GRI Guidelines Table / Boundary 2016
GRI Guidelines Table 2016
GENERAL STANDARD DISCLOSURES
STRATEGY AND ANALYSIS
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 1 | Statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability | |
| 2 | Description of key impacts, risks, and opportunities |
ORGANIZATIONAL PROFILE
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 3 | Name of the organization | |
| 4 | Primary brands, products, and services | |
| 5 | Location of the organization’s headquarters | |
| 6 | Number of countries where 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 | |
| 7 | Nature of ownership and legal form | |
| 8 | Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries) | |
| 9 | Scale of the organization, including: a. Total number of employees b. Total number of operations c. Net sales (for private sector organizations) or net revenues (for public sector organizations) d. Total capitalization broken down in terms of debt and equity (for private sector organizations) e. Quantity of products or services provided |
|
| 10 | Composition of the workforce, including: a. Total number of employees by employment contract and gender b. Total number of permanent employees by employment type and gender c. Total workforce by employees and supervised workers and by gender d. Total workforce by region and gender e. Report whether 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 f. Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries) |
|
| 11 | Percentage of total employees covered by collective bargaining agreements | |
| 12 | Organization’s supply chain | |
| 13 | Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain | N/A |
| Commitment to External Initiatives | ||
| 14 | Report whether and how the precautionary approach or principle is addressed by the organization | |
| 15 | List of externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses | |
| 16 | List of memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization is participating in | |
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 17 | a. List of all entities included in the organization’s consolidated financial statements or equivalent documents b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report |
|
| 18 | a. Process for defining the report content and the Aspect Boundaries b. How the organization has implemented the Reporting Principles for Defining Report Content |
|
| 19 | List of all the material Aspects identified in the process for defining report content | |
| 20 | For each material Aspect, report the Aspect Boundary within the organization | |
| 21 | For each material Aspect, report the Aspect Boundary outside the organization | |
| 22 | Effect of any restatements of information provided in previous reports, and the reasons for such restatements | N/A |
| 23 | Significant changes from previous reporting periods in the Scope and Aspect Boundaries | N/A |
STAKEHOLDER ENGAGEMENT
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 24 | List of stakeholder groups engaged by the organization | |
| 25 | Report the basis for identification and selection of stakeholders with whom to engage | |
| 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 | |
| 27 | Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns |
REPORT PROFILE
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 28 | Reporting period (such as fiscal or calendar year) for information provided | |
| 29 | Date of most recent previous report (if any) | |
| 30 | Reporting cycle (such as annual, biennial) | |
| 31 | Contact point for questions regarding the report or its contents | |
| GRI Content Index | ||
| 32 | a. The ‘in accordance’ option the organization has chosen b. GRI Content Index for the chosen option c. Reference to the External Assurance Report, if the report has been externally assured |
|
| Assurance | ||
| 33 | a. Organization’s policy and current practice with regard to seeking external assurance for the report b. If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided c. Relationship between the organization and the assurance providers d. Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report |
— |
GOVERNANCE
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| Governance Structure and Composition | ||
| 34 | a. Governance structure of the organization, including committees of the highest governance body b. Identify any committees responsible for decision-making on economic, environmental and social impacts |
|
| 35 | Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees | |
| 36 | Report 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 | |
| 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 | |
| 38 | Composition of the highest governance body and its committees | |
| 39 | Report 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 and the reasons for this arrangement) | |
| 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 | |
| 41 | a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed b. 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 |
|
| Role of Highest Governance Body in Setting the Purpose, Value and Strategies | ||
| 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 | — |
| Ability of the Highest Governance Body and Evaluation of its Performance | ||
| 43 | Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics | — |
| 44 | a. 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 independent or not, and its frequency. Report whether such evaluation is a self-assessment b. Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics |
|
| Role of the Highest Governance Body in Risk Management | ||
| 45 | a. 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 b. 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 |
— |
| 46 | Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics | — |
| 47 | Frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities | |
| Role of the Highest Governance Body in the Sustainability Report | ||
| 48 | Highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered | |
| Role of the Highest Governance Body in the Evaluation of Social, Environmental and Social Performance | ||
| 49 | Process for communicating critical concerns to the highest governance body | |
| 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 | ||
| 51 | Remuneration policies for the highest governance body and senior executives | |
| 52 | Process for determining remuneration | |
| 53 | How stakeholders’ views are sought and taken into account regarding remuneration | — |
| 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 | — |
| 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 | — |
ETHICS AND INTEGRITY
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 56 | Organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics | |
| 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 | |
| 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 |
SPECIFIC STANDARD DISCLOSURES
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| 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 ・The results of the evaluation of the management approach ・Any related adjustments to the management approach Include all DMAs for General Aspects and Specific Aspects |
ECONOMIC
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| ASPECT: ECONOMIC PERFORMANCE | ||
| EC1 | Direct economic value generated and distributed | |
| 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 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 | — |
| ASPECT: INDIRECT ECONOMIC IMPACTS | ||
| EC7 | Development and impact of infrastructure investments and services supported | — |
| EC8 | Significant indirect economic impacts, including the extent of impacts | — |
| ASPECT: PROCUREMENT PRACTICES | ||
| EC9 | Proportion of spending on local suppliers at significant locations of operation | — |
ENVIRONMENTAL
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| ASPECT: MATERIALS | ||
| EN1 | Materials used by weight or volume | |
| EN2 | Percentage of materials used that are recycled input materials | — |
| ASPECT: ENERGY | ||
| EN3 | Energy consumption within the organization | |
| EN4 | Energy consumption outside of the organization | |
| EN5 | Energy intensity | |
| EN6 | Reduction of energy consumption | |
| EN7 | Reductions in energy requirements of products and services | |
| ASPECT: WATER | ||
| EN8 | Total water withdrawal by source | |
| EN9 | Water sources significantly affected by withdrawal of water | — |
| EN10 | Percentage and total volume of water recycled and reused | |
| ASPECT: BIODIVERSITY | ||
| EN11 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | — |
| EN12 | Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas | — |
| EN13 | Habitats protected or restored | — |
| EN14 | Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk | — |
| ASPECT: EMISSIONS | ||
| EN15 | Direct greenhouse gas (GHG) emissions (Scope 1) | |
| EN16 | Energy indirect greenhouse gas (GHG) emissions (Scope 2) | |
| EN17 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | |
| EN18 | Greenhouse gas (GHG) emissions intensity | |
| EN19 | Reduction of greenhouse gas (GHG) emissions | |
| EN20 | Emissions of ozone-depleting substances (ODS) | |
| EN21 | NOXSOX, and other significant air emissions | |
| ASPECT: EFFLUENTS AND WASTE | ||
| EN22 | Total water discharge by quality and destination | |
| EN23 | Total weight of waste by type and disposal method | |
| EN24 | Total number and volume of significant spills | — |
| 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 | — |
| 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 | — |
| ASPECT: PRODUCTS AND SERVICES | ||
| EN27 | Extent of impact mitigation of environmental impacts of products and services | |
| EN28 | Percentage of products sold and their packaging materials that are reclaimed by category | |
| ASPECT: COMPLIANCE | ||
| EN29 | Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations | |
| ASPECT: TRANSPORT | ||
| EN30 | Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce | |
| ASPECT: OVERALL | ||
| EN31 | Total environmental protection expenditures and investments by type | — |
| ASPECT: SUPPLIER ENVIRONMENTAL ASSESSMENT | ||
| EN32 | Percentage of new suppliers that were screened using environmental criteria | — |
| EN33 | Significant actual and potential negative environmental impacts in the supply chain and actions taken | |
| ASPECT: ENVIRONMENTAL GRIEVANCE MECHANISMS | ||
| EN34 | Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms | |
SOCIAL
Labor Practices and Decent Work
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| ASPECT: MATERIALS | ||
| EN1 | Materials used by weight or volume | |
| EN2 | Percentage of materials used that are recycled input materials | — |
| ASPECT: ENERGY | ||
| EN3 | Energy consumption within the organization | |
| EN4 | Energy consumption outside of the organization | |
| EN5 | Energy intensity | |
| EN6 | Reduction of energy consumption | |
| EN7 | Reductions in energy requirements of products and services | |
| ASPECT: WATER | ||
| EN8 | Total water withdrawal by source | |
| EN9 | Water sources significantly affected by withdrawal of water | — |
| EN10 | Percentage and total volume of water recycled and reused | |
| ASPECT: BIODIVERSITY | ||
| EN11 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | — |
| EN12 | Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas | — |
| EN13 | Habitats protected or restored | — |
| EN14 | Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk | — |
| ASPECT: EMISSIONS | ||
| EN15 | Direct greenhouse gas (GHG) emissions (Scope 1) | |
| EN16 | Energy indirect greenhouse gas (GHG) emissions (Scope 2) | |
| EN17 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | |
| EN18 | Greenhouse gas (GHG) emissions intensity | |
| EN19 | Reduction of greenhouse gas (GHG) emissions | |
| EN20 | Emissions of ozone-depleting substances (ODS) | |
| EN21 | NOXSOX, and other significant air emissions | |
| ASPECT: EFFLUENTS AND WASTE | ||
| EN22 | Total water discharge by quality and destination | |
| EN23 | Total weight of waste by type and disposal method | |
| EN24 | Total number and volume of significant spills | — |
| 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 | — |
| 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 | — |
| ASPECT: PRODUCTS AND SERVICES | ||
| EN27 | Extent of impact mitigation of environmental impacts of products and services | |
| EN28 | Percentage of products sold and their packaging materials that are reclaimed by category | |
| ASPECT: COMPLIANCE | ||
| EN29 | Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations | |
| ASPECT: TRANSPORT | ||
| EN30 | Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce | |
| ASPECT: OVERALL | ||
| EN31 | Total environmental protection expenditures and investments by type | — |
| ASPECT: SUPPLIER ENVIRONMENTAL ASSESSMENT | ||
| EN32 | Percentage of new suppliers that were screened using environmental criteria | — |
| EN33 | Significant actual and potential negative environmental impacts in the supply chain and actions taken | |
| ASPECT: ENVIRONMENTAL GRIEVANCE MECHANISMS | ||
| EN34 | Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms | |
Human Rights
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| ASPECT: INVESTMENT | ||
| HR1 | Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | — |
| 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 | |
| ASPECT: NON-DISCRIMINATION | ||
| HR3 | Total number of incidents of discrimination and corrective actions taken | |
| ASPECT: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING | ||
