GRI Standards Comparison Table
Common standard
| Description location | ||
|---|---|---|
| GRI 2: General Disclosure 2021 | ||
| 1. Organization and reporting practices | ||
| 2-1 | Organization details |
Company Profile Stock Data |
| 2-2 | Entities covered by an organization's sustainability report | Editorial policy |
| 2-3 | Reporting period, reporting frequency, contact information | Editorial policy |
| 2-4 | Information correction/correction description | No applicable cases |
| 2-5 | External guarantee | |
| 2.Activities and workers | ||
| 2-6 | Activities, value chains and other business relationships |
Sustainable procurement Partnership |
| 2-7 | Employee | ESG data Employment status |
| 2-8 | Workers other than employees | |
| 3.Governance | ||
| 2-9 | Governance structure and composition | Corporate governance Governance |
| 2-10 | Nomination and selection in the highest governance body | Corporate governance Basic approach |
| 2-11 | Chair of the highest governance body | Corporate governance Governance |
| 2-12 | The role of the highest governance body in overseeing impact management | Corporate governance Governance |
| 2-13 | Transferring responsibility for impact management | Corporate governance Governance |
| 2-14 | The role of the highest governance body in sustainability reporting | Sustainability policy/promotion system |
| 2-15 | Conflict of interest | |
| 2-16 | Communicate important concerns | |
| 2-17 | Collective knowledge of the highest governance body | Corporate governance Nomination/training of director/ Audit & Supervisory Board Member |
| 2-18 | Highest governance body performance evaluation | Corporate governance Evaluation of the effectiveness of the board of directors |
| 2-19 | Compensation policy | Corporate governance Executive compensation |
| 2-20 | Remuneration determination process | Corporate governance Executive compensation |
| 2-21 | Percentage of annual total remuneration | |
| 4.Strategies, policies and practices | ||
| 2-22 | STATEMENT ON STRATEGIES FOR SUSTAINABLE DEVELOPMENT | Message from the President |
| 2-23 | Policy statement | Sustainability policy/promotion system |
| 2-24 | Putting the policy statement into practice | Idemitsu Group's materiality (key challenges) |
| 2-25 | Negative impact remediation process |
Quality control/quality assurance Stakeholder engagement |
| 2-26 | Mechanisms for seeking advice and raising concerns | Compliance Establishment of a consultation desk |
| 2-27 | Legal compliance | Compliance |
| 2-28 | Organizations eligible for membership | |
| 5.Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Stakeholder engagement |
| 2-30 | Collective agreement | Human rights |
| GRI 3: Material items 2021 | ||
| 3-1 | Material Item Identification Process | Idemitsu Group's materiality (key challenges) |
| 3-2 | List of material items | Idemitsu Group's materiality (key challenges) |
| 3-3 | Management of material items | Idemitsu Group's materiality (key challenges) |
Standard by item
| Description location | ||
|---|---|---|
| Economy | ||
| GRI201: Economic Performance 2016 | ||
| 201-1 | Direct economic value created and distributed | |
| 201-2 | Financial impacts and other risks and opportunities arising from climate change; | Carbon neutrality/climate change action |
| 201-3 | Defined benefit pension plan contributions and other retirement benefits plans | |
| 201-4 | Financial support received from the government | |
| GRI 202: Regional Economic Presence 2016 | ||
| 202-1 | Ratio of standard entry salary to regional minimum wage (by gender) | |
| 202-2 | Percentage of senior management hired from local communities | |
| GRI203: Indirect economic impact 2016 | ||
| 203-1 | Infrastructure investment reporting and support services | Corporate citizenship activities |
| 203-2 | Significant indirect economic impact | |
| GRI204: Procurement practices 2016 | ||
| 204-1 | Percentage of spending on local suppliers | |
| GRI205: Anti-corruption | ||
| 205-1 | Businesses conducting risk assessments related to corruption | Compliance |
| 205-2 | Communication and training on anti-corruption policies and procedures | Compliance |
| 205-3 | Confirmed cases of corruption and measures taken | Compliance Bribery/Corruption Prevention ESG Data Compliance |
| GRI206: Anti-competitive conduct 2016 | ||
| 206-1 | Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices | Compliance Prevention of anti-competitive behavior |
| GRI207: Tax 2019 | ||
| 207-1 | Approach to tax | Tax strategy |
| 207-2 | Tax governance, administration and risk management | Tax strategy |
| 207-3 | Tax stakeholder engagement and addressing concerns | Tax strategy |
| 207-4 | Country report | Tax strategy |
| Environment | ||
| GRI301: Raw materials 2016 | ||
| 301-1 | Weight or volume of raw materials used | |
| 301-2 | Recycled materials used | |
| 301-3 | Recycled products and packaging | |
