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Comparison Chart of Guidelines

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.

Climate-Related Financial Information Disclosure Taskforce Comparison Table

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
  1. a)
    Board of Director monitoring system with regard to climate-related risks and opportunities
Management Structure
  1. b)
    Management Role within the assessment and management of climate-related risks and opportunities
Management Structure
Strategy
Actual and potential impact of climate-related risks and opportunities on business, strategy and financial planning
  1. a)
    Details of climate-related risks and opportunities over the short-, medium- and long-term
Environmental Risks and Opportunities
  1. b)
    Impact of climate-related risks and opportunities on organization business, strategy and financial planning
Environmental Risks and Opportunities
  1. c)
    Strategic resilience in light of considerations based on climate related scenarios including scenarios where temperatures rise by 2 degrees or lower
Long-Term Outlook Policy (Environmental Vision 2050)
Risk Management
Process for identifying assessing and managing climate-related risks
  1. a)
    Process for specifying and assessing climate-relate risks
Environmental Risks and Opportunities
  1. b)
    Process for managing climate-relate risks
Environmental Risks and Opportunities
  1. c)
    Specification, assessment and management process integration of climate-related risks for comprehensive risk management
Environmental Risks and Opportunities
Indices and Targets
Indices and targets used to assess and manage climate-related risks and opportunities
  1. a)
    Indices used by organizations to assess climate-related risks and opportunities in line with strategy and risk management processes
Environmental Action Plan
  1. b)
    Scope 1–3 greenhouse gas emissions volume and related risks
Overview of Environmental Impact ESG Data
  1. c)
    Targets and achievements for managing climate-related risks and opportunities
Environmental Action Plan
ESG Data

GRI Standard Comparison Table

This comparison table indicates standard disclosure items in accordance with the GRI Sustainability Reporting Standards.

General Disclosures

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

Economic

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 -

Environmental

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

Social

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
Sustainability

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