GRI and ISO26000 Comparison Tables

Japan
The Kyocera Group strives to report in conformity to international standards and refers to core subjects of Sustainability Reporting Guidelines Version 4 of GRI and ISO26000: 2010.

GRI Guideline ISO26000

·The Company's CSR Report conforms to the core items of the GRI G4 Sustainability Reporting Guidelines.

 General Standard Disclosures
Item Indicator References
Strategy and Analysis
G4-1 Provide a statement from the most senior decision-maker of the organization about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability.
Top Management Message
G4-2 Provide a description of key impacts, risks, and opportunities.
Top Management Message
Form 20-F External Sites
Organizational Profile
G4-3 Report the name of the organization.
Corporate Summary External Sites
G4-4 Report the primary brands, products, and services.
Business Segments External Sites
G4-5 Report the location of the organization’s headquarters.
Corporate Summary External Sites
G4-6 Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.
Business Development External Sites
Global Network External Sites
G4-7 Report the nature of ownership and legal form.
Corporate Summary External Sites
Form 20-F External Sites
G4-8 Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
Corporate Summary External Sites
G4-9 Report the scale of the organization.
Corporate Summary External Sites
G4-10
a.  Report the total number of employees by employment contract and gender.
b.  Report the total number of permanent employees by employment type and gender.
c.  Report the total workforce by employees and supervised workers and by gender.
d.  Report the total workforce by region and gender.
e.  Report whether a substantial portion of the organization’s work is performed by workers who are legally recognized as selfemployed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
f.  Report any significant variations in employment numbers.
Respect for Human Rights and Diversity
G4-11 Report the percentage of total employees covered by collective bargaining agreements.
Respect for Human Rights and Diversity
G4-12 Describe the organization’s supply chain.
Kyocera Group Corporate Social Responsibility (CSR)
Supply Chain Management
G4-13 Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain. Not applicable
Commitments to External Initiatives
G4-14 Report whether and how the precautionary approach or principle is addressed by the organization.
Corporate Governance
Risk Management and Compliance
Environmental Risk Management
G4-15 List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.
Response to International Standards and Initiatives
G4-16 List memberships of associations and national or international advocacy organizations in which the organization: Keidanren (Japan Business Federation), JEITA (Japan Electronics and Information Technology Industries Assocciation) etc
Identified Material Aspects and Boundaries
G4-17
a.  List all entities included in the organization’s consolidated financial statements or equivalent documents.
b.  Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
Kyocera Group Corporate Social Responsibility (CSR)
G4-18
a.  Explain the process for defining the report content and the Aspect Boundaries.
b.  Explain how the organization has implemented the Reporting Principles for Defining Report Content.
Kyocera Group Corporate Social Responsibility (CSR)
G4-19 List all the material Aspects identified in the process for defining report content.
Kyocera Group Corporate Social Responsibility (CSR)
G4-20 For each material Aspect, report the Aspect Boundary within the organization, as follows.
Kyocera Group Corporate Social Responsibility (CSR)
G4-21 For each material Aspect, report the Aspect Boundary outside the organization, as follows.
Kyocera Group Corporate Social Responsibility (CSR)
G4-22 Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements. Not applicable
G4-23 Report significant changes from previous reporting periods in the Scope and Aspect Boundaries. Not applicable
Stakeholder Engagement
G4-24 Provide a list of stakeholder groups engaged by the organization.
Kyocera Group Corporate Social Responsibility (CSR)
G4-25 Report the basis for identification and selection of stakeholders with whom to engage.
Kyocera Group Corporate Social Responsibility (CSR)
G4-26 Report the organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
Kyocera Group Corporate Social Responsibility (CSR)
G4-27 Report 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. Report the stakeholder groups that raised each of the key topics and concerns.
Kyocera Group Corporate Social Responsibility (CSR)
Report Profile
G4-28 Reporting period (such as fiscal or calendar year) for information provided.
Editorial Policy
G4-29 Date of most recent previous report (if any). July, 2017
G4-30 Reporting cycle (such as annual, biennial). Annual
G4-31 Provide the contact point for questions regarding the report or its contents.
Support / Contact External Sites
GRI Content Index
G4-32
a.  Report the ‘in accordance’ option the organization has chosen.
b.  Report the GRI Content Index for the chosen option (see tables below).
c.  Report the reference to the External Assurance Report, if the report has been externally assured. (GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.)
GRI and ISO 26000 Comparison Tables
Assurance
G4-33
a.  Report the organization’s policy and current practice with regard to seeking external assurance for the report.
b.  If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided.
c.  Report the relationship between the organization and the assurance providers.
d.  Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report.
Form 20-F External Sites
Governance
G4-34 Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts.
Corporate Governance
Ethics and Integrity
G4-56 Describe the organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.
Kyocera Group Management Roots
Kyocera Group Corporate Social Responsibility (CSR)
Corporate Governance

