GRI Guidelines / ISO26000

In editing the NYK report 2017 and our CSR website, we referred GRI STANDARDS Global Reporting Initiatives(GRI). The following is a table comparing the GRI guidelines and ISO26000.

  • General Standard Disclosures
  • Specific Standard Disclosures
Indicator Core subjects and
issues of ISO26000
Contents
Strategy and Analysis
102-14 The reporting organization shall report the following information:
  • A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.
6.2 Organizational Governance Message from the President
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_all.pdf#page=7
102-15 The reporting organization shall report the following information:
  • A description of key impacts, risks, and opportunities.
6.2 Organizational Governance Risk Management
http://www.nyk.com/english/csr/gvn/risk/index.html
Organizational Profile
102-1 The reporting organization shall report the following information:
  • Name of the organization.
Corporate Profile
http://www.nyk.com/english/profile/profile/profile/
102-2 The reporting organization shall report the following information:
  • A description of the organization's activities.
  • Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
Services
http://www.nyk.com/english/service/
102-3 The reporting organization shall report the following information:
  • Location of the organization's headquarters
Corporate Profile
http://www.nyk.com/english/profile/profile/profile/
102-4 The reporting organization shall report the following information:
  • Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.
The 130th Fiscal Year Report
http://www.nyk.com/release/blank/kb/__icsFiles/afieldfile/2017/05/26/130english.pdf

Financial Results
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_08.pdf
102-5 The reporting organization shall report the following information:
  • Nature of ownership and legal form.
Corporate Profile
http://www.nyk.com/english/profile/profile/profile/
102-6 The reporting organization shall report the following information:
  • Markets served, including:
    i. geographic locations where products and services are offered;
    ii. sectors served;
    iii. types of customers and beneficiaries.
Global Logostics
http://www.nyk.com/english/service/
102-7 The reporting organization shall report the following information:
  • Scale of the organization, including:
    i. total number of employees;
    ii. total number of operations;
    iii. net sales (for private sector organizations) or net revenues (for public sector organizations);
    iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;
    v. quantity of products or services provided.
Corporate Profile
http://www.nyk.com/english/profile/profile/profile/

Services
http://www.nyk.com/english/service/
102-8 The reporting organization shall report the following information:
  • Total number of employees by employment contract (permanent and temporary), by gender.
  • Total number of employees by employment contract (permanent and temporary), by region.
  • Total number of employees by employment type (full-time and part-time), by gender.
  • Whether a significant portion of the organization's activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
  • Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
  • An explanation of how the data have been compiled, including any assumptions made.
6.4 Labor Practices
6.4.3 Employment and employment relationships
NYK REPORT
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_all.pdf#page=39
102-41 The reporting organization shall report the following information:
  • Percentage of total employees covered by collective bargaining agreements.
6.3 Human Rights
6.3.10 Fundamental principles and rights at work
6.4 Labor Practices
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
6.4.5 Social dialogue
Business Report(Japanese only)
http://www.nyk.com/release/blank/yu/__icsFiles/afieldfile/2017/06/22/yuhou.pdf#page=25
102-9 The reporting organization shall report the following information:
  • A description of the organization's supply chain, including its main elements as they relate to the organization's activities, primary brands, products, and services.
Services
http://www.nyk.com/english/service/
102-10 The reporting organization shall report the following information:
  • Significant changes to the organization's size, structure, ownership, or supply chain, including:
    i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
    ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
    iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.
-
COMMITMENTS TO EXTERNAL INITIATIVES
102-11 The reporting organization shall report the following information:
  • Whether and how the organization applies the Precautionary Principle or approach.
6.2 Organizational Governance United Nations (UN) Global Compact
http://www.nyk.com/english/csr/nykcsr/gcompact/index.html
102-12 The reporting organization shall report the following information:
  • A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.
6.2 Organizational Governance United Nations (UN) Global Compact
http://www.nyk.com/english/csr/nykcsr/gcompact/index.html
102-13 The reporting organization shall report the following information:
  • A list of the main memberships of industry or other associations, and national or international advocacy organizations.
6.2 Organizational Governance ・Environmental Certification
http://www.nyk.com/english/csr/envi/manage/certification.html

