GRI Standards Comparison Chart

Universal Standards
(General Disclosures 2021 / Material Topics 2021)

Disclosures No. Requirements Reasons for Omission/Additional Information
General Disclosures 2021
1. The organization and its reporting practices
102-1 Organizational details AR: P.116
102-2 Entities included in the organization’s sustainability reporting AR: P.116
SR: P.5
102-3 Reporting period, frequency and contact point AR: P.5
AR: P.116
(t-csr@pub.taisei.co.jp)
102-4 Restatements of information
102-5 External assurance AR: P.5
2. Activities and workers
102-6 Activities, value chain, and other business relationships AR: P.78-80
SR: P.5-8
102-7 Employees AR: P.112
SR: P.9
102-8 Workers who are not employees AR: P.112
SR: P.9
3. Governance
102-9 Governance structure and composition AR: P.87,92
AR: P.63-64
CG: P.4
102-10 Nomination and selection of the highest governance body AR: P.89
CG: P.2,4
102-11 Chair of the highest governance body AR: P.99
CG: P.6
102-12 Role of the highest governance body in overseeing the management of impacts AR: P.85-92
AR: P.63-64
CG: P.3
102-13 Delegation of responsibility for managing impacts AR: P.85-86
CG: P.3
102-14 Role of the highest governance body in sustainability reporting Board review/approval is obtained for publication of the report
CG: P.3
102-15 Conflicts of interest CG: P.7-8
102-16 Communication of critical concerns AR: P.93-98
102-17 Collective knowledge of the highest governance body AR: P.87
102-18 Evaluation of the performance of the highest governance body AR: P.88
CG: P.4-5
102-19 Remuneration policies AR: P.90-91
CG: P.11-12
102-20 Process to determine remuneration AR: P.90-91
CG: P.11-12
102-21 Annual total compensation ratio
4. Strategy, policies and practices
102-22 Statement on sustainable development strategy AR: P.9-16
AR: P.57-60
102-23 Policy commitments Web: Action Guidelines for Taisei Personnel and the Taisei Group as a Whole
Web: Human Rights Policy
102-24 Embedding policy commitments AR: P.55-56
AR: P.78
AR: P.93-95
102-25 Processes to remediate negative impacts AR: P.55-56
AR: P.78
AR: P.93-95
102-26 Mechanisms for seeking advice and raising concerns AR: P.93-95
102-27 Compliance with laws and regulations AR: P.66
AR: P.93-95
102-28 Membership associations Web: Participation in Initiatives
5. Stakeholder engagement
102-29 Approach to stakeholder engagement AR: P.5-6
AR: P.57-62
AR: P.89
102-30 Collective bargaining agreements AR: P.115
Material Topics 2021
1. Guidance to determine material topics
2. Disclosures on material topics
103-1 Process to determine material topics AR: P.31-34
103-2 List of material topics AR: P.31-34
103-3 Management of material topics AR: P.31-34
AR: P.63-81

200 series (Economic topics)

Disclosures No. Requirements Reasons for Omission/Additional Information
GRI 201: Economic Performance 2016
3-3 Management of material topics Web: Medium-Term Business Plan (2021-2023)
201-1 Direct economic value generated and distributed AR:P7-8
Web: Annual Securities Report
201-2 Financial implications and other risks and opportunities due to climate change AR: P.67-72
AR: P.74
AR: P.22-26
201-3 Defined benefit plan obligations and other retirement plans SR: P.121-123
201-4 Financial assistance received from government
GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
202-2 Proportion of senior management hired from the local community
GRI 203: Indirect Economic Impacts 2016
3-3 Management of material topics AR: P.31-34
203-1 Infrastructure investments and services supported AR: P.35-44
203-2 Significant indirect economic impacts AR: P.45-48
AR: P.112-115
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers
GRI 205: Anti-corruption 2016
3-3 Management of material topics AR: P.31-34
AR: P.93-98
205-1 Operations assessed for risks related to corruption AR: P.93-98
205-2 Communication and training about anti-corruption policies and procedures AR: P.93-95
AR: P.115
205-3 Confirmed incidents of corruption and actions taken AR: P.93-95
AR: P.115
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices AR: P.95
AR: P.115
GRI 207: Tax 2019
207-1 Approach to tax Web: Tax Compliance
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax

300 series (Environmental topics)

Disclosures No. Requirements Reasons for Omission/Additional Information
GRI 301: Materials 2016
3-3 Management of material topics AR: P.65-66
AR: P.71
AR: P.112
301-1 Materials used by weight or volume Web: Environmental Data
301-2 Recycled input materials used Web: Environmental Data
301-3 Reclaimed products and their packaging materials
GRI 302: Energy 2016
3-3 Management of material topics AR: P.31-34
AR: P.65-68
AR: P.74
302-1 Energy consumption within the organization Web: Environmental Data
302-2 Energy consumption within the organization
302-3 Energy intensity Web: Environmental Data
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
GRI 303: Water and Effluents 2018
3-3 Management of material topics AR: P.65-66
AR: P.112
303-1 Interactions with water as a shared resource Web: Environmental Data
303-2 Management of water discharge-related impacts
303-3 Water withdrawal Web: Business Activities in Water-stressed Regions
Web: Environmental Data
303-4 Water discharge Web: Business Activities in Water-stressed Regions
Web: Environmental Data
303-5 Water consumption Web: Business Activities in Water-stressed Regions
Web: Environmental Data
GRI 304: Biodiversity 2016
3-3 Management of material topics AR: P.65-66
AR: P.72-73
AR: P.112
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas AR: P.72
304-2 Significant impacts of activities, products, and services on biodiversity AR: P.72
304-3 Habitats protected or restored AR: P.72
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions 2016
3-3 Management of material topics AR: P.65-68
AR: P.74
AR: P.96-97
AR: P.112
305-1 Direct (Scope 1) GHG emissions AR: P.22
AR: P.34
AR: P.65-68
AR: P.74
AR: P.112
Web: Environmental Data
305-2 Energy indirect (Scope 2) GHG emissions AR: P.22
AR: P.34
AR: P.65-68
AR: P.74
AR: P.112
Web: Environmental Data
305-3 Other indirect (Scope 3) GHG emissions AR: P.22
AR: P.34
AR: P.65-68
AR: P.74
AR: P.112
Web: Environmental Data
305-4 GHG emissions intensity AR: P.112
Web: Environmental Data
305-5 Reduction of GHG emissions AR: P.112
Web: Environmental Data
305-6 Emissions of ozone-depleting substances (ODS) Web: Environmental Data
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Web: Environmental Data
GRI 306: Effluents and Waste 2016
3-3 Management of material topics AR: P.65-66
AR: P.96-97
AR: P.112
306-1 Water discharge by quality and destination Web: Environmental Data
306-2 Waste by type and disposal method Web: Environmental Data
306-3 Significant spills Web: Compliance with Environment-related Laws and Regulations
306-4 Transport of hazardous waste Not applicable
306-5 Water bodies affected by water discharges and/or runoff
GRI 307: Environmental Compliane 2016
307-1 Non-compliance with environmental laws and regulations Web: Compliance with Environment-related Laws and Regulations
GRI 308: Supplier Environmental Assessment 2016
3-3 Management of material topics AR: P.31-34
AR: P.65-66
AR: P.78
AR: P.96-97
308-1 a. New suppliers that were screened using environmental criteria AR: P.78
Web: Promotion of Supply Chain Management
308-2 Negative environmental impacts in the supply chain and actions taken AR: P.65
AR: P.78
Web: Environmental Due Diligence

400 series (Social topics)

