GRI Content Index

Nissha Group CSR Report 2017 conforms to the core option of the GRI Sustainability Reporting Standards.
The comparison table of GRI Standards and Nissha reporting are given below.
GRI Content Index Disclosure Location in CSR Report Pages on PDF
General Disclosures
1. Organizational profile
GRI 102:General Disclosures 2016 102-1 Name of the organization a. Name of the organization. Company Outline 103-104
102-2 Activities, brands, products, and services a. A description of the organization’s activities.
b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
What's Nissha? 106-112
102-3 Location of headquarters a. Location of the organization’s headquarters. Company Outline 103-104
102-4 Location of operations a. 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. Nissha Group 103-104
102-5 Ownership and legal form a. Nature of ownership and legal form. Company Outline 103-104
102-6 Markets served a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served;
iii. types of customers and beneficiaries.
What's Nissha? 106-112
102-7 Scale of the organization a. 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.
Company Outline
What's Nissha?
103-104
106-112
102-8 Information on employees and other workers a. Total number of employees by employment contract (permanent and temporary), by gender.
b. Total number of employees by employment contract (permanent and temporary), by region.
c. Total number of employees by employment type (full-time and part-time), by gender.
d. 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.
e. 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).
f. An explanation of how the data have been compiled, including any assumptions made.
Respect for Diversity>Composition of "Nissha People" 40-42
 
102-9 Supply chain a. 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. Partnership with Our Suppliers>Expansion of Our Supply Chain
* We are considering disclosure of our supply chain for Life Innovation business.
87



 
102-10 Significant changes to the organization and its supply chain a. 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.
Environmental Impact as a Result of Business Operations
Editorial Policy
64-65


103-105
102-11 Precautionary Principle or approach a. Whether and how the organization applies the Precautionary Principle or approach. Corporate Governance>Risk Management
Environmental Policy and Management Structures>Continuous Improvements in the Environmental Management System (EMS)
25-26


59-60





 
102-12 External initiatives a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses. CEO Message
Nissha Group’s CSR>United Nations Global Compact
2-3
12
 
102-13 Membership of associations a. A list of the main memberships of industry or other associations, and national or international advocacy organizations. Along with Local Communities>Membership in Community Organizations 102


 
2. Strategy
  102-14 Statement from senior decision-maker a. 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. CEO Message 2-3
  102-15 Key impacts, risks, and opportunities a. A description of key impacts, risks, and opportunities. CEO Message
Nissha Group’s CSR>Materiality
2-3
6-8
3. Ethics and integrity
  102-16 Values, principles, standards, and norms of behavior a. A description of the organization’s values, principles, standards, and norms of behavior. Nissha Group’s CSR>Approach to CSR 4
  102-17 Mechanisms for advice and concerns about ethics a. 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.
Human Rights>Hotline 33
4. Governance
  102-18 Governance structure a. Governance structure of the organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics.
Corporate Governance>Overview of Corporate Governance
Nissha Group’s CSR>CSR Management
16-27



5
  102-19 Delegating authority a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees. Nissha Group’s CSR>CSR Management 5
  102-20 Executive-level responsibility for economic, environmental, and social topics a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
b. Whether post holders report directly to the highest governance body.
Nissha Group’s CSR>CSR Management 5
  102-21 Consulting stakeholders on economic, environmental, and social topics a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
Corporate Governance>Overview of Corporate Governance
Nissha Group’s CSR>CSR Management
Human Rights>Freedom of Association and Collective Bargaining, Relationship with Labor Union
5



16-27

35



 
  102-22 Composition of the highest governance body and its committees a. 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.
Corporate Governance>Overview of Corporate Governance
Respect for Diversity>Composition of "Nissha People"
16-27



40-42
 
  102-23 Chair of the highest governance body a. Whether the chair of the highest governance body is also an executive officer in the organization.
b. If the chair is also an executive officer, describe his or her function within the organization’s management and the reasons for this arrangement.
Corporate Governance>Overview of Corporate Governance>Role of the Board of Directors 19


 
  102-24 Nominating and selecting the highest governance body a. Nomination and selection processes for the highest governance body and its committees.
b. 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.
Corporate Governance>Overview of Corporate Governance 16-27

 
  102-25 Conflicts of interest a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
b. 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.
Corporate Governance>Overview of Corporate Governance>Role of the Board of Directors 19


 
  102-26 Role of highest governance body in setting purpose, values, and strategy a. 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. Nissha Group’s CSR>Approach to CSR
Nissha Group’s CSR>CSR Management
Corporate Governance>Internal Control System
4

5

23-25
 
  102-27 Collective knowledge of highest governance body a. Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.    
  102-28 Evaluating the highest governance body’s performance a. Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics.
b. Whether such evaluation is independent or not, and its frequency.
c. Whether such evaluation is a self-assessment.
d. 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.
   
