GRI Standards Comparison Table
Universal Standards
| Description location | ||
|---|---|---|
| GRI 2: General Disclosures 2021 | ||
| 1. The organization and its reporting practices | ||
| 2-1 | Organizational details |
Company Profile Stock Data |
| 2-2 | Entities included in the organization’s sustainability reporting | Editorial policy |
| 2-3 | Reporting period, frequency and contact point | Editorial policy |
| 2-4 | Restatements of information | No applicable cases |
| 2-5 | External assurance | |
| 2.Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships |
Stakeholder engagement Sustainable procurement Partnership |
| 2-7 | Employees | ESG data Status of Employees |
| 2-8 | Workers who are not employees | |
| 3.Governance | ||
| 2-9 | Governance structure and composition | Corporate governance |
| 2-10 | Nomination and selection of the highest governance body | Corporate governance |
| 2-11 | Chair of the highest governance body | Corporate governance |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Corporate governance |
| 2-13 | Delegation of responsibility for managing impacts | Corporate governance |
| 2-14 | Role of the highest governance body in sustainability reporting |
Editorial policy Sustainability policy/promotion system |
| 2-15 | Conflicts of interest | |
| 2-16 | Communication of critical concerns | |
| 2-17 | Collective knowledge of the highest governance body | Corporate governance Nomination and training of candidates for directors and Audit & Supervisory Board Member |
| 2-18 | Evaluation of the performance of the highest governance body | Corporate governance Evaluation of the Effectiveness of Board of Directors |
| 2-19 | Remuneration policies | Corporate governance Executive compensation |
| 2-20 | Process to determine remuneration | Corporate governance Executive compensation |
| 2-21 | Annual total compensation ratio | |
| 4. Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | Message from the President |
| 2-23 | Policy commitments | Sustainability policy/promotion system |
| 2-24 | Embedding policy commitments | Idemitsu Group's materiality (key challenges) |
| 2-25 | Processes to remediate negative impacts |
Stakeholder engagement Human rights Quality control/quality assurance Compliance |
| 2-26 | Mechanisms for seeking advice and raising concerns | Human rights
Human Rights Reporting Hotline compliance Establishment of a consultation desk |
| 2-27 | Compliance with laws and regulations | Compliance |
| 2-28 | Membership associations | |
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Stakeholder engagement |
| 2-30 | Collective bargaining agreements | Human rights |
| GRI 3: Material Topics 2021 | ||
| 3-1 | Process to determine material topics | Idemitsu Group's materiality (key challenges) |
| 3-2 | List of material topics | Idemitsu Group's materiality (key challenges) |
| 3-3 | Management of material topics | Idemitsu Group's materiality (key challenges) |
Topic Standards
| Description location | ||
|---|---|---|
| Economic | ||
| GRI 201: Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Carbon neutrality/climate change action |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | |
| GRI 202: Market Presence 2016 | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | |
| 202-2 | Proportion of senior management hired from the local community | |
| GRI 203: Indirect Economic Impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported |
Contribute to regional society
(energy and mobility)
Corporate citizenship activities |
| 203-2 | Significant indirect economic impacts | |
| GRI 204: Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | |
| GRI 205: Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption | Compliance |
| 205-2 | Communication and training about anti-corruption policies and procedures | Compliance |
| 205-3 | Confirmed incidents of corruption and actions taken | Compliance
Anti-bribery and corruption ESG Data Compliance |
| GRI 206: Anti-competitive Behavior 2016 | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Compliance
Prevention of anti-competitive behavior ESG Data Compliance |
| GRI 207: Tax 2019 | ||
| 207-1 | Approach to tax | Tax strategy |
| 207-2 | Tax governance, control, and risk management | Tax strategy |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax strategy |
| 207-4 | Country-by-country reporting | Tax strategy |
| Environmental | ||
| GRI 301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | |
| 301-3 | Reclaimed products and their packaging materials | |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | ESG data Energy Consumption |
| 302-2 | Energy consumption outside of the organization | |
| 302-3 | Energy intensity | ESG data Energy Consumption |
| 302-4 | Reduction of energy consumption | |
| 302-5 | Reductions in energy requirements of products and services | |
| GRI303: Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | Water Resources |
| 303-2 | Management of water discharge-related impacts | Water Resources |
| 303-3 | Water withdrawal | ESG data Amount of Water Resources Intake and Wastewater |
| 303-4 | Water discharge | ESG data Amount of Water Resources Intake and Wastewater |
| 303-5 | Water consumption | ESG data Amount of Water Resources Intake and Wastewater |
