Reporting Guidelines
Global Reporting Initiative (GRI) Index
This report contains information corresponding to disclosure requirements of the GRI Sustainability Reporting Standards.
General Disclosures
Topic-specific Standards
GRI 102: General Disclosures
| Item | Topics | Links |
|---|---|---|
| Organizational profile | ||
| 102-1 | a. Name of the organization. | Osaka Gas Co., Ltd. |
| 102-2 |
a. A description of the organization's activities. b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets. |
|
| 102-3 | a. Location of the organization's headquarters. | 4-1-2, Hiranomachi, Chuo-ku, Osaka 541-0046, Japan |
| 102-4 | a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report. |
|
| 102-5 | a. Nature of ownership and legal form. |
|
| 102-6 |
a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served; iii. types of customers and beneficiaries. |
|
| 102-7 | a. Scale of the organization, including: | |
| i. total number of employees; |
[Non-Consolidated] 3,189 (including executive officers, directors and temporary employees, and excluding employees temporarily transferred to affiliated companies) |
|
| ii. total number of operations; | [Non-Consolidated] 16 (Japan) | |
| iii. net sales (for private sector organizations) or net revenues (for public sector organizations); |
Operating Revenues [Consolidated] 1,586,879 million yen |
|
| iv. total capitalization (for private sector organizations) broken down in terms of debt and equity; |
Debt, Net Assets [Consolidated] 1,285,686 million yen, 1,284,132 million yen |
|
| v. quantity of products or services provided. | ||
| 102-8 |
a. Total number of employees by employment contract (permanent and temporary), by gender. b. Total number of employees by employment contract (permanent and temporary), by region. c. Total number of employees by employment type (full-time and part-time), by gender. d. Whether a significant portion of the organization's activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees. e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries). f. An explanation of how the data have been compiled, including any assumptions made. |
|
| 102-9 | a. A description of the organization's supply chain, including its main elements as they relate to the organization's activities, primary brands, products, and services. |
Procurement of raw materials LNG handled: 12,443 thousand tons Countries from which LNG is procured: Brunei, Malaysia, Australia, Qatar, Oman, Russia, Papua New Guinea, U.S.A., etc. |
| 102-10 |
a. Significant changes to the organization's size, structure, ownership, or supply chain, including:
i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations); iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination. |
|
| 102-11 | a. Whether and how the organization applies the Precautionary Principle or approach. | |
| 102-12 | a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses. |
|
| 102-13 | a. A list of the main memberships of industry or other associations, and national or international advocacy organizations. |
[Membership of professional institutions]
|
| Strategy | ||
| 102-14 | a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability. | |
| 102-15 | a. A description of key impacts, risks, and opportunities. | |
| Ethics and integrity | ||
| 102-16 | a. A description of the organization's values, principles, standards, and norms of behavior. | The Daigas Group places the highest priority on creating value for customers and aims to lead creating value for customers to creating value for society, for shareholders, and for employees through its business activities. We believe that our social responsibility lies in creating value for all these stakeholders through fair and transparent business activities. In 2006, we formulated the Daigas Group CSR Charter (revised as the Daigas Group Charter of Business Conduct in April 2021) to demonstrate our determination to match stakeholders’ expectations and fulfill our corporate social responsibility toward our Group’s sustainable development. We will conduct our business activities based on this charter to achieve sustainable economic growth and solve social issues together with customers, society, shareholders and employees. The Daigas Group’s top management have striven to take the initiative in offering a good model of practicing this charter. In the event of problems, such as violations of laws or ordinances, the top management will adopt strict measures to solve the problems on their own. |
| 102-17 |
a. A description of internal and external mechanisms for:
i. seeking advice about ethical and lawful behavior, and organizational integrity;
ii. reporting concerns about unethical or unlawful behavior, and organizational integrity. |
|
| Governance | ||
| 102-18 |
a. Governance structure of the organization, including committees of the highest governance body. b. Committees responsible for decision-making on economic, environmental, and social topics. |
|
| 102-19 | a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees. | |
| 102-20 |
a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics. b. Whether post holders report directly to the highest governance body. |
|
| 102-21 |
a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics. b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body. |
|
| 102-22 |
a. Composition of the highest governance body and its committees by:
i. executive or non-executive;
ii. independence; iii. tenure on the governance body; iv. number of each individual's other significant positions and commitments, and the nature of the commitments; v. gender; vi. membership of under-represented social groups; vii. competencies relating to economic, environmental, and social topics; viii. stakeholder representation. |
|
| 102-23 |
a. Whether the chair of the highest governance body is also an executive officer in the organization. b. If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement. |
|
| 102-24 |
a. Nomination and selection processes for the highest governance body and its committees. b. Criteria used for nominating and selecting highest governance body members, including whether and how:
i. Stakeholders (including shareholders) are involved;
ii. Diversity is considered; iii. Independence is considered; iv. Economic, environmental, and social expertise and experience are considered. |
|
| 102-25 |
a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed. b. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
i. Cross-board membership;
ii. Cross-shareholding with suppliers and other stakeholders; iii. Existence of controlling shareholder; iv. Related party disclosures. |
|
| 102-26 | a. Highest governance body's and senior executives' roles in the development, approval, and updating of the organization's purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics. | |
| 102-27 | a. Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics. | |
| 102-28 |
a. Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics. b. Whether such evaluation is independent or not, and its frequency. c. Whether such evaluation is a self-assessment. d. Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice. |
|
| 102-29 | a. Highest governance body's role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities including its role in the implementation of due diligence processes. | |
| b. Whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities. | ||
| 102-30 | a. Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics. | |
| 102-31 | a. Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities. | |
| 102-32 | a. The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material topics are covered. | |
| 102-33 | a. Process for communicating critical concerns to the highest governance body. | |
| 102-34 |
a. Total number and nature of critical concerns that were communicated to the highest governance body. b. Mechanism(s) used to address and resolve critical concerns. |
|
| 102-35 |
a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
b. How performance criteria in the remuneration policies relate to the highest governance body's and senior executives' objectives for economic, environmental, and social topics.
