by the JSR Group
LA13 (Addition)	Male to female ratio of basic salary and remuneration by employee category by significant locations of operation	-
Aspect: Supplier Assessment for Labor Practices
DMA		Priority issues identified by the JSR Group
LA14 (New)	Percentage of new suppliers screened using labor practices criteria	-
LA15 (New)	Significant actual and potential negative impacts for labor practices in the supply chain and actions taken	Customers and Business Partners
Aspect: Labor Practices Grievance Mechanisms
DMA		Priority issues identified by the JSR Group
LA16 (New)	Number of grievances regarding labor practices filed, addressed, and resolved through formal grievance mechanisms	Not Applicable

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Human Rights
Section	Indicator	Web Site
Aspect: Investment
DMA		Priority issues identified by the JSR Group
HR1	Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Not Applicable
HR2	Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained	Compliance
Aspect: Non-discrimination
DMA		Priority issues identified by the JSR Group
HR3	Total number of incidents of discrimination and corrective actions taken	Not Applicable
Aspect: Freedom of Association and Collective Bargaining
DMA		Priority issues identified by the JSR Group
HR4 (Addition)	Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights	Customers and Business Partners Compliance
Aspect: Child Labor
DMA		Priority issues identified by the JSR Group
HR5	Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor	Customers and Business Partners Compliance
Aspect: Forced or Compulsory Labor
DMA		Priority issues identified by the JSR Group
HR6 (Addition)	Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor	Customers and Business Partners Compliance
Aspect: Security Practices
DMA		Priority issues identified by the JSR Group
HR7	Percentage of security personnel trained in the organization's human rights policies or procedures that are relevant to operations	Compliance
Aspect: Indigenous Rights
DMA		Priority issues identified by the JSR Group
HR8	Total number of incidents of violations involving rights of indigenous peoples and actions taken	Not Applicable
Aspect: Assessment
DMA		Priority issues identified by the JSR Group
HR9	Total number and percentage of operations that have been subject to human rights reviews or impact assessments	-
Aspect: Supplier Human Rights Assessment
DMA		Priority issues identified by the JSR Group
HR10 (Partial)	Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments	-
HR11 (New)	Significant actual and potential negative human rights impacts in the supply chain and actions taken	Not Applicable
Aspect: Human Rights Grievance Mechanisms
DMA		Priority issues identified by the JSR Group
HR12 (Partial)	Number of grievances regarding human rights impacts filed, addressed, and resolved through formal grievance mechanisms	Not Applicable

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SOCIAL
Section	Indicator	Web Site
Aspect: Local Communities
DMA		Priority issues identified by the JSR Group
SO1	Percentage of operations with implemented local community engagement, impact assessments, and development programs	Communication with Communities and society
SO2	Operations with significant actual and potential negative impacts on local communities	Not Applicable
Aspect: Anti-corruption
DMA		Priority issues identified by the JSR Group
SO3 (Addition)	Total number and percentage of operations assessed for risks related to corruption and the significant risks identified	-
SO4 (Addition)	Communication and training on anti-corruption policies and procedures	Compliance
SO5 (Addition)	Confirmed incidents of corruption and actions taken	Not Applicable
Aspect: Public Policy
DMA		Priority issues identified by the JSR Group
SO6 (Addition)	Total value of political contributions by country and recipient / beneficiary	-
Aspect: Anti-competitive Behavior
DMA		Priority issues identified by the JSR Group
SO7	Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes Total number of legal actions pending or completed during the reporting period regarding anticompetitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant Report the main outcomes of completed legal actions, including any decisions or judgments	Not Applicable
Aspect: Compliance
DMA		Priority issues identified by the JSR Group
SO8	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations	Safety and Health (General)
Aspect: Supplier Assessment for Impacts on Society
DMA		Priority issues identified by the JSR Group
S09	Percentage of new suppliers that were screened using criteria for impacts on society	-
SO10	Significant actual and potential negative impacts on society in the supply chain and actions taken	-
Aspect: Grievance Mechanisms for Impacts on Society
DMA
SO11	Number of grievances regarding impacts on society filed, addressed, and resolved through formal grievance mechanisms	Environment and Safety (Related Data) RC (Management)

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PRODUCT RESPONSIBILITY
Section	Indicator	Web Site
Aspect: Customer Health and Safety
DMA		Priority issues identified by the JSR Group
PR1 (Moved)	Percentage of significant product and service categories for which health and safety impacts are assessed for improvement	Customers and Business Partners
PR2	Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes	Not Applicable
Aspect: Product and Service Labeling
DMA		Priority issues identified by the JSR Group
PR3	Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements	Customers and Business Partners
PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes	Not Applicable
PR5 (Moved)	Results of surveys measuring customer satisfaction	Customers and Business Partners
Aspect: Marketing Communications
DMA		Priority issues identified by the JSR Group
PR6 (Partial)	Sale of banned or disputed products	Not Applicable
PR7	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes	Not Applicable
Aspect: Customer Privacy
DMA		Priority issues identified by the JSR Group
PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data	Not Applicable
Aspect: Compliance
DMA		Priority issues identified by the JSR Group
PR9	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services	Not Applicable

2. Global Compact Content Index

A content index for the United Nations Global Compact and the CSR Rport. We report the progress on the principles of the Global Compact (COP: Communication on Progress) as signatory member.

GC Content Index (PDF 88kb)

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