GRI Standards Comparison Table
This website references the GRI Sustainability Reporting Standard. The relevant information can be found below.
Usage statement
The Itoki Group refers to the GRI Standards (GRI1: Foundations 2021) and reports the information set out in this GRI Content Index for the period in question (January 1, 2023 to December 31, 2023).
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 2024 (P.2) Scope of reporting, etc. |
| 2-3 | Reporting period, reporting frequency, contact information | Integrated Report 2024 (P.2) Scope of reporting, etc. |
| 2-4 | Information correction/correction description | - |
| 2-5 | external guarantee | ESG Data Book (P.23-24) Independent Third-Party Assurance Report [1332KB] |
| 2-6 | Activities, value chains and other business relationships |
value chain Sector-Specific Solutions |
| 2-7 | Employee | ESG Data Book (P.17) 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 2024 (P.11-16) Message from the President |
| 2-23 | policy statement | Various policies |
| 2-24 | Putting the policy statement into practice |
Corporate Governance (Corporate Governance Structure) 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) |
| 2-28 | Organizations eligible for membership | Participating in initiatives |
| 2-29 | Approach to stakeholder engagement | Integrated Report 2024 (P.91) 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.9) Total Energy Consumption [1332KB] |
| 302-2 | Energy consumption outside the organization | - |
| 302-3 | Energy intensity | ESG Data Book (P.9) Total Energy Consumption [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 |
Efficient use of resources ESG Data Book (P.11) 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.11) Water Usage [1332KB] |
| 303-5 | water consumption | ESG Data Book (P.11) 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.6-8) Greenhouse gas emissions throughout 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.6-8) Greenhouse gas emissions throughout 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.6) Greenhouse gas emissions throughout the supply chain (Scope 1+2+3) [1332KB] |
| 305-4 | Greenhouse gas (GHG) emissions intensity | ESG Data Book (P.6) CO2 Emissions (Scope 1+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 |
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.11-12) Resources and Waste [1332KB] |
| 306-4 | waste not disposed of | ESG Data Book (P.11-12) Resources and Waste [1332KB] |
| 306-5 | disposed of waste | ESG Data Book (P.11-12) Resources and Waste [1332KB] |
GRI307: Environmental Compliance 2016
| GRI ID | item | Publication location |
|---|---|---|
| 307-1 | Violation of environmental 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) |
Social
GRI401: Employment 2016
| GRI ID | item | Publication location |
|---|---|---|
| 401-1 | Hiring and leaving employees | ESG Data Book (P.21) Adoption Record [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.17) 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 and productivity 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.17) Occupational Safety and Health [1332KB] |
| 403-10 | Work-related illnesses and poor health | ESG Data Book (P.17) 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.20) Wage Gap between Men and Women [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 | - |