GRI Guidelines Comparison Tables
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GRI 1: Foundation 2021
| Statement of Use | MHI will report the information in the content index for the period of FY2024(April 1, 2023 to March 31, 2024) with reference to the GRI Standards. |
|---|---|
| Used GRI 1 | GRI 1: Foundation 2021 |
GRI 2: General Disclosures 2021
| Disclosure | References | ||
|---|---|---|---|
| SUSTAINABILITY DATABOOK 2024 | |||
| 1. The organization and its reporting practices | |||
| 2-1 | Organizational details | - | 【MHI REPORT 2024】
【Website】 |
| 2-2 | Entities included in the organization's sustainability reporting | 【MHI REPORT 2024】
【Website】 |
|
| 2-3 | Reporting period, frequency and contact point | 【MHI REPORT 2024】 | |
| 2-4 | Restatements of information | - | |
| 2-5 | External assurance | - | |
| Disclosure | References | ||
| SUSTAINABILITY DATABOOK 2024 | |||
| 2. Activities and workers | |||
| 2-6 | Activities, value chain and other business relationships | 【MHI REPORT 2024】
【Website】 |
|
| 2-7 | Employees | 【MHI REPORT 2024】
【Website】 |
|
| 2-8 | Workers who are not employees | - | - |
| Disclosure | References | ||
| SUSTAINABILITY DATABOOK 2024 | |||
| 3.Governance | |||
| 2-9 | Governance structure and composition | 【MHI REPORT 2024】 | |
| 2-10 | Nomination and selection of the highest governance body | 【MHI REPORT 2024】 | |
| 2-11 | Chair of the highest governance body | 【MHI REPORT 2024】 | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | 【MHI REPORT 2024】 | |
| 2-13 | Delegation of responsibility for managing impacts | 【MHI REPORT 2024】 | |
| 2-14 | Role of the highest governance body in sustainability reporting | 【MHI REPORT 2024】 | |
| 2-15 | Conflicts of interest | 【MHI REPORT 2024】 | |
| 2-16 | Communication of critical concerns | 【MHI REPORT 2024】 | |
| 2-17 | Collective knowledge of the highest governance body | - | 【MHI REPORT 2024】 |
| 2-18 | Evaluation of the performance of the highest governance body | 【MHI REPORT 2024】 | |
| 2-19 | Remuneration policies | 【MHI REPORT 2024】 | |
| 2-20 | Process to determine remuneration | 【MHI REPORT 2024】 | |
| 2-21 | Annual total compensation ratio | - | |
| Disclosure | References | ||
| SUSTAINABILITY DATABOOK 2024 | |||
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainable development strategy | 【MHI REPORT 2024】 | |
| 2-23 | Policy commitments | 【MHI REPORT 2024】 | |
| 2-24 | Embedding policy commitments |
|
【MHI REPORT 2024】 |
| 2-25 | Processes to remediate negative impacts | 【MHI REPORT 2024】 | |
| 2-26 | Mechanisms for seeking advice and raising concerns | 【MHI REPORT 2024】 | |
| 2-27 | Compliance with laws and regulations | - | |
| 2-28 | Membership associations | - | |
| Disclosure | References | ||
| SUSTAINABILITY DATABOOK 2024 | |||
| 5. Stakeholder Engagement | |||
| 2-29 | Approach to stakeholder engagement | - | |
| 2-30 | Collective bargaining agreements | - | |
GRI 3: Material Topics 2021
| Disclosure | References | ||
|---|---|---|---|
| SUSTAINABILITY DATABOOK 2024 | |||
| 3-1 | Process to determine material topics | 【MHI REPORT 2024】 | |
| 3-2 | List of material topics | 【MHI REPORT 2024】
|
|
| 3-3 | Management of material topics |
|
【MHI REPORT 2024】 |
Topic Standards (Economy)
| Disclosure | References | |||
|---|---|---|---|---|
| SUSTAINABILITY DATABOOK 2024 | ||||
| GRI 201: Economic Performance 2016 | ||||
| 201-1 | Direct economic value generated and distributed | - | 【MHI REPORT 2024】 | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 【MHI REPORT 2024】 | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | - | ||
| 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 | ||||
| 203-1 | Infrastructure investments and services supported | - | 【MHI REPORT 2024】 | |
| 203-2 | Significant indirect economic impacts | - | 【MHI REPORT 2024】 | |
| GRI 204: Procurement Practices 2016 | ||||
| 204-1 | Proportion of spending on local suppliers | - | - | |
| GRI 205: Anti-corruption 2016 | ||||
| 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 | - | ||
