GRI Standard Comparison Table
This cross-referencing table shows how the content of the 2021 Sustainability Report corresponds to the GRI Sustainability Reporting Guidelines, and also shows where individual items are located within the company's website.
| GRI Items | Contents of GRI Index | Page to Refer |
| GRI102: General Disclosures 2016 | ||
| 1. Organizational profile | ||
|---|---|---|
| 102-1 | Name of the organization | Company Profile |
| 102-2 | Activities, brands, products, and services | Integrated Report: Unicharm's Business Development |
| 102-3 | Location of headquarters | Company Profile |
| 102-4 | Location of operations | Overseas Operations |
| Offices and Group Companies | ||
| 102-5 | Ownership and legal form | Company Profile |
| 102-6 | Markets served | Overseas Operations |
| Offices and Group Companies | ||
| 102-7 | Scale of the organization | Financial Data |
| Human Resources Data | ||
| Offices and Group Companies | ||
| 102-8 | Information on employees and other workers | Human Resources Data |
| 102-9 | Supply chain | Supply Chain (Society) |
| Supply Chain (Environment) | ||
| 102-10 | Significant changes to the organization and its supply chain | Not applicable |
| 102-11 | Precautionary Principle or approach | Business Continuity Plan |
| Pollution Prevention and Resource Utilization | ||
| Forest-derived Raw Materials Procurement Guidelines | ||
| Approach to Materials Procurement | ||
| Climate Change ＞ Our basic approach and strategy ＞ Background and approach of TCFD initiatives | ||
| 102-12 | External initiatives | Reference framework for Unicharm's CSR strategy |
| Initiatives of the Japan Business Initiative for Biodiversity (JBIB) | ||
| Promoting Environmentally-Friendly Supply Chain Management | ||
| Climate Change ＞ Our basic approach and strategy ＞ Background and approach of TCFD initiatives | ||
| 102-13 | Membership of associations | Reference framework for Unicharm's CSR strategy |
| Initiatives of the Japan Business Initiative for Biodiversity (JBIB) | ||
| Promoting Environmentally-Friendly Supply Chain Management | ||
| 2. Strategy | ||
| 102-14 | Statement from senior decision-maker | Message from the President |
| Message from Management | ||
| 102-15 | Key impacts, risks, and opportunities | Risk Management |
| Unicharm Group's Sustainability | ||
| Key Topic: Safeguarding the Well-being of Individuals | ||
| Key Topic: Safeguarding the Well-being of Society | ||
| Key Topic: Safeguarding the Well-being of Our Planet | ||
| Key Topic: Unicharm Principles | ||
| 3. Ethics and integrity | ||
| 102-16 | Values, principles, standards, and norms of behavior | Unicharm Group's Sustainability |
| View Concerning Human Resources | ||
| Human rights | ||
| Compliance | ||
| 102-17 | Mechanisms for advice and concerns about ethics | Compliance |
| 4. Governance | ||
| 102-18 | Governance structure | Corporate Governance |
| Corporate Governance Report | ||
| ESG promotional structure | ||
| 102-19 | Delegating authority | ESG promotional structure |
| Corporate Governance＞Management structure | ||
| 102-20 | Executive-level responsibility for economic, environmental, and social topics | ESG promotional structure |
| Corporate Governance＞Management structure | ||
| 102-21 | Consulting stakeholders on economic, environmental, and social topics | Unicharm Group's Sustainability |
| Communicating with stakeholders | ||
| “Environmental Targets 2030” | ||
| Initiatives to raise awareness of FSC® certification | ||
| Stakeholder engagement for human rights | ||
| 102-22 | Composition of the highest governance body and its committees | Corporate Governance |
| Corporate Governance Report | ||
| ESG promotional structure | ||
| 102-23 | Chair of the highest governance body | Composition of the Board of Directors and Audit and Supervisory Committee |
| 102-24 | Nominating and selecting the highest governance body | Corporate Governance |
| Corporate Governance Report | ||
| 102-25 | Conflicts of interest | Avoiding conflicts of interest |
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | Policies and procedures for the nomination of director candidates as well as the appointment and dismissal of executive officers |
| ESG promotional structure | ||
| 102-27 | Collective knowledge of highest governance body | Corporate Governance |
| ESG promotional structure | ||
| 102-28 | Evaluating the highest governance body's performance | Evaluating Audit and Supervisory Committee Effectiveness |
| 102-29 | Identifying and managing economic, environmental, and social impacts | ESG promotional structure |
| 102-30 | Effectiveness of risk management processes | ESG promotional structure |
| 102-31 | Review of economic, environmental, and social topics | ESG promotional structure |
| 102-32 | Highest governance body's role in sustainability reporting | ESG promotional structure |
| 102-33 | Communicating critical concerns | ESG promotional structure |
| Risk Management ＞ Management structure | ||