| 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 | Biodiversity |
| 304-2 | Significant impacts of activities, products and services on biodiversity | Biodiversity |
| 304-3 | Habitats protected or restored | Biodiversity |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Biodiversity |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | ESG data GHG Emissions by Scope |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ESG data GHG Emissions by Scope |
| 305-3 | Other indirect (Scope 3) GHG emissions | ESG data GHG Emissions by Scope |
| 305-4 | GHG emissions intensity | ESG data GHG Emissions per Unit of Production |
| 305-5 | Reduction of GHG emissions | ESG data Trends in CO2 reduction rate |
| 305-6 | Emissions of ozone-depleting substances (ODS) | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG data Air pollutant emissions |
| GRI 306: Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | Waste/chemical substances/pollution prevention |
| 306-2 | Management of significant waste-related impacts | Waste/chemical substances/pollution prevention |
| 306-3 | Waste generated | ESG data Waste, hazardous waste, non-hazardous waste |
| 306-4 | Waste diverted from disposal | ESG data Waste, hazardous waste, non-hazardous waste |
| 306-5 | Waste directed to disposal | ESG data Waste, hazardous waste, non-hazardous waste |
| GRI 308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | |
| Social | ||
| GRI 401: Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | Expanding DE&I
Status of Employees, Status of Recruitment ESG Data Status of Employees, Status of Recruitment |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | |
| 401-3 | Parental leave |
System to support the success of diverse employees ESG Data Work-Life Balance Support Systems and Usage Numbers |
| GRI 402: Labor/Management Relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | |
| GRI 403: Occupational Health and Safety 2018 | ||
| 403-1 | Occupational health and safety management system | Occupational safety |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational safety |
| 403-3 | Occupational health services |
Health management Occupational safety |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Occupational safety |
| 403-5 | Worker training on occupational health and safety | Occupational safety |
| 403-6 | Promotion of worker health | Health management |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational safety |
| 403-8 | Workers covered by an occupational health and safety management system | Occupational safety |
| 403-9 | Work-related injuries |
Occupational Safety ESG Data Occupational Accident Results, Process Safety Accident Results |
| 403-10 | Work-related ill health | ESG data Occupational Accident Results, Process Safety Accident Results |
| GRI 404: Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | Employee growth
Educational training results ESG Data Training Results |
| 404-2 | Employee Skills Upgrading and Transition Assistance Programs | Employee growth |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Core personnel system |
| GRI405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees |
Promoting the success of diverse employees Corporate Governance Overview of Corporate Governance System ESG Data Status of Employees Executive Composition |
| 405-2 | Ratio of basic salary and remuneration of women to men | ESG data Status of Employees |
| GRI 406: Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | No applicable cases |
| 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 | |
| GRI 408: Child Labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | |
| GRI 409: Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
| GRI 410: Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | |
| GRI 411: Rights of Indigenous Peoples 2016 | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | No applicable cases |
| GRI 413: Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Corporate citizenship activities |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | |
| GRI 414: Supplier Social Assessment 2016 | ||
| 414-1 | New suppliers that were screened using social criteria | |
| 414-2 | Negative social impacts in the supply chain and actions taken | |
| GRI 415: Public Policy 2016 | ||
| 415-1 | Political contributions | |
| GRI 416: Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Quality control/quality assurance |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Quality control/quality assurance |
| GRI 417: Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | Quality control/quality assurance |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Quality control/quality assurance |
| 417-3 | Incidents of non-compliance concerning marketing communications | Quality control/quality assurance |
| GRI 418: Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Risk management
Privacy Policy ESG Data information security |
Sector Standard
| Description location | ||
|---|---|---|
| Topic 11.1 GHG emissions | ||
| 11.1.1 |
Management of material topics [Additional sector recommendations] |
|
| 11.1.2 | Energy consumption within the organization | ESG data Energy Consumption |
| 11.1.3 | Energy consumption outside of the organization | |