 Specific Standard Disclosures
( : Selected as material issues for Kyocera Group)
Item Indicator References
Economic
Economic Performance
G4-EC1 Direct economic value generated and distributed
Form 20-F External Sites
G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change
Form 20-F External Sites
Feature Article 2: Home Energy Management System
G4-EC3 Coverage of the organization’s defined benefit plan obligations
Form 20-F External Sites
G4-EC4 Financial assistance received from government
Form 20-F External Sites
Market Presence
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation -
G4-EC6 Proportion of senior management hired from the local community at significant locations of operation -
Indirect Economic Impacts
G4-EC7 Development and impact of infrastructure investments and services supported
Social Contribution Activities
G4-EC8 Significant indirect economic impacts, including the extent of impacts
Environmental Accounting
Procurement Practices
G4-EC9 Proportion of spending on local suppliers at significant locations of operation -
Environmental
Materials
G4-EN1 Materials used by weight or volume -
G4-EN2 Percentage of materials used that are recycled input materials
Environmentally Friendly Products
Energy
G4-EN3 Energy consumption within the organization
Energy Conservation and Prevention of Climate Change
G4-EN4 Energy consumption outside of the organization
Energy Conservation and Prevention of Climate Change
G4-EN5 Energy intensity
Energy Conservation and Prevention of Climate Change
G4-EN6 Reduction of energy consumption
Energy Conservation and Prevention of Climate Change
G4-EN7 Reductions in energy requirements of products and services
Environmentally Friendly Products
Water
G4-EN8 Total water withdrawal by source -
G4-EN9 Water sources significantly affected by withdrawal of water -
G4-EN10 Percentage and total volume of water recycled and reused
Effective Use of Water Resources
Biodiversity
G4-EN11 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
G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
Activities Related to the Conservation of Biodiversity
G4-EN13 Habitats protected or restored
Activities Related to the Conservation of Biodiversity
G4-EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk -
Emissions
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1)
Energy Conservation and Prevention of Climate Change
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
Energy Conservation and Prevention of Climate Change
G4-EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3)
Energy Conservation and Prevention of Climate Change
G4-EN18 Greenhouse gas (GHG) emissions intensity
Energy Conservation and Prevention of Climate Change
G4-EN19 Reduction of greenhouse gas (GHG) emissions
Energy Conservation and Prevention of Climate Change
G4-EN20 Emissions of ozone-depleting substances (ODS) Complete elimination
G4-EN21 NOX, SOX, and other significant air emissions
Energy Conservation and Prevention of Climate Change
Effluents and Waste
G4-EN22 Total water discharge by quality and destination
Effective Use of Water Resources
G4-EN23 Total weight of waste by type and disposal method
Waste Reduction and Recycling Measures
G4-EN24 Total number and volume of significant spills
Environmental Risk Management
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention2 Annex I, II, III, and VIII, and percentage of transported waste shipped internationally -
G4-EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff -
Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services
Environmentally Friendly Products
G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category
Environmentally Friendly Products
Compliance
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
Environmental Risk Management
Transport
G4-EN30 Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce
Energy Conservation and Prevention of Climate Change
Overall
G4-EN31 Total environmental protection expenditures and investments by type
Environmental Accounting
Supplier Environmental Assessment
G4-EN32 Percentage of new suppliers that were screened using environmental criteria
Supply Chain Management
Promotion of Green Procurement
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken
Supply Chain Management
Promotion of Green Procurement
Environmental Grievance Mechanisms
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms
Thorough Legal Compliance
Approaches to Raising Customer Satisfaction Levels
Social
Labor Practices and Decent Work
Employment
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender, and region
Careers External Sites
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation -
G4-LA3 Return to work and retention rates after parental leave, by gender -
Labor/Management Relations
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements -
Occupational Health and Safety
