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GRI Standards / United Nations Global Compact (UNGC) principles Comparison Table

 
GRI Standards Indicator（*: Core performance indicator）ReferencesUNGC
principle
G102: General Disclosures
1. Organizational profile
102-1*Report the name of the organization.◆Fujitsu Group ProfilePDF-
102-2*Report the primary brands, products, and services◆Fujitsu Group ProfilePDF-
102-3*Report the location of the organization's headquarters.◆Fujitsu Group ProfilePDF-
102-4*Report the 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.◆Fujitsu Group ProfilePDF-
102-5*Report the nature of ownership and legal form.◆Corporate Governance
◆Fujitsu Group ProfilePDF
[Reference]WEB(Worldwide)		-
102-6*Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).◆Fujitsu Group ProfilePDF-
102-7*Report the scale of the organization, including: Total number of employees
  • ●Total number of operations
  • ●Net sales (for private sector organizations) or net revenues (for public sector organizations)
  • ●Total capitalization broken down in terms of debt and equity (for private sector organizations)
  • ●Quantity of products or services provided
◆Fujitsu Group ProfilePDF
◆Social Data
[Reference]Fujitsu Facts		-
102-8*Information on employees and other workers:
  • a.Report the number of employees by employment contract (permanent and temporary), by gender.
  • b.Report the number of employees by employment contract (permanent and temporary), by region.
  • c.Report the number of employees by employment type (full-time and part-time), by gender.
  • d.Report 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.Report any significant variations (such as seasonal variations in the tourism or agricultural industries).
  • f.Report an explanation of how the data have been compiled, including any assumptions made.
◆Fujitsu Group ProfilePDF
◆Social Data		-
102-9*Describe the organization's supply chain.◆Supply Chain-
102-10*Report any significant changes during the reporting period regarding the organization's size, structure, ownership, or its supply chain, including:
  • ●Changes in the location of, or changes in, operations, including facility openings, closings, and expansions
  • ●Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations)
  • ●Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination.
◆Sustainability Data Book Framework
◆Integrated Report Financial SectionPDF		-
102-11*Precautionary Principle or approach
  • ●Whether and how the organization applies the Precautionary Principle or approach
◆Fujitsu Way
◆United Nations Global Compact
◆Human Rights
◆Risk Management
◆Environmental Policy
◆Response to Environmental Risks
◆TCFD-Based Information Disclosure		-
102-12*External initiatives
  • ●A list of externally-developed economic, environmental and social charters, principles,or other initiatives to which the organization subscribes, or which it endorses..
◆United Nations Global Compact
◆Human Rights
◆Collaboration with External Parties		-
102-13*Membership of associations:
  • ●A list of the main memberships of industry or other associations, and national or international advocacy organizations.
◆United Nations Global Compact-
2. Strategy
102-14*Statement from senior decision-maker◆Message from the CEO-
102-15Key impacts, risks, and opportunities◆Risk Management
◆Medium/Long-term Environmental Vision
◆Response to Environmental Risks
◆TCFD-Based Information Disclosure		-
3. Ethics and integrity
102-16*Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.◆Fujitsu Way
◆Sustainability Management in the Fujitsu Group
◆Compliance		-
102-17Mechanisms for advice and concerns about ethics 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.
◆Compliance
◆Human Rights		-
4. Governance
102-18*Governance structure.◆Corporate Governance
◆Environmental Management System		-
102-19*Delegating authority
  • ●Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
◆Corporate Governance-
102-20Executive-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.
◆Corporate Governance-
102-21Consulting 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
◆Compliance		-
102-22Composition of the highest governance body and its committees by:
  • ●executive or non-executive
  • ●independence
  • ●tenure on the governance body
  • ●number of each individual’s other significant positions and commitments, and the nature of the commitments
  • ●gender
  • ●membership of under-represented social groups
  • ●competencies relating to economic, environmental, and social topics
  • ●stakeholder representation
◆Corporate Governance
◆Corporate Governance Report		-
102-23Chair 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
  • c.management and the reasons for this arrangement.
◆Corporate Governance
◆Corporate Governance Report		-
102-24Nominating 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
◆Corporate Governance Report		-
102-25Conflicts of interest
  • ●Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
  • ●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
◆Corporate Governance Report		-
102-26Role of highest governance body in setting purpose, values, and strategy
  • ●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.
◆Sustainability Management in the Fujitsu Group-
102-27Collective knowledge of highest governance body
  • ●Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.
◆Sustainability Management in the Fujitsu Group-
102-28Evaluating 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.
◆Sustainability Management in the Fujitsu Group
◆Corporate Governance
◆Corporate Governance Report		-
102-29Identifying 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.
◆Corporate Governance
◆Risk Management		-
102-30Effectiveness of risk management processes
  • ●Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics.
◆Corporate Governance
◆Risk Management		-
102-31Review of economic, environmental, and social topics
  • ●Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.
◆Risk Management-
102-32Highest governance body’s role in sustainability reporting
  • ●The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered.
◆Sustainability Management in the Fujitsu Group-
102-33Process for communicating critical concerns to the highest governance body.◆Corporate Governance
◆Risk Management		-
102-34Total number and nature of critical concerns that were communicated to the highest governance body. Mechanism (s) used to address and resolve critical concerns.--
102-35Remuneration policies
  • a.Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
    • ●Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;)
    • ●Sign-on bonuses or recruitment incentive payments;
    • ●Termination payments;
    • ●Clawbacks
    • ●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
◆Corporate Governance Report		-
102-36Process for determining remuneration
  • ●Process for determining remuneration. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management. Any other relationships that the remuneration consultants have with the organization.
◆Corporate Governance
◆Corporate Governance Report		-
102-37Stakeholders’ involvement in remuneration
  • ●How stakeholders’ views are sought and taken into account regarding remuneration. If applicable, the results of votes on remuneration policies and proposals.
◆Corporate Governance
◆Corporate Governance Report		-
102-38Annual total compensation ratio
  • ●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.
--
102-39Percentage increase in annual total compensation ratio
  • ●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*A list of stakeholder groups engaged by the organization◆Sustainability Management in the Fujitsu Group-
102-41*Percentage of total employees covered by collective bargaining agreements.◆Social Wellbeing1, 3
102-42*The basis for identifying and selecting stakeholders with whom to engage.◆Sustainability Management in the Fujitsu Group
◆Stakeholder Engagement		-
102-43*Approach to stakeholder engagement
  • ●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.
◆Stakeholder Engagement

<Customers, International Society, Local Community>
◆Working With Our Customers
◆Quality Initiatives
◆Community Activities

<Suppliers>
◆Supply Chain

<Employees>
◆Diversity, Equity & Inclusion
◆Human Rights
◆Social Wellbeing
◆Occupational Health and Safety
◆Health Wellbeing
◆Career & Growth Wellbeing		1～10
102-44*Key topics and concerns raised
  • ●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.
◆Stakeholder Engagement
◆Working With Our Customers		-
6. Reporting Practice
102-45*
  • a.List all entities included in the organization's consolidated financial statements or equivalent documents.
  • b.Report whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
◆Fujitsu Group ProfilePDF
◆Sustainability Data Book Framework
◆Integrated Report Financial SectionPDF		-
102-46*
  • a.Explain the process for defining the report content and the Aspect Boundaries.
  • b.Explain how the organization has implemented the Reporting Principles for Defining Report Content.
◆Sustainability Management in the Fujitsu Group-
102-47*List all the material Aspects identified in the process for defining report content.◆Sustainability Management in the Fujitsu Group
◆Materiality		-
102-48*The effect of any restatements of information given in previous reports, and the reasons for such restatements.◆Sustainability Data Book Framework-
102-49*Significant changes from previous reporting periods in the list of material topics and topic Boundaries.◆Sustainability Data Book Framework-
102-50*Reporting period for the information provided.◆Sustainability Data Book Framework-
102-51*If applicable, the date of the most recent previous report.◆Sustainability Data Book Framework-
102-52*Reporting cycle◆Sustainability Data Book Framework-
102-53*The contact point for questions regarding the report or its contents.◆Sustainability Data Book Framework-
102-54*Claims of reporting in accordance with the GRI Standards◆GRI Guideline/UNGC Principles Comparison Table
◆Independent Assurance ReportPDF		-
102-55*GRI content index
  • ●The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report
◆GRI Guideline/UNGC Principles Comparison Table
◆Independent Assurance ReportPDF		-
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.
◆Independent Assurance ReportPDF-
GRI 103: Management Approach
103-1*Explanation of the material topic and its Boundary◆Sustainability Management in the Fujitsu Group
◆Sustainability Data Book Framework		-
103-2The 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
◆Human Rights
◆Diversity, Equity & Inclusion
◆Career & Growth Wellbeing
◆Occupational Health and Safety
◆Community Activities
◆Supply Chain
◆Quality Initiatives
◆Environmental Policy
◆Medium/Long-term Environmental Vision
◆Environmental Management System		-
103-3An explanation of how the organization evaluates the management approach, including:
  • ●the mechanisms for evaluating the effectiveness of the management approach
  • ●the results of the evaluation of the management approach
  • ●any related adjustments to the management approach.
◆Career & Growth Wellbeing
◆Supply Chain
◆Environmental Management System		-
GRI 201: Economic Performance
201-1Direct economic value generated and distributed.--
201-2Financial implications and other risks and opportunities for the organization's activities due to climate change.◆Response to Environmental Risks
◆TCFD-Based Information Disclosure		7, 8, 9
201-3Coverage of the organization's defined benefit plan obligations.[Reference] Integrated Report Financial SectionPDF-
201-4Financial assistance received from government.--
GRI 202: Market Presence
202-1Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.--
202-2Proportion of senior management hired from the local community at significant locations of operation.--
GRI 203: Indirect Economic Impacts
203-1Development and impact of infrastructure investments and services supported.◆SDG-related Activities in Fujitsu
◆Community		8, 9
203-2Significant indirect economic impacts, including the extent of impacts.--
GRI 204: Procurement Practices
204-1Proportion of spending on local suppliers at significant locations of operation.--
GRI 205: Anti-corruption
205-1Total number and percentage of operations assessed for risks related to corruption and the significant risks identified.-10
205-2Communication and training on anti-corruption policies and procedures.◆Transforming Our Corporate Culture
◆Compliance		10
205-3Confirmed incidents of corruption and actions taken.--
GRI 206: Anti-competitive Behavior
206-1Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.--
GRI 207: Tax
207-1Approach to tax◆Compliance-
207-2Tax governance, control, and risk management◆Compliance-
207-3Stakeholder engagement and management of concerns related to tax◆Compliance-
207-4Country-by-country reporting--
GRI 301: Materials
301-1Materials used by weight or volume◆Material Balance-
301-2Recycled input materials used◆Material Balance-
301-3eclaimed products and their packaging materials◆Material Balance-
GRI 302: Energy
302-1Energy consumption within the organization◆Material Balance-
302-2Energy consumption outside of the organization◆Material Balance-
302-3Energy intensity◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites-
302-4Reduction of energy consumption◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites
◆Environmental Performance Data Calculation Standards		-
302-5Reductions in energy requirements of products and services◆Reduction of CO2 Emissions by Reducing Power Consumption When Using Products
◆Environmental Performance Data Calculation Standards		9
GRI 303: Water AND Efflurnts
303-1Interactions with water as a shared resource◆Material Balance
◆Reducing the Amount of Water Used		-
303-2Management of water discharge-related impacts--
303-3Water withdrawal◆Material Balance
◆Reducing the Amount of Water Used		-
303-4Water discharge--
303-5Water consumption◆Material Balance-
GRI 304: Biodiversity
304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas--
304-2Significant impacts of activities, products, and services on biodiversity--
304-3Habitats protected or restored◆Response to Environmental Risks-
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations--
GRI 305: Emissions
305-1Direct (Scope 1) GHG emissions◆Global Warming Prevention-
305-2Energy indirect (Scope 2) GHG emissions◆Global Warming Prevention-
305-3Other indirect (Scope 3) GHG emissions◆Global Warming Prevention-
305-4GHG emissions intensity◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites-
305-5Reduction of GHG emissions◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites-
305-6Emissions of ozone-depleting substances (ODS)--
305-7Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions◆Material Balance-
GRI 306: Effluents and Waste
306-1Waste generation and significant waste-related impacts◆Material Balance-
306-2Management of significant waste-related impacts◆Waste
