GRI Standard comparative table (GRI content index)｜Sustainability

GRI Standard comparative table (GRI content index)

Our company’s sustainability report refers to the “GRI sustainability reporting guideline (GRI standards).” The following comparative table shows our company’s WEB site and pages of other mediums in which the items requested for GRI standard disclosures and related information are published.

GRI 101: Foundation 2016

General Disclosures

Organizational profile
102-1	Name of the organization	Corporate Outline
102-2	Activities, brands, products, and services	Corporate Outline Technology & Service
102-3	Location of headquarters	Corporate Outline
102-4	Location of operations	Office Guidance Overseas Office List
102-5	Ownership and legal form	Corporate Outline
102-6	Markets served	Technology & Service
102-7	Scale of the organization	Corporate Outline Office Guidance Overseas Office List Achievement Highlight
102-8	Information on employees and other workers	Employee Data
102-9	Supply chain	Efforts for Procurement
102-10	Significant changes to the organization and its supply chain	IR News
102-11	Precautionary principle or approach	Sustainability Management Risk Management INFRONEER Holdings Asset Securities Report (risk to business etc.)
102-12	External initiatives	Cooperation with External Organizations
102-13	Membership of associations	Cooperation with External Organizations
Strategy
102-14	Statement from a senior decision-maker	Top Message
102-15	Key impacts, risks, and opportunities	Top Message INFRONEER Holdings Value Creation Process Risk Management
Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	MAEDA Management Standards Sustainability Management Compliance with Laws and Regulations, etc.
102-17	Mechanisms for advice and concerns about ethics	Risk Management (compliance hotline)
Governance
102-18	Governance structure	Corporate Governance Sustainability Management INFRONEER Holdings Corporate Governance Report
102-19	Delegating authority	Corporate Governance Sustainability Management INFRONEER Holdings Corporate Governance Report
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Management
102-21	Consulting stakeholders on economic, environmental, and social topics	Sustainability Management
102-22	Composition of the highest governance body and its committees	Corporate Governance INFRONEER Holdings Asset Securities Report (status of executives) INFRONEER Holdings Corporate Governance Report
102-23	Chair of the highest governance body	INFRONEER Holdings Corporate Governance Report
102-24	Nominating and selecting the highest governance body	Corporate Governance INFRONEER Holdings Corporate Governance Report
102-25	Conflicts of interest	INFRONEER Holdings Corporate Governance Report INFRONEER Holdings Asset Securities Report (status of shares and others, status of executives outside the company, and information of related party transactions)
102-26	Role of highest governance body in setting purpose, values, and strategy	Sustainability Management
102-27	Collective knowledge of the highest governance body	Sustainability Management INFRONEER Holdings Corporate Governance Report
102-28	Evaluating the highest governance body’s performance	INFRONEER Holdings Corporate Governance Report
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Management Risk Management
102-30	Effectiveness of risk management processes	Risk Management
102-31	Review of economic, environmental, and social topics	Sustainability Management
102-32	Highest governance body’s role in sustainability reporting	Sustainability Management
102-33	Communicating critical concerns	Risk Management
102-34	Nature and total number of critical concerns	Risk Management INFRONEER Holdings Asset Securities Report (risk to business etc.)
102-35	Remuneration policies	Corporate Governance
102-36	Process for determining remuneration	Corporate Governance
102-37	Stakeholders’ involvement in remuneration	Corporate Governance
102-38	Annual total compensation ratio	－
102-39	Percentage increase in annual total compensation ratio	－
Stakeholder engagement
102-40	List of stakeholder groups	Sustainability Management Sustainability Communication
102-41	Collective bargaining agreements	Working Practice (concerning labor agreement)
102-42	Identifying and selecting stakeholders	Sustainability Communication
102-43	Approach to stakeholder engagement	Sustainability Communication
102-44	Key topics and concerns raised	Sustainability Communication
Reporting practice
102-45	Entities included in the consolidated financial statements	About This Report
102-46	Defining report content and topic boundaries	Materiality of MAEDA
102-47	List of material topics	Materiality of MAEDA
102-48	Restatements of information	Not Applicable
102-49	Changes in reporting	Not Applicable
102-50	Reporting period	About This Report
102-51	Date of the most recent report	* Updated in October 2022
102-52	Reporting cycle	About This Report
102-53	Contact point for questions regarding the report	Inquiries
102-54	Claims of reporting in accordance with the GRI Standards	GRI Standard Comparative Table (GRI content index)
102-55	GRI content index	GRI Standard Comparative Table (GRI content index)
102-56	External assurance	Not Applicable