| GRI 206: Anti-competitive Behavior 2016 | ||||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | ||
| GRI 207: Tax 2019 | ||||
| 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 | - | - | |
Topic Standards (Environment)
| Disclosure | References | |||
|---|---|---|---|---|
| SUSTAINABILITY DATABOOK 2024 | ||||
| GRI 301: Materials 2016 | ||||
| 301-1 | Materials used by weight or volume | - | - | |
| 301-2 | Recycled input materials used | - | - | |
| 301-3 | Reclaimed products and their packaging materials | - | - | |
| GRI 302: Energy 2016 | ||||
| 302-1 | Energy consumption within the organization | 【MHI REPORT 2024】 | ||
| 302-2 | Energy consumption outside of the organization | - | - | |
| 302-3 | Energy intensity | - | - | |
| 302-4 | Reduction of energy consumption | 【MHI REPORT 2024】 | ||
| 302-5 | Reductions in energy requirements of products and services | - | - | |
| GRI 303: Water and Effluents 2018 | ||||
| 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 | - | ||
| GRI 304: Biodiversity 2016 | ||||
| 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 | - | - | |
| GRI 305: Emissions 2016 | ||||
| 305-1 | Direct (Scope 1) GHG emissions | 【MHI REPORT 2024】 | ||
| 305-2 | Energy indirect (Scope 2) GHG emissions | 【MHI REPORT 2024】 | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | - | ||
| 305-4 | GHG emissions intensity | - | ||
| 305-5 | Reduction of GHG emissions | 【MHI REPORT 2024】 | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | ||
| GRI 306: Waste 2020 | ||||
| 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 | - | ||
| GRI 308: Supplier Environmental Assessment 2016 | ||||
| 308-1 | New suppliers that were screened using environmental criteria | - | - | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - | - | |
Topic Standards (Society)
| Disclosure | References | ||
|---|---|---|---|
| SUSTAINABILITY DATABOOK 2024 | |||
| GRI 401: Employment 2016 | |||
| 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 | - | |
| GRI 402: Labor/Management Relations 2016 | |||
| 402-1 | Minimum notice periods regarding operational changes | - | - |
| GRI 403: Occupational Health and Safety 2018 | |||
| 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 | - | |
| GRI 404: Training and Education 2016 | |||
| 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 | - | - |
| GRI 405: Diversity and Equal Opportunity 2016 | |||
| 405-1 | Diversity of governance bodies and employees | 【MHI REPORT 2024】 | |
| 405-2 | Ratio of basic salary and remuneration of women to men | - | |
| GRI 406: Non-discrimination 2016 | |||
| 406-1 | Incidents of discrimination and corrective actions taken | - | |
| 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 | - | |
| GRI 408: Child Labor 2016 | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | - | |
| GRI 409: Forced or Compulsory Labor 2016 | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - | |
| GRI 410: Security Practices 2016 | |||
| 410-1 | Security personnel trained in human rights policies or procedures | - | |
| GRI 411: Rights of Indigenous Peoples 2016 | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | - | - |
| GRI 413: Local Communities 2016 | |||
| 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 | - | - |
| GRI 414: Supplier Social Assessment 2016 | |||
| 414-1 | New suppliers that were screened using social criteria | - | - |
| 414-2 | Negative social impacts in the supply chain and actions taken | - | - |
| GRI 415: Public Policy 2016 | |||
| 415-1 | Political contributions | - | |
| GRI 416: Customer Health and Safety 2016 | |||
| 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 | - | - |
| GRI 417: Marketing and Labeling 2016 | |||
| 417-1 | Requirements for product and service information and labeling | - | - |
| 417-2 | ncidents of non-compliance concerning product and service information and labeling | - | - |
| 417-3 | Incidents of non-compliance concerning marketing communications | - | |
| GRI 418: Customer Privacy 2016 | |||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - | - |