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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 guidelines and ISO26000.

GRI STANDARDS Core subjects and
issues of ISO26000		 Contents
Economic topics(200)
Economic Performance
201-1 Direct economic value generated and distributed (EVG&D) on an accruals basis 6.8 Community Involvement and Development
6.8.3 Community involvement
6.8.7 Wealth and income creation
6.8.9 Social investment
201-2 Financial implications and other risks and opportunities due to climate change 6.5 The Environment
6.5.5 Climate change mitigation and adaptation
201-3 Defined benefit plan obligations and other retirement plans  
201-4 Total monetary value of financial assistance received by the organization from any government   -
Market Presence
202-1 Ratios of standard entry level wage by gender compared to local minimum wage 6.4 Labor Practices
6.4.4 Conditions of work and social protection
6.8 Community Involvement and Development		 -
202-2 Proportion of senior management hired from the local community 6.8 Community Involvement and Development
6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation
Indirect Economic Impacts
203-1 Infrastructure investments and services supported 6.3 Human Rights
6.3.9 Economic, social and cultural rights
6.8 Community Involvement and Development
6.8.3 Community involvement
6.8.4 Education and culture
6.8.5 Employment creation and skills development
6.8.6 Technology development and access
6.8.7 Wealth and income creation
6.8.9 Social investment
203-2 Significant indirect economic impacts 6.3 Human Rights
6.3.9 Economic, social and cultural rights
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain
6.6.7 Respect for property rights
6.7.8 Access to essential services
6.8 Community Involvement and Development
6.8.5 Employment creation and skills development
6.8.6 Technology development and access
6.8.7 Wealth and income creation
6.8.9 Social investment
Procurement Practices
204-1 Proportion of spending on local suppliers 6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain
6.8 Community Involvement and Development
6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation		 -
Anti-corruption
205-1 Operations assessed for risks related to corruption 6.6 Fair Operating Practices
6.6.3 Anti-corruption		 -
205-2 Communication and training about anti-corruption policies and procedures 6.6 Fair Operating Practices
6.6.3 Anti-corruption
205-3 Confirmed incidents of corruption and actions taken
6.6 Fair Operating Practices
6.6.3 Anti-corruption
Anti-competitive Behavior
206-1 Legal actions pending or completed regarding anti-competitive behavior and violations of anti-trust and monopoly legislation 6.6 Fair Operating Practices
6.6.5 Fair competition
6.6.7 Respect for property rights
Environmental topics(300)
Materials
301-1 Materials that are used to produce and package the organization's primary products and services 6.5 The Environment
6.5.4 Sustainable resource use		 -
301-2 Recycled input materials used to manufacture the organization's primary products and services 6.5 The Environment
6.5.4 Sustainable resource use		 -
301-3 Reclaimed products and their packaging materials 6.5 The Environment
6.5.4 Sustainable resource use
6.7 Consumer Issues
6.7.5 Sustainable consumption		 -
Energy
302-1 Energy consumption within the organization 6.5 The Environment
6.5.4 Sustainable resource use
302-2 Energy consumption outside of the organization 6.5 The Environment
6.5.4 Sustainable resource use		 -
302-3 Energy intensity 6.5 The Environment
6.5.4 Sustainable resource use		 -
302-4 Reductions of energy consumption 6.5 The Environment
6.5.4 Sustainable resource use
302-5 Reductions in energy requirements of products and services 6.5 The Environment
6.5.5 Sustainable resource use
Water
303-1 Water withdrawn by source 6.5 The Environment
6.5.4 Sustainable resource use		 -
303-2 Water sources significantly affected by withdrawal of water 6.5 The Environment
6.5.4 Sustainable resource use		 -
303-3 Water recycled and reused 6.5 The Environment
6.5.4 Sustainable resource use		 -
Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 6.5 The Environment
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
304-2 Significant direct and indirect impacts on biodiversity 6.5 The Environment
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
304-3 Size and location of all habitat areas protected or restored 6.5 The Environment
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
304-4 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization 6.5 The Environment
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats		 -
Emissions
305-1 (Scope 1) GHG emissions 6.5 The Environment
6.5.5 Climate change mitigation and adaptation
305-2 (Scope 2) GHG emissions 6.5 The Environment
6.5.5 Climate change mitigation and adaptation
305-3 (Scope 3) GHG emissions 6.5 The Environment
6.5.5 Climate change mitigation and adaptation
305-4 GHG emissions intensity 6.5 The Environment
6.5.5 Climate change mitigation and adaptation
305-5 Reduction of GHG emissions 6.5 The Environment
6.5.5 Climate change mitigation and adaptation
305-6 Emissions of ozone-depleting substances (ODS) 6.5 The Environment
6.5.3 Prevention of pollution		 -
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions 6.5 The Environment
6.5.3 Prevention of pollution
Effluents, and Waste
306-1 Water discharge by quality and destination 6.5 The Environment
6.5.3 Prevention of pollution
306-2 Waste by type and disposal method 6.5 The Environment
6.5.3 Prevention of pollution
306-3 Significant spills 6.5 The Environment
6.5.3 Prevention of pollution
306-4 Hazardous waste 6.5 The Environment
6.5.3 Prevention of pollution		 -
306-5 Transport of hazardous waste 6.5 The Environment
6.5.3 Prevention of pollution
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
Environmental Compliance
307-1 Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations 6.5 The Environment
Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria 6.5 The Environment
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain		 -
308-2 Negative environmental impacts in the supply chain and actions taken 6.5 The Environment
6.5.4 Sustainable resource use
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain

 -