ii. Sign-on bonuses or recruitment incentive payments; iii. Termination payments; iv. Clawbacks; v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees. |
|
| 102-36 |
a. Process for determining remuneration. b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management. c. Any other relationships that the remuneration consultants have with the organization. |
|
| 102-37 |
a. How stakeholders' views are sought and taken into account regarding remuneration. b. If applicable, the results of votes on remuneration policies and proposals. |
|
| 102-38 | a. Ratio of the annual total compensation for the organization's highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country. | |
| 102-39 | a. Ratio of the percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country. | |
| Stakeholder engagement | ||
| 102-40 | a. A list of stakeholder groups engaged by the organization. |
[Stakeholder of the Osaka Gas Group]
|
| 102-41 | a. Percentage of total employees covered by collective bargaining agreements. | |
| 102-42 | a. The basis for identifying and selecting stakeholders with whom to engage. | |
| 102-43 | a. The organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. | |
| 102-44 |
a. Key topics and concerns that have been raised through stakeholder engagement, including:
i. how the organization has responded to those key topics and concerns, including through its reporting;
ii. the stakeholder groups that raised each of the key topics and concerns. |
|
| Reporting practice | ||
| 102-45 |
a. A list of all entities included in the organization's consolidated financial statements or equivalent documents. b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report. |
|
| 102-46 |
a. An explanation of the process for defining the report content and the topic Boundaries. b. An explanation of how the organization has implemented the Reporting Principles for defining report content. |
|
| 102-47 | a. A list of the material topics identified in the process for defining report content. | |
| 102-48 | a. The effect of any restatements of information given in previous reports, and the reasons for such restatements. | |
| 102-49 | a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries. | None |
| 102-50 | a. Reporting period for the information provided. | While data covered in this report represents those for FY2022 (from April 1, 2021 to March 31, 2022), some refer to activities for FY2023. |
| 102-51 | a. If applicable, the date of the most recent previous report. |
October 2021
Please refer to other reports. |
| 102-52 | a. Reporting cycle. | Among the above-mentioned reports, the Business Report and the Corporate Governance Report are published quarterly, while others are published annually. |
| 102-53 | a. The contact point for questions regarding the report or its contents. |
ESG Office, Corporate Strategy Dept., Osaka Gas Co., Ltd.
4-1-2, Hiranomachi, Chuo-ku, Osaka 541-0046, Japan |
| 102-54 |
a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
i. 'This report has been prepared in accordance with the GRI Standards: Core option';
ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'. |
Option of “in accordance”: Core |
| 102-55 |
a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report. b. For each disclosure, the content index shall include:
i. the number of the disclosure (for disclosures covered by the GRI Standards);
ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials; iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made. |
This table |
| 102-56 |
a. A description of the organization's policy and current practice with regard to seeking external assurance for the report. b. If the report has been externally assured:
i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
ii. The relationship between the organization and the assurance provider; iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report. |
|
Economic
■item is an index selected by the Daigas group as a materiality
| Item | Topics | Links |
|---|---|---|
| GRI 201: Economic Performance | ||
| 201-1 |
a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
b. Where significant, report EVG&D separately at the country, regional, and market levels, and the criteria used for defining significance.
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments; iii. Economic value retained: 'direct economic value generated' less 'economic value distributed'. |
|
| 201-2 |
a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity. |
|
| 201-3 |
a. If the plan's liabilities are met by the organization's general resources, the estimated value of those liabilities. b. If a separate fund exists to pay the plan's pension liabilities:
i. the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them;
c. If a fund set up to pay the plan's pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.ii. the basis on which that estimate has been arrived at; iii. when that estimate was made d. Percentage of salary contributed by employee or employer. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact. |
|
| 201-4 |
a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
i. tax relief and tax credits;
b. The information in 201-4-a by country.ii. subsidies; iii. investment grants, research and development grants, and other relevant types of grant; iv. awards; v. royalty holidays; vi. financial assistance from Export Credit Agencies (ECAs); vii. financial incentives; viii. other financial benefits received or receivable from any government for any operation; c. Whether, and the extent to which, any government is present in the shareholding structure. |
|
| GRI202:Market Presence | ||
| 202-1 |
a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. b. When a significant proportion of other workers (excluding employees) performing the organization's activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage. c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used. d. The definition used for 'significant locations of operation'. |
Average salary of Osaka Gas employees: 6,586,552 yen (as of March 31, 2022) [Reference] The average minimum pay in Kansai area: approx. 7,000 yen/day (Reference: Minimum pay by region in Japan, Ministry of Health, Labour and Welfare (Japanese version only)) |
| 202-2 |
a. Percentage of senior management at significant locations of operation that are hired from the local community. b. The definition used for 'senior management'. c. The organization's geographical definition of 'local'. d. The definition used for 'significant locations of operation'. |
100% |
| GRI 203: Indirect Economic Impacts | ||
| 203-1 |
a. Extent of development of significant infrastructure investments and services supported. b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. c. Whether these investments and services are commercial, in-kind, or pro bono engagements. |
|
| 203-2 |
a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas. |
|
| GRI 204: Procurement Practices | ||
| 204-1 |
a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally). b. The organization's geographical definition of 'local'. c. The definition used for 'significant locations of operation'. |
|
| GRI 205: Anti-corruption | ||
| 205-1 |
a. Total number and percentage of operations assessed for risks related to corruption. b. Significant risks related to corruption identified through the risk assessment. |
|
| 205-2 | a. Total number and percentage of governance body members that the organization's anti-corruption policies and procedures have been communicated to, broken down by region. b. Total number and percentage of employees that the organization's anti-corruption policies and procedures have been communicated to, broken down by employee category and region. c. Total number and percentage of business partners that the organization's anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization's anti-corruption policies and procedures have been communicated to any other persons or organizations. d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region. e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region. | |
| 205-3 |
a. Total number and nature of confirmed incidents of corruption. b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases. |
There was no incidents of corruption identified. |
| GRI 206: Anti-competitive Behavior | ||
| 206-1 |
a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant. b. Main outcomes of completed legal actions, including any decisions or judgments. |
No anti-competitive behavior was identified. |
| GRI 207: Tax | ||
| 207-1 |
a. A description of the approach to tax, including:
i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
ii. the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review; iii. the approach to regulatory compliance; iv. how the approach to tax is linked to the business and sustainable development strategies of the organization. |
|
| 207-2 |
a. A description of the tax governance and control framework, including:
i. the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization’s integrity in relation to tax.ii. how the approach to tax is embedded within the organization; iii. the approach to tax risks, including how risks are identified, managed, and monitored; iv. how compliance with the tax governance and control framework is evaluated. c. A description of the assurance process for disclosures on tax and, if applicable, a reference to the assurance report, statement, or opinion. |
|
| 207-3 |
a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including:
i. the approach to engagement with tax authorities;
ii. the approach to public policy advocacy on tax; iii. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders. |
|
| 207-4 |
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes. b. For each tax jurisdiction reported in Disclosure 207-4-a:
i. Names of the resident entities;
c. The time period covered by the information reported in Disclosure 207-4.