  102-29 Identifying and managing economic, environmental, and social impacts a. 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.
b. 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.
Nissha Group’s CSR>Approach to CSR
Nissha Group’s CSR>CSR Management
Corporate Governance>Internal Control System
4

5

23-25
 
  102-30 Effectiveness of risk management processes a. Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics. Nissha Group’s CSR>Approach to CSR
Nissha Group’s CSR>CSR Management
Corporate Governance>Internal Control System
4

5

23-25
 
  102-31 Review of economic, environmental, and social topics a. Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities. Nissha Group’s CSR>Approach to CSR
Nissha Group’s CSR>CSR Management
Corporate Governance>Internal Control System
4

5

23-25
 
  102-32 Highest governance body’s role in sustainability reporting a. The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered. Nissha Group’s CSR>Materiality 6-8
  102-33 Communicating critical concerns a. Process for communicating critical concerns to the highest governance body. Nissha Group’s CSR>Approach to CSR
Nissha Group’s CSR>CSR Management
Corporate Governance>Internal Control System
4

5

23-25
 
  102-34 Nature and total number of critical concerns a. Total number and nature of critical concerns that were communicated to the highest governance body.
b. Mechanism(s) used to address and resolve critical concerns.
Nissha Group’s CSR>CSR Management 5
  102-35 Remuneration policies a. 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.
b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.
Corporate Governance>Overview of Corporate Governance>Nomination and Remuneration Committee, Policy on Determining Remuneration of Directors, Members of the Board and Audit and Supervisory Board Members 19-21










 
  102-36 Process for determining remuneration a. Process for determining remuneration.
b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
c. Any other relationships that the remuneration consultants have with the organization.
Corporate Governance>Overview of Corporate Governance>Nomination and Remuneration Committee, Policy on Determining Remuneration of Directors, Members of the Board and Audit and Supervisory Board Members 19-21










 
  102-37 Stakeholders’ involvement in remuneration a. How stakeholders’ views are sought and taken into account regarding remuneration.
b. If applicable, the results of votes on remuneration policies and proposals.
   
  102-38 Annual total compensation ratio a. 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.    
  102-39 Percentage increase in annual total compensation ratio a. 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.    
5. Stakeholder engagement
  102-40 List of stakeholder groups a. A list of stakeholder groups engaged by the organization. Nissha Group’s CSR>Nissha Group’s Stakeholders 8-11
  102-41 Collective bargaining agreements a. Percentage of total employees covered by collective bargaining agreements. Human Rights>Relationship with Labor Union 35
 
  102-42 Identifying and selecting stakeholders a. The basis for identifying and selecting stakeholders with whom to engage. Nissha Group’s CSR>Nissha Group’s Stakeholders 8-11
  102-43 Approach to stakeholder engagement a. 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. Nissha Group’s CSR>Nissha Group’s Stakeholders 8-11
  102-44 Key topics and concerns raised a. 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.
Nissha Group’s CSR>Nissha Group’s Stakeholders
Partnership with Our Suppliers>CSR Supplier Audits
Human Rights>Building and Operation of a Management System, Freedom of Association and Collective Bargaining
8-11

88-89


33-34




 
6. Reporting practice
  102-45 Entities included in the consolidated financial statements a. A list of all entities included in the organization’s consolidated financial statements or equivalent documents.
b. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
Editorial Policy>Scope of Reporting
Nissha Group
113

103-104
  102-46 Defining report content and topic Boundaries a. An explanation of the process for defining the report content and the topic Boundaries.
b. An explanation of how the organization has implemented the Reporting Principles for defining report content.
Nissha Group’s CSR>Materiality 6-8
  102-47 List of material topics a. A list of the material topics identified in the process for defining report content. Nissha Group’s CSR>Materiality 6-8
  102-48 Restatements of information a. The effect of any restatements of information given in previous reports, and the reasons for such restatements. Safety and Health>Occurrence of Work-related Accidents
Prevention of Further Global Warming>Status of CO2 Emissions at Nissha Group
54