Material topic

GRI standard 200 series (Economic)

Economic Performance
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	－
	103-2	Management approach and its components	Special topic door Feature Story 1
	103-3	Evaluation of the management approach	Special topic door Feature Story 1
GRI 201: Economic Performance 2016
	201-1	Direct economic value generated and distributed	－
	201-2	Financial implications and other risks and opportunities due to climate change	Response to Climate Change
	201-3	Defined benefit plan obligations and other retirement plans	－
	201-4	Financial assistance received from government	－
Indirect Economic Impacts
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Sustainability Management
	103-2	Management approach and its components	Sustainability Management
	103-3	Evaluation of the management approach	－
GRI 203: Indirect Economic Impacts2016
	203-1	Infrastructure investments and services supported	Special topic door Feature Story 2 Communications with Society and the Area
	203-2	Significant indirect economic impacts	Special topic door Feature Story 2 Feature Story 3
Procurement Practices
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Efforts for Procurement
	103-2	Management approach and its components	Efforts for Procurement
	103-3	Evaluation of the management approach	Efforts for Procurement
GRI 204: Procurement Practices 2016
GRI 204: Procurement Practices 2016	204-1	Proportion of spending on local suppliers	－
Anti-corruption
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Compliance with Laws and Regulations, etc. (compliance) Transparency of Taxes
	103-2	Management approach and its components	Compliance with Laws and Regulations, etc. (compliance) Transparency of Taxes
	103-3	Evaluation of the management approach	Compliance with Laws and Regulations, etc. (compliance)
GRI 205: Anti-corruption 2016
	205-1	Operations assessed for risks related to corruption	Risk Management
	205-2	Communication and training about anti-corruption policies and procedures	Compliance with Laws and Regulations, etc. (compliance) Transparency of Taxes
	205-3	Confirmed incidents of corruption and actions taken	－
Anti-competitive Behavior
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Compliance with Laws and Regulations, etc. (compliance) Prevention of Bid-rigging
	103-2	Management approach and its components	Compliance with Laws and Regulations, etc. (compliance) Prevention of Bid-rigging
	103-3	Evaluation of the management approach	Prevention of Bid-rigging
GRI 206: Anti-competitive Behavior 2016
GRI 206: Anti-competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	－
Tax
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Compliance with Laws and Regulations, etc. (compliance) Transparency of Taxes
	103-2	Management approach and its components	Compliance with Laws and Regulations, etc. (compliance) Transparency of Taxes
	103-3	Evaluation of the management approach	－
GRI 206: Tax 2019
	207-1	Approach to tax	Transparency of Taxes
	207-2	Tax governance, control, and risk management	Transparency of Taxes Risk Management INFRONEER Holdings Asset Securities Report (risk to business etc.)
	207-3	Stakeholder engagement and management of concerns related to tax	Transparency of Taxes
	207-4	Country-by-country reporting	－

GRI standard 300 series (Environmental)

