GRI Standards Comparison Table
This website references the GRI Sustainability Reporting Standard. The relevant information can be found below.
Usage statement
The Itoki Group will refer to the GRI Standards (GRI1: Basics 2021) and report the information listed in this GRI Content Index for the relevant period (January 1, 2022 to December 31, 2022).
common standard
GRI 2: General disclosures
| GRI ID | item | Publication location |
|---|---|---|
| 2-1 | Organization details | Company profile |
| 2-2 | Entities covered by an organization's sustainability report | Integrated Report 2023 (P.2) Scope of report, etc. |
| 2-3 | Reporting period, reporting frequency, contact information | Integrated Report 2023 (P.2) Scope of report, etc. |
| 2-4 | Information correction/correction description | - |
| 2-5 | external guarantee | ESG Data Book (P.20-21) Independent Third Party Assurance Report [1332KB] |
| 2-6 | Activities, value chains and other business relationships |
value chain Sectoral solutions |
| 2-7 | Employee | ESG Data Book (P.14) Employee-related data [1332KB] |
| 2-8 | Workers other than employees | - |
| 2-9 | Governance structure and composition | Corporate governance |
| 2-10 | Nomination and selection in the highest governance body | Corporate governance |
| 2-11 | Chair of the highest governance body | Corporate governance |
| 2-12 | The role of the highest governance body in overseeing impact management | - |
| 2-13 | Transferring responsibility for impact management | - |
| 2-14 | The role of the highest governance body in sustainability reporting | Response to TCFD (governance) |
| 2-15 | conflict of interest |
Corporate Governance (Thoughts on internal control) Corporate governance report |
| 2-16 | Communicate serious concerns |
Corporate Governance (Thoughts on internal control) compliance |
| 2-17 | Collective knowledge of the highest governance body | Corporate governance |
| 2-18 | Assessing the performance of the highest governance body | Corporate Governance (Evaluation of the effectiveness of the Board of Directors) |
| 2-19 | Compensation policy |
Securities report for the fiscal year ending December 2022 [Director compensation, etc.] [705KB] Corporate governance (determination of executive compensation) |
| 2-20 | Remuneration determination process |
Securities report for the fiscal year ending December 2022 [Director compensation, etc.] [705KB] Corporate governance (determination of executive compensation) |
| 2-21 | Percentage of total annual remuneration | - |
| 2-22 | STATEMENT ON STRATEGIES FOR SUSTAINABLE DEVELOPMENT | Integrated Report 2023 (P.5-10) Top Message |
| 2-23 | policy statement | Various policies |
| 2-24 | Putting the policy statement into practice |
Corporate Governance (Corporate Governance Structure Chart) Legal compliance (environmental management system) Risk management (risk management system) Compliance (compliance promotion system) |
| 2-25 | Negative impact remediation process |
Risk management (risk management system) compliance |
| 2-26 | Mechanisms for seeking advice and raising concerns | compliance |
| 2-27 | Legal compliance |
risk management Compliance (compliance promotion system) Legal compliance |
| 2-28 | Organizations eligible for membership | Participating in initiatives |
| 2-29 | Approach to stakeholder engagement | Integrated Report 2023 (P.47) Stakeholder Engagement |
| 2-30 | collective agreement | Respect for human rights/occupational safety and health (building labor-management relations) |
GRI 3: Material items
| GRI ID | item | Publication location |
|---|---|---|
| 3-1 | Material item decision process | Itoki's materiality |
| 3-2 | List of material items | Itoki's materiality |
| 3-3 | Management of material items | Itoki's materiality |
Standard by item
economy
GRI201: Economic Performance 2016
| GRI ID | item | Publication location |
|---|---|---|
| 201-1 | Direct economic value created and distributed | Securities report for the fiscal year ending December 2022 [705KB] |
| 201-2 | Financial impacts and other risks and opportunities from climate change |