| GRI302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | ESG data Energy consumption |
| 302-2 | Energy consumption outside the organization | |
| 302-3 | Energy intensity | ESG data Energy consumption |
| 302-4 | Reduce energy consumption | |
| 302-5 | Reducing the energy requirements of products and services | |
| GRI303: Water and wastewater 2018 | ||
| 303-1 | Interactions with water as a shared Resources | Water Resources |
| 303-2 | Management of impacts related to wastewater | Water Resources |
| 303-3 | Water intake | ESG data Water Resources intake/discharge volume |
| 303-4 | Drainage | ESG data Water Resources intake/discharge volume |
| 303-5 | Water consumption | ESG data Water Resources intake/discharge volume |
| GRI304: Biodiversity 2016 | ||
| 304-1 | Business sites owned, leased, or managed in protected areas, non-protected areas with high biodiversity value, or areas adjacent to them. | Biodiversity |
| 304-2 | Significant impact of activities, products and services on biodiversity | Biodiversity |
| 304-3 | Habitat protection and restoration | Biodiversity |
| 304-4 | Species on the IUCN Red List and the National Conservation Species List living in areas affected by the project | Biodiversity |
| GRI305: Emissions to the atmosphere 2016 | ||
| 305-1 | Direct greenhouse gas (GHG) emissions (Scope 1) | ESG data GHG emissions by scope |
| 305-2 | Indirect greenhouse gas (GHG) emissions (Scope 2) | ESG data GHG emissions by scope |
| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | ESG data GHG emissions by scope |
| 305-4 | Greenhouse gas (GHG) emissions intensity | ESG data GHG emissions by scope |
| 305-5 | Reducing greenhouse gas (GHG) emissions sources | ESG data Changes in CO2 reduction rate |
| 305-6 | Emissions of ozone depleting substances (ODS) | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant atmospheric emissions | ESG data Air pollutant emissions |
| GRI306: Wastewater and Waste 2020 | ||
| 306-1 | Significant waste generation and waste-related impacts | Waste/chemical substances/pollution prevention |
| 306-2 | Managing significant waste-related impacts | Waste/chemical substances/pollution prevention |
| 306-3 | Waste generated | ESG data Waste, hazardous waste, non-hazardous waste |
| 306-4 | Waste not disposed of | ESG data Waste, hazardous waste, non-hazardous waste |
| 306-5 | Disposed of waste | ESG data Waste, hazardous waste, non-hazardous waste |
| GRI307: Environmental Compliance 2016 | ||
| 307-1 | Violation of environmental laws and regulations | Environmental management Environmental compliance ESG data Number of environmental accidents |
| GRI308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers selected based on environmental standards | |
| 308-2 | Negative environmental impact in the supply chain and measures taken | |
| Society | ||
| GRI401: Employment 2016 | ||
| 401-1 | Total number of new hires and turnover of employees | Expanding DE&I Employment status, recruitment status ESG data Employment status, recruitment status |
| 401-2 | Allowances provided as standard to regular employees but not to non-regular employees | System to support the success of diverse employees |
| 401-3 | Childcare leave | Systems that support the success of diverse employees ESG data Number of users of the work-life balance system |
| GRI402: Labor-Management Relations 2016 | ||
| 402-1 | Minimum notice period for business changes | |
| GRI403: Occupational Safety and Health 2016 | ||
| 403-1 | Occupational safety and health management system | Occupational safety |
| 403-2 | Hazard identification, risk assessment, accident investigation | Occupational safety |
| 403-3 | Occupational health services | Health management |
| 403-4 | Worker participation, consultation and communication in occupational safety and health | Occupational safety |
| 403-5 | Worker training on occupational safety and health | Occupational safety |
| 403-6 | Improving worker health | Health management |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked to business relationships | Occupational safety |
| 403-8 | Workers covered by the occupational safety and health management system | Occupational safety |
| 403-9 | Work-related injuries | ESG data Labor accident record, number of safety-related accidents |
| 403-10 | Work-related illnesses and poor health | ESG data Labor accident record, number of safety-related accidents |
| GRI404: Training and Education 2016 | ||
| 404-1 | Average annual training hours per employee | Employee growth Education and training results ESG data Training results |
| 404-2 | Employee upskilling and transition support programs | Employee growth |
| 404-3 | Percentage of employees who receive regular reviews of their performance and career development | Core personnel system |
| GRI405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Governance bodies and workforce diversity | ESG data promoting the success of diverse employees Employment status |
