Fiscal 2021 report content regarding efforts toward sustainability corresponding to various guidelines is as follows.
Information and indices required for each guideline is summarized and disclosed as searchable ESG data.
This comparison table discloses information categorized as recommended by the Task Force on Climate-related Financial Disclosures (TCFD).
Disclosure Categories Recommended and Endorsed by the Task Force on Climate-related Financial Disclosures | Posted location |
---|---|
Governance | |
Governance related to climate-related risks and opportunities | |
|
Management Structure |
|
Management Structure |
Strategy | |
Actual and potential impact of climate-related risks and opportunities on business, strategy and financial planning | |
|
Environmental Risks and Opportunities |
|
Environmental Risks and Opportunities |
|
Long-Term Outlook Policy (Environmental Vision 2050) |
Risk Management | |
Process for identifying assessing and managing climate-related risks | |
|
Environmental Risks and Opportunities |
|
Environmental Risks and Opportunities |
|
Environmental Risks and Opportunities |
Indices and Targets | |
Indices and targets used to assess and manage climate-related risks and opportunities | |
|
Environmental Action Plan |
|
Overview of Environmental Impact ESG Data |
|
Environmental Action Plan |
ESG Data |
This comparison table indicates standard disclosure items in accordance with the GRI Sustainability Reporting Standards.
Disclosure | WEB | |
---|---|---|
Organizational Profile | ||
102-1 | Name of the organization | Corporate Information |
102-2 | Activities, brands, products, and services | |
102-3 | Location of headquarters | |
102-4 | Location of operations | |
102-5 | Ownership and legal form | |
102-6 | Markets served | |
102-7 | Scale of the organization | |
102-8 | Information on employees and other workers | Workplace Diversity |
102-9 | Supply chain | Process for Identifying Key Sustainability Themes |
102-10 | Significant changes to the organization and its supply chain | - |
102-11 | Precautionary Principle or approach | Risk Management |
102-12 | External initiatives | Participation in the Global Compact Dialogue with Government and Industry Groups (Initiatives and Groups We Participate In) |
102-13 | Membership of associations | - |
Strategy | ||
102-14 | Statement from senior decision-maker | Message from the President |
102-15 | Key impacts, risks, and opportunities | |
Ethics and Integrity | ||
102-16 | Values, principles, standards, and norms of behavior | CSR Philosophy |
102-17 | Mechanisms for advice and concerns about ethics | Compliance |
Governance | ||
102-18 | Governance structure | Corporate Governance |
102-19 | Delegating authority | - |
102-20 | Executive-level responsibility for economic, environmental, and social topics | CSR Management Structure |
Corporate Governance | ||
102-21 | Consulting stakeholders on economic, environmental, and social topics | Process for Identifying Key Sustainability Themes |
102-22 | Composition of the highest governance body and its committees | Management |
102-23 | Chair of the highest governance body | Corporate Governance |
102-24 | Nominating and selecting the highest governance body | Corporate Governance |
102-25 | Conflicts of interest | - |
102-26 | Role of highest governance body in setting purpose, values, and strategy | CSR Management Structure |
Corporate Governance | ||
102-27 | Collective knowledge of highest governance body | - |
102-28 | Evaluating the highest governance body’s performance | Corporate Governance |
102-29 | Identifying and managing economic, environmental, and social impacts | Process for Identifying Key Sustainability Themes Risk Management |
102-30 | Effectiveness of risk management processes | Risk Management |
102-31 | Review of economic, environmental, and social topics | |
102-32 | Highest governance body’s role in sustainability reporting | CSR Management Structure |
102-33 | Communicating critical concerns | Risk Management |
Corporate Governance | ||
102-34 | Nature and total number of critical concerns | - |
102-35 | Remuneration policies | Corporate Governance |
102-36 | Process for determining remuneration | |
102-37 | Stakeholders’ involvement in remuneration | - |
102-38 | Annual total compensation ratio | - |
102-39 | Percentage increase in annual total compensation ratio | - |
Stakeholder Engagement | ||
102-40 | List of stakeholder groups | Stakeholder Engagement |
102-41 | Collective bargaining agreements | Labor Management Relations |
102-42 | Identifying and selecting stakeholders | Stakeholder Engagement |
102-43 | Approach to stakeholder engagement | Stakeholder Engagement |