| 102-34 | Nature and total number of critical concerns | Not applicable |
| 102-35 | Remuneration policies | Director’s remuneration |
| 102-36 | Process for determining remuneration | Director’s remuneration |
| 102-37 | Stakeholders' involvement in remuneration | Director’s remuneration |
| 102-38 | Annual total compensation ratio | ― |
| 102-39 | Percentage increase in annual total compensation ratio | ― |
| 5. Stakeholder engagement | ||
| 102-40 | List of stakeholder groups | Communicating with stakeholders |
| 102-41 | Collective bargaining agreements | Human Resources Data |
| 102-42 | Identifying and selecting stakeholders | Communicating with stakeholders |
| 102-43 | Approach to stakeholder engagement | Communicating with stakeholders |
| The Formulation of “Kyo-sei Life Vision 2030” | ||
| “Environmental Targets 2030” | ||
| Stakeholder engagement for human rights | ||
| 102-44 | Key topics and concerns raised | Kyo-sei Life Vision 2030 |
| “Environmental Targets 2030” | ||
| Biodiversity Initiatives | ||
| 102-45 | Entities included in the consolidated financial statements | Contents |
| 102-46 | Defining report content and topic Boundaries | Contents |
| 102-47 | List of material topics | Kyo-sei Life Vision 2030 |
| 102-48 | Restatements of information | Not applicable |
| 102-49 | Changes in reporting | Not applicable |
| 102-50 | Reporting period | Contents |
| 102-51 | Date of most recent report | Contents |
| 102-52 | Reporting cycle | Contents |
| 102-53 | Contact point for questions regarding the report | For more information about our activities report, please contact: |
| 102-54 | Claims of reporting in accordance with the GRI Standards | GRI Standard Comparison Table |
| 102-55 | GRI content index | GRI Standard Comparison Table |
| 102-56 | External assurance | Third Party Assurance Report |
| GRI103：Management Approach 2016 | ||
| 103-1 | Explanation of the material topic and its Boundary | Kyo-sei Life Vision 2030 |
| Unicharm Group Mid-to-Long Term ESG Objectives | ||
| Unicharm Group's CSR Key Topics and Initiative Indicators (2020 targets and results) | ||
| Key Topic: Safeguarding the Well-being of Individuals | ||
| Key Topic: Safeguarding the Well-being of Society | ||
| Key Topic: Safeguarding the Well-being of Our Planet | ||
| Key Topic: Unicharm Principles | ||
| 103-2 | The management approach and its components | Message from Management |
| Unicharm Group Mid-to-Long Term ESG Objectives | ||
| Unicharm Group's CSR Key Topics and Initiative Indicators (2020 targets and results) | ||
| Key Topic: Safeguarding the Well-being of Individuals | ||
| Key Topic: Safeguarding the Well-being of Society | ||
| Key Topic: Safeguarding the Well-being of Our Planet | ||
| Key Topic: Unicharm Principles | ||
| 103-3 | Evaluation of the management approach | ESG promotional structure |
| The Formulation of “Kyo-sei Life Vision 2030” | ||
| Validation of Environmental Protection Activities | ||
| GRI201：Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | Financial Data |
| Presentation Materials for Investors | ||
| 201-2 | Financial implications and other risks and opportunities due to climate change | Climate Change |
| Risk Management | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | Presentation Materials for Investors |
| 201-4 | Financial assistance received from government | ― |
| GRI202：Market Presence 2016 | ||
| 202-1 | Ratio of standard entry level wage by gender compared to local minimum wage | Observing the appropriate salary levels |
| 202-2 | Proportion of senior management hired from the local community | Human Resources Data |
| GRI203：Indirect Economic Impact 2016 | ||
| 203-1 | Infrastructure investments and services supported | Key Topic: Safeguarding the Well-being of Individuals |
| Community-based Social Contribution Activities (Japan) | ||
| Community-based Social Contribution Activities (Overseas) | ||
| 203-2 | Significant indirect economic impacts | Communicating with stakeholders |
| GRI204：Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | Confidential information not disclosed |
| GRI205：Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption | Core themes and categories of ESG Committee initiatives |
| Risk Management | ||
| 205-2 | Communication and training about anti-corruption policies and procedures | Core themes and categories of ESG Committee initiatives |
| Compliance | ||
| 205-3 | Confirmed incidents of corruption and actions taken | Whistle-Blowing System |
| GRI206：Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Whistle-Blowing System |
| GRI207: Tax 2019 | ||
| 207-1 | Approach to tax | Tax compliance |
| 207-2 | Tax governance, control and risk management | Tax compliance |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax compliance |
| 207-4 | Country-by-country reporting | ― |
| GRI301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | Energy/material flow from the entire lifecycle perspective |
| Initiatives aimed at promoting the recycling of disposable diapers | ||