66-68

 
  102-49 Changes in reporting a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries. Editorial Policy>Variations in Scope of Reporting 114-115
 
  102-50 Reporting period a. Reporting period for the information provided. Editorial Policy>Period Covered 113
  102-51 Date of most recent report a. If applicable, the date of the most recent previous report. Editorial Policy>Period Covered 113
  102-52 Reporting cycle a. Reporting cycle. Editorial Policy>Period Covered 113
  102-53 Contact point for questions regarding the report a. The contact point for questions regarding the report or its contents. Editorial Policy>Publishing Division and Contact for Inquiries 114-115

 
  102-54 Claims of reporting in accordance with the GRI Standards a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
i. ‘This report has been prepared in accordance with the GRI Standards: Core option’;
ii. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.
GRI Content Index
Editorial Policy
116-155
103-105
  102-55 GRI content index a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
b. 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 Content Index 116-155
  102-56 External assurance a. A description of the organization’s policy and current practice with regard to seeking external assurance for the report.
b. 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.
Assurance has not been sought for the sustainability report.  
Material topics
Economic
Economic Performance
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
Distribution of Added Value to Stakeholders 30
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:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;
v. the costs of actions taken to manage the risk or opportunity.
   
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.
b. If a separate fund exists to pay the plan’s pension liabilities:
i. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them;
ii. the basis on which that estimate has been arrived at;
iii. when that estimate was made.
c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any,
by which the employer hopes to achieve full coverage.
d. Percentage of salary contributed by employee or employer.
e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.
   
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:
i. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of grant;
iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any operation.
b. The information in 201-4-a by country.
c. Whether, and the extent to which, any government is present in the shareholding structure.
   
Market Presence
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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.
b. When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.
c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
d. The definition used for ‘significant locations of operation’.
   
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.
b. The definition used for ‘senior management’.
c. The organization’s geographical definition of ‘local’.
d. The definition used for ‘significant locations of operation’.
Respect for Diversity>Composition of "Nissha People" 40-42
 
Indirect Economic Impacts
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
GRI 203:Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported a. Extent of development of significant infrastructure investments and services supported.
b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.
   
203-2 Significant indirect economic impacts a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
   
Procurement Practices
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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).
b. The organization’s geographical definition of ‘local’.
c. The definition used for ‘significant locations of operation’.
   
Anti-corruption *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Corporate Ethics and Compliance>Guideline of the Corporate Ethics and Compliance, Promotion Structure and Initiatives
Initiatives Related to Anti-corruption
5

6-8

33

28-29






92
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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.
b. Significant risks related to corruption identified through the risk assessment.
   
205-2 Communication and training about anti-corruption policies and procedures a. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region.
b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
c. Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
Initiatives Related to Anti-corruption
Corporate Ethics and Compliance>Promotion Structure and Initiatives
92

28-29

 
205-3 Confirmed incidents of corruption and actions taken a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
   
Anti-competitive Behavior
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Corporate Ethics and Compliance>Guideline of the Corporate Ethics and Compliance, Promotion Structure and Initiatives
5

6-8

33

28-29




 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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.
b. Main outcomes of completed legal actions, including any decisions or judgments.
   
Environmental
Materials
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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:
i. non-renewable materials used;
ii. renewable materials used.
Environmental Impact as a Result of Business Operations 64-65
 
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.
b. How the data for this disclosure have been collected.
   
Energy *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Environmental Policy and Management Structures
Environmental Objectives and Status of Achievement
5

6-8

33

58-60


61-63
 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
Environmental Impact as a Result of Business Operations
Prevention of Further Global Warming
64-65


66-69
302-2 Energy consumption outside of the organization a. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.
   
302-3 Energy intensity a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.
Prevention of Further Global Warming 66-69
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.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
   
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.
b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
c. Standards, methodologies, assumptions, and/or calculation tools used.
   
