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 Evaluation by Outside Organization

GRI Guidelines Comparison Table

JSR Group's CSR Report 2018 was prepared with reference to the "Sustainable Reporting Standards" of the Global Reporting Initiative (GRI). The GRI Standards are international guidelines for businesses to use in pursuing economic development with concern for the environment and society.

Provided below is a list of locations (titles) of items in the guidelines concerning general disclosures as well as reporting disclosures relating to economic standards, environmental standards, and social standards. Clicking on the titles will send you to the relevant location.
Please note that when an item mentions details found in a report that is other than the CSR Report, the name of that report (e.g., Securities Reports, Corporate Governance Report, etc.) is provided. Additionally, performance indicators of the GRI guidelines and information and indicators whose notation is required by environmental reporting guidelines are also provided collectively in ESG Data for your reference.

General Disclosures

Explanation of locations (titles) —: No data available  N/A: No applicable items
GRI Standards
General Disclosures
(* = Core indicator)
Location (Title) ISO 26000
Core Subject
UN Global
Compact
Principle
1. Organizational profile
102-1 * Name of organization JSR Group Profile
102-2 * Activities, brands, products, and services JSR Group Profile
102-3 * Location of headquarters JSR Group Profile
102-4 * Location of operations JSR Group Profile
102-5 * Ownership and legal form JSR Group Profile
102-6 * Markets served JSR Group Profile
102-7 * Scale of the organization JSR Group Profile
102-8 * Information on employees and other workers Human Rights
Labor Environment
Diversity
ESG Data: Social
6.4
6.4.3
102-9 * Supply chain Supply Chain Management
102-10 * Significant changes to the organization and its supply chain Supply Chain Management
102-11 * Precautionary Principle or approach Corporate Mission and CSR Philosophy
CSR Management and Advancement Structure
Corporate Governance
Compliance
Risk Management
Responsible care
6.2
102-12 * External initiatives Corporate Mission and CSR Philosophy
Responsible care
Other Environmental Impact Reduction Efforts
6.2
102-13 * Membership of associations 6.2
2. Strategy
102-14 * Statement from senior decision-maker Top Commitment 6.2
102-15   Key impacts, risks, and opportunities Top Commitment
Priority Issues to be Addressed by JSR Group
JSR Group's Mid-Term CSR Plan
6.2
3. Ethics and integrity
102-16 * Values, principles, standards, and norms of behavior Corporate Mission and CSR Philosophy
Compliance
102-17   Mechanisms for advice and concerns about ethics Compliance
4. Governance
102-18 * Governance structure Corporate Governance
CSR Management and Advancement Structure
Corporate Governance Report
6.2
102-19   Delegating authority Corporate Governance
CSR Management and Advancement Structure
102-20   Executive-level responsibility for economic, environmental, and social topics Corporate Governance
CSR Management and Advancement Structure
102-21   Consulting stakeholders on economic, environmental, and social topics Corporate Governance
CSR Management and Advancement Structure
Communication with Stakeholders
6.2
102-22   Composition of the highest governance body and its committees Corporate Governance
Corporate Governance Report
6.2
102-23   Chair of the highest governance body Corporate Governance
Corporate Governance Report
6.2
102-24   Nominating and selecting the highest governance body Corporate Governance
Corporate Governance Report
6.2
102-25   Conflicts of interest Corporate Governance Report 6.2
102-26   Role of highest governance body in setting purpose, values, and strategy Corporate Governance
CSR Management and Advancement Structure
102-27   Collective knowledge of highest governance body Corporate Governance
Corporate Governance Report
102-28   Evaluating the highest governance body's performance Corporate Governance Report 6.2
102-29   Identifying and managing economic, environmental, and social impacts Corporate Governance
CSR Management and Advancement Structure
Compliance
Risk Management
Annual Report
6.2
102-30   Effectiveness of risk management processes Corporate Governance
Risk Management
Responsible Care
Corporate Governance Report
Annual Report
102-31   Review of economic, environmental, and social topics CSR Management and Advancement Structure
Corporate Governance Report
6.2
102-32   Highest governance body's role in sustainability reporting CSR Management and Advancement Structure
102-33   Communicating critical concerns CSR Management and Advancement Structure
Risk Management
6.2
102-34   Nature and total number of critical concerns
102-35   Remuneration policies Corporate Governance Report
ESG Data: Policy/Guidelines/Philosophy
6.2
102-36   Process for determining remuneration Corporate Governance Report
ESG Data: Policy/Guidelines/Philosophy
102-37   Stakeholders' involvement in remuneration Communication with Stakeholders
Corporate Governance
Corporate Governance Report
6.2
102-38   Annual total compensation ratio
102-39   Percentage increase in annual total compensation ratio
5. Stakeholder engagement
102-40 * List of stakeholder groups Corporate Mission and CSR Philosophy 6.2
102-41 * Collective bargaining agreements Human Rights
Labor Environment
6.3.10
6.4
6.4.3
6.4.4
6.4.5
1, 3
102-42 * Identifying and selecting stakeholders Corporate Mission and CSR Philosophy 6.2
102-43 * Approach to stakeholder engagement Communication with Stakeholders
Dialogue with Stakeholders
6.2
6.7
6.7.4
6.7.5
6.7.6
6.7.8
6.7.9
1 - 10
102-44 * Key topics and concerns raised Priority Issues to be Addressed by JSR Group 6.2
6. Reporting practice
102-45 * Entities included in the consolidated financial statements JSR Group Profile 6.2
102-46 * Defining report content and topic Boundaries Editorial Policy
102-47 * List of material topics Priority Issues to be Addressed by JSR Group
102-48 * Restatements of information N/A
102-49 * Changes in reporting
102-50 * Reporting period Editorial Policy
102-51 * Date of most recent report September 2017
102-52 * Reporting cycle 1 year
102-53 * Contact point for questions regarding the report Submit Comments concerning the CSR Report Here
102-54 * Claims of reporting in accordance with the GRI Standards
102-55 * GRI content index This link leads to the GRI Standards content index.
102-56 * External assurance Independent Review
Third-Party Opinion
7.5.3

