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Overview of GRI Guidelines 2007

GRI Sustainability Reporting Guidelines 2002 (second edition)

Indicators Page
Number
WEB
1.Vision and Strategy p5, p8 Message from the Chairman
     
2.Profile    
Organisational Profile p3-4 Making Air-conditioners and Refrigerants
A Locally Rooted Company
Report Scope p1  
Report Profile p1  
 
3.Governance Structure and
Management Systems
   
Structure and Governance p17-18 Corporate Governance
p25-26 Environmental Management System
Stakeholder Engagement p36 Environmental Communication
p39-40 Communication with Customers
p51-52 Contributions
Overarching Policies and Management Systems p15-16 Global Environmental Management System
p17-18 Corporate Governance
p25-26 Environmental Management System
 
4.GRI Content Index p54 This Page
 
5.Performance Indicators    
Economic Performance Indicators    
Customers Core
Indicators
EC1. Net sales p3 Making Air-conditioners and Refrigerants
EC2. Geographic breakdown of markets p4 A Locally Rooted Company
Suppliers Core
Indicators
EC3. Cost of all goods, materials, and services purchased -
EC4. Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements -
Employees Core
Indicators
EC5. Total payroll and benefits (including wages, pension, other benefits, and redundancy payments) broken down by country or region -
Providers of Capital Core
Indicators
EC6. Distributions to providers of capital broken down by interest on debt and borrowings, and dividends on all classes of shares, with any arrears of preferred dividends to be disclosed p50 Responsibility to Shareholders and Investors
EC7. Increase/decrease in retained earnings at end of period -
Public Sector Core
Indicators
EC8. Total sum of taxes of all types paid broken down by country -
EC9. Subsidies received broken down by country or region -
EC10. Donations to community, civil society, and other groups broken down in terms of cash and in-kind donations per type of group p51 Charitable Activities
 
Environmental Performance Indicators    
Materials Core
Indicators
EN1. Total materials use other than water, by type p21-22 An Overview of the Environmental Problems and Impacts of Business
EN2. Percentage of materials used that are wastes (processed or unprocessed) from sources external to the reporting organisation -
Energy Core
Indicators
EN3. Direct energy use segmented by primary source p21-22 An Overview of the Environmental Problems and Impacts of Business
EN4. Indirect energy us -
Additional
Indicators
EN18. Energy consumption footprint (i.e., annualised lifetime energy requirements) of major products. Report in joule p31 Daikin Eco-Products
Water Core
Indicators
EN5. Total water use p21-22 An Overview of the Environmental Problems and Impacts of Business
Biodiversity Core
Indicators
EN6. Location and size of land owned, leased, or managed in biodiversity-rich habitats -
EN7. Description of the major impacts on biodiversity associated with activities and/or products and services in terrestrial, freshwater, and marine environments -
Emissions, Effluents, and Waste Core
Indicators
EN8. Greenhouse gas emissions(CO2, CH4, N2O, HFCs, PFCs, SF6) p21-22 An Overview of the Environmental Problems and Impacts of Business
p27-32 Global Warming Prevention
EN9. Use and emissions of ozone-depleting substances p21-22 An Overview of the Environmental Problems and Impacts of Business
p27-30 Global Warming Prevention
EN10. NOx, SOx, and other significant air emissions by type p21-22 An Overview of the Environmental Problems and Impacts of Business
EN11. Total amount of waste by type and destination p21-22 An Overview of the Environmental Problems and Impacts of Business
p35 Waste Reduction
EN12. Significant discharges to water by type p21-22 An Overview of the Environmental Problems and Impacts of Business
EN13. Significant spills of chemicals, oils, and fuels in terms of total number and total volum -
Suppliers Additional
Indicators
EN33. erformance of suppliers relative to environmental components of programmes and procedures described in response to Governance Structure and Management Systems section p33 Green Procurement
Products and Services Core
Indicators
EN14. Significant environmental impacts of principal products and services p20 The Daikin Group and the Environment
p21-22 An Overview of the Environmental Problems and Impacts of Business
EN15. Percentage of the weight of products sold that is reclaimable at the end of the products of useful life and percentage that is actually reclaimed p21-22 An Overview of the Environmental Problems and Impacts of Business
p32 3Rs and Repair
Compliance Core
Indicators
EN16. Incidents of and fines for non-compliance with all applicable international declarations/conventions/treaties, and national, sub-national, regional, and local regulations associated with environmental issues - Environmental Risk Management
Transport Additional
Indicators
EN34. Significant environmental impacts of transportation used for logistical purposes p21-22 An Overview of the Environmental Problems and Impacts of Business
p28 Global Warming Prevention
Overall Additional
Indicators
EN35. Total environmental expenditures by type - Environmental Accounting
 