Water
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Environmental Policy and Management Structures
5

6-8

33

58-60
 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 303:Water 2016 303-1 Water withdrawal by source a. Total volume of water withdrawn, with a breakdown by the following sources:
i. Surface water, including water from wetlands, rivers, lakes, and oceans;
ii. Ground water;
iii. Rainwater collected directly and stored by the organization;
iv. Waste water from another organization;
v. Municipal water supplies or other public or private water utilities.
b. Standards, methodologies, and assumptions used.
Environmental Impact as a Result of Business Operations 64-65
 
303-2 Water sources significantly affected by withdrawal of water a. Total number of water sources significantly affected by withdrawal by type:
i. Size of the water source;
ii. Whether the source is designated as a nationally or internationally protected area;
iii. Biodiversity value (such as species diversity and endemism, and total number of protected species);
iv. Value or importance of the water source to local communities and indigenous peoples.
b. Standards, methodologies, and assumptions used.
   
303-3 Water recycled and reused a. Total volume of water recycled and reused by the organization.
b. Total volume of water recycled and reused as a percentage of the total water withdrawal as specified in Disclosure 303-1.
c. Standards, methodologies, and assumptions used.
   
Biodiversity
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to 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 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:
i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the organization;
iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
iv. Type of operation (office, manufacturing or production, or extractive);
v. Size of operational site in km2 (or another unit, if appropriate);
vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).
   
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:
i. Construction or use of manufacturing plants, mines, and transport infrastructure;
ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
iii. Introduction of invasive species, pests, and pathogens;
iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
b. Significant direct and indirect positive and negative impacts with reference to the following:
i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.
   
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.
b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.
   
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:
i. Critically endangered
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
   
Emissions *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Nissha Group’s CSR>Nissha Group’s Stakeholders>External Assessment
Human Rights>Hotline
Environmental Policy and Management Structures
Environmental Objectives and Status of Achievement
5

6-8

10-11



33

58-60


61-63
 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 305:Emissions 2016 305-1 Direct (Scope 1) GHG emissions a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Environmental Impact as a Result of Business Operations
Prevention of Further Global Warming
64-65


66-69
305-2 Energy indirect (Scope 2) GHG emissions a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-3 Other indirect (Scope 3) GHG emissions The reporting organization shall report the following information:
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Prevention of Further Global Warming>Initiative in Scope 3 Management 69

 
305-4 GHG emissions intensity a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
Prevention of Further Global Warming 66-69
305-5 Reduction of GHG emissions a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
Prevention of Further Global Warming>Status of CO2 Emissions at Nissha Group 66-68

 
305-6 Emissions of ozone-depleting substances (ODS) a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
b. Substances included in the calculation.
c. Source of the emission factors used.
d. Standards, methodologies, assumptions, and/or calculation tools used.
   
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:
i. NOX
ii. SOX
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.
   
Effluents and Waste *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Nissha Group’s CSR>Nissha Group’s Stakeholders>External Assessment
Human Rights>Hotline
Environmental Policy and Management Structures
Environmental Objectives and Status of Achievement
5

6-8

10-11



33

58-60


61-63
 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 306:Effluents and Waste 2016 306-1 Water discharge by quality and destination a. Total volume of planned and unplanned water discharges by:
i. destination;
ii. quality of the water, including treatment method;
iii. whether the water was reused by another organization.
b. Standards, methodologies, and assumptions used.
Environmental Impact as a Result of Business Operations 64-65
 
306-2 Waste by type and disposal method a. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
c. How the waste disposal method has been determined:
i. Disposed of directly by the organization, or otherwise directly confirmed
ii. Information provided by the waste disposal contractor
iii. Organizational defaults of the waste disposal contractor
Environmental Impact as a Result of Business Operations
Status of Waste Generation at Bases
64-65


76-78
306-3 Significant spills a. Total number and total volume of recorded significant spills.
b. The following additional information for each spill that was reported in the organization’s financial statements:
i. Location of spill;
ii. Volume of spill;
iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or water surfaces), spills of wastes (soil or water surfaces), spills of chemicals (mostly soil or water surfaces), and other (to be specified by the organization).
c. Impacts of significant spills.
   
306-4 Transport of hazardous waste a. Total weight for each of the following:
i. Hazardous waste transported
ii. Hazardous waste imported
iii. Hazardous waste exported
iv. Hazardous waste treated
b. Percentage of hazardous waste shipped internationally.
c. Standards, methodologies, and assumptions used.
   