| 11.1.4 | Energy intensity | ESG data Energy Consumption |
| 11.1.5 |
Direct (Scope 1) GHG emissions [Additional sector recommendations] |
ESG data GHG Emissions by Scope |
| 11.1.6 | Energy indirect (Scope 2) GHG emissions | ESG data GHG Emissions by Scope |
| 11.1.7 | Other indirect (Scope 3) GHG emissions | ESG data GHG Emissions by Scope |
| 11.1.8 | GHG emissions intensity | ESG data GHG Emissions per Unit of Production |
| Topic 11.2 Climate adaptation, resilience, and transition | ||
| 11.2.1 |
Management of material topics [Additional sector recommendations] • Describe policies, commitments, and actions of the organization to prevent or mitigate the impacts of the transition to a low-carbon economy on workers and local communities.• Report the level and function within the organization that has been assigned responsibility for managing risks and opportunities due to climate change. • Describe the board’s oversight in managing risks and opportunities due to climate change. • Report whether responsibility to manage climate change-related impacts is linked to performance assessments or incentive mechanisms, including in the remuneration policies for highest governance body members and senior executives. • Describe the climate change-related scenarios used to assess the resilience of the organization’s strategy, including a 2°C or lower scenario. |
Carbon neutrality/climate change action |
| 11.2.2 |
Financial implications and other risks and opportunities due to climate change [Additional sector recommendations] • Report the emissions potential for proven and probable reserves.• Report the internal carbon-pricing and oil and gas pricing assumptions that have informed the identification of risks and opportunities due to climate change. • Describe how climate change-related risks and opportunities affect or could affect the organization’s operations or revenue, including: - development of currently proven and probable reserves; - potential write-offs and early closure of existing assets; - oil and gas production volumes for the current reporting period and projected volumes for the next five years. • Report the percentage of capital expenditure (CapEx) that is allocated to investments in: - prospection, exploration, and development of new reserves; - energy from renewable sources (by type of source); - technologies to remove CO₂ from the atmosphere and nature-based solutions to mitigate climate change; - other research and development initiatives that can address the organization’s risks related to climate change. • Report net mass of CO2 in metric tons captured and removed from the atmosphere (CO₂ stored less the GHG emitted in the process). |
|
| 11.2.3 |
Reduction of GHG emissions [Additional sector recommendations] • Report how the goals and targets for GHG emissions are set, specify whether they are informed by scientific consensus, and list any authoritative intergovernmental instruments or mandatory legislation the goals and targets are aligned with.• Report the Scopes (1, 2, 3) of GHG emissions, activities, and business relationships to which the goals and targets apply. • Report the baseline for the goals and targets and the timeline for achieving them. |
Carbon neutrality/climate change action Metrics and targets |
| 11.2.4 |
Describe the organization’s approach to public policy development and lobbying on climate change, including: • the organization’s stance on significant issues related to climate change that are the focus of its participation in public policy development and lobbying, and any differences between these positions and its stated policies, goals, or other public positions;• whether it is a member of, or contributes to, any representative associations or committees that participate in public policy development and lobbying on climate change, including: - the nature of this contribution; - any differences between the organization’s stated policies, goals, or other public positions on significant issues related to climate change; and the positions of the representative associations or committees. |
Carbon neutrality/climate change action Basic approach |
| Topic 11.3 Air emissions | ||
| 11.3.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.3.2 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ESG data Air pollutant emissions |
| 11.3.3 |
Assessment of the health and safety impacts of product and service categories [Additional sector recommendations] • Describe actions taken to improve product quality to reduce air emissions |
|
| Topic 11.4 Biodiversity | ||
| 11.4.1 |
Management of material topics [Additional sector recommendations] • Describe policies and commitments to achieving no net loss or a net gain to biodiversity on operational sites; and whether these commitments apply to existing and future operations and to operations beyond areas of high biodiversity value.• Report whether application of the mitigation hierarchy has informed actions to manage biodiversity-related impacts. |
Biodiversity |
| 11.4.2 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Biodiversity |
| 11.4.3 |
Significant impacts of activities, products and services on biodiversity [Additional sector recommendations] • Report significant impacts on biodiversity with reference to affected habitats and ecosystems. |