Social Performance Indicators
(Labour Practices and Decent Work)
   
Employment Core
Indicators
LA1. Breakdown of workforce, where possible, by region/country, status (employee/non-employee), employment type (full time/part time), and by employment contract (indefinite or permanent/fixed term or temporary). Also identify workforce retained in conjunction with other employers (temporary agency workers or workers in co-employment relationships), segmented by region/country p4 A Locally Rooted Company
p42 Employment and Working Conditions
Core
Indicators
LA2. Net employment creation and average turnover segmented by region/country p4 A Locally Rooted Company
Additional
Indicators
LA12. Employee benefits beyond those legally mandated p43-44 A Wealth of Human Resources
Core
Indicators
LA3. Percentage of employees represented by independent trade union organisations or other bona fide employee representatives broken down geographically OR percentage of employees covered by collective bargaining agreements broken down by region/country -
Core
Indicators
LA4. Policy and procedures involving information, consultation, and negotiation with employees over changes in the reporting organisation's operations (e.g., restructuring) P46 Sharing Information with Employees
Health and Safety Core
Indicators
LA5. Practices on recording and notification of occupational accidents and diseases, and how they relate to the ILO Code of Practice on Recording and Notification of Occupational Accidents and Diseases p45 Occupational Safety and Health
Core
Indicators
LA6. Description of formal joint health and safety committees comprising management and worker representatives and proportion of workforce covered by any such committees -
Core
Indicators
LA7. Standard injury, lost day, and absentee rates and number of work-related fatalities (including subcontracted workers) -
Core
Indicators
LA8. Description of policies or programmes (for the workplace and beyond) on HIV/AIDS -
Training and Education Core
Indicators
LA9. Average hours of training per year per employee by category of employee -
Additional
Indicators
LA16. Description of programmes to support the continued employability of employees and to manage career endings p42 Employment and Working Conditions
Additional
Indicators
LA17. Specific policies and programmes for skills management or for lifelong learning P42 Employment and Working Conditions
Diversity and Opportunity Core
Indicators
LA10. Description of equal opportunity policies or programmes, as well as monitoring systems to ensure compliance and results of monitoring p42-45 Employment and Working Conditions
Core
Indicators
LA11. Composition of senior management and corporate governance bodies (including the board of directors), including female/male ratio and other indicators of diversity as culturally appropriate p43 Employment and Working Conditions
 
Human Rights    
Strategy and Management Core
Indicators
HR1. Description of policies, guidelines, corporate structure, and procedures to deal with all aspects of human rights relevant to operations, including monitoring mechanisms and results p45  
Core
Indicators
HR2. Evidence of consideration of human rights impacts as part of investment and procurement decisions, including selection of suppliers/contractors. p47 Our Business Philosophy
Core
Indicators
HR3. Description of policies and procedures to evaluate and address human rights performance within the supply chain and contractors, including monitoring systems and results of monitoring p47 Working Closely with Suppliers
Non-discrimination Core
Indicators
HR4. Description of global policy and procedures/programmes preventing all forms of discrimination in operations, including monitoring systems and results of monitoring p45 Employment and Working Conditions
Freedom of Association and Collective Bargaining Core
Indicators
HR5. Description of freedom of association policy and extent to which this policy is universally applied independent of local laws, as well as description of procedures/programmes to address this issue -
Child Labour Core
Indicators
HR6. Description of policy excluding child labour as defined by the ILO Convention 138 and extent to which this policy is visibly stated and applied, as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring -
Forced and Compulsory Labour Core
Indicators
HR7. Description of policy to prevent forced and compulsory labour and extent to which this policy is visibly stated and applied as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring -
 
Society    
Community Core
Indicators
SO1. Description of policies to manage impacts on communities in areas affected by activities, as well as description of procedures / programmes to address this issue, including monitoring systems and results of monitoring -
Additional
Indicators
SO4. Awards received relevant to social, ethical, and environmental performance p30  
p36  
p46  
Bribery and Corruption Core
Indicators
SO2. Description of the policy, procedures/management systems, and compliance mechanisms for organisations and employees addressing bribery and corruption -
Political Contributions Core
Indicators
SO3. Description of policy, procedures/management systems, and compliance mechanisms for managing political lobbying and contributions -
Competition and Pricing Additional
Indicators
SO7. Description of policy, procedures/ management systems, and compliance mechanisms for preventing anti-competitive behavior. -
 