306-5 Water bodies affected by water discharges and/or runoff a. Water bodies and related habitats that are significantly affected by water discharges and/or runoff, including information on:
i. the size of the water body and related habitat;
ii. whether the water body and related habitat is designated as a nationally or internationally protected area;
iii. the biodiversity value, such as total number of protected species.
   
Environmental Compliance
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Corporate Ethics and Compliance>Guideline of the Corporate Ethics and Compliance, Promotion Structure and Initiatives
Human Rights>Hotline
Environmental Policy and Management Structures
5

6-8

28-29






33

58-60
 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 307:Environmental Compliance 2016 307-1 Non-compliance with environmental laws and regulations a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
Environmental Objectives and Status of Achievement 61-63
 
Supplier Environmental Assessment *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Environmental Policy and Management Structures
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits
5

6-8

33

58-60


86-89

 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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. Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits 86-89

 
308-2 Negative environmental impacts in the supply chain and actions taken a. Number of suppliers assessed for environmental impacts.
b. Number of suppliers identified as having significant actual and potential negative environmental impacts.
c. Significant actual and potential negative environmental impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits 86-89

 
Social
Employment *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Building and Operation of a Management System
Respect for Diversity>Enhancement of Systems and Communication Tools
5

6-8

33



44

 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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.
b. Total number and rate of employee turnover 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 part-time 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:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.
b. The definition used for ‘significant locations of operation’.
   
401-3 Parental leave a. Total number of employees that were entitled to parental leave, by gender.
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.
Support for Diverse Work Styles>Status of Major Long-term Leave and Time Taken Off from Work
*We are considering future disclosure of overseas situation and efforts.
48-50




 
Labor/Management Relations
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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.
b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.
Human Rights>Relationship with Labor Union 35
 
Occupational Health and Safety *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Nissha Group’s CSR>Nissha Group’s Stakeholders>External Assessment
Human Rights>Hotline
Human Resources Development>Safety and Health>Occupational Safety and Health Policy / Safety and Health Objectives, Safety and Health Management System / Safety and Health Subcommittee
The Environment>Environmental Policy and Management Structures
5

6-8

10-11



33

52-53









58-60

 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 403:Occupational Health and Safety 2016 403-1 Workers representation in formal joint management–worker health and safety committees a. The level at which each formal joint management-worker health and safety committee typically operates within the organization.
b. Percentage of workers whose work, or workplace, is controlled by the organization, that are represented by formal joint management-worker health and safety committees.
Safety and Health>Safety and Health Management System / Safety and Health Subcommittee
Human Rights>Relationship with Labor Union
52-53




35
 
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities a. Types of injury, injury rate (IR), occupational disease rate (ODR), lost day rate (LDR), absentee rate (AR), and work-related fatalities, for all employees, with a breakdown by:
i. region;
ii. gender.
b. Types of injury, injury rate (IR), and work-related fatalities, for all workers (excluding employees) whose work, or workplace, is controlled by the organization, with a breakdown by:
i. region;
ii. gender.
c. The system of rules applied in recording and reporting accident statistics.
Safety and Health>Occurrence of Work-related Accidents, Occurrence of Work-related Accidents 54


 
403-3 Workers with high incidence or high risk of diseases related to their occupation a. Whether there are workers whose work, or workplace, is controlled by the organization, involved in occupational activities who have a high incidence or high risk of specific diseases.    
403-4 Health and safety topics covered in formal agreements with trade unions a. Whether formal agreements (either local or global) with trade unions cover health and safety.
b. If so, the extent, as a percentage, to which various health and safety topics are covered by these agreements.
   
Training and Education *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Building and Operation of a Management System
Human Resources Development>Human Resources Development Policy, Approach to Human Resources Development
5

6-8

33



37-38




 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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:
i. gender;
ii. employee category.
Human Resources Development>Training Programs in Fiscal Year 2017 39

 
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.
b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
   
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. Human Rights>Fair Evaluation and Treatment 34
 
Diversity and Equal Opportunity *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Building and Operation of a Management System
Human Resources Development>Programs to Promote Diversity
Respect for Diversity
5

6-8

33



39



40-45
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
 
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:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
Respect for Diversity>Composition of "Nissha People"
40-42

 
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.
b. The definition used for ‘significant locations of operation’.
Human Rights>Wage Management 34
Non-discrimination *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Basic Policy on Labor and Human Rights, Building and Operation of a Management System
5