| 405-2 | Ratio of basic salary and total remuneration between men and women | ESG data Employment status |
| GRI406: Non-discrimination 2016 | ||
| 406-1 | Cases of discrimination and remedies taken | No applicable cases |
| GRI407: Freedom of Association and Collective Bargaining 2016 | ||
| 407-1 | Complex and suppliers where freedom of association and collective bargaining rights may be at risk | |
| GRI408: Child Labor 2016 | ||
| 408-1 | Complex and suppliers at significant risk for child labor incidents | |
| GRI409: Forced Labor 2016 | ||
| 409-1 | Complex and suppliers at significant risk for forced labor cases | |
| GRI410: Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies and procedures | |
| GRI411: Rights of Indigenous Peoples 2016 | ||
| 411-1 | Cases of violation of the rights of indigenous peoples | No applicable cases |
| GRI412: Human Rights Assessment 2016 | ||
| 412-1 | Complex subject to human rights reviews and impact evaluations | Human rights |
| 412-2 | Employee training on human rights policies and procedures | Human rights |
| 412-3 | Significant investment agreements and contracts that contain human rights clauses or have undergone human rights screening | |
| GRI413: Local Community 2016 | ||
| 413-1 | Complex have engaged with local communities, evaluated impact, and implemented development programs. | Corporate citizenship activities |
| 413-2 | Complex that have a significant negative impact (actual or latent) on the local community | |
| GRI414: Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers selected based on social criteria | |
| 414-2 | Negative social impact in the supply chain and measures taken | |
| GRI415: Public Policy 2016 | ||
| 415-1 | Political donations | |
| GRI416: Customer Safety and Health 2016 | ||
| 416-1 | Assessing the health and safety impact of product and service categories | Quality control/quality assurance |
| 416-2 | Examples of violations related to the safety and health impact of products and services | Quality control/quality assurance |
| GRI417: Marketing and Labeling 2016 | ||
| 417-1 | Product and service information and labeling requirements | Quality control/quality assurance |
| 417-2 | Cases of violations regarding product and service information and labeling | Quality control/quality assurance |
| 417-3 | Examples of violations related to marketing communications | Quality control/quality assurance |
| GRI418: Customer Privacy 2016 | ||
| 418-1 | Complaints Substantiated Regarding Violation of Customer Privacy and Loss of Customer Data | Risk management Personal information protection ESG data information security |
| GRI419: Socio-economic compliance 2016 | ||
| 419-1 | Violation of laws and regulations in the socio-economic field | Compliance ESG data in response to concerns about compliance violations Compliance |
Sectoral standards
| Description location | ||
|---|---|---|
| Item 11.1 GHG emissions | ||
| 11.1.1 |
Management of material items [Additional sectoral recommendations] |
|
| 11.1.2 | Energy consumption within the organization | ESG data Energy consumption |
| 11.1.3 | Energy consumption outside the organization | |
| 11.1.4 | Energy intensity | ESG data Energy consumption |
| 11.1.5 |
Direct greenhouse gas (GHG) emissions (Scope 1) [Additional sectoral recommendations] |
ESG data GHG emissions by scope |
| 11.1.6 | Indirect greenhouse gas (GHG) emissions (Scope 2) | ESG data GHG emissions by scope |
| 11.1.7 | Other indirect greenhouse gas (GHG) emissions (Scope 3) | ESG data GHG emissions by scope |
| 11.1.8 | Reducing greenhouse gas (GHG) emissions sources | ESG data Changes in CO2 reduction rate |
| Item 11.2 Climate-related adaptation, resilience and transition | ||
| 11.2.1 |
Management of material items [Additional sectoral recommendations] Describe the organization's policies, commitments and measures to prevent or reduce the impact of the transition to a low-carbon society on workers and local communities.Report the level and department within the organization that is responsible for managing climate risks and opportunities. ・Describe the board's oversight in managing risks and opportunities due to climate change ・Report whether responsibilities for managing climate change-related impacts are linked to performance measures and incentive systems, including in remuneration policies for members of the highest governance body and senior executives. ・Describe climate change-related scenarios (including below 2°C scenarios) used to assess the resilience of the organization's strategy. |
Carbon neutrality/climate change action |
| 11.2.2 |