Biodiversity |
| 11.4.4 |
Habitats protected or restored [Additional sector recommendations] • Describe how the application of the mitigation hierarchy, if applicable, has resulted in:‑ areas protected through avoidance measures or offset measures; ‑ areas restored through on-site restoration measures or offset measures. |
Biodiversity |
| 11.4.5 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |
| Topic 11.5 Waste | ||
| 11.5.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.5.2 | Waste generation and significant waste-related impacts | Waste/chemical substances/pollution prevention |
| 11.5.3 | Management of significant waste-related impacts | Waste/chemical substances/pollution prevention |
| 11.5.4 |
Waste generated [Additional sector recommendations] • When reporting the composition of the waste generated, include a breakdown of the following waste streams, if applicable:‑ Drilling waste (muds and cuttings) ‑ Scale and sludges ‑ Tailings |
ESG data Waste, hazardous waste, non-hazardous waste |
| 11.5.5 |
Waste diverted from disposal [Additional sector recommendations] • When reporting the composition of the waste diverted from disposal, include a breakdown of the following waste streams, if applicable:‑ Drilling waste (muds and cuttings) ‑ Scale and sludges ‑ Tailings |
ESG data Waste, hazardous waste, non-hazardous waste |
| 11.5.6 |
Waste directed to disposal [Additional sector recommendations] • When reporting the composition of the waste directed to disposal, include a breakdown of the following waste streams, if applicable:‑ Drilling waste (muds and cuttings) ‑ Scale and sludges ‑ Tailings |
ESG data Waste, hazardous waste, non-hazardous waste |
| Topic 11.6 Water and effluents | ||
| 11.6.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.6.2 | Interactions with water as a shared resource | Water Resources |
| 11.6.3 | Management of water discharge-related impacts | Water Resources |
| 11.6.4 | Water withdrawal | ESG data Amount of Water Resources Intake and Wastewater |
| 11.6.5 |
Water discharge [Additional sector recommendations] • Report volume in megaliters of produced water and process wastewater discharged.• Report the concentration (mg/L) of hydrocarbons discharged in produced water and process wastewater. |
ESG data Amount of Water Resources Intake and Wastewater |
| 11.6.6 | Water consumption | ESG data Amount of Water Resources Intake and Wastewater |
| Topic 11.7 Closure and rehabilitation | ||
| 11.7.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.7.2 |
Minimum notice periods regarding operational changes [Additional sector recommendations] • Describe the approach to engaging workers in advance of significant operational changes. |
|
| 11.7.3 | Programs for upgrading employee skills and transition assistance programs | |
| 11.7.4 |
List the operational sites that: • have closure and rehabilitation plans in place;• have been closed; • are in the process of being closed. |
|
| 11.7.5 | List the decommissioned structures left in place and describe the rationale for leaving them in place. | |
| 11.7.6 | Report the total monetary value of financial provisions for closure and rehabilitation made by the organization, including post-closure monitoring and aftercare for operational sites. | |
| Topic 11.8 Asset integrity and critical incident management | ||
| 11.8.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.8.2 |
Significant spills [Additional sector recommendations] • For each significant spill, report the cause of the spill and the volume of spill recovered. |
|
| 11.8.3 | Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of this total by business activity (e.g., exploration, development, production, closure and rehabilitation, refining, processing, transportation, storage). | ESG data
Process Safety Accident Results |
| 11.8.4 | The following additional sector disclosures are for organizations with oil sands mining operations. • List the organization’s tailings facilities. • For each tailings facility: - describe the tailings facility; - report whether the facility is active, inactive, or closed; - report the date and main findings of the most recent risk assessment. • Describe actions taken to: - manage impacts from tailings facilities, including during closure and post-closure; - prevent catastrophic failures of tailings facilities.B193 |
No applicable cases |
| Topic 11.9 Occupational health and safety | ||
| 11.9.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.9.2 | Occupational health and safety management system | Occupational safety |
| 11.9.3 | Hazard identification, risk assessment, and incident investigation | Occupational safety |
| 11.9.4 | Occupational health services |
Health management Occupational safety |
| 11.9.5 | Worker participation, consultation, and communication on occupational health and safety | Occupational safety |
| 11.9.6 | Worker training on occupational health and safety | Occupational safety |
| 11.9.7 | Promotion of worker health | Health management |
| 11.9.8 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational safety |
| 11.9.9 | Workers covered by an occupational health and safety management system | Occupational safety |