Disclosures No. Requirements Reasons for Omission/Additional Information
GRI 401: Employement 2016
3-3 Management of material topics AR: P.31-34
AR: P.51-54
AR: P.81
401-1 New employee hires and employee turnover AR: P.112-115
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave AR: P.53-54
AR: P.112-115
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes * When an employee is transferred for a business reason, such an employee is notified immediately after the decision is made.
GRI 403: Occupational Health and Safety 2018
403-1 Workers representation in formal joint management–worker health and safety committees Web: Thorough Management of Occupational Health and Safety
AR: P.79
403-2 Hazard identification, risk assessment, and incident investigation AR: P.79
403-3 Occupational health services AR: P.79
403-4 Worker participation, consultation, and communication on occupational health and safety Web: Realization of an Attractive Working Environment That Is Good to Work in
403-5 Worker training on occupational health and safety AR: P.79
403-6 Promotion of worker health AR: P.54
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships AR: P.54
AR: P.79
AR: P.114
403-8 Workers covered by an occupational health and safety management system AR: P.79
403-9 Work-related injuries AR: P.7
AR: P.22
AR: P.54
AR: P.79
AR: P.114
403-10 Work-related ill health AR: P.7,22
AR: P.114
Web: Health Management
GRI 404: Training and Education 2016
3-3 Management of material topics AR: P.51-54
404-1 Average hours of training per year per employee AR: P.7,22
AR: P.114
Web: Human Resource Development
404-2 Programs for upgrading employee skills and transition assistance programs AR: P.51-54
AR: P.114
404-3 Percentage of employees receiving regular performance and career development reviews AR: P.114
GRI 405:Diversity and Equal Opportunity 2016
3-3 Management of material topics Human Resources Development Policy (Diversity & Inclusion Policy)
AR: P.51-54
405-1 Diversity of governance bodies and employees AR: P.51-54
AR: P.81
AR: P.112,115
405-2 Ratio of basic salary and remuneration of women to men AR: P.115
Web: ESG Data
GRI 406: Non-Discrimination 2016
3-3 Management of material topics Human Rights Policy
AR: P.55-56
406-1 Incidents of discrimination and corrective actions taken Web: Human Rights
GRI 407: 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 AR: P.55-56
AR: P.78
GRI 408: Child Labor 2016
3-3 Management of material topics Human Rights Policy
408-1 Operations and suppliers at significant risk for incidents of child labor AR: P.55-56
AR: P.78
GRI 409: Forced or Compulsory Labor 2016
3-3 Management of material topics Human Rights Policy
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor AR: P.55-56
AR: P.78
Web: Human Rights DD
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures (At present, no information is collected)
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples AR: P.114
GRI 412:Human Rights Assessment 2016
3-3 Management of material topics AR: P.31-34
AR: P.55-56
412-1 Operations that have been subject to human rights reviews or impact assessments AR: P.114
Web: Risk Management and Risk Assessment
412-2 Employee training on human rights policies or procedures AR: P.114
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Web: Risk Management and Risk Assessment
GRI 413: Local Communities 2016
3-3 Management of material topics WEB: Contribution to Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs AR: P.72
413-2 Operations with significant actual and potential negative impacts on local communities Not applicable
GRI 414: Supplier Social Assessment 2016
3-3 Management of material topics AR: P.31-34
AR: P.78
414-1 New suppliers that were screened using social criteria AR: P.78
Web: Risk Management and Risk Assessment
414-2 Negative social impacts in the supply chain and actions taken AR: P.78
Web: Risk Management and Risk Assessment
Web: Human Rights DD
GRI 415: Public Policy 2016
3-3 Management of material topics AR: P.31-34
AR: P.81
415-1 Political contributions AR: P.115
GRI 416: Customer Health and Safety 2016
3-3 Management of material topics AR: P.31-34
AR: P.75-77
416-1 Assessment of the health and safety impacts of product and service categories AR: P.75-77
AR: P.112-115
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
GRI 417:Marketing and Labeling 2016
3-3 Management of material topics AR: P.31-34
AR: P.75-76
417-1 Requirements for product and service information and labeling AR: P.75-76
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
3-3 Management of material topics Policy on the Protection of Personal Information
AR: P.31-34
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data AR: P.115
GRI 419: Socioeconomic Compliance 2016
3-3 Management of material topics AR: P.31-34
419-1 Non-compliance with laws and regulations in the social and economic area AR: P.31-34
AR: P.93-98

Taisei Corporation has reported the information cited in this GRI content index with reference to the GRI standards.
※ AR: Annual Report 2023 / SR: FY2022 Annual Security Report / CG: Corporate Governance Report (June 28, 2023)

Sustainability

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