◆Material Balance		-
306-3Waste generated◆Waste-
306-4Waste diverted from disposal◆Waste-
306-5Waste directed to disposal◆Waste-
GRI 307: Environmental Compliance
307-1Non-compliance with environmental laws and regulations◆Environmental Management Initiatives (Case Studies)-
GRI 308: Supplier Environmental Assessment
308-1New suppliers that were screened using environmental criteria--
308-2Negative environmental impacts in the supply chain and actions taken◆Activities to Reduce CO2 Emissions in the Upstream Portion of the Supply Chain-
GRI 401: Employment
401-1New employee hires and employee turnover◆Social Data
◆Social Wellbeing		-
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees◆Financial Wellbeing-
401-3Parental leave◆Social Data6
GRI 402: Labor/Management Relations
402-1Minimum notice periods regarding operational changes--
GRI 403: Occupational Health and Safety
403-1Occupational health and safety management system◆Occupational Health and Safety1
403-2Hazard identification, risk assessment, and incident investigation◆Social Data-
403-3Occupational health services◆Occupational Health and Safety
◆Risk Management		1
403-4Worker participation, consultation, and communication on occupational health and safety◆Occupational Health and Safety-
403-5Worker training on occupational health and safety--
403-6Promotion of worker health◆Health Wellbeing-
403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationships--
403-8Workers covered by an occupational health and safety management system--
403-9Work-related injuries◆Occupational Health and Safety
◆Health Wellbeing
◆Social Data		-
403-10Work-related ill health◆Occupational Health and Safety
◆Health Wellbeing
◆Social Data		-
GRI 404: Training and Education
404-1Average hours of training per year per employee◆Career & Growth Wellbeing-
404-2Programs for upgrading employee skills and transition assistance programs◆Career & Growth Wellbeing6
404-3Percentage of employees receiving regular performance and career development reviews--
GRI 405: Diversity and Equal Opportunity
405-1Diversity of governance bodies and employee.◆Social Data1, 6
405-2Ratio of basic salary and remuneration of women to men--
GRI 406: Non-discrimination
406-1Incidents of discrimination and corrective actions taken--
GRI 407: Freedom of Association and Collective Bargaining
407-1Operations and suppliers in which the freedom of association and collective bargaining may be at risk◆Supply Chain
◆Compliance		-
GRI 408: Child Labor
408-1Operations and suppliers at significant risk for incidents of child labor◆Supply Chain
◆Compliance		-
GRI 409: Forced or Compulsory Labor
409-1Operations and suppliers at significant risk for incidents of forced or compulsory labor◆Supply Chain
◆Compliance		-
GRI 410: Security Practices
410-1Security personnel trained in human rights policies or procedures--
GRI 411: Rights of Indigenous Peoples
411-1Incidents of violations involving rights of indigenous peoples--
GRI 412: Human Rights Assessment
412-1Operations that have been subject to human rights reviews or impact assessments◆Human Rights-
412-2Employee training on human rights policies or procedures◆Transforming Our Corporate Culture
◆Human Rights		1
412-3Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening--
GRI 413: Local Communities
413-1Operations with local community engagement, impact assessments, and development programs-8
413-2Operations with significant actual and potential negative impacts on local communities-7, 8
GRI 414: Supplier Social Assessment
414-1New suppliers that were screened using social criteria◆Supply Chain-
414-2Negative social impacts in the supply chain and actions taken--
GRI 415: Public Policy
415-1Political contributions--
GRI 416: Customer Health and Safety
416-1Assessment of the health and safety impacts of product and service categories.◆Quality Initiatives
◆Supply Chain		9
416-2Incidents of non-compliance concerning product and service information and labeling◆Quality Initiatives-
GRI 417: Marketing and Labeling
417-1Requirements for product and service information and labeling--
417-2Incidents of non-compliance concerning product and service information and labeling◆Quality Initiatives-
417-3Incidents of non-compliance concerning marketing communications◆Working With Our Customers-
GRI 418: Customer Privacy
418-1Substantiated complaints concerning breeches of customer privacy and losses of customer data◆Information Security-
GRI 419: Socioeconomic Compliance
419-1Non-compliance with laws and regulations in the social and economic area◆Compliance-

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