ii. Primary activities of the organization; iii. Number of employees, and the basis of calculation of this number; iv. Revenues from third-party sales; v. Revenues from intra-group transactions with other tax jurisdictions; vi. Profit/loss before tax; vii. Tangible assets other than cash and cash equivalents; viii. Corporate income tax paid on a cash basis; ix. Corporate income tax accrued on profit/loss; x. Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax. |
|
Environment
■item is an index selected by the Daigas group as a materiality
| Item | Topics | Links |
|---|---|---|
| GRI 301: Materials | ||
| 301-1 |
a. Total weight or volume of materials that are used to produce and package the organization's primary products and services during the reporting period, by:
i. non-renewable materials used;
ii. renewable materials used. |
|
| 301-2 | a. Percentage of recycled input materials used to manufacture the organization's primary products and services. | None (LNG) |
| 301-3 |
a. Percentage of reclaimed products and their packaging materials for each product category. b. How the data for this disclosure have been collected. |
Environmental Impact throughout the Daigas Group Value Chain (FY2022) Efforts in Resource Recycling > Recycling of used gas pipes Efforts in Resource Recycling > Recycling of used gas appliances Efforts in Resource Recycling > Compliance with the Home Appliance Recycling Law Efforts in Resource Recycling > Reusing of gas meters Efforts in Resource Recycling > Recycling of used alarm devices and styrene foam used for packaging ESG Data > Environmental Performance Data (Resources and Waste) |
| GRI302:Energy | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 302-1 |
a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. c. In joules, watt-hours or multiples, the total:
i. electricity consumption
d. In joules, watt-hours or multiples, the total:
ii. heating consumption iii. cooling consumption iv. steam consumption
i. electricity sold
e. Total energy consumption within the organization, in joules or multiples.ii. heating sold iii. cooling sold iv. steam sold f. Standards, methodologies, assumptions, and/or calculation tools used. g. Source of the conversion factors used. |
|
| 302-2 |
a. Energy consumption outside of the organization, in joules or multiples. b. Standards, methodologies, assumptions, and/or calculation tools used. c. Source of the conversion factors used. |
|
| 302-3 |
a. Energy intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. d. Whether the ratio uses energy consumption within the organization, outside of it, or both. |
|
| 302-4 | a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. | |
| 302-5 |
a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. c. Standards, methodologies, assumptions, and/or calculation tools used. |
|
| GRI 303: Water and Effluents | ||
| 303-1 |
a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff). b. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used. c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts. d. An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress. |
|
| 303-2 |
a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
i. how standards for facilities operating in locations with no local discharge requirements were determined;
ii. any internally developed water quality standards or guidelines; iii. any sector-specific standards considered; iv. whether the profile of the receiving waterbody was considered. |
|
| 303-3 |
a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
ii. Groundwater; iii. Seawater; iv. Produced water; v. Third-party water.
i. Surface water;
c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
ii. Groundwater; iii. Seawater; iv. Produced water; v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
ii. Other water (>1,000 mg/L Total Dissolved Solids); |
|
| 303-4 |
a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
i. Surface water;
b. A breakdown of total water discharge to all areas in megaliters by the following categories:
ii. Groundwater; iii. Seawater; iv. Third-party water, and the volume of this total sent for use to other organizations, if applicable.
