ESG Library GRI Standards Content Index

GRI Standards Content Index

Universal Standards

This table can be scrolled sideways.

Disclosure Items			Response
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
	2‑1	Organizational details	Profile of SHR "Overview / History (Overview)"
	2‑2	Entities included in the organization’s sustainability reporting	ESG Disclosure Policy and Reporting Framework
	2‑3	Reporting period, frequency and contact point	ESG Disclosure Policy and Reporting Framework
	2‑5	External assurance	ESG Data “Third-Party Assurance (Verification Statement)”
2. Activities and workers
	2‑6	Activities, value chain and other business relationships	Profile of SHR "Structure of SHR"
	2‑7	Employees	ESG Data “Status of Directors and Employees”
3. Governance
	2‑9	Governance structure and composition	Corporate Governance
	2‑10	Nomination and selection of the highest governance body	IR Library "Disclosure Materials (Securities Report)" (only in Japanese)
	2‑11	Chair of the highest governance body	Corporate Governance “Organizational Structure”
	2‑12	Role of the highest governance body in overseeing the management of impacts	Sustainability Management “Sustainability Promotion System”
	2‑13	Delegation of responsibility for managing impacts	Sustainability Management “Sustainability Promotion System” Measures for Addressing Climate Change “Risk Management”
	2‑14	Role of the highest governance body in sustainability reporting	Sustainability Management “Sustainability Promotion System” Measures for Addressing Climate Change “Risk Management”
	2‑15	Conflicts of interest	Compliance “Prevention Measures for Conflict-of-Interest Transactions”
	2‑16	Communication of critical concerns	Compliance “Compliance System” Compliance “Internal Reporting System” Compliance “Internal Audit System” Risk Management “Risk Management System” ESG Data “Status of Use of Internal Reporting System”
	2‑18	Evaluation of the performance of the highest governance body	Corporate Governance “Evaluation of the Effectiveness of SHR’s Board of Directors and SHAM’s Board of Directors”
	2‑19	Remuneration policies	Corporate Governance “Director's Remuneration”
	2‑20	Process to determine remuneration	Corporate Governance “Director's Remuneration”
4. Strategy, policies and practices
	2‑22	Statement on sustainable development strategy	Message from Senior Management
	2‑23	Policy commitments	Sustainability Management “Sustainability Policy”
	2‑24	Embedding policy commitments	Sustainability Management “Sustainability Promotion System”
	2‑25	Processes to remediate negative impacts	Compliance “Internal Reporting System”
	2‑26	Mechanisms for seeking advice and raising concerns	Compliance “Internal Reporting System”
	2‑27	Compliance with laws and regulations	ESG Data “Status of Legal Compliance”
5. Stakeholder engagement
	2‑29	Approach to stakeholder engagement	Stakeholder Engagement
GRI 3: Material Topics 2021
Disclosures on material topics
	3‑1	Process to determine material topics	Materiality (Important Issues) “Materiality Identification Process”
	3‑2	List of material topics	Materiality (Important Issues) “Materiality”
	3‑3	Management of material topics	Materiality (Important Issues) “Materiality”

Topic Standards

This table can be scrolled sideways.

	Disclosure Items			Response
Economy	GRI 201: Economic Performance 2016
		201-1	Direct economic value generated and distributed	Cash Distributions IR Library "Disclosure Materials (Securities Report)" (only in Japanese) ESG Data “Social Contribution Activities”
		201-2	Financial implications and other risks and opportunities due to climate change	Measures for Addressing Climate Change
	GRI 205: Anti-corruption 2016
		205-2	Communication and training about anti-corruption policies and procedures	Compliance “Efforts to Prevent Bribery, Corruption, etc.”
		205-3	Confirmed incidents of corruption and actions taken	Not Applicable
	GRI 206: Anti-competitive Behavior 2016
		206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	ESG Data “Status of Legal Compliance”
	GRI 207: Tax 2019
		207-1	Approach to tax	IR Library "Disclosure Materials (Securities Report)" (only in Japanese)

This table can be scrolled sideways.