Product Responsibility    
Customer Health and Safety Core
Indicators
PR1. Description of policy for preserving customer health and safety during use of products and services, and extent to which this policy is visibly stated and applied, as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring p38-41 Responsibility to Customers
Additional
Indicators
PR6. Voluntary code compliance, product labels or awards with respect to social and/or environmental responsibility that the reporter is qualified to use or has received p30-31 Daikin Eco-Products
Products and Services Core
Indicators
PR2. Description of policy, procedures/management systems, and compliance mechanisms related to product information and labelling p38-41 A Responsibility to Make Safe Products
Additional
Indicators
PR8. Description of policy, procedures/management systems, and compliance mechanisms related to customer satisfaction, including results of surveys measuring customer satisfaction p38-41 Customer Satisfaction
Communication with Customers
Respect for Privacy Core
Indicators
PR3. Number of substantiated complaints regarding breaches of consumer privacy p41 Protecting Customer Information
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GRI Sustainability Reporting Guidelines 2006 (G3)

Indicators Page
Number
WEB
1.Strategy and Analysis
1.1 Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. p5 Message from the Chairman
1.2 Description of key impacts, risks, and opportunities.
 
2.Organizational Profile
2.1 Name of the organization. p3 Maiking Air-conditioners and Refrigerants
2.2 Primary brands, products, and/or services.
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4 Location of organization's headquarters.
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. p4 A Locally Rooted Company
2.6 Nature of ownership and legal form. p3 Maiking Air-conditioners and Refrigerants
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). p4 A Locally Rooted Company
2.8 Scale of the reporting organization, including: -Number of employees; -Net sales (for private sector organizations) or net revenues (for public sector organizations); -Total capitalization broken down in terms of debt and equity (for private sector organizations); and-Quantity of products or services provided. p3 Maiking Air-conditioners and Refrigerants
2.9 Significant changes during the reporting period regarding size, structure, or ownership including:-The location of, or changes in operations, including facility openings, closings, and expansions; and-Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations). p4 -
2.10 Awards received in the reporting period. p30 Environmental Protection (Global Warming)
p36 Environmental Communication
 
3.Report Parameters
Report Profile
3.1 Reporting period (e.g., fiscal/calendar year) for information provided. p1 Editorial Policy
3.2 Date of most recent previous report (if any)
3.3 Reporting cycle (annual, biennial, etc.)
3.4 Contact point for questions regarding the report or its contents.
Report Scope and Boundary
3.5 Process for defining report content, including: -Determining materiality; -Prioritizing topics within the report; and Identifying stakeholders the organization expects to use the report. p1 Editorial Policy
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.
3.7 State any specific limitations on the scope or boundary of the report8.
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. -  
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. -  
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods). -  
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. -  
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report. -  
Assurance
3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). p53 Opinions from Stakeholders
 
4. Governance, Commitments, and Engagement
Governance
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. p17 Corporate Governance
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).
4.3 For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. p46 -
p50 -
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance). -  
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided. -  
4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics. p17 Corporate Governance
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. p7 Our Group Philosophy
4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. p17 Corporate Governance
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. -  
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. -  
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. -  
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: -Has positions in governance bodies; -Participates in projects or committees; -Provides substantive funding beyond routine membership dues; or Views membership as strategic. -  
Stakeholder Engagement
4.14 List of stakeholder groups engaged by the organization. p8 Responsibility to Our Stakeholders
4.15 Basis for identification and selection of stakeholders with whom to engage. -  
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. -  
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. p8 Responsibility to Our Stakeholders
 