| Waste disposal reduction and effective utilization of resources | ||
| “Eco Plan 2020” sustainable material procurement targets and results | ||
| 301-2 | Recycled input materials used | [Japan and overseas] Initiatives to reduce waste at production sites (Scope 3 Category 5) |
| [Japan] Introduction of activities to recycle plastic from factory waste | ||
| 301-3 | Reclaimed products and their packaging materials | Energy/material flow from the entire lifecycle perspective |
| Initiatives aimed at promoting the recycling of disposable diapers | ||
| Recycling rate | ||
| [Japan and overseas]Initiatives to reduce waste at production sites (Scope 3 Category 5) | ||
| GRI302：Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Energy/material flow from the entire lifecycle perspective |
| Addressing global warming and energy saving measures | ||
| [Japan and overseas] CO2 emissions from business activities (Scope 1 and 2) | ||
| [Japan] Initiatives to reduce CO2 through products (Scope 3, Categories 1, 4 and 12) | ||
| 302-2 | Energy consumption outside of the organization | Energy/material flow from the entire lifecycle perspective |
| [Japan and overseas] CO2 emissions from corporate activities (Scope 1 and 2) | ||
| [Japan] Sharing importance of climate change measures with suppliers (Scope 3, Category 1) | ||
| [Japan] Initiatives to reduce CO2 in distribution and retail (Scope 3, Categories 4 and 9) | ||
| 302-3 | Energy intensity | Addressing global warming and energy saving measures |
| 302-4 | Reduction of energy consumption | Addressing global warming and energy saving measures |
| 302-5 | Reductions in energy requirements of products and services | [Japan] Initiatives to reduce CO2 through products (Scope 3, Categories 1, 4 and 12) |
| GRI303：Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | Energy/material flow from the entire lifecycle perspective |
| 303-2 | Management of water discharge-related impacts | Water discharge and water consumption |
| 303-3 | Water withdrawal | Energy/material flow from the entire lifecycle perspective |
| Reducing water usage | ||
| 303-4 | Water discharge | Energy/material flow from the entire lifecycle perspective |
| Wastewater and water usage | ||
| 303-5 | Water consumption | Water Resources |
| GRI304：Biodiversity 2016 | ||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Factories are located in industrial parks, and protected areas and adjacent areas are avoided |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Biodiversity |
| 304-3 | Habitats protected or restored | No applicable activities are conducted |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Not applicable for the scope of business activities |
| GRI305：Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | [Japan] CO2 emissions throughout the supply chain (overall picture of Scope 1 - 3) |
| [Japan and overseas] CO2 emissions from corporate activities (Scope 1 and 2) | ||
| Energy/material flow from the entire lifecycle perspective | ||
| Addressing global warming and energy saving measures | ||
| Ozone depleting substances (Japan) | ||
| 305-2 | Energy indirect (Scope 2) GHG emissions | [Japan] CO2 emissions throughout the supply chain (overall picture of Scope 1 - 3) |
| [Japan and overseas] CO2 emissions from corporate activities (Scope 1 and 2) | ||
| Energy/material flow from the entire lifecycle perspective | ||
| Addressing global warming and energy saving measures | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | [Japan] CO2 emissions throughout the supply chain (overall picture of Scope 1 - 3) |
| [Japan] Initiatives to reduce CO2 through products (Scope 3, Categories 1, 4 and 12) | ||
| [Japan] Sharing importance of climate change measures with suppliers (Scope 3 Category 1) | ||
| [Japan and overseas] Initiatives to reduce waste at production sites (Scope 3 Category 5) | ||
| Energy/material flow from the entire lifecycle perspective | ||
| Addressing global warming and energy saving measures | ||
| 305-4 | GHG emissions intensity | Reducing CO2 emissions |
| 305-5 | Reduction of GHG emissions | [Japan] CO2 emissions throughout the supply chain (overall picture of Scope 1 - 3) |
| [Japan and overseas] CO2 emissions from corporate activities (Scope 1 and 2) | ||
| Reducing CO2 emissions | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | Ozone depleting substances (Japan) |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Initiatives to reduce the use of hazardous chemical substances |
| GRI306：Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | Energy/material flow from the entire life cycle perspective |
| Waste disposal reduction and effective utilization of resources | ||
| 306-2 | Management of significant waste-related impacts | Initiatives aimed at promoting the recycling of disposable diapers |
| 306-3 | Waste generated | Waste disposal volume |
| 306-4 | Waste diverted from disposal | Energy/material flow from the entire life cycle perspective |