102-44 | Key topics and concerns raised | |
Reporting Practice | ||
102-45 | Entities included in the consolidated financial statements | Editorial Policy |
102-46 | Defining report content and topic Boundaries | |
102-47 | List of material topics | Process for Identifying Key Sustainability Themes |
102-48 | Restatements of information | - |
102-49 | Changes in reporting | - |
102-50 | Reporting period | Editorial Policy |
102-51 | Date of most recent report | |
102-52 | Reporting cycle | |
102-53 | Contact point for questions regarding the report | Sustainability Report Questionnaire |
102-54 | Claims of reporting in accordance with the GRI Standards | Comparison Chart of Guidelines |
102-55 | GRI content index | |
102-56 | External assurance | Third-Party Verification |
Management Approach | ||
103-1 | Explanation of the material topic and its Boundary | CSR Management Structure |
Sustainability Targets and Results | ||
103-2 | The management approach and its components | CSR Management |
Sustainability Targets and Results | ||
103-3 | Evaluation of the management approach | Sustainability Targets and Results |
Disclosure | WEB | |
---|---|---|
Economic Performance | ||
201-1 | Direct economic value generated and distributed | Social Contribution Expenses |
201-2 | Financial implications and other risks and opportunities due to climate change | Information Disclosure based on the TCFD Framework |
201-3 | Defined benefit plan obligations and other retirement plans | - |
201-4 | Financial assistance received from government | - |
Market Presence | ||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | - |
202-2 | Proportion of senior management hired from the local community | Workplace Diversity |
Indirect Economic Impacts | ||
203-1 | Infrastructure investments and services supported | - |
203-2 | Significant indirect economic impacts | - |
Procurement Practices | ||
204-1 | Proportion of spending on local suppliers | - |
Anti-corruption | ||
205-1 | Operations assessed for risks related to corruption | Compliance |
Risk Management | ||
205-2 | Communication and training about anti-corruption policies and procedures | Compliance |
Prohibiting Bribery and Corruption | ||
205-3 | Confirmed incidents of corruption and actions taken | - |
Anti-competitive Behavior | ||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Compliance |
Free Competition and Fair Business Dealings | ||
Tax | ||
207-1 | Approach to tax | Tax Compliance |
207-2 | Tax governance, control, and risk management | |
207-3 | Stakeholder engagement and management of concerns related to tax | |
207-4 | Country-by-country reporting | - |
Disclosure | WEB | |
---|---|---|
Materials | ||
301-1 | Materials used by weight or volume | Overview of Environmental Impact |
301-2 | Recycled input materials used | - |
301-3 | Reclaimed products and their packaging materials | Resource Recycling |
Energy | ||
302-1 | Energy consumption within the organization | Overview of Environmental Impact |
302-2 | Energy consumption outside of the organization | |
302-3 | Energy intensity | Reducing Greenhouse Gases during Development, Production and Transportation |
302-4 | Reduction of energy consumption | Reducing Greenhouse Gases during Development, Production and Transportation |
Overview of Environmental Impact | ||
302-5 | Reduction in energy requirements of products and services | Reducing Greenhouse Gases during Development, Production and Transportation |
Environmental Action Plan | ||
Water | ||
303-1 | Interactions with water as a shared resource | Water Resource Conservation |
303-2 | Management of water discharge-related impacts | - |
303-3 | Water withdrawal | Water Resource Conservation |
303-4 | Water discharge | |
303-5 | Water consumption | - |
Biodiversity | ||
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | - |
304-2 | Significant impacts of activities, products, and services on biodiversity | Protecting Biodiversity |
304-3 | Habitats protected or restored | |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - |
Emissions | ||
305-1 | Direct (Scope 1) GHG emissions | Overview of Environmental Impact Reducing Greenhouse Gases during Development, Production and Transportation |
305-2 | Energy indirect (Scope 2) GHG emissions | |
305-3 | Other indirect (Scope 3) GHG emissions | |
305-4 | GHG emissions intensity | Reducing Greenhouse Gases during Development, Production and Transportation |
305-5 | Reduction of GHG emissions | |
305-6 | Emissions of ozone-depleting substances (ODS) | Low Environmental Impact Refrigerants |
Recovery, Reclamation and Destruction of Fluorocarbons | ||
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Preventing Pollution |