5. Performance index
Economic
Economic Performance Core
Indicators
EC1. Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. p50 Dividends According to Earnings
p51 Charitable Activities
EC2. Financial implications and other risks and opportunities for the organization's activities due to climate change. -  
EC3. Coverage of the organization's defined benefit plan obligations. -  
EC4. Significant financial assistance received from government. -  
Market Presence Core
Indicators
EC6. Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. -  
EC7. Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. -  
Indirect Economic Impacts Core
Indicators
EC8. Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. p51 Charitable Activities
Environmental
Materials Core
Indicators
EN1. Materials used by weight or volume p21 An Overview of the Environmental Problems and Impacts of Business
Core
Indicators
EN2. Percentage of materials used that are recycled input materials. -  
Energy Core
Indicators
EN3. Direct energy consumption by primary energy source. p21 An Overview of the Environmental Problems and Impacts of Business
Core
Indicators
EN4. Indirect energy consumption by primary source.
Additional Indicators EN5. Energy saved due to conservation and efficiency improvements. p31 Daikin Eco-Products
Water Core
Indicators
EN8. Total water withdrawal by source. p21 An Overview of the Environmental Problems and Impacts of Business
Biodiversity Core
Indicators
EN11. Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. -  
Core
Indicators
EN12. Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. -  
Emissions, Effluents, and Waste Core
Indicators
EN16. Total direct and indirect greenhouse gas emissions by weight. p21 An Overview of the Environmental Problems and Impacts of Business
p27-28 Environmental Protection (Global Warming Prevention)
Core
Indicators
EN17. Other relevant indirect greenhouse gas emissions by weight. -  
Additional Indicators EN18. Initiatives to reduce greenhouse gas emissions and reductions achieved. p27-30 Environmental Protection (Global Warming Prevention)
Core
Indicators
EN19. Emissions of ozone-depleting substances by weight. p21 An Overview of the Environmental Problems and Impacts of Business
p27-28 Environmental Protection (Global Warming Prevention)
Core
Indicators
EN20. NO, SO, and other significant air emissions by type and weight. p21 An Overview of the Environmental Problems and Impacts of Business
Core
Indicators
EN21. Total water discharge by quality and destination. p21 An Overview of the Environmental Problems and Impacts of Business
Core
Indicators
EN22. Total weight of waste by type and disposal method. p21 An Overview of the Environmental Problems and Impacts of Business
p35 Waste Reduction
Core
Indicators
EN23. Total number and volume of significant spills. -  
Products and Services Core
Indicators
EN26. Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. p30 Environmental Protection (Global Warming Prevention)
p31 Daikin Eco-Products
Core
Indicators
EN27. Percentage of products sold and their packaging materials that are reclaimed by category. p32 3Rs and Repair
Compliance Core
Indicators
EN28. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations. p26 Environmental Risk Management
Transport Additional Indicators EN29. Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. p21 An Overview of the Environmental Problems and Impacts of Business
p28 Environmental Protection (Global Warming Prevention)
Overall Additional Indicators EN30. Total environmental protection expenditures and investments by type. -  
Social
Labor Practices and Decent Work
Employment Core
Indicators
LA1. Total workforce by employment type, employment contract, and region. p4 A Locally Rooted Company
p42 Employment and Working Conditions
Core
Indicators
LA2. Total number and rate of employee turnover by age group, gender, and region. -  
Labor/Management Relations Core
Indicators
LA4. Percentage of employees covered by collective bargaining agreements. -  
Core
Indicators
LA5. Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. -  
Occupational Health and Safety Core
Indicators
LA7. Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region. -  
Core
Indicators
LA8. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. -  
Training and Education Core
Indicators
LA10. Average hours of training per year per employee by employee category. p42 Employment and Working Conditions
Diversity and Equal Opportunity Core
Indicators
LA13. Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity. -  
Core
Indicators
LA14. Ratio of basic salary of men to women by employee category. -  
Human Rights
Investment and Procurement Practices Core
Indicators
HR1. Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening. -  
Core
Indicators
HR2. Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken. -  
Additional Indicators HR3. Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. p18 Legal Compliance
p45 -
Non-Discrimination Core
Indicators
HR4. Total number of incidents of discrimination and actions taken. -  
Freedom of Association and Collective Bargaining Core
Indicators
HR5. Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights. -  
Child Labor Core
Indicators
HR6. Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor. -  
Forced and Compulsory Labor Core
Indicators
HR7. Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor. -  
Security Practices Additional Indicators HR8. Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. -  
Indigenous Rights Additional Indicators HR9. Total number of incidents of violations involving rights of indigenous people and actions taken. -  
Society
Community Core
Indicators
SO1. Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting. -  
Corruption Core
Indicators
SO2. Percentage and total number of business units analyzed for risks related to corruption. -  
Core
Indicators
SO3. Percentage of employees trained in organization's anti-corruption policies and procedures. -  
Core
Indicators
SO4. Actions taken in response to incidents of corruption. -  
Public Policy Core
Indicators
SO5. Public policy positions and participation in public policy development and lobbying. -  
Anti-Competitive Behavior Additional Indicators SO7. Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. -  
Compliance Core
Indicators
SO8. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations. -  
Product
Customer Health and Safety Core
Indicators
PR1. Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. p38 A Responsibility to Make Safe Products
Additional Indicators PR2. Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.
Product and Service Labeling Core
Indicators
PR3. Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. -  
Additional Indicators PR5. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. p39 Customer Satisfaction
Marketing Communications Core
Indicators
PR6. Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. -  
Customer Privacy Additional Indicators PR8. Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. p41 Protecting Customer Information
Compliance Core
Indicators
PR9. Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services. -  
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