・NYK REPORT P.67,P.68 > Responding to Environmental Regulations
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_all.pdf#page=52
Identified Material Aspects and Boundaries
102-45 The reporting organization shall report the following information:
  • A list of all entities included in the organization's consolidated financial statements or equivalent documents.
  • Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
6.2 Organizational Governance The 130th Fiscal Year Report
http://www.nyk.com/release/blank/kb/__icsFiles/afieldfile/2017/05/26/130english.pdf

Financial Results
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_08.pdf
102-46 The reporting organization shall report the following information:
  • An explanation of the process for defining the report content and the topic Boundaries.
  • An explanation of how the organization has implemented the Reporting Principles for defining report content.
-
102-47 The reporting organization shall report the following information:
  • A list of the material topics identified in the process for defining report content.
Materiality
http://www.nyk.com/english/csr/materiality/risk.html
103-1 For each material topic, the reporting organization shall report the following information:
  • An explanation of why the topic is material.
  • The Boundary for the material topic, which includes a description of:
    i. where the impacts occur;
    ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
  • Any specific limitation regarding the topic Boundary.
-
103-1 For each material topic, the reporting organization shall report the following information:
  • An explanation of why the topic is material.
  • The Boundary for the material topic, which includes a description of:
    i. where the impacts occur;
    ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
  • Any specific limitation regarding the topic Boundary.
Materiality
http://www.nyk.com/english/csr/materiality/risk.html
102-48 The reporting organization shall report the following information:
  • The effect of any restatements of information given in previous reports, and the reasons for such restatements.
-
102-49 The reporting organization shall report the following information:
  • Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
-
Stakeholder Engagement
102-40 The reporting organization shall report the following information:
  • A list of stakeholder groups engaged by the organization.
6.2 Organizational Governance Stakeholder partnership
http://www.nyk.com/english/csr/stk/partnership/index.html
102-42 The reporting organization shall report the following information:
  • The basis for identifying and selecting stakeholders with whom to engage.
6.2 Organizational Governance -
102-43 The reporting organization shall report the following information:
  • 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.
6.2 Organizational Governance Stakeholder partnership
http://www.nyk.com/english/csr/stk/partnership/index.html
102-44 The reporting organization shall report the following information:
  • Key topics and concerns that have been raised through stakeholder engagement, including:
    i. how the organization has responded to those key topics and concerns, including through its reporting;
    ii. the stakeholder groups that raised each of the key topics and concerns.
6.2 Organizational Governance Stakeholder partnership
http://www.nyk.com/english/csr/stk/partnership/index.html
Report Profile
102-50 The reporting organization shall report the following information:
  • Reporting period for the information provided.
NYK REPORT
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_02.pdf
102-51 The reporting organization shall report the following information:
  • If applicable, the date of the most recent previous report.
NYK REPORT
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_03.pdf
102-52 The reporting organization shall report the following information:
  • Reporting cycle.
NYK REPORT
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_04.pdf
102-53 The reporting organization shall report the following information:
  • The contact point for questions regarding the report or its contents.
NYK REPORT
http://www.nyk.com/english/csr/report/book/index.html
GRI CONTENT INDEX
102-55 The reporting organization shall report the following information:
  • The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
  • For each disclosure, the content index shall include:
    i. the number of the disclosure (for disclosures covered by the GRI Standards);
    ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
    iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
GRI Guidelines / ISO26000
http://www.nyk.com/english/csr/report/guide/index_gri.html
ASSURANCE
102-56 The reporting organization shall report the following information:
  • A description of the organization's policy and current practice with regard to seeking external assurance for the report.
  • If the report has been externally assured:
    i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
    ii. The relationship between the organization and the assurance provider;
    iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.
GRI Guidelines / ISO26000
http://www.nyk.com/english/csr/report/guide/index_gri.html
102-56 The reporting organization shall report the following information:
  • A description of the organization's policy and current practice with regard to seeking external assurance for the report.
  • If the report has been externally assured:
    i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
    ii. The relationship between the organization and the assurance provider;
    iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.
GRI Guidelines / ISO26000
http://www.nyk.com/english/csr/report/guide/index_gri.html
Governance
GOVERNANCE STRUCTURE AND COMPOSITION
102-18 The reporting organization shall report the following information:
  • Governance structure of the organization, including committees of the highest governance body.
  • Committees responsible for decision-making on economic, environmental, and social topics.
6.2 Organizational Governance Promotion System and Activities
http://www.nyk.com/english/csr/nykcsr/promo/index.html
102-19 The reporting organization shall report the following information:
  • Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
6.2 Organizational Governance Promotion System and Activities
http://www.nyk.com/english/csr/nykcsr/promo/index.html
102-20 The reporting organization shall report the following information:
  • Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
  • Whether post holders report directly to the highest governance body.
6.2 Organizational Governance Directors and Auditors
http://www.nyk.com/english/profile/profile/directors/
102-21 The reporting organization shall report the following information:
  • Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
  • If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
6.2 Organizational Governance NYK REPORT
http://www.nyk.com/english/ir/library/nyk/pdf/2017_nykreport_all.pdf#page=25
102-22 The reporting organization shall report the following information:
  • Composition of the highest governance body and its committees by:
    i. executive or non-executive;
    ii. independence;
    iii. tenure on the governance body;
    iv. number of each individual's other significant positions and commitments, and the nature of the commitments;
    v. gender;
    vi. membership of under-represented social groups;
    vii. competencies relating to economic, environmental, and social topics;
    viii. stakeholder representation.
6.2 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html

Corporate Governance Report
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_08.pdf
102-23 The reporting organization shall report the following information:
  • Whether the chair of the highest governance body is also an executive officer in the organization.
  • If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.
6.2 Organizational Governance Corporate Governance Report
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_08.pdf
102-24 The reporting organization shall report the following information:
  • Nomination and selection processes for the highest governance body and its committees.
  • Criteria used for nominating and selecting highest governance body members, including whether and how:
    i. stakeholders (including shareholders) are involved;
    ii. diversity is considered;
    iii. independence is considered;
    iv. expertise and experience relating to economic, environmental, and social topics are considered.
6.2 Organizational Governance Policies and Procedures for Determining Compensation for Directors, Audit and Supervisory Board Members and Corporate Officers
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_05.pdf

Rules on the Nomination Advisory Committee
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_06.pdf

Our Views on Size,Balance of Diversity of the Board of Directors
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_02.pdf
102-25 The reporting organization shall report the following information:
  • Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
  • Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
    i. Cross-board membership;
    ii. Cross-shareholding with suppliers and other stakeholders;
    iii. Existence of controlling shareholder;
    iv. Related party disclosures.
6.2 Organizational Governance Independence Criteria for Recommendation of Candidates for Outside Directors and Audit and Supervisory Board Members
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_04.pdf

Nippon Yusen Kabushiki Kaisha Code of Conduct
http://www.nyk.com/english/profile/mission/credo/pdf/code_of_coduct.pdf

Business Reports
http://www.nyk.com/english/ir/library/business/pdf/fy2017_01.pdf
HIGHEST GOVERNANCE BODY'S ROLE IN SETTING PURPOSE, VALUES, AND STRATEGY
102-26 The reporting organization shall report the following information:
  • Highest governance body's and senior executives' roles in the development, approval, and updating of the organization's purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.
6.2 Organizational Governance Corporate Governance Guidelines
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_01.pdf
HIGHEST GOVERNANCE BODY'S COMPETENCIES AND PERFORMANCE EVALUATION
102-27 The reporting organization shall report the following information:
  • Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics.
6.2 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html
102-28 The reporting organization shall report the following information:
  • Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics.
  • Whether such evaluation is independent or not, and its frequency.
  • Whether such evaluation is a self-assessment.
  • Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.
6.2 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html