i. Freshwater (1,000 mg/L Total Dissolved Solids);
c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
ii. Other water (>1,000 mg/L Total Dissolved Solids);
i. Freshwater (1,000 mg/L Total Dissolved Solids);
d. Priority substances of concern for which discharges are treated, including:
ii. Other water (>1,000 mg/L Total Dissolved Solids);
i. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
ii. the approach for setting discharge limits for priority substances of concern; iii. number of incidents of non-compliance with discharge limits. |
|
| 303-5 |
a. Total water consumption from all areas in megaliters. b. Total water consumption from all areas with water stress in megaliters. c. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact. d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. This includes whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors. |
|
| GRI 304: Biodiversity | ||
| 304-1 |
a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:
i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the organization; iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas; iv. Type of operation (office, manufacturing or production, or extractive); v. Size of operational site in km2 (or another unit, if appropriate); vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem); vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation). |
|
| 304-2 |
a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:
i. Construction or use of manufacturing plants, mines, and transport infrastructure;
b. Significant direct and indirect positive and negative impacts with reference to the following:
ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); iii. Introduction of invasive species, pests, and pathogens; iv. Reduction of species; v. Habitat conversion; vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
i. Species affected;
ii. Extent of areas impacted; iii. Duration of impacts; iv. Reversibility or irreversibility of the impacts. |
|
| 304-3 |
a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures. c. Status of each area based on its condition at the close of the reporting period. d. Standards, methodologies, and assumptions used. |
|
| 304-4 |
a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:
i. Critically endangered
ii. Endangered iii. Vulnerable iv. Near threatened v. Least concern |
|
| GRI 305: Emissions | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 305-1 |
a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent (t-CO2). b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric tons of CO2 equivalent (t-CO2). d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used. |
|
| 305-2 |
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent (t-CO2). b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent (t-CO2). c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used. |
|
| 305-3 |
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent (t-CO2). b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in metric tons of CO2 equivalent (t-CO2). d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.ii. emissions in the base year; iii. the context for any significant changes in emissions that triggered recalculations of base year emissions. g. Standards, methodologies, assumptions, and/or calculation tools used. |
|
| 305-4 |
a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). d.Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. |
|
| 305-5 |
a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent (t-CO2). b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Base year or baseline, including the rationale for choosing it. d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). e. Standards, methodologies, assumptions, and/or calculation tools used. |
|
| 305-6 |
a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent. b. Substances included in the calculation. c. Source of the emission factors used. d. Standards, methodologies, assumptions, and/or calculation tools used. |
We do not produce, import and export ODS. |
| 305-7 |
a. Significant air emissions, in kilograms or multiples, for each of the following:
i. NOx
b. Source of the emission factors used.ii. SOx iii. Persistent organic pollutants (POP) iv. Volatile organic compounds (VOC) v. Hazardous air pollutants (HAP) vi. Particulate matter (PM) vii. Other standard categories of air emissions identified in relevant regulations c. Standards, methodologies, assumptions, and/or calculation tools used. |
|
| GRI 306: Waste | ||
| 306-1 |
a. An explanation of the organization’s significant actual and potential waste-related impacts
i. The inputs, activities, and outputs that lead to or could lead to these impacts
ii. Whether these impacts related to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain |
|
| 306-2 |
a. Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated b. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations c. The processes used to collect and monitor waste-related data |
|
| 306-3 |
a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste b. Contextual information necessary to understand the data and how the data has been complied |
|
| 306-4 |
a. Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste b. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse
c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
ii. Recycling iii. Other recovery operations
i. Preparation for reuse
d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
ii. Recycling iii. Other recovery operations
i. onsite
e. Contextual information necessary to understand the data and how the data has been complied
ii. offsite |
|
| 306-5 |
a. Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste b. Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
i. Incineration (with energy recovery)
c. Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
ii. Incineration (without energy recovery) iii. Landfilling iv. Other disposal operations
i. Incineration (with energy recovery)
d. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
ii. Incineration (without energy recovery) iii. Landfilling iv. Other disposal operations
i. onsite
e. Contextual information necessary to understand the data and how the data has been complied
ii. offsite |
|
| GRI 307: Environmental Compliance | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 307-1 |
a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
ii. total number of non-monetary sanctions; iii. cases brought through dispute resolution mechanisms. |
|
| GRI 308: Supplier Environmental Assessment | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 308-1 | a. Percentage of new suppliers that were screened using environmental criteria. | |
| 308-2 |
a. Number of suppliers assessed for environmental impacts. b. Number of suppliers identified as having significant actual and potential negative environmental impacts. c. Significant actual and potential negative environmental impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why. |
|
Social
■item is an index selected by the Daigas group as a materiality
| Item | Topics | Links |
|---|---|---|
| GRI 401: Employment | ||
| 401-1 |
a. Total number and rate of new employee hires during the reporting period, by age group, gender and region. b. Total number and rate of employee turnover during the reporting period, by age group, gender and region. |
|
| 401-2 |
a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
i. life insurance;
b. The definition used for 'significant locations of operation'.
ii. health care; iii. disability and invalidity coverage; iv. parental leave; v. retirement provision; vi. stock ownership; vii. others. |
|
| 401-3 |
a. Total number of employees that were entitled to parental leave, by gender. b. Total number of employees that took parental leave, by gender. c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender. d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender. e. Return to work and retention rates of employees that took parental leave, by gender. |
|
| GRI 402: Labor / Management Relations | ||
| 402-1 |
a. Minimum number of weeks' notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them. b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements. |
|
| GRI 403: Occupational Health and Safety | ||
| 403-1 |
a. A statement of whether an occupational health and safety management system has been implemented, including whether:
i. the system has been implemented because of legal requirements and, if so, a list of the requirements;
b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.
ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines. |
|
| 403-2 |
a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
i. how the organization ensures the quality of these processes, including the competency of those who carry them out;
b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.ii. how the results of these processes are used to evaluate and continually improve the occupational health and safety management system. c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals. d. A description of the processes used to investigate work-related hazards, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system. |
|
| 403-3 | a. A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them. | |
| 403-4 |
a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers. b. Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees. |
|
| 403-5 | a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations. | |
| 403-6 |
a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided. b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs. |
|
| 403-7 | a. A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks. | |
| 403-8 |
a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines:
i. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system;
b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.ii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been internally audited; iii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been audited or certified by an external party. c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. |
|
| 403-9 |
a. For all employees:
i. The number and rate of fatalities as a result of work-related injury;
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
ii. The number and rate of high-consequence work-related injuries (excluding fatalities); iii. The number and rate of recordable work-related injuries; iv. The main types of work-related injury; v. The number of hours worked.
i. The number and rate of fatalities as a result of work-related injury;
c. Work-related hazards that pose a risk of high-consequence injury, including:
ii. The number and rate of high-consequence work-related injuries (excluding fatalities); iii. The number and rate of recordable work-related injuries; iv. The main types of work-related injury; v. The number of hours worked.
i. how these hazards have been determined;
d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period; iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. e. Whether the rates of work-related injury have been calculated based on 200,000 or 1,000,000 hours worked. f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. |
|
| 403-10 |
a. For all employees:
i. The number of fatalities as a result of work-related ill health;
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
ii. The number of cases of recordable work-related ill health; iii. The main types of work-related ill health.
i. The number of fatalities as a result of work-related ill health;
c. Work-related hazards that pose a risk of ill health, including:
ii. The number of cases of recordable work-related ill health; iii. The main types of work-related ill health.
i. how these hazards have been determined;
d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.ii. which of these hazards have caused or contributed to cases of ill health during the reporting period; iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. |
|
| GRI 404: Training and Education | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 404-1 |
a. Average hours of training that the organization's employees have undertaken during the reporting period, by:
i. gender;
ii. employee category. |
|
| 404-2 |
a. Type and scope of programs implemented and assistance provided to upgrade employee skills. b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment. |
|
| 404-3 | a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period. | |
| GRI 405: Diversity and Equal Opportunity | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives | |
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 405-1 |
a. Percentage of individuals within the organization's governance bodies in each of the following diversity categories:
i. Gender;
b. Percentage of employees per employee category in each of the following diversity categories:
ii. Age group: under 30 years old, 30-50 years old, over 50 years old; iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old; iii. Other indicators of diversity where relevant (such as minority or vulnerable groups). |
|
| 405-2 |
a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. b. The definition used for 'significant locations of operation'. |
|
| GRI 406: Non-discrimination | ||
| 406-1 |
a. Total number of incidents of discrimination during the reporting period. b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented; iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes; iv. Incident no longer subject to action. |
There was no incidents reported. |
| GRI 407: Freedom of Association and Collective Bargaining | ||
| 407-1 |
a. Operations and suppliers in which workers' rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.ii. countries or geographic areas with operations and suppliers considered at risk. |
|
| GRI 408: Child Labor | ||
| 408-1 | a. Operations and suppliers considered to have significant risk for incidents of:
i. child labor;
b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
ii. young workers exposed to hazardous work.
i. type of operation (such as manufacturing plant) and supplier;
c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.
ii. countries or geographic areas with operations and suppliers considered at risk. |
|
| GRI 409: Forced or Compulsory Labor | ||
| 409-1 |
a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.ii. countries or geographic areas with operations and suppliers considered at risk. |
|
| GRI 410: Security Practices | ||
| 410-1 |
a. Percentage of security personnel who have received formal training in the organization's human rights policies or specific procedures and their application to security. b. Whether training requirements also apply to third-party organizations providing security personnel. |
|
| GRI 411: Rights of Indigenous Peoples | ||
| 411-1 |
a. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period. b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented; iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes; iv. Incident no longer subject to action. |
There was no incidents of violations reported. |
| GRI 412: Human Rights Assessment | ||
| 412-1 | a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country. | |
| 412-2 |
a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations. b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations. |
|
| 412-3 |
a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening. b. The definition used for 'significant investment agreements'. |
|
| GRI 413: Local Communities | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 413-1 |
a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring; iii. public disclosure of results of environmental and social impact assessments; iv. local community development programs based on local communities' needs; v. stakeholder engagement plans based on stakeholder mapping; vi. broad based local community consultation committees and processes that include vulnerable groups; vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts; viii. formal local community grievance processes. |
|
| 413-2 | a. Operations with significant actual and potential negative impacts on local communities, including:
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations. |
|
| GRI 414: Supplier Social Assessment | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 414-1 | a. Percentage of new suppliers that were screened using social criteria. | |
| 414-2 |
a. Number of suppliers assessed for social impacts. b. Number of suppliers identified as having significant actual and potential negative social impacts. c. Significant actual and potential negative social impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why. |
|
| GRI415:Public Policy | ||
| 415-1 |
a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary. b. If applicable, how the monetary value of in-kind contributions was estimated. |
We do not make political donations. |
| GRI416:Customer Health and Safety | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 416-1 | a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. | |
| 416-2 |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. |
There was no non-compliance incidents resulted in legal punishment such as fines, penalties and warning. |
| GRI417:Marketing and Labeling | ||
| 417-1 |
a. Whether each of the following types of information is required by the organization's procedures for product and service information and labeling:
i. The sourcing of components of the product or service;
b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
ii. Content, particularly with regard to substances that might produce an environmental or social impact; iii. Safe use of the product or service; iv. Disposal of the product and environmental or social impacts; v. Other (explain). |
|
| 417-2 |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. |
|
| 417-3 |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
ii. incidents of non-compliance with regulations resulting in a warning; iii. incidents of non-compliance with voluntary codes. |
There was no non-compliance incidents resulted in legal punishment such as fines, penalties and warning. |
| GRI418:Customer Privacy | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 418-1 |
a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
b. Total number of identified leaks, thefts, or losses of customer data.ii. complaints from regulatory bodies. c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient. |
|
| GRI 419: Socioeconomic Compliance | ||
| GRI 103: Management Approach | ||
| 103-1 |
a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
c. Any specific limitation regarding the topic Boundary.
