GRI Standards
Statement of use
Mitsubishi Chemical Group refers to the GRI Standards and reports information for the period from April 1, 2022 to March 31, 2023 as listed in this GRI Content Index.
- GRI 2: General Disclosures 2021
- GRI 3: Material Topics 2021
- 200:Economic
- 300:Environmental
- 400:Social
GRI 2: General Disclosures 2021
Number | Disclosure | Reporting requirements | Page(s) |
---|---|---|---|
GRI 2: General Disclosures 2021 | |||
1. The organization and its reporting practices | |||
2-1 | Organizational details |
a. report its legal name; |
Corporate Information > Corporate Profile / Access |
2-2 | Entities included in the organization’s sustainability reporting |
a. list all its entities included in its sustainability reporting; |
Corporate Information > Global Network |
2-3 | Reporting period, frequency and contact point |
a. specify the reporting period for, and the frequency of, its sustainability reporting; |
Reporting period: April 1, 2022–March 31, 2023 |
2-4 | Restatements of information |
a. report restatements of information made from previous reporting periods and explain: |
Not applicable |
2-5 | External assurance |
a. describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved; |
|
2. Activities and workers | |||
2-6 | Activities, value chain and other business relationships |
a. report the sector(s) in which it is active; |
Corporate Information > Global Network |
2-7 | Employees |
a. report the total number of employees, and a breakdown of this total by gender and by region; |
|
2-8 | Workers who are not employees |
a. report the total number of workers who are not employees and whose work is controlled by the organization and describe: |
- |
3. Governance | |||
2-9 | Governance structure and composition |
a. describe its governance structure, including committees of the highest governance body; |
Corporate Information > Corporate Governance (Governance System) |
2-10 | Nomination and selection of the highest governance body |
a. describe the nomination and selection processes for the highest governance body and its committees; |
|
2-11 | Chair of the highest governance body |
a. report whether the chair of the highest governance body is also a senior executive in the organization; |
|
2-12 | Role of the highest governance body in overseeing the management of impacts |
a. describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development; |
Sustainability > Sustainability Approach and Promotion Structure |
2-13 | Delegation of responsibility for managing impacts |
a. describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including: |
Corporate Information > Leadership |
2-14 | Role of the highest governance body in sustainability reporting |
a. report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information; |
Sustainability > Material Issues and Sustainability(MOS) Indices |
2-15 | Conflicts of interest |
a. describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated; |
Corporate Information > Corporate Governance (Standards for Independence of Outside Directors) |
2-16 | Communication of critical concerns |
a. describe whether and how critical concerns are communicated to the highest governance body; |
Corporate Information > Risk Management |
2-17 | Collective knowledge of the highest governance body |
a. report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development. |
- |
2-18 | Evaluation of the performance of the highest governance body |
a. describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people; |
- |
2-19 | Remuneration policies |
a. describe the remuneration policies for members of the highest governance body and senior executives, including: |
Corporate Information > Corporate Governance (Policy on Deciding Compensation for Senior Management) |
2-20 | Process to determine remuneration |
a. describe the process for designing its remuneration policies and for determining remuneration, including: |
Corporate Information > Corporate Governance (Policy on Deciding Compensation for Senior Management) |
2-21 | Annual total compensation ratio |
a. report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual); |
Integrated report P.84 ↓ |
4. Strategy, policies and practices | |||
2-22 | Statement on sustainable development strategy |
a. report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development. |
Corporate Information > Message from the President |
2-23 | Policy commitments |
a. describe its policy commitments for responsible business conduct, including: |
Corporate Information > Charter of Corporate Behavior |
2-24 | Embedding policy commitments |
a. describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including: |
|
2-25 | Processes to remediate negative impacts |
a. describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to; |
Sustainability > Coexistence with the environment > Resource management |
2-26 | Mechanisms for seeking advice and raising concerns |
a. describe the mechanisms for individuals to: |
Corporate Information > Compliance (Whistleblowing Systems) |
2-27 | Compliance with laws and regulations |
a. report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by: |
Sustainability > Sustainability (MOS) results (Number of serious compliance violations) |
2-28 | Membership associations |
a. report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role. |
|
5. Stakeholder engagement | |||
2-29 | Approach to stakeholder engagement |
a. describe its approach to engaging with stakeholders, including: |
Sustainability > Engagement with Society > Valuing Stakeholders |
2-30 | Collective bargaining agreements |
a. report the percentage of total employees covered by collective bargaining agreements; |
GRI 3: Material Topics 2021
Number | Disclosure | Reporting requirements | Page(s) |
---|---|---|---|
GRI 3: Material Topics 2021 | |||
Guidance to determine material topics | |||
3-1 | Process to determine material topics |
a. describe the process it has followed to determine its material topics, including: |
Sustainability > Material Issues and Sustainability(MOS) Indices (Identification process of material issues) |
3-2 | List of material topics |
a. list its material topics; |
Sustainability > Material Issues and Sustainability(MOS) Indices (Overview of material issues) |
3-3 | Management of material topics |
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights; |
Sustainability > Material Issues and Sustainability(MOS) Indices |
200: Economic
Number | Disclosure | Reporting requirements | Page(s) |
---|---|---|---|
Economic | |||
GRI 201: Economic Performance 2016 | |||
201-1 | Direct economic value generated and distributed |
a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: |
|
201-2 | Financial implications and other risks and opportunities due to climate change |
a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: |
Investor Relations > IR Library > Report in Line with the Recommendations of the TCFD |
201-3 | Defined benefit plan obligations and other retirement plans |
a. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities. |
|
201-4 | Financial assistance received from government |
a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including: |
- |
GRI 202: Market Presence 2016 | |||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage |
a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. |
- |
202-2 | Proportion of senior management hired from the local community |
a. Percentage of senior management at significant locations of operation that are hired from the local community. |
- |
GRI 203: Indirect Economic Impacts 2016 | |||
203-1 | Infrastructure investments and services supported |
a. Extent of development of significant infrastructure investments and services supported. |
|
203-2 | Significant indirect economic impacts |
a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. |
- |
GRI 204: Procurement Practices 2016 | |||
204-1 | Proportion of spending on local suppliers |
a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally). |
- |
GRI 205: Anti-corruption 2016 | |||
205-1 | Operations assessed for risks related to corruption |
a. Total number and percentage of operations assessed for risks related to corruption. |
|
205-2 | Communication and training about anti-corruption policies and procedures |
a. Total number and percentage of governance body members that the organization’s anticorruption policies and procedures have been communicated to, broken down by region. |
Corporate Information > Compliance |
205-3 | Confirmed incidents of corruption and actions taken |
a. Total number and nature of confirmed incidents of corruption. |
- |
GRI 206: Anti-competitive Behavior 2016 | |||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant. |
- |
GRI 207: Tax 2019 | |||
207-1 | Approach to tax |
a. A description of the approach to tax, including: |
Sustainability > Governance > Legal Compliance (Main Activities) |
207-2 | Tax governance, control, and risk management |
a. A description of the tax governance and control framework, including: |
|
207-3 | Stakeholder engagement and management of concerns related to tax |
a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including: |
|
207-4 | Country-by-country reporting |
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes. |
300: Environmental
Number | Disclosure | Reporting requirements | Page(s) |
---|---|---|---|
Environmental | |||
GRI 301: Materials 2016 | |||
301-1 | Materials used by weight or volume |
a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by: |
- |
301-2 | Recycled input materials used |
a. Percentage of recycled input materials used to manufacture the organization's primary products and services. |
- |
301-3 | Reclaimed products and their packaging materials |
a. Percentage of reclaimed products and their packaging materials for each product category. |
- |
GRI 302: Energy 2016 | |||
302-1 | Energy consumption within the organization |
a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. |
Sustainability > Coexistence with the environment > Reducing Greenhouse Gas Emissions |
302-2 | consumption outside of the organization |
a. Energy consumption outside of the organization, in joules or multiples. |
|
302-3 | Energy intensity |
a. Energy intensity ratio for the organization. |
- |
302-4 | Reduction of energy consumption |
a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. |
- |
302-5 | Reductions in energy requirements of products and services |
a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. |
- |
GRI 303: Water and Effluents 2018 | |||
303-1 | Interactions with water as a shared resource |
a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts the organization has caused or contributed to, or that are directly linked to its operations, products, or services by its business relationships (e.g., impacts caused by runoff). |
Sustainability > Coexistence with the environment > Water management |
303-2 | Management of water dischargerelated impacts |
a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including: |
- |
303-3 | Water withdrawal |
a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable: |
|
303-4 | Water discharge |
a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable: |
|
303-5 | Water consumption |
a. Total water consumption from all areas in megaliters. |
- |
GRI 304: Biodiversity 2016 | |||
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information: |
- |
304-2 | Significant impacts of activities, products and services on biodiversity |
a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: |
- |
304-3 | Habitats protected or restored |
a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. |
- |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations |
a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk: |
- |
GRI 305: Emissions 2016 | |||
305-1 | Direct (Scope 1) GHG emissions |
a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent. |
|
305-2 | Energy indirect (Scope 2) GHG emissions |
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent. |
|
305-3 | Other indirect (Scope 3) GHG emissions |
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. |
|
305-4 | GHG emissions intensity |
a. GHG emissions intensity ratio for the organization. |
|
305-5 | Reduction of GHG emissions |
a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent. |
- |
305-6 | Emissions of ozone-depleting substances (ODS) |
a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent. |
- |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
a. Significant air emissions, in kilograms or multiples, for each of the following: |
Sustainability > Coexistence with the environment > Resource management (Reducing Emissions of Substances that Impact the Environment) |
GRI 306: Waste 2020 | |||
306-1 | Waste generation and significant waste-related impacts |
a. For the organization’s significant actual and potential waste-related impacts, a description of: |
|
306-2 | Management of significant wasterelated impacts |
a. Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated. |
|
306-3 | Waste generated |
a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste. |
|
306-4 | Waste diverted from disposal |
a. Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste. |
|
306-5 | Waste directed to disposal |
a. Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste. |
|
GRI 308: Supplier Environmental Assessment 2016 | |||
308-1 | New suppliers that were screened using environmental criteria |
a. Percentage of new suppliers that were screened using environmental criteria. |
- |
308-2 | Negative environmental impacts in the supply chain and actions taken |
a. Number of suppliers assessed for environmental impacts. |
400: Social
Number | Disclosure | Reporting requirements | Page(s) |
---|---|---|---|
Social | |||
GRI 401: Employment 2016 | |||
401-1 | New employee hires and employee turnover |
a. Total number and rate of new employee hires during the reporting period, by age group, gender and region. |
|
401-2 | Benefits provided to full-time employees that are not provided to temporary or parttime employees |
a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum: |
- |
401-3 | Parental leave |
a. Total number of employees that were entitled to parental leave, by gender. |
|
GRI 402: Labor/Management Relations 2016 | |||
402-1 | Minimum notice periods regarding operational changes |
a. Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them. |
Sustainability > Engagement with Society > Relationship between Employers and Employees |
GRI 403: Occupational Health and Safety 2018 | |||
403-1 | Occupational health and safety management system |
a. A statement of whether an occupational health and safety management system has been implemented, including whether: |
Sustainability > Engagement with Society > Occupational Health and Safety (Structure) |
403-2 | Hazard identification, risk assessment, and incident investigation |
a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including: |
|
403-3 | Occupational health services |
a. A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them. |
|
403-4 | Worker participation, consultation, and communication on occupational health and safety |
a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers. |
Sustainability > Engagement with Society > Occupational Health and Safety |
403-5 | Worker training on occupational health and safety |
a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations. |
|
403-6 | Promotion of worker health |
a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided. |
|
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
a. A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products, or services by its business relationships, and the related hazards and risks. |
|
403-8 | Workers covered by an occupational health and safety management system |
a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines: |
Sustainability > Engagement with Society > Occupational Health and Safety |
403-9 | Work-related injuries |
a. For all employees: |
Sustainability > Engagement with Society > Occupational Health and Safety |
403-10 | Work-related ill health |
a. For all employees: |
Sustainability > Engagement with Society > Occupational Health and Safety |
GRI 404: Training and Education 2016 | |||
404-1 | Average hours of training per year per employee |
a. Average hours of training that the organization’s employees have undertaken during the reporting period, by: |
- |
404-2 | Programs for upgrading employee skills and transition assistance programs |
a. Type and scope of programs implemented and assistance provided to upgrade employee skills. |
Sustainability > Engagement with Society > Human resources development (Main Activities) |
404-3 | Percentage of employees receiving regular performance and career development reviews |
a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period. |
- |
GRI 405: Diversity and Equal Opportunity 2016 | |||
405-1 | Diversity of governance bodies and employees |
a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories: |
Fiscal 2022 data sheet P.4 ↓ |
405-2 | Ratio of basic salary and remuneration of women to men |
a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. |
There is no difference in basic salary for men and women |
GRI 406: Non-discrimination 2016 | |||
406-1 | Incidents of discrimination and corrective actions taken |
a. Total number of incidents of discrimination during the reporting period. |
|
GRI 407: Freedom of Association and Collective Bargaining 2016 | |||
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
a. Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of: |
Sustainability > Engagement with Society > CSR procurement efforts |
GRI 408: Child Labor 2016 | |||
408-1 | Operations and suppliers at significant risk for incidents of child labor |
a. Operations and suppliers considered to have significant risk for incidents of: |
Sustainability > Engagement with Society > CSR procurement efforts |
GRI 409: Forced or Compulsory Labor 2016 | |||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of: |
Sustainability > Engagement with Society > CSR procurement efforts |
GRI 410: Security Practices 2016 | |||
410-1 | Security personnel trained in human rights policies or procedures |
a. Percentage of security personnel who have received formal training in the organization’s human rights policies or specific procedures and their application to security. |
- |
GRI 411: Rights of Indigenous Peoples 2016 | |||
411-1 | Incidents of violations involving rights of indigenous peoples |
a. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period. |
- |
GRI 413: Local Communities 2016 | |||
413-1 | Operations with local community engagement, impact assessments, and development programs |
a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: |
|
413-2 | Operations with significant actual and potential negative impacts on local communities |
a. Operations with significant actual and potential negative impacts on local communities, including: |
- |
GRI 414: Supplier Social Assessment 2016 | |||
414-1 | New suppliers that were screened using social criteria |
a. Percentage of new suppliers that were screened using social criteria. |
- |
414-2 | Negative social impacts in the supply chain and actions taken |
a. Number of suppliers assessed for social impacts. |
Corporate Information > Corporate Profile / Access > Mitsubishi Chemical Corporation > Procurement Mitsubishi Chemical Corporation |
GRI 415: Public Policy 2016 | |||
415-1 | Political contributions |
a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary. |
|
GRI 416: Customer Health and Safety 2016 | |||
416-1 | Assessment of the health and safety impacts of product and service categories |
a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. |
- |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by: |
- |
GRI 417: Marketing and Labeling 2016 | |||
417-1 | Requirements for product and service information and labeling |
a. Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling: |
Sustainability > Coexistence with the environment > Chemicals management |
417-2 | Incidents of non-compliance concerning product and service information and labeling |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by: |
- |
417-3 | Incidents of non-compliance concerning marketing communications |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by: |
Not applicable |
GRI 418: Customer Privacy 2016 | |||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by: |
Not applicable |