GRI Standards Comparison Chart

GRI Standards (1, 2, 3)

Disclosures No. Requirements References
GRI 1: Foundation
The statement of use Taisei Corporation has reported the information in the comparison chart in accordance with the GRI Standards for this period (from April 1, 2023 to March 31, 2024, including the latest information).
The title of GRI 1 used GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
2-1 Organizational details Corporate Data
Branch Offices in Japan
Overseas Network
2-2 Entities included in the organization’s sustainability reporting Annual Securities Report P.7 State of Major Subsidiaries and Affiliates
Sustainability>Key Stakeholders
Editorial Policy
2-3 Reporting period, frequency and contact point Editorial Policy
Inquiries
2-4 Restatements of information ESG Data>Social Data (Retroactively adjusted)
2-5 External assurance Environmental Data>Independent Assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships Toward Value Creation and Sustainable Growth
Annual Securities Report P.5 Description of Business / State of Major Subsidiaries and Affiliates
Promotion of Supply Chain Management
2-7 Employees ESG Data>Social Data>Human Capital Data
2-8 Workers who are not employees ESG Data>Social Data>Human Capital Data
ESG Data>Scope of organization for Social and Governance data
3. Governance
2-9 Governance structure and composition Annual Securities Report P.62 Outline of Corporate Governance / P.72 Executives
Corporate Governance Report P.7,11-14
Profile>Corporate Governance
2-10 Nomination and selection of the highest governance body Corporate Governance Report P.3,7
2-11 Chair of the highest governance body Corporate Governance Report P.3,11
2-12 Role of the highest governance body in overseeing the management of impacts Corporate Governance Report P.18
2-13 Delegation of responsibility for managing impacts Corporate Governance Report P.6
Sustainability of the Taisei Group
Profile>Corporate Governance
2-14 Role of the highest governance body in sustainability reporting Corporate Governance Report P.5-6
Sustainability of the Taisei Group
2-15 Conflicts of interest Corporate Governance Report P.2,12
Annual Securities Report P.56 Major Shareholders
Annual Securities Report P.91 Shareholdings
Annual Securities Report P.148 Related Party Information
2-16 Communication of critical concerns Thorough Compliance / Restructuring of the Group Governance System
Risk Management
2-17 Collective knowledge of the highest governance body Corporate Governance>Skill Matrix
2-18 Evaluation of the performance of the highest governance body Corporate Governance Report P.7-8
2-19 Remuneration policies Annual Securities Report P.88 Remuneration for Executives
Corporate Governance Report P.16-18
2-20 Process to determine remuneration Annual Securities Report P.88 Remuneration for Executives
Corporate Governance Report P.16-18
2-21 Annual total compensation ratio
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy Top Commitment
Message from CSuO
2-23 Policy commitments Our Structure of Values and Policies>Action Guidelines for Taisei Personnel and the Taisei Group as a Whole
Respect for Human Rights
Individual Policies
Taisei Group of Companies Sustainable Procurement Guidelines
2-24 Embedding policy commitments Respect for Human Rights
Thorough Compliance / Restructuring of the Group Governance System
Taisei Group of Companies Sustainable Procurement Guidelines
2-25 Processes to remediate negative impacts Integrated Report P.31 Special Feature 2 「Integrity and Pride in Manufacturing」
Respect for Human Rights
Thorough Compliance / Restructuring of the Group Governance System>Whistleblowing and Consultation System
Environmental Due Diligence
Human Rights Due Diligence
2-26 Mechanisms for seeking advice and raising concerns Respect for Human Rights
Thorough Compliance / Restructuring of the Group Governance System>Whistleblowing and Consultation System
2-27 Compliance with laws and regulations Compliance with Environment-related Laws and Regulations
Thorough Compliance / Restructuring of the Group Governance System
2-28 Membership associations Participation in Initiatives
5. Stakeholder engagement
2-29 Approach to stakeholder engagement Sustainability>Key Stakeholders
2-30 Collective bargaining agreements Realization of an Attractive Working Environment That Is Good to Work in>Labor-Management Relations
ESG Data>Social Data>Labor union participation rate
GRI 3: Material Topics 2021
3-1 Process to determine material topics Materiality>Identification and Review of Materiality
3-2 List of material topics Materiality>Identification and Review of Materiality
3-3 Management of material topics Materiality>Identification and Review of Materiality
Message from CSuO
Materiality>Previous Materiality