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. |
|
| 103-2 |
a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments iii. Goals and targets iv. Responsibilities v. Resources vi. Grievance mechanisms vii. Specific actions, such as processes, projects, programs and initiatives |
|
| 103-3 |
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach; iii. any related adjustments to the management approach. |
|
| 419-1 |
a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.ii. total number of non-monetary sanctions; iii. cases brought through dispute resolution mechanisms. c. The context against which significant fines and non-monetary sanctions were incurred. |
There was no non-compliance incidents resulted in legal punishment such as fines, penalties and warning. |
Reference for the Environmental Reporting Guidelines of the Ministry of the Environment
Basic Information
| Item | Links |
|---|---|
| 1. Fundamental requirements of reporting | |
| (1) Organizations and period covered by the report | |
| (2) Coverage ratio and difference in reporting period | |
| (3) Reporting policy | |
| (4) Policy for publication media | |
| 2. CEO's statement | |
| 3. Outline of environmental reporting | |
| (1) Outline of environmentally conscious management | |
| (2) Time-series list of KPIs | |
| (3) Summary of responses to individual environmental issues | |
| 4. Material balance | |
Information and Indicators that Describe the Status of Environmental Management
| Item | Links |
|---|---|
| 1. Environmental policy, vision, business strategies, etc. | |
| (1) Environmental policy | |
| (2) Important issues, vision and business strategies, etc. | |
| 2. Organizational structure and status of governance | |
| (1) Organizational structure of environmental conscious management | |
| (2) Responding to important environmental issues |
|
(3) Role of the Board of Directors and corporate affairs body in management of important environmental issues |
|
| 3. Status of stakeholder engagement | |
| (1) Policy toward stakeholders | |
(2) Outline and policy toward past stakeholder engagement |
|
| 4. Risk Management | |
| (1) Risk identification, evaluation and response methods | |
(2) Positioning of above methods in company-wide risk management |
|
| 5. Business model | |
| 6. Environmental efforts in the value chain | |
| (1) Outline of our value chain |
Management toward Contributing to the Sustainability of the Environment and Society Environmental Impact throughout the Daigas Group Value Chain (FY2022) Actions for Climate Change: Working to Reduce CO2 Emissions in Business Activities Actions for Climate Change: Working to Reduce CO2 Emissions at Customer Sites |
| (2) Green purchasing policy, targets and results | |
| (3) Status of eco-friendly products and services | |
| 7. Long-term vision | |
| (1) Long-term vision (2) Time frame for establishing long-term vision (3) Reason for setting that time frame |
|
| 8. Stratergy | |
| Business strategy to realize a sustainable society | |
| 9. How to identify important environmental issues | |
|
(1) Procedures when operators identify an important environmental issue (2) List of important environmental issues that have been identified (3) Reasons for determining that an identified environmental issue is important (4) Boundaries for important environmental issues |
|
| 10. Important environmental issues for business operators | |
|
(1) Policy / action plan (2) Target and Performance of performance evaluation indicator (3) Calculation method of performance evaluation indicator (4) Calculation range of performance evaluation indicator (5) If the financial influence due to risks and opportunities is large, calculations and calculation methods (6) If an independent third party assurance is given to the report, the assurance report |
|
Information and Indicators that Describe the Status of Activities to Reduce Environmental Impacts of Business Activities and Reduction Measures
| Item | Links |
|---|---|
| 1. Input (resources and energy) | |
| (1) Total amount of energy input and reduction measures | |
| (2) Total amount of material input and reduction measures | |
| (3) Amount of water input and reduction measures | |
| 2. Status of cyclical utilization of resources (within organization's operational area) | |
| 3. Output (manufactured products, environmental impacts) | |
| (1) Total amount of manufactured products or sales | |
| (2) Amount of greenhouse gas emissions and reduction measures | |
| (3) Total amount of water discharge and reduction measures | |
(4) Air pollution, its environmental impacts on the living environment, and reduction measures |
|
(5) Amount of release and transfer of chemical substances and reduction measures |
|
(6) Total amount of waste generation and final disposal, and reduction measures |
|
| (7) Leakage of hazardous substances and preventive measures | |
4. Status of preservation of biodiversity and sustainable utilization of biological resources |
|
Information and Indicators that Describe the Status of Economic and Social Aspects of Environmental Conscious Management
| Item | Links |
|---|---|
| 1. Economic aspects of environmental management | |
| (1) Economic aspects of environmental management in business | |
| (2) Economic aspects of environmental management in society | |
| 2. Social aspects of environmental management | |
| Organizational governance | |
| Human rights | |
| Labor practices | |
| Consumer protection and product safety | |
| Local communities / society | |
Other matters reported
| Item | Links |
|---|---|
| 1. Subsequent events, etc. | |
| (1) Subsequent events | None |
| (2) Temporary events | None |
| 2. Third-Party Review | |
TCFD Recommendations Table
Presents information disclosures recommended by the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations.
| Item | Links |
|---|---|
| Governance: Corporate governance involving climate-related risks and opportunities | |
| a) Board of Directors' monitoring system for climate-related risks and opportunities | |
| b) Role of executives in evaluating and managing climate-related risks and opportunities | |
| Strategy: Actual and latent effects on the organization's business, strategic, and financial plans | |
| a) Short-, medium- and long-term climate-related risks and opportunities identified by the organization | |
| b) Impact of climate-related risks and opportunities on the organization's business, strategic, and financial plans |
Actions for Climate Change: Recognition of and Action on Risks and Opportunities Actions for Climate Change: Working to Reduce CO2 Emissions in Business Activities Actions for Climate Change: Working to Reduce CO2 Emissions at Customer Sites Developing Environmental Technologies Long-Term Management Vision 2030 |
| c) Resilience of the organization's strategy based on the study of various climate-related scenarios, including scenarios up to a 2℃ rise | |
| Risk management: Process by which the organization identifies, evaluates and manages climate-related risk | |
| a) Process for identifying and evaluating climate-related risk | |
| b) Process for managing climate-related risk | |
| c) How the process of identifying, evaluating and managing climate-related risk is integrated into the overall risk management of the organization | |
| Metrics and targets: the indicators and targets used to assess and manage climate-related risks and opportunities | |
| a) Metrics used to assess climate-related risks and opportunities in line with the organization's strategy and risk management process | |
| b) Volume of greenhouse gas emissions for Scopes 1, 2 and 3 and attendant risks | |
| c) Targets and results used by the organization to manage climate-related risks and opportunities | |
TCFD Guidance Table
Presents information disclosures on items recommended by the Guidance for Climate-related Financial Disclosure (TCFD Guidance) formulated by METI (December 2018) related to the energy industry (gas provider, electricity provider).