G4-LA5 Percentage of total workforce represented in formal joint management — worker health and safety committees that help monitor and advise on occupational health and safety programs
Approaches to Stimulating Communication(Approach to Labor-Management Relations)
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of workrelated fatalities, by region and by gender
Approaches to Occupational Health and Safety
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation
Approaches to Occupational Health and Safety
G4-LA8 Health and safety topics covered in formal agreements with trade unions
Approaches for Health Enhancement
Training and Education
G4-LA9 Average hours of training per year per employee by gender, and by employee category
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
Cultivation of Human Resources
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
Diversity and Equal Opportunity
G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Respect for Diversity / Work-Life Balance
Equal Remuneration for Women and Men
G4-LA13 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation No discrimination with regard to male and female compensation within the same category
Supplier Assessment for Labor Practices
G4-LA14 Percentage of new suppliers that were screened using labor practices criteria
Supply Chain Management
G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
Supply Chain Management
Labor Practices Grievance Mechanisms
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
Thorough Legal Compliance
Approaches to Raising Customer Satisfaction Levels
Human Rights
Investment
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
Respect for Human Rights and Diversity
Supply Chain Management
Non-discrimination
G4-HR3 Total number of incidents of discrimination and corrective actions taken -
Freedom of Association and Collective Bargaining
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
Respect for Human Rights
CSR Deployment in the Supply Chain
Child Labor
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
Respect for Human Rights
CSR Deployment in the Supply Chain
Forced or Compulsory Labor
G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
Respect for Human Rights
CSR Deployment in the Supply Chain
Security Practices
G4-HR7 Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations -
Indigenous Rights
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken -
Assessment
G4-HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments
Advancing Kyocera Philosophy Education
Cultivation of Human Resources
Supplier Human Rights Assessment
G4-HR10 Percentage of new suppliers that were screened using human rights criteria -
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken
Supply Chain Management
Human Rights Grievance Mechanisms
G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms
Thorough Legal Compliance
Approaches to Raising Customer Satisfaction Levels
Society
Communities
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs
Green Communication
Social Contribution Activities
G4-SO2 Operations with significant actual or potential negative impacts on local communities
Environmental Risk Management
Anti-corruption
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified
Internal Control Audits of the Kyocera Group
Thorough Legal Compliance
G4-SO4 Communication and training on anti-corruption policies and procedures
Thorough Legal Compliance
G4-SO5 Confirmed incidents of corruption and actions taken -
Public Policy
G4-SO6 Total value of political contributions by country and recipient/beneficiary
Thorough Legal Compliance
Anti-competitive Behavior
G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes Not applicable
Compliance
G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations Not applicable
Supplier Assessment for Impacts on Society
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society
Supply Chain Management
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken
Supply Chain Management
Grievance Mechanisms for Impacts on Society
G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms
Thorough Legal Compliance
Approaches to Raising Customer Satisfaction Levels
Product Responsibility
Customer Health and Safety
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improv ement
Efforts to Ensure Product Safety
G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes -
Product and Service Labeling
G4-PR3 Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements
Thorough Legal Compliance
G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes -
G4-PR5 Results of surveys measuring customer satisfaction -
Marketing Communications
G4-PR6 Sale of banned or disputed products -
G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes -
Customer Privacy
G4-PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data Not applicable
Compliance
G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services
Information External Sites
   
 
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