Materials
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Efforts for Procurement Promoting Environmental Management Recycling-oriented Society Construction
	103-2	Management approach and its components	Efforts for Procurement Promoting Environmental Management Recycling-oriented Society Construction
	103-3	Evaluation of the management approach	Efforts for Procurement Promoting Environmental Management Recycling-oriented Society Construction
GRI 301: Materials 2016
	301-1	Materials used by weight or volume	Material Flow
	301-2	Recycled input materials used	Efforts for Procurement Recycling-oriented Society Construction Material Flow
	301-3	Reclaimed products and their packaging materials	－
Energy
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Promoting Environmental Management Response to Climate Change
	103-2	Management approach and its components	Promoting Environmental Management Response to Climate Change
	103-3	Evaluation of the management approach	Material Flow
GRI 302: Energy 2016
	302-1	Energy consumption within the organization	Material Flow
	302-2	Energy consumption outside of the organization	－
	302-3	Energy intensity	－
	302-4	Reduction of energy consumption	Response to Climate Change
	302-5	Reductions in energy requirements of products and services	Response to Climate Change
Water
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Promoting Environmental Management
	103-2	Management approach and its components	Promoting Environmental Management
	103-3	Evaluation of the management approach	－
GRI 303: Water and Effluents 2018
	303-1	Interactions with water as a shared resource	Material Flow
	303-2	Management of water discharge-related impacts	Recycling-oriented Society Construction
	303-3	Water withdrawal	Material Flow
	303-4	Water discharge	Material Flow
	303-5	Water consumption	－
Biodiversity
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Efforts for Biological Diversity
	103-2	Management approach and its components	Promoting Environmental Management Efforts for Biological Diversity
	103-3	Evaluation of the management approach	－
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	－
	304-2	Significant impacts of activities, products, and services on biodiversity	Efforts for Biological Diversity
	304-3	Habitats protected or restored	Efforts for Biological Diversity
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	－
Emissions
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Promoting Environmental Management Response to Climate Change
	103-2	Management approach and its components	Promoting Environmental Management Response to Climate Change
	103-3	Evaluation of the management approach	Promoting Environmental Management (goal and result) Response to Climate Change
GRI 305: Emissions 2016
	305-1	Direct (Scope 1) GHG emissions	Response to Climate Change
	305-2	Energy indirect (Scope 2) GHG emissions	Response to Climate Change
	305-3	Other indirect (Scope 3) GHG emissions	Response to Climate Change Material Flow
	305-4	GHG emissions intensity	Promoting Environmental Management (goal and result) Response to Climate Change
	305-5	Reduction of GHG emissions	Promoting Environmental Management (goal and result) Response to Climate Change
	305-6	Emissions of ozone-depleting substances (ODS)	－
	305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Material Flow
Waste
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Promoting Environmental Management Recycling-oriented Society Construction
	103-2	Management approach and its components	Promoting Environmental Management Recycling-oriented Society Construction
	103-3	Evaluation of the management approach	Promoting Environmental Management Recycling-oriented Society Construction
GRI 306: Waste 2020
	306-1	Waste generation and significant waste-related impacts	Material Flow
	306-2	Management of significant waste-related impacts	Recycling-oriented Society Construction
	306-3	Waste generated	Material Flow
	306-4	Waste diverted from disposal	Material Flow
	306-5	Waste directed to disposal	Material Flow
Environmental Compliance
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Promoting Environmental Management
	103-2	Management approach and its components	Promoting Environmental Management
	103-3	Evaluation of the management approach	Promoting Environmental Management
GRI 307: Environmental Compliance 2016
GRI 307: Environmental Compliance 2016	307-1	Non-compliance with environmental laws and regulations	Promoting Environmental Management
Supplier Environmental Assessment
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Efforts for Procurement
	103-2	Management approach and its components	Efforts for Procurement
	103-3	Evaluation of the management approach	Efforts for Procurement
GRI 308: Supplier Environmental Assessment 2016
	308-1	New suppliers that were screened using environmental criteria	－
	308-2	Negative environmental impacts in the supply chain and actions taken	Efforts for Procurement

GRI standard 400 series (Social)

