1. HOME
  2. CSR
  3. GRI Guidelines Comparison Table
Evaluation by Outside Organization

GRI Guidelines Comparison Table

JSR Group's CSR Report 2019 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., JSR Report, 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 2016		 Location (Title) ISO 26000 Core Subject UN Global Compact Principle
1. Organizational profile
102-1 Name of organization JSR Corporation — —
102-2 Activities, brands, products, and services — —
102-3 Location of headquarters 1-9-2 Higashi-Shimbashi, Minato-ku, Tokyo, Japan — —
102-4 Location of operations — —
102-5 Ownership and legal form — —
102-6 Markets served — —
102-7 Scale of the organization — —
102-8 Information on employees and other workers 6.4
6.4.3		 —
102-9 Supply chain — —
102-10 Significant changes to the organization and its supply chain — —
102-11 Precautionary Principle or approach 6.2 —
102-12 External initiatives 6.2 —
102-13 Membership of associations 6.2 —
2. Strategy
102-14 Statement from senior decision-maker 6.2 —
102-15 Key impacts, risks, and opportunities 6.2 —
3. Ethics and integrity
102-16 Values, principles, standards, and norms of behavior — —
102-17 Mechanisms for advice and concerns about ethics — —
4. Governance
102-18 Governance structure 6.2 —
102-19 Delegating authority — —
102-20 Executive-level responsibility for economic, environmental, and social topics — —
102-21 Consulting stakeholders on economic, environmental, and social topics 6.2 —
102-22 Composition of the highest governance body and its committees 6.2 —
102-23 Chair of the highest governance body 6.2 —
102-24 Nominating and selecting the highest governance body 6.2 —
102-25 Conflicts of interest 6.2 —
102-26 Role of highest governance body in setting purpose, values, and strategy — —
102-27 Collective knowledge of highest governance body — —
102-28 Evaluating the highest governance body's performance 6.2 —
102-29 Identifying and managing economic, environmental, and social impacts 6.2 —
102-30 Effectiveness of risk management processes — —
102-31 Review of economic, environmental, and social topics 6.2 —
102-32 Highest governance body's role in sustainability reporting — —
102-33 Communicating critical concerns 6.2 —
102-34 Nature and total number of critical concerns — — —
102-35 Remuneration policies 6.2 —
102-36 Process for determining remuneration — —
102-37 Stakeholders' involvement in remuneration 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 6.2 —
102-41 Collective bargaining agreements 6.3.10
6.4
6.4.3
6.4.4
6.4.5		 1, 3
102-42 Identifying and selecting stakeholders 6.2 —
102-43 Approach to stakeholder engagement 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 6.2 —
6. Reporting practice
102-45 Entities included in the consolidated financial statements 6.2 —
102-46 Defining report content and topic Boundaries — —
102-47 List of material topics — —
102-48 Restatements of information N/A — —
102-49 Changes in reporting — — —
102-50 Reporting period — —
102-51 Date of most recent report September 2018 — —
102-52 Reporting cycle 1 year — —
102-53 Contact point for questions regarding the report — —
102-54 Claims of reporting in accordance with the GRI Standards — — —
102-55 GRI content index — — —
102-56 External assurance 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 Compact Principle
GRI 103: Management Approach 2016
103-1,
103-2,
103-3		   — —
Economic Performance 2016
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 — —
201-4 Financial assistance received from government — —
Market Presence 2016
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 2016
203-1 Infrastructure investments and services supported 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 2016
204-1 Proportion of spending on local suppliers — 6.6.6
6.8
6.8.5
6.8.7		 —
Anti-Corruption 2016
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 6.6
6.6.3		 10
205-3 Confirmed incidents of corruption and actions taken 6.6
6.6.3		 10
Anti-Competitive Behavior 2016
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) ISO 26000 Core Subject UN Global Compact Principle
GRI103: Management Approach 2016
103-1,
103-2,
103-3		   — —
Materials 2016
301-1 Materials used by weight or volume 6.5.4 7, 8
301-2 Recycled input materials used — 6.5.4 7, 8
301-3 Reclaimed products and their packaging materials 6.5.4
6.7.5		 7, 8
Energy 2016
302-1 Energy consumption within the organization 6.5.4 7, 8
302-2 Energy consumption outside of the organization 6.5.4 7, 8
302-3 Energy intensity 6.5.4 7, 8