6-8

32-33




 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
Not applicable  
Freedom of Association and Collective Bargaining
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.
Human Rights>Freedom of Association and Collective Bargaining
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits
34



86-89

 
Child Labor
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Human Rights>Basic Policy on Labor and Human Rights, Building and Operation of a Management System
5

6-8

33

32-33



 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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:
i. child labor;
ii. young workers exposed to hazardous work.
b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.
Human Rights>Basic Policy on Labor and Human Rights
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits
32


86-89

 
Forced or Compulsory Labor *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Basic Policy on Labor and Human Rights, Building and Operation of a Management System
5

6-8

32-33



 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.
Human Rights>Basic Policy on Labor and Human Rights
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits
32


86-89

 
Security Practices
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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.
b. Whether training requirements also apply to third-party organizations providing security personnel.
   
Rights of Indigenous Peoples
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
   
Human Rights Assessment
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Building and Operation of a Management System
5

6-8

33


 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 412:Human Rights Assessment 2016 412-1 Operations that have been subject to human rights reviews or impact assessments a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country. Human Rights>Building and Operation of a Management System 33

 
412-2 Employee training on human rights policies or procedures a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.
   
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
b. The definition used for ‘significant investment agreements’.
   
Local Communities
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities’ needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include vulnerable groups;
vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes.
   
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:
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations.
   
Supplier Social Assessment *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits
5

6-8

33

86-89

 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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. Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits 86-89

 
414-2 Negative social impacts in the supply chain and actions taken a. Number of suppliers assessed for social impacts.
b. Number of suppliers identified as having significant actual and potential negative social impacts.
c. Significant actual and potential negative social impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
Partnership with Our Suppliers>Basic Purchasing Policy, CSR Supplier Audits 86-89

 
Public Policy
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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.
b. If applicable, how the monetary value of in-kind contributions was estimated.
   
Customer Health and Safety
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Nissha Group’s CSR>Nissha Group’s Stakeholders>External Assessment
Human Rights>Hotline
Corporate Ethics and Compliance>Guideline of the Corporate Ethics and Compliance, Promotion Structure and Initiatives
Consumer Issues>Quality Slogan, Quality and Safety of Products
5

6-8

10-11



33

28-29






96-97

 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
Consumer Issues>Quality and Safety of Products 97
 
Marketing and Labeling
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
   
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
   
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
   
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:
i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might produce an environmental or social impact;
iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
   
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:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
   
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:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
   
Customer Privacy *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Initiatives Related to Information Security
Nissha Group’s CSR>Nissha Group’s Stakeholders>External Assessment
The Environment>Waste Management>Risk Management Related to Waste and Waste Converted in Valuable Resources
5

6-8

33

80-81

10-11




71


 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
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:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.
No complaint has been reported.  
Socioeconomic Compliance *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
Corporate Ethics and Compliance>Guideline of the Corporate Ethics and Compliance, Promotion Structure and Initiatives
5

6-8

33

28-29





 
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
GRI 419:Socioeconomic Compliance 2016 419-1 Non-compliance with laws and regulations in the social and economic area a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
c. The context against which significant fines and non-monetary sanctions were incurred.
Consumer Issues>Quality and Safety of Products 97
 
Material topics specific in Nissha
Grievance Mechanisms *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline, Relationship with Labor Union
Corporate Ethics and Compliance
5

6-8

33-35


28-29
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
Index       Human Rights>Hotline 33
Transport *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Nissha Group’s CSR>Materiality
Editorial Policy
6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
5

6-8

33
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
Index          
Business Continuity Plan *
GRI 103:Management Approach 2016 103-1 Explanation of the material topic and its Boundary a. An explanation of why the topic is material.
b. 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.
c. Any specific limitation regarding the topic Boundary.
Prevention of Further Global Warming>Initiative in Scope 3 Management
Nissha Group’s CSR>Materiality
Editorial Policy
69



6-8

103-105
103-2 The management approach and its components a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
Nissha Group’s CSR>CSR Management
Nissha Group’s CSR>Materiality
Human Rights>Hotline
5

6-8

33
103-3 Evaluation of the management approach a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
Nissha Group’s CSR>CSR Management 5
Index       Corporate Governance>Risk Management 25-26
 

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