| 11.9.10 | Work-related injuries |
Occupational Safety ESG Data Occupational Accident Results, Process Safety Accident Results |
| 11.9.11 | Work-related ill health | ESG data Occupational Accident Results, Process Safety Accident Results |
| Topic 11.10 Employment practices | ||
| 11.10.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.10.2 | New employee hires and employee turnover | Expanding DE&I
Status of Employees, Status of Recruitment ESG Data Status of Employees, Status of Recruitment |
| 11.10.3 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | |
| 11.10.4 | Parental leave |
System to support the success of diverse employees ESG Data Work-Life Balance Support Systems and Usage Numbers |
| 11.10.5 | Minimum notice periods regarding operational changes | |
| 11.10.6 | Average hours of training per year per employee | Employee growth
Educational training results ESG Data Training Results |
| 11.10.7 | Employee Skills Upgrading and Transition Assistance Programs | Employee growth |
| 11.10.8 | New suppliers that were screened using social criteria | |
| 11.10.9 | Negative social impacts in the supply chain and actions taken | |
| Topic 11.11 Non-discrimination and equal opportunity | ||
| 11.11.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.11.2 | Proportion of senior management hired from the local community | |
| 11.11.3 | Parental leave |
System to support the success of diverse employees ESG Data Work-Life Balance Support Systems and Usage Numbers |
| 11.11.4 | Average hours of training per year per employee | Employee growth
Educational training results ESG Data Training Results |
| 11.11.5 | Diversity of governance bodies and employees |
Promoting the success of diverse employees Corporate Governance Overview of Corporate Governance System ESG Data Status of Employees Executive Composition |
| 11.11.6 | Ratio of basic salary and remuneration of women to men | ESG data Status of Employees |
| 11.11.7 | Incidents of discrimination and corrective actions taken | No applicable cases |
| Topic 11.12 Forced labor and modern slavery | ||
| 11.12.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.12.2 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
| 11.12.3 | New suppliers that were screened using social criteria | |
| Topic 11.13 Freedom of association and collective bargaining | ||
| 11.13.1 | Management of material topics |
Idemitsu Group's materiality (key challenges) |
| 11.13.2 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
| Topic 11.14 Economic impacts | ||
| 11.14.1 |
Management of material topics [Additional sector recommendations] |
Idemitsu Group's materiality (key challenges) Contribute to regional society (energy and mobility) Corporate citizenship activities |
| 11.14.2 |
Direct economic value generated and distributed [Additional sector recommendations] |
|
| 11.14.3 | Proportion of senior management hired from the local community | |
| 11.14.4 | Infrastructure investments and services supported Citizenship Activities | Corporate citizenship activities |
| 11.14.5 | Significant indirect economic impacts | |
| 11.14.6 | Proportion of spending on local suppliers | |
| Topic 11.15 Local communities | ||
| 11.15.1 |
Management of material topics [Additional sector recommendations] • Describe the approach to identifying stakeholders within local communities and to engaging with them.• List the vulnerable groups that the organization has identified within local communities. • List any collective or individual rights that the organization has identified that are of particular concern for local communities. • Describe the approach to engaging with vulnerable groups, including: - how it seeks to ensure meaningful engagement; and - how it seeks to ensure safe and equitable gender participation. |
Idemitsu Group's materiality (key challenges) Stakeholder engagement Contribute to regional society (energy and mobility) |
| 11.15.2 | Operations with local community engagement, impact assessments, and development programs | Corporate citizenship activities |
| 11.15.3 |
Operations with significant actual and potential negative impacts on local communities [Additional sector recommendations] |
|
| 11.15.4 |
Report the number and type of grievances from local communities identified, including: • percentage of the grievances that were addressed and resolved;• percentage of the grievances that were resolved through remediation. |
|
| Topic 11.16 Land and resource rights | ||
| 11.16.1 |
Management of material topics [Additional sector recommendations] - how the organization seeks to ensure safe and equitable gender participation. • Describe the approach to providing remediation to local communities or individuals subject to involuntary resettlement, such as the process for establishing compensation for loss of assets or other assistance to improve or restore standards of living or livelihoods. |
|
| 11.16.2 | List the locations of operations that caused or contributed to involuntary resettlement or where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected and restored. | |
| Topic 11.17 Rights of indigenous peoples | ||
| 11.17.1 |
