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Guidelines Comparison Tables

GRI standards

GRI Standards Comparison Table

100 series (Universal)

Disclosures References
2-1 Organizational details The organization shall
2‑2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information No correction
2-5 External assurance
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees No correction
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio ー
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

200 series (Economic topics)

Disclosures References
Economic Performance
201‐1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government
Market Presence
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 -
Indirect Economic Impacts
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
Procurement Practices
204-1 Proportion of spending on local suppliers -
Anti- corruption
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken -
Anti- competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -
Tax
207-1 Approach to tax
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting

300 series (Environmental topics)

Disclosures References
Materials
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
Energy
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
Water and Effluents
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
BIODIVERSITY
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
EMISSIONS
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) -
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
EFFLUENTS AND WASTE
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
ENVIRONMENTAL COMPLIANCE
308-1 New suppliers that were screened using environmental criteria -
308-2 Negative environmental impacts in the supply chain and actions taken

400 series (Social topics)

Disclosures References
Employment
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave
Labor/ Management Relations
402-1 Minimum notice periods regarding operational changes -
Occupational Health and Safety
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services -
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system -
403-9 Work-related injuries
403-10 Work-related ill health
Training and Education
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
Non-discrimination
406-1 Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices
410-1 Security personnel trained in human rights policies or procedures
Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples -
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -
Supplier Social Assessment
414-1 New suppliers that were screened using social criteria -
414-2 Negative social impacts in the supply chain and actions taken
Public Policy
415-1 Political contributions -
Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services -
Marketing and Labeling
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling -
417-3 Incidents of non-compliance concerning marketing communications -
Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data -
DFF Inc., サステナビリティ推進室

SASB Standards Comparison Table

SASB Standards Comparison Table

Sustainability Disclosure Topics & Metrics

Topic Metric Unit of Measure Code References
Energy Management (1) Total energy consumed ㎘、TJ RT-EE-130a.1
(2) Percentage grid electricity Gwh
(3) Percentage renewable Gwh、%
Hazardous Waste Management Amount of hazardous waste generated t RT-EE-150a.1
Percentage recycled % ー
Number and aggregate quantity of reportable spills Number RT-EE-150a.2
Quantity recovered kg ー
Product Safety Number of recalls issued Number RT-EE-250a.1 ー
Total units recalled ー
Total amount of monetary losses as a result of legal proceedings associated with product safety Japanese yen (JPY) RT-EE-250a.2 ー
Product Lifecycle Management Percentage of products by revenue that contain IEC 62474 declarable substances % RT-EE-410a.1 ―
Percentage of eligible products, by revenue, certified to an energy efficiency certification % RT-EE-410a.2 ―
Revenue from renewable energy-related and energy efficiency-related products Japanese yen (JPY) RT-EE-410a.3 ―
Materials Sourcing Description of the management of risks associated with the use of critical materials ― RT-EE-440a.1
Business Ethics Description of policies and practices for prevention of: (1) corruption and bribery and (2) anti-competitive behaviour ― RT-EE-510a.1
Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption Japanese yen (JPY) RT-EE-510a.2 ―
Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulations Japanese yen (JPY) RT-EE-510a.3

* At this time, information is disclosed using units and aggregation methods different from those required by SASB.

Activity Metrics

Activity Metric Unite of Measure Code References
Number of units produced by product category Number RT-EE-000.A ー
Number of employees Number RT-EE-000.B
DFF Inc., サステナビリティ推進室, ものづくり改革本部 安全推進室, ものづくり改革本部 資材部, ものづくり改革本部 品質管理推進室, FTR, 組織開発課, 健康推進センター, 環境部, リスク管理部, 人材・組織開発部　労政課, 人材・組織開発部　システム企画課, 戦略人事部　人事２課, 戦略人事部　人事1課, 人材・組織開発部　人材教育課, 広報部

ISO26000 Comparison Table

6.2　Organizational governance

Disclosures References
6.2.1 Organizational governance

6.3　Human rights

Disclosures References
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.8 Civil and political rights
6.3.9 Economic, social and cultural rights
6.3.10 Fundamental principles and rights at work

6.4　Labor practices

Disclosures References
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
6.4.5 Social dialogue
6.4.6 Health and safety at work
6.4.7 Human development and training in the workplace

6.5　The environment

Disclosures References
6.5.3 Prevention of pollution
6.5.4 Sustainable resource use
6.5.5 Climate change mitigation and adaptation
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats

6.6　Fair operating practices

Disclosures References
6.6.3 Anti-corruption
6.6.4 Responsible political involvement
6.6.5 Fair competition
6.6.6 Promoting social responsibility in the value chain
6.6.7 Respect for property rights

6.7　Consumer issues

Disclosures References
6.7.3 Fair marketing, factual and unbiased information and fair contractual practices
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.7 Consumer data protection and privacy
6.7.8 Access to essential services -
6.7.9 Education and awareness -

6.8　Community involvement and development

Disclosures References
6.8.3 Community involvement
6.8.4 Education and culture
6.8.5 Employment creation and skills development -
6.8.6 Technology development and access
6.8.7 Wealth and income creation -
6.8.8 Health
6.8.9 Social investment
DFF Inc., サステナビリティ推進室