| Item | Links | Links |
|---|---|---|
| Medium- and long-term target setting and GHG emissions reduction efforts | (Example of disclosure by electricity provider)
|
|
(Example of disclosure by electricity provider)
|
||
| Research and Development | (Example of disclosure by electricity provider)
|
|
(Example of disclosure by electricity provider)
|
||
| Promotion of energy-saving and GHG-saving actions for customers | (Example of disclosure by electricity provider)
|
|
(Example of disclosure by electricity provider)
|
||
| Resource circulation/recycling initiatives | ||
| Efforts to reduce GHGs through international businesses | ||
SASB Table
Presents information disclosures on items recommended by the Sustainability Accounting Standards Board (SASB) standards for the Electric Utilities & Power Generators industry and the Gas Utilities & Distributors industry
Electric Utilities & Power Generators
| Topic | Accounting Metric | Code | Disclosure Page |
|---|---|---|---|
| Greenhouse Gas Emissions & Energy Resource Planning | (1) Gross global Scope 1 emissions, (2) percentage of Scope 1 emissions under emissions-limiting regulations, and (3) Percentage of Scope 1 emissions under emissions-reporting regulations | IF-EU-110a.1 | |
| Greenhouse gas (GHG) emissions associated with power deliveries to customers | IF-EU-110a.2 | ||
| Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | IF-EU-110a.3 | ||
| (1) Number of customers served in markets subject to renewable portfolio standards (RPS); and (2) percentage fulfillment of RPS target by market | IF-EU-110a.4 | Not applicable (The RPS system in Japan was abolished in 2012 and replaced with the feed-in tariff (FIT) system.) | |
| Atmospheric Quality | Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) particulate matter (PM10), (4) lead (Pb), and (5) mercury (Hg); percentage of each in or near areas of dense population |
IF-EU-120a.1 | |
| Water resources management | (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with high or extremely high baseline water stress | IF-EU-140a.1 | |
| Number of incidents of non-compliance associated with water quantity and/or quality permits, standards, and regulations | IF-EU-140a.2 | Not applicable | |
| Description of water management risks and discussion of strategies and practices to mitigate those risks | IF-EU-140a.3 | ||
| Coal Ash Management | Amount of coal combustion residuals (CCR) generated, percentage recycled | IF-EU-150a.1 | |
| Total number of coal combustion residual (CCR) impoundments, broken down by hazard potential classification and structural integrity assessment | IF-EU-150a.2 | Coal ash generated from thermal power plants is 100% reused. | |
| Low-Cost Energy | Average retail electricity rates for (1) residential customers, (2) commercial customers, and (3) industrial customers | IF-EU-240a.1 | |
| Typical monthly electricity bill for residential customers for (1) 500 kWh, and (2) 1,000 kWh | IF-EU-240a.2 | ||
| Number of residential customer electric disconnections for non-payment, and percentage of residential customer electric disconnections for nonpayment reconnected within 30 days | IF-EU-240a.3 | － | |
| Discussion of impact of external factors on customer affordability of electricity, including the economic conditions of the service territory | IF-EU-240a.4 | ||
| Occupational Health and Safety of Employees | (1) Total recordable incident rate (TRIR), (2) fatality rate, and (3) near miss frequency rate (NMFR) | IF-EU-320a.1 | |
| End-Use Efficiency & Demand | Percentage of electric utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM) | IF-EU-420a.1 | Not applicable (In Japan, no relevant system exists.) |
| Percentage of electricity load served by smart grid technology | IF-EU-420a.2 | About 100% of end-user facilities are installed with smart meters. (The installation of smart meters is out of the scope of the Daigas Group’s management.) | |
| Customer electricity savings from efficiency measures by market | IF-EU-420a.3 | ||
| Nuclear Safety & Emergency Management | Total number of nuclear power units, broken down by U.S. Nuclear Regulatory Commission (NRC) Action Matrix Column | IF-EU-540a.1 | Not applicable |
| Description of efforts to manage nuclear safety and emergency | IF-EU-540a.2 | Not applicable | |
| Grid Resilience | Number of incidents of non-compliance with physical and/or cybersecurity standards or regulations | IF-EU-550a.1 | Not disclosed in consideration of risks entailed by disclosure |
| (1) System Average Interruption Duration Index (SAIDI), including the number of major events, (2) System Average Interruption Frequency Index (SAIFI), including the number of major events, and (3) Customer Average Interruption Duration Index (CAIDI), including the number of major events | IF-EU-550a.2 | This item is managed by power transmission and distribution companies (outside the Daigas Group). |
| Activity Metric | Code | Disclosure Page |
|---|---|---|
| Number of (1) residential customers served, (2) commercial customers served, and (3) industrial customers served | IF-EU-000.A | |
| Total electricity delivered to (1) residential customers, (2) commercial customers, (3) industrial customers, (4) all other retail customers, and (5) wholesale customers | IF-EU-000.B | |
| Length of distribution lines | IF-EU-000.C | This item is managed by power transmission and distribution companies (outside the Daigas Group). |
| Total electricity generated, percentage by major energy source, and percentage in regulated markets | IF-EU-000.D | |
| Total wholesale electricity purchased | IF-EU-000.E |
Gas Utilities & Distributors
| Topic | Accounting Metric | Code | Disclosure Page |
|---|---|---|---|
