GRI STANDARDS / ISO26000 INDEX

In editing the NYK report 2023 and our ESG Management website, we referred GRI STANDARDS Global Reporting Initiatives(GRI). The following is a table comparing the GRI STANDARDS and ISO26000.

GRI STANDARDS Core subjects and
issues of ISO26000
Contents
General Disclosures(102)
Organizational Profile
102-1 Name of the organization  
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 Employees information 6.4 Labor Practices
6.4.3 Employment and employment relationships
102-9 Supply chain
 
102-10 Significant changes to the organization and its supply chain   -
102-11 Precautionary Principle or approach 6.2 Organizational Governance
102-12 External Initiatives 6.2 Organizational Governance
102-13 Membership of associations 6.2 Organizational Governance
Strategy
102-14 Statement from senior decision-maker 6.2 Organizational Governance
102-15 Key impacts, risks, and opportunities 6.2 Organizational Governance
Ethics and Integrity
102-16 Values, principles, standards, and norms of behavior 6.2 Organizational Governance
102-17 Mechanisms for advice and concerns about ethics 6.2 Organizational Governance
GOVERNANCE
102-18 Governance structure 6.2 Organizational Governance
102-19 Delegating authority 6.2 Organizational Governance
102-20 Appointment of executive-level position or positions with responsibility for economic, environmental, and social topics 6.2 Organizational Governance
102-21 Consulting stakeholders on economic, environmental, and social topics 6.2 Organizational Governance
102-22 Composition of the highest governance body and its committees 6.2 Organizational Governance
102-23 Chair of the highest governance body 6.2 Organizational Governance
102-24 Nominating and selecting the highest governance body 6.2 Organizational Governance
102-25 Conflicts of interest 6.2 Organizational Governance
102-26 Role of highest governance body in setting purpose, values, and strategy 6.2 Organizational Governance
102-27 Collective knowledge of highest governance body 6.2 Organizational Governance
102-28 Evaluation the highest governance body's performance 6.2 Organizational Governance
102-29 Identifying managing economic, environmental, and social impacts 6.2 Organizational Governance
102-30 Effectiveness of risk management processes 6.2 Organizational Governance
102-31 Review of economic, environmental, and social topics 6.2 Organizational Governance
102-32 Highest governance body's role in sustainability reporting 6.2 Organizational Governance
102-33 Communicating critical concerns 6.2 Organizational Governance
102-34 Nature and total number of critical concerns 6.2 Organizational Governance -
102-35 Remuneration policies for the highest governance body and senior executives 6.2 Organizational Governance
102-36 Process for determining remuneration 6.2 Organizational Governance
102-37 How stakeholders' views are sought and taken into account regarding remuneration 6.2 Organizational Governance
102-38 Annual total compensation ratio 6.3 Organizational Governance -
102-39 Percentage increase in annual total compensation ratio 6.4 Organizational Governance -
Stakeholder Engagement
102-40 List of stakeholder groups 6.2 Organizational Governance
102-41 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
102-42 Identifying and selecting stakeholders 6.2 Organizational Governance -
102-43 Approach to stakeholder engagement 6.2 Organizational Governance
102-44 Key topics and concerns raised 6.2 Organizational Governance
Reporting Practice
102-45 Entities included in the consolidated financial statements 6.2 Organizational Governance
102-46 Defining report content and topic Boundaries  
102-47 List of the material topics  
102-48 Restatements of information   -
102-49 Changes in reporting   -
Report Profile
102-50 Reporting period  
102-51 Date of most recent report  
102-52 Reporting cycle  
102-53 The contact point for questions regarding the report  
102-55 GRI content index  
102-56 External assurance  
Management Approach(103)
103-1 Explanation of the material topic and its Boundary 6.2 Organizational Governance
6.8 Community Involvement and Development
6.8.6 Technology development and access
103-2 The management approach and its components 6.2 Organizational Governance
103-3 Evaluation of the management approach