Corporate Governance Guidelines
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_01.pdf
HIGHEST GOVERNANCE BODY'S ROLE IN RISK MANAGEMENT
102-29 The reporting organization shall report the following information:
  • Highest governance body's role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes.
  • Whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.
6.2 Organizational Governance Corporate Governance Guidelines
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_01.pdf

Dialogue with Shareholders and Investors
http://www.nyk.com/english/csr/gvn/ir/index.html
102-30 The reporting organization shall report the following information:
  • Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics.
6.2 Organizational Governance Risk Management
http://www.nyk.com/english/csr/gvn/risk/index.html
102-31 The reporting organization shall report the following information:
  • Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities.
6.2 Organizational Governance Risk Management
http://www.nyk.com/english/csr/gvn/risk/index.html
HIGHEST GOVERNANCE BODY'S ROLE IN SUSTAINABILITY REPORTING
102-32 The reporting organization shall report the following information:
  • The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material topics are covered.
6.2 Organizational Governance Promotion System and Activities
http://www.nyk.com/english/csr/nykcsr/promo/index.html
HIGHEST GOVERNANCE BODY'S ROLE IN EVALUATING ECONOMIC, ENVIRONMENTAL AND SOCIAL PERFORMANCE
102-33 The reporting organization shall report the following information:
  • Process for communicating critical concerns to the highest governance body.
6.2 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html
102-34 The reporting organization shall report the following information:
  • Total number and nature of critical concerns that were communicated to the highest governance body.
  • Mechanism(s) used to address and resolve critical concerns.
6.2 Organizational Governance -
REMUNERATION AND INCENTIVES
102-35 The reporting organization shall report the following information:
  • Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
    i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
    ii. Sign-on bonuses or recruitment incentive payments;
    iii. Termination payments;
    iv. Clawbacks;
    v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
  • How performance criteria in the remuneration policies relate to the highest governance body's and senior executives' objectives for economic, environmental, and social topics.
6.2 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html
102-36 The reporting organization shall report the following information:
  • Process for determining remuneration.
  • Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
  • Any other relationships that the remuneration consultants have with the organization.
6.3 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html
102-37 The reporting organization shall report the following information:
  • How stakeholders' views are sought and taken into account regarding remuneration.
  • If applicable, the results of votes on remuneration policies and proposals.
6.4 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html

Corporate Governance Report
http://www.nyk.com/english/csr/gvn/guideline/pdf/gvn_report_08.pdf
102-38 The reporting organization shall report the following information:
  • Ratio of the annual total compensation for the organization's highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.
6.5 Organizational Governance -
102-39 The reporting organization shall report the following information:
  • Ratio of the percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.
6.6 Organizational Governance -
Ethics and Integrity
102-16 The reporting organization shall report the following information:
  • A description of the organization's values, principles, standards, and norms of behavior.
6.6 Organizational Governance NYK Group Mission Statement
http://www.nyk.com/english/profile/mission/mission/

Nippon Yusen Kabushiki Kaisha Code of Conduct
http://www.nyk.com/english/profile/mission/credo/pdf/code_of_coduct.pdf

NYK Group Values
http://www.nyk.com/english/profile/mission/values/
102-17 The reporting organization shall report the following information:
  • A description of internal and external mechanisms for:
    i. seeking advice about ethical and lawful behavior, and organizational integrity;
    ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.
6.8 Organizational Governance Corporate Governance Initiative
http://www.nyk.com/english/csr/gvn/action/index.html

Internal Control System
http://www.nyk.com/english/csr/gvn/control/index.html

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