Employment
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Pursuit of Diversity-based Management
	103-2	Management approach and its components	Pursuit of Diversity-based Management
	103-3	Evaluation of the management approach	Pursuit of Diversity-based Management
GRI 401: Employment 2016
	401-1	New employee hires and employee turnover	Pursuit of Diversity-based Management Employee Data
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Pursuit of Diversity-based Management
	401-3	Parental leave	Pursuit of Diversity-based Management
Occupational Health and Safety
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Occupational Safety and Health
	103-2	Management approach and its components	Occupational Safety and Health
	103-3	Evaluation of the management approach	Occupational Safety and Health
GRI 403: Occupational Health and Safety 2018
	403-1	Occupational health and safety management system	Occupational Safety and Health
	403-2	Hazard identification, risk assessment, and incident investigation	Occupational Safety and Health
	403-3	Occupational health services	Occupational Safety and Health
	403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Safety and Health
	403-5	Worker training on occupational health and safety	Occupational Safety and Health
	403-6	Promotion of worker health	Occupational Safety and Health Efforts for Health Management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety and Health
	403-8	Workers covered by an occupational health and safety management system	－
	403-9	Work-related injuries	Occupational Safety and Health
	403-10	Work-related ill health	－
Training and Education
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Pursuit of Diversity-based Management
	103-2	Management approach and its components	Pursuit of Diversity-based Management
	103-3	Evaluation of the management approach	Pursuit of Diversity-based Management
GRI 404: Training and Education 2016
	404-1	Average hours of training per year per employee	Pursuit of Diversity-based Management
	404-2	Programs for upgrading employee skills and transition assistance programs	Pursuit of Diversity-based Management
	404-3	Percentage of employees receiving regular performance and career development reviews	Pursuit of Diversity-based Management
Diversity and Equal Opportunity
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Pursuit of Diversity-based Management
	103-2	Management approach and its components	Pursuit of Diversity-based Management
	103-3	Evaluation of the management approach	Pursuit of Diversity-based Management
GRI 405: Diversity and Equal Opportunity 2016
	405-1	Diversity of governance bodies and employees	Pursuit of Diversity-based Management Employee Data
	405-2	Ratio of basic salary and remuneration of women to men	－
Non-discrimination
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Human Rights
	103-2	Management approach and its components	Human Rights
	103-3	Evaluation of the management approach	－
GRI 406: Non-discrimination 2016
GRI 406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	－
Child Labor
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Human Rights
	103-2	Management approach and its components	Human Rights
	103-3	Evaluation of the management approach	－
GRI 408: Child Labor 2016
GRI 408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	－
Forced or Compulsory Labor
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Human Rights
	103-2	Management approach and its components	Human Rights
	103-3	Evaluation of the management approach	－
GRI 409: Forced or Compulsory Labor 2016
GRI 409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	－
Human Rights Assessment
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Human Rights
	103-2	Management approach and its components	Human Rights
	103-3	Evaluation of the management approach	－
GRI 412: Human Rights Assessment 2016
	412-1	Operations that have been subject to human rights reviews or impact assessments	－
	412-2	Employee training on human rights policies or procedures	Human Rights
	412-3	Significant investment agreements and contracts that include human rights clauses or that have undergone human rights screening	－
Local Communities
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Communications with Society and the Area
	103-2	Management approach and its components	Communications with Society and the Area
	103-3	Evaluation of the management approach	Communications with Society and the Area
GRI 413: Local Communities 2016
	413-1	Operations with local community engagement, impact assessments, and development programs	Communications with Society and the Area Social contribution activities by employees and group companies Special topic door Feature Story 2
	413-2	Operations with significant actual and potential negative impacts on local communities	－
Supplier Social Assessment
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Efforts for Procurement
	103-2	Management approach and its components	Efforts for Procurement
	103-3	Evaluation of the management approach	－
GRI 414: Supplier Social Assessment 2016
	414-1	New suppliers that were screened using social criteria	－
	414-2	Negative social impacts in the supply chain and actions taken	－
Customer Health and Safety
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Efforts to Improve Quality
	103-2	Management approach and its components	Efforts to Improve Quality
	103-3	Evaluation of the management approach	Efforts to Improve Quality
GRI 416: Customer Health and Safety 2016
	416-1	Assessment of the health and safety impacts of product and service categories	Efforts to Improve Quality Improvement of Customer Satisfaction
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	－
Customer Privacy
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Risk Management (an information security structure and efforts)
	103-2	Management approach and its components	Risk Management (an information security structure and efforts) Personal Information Handling
	103-3	Evaluation of the management approach	Risk Management (an information security structure and efforts)
GRI 418: Customer Privacy 2016
GRI 418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Risk Management (an information security structure and efforts)
Socioeconomic Compliance
GRI 103: Management Approach 2016
	103-1	Explanation of the material topic and its boundary	Compliance with Laws and Regulations, etc. (compliance)
	103-2	Management approach and its components	Compliance with Laws and Regulations, etc. (compliance)
	103-3	Evaluation of the management approach	－
GRI 419: Socioeconomic Compliance 2016
GRI 419: Socioeconomic Compliance 2016	419-1	Non-compliance with laws and regulations in the social and economic area	－