Direct economic value created and distributed [Additional sectoral recommendations] ・Report the emission potential of proven and probable reserves・Report internal carbon pricing and oil and gas pricing assumptions used to identify risks and opportunities from climate change ・Describe how climate change-related risks and opportunities affect or may affect the organization's business activities and revenues, including the following points: ・Report whether responsibilities for managing climate change-related impacts are linked to performance measures and incentive systems, including in remuneration policies for members of the highest governance body and senior executives. ・Describe climate change-related scenarios (including below 2°C scenarios) used to assess the resilience of the organization's strategy. —Development of current proven and probable reserves —Possibility of impairment and early closure of existing assets —Oil and gas production in the current reporting period and expected production over the next five years ・Report the percentage of capital expenditures (CAPEX) allocated to the following investments: —Investigation, exploration and development of new reserves —Renewable energy (by source type) —CO from the atmosphere 2 technology to remove and natural solutions to mitigate climate change. —Other research and development initiatives that enable organizations to address risks related to climate change ・Report the net mass (metric tons) of CO captured and removed from the atmosphere (CO 2 (minus GHGs emitted during the process) |
|
| 11.2.3 |
Reducing greenhouse gas (GHG) emissions [Additional sectoral recommendations] ・Report how GHG emissions goals and targets are set, specify whether they reflect scientific consensus, and indicate which international organization publications or mandatory regulations the goals and targets comply with.・Report the scope of GHG emissions (1, 2, 3), activities, and business relationships covered by goals and targets ・Report baselines for goals and targets, as well as schedules for achieving goals and targets. |
Carbon neutrality/climate change action |
| 11.2.4 |
Describe your organization's approach to public policy development and lobbying regarding climate change, including: - The organization's stance on key climate change-related issues that are the focus of public policy development and lobbying participation.Please note any discrepancies between the views on which these policies and lobbying activities are based and the organization's stated policies and goals. - Are you a member of or contribute to a representative body or committee that participates in the development and lobbying of public policy on climate change? This includes the following points: —Nature of the contribution —Describe any discrepancies between the organization's official stance on key issues related to climate change, such as policies and goals, and the views of representative bodies and committees. |
Carbon neutrality/climate change action |
| Item 11.3 Emissions to the atmosphere | ||
| 11.3.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.3.2 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant atmospheric emissions | ESG data Air pollutant emissions |
| 11.3.3 |
Assessing the health and safety impact of product and service categories [Additional sectoral recommendations] ・Describe steps taken to improve product quality and reduce air emissions |
|
| Item 11.4 Biodiversity | ||
| 11.4.1 |
Management of material items [Additional sectoral recommendations] ・Policy and policies aimed at achieving no net loss of biodiversity (reducing the loss of environmental value to virtually zero) or net gain (creating environmental value that exceeds the loss) at business sites. Describe your commitment.Also state whether those commitments apply to current and future business activities and to business activities outside of areas of high biodiversity value. ・Report whether the mitigation hierarchy framework has been applied when considering measures to manage biodiversity-related impacts. |
Biodiversity |
| 11.4.2 | Business sites owned, leased, or managed in protected areas, non-protected areas with high biodiversity value, or areas adjacent to them. | Biodiversity |
| 11.4.3 |
Significant impact of activities, products and services on biodiversity [Additional sectoral recommendations] ・Report significant impacts on biodiversity associated with affected habitats and ecosystems |
Biodiversity |
| 11.4.4 |
Habitat protection and restoration [Additional sectoral recommendations] ・Describe how the following regions were formed through the application of the mitigation hierarchy (if applicable):—Protected areas with avoidance or offset measures —Restored areas through restoration measures or offset measures at the project site |
Biodiversity |
| 11.4.5 | Species on the IUCN Red List and the National Conservation Species List living in areas affected by the project | |
| Item 11.5 Waste | ||
| 11.5.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.5.2 | Significant waste generation and waste-related impacts | Waste/chemical substances/pollution prevention |