Economic Standards

Explanation of locations (titles) —: No data available  N/A: No applicable items
GRI Standards
Economic, environmental, and social standards requiring reporting
Location (Title) ISO 26000
Core Subject
UN Global
Impact
Principle
GRI 103: Management Approach
103-1,
103-2,
103-3
  Explanation of the material topic and its Boundary
The management approach and its components
Evaluation of the management approach
Priority Issues to be Addressed by JSR Group
JSR Group's Mid-Term CSR Plan
Targets and Results
Economic Performance
201-1   Direct economic value generated and distributed 6.8
6.8.3
6.8.7
6.8.9
201-2   Financial implications and other risks and opportunities due to climate change 6.5.5 7, 8, 9
201-3   Defined benefit plan obligations and other retirement plans Annual Report
201-4   Financial assistance received from government Annual Report
Market Presence
202-1   Ratios of standard entry level wage by gender compared to local minimum wage 6.4.4
6.8
202-2   Proportion of senior management hired from the local community 6.8
6.8.5
6.8.7
Indirect Economic Impacts
203-1   Infrastructure investments and services supported Communication with Stakeholders 6.3.9
6.8
6.8.3
6.8.4
6.8.5
6.8.6
6.8.7
6.8.9
8, 9
203-2   Significant indirect economic impacts 6.3.9
6.6.6
6.6.7
6.7.8
6.8
6.8.5
6.8.6
6.8.7
6.8.9
Procurement Practices
204-1   Proportion of spending on local suppliers 6.6.6
6.8
6.8.5
6.8.7
Anti-Corruption
205-1   Operations assessed for risks related to corruption N/A 6.6
6.6.3
10
205-2   Communication and training about anti-corruption policies and procedures Compliance 6.6
6.6.3
10
205-3   Confirmed incidents of corruption and actions taken N/A 6.6
6.6.3
10
Anti-Competitive Behavior
206-1   Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A 6.6
6.6.5
6.6.7