Compliance with TCFD Securities report for the fiscal year ending December 2022 [Business risks] [705KB] |
| 201-3 | Defined benefit pension plan contributions and other retirement benefits plans | Securities report for the fiscal year ending December 2022 (retirement benefits) [705KB] |
| 201-4 | Financial support received from the government | - |
GRI202: Presence in the local economy 2016
| GRI ID | item | Publication location |
|---|---|---|
| 202-1 | Ratio of standard entry salary to regional minimum wage (by gender) | - |
| 202-2 | Percentage of senior management hired from local communities | - |
GRI203: Indirect economic impact 2016
| GRI ID | item | Publication location |
|---|---|---|
| 203-1 | Infrastructure investment and support services | - |
| 203-2 | Significant indirect economic impact | - |
GRI204: Procurement practices 2016
| GRI ID | item | Publication location |
|---|---|---|
| 204-1 | Percentage of spending on local suppliers | - |
GRI205: Anti-corruption 2016
| GRI ID | item | Publication location |
|---|---|---|
| 205-1 | Business establishments that conduct risk assessments related to corruption | - |
| 205-2 | Communication and training on anti-corruption policies and procedures |
risk management Compliance (compliance promotion system) |
| 205-3 | Confirmed cases of corruption and measures taken | - |
GRI206: Anti-competitive conduct 2016
| GRI ID | item | Publication location |
|---|---|---|
| 206-1 | Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices | - |
GRI207: Tax 2019
| GRI ID | item | Publication location |
|---|---|---|
| 207-1 | Approach to tax | Securities report for the fiscal year ending December 2022 [705KB] |
| 207-2 | Tax governance, administration and risk management | - |
| 207-3 | Addressing tax-related stakeholder engagement and concerns | - |
| 207-4 | Country report | - |
Environment
GRI301: Raw materials 2016
| GRI ID | item | Publication location |
|---|---|---|
| 301-1 | Weight or volume of raw materials used | － |
| 301-2 | Recycled materials used | Manufacturing/Space creation |
| 301-3 | Recycled products and packaging | Effective use of resources |
GRI302: Energy 2016
| GRI ID | item | Publication location |
|---|---|---|
| 302-1 | Energy consumption within the organization | ESG Data Book (P.6) Total energy usage [1332KB] |
| 302-2 | Energy consumption outside the organization | - |
| 302-3 | Energy intensity | ESG Data Book (P.6) Total energy usage [1332KB] |
| 302-4 | Reduce energy consumption | Climate change/Global warming prevention |
| 302-5 | Reducing the energy requirements of products and services | Climate change/Global warming prevention |
GRI303: Water and wastewater 2018
| GRI ID | item | Publication location |
|---|---|---|
| 303-1 | Interaction with water as a shared resource |
Effective use of resources ESG Data Book (P.8) Water usage [1332KB] |
| 303-2 | Management of impacts related to wastewater | Effective use of resources |
| 303-3 | water intake | - |
| 303-4 | drainage | ESG Data Book (P.8) Water usage [1332KB] |
| 303-5 | water consumption | ESG Data Book (P.8) Water usage [1332KB] |
GRI304: Biodiversity 2016
| GRI ID | item | Publication location |
|---|---|---|
| 304-1 | Business sites owned, leased, or managed in protected areas, non-protected areas with high biodiversity value, or areas adjacent to them. | - |
| 304-2 | Significant impact of activities, products and services on biodiversity | Biodiversity conservation |
| 304-3 | Habitat protection and restoration | Biodiversity conservation |
| 304-4 | Species on the IUCN Red List and National Conservation Species List living in areas affected by the project | - |
GRI305: Emissions to the atmosphere 2016
| GRI ID | item | Publication location |
|---|---|---|
| 305-1 | Direct greenhouse gas (GHG) emissions (Scope 1) | ESG Data Book (P.5) Greenhouse gas emissions through the supply chain (Scope 1+2+3), CO² emissions (Scope 1+2) [1332KB] |
| 305-2 | Indirect greenhouse gas (GHG) emissions (Scope 2) | ESG Data Book (P.5) Greenhouse gas emissions through the supply chain (Scope 1+2+3), CO² emissions (Scope 1+2) [1332KB] |
| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | ESG Data Book (P.5) Greenhouse gas emissions through the supply chain (Scope 1+2+3) [1332KB] |
| 305-4 | Greenhouse gas (GHG) emissions intensity | ESG Data Book (P.5) CO² emissions (Scope1+2) [1332KB] |
| 305-5 | Reducing greenhouse gas (GHG) emissions | Climate change/Global warming prevention |
| 305-6 | Emissions of ozone depleting substances (ODS) | - |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant atmospheric emissions | Legal compliance (prevention of air pollution, water pollution, and soil pollution) |
GRI306: Waste 2020
| GRI ID | item | Publication location |
|---|---|---|
| 306-1 | Significant waste generation and waste-related impacts | － |
| 306-2 | Managing significant waste-related impacts | Effective use of resources |
| 306-3 | Waste generated | ESG Data Book (P.8-9) Resources and Waste [1332KB] |
| 306-4 | waste not disposed of | ESG Data Book (P.8-9) Resources and Waste [1332KB] |
| 306-5 | disposed of waste | ESG Data Book (P.8-9) Resources and Waste [1332KB] |
GRI307: Environmental Compliance 2016
| GRI ID | item | Publication location |
|---|---|---|
| 307-1 | Violation of environmental laws and regulations | Compliance with Laws and Regulations |
GRI308: Supplier Environmental Assessment 2016
| GRI ID | item | Publication location |
|---|---|---|
| 308-1 | New suppliers selected based on environmental standards | - |
| 308-2 | Negative environmental impact in the supply chain and measures taken | Together with partners for value co-creation (promoting sustainable procurement in the supply chain) |
society
GRI401: Employment 2016
| GRI ID | item | Publication location |
|---|---|---|
| 401-1 | Hiring and leaving employees | ESG Data Book (P.18) adoption results [1332KB] |
| 401-2 | Allowances provided to regular employees but not to non-regular employees | - |
| 401-3 | Childcare leave | ESG Data Book (P.18) Annual paid leave acquisition rate [1332KB] |
GRI402: Labor-Management Relations 2016
| GRI ID | item | Publication location |
|---|---|---|
| 402-1 | Minimum notice period for business changes | - |
GRI403: Occupational Safety and Health 2018
| GRI ID | item | Publication location |
|---|---|---|
| 403-1 | Occupational safety and health management system | Respect for human rights/occupational safety and health (occupational safety and health) |
| 403-2 | Hazard identification, risk assessment, accident investigation | ESG Data Book (P.14) Occupational Safety and Health [1332KB] |
| 403-3 | occupational health services | 01. Body - Health check |
| 403-4 | Worker participation, consultation and communication in occupational safety and health | Respect for human rights/occupational safety and health (occupational safety and health) |
| 403-5 | Worker training on occupational safety and health | Respect for human rights/occupational safety and health (occupational safety and health) |
| 403-6 | Improving worker health | Health management |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked to business relationships | Respect for human rights/occupational safety and health (occupational safety and health) |
| 403-8 | Workers covered by the occupational safety and health management system | Respect for human rights/occupational safety and health (occupational safety and health) |
| 403-9 | work-related injuries | ESG Data Book (P.14) Occupational Safety and Health [1332KB] |
| 403-10 | Work-related illnesses and poor health | ESG Data Book (P.14) Occupational Safety and Health [1332KB] |
GRI404: Training and Education 2016
| GRI ID | item | Publication location |
|---|---|---|
| 404-1 | Average annual training hours per employee | - |
| 404-2 | Employee Skills Improvement Program and Transition Assistance Program | Support for proactive career development |
| 404-3 | Percentage of employees who receive regular reviews of their performance and career development | - |
GRI405: Diversity and Equal Opportunity 2016
| GRI ID | item | Publication location |
|---|---|---|
| 405-1 | Governance bodies and workforce diversity |
Corporate governance (diversity of directors) ESG Data Book (P.17) Employee Diversity [1332KB] |
| 405-2 | Ratio of basic salary and total remuneration between men and women | ESG Data Book (P.17) Gender wage gap [1332KB] |
GRI406: Non-discrimination 2016
| GRI ID | item | Publication location |
|---|---|---|
| 406-1 | Cases of discrimination and remedies taken | - |
GRI407: Freedom of Association and Collective Bargaining 2016
| GRI ID | item | Publication location |
|---|---|---|
| 407-1 | Operations and suppliers where freedom of association and collective bargaining rights may be at risk |
Respect for human rights/occupational safety and health (implementation of human rights due diligence) Together with partners for value co-creation (promoting sustainable procurement in the supply chain) |
GRI408: Child Labor 2016
| GRI ID | item | Publication location |
|---|---|---|
| 408-1 | Operations and suppliers at significant risk for child labor incidents |
Respect for human rights/occupational safety and health (implementation of human rights due diligence) Together with partners for value co-creation (promoting sustainable procurement in the supply chain) |
GRI409: Forced Labor 2016
| GRI ID | item | Publication location |
|---|---|---|
| 409-1 | Operations and suppliers at significant risk for forced labor cases |
Respect for human rights/occupational safety and health (implementation of human rights due diligence) Together with partners for value co-creation (promoting sustainable procurement in the supply chain) |
GRI410: Security Practices 2016
| GRI ID | item | Publication location |
|---|---|---|
| 410-1 | Security personnel trained in human rights policies and procedures | - |
GRI411: Rights of Indigenous Peoples 2016
| GRI ID | item | Publication location |
|---|---|---|
| 411-1 | Cases of violation of the rights of indigenous peoples | - |
GRI412: Human Rights Assessment 2016
| GRI ID | item | Publication location |
|---|---|---|
| 412-1 | Business sites subject to human rights reviews and impact evaluations | Various policies (human rights policy) |
| 412-2 | Employee training on human rights policies and procedures | Respect for human rights/occupational safety and health (implementation of human rights due diligence) |
| 412-3 | Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening | - |
GRI413: Local Community 2016
| GRI ID | item | Publication location |
|---|---|---|
| 413-1 | Businesses that have conducted community engagement, impact evaluations, and development programs | Contributing to local communities and education (contributing to local communities) |
| 413-2 | Business establishments that have a significant negative impact (actual or potential) on the local community | - |
GRI414: Supplier Social Assessment 2016
| GRI ID | item | Publication location |
|---|---|---|
| 414-1 | New suppliers selected based on social criteria | - |
| 414-2 | Negative social impact in the supply chain and measures taken | Together with partners for value co-creation (promoting sustainable procurement in the supply chain) |
GRI415: Public Policy 2016
| GRI ID | item | Publication location |
|---|---|---|
| 415-1 | political donations | - |
GRI416: Customer Safety and Health 2016
| GRI ID | item | Publication location |
|---|---|---|
| 416-1 | Assessing the health and safety impact of product and service categories | - |
| 416-2 | Examples of violations related to the safety and health impact of products and services | - |
GRI417: Marketing and Labeling 2016
| GRI ID | item | Publication location |
|---|---|---|
| 417-1 | Product and service information and labeling requirements | Manufacturing/Space creation |
| 417-2 | Cases of violations regarding product and service information and labeling | - |
| 417-3 | Examples of violations related to marketing communications | - |
GRI418: Customer Privacy 2016
| GRI ID | item | Publication location |
|---|---|---|
| 418-1 | Complaints Substantiated Regarding Violation of Customer Privacy and Loss of Customer Data | - |