Waste | ||
306-1 | Waste generation and significant waste-related impacts | Overview of Environmental Impact Resource Recycling |
306-2 | Management of significant waste-related impacts | |
306-3 | Waste generated | ESG Data |
306-4 | Waste diverted from disposal | |
306-5 | Waste directed to disposal | |
Environmental Compliance | ||
307-1 | Non-compliance with environmental laws and regulations | Major Legal Violations in Daikin in Fiscal 2021 |
Supplier Environmental Assessment | ||
308-1 | New suppliers that were screened using environmental criteria | Supply Chain Management Green Procurement |
308-2 | Negative environmental impacts in the supply chain and actions taken |
Disclosure | WEB | |
---|---|---|
Employment | ||
401-1 | New employee hires and employee turnover | Workplace Diversity |
Work-Life Balance | ||
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - |
401-3 | Parental leave | Work-Life Balance |
Labor/Management Relations | ||
402-1 | Minimum notice periods regarding operational changes | - |
Occupational Health and Safety | ||
403-1 | Occupational health and safety management system | Occupational Safety and Health |
403-2 | Hazard identification, risk assessment, and incident investigation | Occupational Safety and Health |
Compliance | ||
403-3 | Occupational health services | - |
403-4 | Worker participation, consultation, and communication on occupational health and safety | Occupational Safety and Health |
403-5 | Worker training on occupational health and safety | Occupational Safety and Health |
403-6 | Promotion of worker health | Occupational Safety and Health |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Safety and Health |
Working Closely with Suppliers | ||
403-8 | Workers covered by an occupational health and safety management system | Occupational Safety and Health |
403-9 | Work-related injuries | |
403-10 | Work-related ill health | |
Training and Education | ||
404-1 | Average hours of training per year per employee | - |
404-2 | Programs for upgrading employee skills and transition assistance programs | Fostering Human Resources |
404-3 | Percentage of employees receiving regular performance and career development reviews | Employee Evaluation and Treatment |
Diversity and Equal Opportunity | ||
405-1 | Diversity of governance bodies and employees | Corporate Governance |
Workplace Diversity | ||
405-2 | Ratio of basic salary and remuneration of women to men | - |
Non-discrimination | ||
406-1 | Incidents of discrimination and corrective actions taken | - |
Freedom of Association and Collective Bargaining | ||
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Labor Management Relations |
Child Labor | ||
408-1 | Operations and suppliers at significant risk for incidents of child labor | Respect for Human Rights |
Forced or Compulsory Labor | ||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Respect for Human Rights |
Security Practices | ||
410-1 | Security personnel trained in human rights policies or procedures | - |
Rights of Indigenous Peoples | ||
411-1 | Incidents of violations involving rights of indigenous peoples | - |
Human Rights Assessment | ||
412-1 | Operations that have been subject to human rights reviews or impact assessments | - |
412-2 | Employee training on human rights policies or procedures | Respect for Human Rights |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | - |
Local Communities | ||
413-1 | Operations with local community engagement, impact assessments, and development programs | - |
413-2 | Operations with significant actual and potential negative impacts on local communities | - |
Supplier Social Assessment | ||
414-1 | New suppliers that were screened using social criteria | Supply Chain Management |
414-2 | Negative social impacts in the supply chain and actions taken | - |
Public Policy | ||
415-1 | Political contributions | - |
Customer Health and Safety | ||
416-1 | Assessment of the health and safety impacts of product and service categories | Product Quality and Safety |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | - |
Marketing and Labeling | ||
417-1 | Requirements for product and service information and labeling | Efforts to Ensure Safety |
417-2 | Incidents of non-compliance concerning product and service information and labeling | - |
417-3 | Incidents of non-compliance concerning marketing communications | - |
Customer Privacy | ||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - |
Socioeconom Compliance | ||
419-1 | Non-compliance with laws and regulations in the social and economic area | Major Legal Violations in Daikin in Fiscal 2021 |
WE RECOMMEND
Find out more in your region.