Social topics(400)
Employment
401-1 Total number and rate of new employee hires and employee turnover 6.4 Labor Practices
6.4.3 Employment and employment relationships
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 6.4 Labor Practices
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
401-3 Parental leave 6.4 Labor Practices relationships
6.4.4 Conditions of work and social protection
Labor/Management Relations
402-1 Minimum notice periods regarding operational changes 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		 -
Occupational Health and Safety
403-1 Workers representation in formal joint management-worker health and safety committees 6.4 Labor Practices
6.4.6 Health and safety at work
403-2 Types of injury, injury rate (IR), occupational disease rate (ODR), lost day rate (LDR), absentee rate (AR), and number of work-related fatalities 6.4 Labor Practices
6.4.6 Health and safety at work
403-3 High incidence or high risk of specific disease 6.4 Labor Practices
6.4.6 Health and safety at work
6.8 Community Involvement and Development
6.8.3 Community involvement
6.8.4 Education and culture
6.8.8 Health		 -
403-4 Formal agreements with trade unions cover health and safety 6.4 Labor Practices
6.4.6 Health and safety at work		 -
Training and Education
404-1 Average hours of training per year per employee 6.4 Labor Practices
404-2 Type and scope of programs implemented and assistance provided to upgrade employee skills 6.4 Labor Practices
6.4.7 Human development and training in the workplace
6.8 Community Involvement and Development
6.8.5 Employment creation and skills development
404-3 Percentage of total employees who receiving regular performance and career development review 6.4 Labor Practices
6.4.6 Health and safety at work		 -
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees 6.3 Human Rights
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.4 Labor Practices
6.4.3 Employment and employment relationships
405-2 Ratio of basic salary and remuneration of women to men 6.3 Human Rights
6.3.7 Discrimination and vulnerable groups
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		 -
Non-Discrimination
406-1 Incidents of discrimination and corrective actions taken 6.3 Human Rights
6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.4 Labor Practices
6.4.3 Employment and employment relationships 		-
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 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.8 Civil and political rights
6.3.10 Fundamental principles and rights at work
6.4 Labor Practices
6.4.3 Employment and employment relationships
6.4.5 Social dialogue		 -
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
Forced and Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
Security Practices
410-1 Security personnel trained in human rights policies or procedures 6.3 Human Rights
6.3.5 Avoidance of complicity
6.4 Labor Practices
6.4.3 Employment and employment relationships
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain		 -
Indigenous Rights
411-1 Identified incidents of violations involving the rights of indigenous peoples 6.3 Human Rights
6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.8 Civil and political rights
6.6 Fair Operating Practices
6.6.7 Respect for property rights		 -
Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments 6.3 Human Rights
6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
412-2 Employee training on human rights policies or procedures 6.3 Human Rights
6.3.3 Due diligence
6.3.5 Avoidance of complicity
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 6.3 Human Rights
6.3.3 Due diligence
6.3.5 Avoidance of complicity
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain 		-
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs 6.3 Human Rights
6.3.9 Economic, social and cultural rights
6.8 Community Involvement and Development
6.8.3 Community involvement
6.8.9 Social investment
413-2 Operations with significant actual and potential negative impacts on local communities 6.3 Human Rights
6.3.9 Economic, social and cultural rights
6.5 The Environment
6.5.3 Prevention of pollution
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
6.8 Community Involvement and Development		 -
Supplier Social Assessment
414-1 New suppliers that were screened using social criteria 6.3 Human Rights
6.3.3 Due diligence
6.3.5 Avoidance of complicity
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain		 -
414-2 Negative social impacts in the supply chain and actions taken   -
Public Policy
415-1 Political contributions 6.6 Fair Operating Practices
6.6.4 Responsible political involvement
6.8 Community Involvement and Development
6.8.3 Community involvement
Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories 6.3 Human Rights
6.3.9 Economic, social and cultural rights
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain
6.7 Consumer Issues
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services 6.3 Human Rights
6.3.9 Economic, social and cultural rights
6.6 Fair Operating Practices
6.6.6 Promoting social responsibility in the value chain
6.7 Consumer Issues
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption		 -
Marketing and Labeling
417-1 Requirements for product and service information and labeling 6.7 Consumer Issues
6.7.3 Fair marketing, factual and unbiased information and fair contractual practices
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.9 Education and awareness		 -
417-2 Incidents of non-compliance concerning product and service information and labeling 6.7 Consumer Issues
6.7.3 Fair marketing, factual and unbiased information and fair contractual practices
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.9 Education and awareness		 -
417-3 Incidents of non-compliance concerning marketing communications 6.7 Consumer Issues
6.7.3 Fair marketing, factual and unbiased information and fair contractual practices
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.9 Education and awareness		 -
Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data 6.7 Consumer Issues
6.7.7 Consumer data protection and privacy		 -
Socloeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area 6.7 Consumer Issues
6.7.6 Consumer service, support, and complaint and dispute resolution		 -