GRI Standards (Topics)

Disclosures No. Requirements References
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed Contribution to Local Communities>Activities / Efforts
Annual Securities Report
201-2 Financial implications and other risks and opportunities due to climate change Risk Management>Business and Other Risks
Information Disclosure of Integrated Environmental Management (TCFD/TNFD)
Materiality
201-3 Defined benefit plan obligations and other retirement plans Annual Securities Report pp.134-136 2 Defined-benefit pension plans
Annual Securities Report p.163 Provision for share-based remuneration for directors
201-4 Financial assistance received from government
GRI 202: Market Presence 2016
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
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported Contribution to Local Communities>Activities / Efforts
Integrated Report pp.55-64
Integrated Report pp.77-84
203-2 Significant indirect economic impacts Message from CSuO
Information Disclosure of Integrated Environmental Management (TCFD/TNFD)
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption Respect for Human Rights
Thorough Compliance / Restructuring of the Group Governance System
205-2 Communication and training about anti-corruption policies and procedures Thorough Compliance / Restructuring of the Group Governance System
ESG Data>Governance Data
205-3 Confirmed incidents of corruption and actions taken Thorough Compliance / Restructuring of the Group Governance System>Specific Measures for Compliance with the Antimonopoly Act
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Thorough Compliance / Restructuring of the Group Governance System
GRI 207: Tax 2019
207-1 Approach to tax Individual Policies>Tax Policy
207-2 Tax governance, control, and risk management Thorough Compliance / Restructuring of the Group Governance System>Tax Compliance
207-3 Stakeholder engagement and management of concerns related to tax Individual Policies>Tax Policy
207-4 Country-by-country reporting
Disclosures No. Requirements References
GRI 301: Materials 2016
301-1 Materials used by weight or volume Recycling-Oriented Society
Environmental Data>Total Construction By-product (Waste / valuable resources)
301-2 Recycled input materials used Environmental Data>Total Construction By-product (Waste / valuable resources)
301-3 Reclaimed products and their packaging materials
GRI 302: Energy 2016
302-1 Energy consumption within the organization Decarbonized Society
Environmental Data
302-2 Energy consumption outside of the organization Decarbonized Society>CO₂ Related to Business Activities (Scope 3)
Environmental Data>Environmental Data / Indicator Calculation Method / Criteria
302-3 Energy intensity Environmental Data
302-4 Reduction of energy consumption Decarbonized Society>CO₂ Emissions from Business Activities (Scope 1 + 2)
302-5 Reductions in energy requirements of products and services Avoided Emissions
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Recycling-Oriented Society
Water Resources / Water Environment
Environmental Data>Environmental Data / Indicator Calculation Method / Criteria
303-2 Management of water discharge-related impacts
303-3 Water withdrawal Water Resources / Water Environment>Business Activities in Water-stressed Regions
Environmental Data>TAISEI CORPORATION Material Flow>INPUT
Environmental Data>Environmental Data / Indicator Calculation Method / Criteria
303-4 Water discharge Water Resources / Water Environment>Business Activities in Water-stressed Regions
Environmental Data>TAISEI CORPORATION Material Flow>OUTPUT
303-5 Water consumption Water Resources / Water Environment>Business Activities in Water-stressed Regions
Environmental Data
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Nature Co-Existing Society
Forest Resources / Forest Environment>Ⅲ Conservation of Good Forests
304-2 Significant impacts of activities, products and services on biodiversity Nature Co-Existing Society>Activities / Efforts
Information Disclosure of Integrated Environmental Management (TCFD/TNFD)
304-3 Habitats protected or restored Nature Co-Existing Society>Initiatives
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Environmental Data
305-2 Energy indirect (Scope 2) GHG emissions Environmental Data
305-3 Other indirect (Scope 3) GHG emissions Environmental Data
305-4 GHG emissions intensity Environmental Data
305-5 Reduction of GHG emissions Avoided Emissions
Environmental Data
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environmental Data
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Recycling-Oriented Society
Environmental Data
306-2 Management of significant waste-related impacts Recycling-Oriented Society
Environmental Data
306-3 Waste generated Recycling-Oriented Society
Environmental Data
306-4 Waste diverted from disposal Environmental Data
306-5 Waste directed to disposal Environmental Data
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria Promotion of Supply Chain Management>Due Diligence for New Subcontractors and Suppliers