| HR4 | 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 | — |
| ASPECT: CHILD LABOR | ||
| 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 | |
| ASPECT: FORCED OR COMPULSORY LABOR | ||
| HR6 | 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 | |
| ASPECT: SECURITY PRACTICES | ||
| HR7 | Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations | — |
| ASPECT: INDIGENOUS RIGHTS | ||
| HR8 | Total number of incidents of violations involving rights of indigenous peoples and actions taken | — |
| ASPECT: ASSESSMENT | ||
| HR9 | Total number and percentage of operations that have been subject to human rights reviews or impact assessments | — |
| ASPECT: SUPPLIER HUMAN RIGHTS ASSESSMENT | ||
| HR10 | Percentage of new suppliers that were screened using human rights criteria | — |
| HR11 | Significant actual and potential negative human rights impacts in the supply chain and actions taken | |
| ASPECT: HUMAN RIGHTS GRIEVANCE MECHANISMS | ||
| HR12 | Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms | — |
Society
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| ASPECT: LOCAL COMMUNITIES | ||
| SO1 | Percentage of operations with implemented local community engagement, impact assessments, and development programs | |
| SO2 | Operations with significant actual and potential negative impacts on local communities | — |
| ASPECT: ANTI-CORRUPTION | ||
| SO3 | Total number and percentage of operations assessed for risks related to corruption and the significant risks identified | — |
| SO4 | Communication and training on anti-corruption policies and procedures | |
| SO5 | Confirmed incidents of corruption and actions taken | — |
| ASPECT: PUBLIC POLICY | ||
| SO6 | Total value of political contributions by country and recipient/beneficiary | |
| ASPECT: ANTI-COMPETITIVE BEHAVIOR | ||
| SO7 | Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes a. Report the total number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant b. Report the main outcomes of completed legal actions, including any decisions or judgments |
— |
| ASPECT: COMPLIANCE | ||
| SO8 | Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations | |
| ASPECT: SUPPLIER ASSESSMENT FOR IMPACTS ON SOCIETY | ||
| SO9 | 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 | ||
| SO11 | Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms | — |
Product Responsibility
| Indicator | Description | Relevant Sections in Reports |
|---|---|---|
| ASPECT: CUSTOMER HEALTH AND SAFETY | ||
| PR1 | Percentage of significant product and service categories for which health and safety impacts are assessed for improvement | |
| 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 | |
| ASPECT: PRODUCT AND SERVICE LABELING | ||
| 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 | |
| PR4 | Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes | — |
| PR5 | Results of surveys measuring customer satisfaction | |
| ASPECT: MARKETING COMMUNICATIONS | ||
| PR6 | Sale of banned or disputed products | |
| 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 | N/A |
| ASPECT: CUSTOMER PRIVACY | ||
| PR8 | Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data | |
| ASPECT: COMPLIANCE | ||
| PR9 | Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services | |
Boundary 2016
For each material aspects, we set aspect boundaries considering impacts within and outside of TEL.
| Aspects | TEL's Materiality | G4 | Within the organization | Outside of the organization | |||
|---|---|---|---|---|---|---|---|
| Customer | Supplier | Community | |||||
| ECONOMIC | ECONOMIC PERFORMANCE | ○ | EC1-4 | ○ | ○ | ○ | ○ |
| ENVIRONMENTAL | ENERGY | ○ | EN3-7 | ○ | ○ | ○ | |
| WATER | ○ | EN8-10 | ○ | ○ | ○ | ||
| PRODUCTS AND SERVICES | ○ | EN27-28 | ○ | ○ | |||
| SUPPLIER ENVIRONMENTAL ASSESSMENT | ○ | EN32-33 | ○ | ○ | |||
| Labor Practices and Decent Work | EMPLOYMENT | ○ | LA1-3 | ○ | ○ | ||
| OCCUPATIONAL HEALTH AND SAFETY | ○ | LA5-8 | ○ | ||||
| TRAINING AND EDUCATION | ○ | LA9-11 | ○ | ||||
| DIVERSITY AND EQUAL OPPORTUNITY | ○ | LA12 | ○ | ||||
| SUPPLIER ASSESSMENT FOR LABOR PRACTICES | ○ | LA14-15 | ○ | ○ | |||
| Human Rights | SUPPLIER HUMAN RIGHTS ASSESSMENT | ○ | HR10-11 | ○ | ○ | ||
| Society | LOCAL COMMUNITIES | ○ | SO1-2 | ○ | ○ | ||
| COMPLIANCE | ○ | SO8 | ○ | ○ | ○ | ○ | |
| SUPPLIER ASSESSMENT FOR IMPACTS ON SOCIETY | ○ | SO9-10 | ○ | ○ | |||
| Product Responsibility | CUSTOMER HEALTH AND SAFETY | ○ | PR1-2 | ○ | ○ | ||
| PRODUCT AND SERVICE LABELING | ○ | PR3-5 | ○ | ○ | |||
