GRI and ISO26000 Comparison Tables

Japan
The Kyocera Group strives to report in conformity to international standards and refers to core subjects of GRI (Global Reporting Initiative), GRI Standard (2016), and ISO26000: 2010.

GRI Guideline ISO26000

Item Indicator References
Organizational profile
102-1 Name of the organization
Corporate Summary External Sites
102-2 Activities, brands, products, and services
Business Segments External Sites
102-3 Location of headquarters
Corporate Summary External Sites
102-4 Location of operations
Global Network External Sites
102-5 Ownership and legal form
Corporate Summary External Sites
Financial Report External Sites
102-6 Markets served
Corporate Summary External Sites
102-7 Scale of the organization
Corporate Summary External Sites
102-8 Information on employees and other workers
Promotion of Diversity and Inclusion
102-9 Supply chain
Kyocera Group Corporate Social Responsibility (CSR)
Supply Chain Management
102-10 Significant changes to the organization and its supply chain Not applicable
102-11 Precautionary Principle or approach
Corporate Governance
Risk Management and Compliance
Environmental Risk Management
102-12 External initiatives
Response to International Standards and Initiatives
102-13 Membership of associations Keidanren (Japan Business Federation), JEITA (Japan Electronics and Information Technology Industries Assocciation) etc
Strategy
102-14 Statement from senior decision-maker
Top Management Message
102-15 Key impacts, risks, and opportunities
Top Management Message
Financial Report External Sites
Ethics and integrity
102-16 Values, principles, standards, and norms of behavior
Kyocera Group Management Roots
Kyocera Group Corporate Social Responsibility (CSR)
Corporate Governance
102-17 Mechanisms for advice and concerns about ethics
Risk Management and Compliance
Governance
102-18 Governance structure
Corporate Governance
102-19 Delegating authority
Corporate Governance
102-20 Executive-level responsibility for economic, environmental, and social topics
Corporate Governance
102-21 Consulting stakeholders on economic, environmental, and social topics
Kyocera Group Corporate Social Responsibility (CSR)
102-22 Composition of the highest governance body and its committees
Corporate Governance
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
Corporate Governance
102-26 Role of highest governance body in setting purpose, values, and strategy
Corporate Governance
102-27 Collective knowledge of highest governance body -
102-28 Evaluating the highest governance body's performance -
102-29 Identifying and managing economic, environmental, and social impacts
Kyocera Group Corporate Social Responsibility (CSR)
102-30 Effectiveness of risk management processes -
102-31 Review of economic, environmental, and social topics
Goals and Results of CSR Activities
102-32 Highest governance body's role in sustainability reporting
Corporate Governance
102-33 Communicating critical concerns
Corporate Governance
102-34 Nature and total number of critical concerns -
102-35 Remuneration policies
Corporate Governance
102-36 Process for determining remuneration
Corporate Governance
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
Kyocera Group Corporate Social Responsibility (CSR)
102-41 Collective bargaining agreements
Promotion of Diversity and Inclusion
102-42 Identifying and selecting stakeholders
Kyocera Group Corporate Social Responsibility (CSR)
102-43 Approach to stakeholder engagement
Kyocera Group Corporate Social Responsibility (CSR)
102-44 Key topics and concerns raised
Kyocera Group Corporate Social Responsibility (CSR)
Reporting practice
102-45 Entities included in the consolidated financial statements
Kyocera Group Corporate Social Responsibility (CSR)
102-46 Defining report content and topic Boundaries
Kyocera Group Corporate Social Responsibility (CSR)
102-47 List of material topics
Kyocera Group Corporate Social Responsibility (CSR)
102-48 Restatements of information -
102-49 Changes in reporting -
102-50 Reporting period
Editorial Policy
102-51 Date of most recent report July, 2018
102-52 Reporting cycle Annual
102-53 Contact point for questions regarding the report
Support / Contact External Sites
102-54 Claims of reporting in accordance with the GRI Standards -
102-55 GRI content index
GRI and ISO26000 Comparison Tables
102-56 External assurance
Financial Report External Sites
Management Approach
103-1 Explanation of the material topic and its Boundary
Kyocera Group Corporate Social Responsibility (CSR)
103-2 The management approach and its components
Management
Respect for Human Rights / Optimal Work Environment
Environmental Activities
Fair Business Activities
Customer Concerns
103-3 The management approach and its components
Management
Respect for Human Rights / Optimal Work Environment
Environmental Activities
Fair Business Activities
Customer Concerns
Economic Performance
201-1 Direct economic value generated and distributed
Financial Report External Sites
201-2 Financial implications and other risks and opportunities due to climate change
Financial Report External Sites
201-3 Defined benefit plan obligations and other retirement plans
Financial Report External Sites
201-4 Financial assistance received from government
Financial Report External Sites
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 -
Indirect Economic Impacts