308-2 Negative environmental impacts in the supply chain and actions taken Promotion of Supply Chain Management
Environmental Due Diligence>Track implementation and results
Disclosures No. Requirements References
GRI 401: Employment 2016
401-1 New employee hires and employee turnover ESG Data>Social Data>Human Capital Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Annual Securities Report p.134 2 Defined-benefit pension plans
401-3 Parental leave ESG Data>Social Data>Childcare and Nursing Care Data
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes Note: In the event that the employees are transferred for job-related reasons, they should be promptly informed after the decision is made.
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Thorough Management of Occupational Health and Safety>Sustainability Governance and Oversight
403-2 Hazard identification, risk assessment, and incident investigation Thorough Management of Occupational Health and Safety
403-3 Occupational health services Health Management>Activities / Efforts>Global Health Maintenance Activities
Thorough Management of Occupational Health and Safety
403-4 Worker participation, consultation,and communication on occupational health and safety Thorough Management of Occupational Health and Safety
Realization of an Attractive Working Environment That Is Good to Work in>Labor-Management Relations
403-5 Worker training on occupational health and safety Thorough Management of Occupational Health and Safety
403-6 Promotion of worker health Health Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Thorough Management of Occupational Health and Safety
Human Rights Due Diligence
403-8 Workers covered by an occupational health and safety management system Thorough Management of Occupational Health and Safety>Employee safety education
403-9 Work-related injuries Thorough Management of Occupational Health and Safety>Sustainability Governance and Oversight
ESG Data>Social>Data on Health and Safety Relations
403-10 Work-related ill health Health Management
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee Human Capital Development
ESG Data>Data on Training and Career in Capacity Development
404-2 Programs for upgrading employee skills and transition assistance programs Integrated Report pp.91-94 Human Capital
Human Capital Development
ESG Data>Data on Training and Career in Capacity Development
404-3 Percentage of employees receiving regular performance and career development reviews ESG Data>Data on Training and Career in Capacity Development
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Annual Securities Report p.11 Rate of women in management positions, etc.
ESG Data>Social>Diversity, Equity & Inclusion Data
405-2 Ratio of basic salary and remuneration of women to men ESG Data>Social>Ratio of Female Wages to Male Wages
Annual Securities Report P.11 Rate of gender wage gap
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken Thorough Compliance / Restructuring of the Group Governance System
Human Rights Due Diligence
GRI 407: Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Promotion of Supply Chain Management
Human Rights Due Diligence
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor Promotion of Supply Chain Management
Human Rights Due Diligence
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights Due Diligence
Promotion of Supply Chain Management>Risk Management and Risk Assessment
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures Information is not disclosed as of now.
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples ESG Data>Data on Procurement Practices, and Human Rights
Human Rights Due Diligence
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Nature Co-Existing Society>Preserving and Creating Natural Environments to Achieve Nature Positive
413-2 Operations with significant actual and potential negative impacts on local communities Information is not disclosed as of now.
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria Promotion of Supply Chain Management>Due Diligence for New Subcontractors and Suppliers
414-2 Negative social impacts in the supply chain and actions taken Promotion of Supply Chain Management>Risk Management and Risk Assessment
GRI 415: Public Policy 2016
415-1 Political contributions Thorough Compliance / Restructuring of the Group Governance System>Political donation
ESG Data>Data on Political contributions
GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Integrated Report pp.31-32 Special Feature 2 Integrity and Pride in Manufacturing
ESG Data>Social Data>Qualiy-related Data
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services ESG Data>Social Data>Qualiy-related Data
GRI 417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling Ensuring Quality and Improving Technology
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Thorough information security management>Thorough management of customer information

Taisei Group: Integrated Report 2024 (published on Sep.2024) / FY2023 Annual Securities Report / CG: Corporate Governance Report (Sep.2024)

Sustainability

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