Environmental Standards

Explanation of locations (titles) —: No data available  N/A: No applicable items
GRI Standards
Economic, environmental, and social standards requiring reporting
Location (Title) SO 26000
Core Subject
UN Global
Impact
Principle
GRI103: Management Approach
103-1,
103-2,
103-3
  Explanation of the material topic and its Boundary
The management approach and its components
Evaluation of the management approach
Priority Issues to be Addressed by JSR Group
JSR Group's Mid-Term CSR Plan
Targets and Results
Materials
301-1   Materials used by weight or volume Waste Reduction 6.5.4 7, 8
301-2   Recycled input materials used Waste Reduction 6.5.4 7, 8
301-3   Reclaimed products and their packaging materials Waste Reduction 6.5.4 7, 8
Energy
302-1   Energy consumption within the organization Environmental Impact Reduction
Climate Change Mitigation
ESG Data: Environment Data
6.5.4 7, 8
302-2   Energy consumption outside of the organization Climate Change Mitigation
ESG Data: Environment Data
6.5.4 7, 8
302-3   Energy intensity Climate Change Mitigation
ESG Data: Environment Data
6.5.4 7, 8
302-4   Reduction of energy consumption Climate Change Mitigation 6.5.4
6.5.5
7, 8
302-5   Reductions in energy requirements of products and services 6.5.4
6.5.5
7, 8
Water
303-1   Water withdrawal by source Water Resources Conservation 6.5.4 7, 8
303-2   Water sources significantly affected by withdrawal of water 6.5.4 7, 8
303-3   Water recycled and reused Water Resources Conservation 6.5.4 7, 8
Biodiversity
304-1   Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas N/A 6.5.6 7, 8
304-2   Significant impacts of activities, products, and services on biodiversity Other Environmental Impact Reduction Efforts 6.5.6 7, 8
304-3   Habitats protected or restored Other Environmental Impact Reduction Efforts 6.5.6 7, 8
304-4   IUCN Red List species and national conservation list species with habitats in areas affected by operations N/A 6.5.6 7, 8
Emissions
305-1   Direct (Scope 1) GHG emissions Climate Change Mitigation
ESG Data: Environment Data
6.5.5 7, 8
305-2   Energy indirect (Scope 2) GHG emissions Climate Change Mitigation
ESG Data: Environment Data
6.5.5 7, 8
305-3   Other indirect (Scope 3) GHG emissions Climate Change Mitigation
ESG Data: Environment Data
6.5.5 7, 8
305-4   GHG emissions intensity Climate Change Mitigation
ESG Data: Environment Data
6.5.5 7, 8
305-5   Reduction of GHG emissions Climate Change Mitigation
ESG Data: Environment Data
6.5.5 7, 8
305-6   Emissions of ozone-depleting substances (ODS) Other Environmental Impact Reduction Efforts
ESG Data: Environment Data
6.5.3
6.5.5
7, 8
305-7   Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Other Environmental Impact Reduction Efforts
ESG Data: Environment Data
6.5.3 7, 8
Effluents and Waste
306-1   Water discharge by quality and destination Water Resources Conservation 6.5.3
6.5.4
7, 8
306-2   Waste by type and disposal method Waste Reduction 6.5.3 7, 8
306-3   Significant spills Responsible Care 6.5.3 7, 8
306-4   Transport of hazardous waste Other Environmental Impact Reduction Efforts
ESG Data: Environment Data
6.5.3 7, 8
306-5   Water bodies affected by water discharges and/or runoff N/A 6.5.4 7, 8
Environmental Compliance
307-1   Non-compliance with environmental laws and regulations Responsible Care 4.6 7, 8
Supplier Environmental Assessment
308-1   New suppliers that were screened using environmental criteria 6.3.5
6.5.4
6.6.6
7.3.1
7, 8
308-2   Negative environmental impacts in the supply chain and actions taken 7, 8