| 11.5.3 | Managing significant waste-related impacts | Waste/chemical substances/pollution prevention |
| 11.5.4 |
Waste generated [Additional sectoral recommendations] ・When reporting the composition of waste generated, please state the following breakdown of waste (if applicable)—Drilling waste (muddy water, scraps) —Scale Sludge —Slag |
ESG data Waste, hazardous waste, non-hazardous waste |
| 11.5.5 |
Waste not disposed of [Additional sectoral recommendations] ・When reporting the composition of waste that was not disposed of, provide the following breakdown of waste (if applicable):—Drilling waste (muddy water, scraps) —Scale Sludge —Slag |
ESG data Waste, hazardous waste, non-hazardous waste |
| 11.5.6 |
Disposed of waste [Additional sectoral recommendations] ・When reporting the composition of waste generated, please state the following breakdown of waste (if applicable)—Drilling waste (muddy water, scraps) —Scale Sludge —Slag |
ESG data Waste, hazardous waste, non-hazardous waste |
| Item 11.6 Water and wastewater | ||
| 11.6.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.6.2 | Interactions with water as a shared Resources | Water Resources |
| 11.6.3 | Management of impacts related to wastewater | Water Resources |
| 11.6.4 | Water intake | ESG data Water Resources intake/discharge volume |
| 11.6.5 |
Drainage [Additional sectoral recommendations] ・Report the amount of produced production water and process wastewater discharged (unit: 1,000 kL)・Report the concentration (mg/L) of hydrocarbons discharged into production water and process wastewater |
ESG data Water Resources intake/discharge volume |
| 11.6.6 | Water consumption | ESG data Water Resources intake/discharge volume |
| GRI419: Socio-economic compliance | ||
| 11.7.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.7.2 |
Minimum notice period for business changes [Additional sectoral recommendations] ・Describe methods for engaging with workers prior to significant business changes |
|
| 11.7.3 | Employee upskilling and transition support programs | |
| 11.7.4 |
Please enter the following business site. ・Implementing a closure and rehabilitation plan・Closing has been completed ・Preparations are underway for closure |
|
| 11.7.5 | Make a list of structures that have been abandoned and leave them as they are, and state the reasons for them. | |
| 11.7.6 | Report the total amount of closure and rehabilitation funding by the organization, including post-closure monitoring and treatment of the business site. | |
| Item 11.8 Asset Security and Critical Incident Management | ||
| 11.8.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.8.2 |
Waste generated [Additional sectoral recommendations] ・For each significant spill, report the cause of the spill and the amount recovered. |
|
| 11.8.3 | Report the total number of Tier 1 and Tier 2 process safety incidents and their breakdown by business activity (e.g., exploration, development, production, closure/rehabilitation, refining, processing, transportation, storage). | |
| 11.8.4 | The following additional sector-specific disclosures are for organizations with oil sands mining operations.・List the organization's tailings facilities ・Do the following for each tailings facility: —Describe the facility in question. —Report whether the facility is up, down, or closed. —Report the date of the most recent risk assessment and its key findings ・Describe the measures taken for the following purposes. —Managing the impact of tailings facilities, including during and after closure measures —Preventing catastrophic accidents at tailings facilities |
No applicable cases |
| Item 11.9 Occupational Safety and Health | ||
| 11.9.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.9.2 | Occupational safety and health management system | Occupational safety |
| 11.9.3 | Hazard identification, risk assessment, accident investigation | Occupational safety |
| 11.9.4 | Occupational health services | Health management |
| 11.9.5 | Worker participation, consultation and communication in occupational safety and health | Occupational safety |
| 11.9.6 | Worker training on occupational safety and health | Occupational safety |
| 11.9.7 | Improving worker health | Health management |
| 11.9.8 | Prevention and mitigation of occupational health and safety impacts directly linked to business relationships | Occupational safety |
| 11.9.9 | Workers covered by the occupational safety and health management system | Occupational safety |
| 11.9.10 | Work-related injuries | ESG data Labor accident record, number of safety-related accidents |
| 11.9.11 | Work-related illnesses and poor health | ESG data Labor accident record, number of safety-related accidents |
| Item 11.10 Employment Practices | ||
| 11.10.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.10.2 | Total number of new hires and turnover of employees | Expanding DE&I Employment status, recruitment status ESG data Employment status, recruitment status |