| Energy Affordability | Average retail gas rate for (1) residential customers (2) commercial customers, (3) industrial customers, and (4) transportation services only | IF-GU-240a.1 | |
| Typical monthly gas bill for residential customers for (1) 50 MMBtu of gas delivered per year and (2) 100 MMBtu of gas delivered per year | IF-GU-240a.2 | ||
| Number of residential customer gas disconnections for non-payment, and percentage of residential customer gas disconnections for nonpayment, reconnected within 30 days | IF-GU-240a.3 | Not disclosed | |
| Description of impact of external factors on customer affordability of gas, including the economic conditions of the service territory | IF-GU-240a.4 | ||
| End-Use Efficiency | Percentage of gas utility revenues from rate structures that (1) are decoupled and (2) contain a lost revenue adjustment mechanism (LRAM) | IF-GU-420a.1 | No relevant system has been introduced in Japan. |
| Customer gas savings from efficiency measures by market | IF-GU-420a.2 | ||
| Integrity of Gas Delivery Infrastructure | Number of (1) reportable pipeline incidents, (2) Corrective Action Orders (CAO), and (3) Notices of Probable Violation (NOPV) | IF-GU-540a.1 | Not applicable |
| Percentage of distribution pipeline that is (1) cast and/or wrought iron and (2) unprotected steel | IF-GU-540a.2 | ||
| Percentage of gas (1) transmission and (2) distribution pipelines inspected | IF-GU-540a.3 | ||
| Description of efforts to manage the integrity of gas delivery infrastructure, including risks related to safety and emissions | IF-GU-540a.4 |
| Activity Metric | Code | Disclosure Page |
|---|---|---|
| Number of (1) residential customers served, (2) commercial customers served, and (3) industrial customers served | IF-GU-000.A | |
| Amount of natural gas delivered to (1) residential customers, (2) commercial customers, and (3) industrial customers, and (4) transferred to a third party | IF-GU-000.B | |
| Length of (1) gas transmission pipelines and (2) gas distribution pipelines | IF-GU-000.C |
Global Compact and ISO 26000
| Global Compact | ISO26000 Core Subjects | Links |
|---|---|---|
| Organizational governance | ||
Human rights
|
Human rights | |
Labor
|
Labor practices | |
Environment
|
Environment | |
Anti-Corruption
|
Fair operating practices | |
 |
Consumer issues | |
| Community involvement and development |
- Sustainability of
the Daigas Group -
President's Commitment
Transition Finance
- Values and Sustainability Promotion of the Daigas Group
- Daigas Group's Values Daigas Group Charter of Business Conduct and Management Policy Daigas Group Code of Business Conduct Sustainability Promotion System and Management Stakeholder Engagement Initiatives the Daigas Group Participates In Commendation from the Outside
- Sustainability Management and Value Creation Process
- Value Creation Process of the Daigas Group Long-Term Management Vision 2030 Medium-Term Management Plan 2023 Daigas Group Carbon Neutral Vision
- Actions on Materiality
-
Materiality of the Daigas Group
Materiality Review Cycle
Creating Value for Customers
(Charter I) Contributing to the Sustainability of the Environment and Society
(Charter Ⅱ) Engaging with and Contributing to Society (Charter Ⅲ) Respecting Human Rights
(Charter IV) Complying with Laws and Regulations (Charter V) Providing Work Environment That Supports Employees’ Personal Growth (Charter VI)
- Corporate Governance
- Corporate Governance Risk Management Compliance Messages from Outside Directors
- FY2022 Activities Report
-
- Creating Value for Customers (Charter I)
-
Charter I Index
Management for Creating Value for Customers
Safety and Security 1:
Procurement Stage Safety and Security 2:
Processing Stage Safety and Security 3:
Distribution Stage Safety and Security 4:
Consumption Stage Incorporating Customer Opinions Proposing New Value
- Contributing to the Sustainability of the Environment and Society (Charter Ⅱ)
- Charter Ⅱ Index Management toward Contributing to the Sustainability of the Environment and Society Environmental Management Environmental Management: Indicators, Targets and Results Actions for Climate Change: Recognition of and Action on Risks and Opportunities Actions for Climate Change: Method to Evaluate Effects of CO2 Emissions Reduction Actions for Climate Change: Working to Reduce CO2 Emissions in Business Activities Actions for Climate Change: Working to Reduce CO2 Emissions at Customer Sites Efforts in Resource Recycling Conserving Biodiversity Developing Environmental Technologies Addressing Environmental Risk Promotion of Green Purchasing Environmental Communication
- Engaging with and Contributing to Society (Charter Ⅲ)
- Charter Ⅲ Index Management of Engagement with and Contribution to Society Activities for Promoting Communication with Society Corporate Volunteering Activities under the Small Light Campaign Social Contribution Activities Activities at Osaka Gas' Foundations
- Respecting Human Rights (Charter IV)
- Charter IV Index Status of Management regarding Respect for Human Rights Human Rights Due Diligence Action on Human Rights
- Complying with Laws and Regulations (Charter V)
- Charter V Index Management for Complying with Laws and Regulations Compliance Promotion Efforts Efforts for Protection of Personal Information Information Security Consultations and Reports from Partner Companies
- Providing Work Environment That Supports Employees’ Personal Growth (Charter VI)
- Charter VI Index Status of Management to Support Employees' Personal Growth Employment Acceptance of Diversity Balancing Work and Family Human Resource Development and Rewards Communication Between Employees and Company Improving Occupational Health and Safety
- Reporting Guidance and Guidelines and ESG Data
- Reporting Guidelines