203-1 Infrastructure investments and services supported
Social Contribution Activities
203-2 Significant indirect economic impacts
Financial Report External Sites
Procurement Practices
204-1 Proportion of spending on local suppliers -
Anti-corruption
205-1 Operations assessed for risks related to corruption
Internal Control Audits of the Kyocera Group
Thorough Legal Compliance
205-2 Communication and training about anti-corruption policies and procedures
Thorough Legal Compliance
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 Not applicable
Materials
301-1 Materials used by weight or volume -
301-2 Recycled input materials used
Environmentally Friendly Products
301-3 Reclaimed products and their packaging materials -
Energy
302-1 Energy consumption within the organization
Energy Conservation and Prevention of Climate Change
302-2 Energy consumption outside of the organization
Energy Conservation and Prevention of Climate Change
302-3 Energy intensity
Energy Conservation and Prevention of Climate Change
302-4 Reduction of energy consumption
Energy Conservation and Prevention of Climate Change
302-5 Reductions in energy requirements of products and services
Environmentally Friendly Products
Water
303-1 Water withdrawal by source -
303-2 Water sources significantly affected by withdrawal of water -
303-3 Water recycled and reused -
Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
Activities Related to the Conservation of Biodiversity
304-2 Significant impacts of activities, products, and services on biodiversity
Activities Related to the Conservation of Biodiversity
304-3 Habitats protected or restored
Activities Related to the Conservation of Biodiversity
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
Energy Conservation and Prevention of Climate Change
305-2 Energy indirect (Scope 2) GHG emissions
Energy Conservation and Prevention of Climate Change
305-3 Other indirect (Scope 3) GHG emissions
Energy Conservation and Prevention of Climate Change
305-4 GHG emissions intensity
Energy Conservation and Prevention of Climate Change
305-5 Reduction of GHG emissions
Energy Conservation and Prevention of Climate Change
305-6 Emissions of ozone-depleting substances (ODS) Complete elimination
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
Energy Conservation and Prevention of Climate Change
Effluents and Waste
306-1 Water discharge by quality and destination
Effective Use of Water Resources
306-2 Waste by type and disposal method
Waste Reduction and Recycling Measures
306-3 Significant spills
Environmental Risk Management
306-4 Transport of hazardous waste -
306-5 Water bodies affected by water discharges and/or runoff -
Environmental Compliance
307-1 Non-compliance with environmental laws and regulations
Environmental Risk Management
Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria
Supply Chain Management
Promotion of Green Procurement
308-2 Negative environmental impacts in the supply chain and actions taken
Supply Chain Management
Promotion of Green Procurement
Employment
401-1 New employee hires and employee turnover
Careers External Sites
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave -
Labor/Management Relations
402-1 Minimum notice periods regarding operational changes -
Occupational Health and Safety
403-1 Workers representation in formal joint management-worker health and safety committees
Approaches to Stimulating Communication(Approach to Labor-Management Relations)
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
Approaches to Occupational Health and Safety
403-3 Workers with high incidence or high risk of diseases related to their occupation
Approaches to Occupational Health and Safety
403-4 Health and safety topics covered in formal agreements with trade unions
Approaches for Health Enhancement
Training and Education
404-1 Average hours of training per year per employee
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
404-2 Programs for upgrading employee skills and transition assistance programs
Cultivation of Human Resources
404-3 Percentage of employees receiving regular performance and career development reviews
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees
Promotion of Diversity and Inclusion
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
Promotion of Diversity and Inclusion
CSR Deployment in the Supply Chain
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor -
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor -
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
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
412-2 Employee training on human rights policies or procedures
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs
Green Communication
Social Contribution Activities
413-2 Operations with significant actual and potential negative impacts on local communities
Environmental Risk Management
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
Supply Chain Management
Public Policy
415-1 Political contributions -
Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories
Efforts to Ensure Product 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
Development of Environmentally Friendly
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 regarding concerning breaches of customer privacy and losses of customer data -
Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area -
   
 
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