| 11.10.3 | Allowances provided as standard to regular employees but not to non-regular employees | System to support the success of diverse employees |
| 11.10.4 | Childcare leave | Systems that support the success of diverse employees ESG data Number of users of the work-life balance system |
| 11.10.5 | Minimum notice period for business changes | |
| 11.10.6 | Average annual training hours per employee | Employee growth Education and training results ESG data Training results |
| 11.10.7 | Employee upskilling and transition support programs | Employee growth |
| 11.10.8 | New suppliers selected based on social criteria | |
| 11.10.9 | Negative social impact in the supply chain and measures taken | |
| Item 11.11 Non-discrimination and equal opportunity | ||
| 11.11.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.11.2 | Percentage of senior management hired from local communities | |
| 11.11.3 | Childcare leave | Systems that support the success of diverse employees ESG data Number of users of the work-life balance system |
| 11.11.4 | Average annual training hours per employee | Employee growth Education and training results ESG data Training results |
| 11.11.5 | Governance bodies and workforce diversity | ESG data promoting the success of diverse employees Employment status |
| 11.11.6 | Ratio of basic salary and total remuneration between men and women | ESG data Employment status |
| 11.11.7 | Cases of discrimination and remedies taken | No applicable cases |
| Item 11.12 Forced Labor and Modern Slavery | ||
| 11.12.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.12.2 | Complex and suppliers at significant risk for forced labor cases | |
| 11.12.3 | New suppliers selected based on social criteria | |
| Item 11.13 Freedom of Association and Collective Bargaining | ||
| 11.13.1 | Management of material items | |
| 11.13.2 | Complex and suppliers where freedom of association and collective bargaining rights may be at risk | |
| Item 11.14 Economic impact | ||
| 11.14.1 |
Management of material items [Additional sectoral recommendations] |
Corporate citizenship activities |
| 11.14.2 |
Direct economic value created and distributed [Additional sectoral recommendations] |
|
| 11.14.3 | Percentage of senior management hired from local communities | |
| 11.14.4 | Infrastructure investment reporting and support services | Corporate citizenship activities |
| 11.14.5 | Significant indirect economic impact | |
| 11.14.6 | Percentage of spending on local suppliers | |
| Item 11.15 Local Community | ||
| 11.15.1 |
Management of material items [Additional sectoral recommendations] - Identify stakeholders within the local community and describe your approach to engaging with them.Describe vulnerable groups within the local community that the organization has identified Describe collective or individual rights, if any, that are of particular concern to the local community ・Describe your approach to engagement with socially vulnerable groups, including the following points: —How we work to create meaningful engagement —How we work to ensure safe and equitable gender participation |
Stakeholder engagement |
| 11.15.2 | Complex have engaged with local communities, evaluated impact, and implemented development programs. | Corporate citizenship activities |
| 11.15.3 |
Complex that have a significant negative impact (actual or latent) on the local community [Additional sectoral recommendations] |
|
| 11.15.4 |
Report on the number and type of complaints from identified local communities, including: ・Percentage of complaints addressed and resolved・Percentage of complaints resolved through correction |
|
| Item 11.16 Land and Resources rights | ||
| 11.16.1 |
Management of material items [Additional sectoral recommendations] ・What efforts does the organization take to achieve safe and fair gender participation? Describe approaches to providing remedial action to local communities and individuals subject to forced displacement, including compensation for asset loss and processes for establishing livelihood improvement or recovery support. |
|
| 11.16.2 | Describe the location where the business activity that caused or facilitated the forced residential relocation took place or where such residential relocation is proceeding. For each location, describe how people's lives and human rights were affected and how they were restored. | |
| Item 11.17 Rights of Indigenous Peoples | ||
| 11.17.1 |
Management of material items [Additional sectoral recommendations] Describe community development programs that aim to increase positive impact on indigenous peoples, including approaches to employment, procurement and the provision of training opportunities.・Describe your approach to engagement with indigenous peoples, including the following points: —What is your organization doing to achieve meaningful engagement? —What efforts does the organization take to ensure safe and equitable participation by Indigenous women? |