Social Standards

Explanation of locations (titles) —: No data available  N/A: No applicable items
GRI Standards
Economic, environmental, and social standards requiring reporting
Location (Title) ISO 26000
Core Subject
UN Global
Impact
Principle
GRI103: Management Approach
103-1,
103-2,
103-3
  Explanation of the material topic and its Boundary
The management approach and its components
Evaluation of the management approach
Priority Issues to be Addressed by JSR Group
JSR Group's Mid-Term CSR Plan
Targets and Results
Employment
401-1   New employee hires and employee turnover Diversity 6.4
6.4.3
401-2   Benefits provided to full-time employees that are not provided to temporary or part-time employees 6.4
6.4.3
6.4.4
401-3   Parental leave Diversity 6.4
6.4.3
6
Labor/Management Relations
402-1   Minimum notice periods regarding operational changes
Occupational Health and Safety
403-1   Workers representation in formal joint management-worker health and safety committees Human Rights
Labor Environment
6.4
6.4.6
1
403-2   Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities Health and Safety Initiatives 6.4
6.4.3
403-3   Workers with high incidence or high risk of diseases related to their occupation N/A 6.4
6.4.6
6.8
6.8.3
6.8.4
6.8.8
1
403-4   Health and safety topics covered in formal agreements with trade unions Human Rights
Labor Environment
6.4
6.4.6
Training and Education
404-1   Average hours of training per year per employee Labor Environment 6.4
6.4.7
404-2   Programs for upgrading employee skills and transition assistance programs Labor Environment
Diversity
6.4
6.4.7
6.8.5
6
404-3   Percentage of employees receiving regular performance and career development reviews Labor Environment 6.4
6.4.7
Diversity and Equal Opportunity
405-1   Diversity of governance bodies and employees Labor Environment
Diversity
ESG Data: Social Data
6.3.7
6.3.10
6.4
6.4.3
1, 6
405-2   Ratio of basic salary and remuneration of women to men 6.3.7
6.3.10
6.4
6.4.3
6.4.4
Non-Discrimination
406-1   Incidents of discrimination and corrective actions taken Compliance 6.3
6.3.6
6.3.7
6.3.10
6.4.3
Freedom of Association and Collective Bargaining
407-1   Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Compliance
Supply Chain Management
6.3
6.3.3
6.3.4
6.3.5
6.3.8
6.3.10
6.4.3
6.4.5
Child Labor
408-1   Operations and suppliers at significant risk for incidents of child labor Compliance
Supply Chain Management
6.3
6.3.3
6.3.4
6.3.5
6.3.7
6.3.10
Forced or Compulsory Labor
409-1   Operations and suppliers at significant risk for incidents of forced or compulsory labor Compliance
Supply Chain Management
6.3
6.3.3
6.3.4
6.3.5
6.3.7
6.3.10
Security Practices
410-1   Security personnel trained in human rights policies or procedures Compliance 4.3
6.3.5
6.4.3
6.6.6
Rights of Indigenous Peoples
411-1   Incidents of violations involving rights of indigenous peoples N/A 6.3
6.3.6
6.3.7
6.3.8
6.6.7
Human Rights Assessment
412-1   Operations that have been subject to human rights reviews or impact assessments 6.3
6.3.3
6.3.4
6.3.5
412-2   Employee training on human rights policies or procedures Compliance 6.3
6.3.5
1
412-3   Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 6.3
6.3.3
6.3.5
6.6.6
Local Communities
413-1   Operations with local community engagement, impact assessments, and development programs Communication with Stakeholders 6.3.9
6.6.7
6.8
6.8.5
6.8.7
8
413-2   Operations with significant actual and potential negative impacts on local communities 6.3.9
6.5.3
6.5.6
6.8.9
7, 8
Supplier Social Assessment
414-1   New suppliers that were screened using social criteria Supply Chain Management
414-2   Negative social impacts in the supply chain and actions taken Supply Chain Management
Public Policy
415-1   Political contributions
Customer Health and Safety
416-1   Assessment of the health and safety impacts of product and service categories 6.3.9
6.6.6
6.7
6.7.4
6.7.5
9
416-2   Incidents of non-compliance concerning the health and safety impacts of products and services Responsible Care
Marketing and Labeling
417-1   Requirements for product and service information and labeling Responsible Care 6.7
6.7.3
6.7.4
6.7.5
6.7.6
6.7.9
417-2   Incidents of non-compliance concerning product and service information and labeling Responsible Care
417-3   Incidents of non-compliance concerning marketing communications N/A 6.7
6.7.3
6.7.6
6.7.9
Customer Privacy
418-1   Substantiated complaints concerning breaches of customer privacy and losses of customer data N/A 6.7
6.7.7
Socioeconomic Compliance
419-1   Non-compliance with laws and regulations in the social and economic area N/A 6.6
6.6.3
6.6.7
6.8.7