| [Japan and overseas] Initiatives to reduce waste at production sites (Scope 3 Category 5) | ||
| 306-5 | Waste directed to disposal | Energy/material flow from the entire life cycle perspective |
| GRI307：Environmental Compliance 2016 | ||
| 307-1 | Non-compliance with environmental laws and regulations | Environmental audits for risk management and enhancing performance |
| GRI308：Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | Implementing environmental monitoring |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Implementing environmental monitoring |
| GRI401：Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | Human Resources Data |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Human Resources Data |
| 401-3 | Parental leave | Human Resources Data |
| GRI402：Labor/Management Relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | Dialogue between labor and management |
| GRI403：Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | Health and safety |
| 403-2 | Hazard identification, risk assessment and incident investigation | Health and safety |
| 403-3 | Occupational health services | Company-wide safety conference |
| 403-4 | Worker participation, consultation and communication on health and safety | Company-wide safety conference |
| 403-5 | Worker training on occupational health and safety | Company-wide safety conference |
| Health & Safety Committee | ||
| 403-6 | Promotion of worker health | Promoting employee health |
| Health & Safety Committee | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Company-wide safety conference |
| Health & Safety Committee | ||
| 403-8 | Workers covered by an occupational health and safety management system | Human Resources Data |
| 403-9 | Work-related injuries | Human Resources Data |
| 403-10 | Work-related ill health | Human Resources Data |
| GRI404：Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | Improvement of education and training programs |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Improvement of education and training programs |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Evaluations for career development |
| GRI405：Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Key Topic: Further enhancing efforts to promote the active participation of women |
| Human Resources Data | ||
| Views on the balance of knowledge, experience and capabilities, diversity and size of the board of directors | ||
| 405-2 | Ratio of basic salary and total remuneration of women to men | Human Resources Data |
| GRI406：Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | Compliance |
| GRI407：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 | Supply Chain (Society) |
| Human rights | ||
| GRI408：Child labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Supply Chain (Society) |
| Human rights | ||
| GRI409：Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of child labor | Supply Chain (Society) |
| Human rights | ||
| GRI410：Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | Human rights education |
| GRI411：Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | No incident |
| GRI412：Human Rights Assessment 2016 | ||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | Supply Chain (Society)＞Management Structure |
| Supply Chain (Society)＞Initiatives | ||
| 412-2 | Employee training on human rights policies or procedures | Human rights education |
| Human rights impact assessment and mitigation | ||
| Unicharm Group Policy on Human Rights | ||
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | Supply Chain (Society)＞Management Structure |
| Supply Chain (Society)＞Initiatives | ||
| GRI413：Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Local Community |
| Communicating with stakeholders | ||
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Overseas Operations |
| Offices and Group Companies | ||
| GRI414：Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | Supply Chain (Society)＞Our basic approach and strategy |
| 414-2 | Negative social impacts in the supply chain and actions taken | Labor environment monitoring initiatives |
| Regular monitoring | ||
| Supply chain monitoring | ||
| GRI415：Public Policy 2016 | ||
| 415-1 | Political contributions | 300,000 yen (Japan) |
| GRI416：Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Safety Initiatives |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Initiative for appropriate product labeling |
| GRI417：Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling Initiative for appropriate product labeling | [Japan] Initiatives to reduce CO2 through products (Scope 3, Categories 1, 4 and 12) |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Initiative for appropriate product labeling |
| 417-3 | Incidents of non-compliance concerning marketing communications | Initiative for appropriate product labeling |
| GRI418：Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Rigorous information security |
| GRI419：Socioeconomic Compliance 2016 | ||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | Whistle-blowing System |