302-4 Reduction of energy consumption 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 and Effluents 2018
303-1 Interaction with water as a shared resource 6.5.4
6.5.6		 7, 8
303-2 Management of water discharge-related impacts 6.5.3
6.5.4
6.5.6		 7, 8
303-3 Water withdrawal 6.5.4
6.5.6		 7, 8
303-4 Water discharge 6.5.3
6.5.4
6.5.6		 7, 8
303-5 Water consumption 6.5.4
6.5.6		 7, 8
Biodiversity 2016
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 6.5.6 7, 8
304-3 Habitats protected or restored 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 2016
305-1 Direct (Scope 1) GHG emissions 6.5.5 7, 8
305-2 Energy indirect (Scope 2) GHG emissions 6.5.5 7, 8
305-3 Other indirect (Scope 3) GHG emissions 6.5.5 7, 8
305-4 GHG emissions intensity 6.5.5 7, 8
305-5 Reduction of GHG emissions 6.5.5 7, 8
305-6 Emissions of ozone-depleting substances (ODS) 6.5.3
6.5.5		 7, 8
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 6.5.3 7, 8
Effluents and Waste 2016
306-1 Water discharge by quality and destination 6.5.3
6.5.4		 7, 8
306-2 Waste by type and disposal method 6.5.3 7, 8
306-3 Significant spills 6.5.3 7, 8
306-4 Transport of hazardous waste 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 2016
307-1 Non-compliance with environmental laws and regulations 4.6 7, 8
Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria — 6.3.5
6.6.6
7.3.1		 7, 8
308-2 Negative environmental impacts in the supply chain and actions taken — 6.3.5
6.6.6
7.3.1		 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 Compact Principle
GRI103: Management Approach 2016
103-1,
103-2,
103-3		   — —
Employment 2016
401-1 New employee hires and employee turnover 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 6.4
6.4.3		 6
Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes — 6.4
6.4.3
6.4.4
6.4.5		 —
Occupational Health and Safety 2018
403-1 Occupational health and safety management system 6.4.6 —
403-2 Hazard identification, risk assessment, and incident investigation 6.4.6 —
403-3 Occupational health services 6.4.4 —
403-4 Worker participation, consultation, and communication on occupational health and safety 6.4.7 1
403-5 Worker training on occupational health and safety 6.4.7 —
403-6 Promotion of worker health 6.4.4 —
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 6.4.6 —
403-8 Workers covered by an occupational health and safety management system — 6.4.3
6.4.6		 —
403-9 Work-related injuries 6.4.3
6.4.4
6.4.6		 1
403-10 Work-related ill health 6.4.3
6.4.4		 1
Training and Education 2016
404-1 Average hours of training per year per employee 6.4
6.4.7		 —
404-2 Programs for upgrading employee skills and transition assistance programs 6.4
6.4.7
6.8.5		 6
404-3 Percentage of employees receiving regular performance and career development reviews 6.4
6.4.7		 —
Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees 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 2016
406-1 Incidents of discrimination and corrective actions taken 6.3
6.3.6
6.3.7
6.3.10
6.4.3		 —
Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk — 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 2016
408-1 Operations and suppliers at significant risk for incidents of child labor 6.3
6.3.3
6.3.4
6.3.5
6.3.7
6.3.10		 —
Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 6.3
6.3.3
6.3.4
6.3.5
6.3.7
6.3.10		 —
Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures 6.3
6.3.5
6.4.3
6.6.6		 —
Rights of Indigenous Peoples 2016
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 2016
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 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 2016
413-1 Operations with local community engagement, impact assessments, and development programs 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 2016
414-1 New suppliers that were screened using social criteria — —
414-2 Negative social impacts in the supply chain and actions taken — —
Public Policy 2016
415-1 Political contributions — —
Customer Health and Safety 2016
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 6.3.9
6.6.6
6.7
6.7.4
6.7.5		 —
Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling 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 6.7
6.7.3
6.7.4
6.7.5
6.7.6
6.7.9		 —
417-3 Incidents of non-compliance concerning marketing communications N/A 6.7
6.7.3
6.7.6
6.7.9		 —
Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data N/A 6.7
6.7.7		 —
Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area 6.6
6.6.3
6.6.7
6.8.7		 —