Management of material topics [Additional sector recommendations] • Describe the community development programs that are intended to enhance positive impacts for indigenous peoples, including the approach to providing employment, procurement, and training opportunities.• Describe the approach of engaging with indigenous peoples, including: - how the organization seeks to ensure engagement is meaningful; - how the organization seeks to ensure indigenous women can participate safely and equitably. |
Idemitsu Group's materiality (key challenges) |
| 11.17.2 |
Incidents of violations involving rights of indigenous peoples [Additional sector recommendations] • Describe the identified incidents of violations involving the rights of indigenous peoples. |
No applicable cases |
| 11.17.3 | List the locations of operations where indigenous peoples are present or affected by activities of the organization. | |
| 11.17.4 |
Report if the organization has been involved in a process of seeking free, prior and informed consent (FPIC) from indigenous peoples for any of the organization’s activities, including, in each case: • whether the process has been mutually accepted by the organization and the affected indigenous peoples;• whether an agreement has been reached, and if so, if the agreement is publicly available. |
|
| Topic 11.18 Conflict and security | ||
| 11.18.1 |
Management of material topics [Additional sector recommendations] • List the locations of operations in areas of conflict.• Describe the approach to ensuring respect for human rights by public and private security providers. |
|
| 11.18.2 | Security personnel trained in human rights policies or procedures | |
| Topic 11.19 Anti-competitive behavior | ||
| 11.19.1 | Management of material topics | Idemitsu Group's materiality (key challenges) |
| 11.19.2 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | No applicable cases |
| Topic 11.20 Anti-corruption | ||
| 11.20.1 |
Management of material topics [Additional sector recommendations] • Describe how potential impacts of corruption or risks of corruption are managed in the organization’s supply chain.• Describe the whistleblowing and other mechanisms in place for individuals to raise concerns about corruption. |
Idemitsu Group's materiality (key challenges) Sustainable procurement Compliance |
| 11.20.2 | Operations assessed for risks related to corruption | Compliance |
| 11.20.3 | Communication and training about anti-corruption policies and procedures | Compliance |
| 11.20.4 | Confirmed incidents of corruption and actions taken | No applicable cases |
| 11.20.5 | Describe the approach to contract transparency, including: • whether contracts and licenses are made publicly and, if so, where they are published; • if contracts or licenses are not publicly available, the reason for this and actions taken to make them public in the future. |
|
| 11.20.6 | List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers. | |
| Topic 11.21 Payments to governments | ||
| 11.21.1 | Management of material topics | |
| 11.21.2 | Direct economic value generated and distributed | |
| 11.21.3 |
Financial assistance received from government [Additional sector recommendations] | |
| 11.21.4 | Approach to tax | Tax strategy |
| 11.21.5 | Tax governance, control, and risk management | Tax strategy |
| 11.21.6 | Stakeholder engagement and management of concerns related to tax | Tax strategy |
| 11.21.7 |
Country-by-country reporting [Additional sector recommendations] • Report a breakdown of the payments to governments levied at the project-level, by project and the following revenue streams, if applicable:- The host government’s production entitlement; - National state-owned company production; - Royalties; - Dividends; - Bonuses (e.g., signature, discovery, and production bonuses); - License fees, rental fees, entry fees; and other considerations for licenses or concessions; - Any other significant payments and material benefits to government. • Report the value of any thresholds that have been applied and any other contextual information necessary to understand how the project-level payments to governments reported have been compiled. |
|
| 11.21.8 | For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, report: • volumes and types of oil and gas purchased; • full names of the buying entity and the recipient of the payment; • payments made for the purchase. |
|
| Topic 11.22 Public policy | ||
| 11.22.1 |
Management of material topics [Additional sector recommendations] • Describe the organization’s stance on significant issues that are the focus of its participation in public policy development and lobbying; and any differences between these positions and its stated policies, goals, or other public positions.• Report whether the organization is a member of, or contributes to, any representative associations or committees that participate in public policy development and lobbying, including: - the nature of this contribution; - any differences between the organization’s stated policies, goals, or other public positions on significant issues related to climate change, and the positions of the representative associations or committees. |
Idemitsu Group's materiality (key challenges) Carbon neutrality/climate change action Basic approach |
| 11.22.2 | Political contributions | |