|
| 11.17.2 |
Cases of violation of the rights of indigenous peoples [Additional sectoral recommendations] ・Describe incidents in which the rights of indigenous peoples were identified as being violated. |
No applicable cases |
| 11.17.3 | Describe where indigenous peoples are present or affected by the organization's activities where operations will take place. | |
| 11.17.4 |
In each case, determine whether the organization has participated in the process of seeking “free, prior and informed consent (FPIC)” from indigenous peoples for all of its activities, including: report ・Whether the process was agreed upon by both the organization and affected indigenous peoples.・Whether an agreement was reached. Also, if an agreement is reached, has the agreement been made public? |
|
| Item 11.18 Conflict and security | ||
| 11.18.1 |
Management of material items [Additional sectoral recommendations] ・Enter the location of Complex located in the conflict area・Describe approaches to ensure respect for human rights by public safety and security forces |
|
| 11.18.2 | Security personnel trained in human rights policies and procedures | |
| Item 11.19 Anti-competitive conduct | ||
| 11.19.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.19.2 | Legal actions taken for anti-competitive conduct, anti-trust, and monopolistic practices | No applicable cases |
| Item 11.20 Anti-corruption | ||
| 11.20.1 |
Management of material items [Additional sectoral recommendations] ・Describe how the potential impact of corruption or the risk of corruption is managed in the organization's supply chain- Describe any whistleblowing mechanisms or other mechanisms in place to enable individuals to raise concerns about corruption. |
Compliance Sustainable procurement |
| 11.20.2 | Businesses conducting risk assessments related to corruption | Compliance |
| 11.20.3 | Communication and training on anti-corruption policies and procedures | Compliance |
| 11.20.4 | Confirmed cases of corruption and measures taken | No applicable cases |
| 11.20.5 | Describe your approach to contract transparency, including the following points: ・Whether the contract or license has been made public. If so, where is it published? ・If the contract or license has not been made public, the reason for this and the measures to be taken to make it public in the future. |
|
| 11.20.6 | Provide a list of the organization's beneficial owners and describe how the organization identifies the beneficial owners of its business partners, including joint ventures and suppliers. | |
| Item 11.21 Payments to Government | ||
| 11.21.1 | Management of material items | Idemitsu Group's materiality (key challenges) |
| 11.21.2 | Direct economic value created and distributed | |
| 11.21.3 |
Financial support received from the government [Additional sectoral recommendations] | |
| 11.21.4 | Approach to tax | Tax strategy |
| 11.21.5 | Tax governance, administration and risk management | Tax strategy |
| 11.21.6 | Tax stakeholder engagement and addressing concerns | Tax strategy |
| 11.21.7 |
Country report [Additional sectoral recommendations] If applicable, report the breakdown of government payments collected on a project-by-project basis by project and by the following revenue sources:—Host country government's share in production sharing — Domestic production of state-owned enterprises -royalty —Dividend —Bonuses (e.g. contract/discovery/production bonuses) —License fees, rental fees, registration fees, and other payments for licenses or interests. ・Other important payments and benefits to the government |
|
| 11.21.8 | Regarding oil and gas purchased from the government or a third party designated by the government as a sales agent, report the following: ・Amount and type of oil and gas purchased ・Official name of the purchasing entity and payment destination ・Payment amount at the time of purchase |
|
| Item 11.22 Public Policy | ||
| 11.22.1 |
Management of material items [Additional sectoral recommendations] - The organization's stance on key issues that are the focus of public policy development and lobbying participation. Please note any discrepancies between the views on which these policies and lobbying activities are based and the organization's stated policies and goals.Report whether you are a member of or contribute to representative organizations or committees that participate in public policy development and lobbying, including: —Nature of the contribution Describe any discrepancies between the organization's official stance on key issues related to climate change, such as policies and goals, and the views of representative bodies and committees. |
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| 11.22.2 | Political donations | |