	Disclosure Items			Response
Environ ment	GRI 302: Energy 2016
		302-1	Energy consumption within the organization	ESG Data “Energy”
		302-3	Energy intensity	ESG Data “Energy” Our Approach to Environmental Considerations, Environmental Performance “Environmental Performance Data”
		302-4	Reduction of energy consumption	Our Approach to Environmental Considerations, Environmental Performance
	GRI 303: Water and Effluents 2018
		303-1	Interactions with water as a shared resource	Environmental Performance Data
		303-5	Water consumption	ESG Data “Water”
	GRI 304: Biodiversity 2016
		304-3	Habitats protected or restored	Coexistence of Humankind and Nature, and Initiatives for Environmental Resources
	GRI 305: Emissions 2016
		305-1	Direct (Scope 1) GHG emissions	ESG Data “CO₂”
		305-2	Energy indirect (Scope 2) GHG emissions	ESG Data “CO₂”
		305-3	Other indirect (Scope 3) GHG emissions	ESG Data “CO₂”
		305-4	GHG emissions intensity	ESG Data “CO₂”
		305-5	Reduction of GHG emissions	Our Approach to Environmental Considerations, Environmental Performance
	GRI 306: Waste 2020
		306-2	Management of significant waste-related impacts	Our Approach to Environmental Considerations, Environmental Performance Coexistence of Humankind and Nature, and Initiatives for Environmental Resources “Appropriate Waste Management”
		306-3	Waste generated	ESG Data “Waste”
		306-4	Waste diverted from disposal	ESG Data “Waste”
		306-5	Waste directed to disposal	ESG Data “Waste”

This table can be scrolled sideways.

	Disclosure Items			Response
Society	GRI 401: Employment 2016
		401-1	New employee hires and employee turnover	ESG Data “Status of Directors and Employees”
		401-3	Parental leave	ESG Data “Status of Directors and Employees”
	GRI 403: Occupational Health and Safety 2018
		403-4	Worker participation, consultation, and communication on occupational health and safety	Creating Comfortable Workplace Environment
		403-6	Promotion of worker health	Creating Comfortable Workplace Environment
		403-9	Work-related injuries	ESG Data “Status of Directors and Employees”
		403-10	Work-related ill health	ESG Data “Status of Directors and Employees”
	GRI 404: Training and Education 2016
		404-1	Average hours of training per year per employee	ESG Data “Training Achievements”
		404-2	Programs for upgrading employee skills and transition assistance programs	Human Resource Development “Training System”
		404-3	Percentage of employees receiving regular performance and career development reviews	Human Resource Development “Strategy for Developing Human Resources”
	GRI 405: Diversity and Equal Opportunity 2016
		405-1	Diversity of governance bodies and employees	ESG Data “Status of Directors and Employees”
	GRI 406: Non-discrimination 2016
		406-1	Incidents of discrimination and corrective actions taken	Not Applicable
	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	Not Applicable
	GRI 408: Child Labor 2016
		408-1	Operations and suppliers at significant risk for incidents of child labor	Not Applicable
	GRI 409: Forced or Compulsory Labor 2016
		409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Not Applicable
	GRI 411: Rights of Indigenous Peoples 2016
		411-1	Incidents of violations involving rights of indigenous peoples	Not Applicable
	GRI 415: Public Policy 2016
		415-1	Political contributions	ESG Data “Political Contribution”
	GRI 416: Customer Health and Safety 2016
		416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Not Applicable
	GRI 417: Marketing and Labeling 2016
		417-2	Incidents of non-compliance concerning product and service information and labeling	Not Applicable
		417-3	Incidents of non-compliance concerning marketing communications	Not Applicable
	GRI 418: Customer Privacy 2016
		418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Not Applicable