About us > CSR Activities > GRI and ISO26000 Comparison Tables

GRI and ISO26000 Comparison Tables

  • GRI Guideline
  • ISO26000

GRI General Standard Disclosures Comparison Table

Item Indicator References
Strategy and Analysis
G4-1Provide a statement from the most senior decision-maker of the organization about the relevance of sustainability to the organization and the organization's strategy for addressing sustainability.
G4-2Provide a description of key impacts, risks, and opportunities.
Organizational Profile
G4-3Report the name of the organization.
G4-4Report the primary brands, products, and services.
G4-5Report the location of the organization's headquarters.
G4-6Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.
G4-7Report the nature of ownership and legal form.
G4-8Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
G4-9Report the scale of the organization.
G4-10
  1. Report the total number of employees by employment contract and gender.
  2. Report the total number of permanent employees by employment type and gender.
  3. Report the total workforce by employees and supervised workers and by gender.
  4. Report the total workforce by region and gender.
  5. Report whether a substantial portion of the organization's work is performed by workers who are legally recognized as selfemployed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
  6. Report any significant variations in employment numbers.
G4-11Report the percentage of total employees covered by collective bargaining agreements.
G4-12Describe the organization's supply chain.
G4-13 Report any significant changes during the reporting period regarding the organization's size, structure, ownership, or its supply chain.
Commitments to External Initiatives
G4-14Report whether and how the precautionary approach or principle is addressed by the organization.
G4-15List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.
G4-16List memberships of associations and national or international advocacy organizations in which the organization:
Identified Material Aspects and Boundaries
G4-17
  1. List all entities included in the organization's consolidated financial statements or equivalent documents.
  2. Report whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
G4-18
  1. Explain the process for defining the report content and the Aspect Boundaries.
  2. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
G4-19List all the material Aspects identified in the process for defining report content.
G4-20For each material Aspect, report the Aspect Boundary within the organization, as follows.
G4-21For each material Aspect, report the Aspect Boundary outside the organization, as follows.
G4-22Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.
G4-23Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.
Stakeholder Engagement
G4-24Provide a list of stakeholder groups engaged by the organization.
G4-25Report the basis for identification and selection of stakeholders with whom to engage.
G4-26Report 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.
G4-27Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns.
Report Profile
G4-28Reporting period (such as fiscal or calendar year) for information provided.
G4-29Date of most recent previous report (if any).
G4-30Reporting cycle (such as annual, biennial).
G4-31Provide the contact point for questions regarding the report or its contents.
GRI Content Index
G4-32
  1. Report the 'in accordance' option the organization has chosen.
  2. Report the GRI Content Index for the chosen option (see tables below).
  3. Report the reference to the External Assurance Report, if the report has been externally assured. (GRI recommends the use of external assurance but it is not a requirement to be 'in accordance' with the Guidelines.)
Assurance
G4-33
  1. Report the organization's policy and current practice with regard to seeking external assurance for the report
  2. If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided.
  3. Report the relationship between the organization and the assurance providers.
  4. Report whether the highest governance body or senior executives are involved in seeking assurance for the organization's sustainability report.
Governance
G4-34Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts.
Ethics and Integrity
G4-56Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.

GRI Specific Standard Disclosures Comparison Table

Item Indicator References
Economic
Economic Performance
G4-EC1Direct economic value generated and distributed
G4-EC2Financial implications and other risks and opportunities for the organization's activities due to climate change
G4-EC3Coverage of the organization's defined benefit plan obligations
G4-EC4Financial assistance received from government
Market Presence
G4-EC5Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation
G4-EC6Proportion of senior management hired from the local community at significant locations of operation
Indirect Economic Impacts
G4-EC7Development and impact of infrastructure investments and services supported
G4-EC8Significant indirect economic impacts, including the extent of impacts
Procurement Practices
G4-EC9Proportion of spending on local suppliers at significant locations of operation
Environmental
Materials
G4-EN1Materials used by weight or volume
G4-EN2Percentage of materials used that are recycled input materials
Energy
G4-EN3Energy consumption within the organization
G4-EN4Energy consumption outside of the organization
G4-EN5Energy intensity
G4-EN6Reduction of energy consumption
G4-EN7Reductions in energy requirements of products and services
Water
G4-EN8Total water withdrawal by source
G4-EN9Water sources significantly affected by withdrawal of water
G4-EN10Percentage and total volume of water recycled and reused
Biodiversity
G4-EN11Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
G4-EN12Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
G4-EN13 Habitats protected or restored
G4-EN14Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk
Emissions
G4-EN15Direct greenhouse gas (GHG) emissions (Scope 1)
G4-EN16Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17Other indirect greenhouse gas (GHG) emissions (Scope 3)
G4-EN18Greenhouse gas (GHG) emissions intensity
G4-EN19Reduction of greenhouse gas (GHG) emissions
G4-EN20Emissions of ozone-depleting substances (ODS)
G4-EN21NOx, SOx, and other significant air emissions
Effluents and Waste
G4-EN22Total water discharge by quality and destination
G4-EN23Total weight of waste by type and disposal method
G4-EN24Total number and volume of significant spills
G4-EN25Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention2 Annex I, II, III, and VIII, and percentage of transported waste shipped internationally
G4-EN26Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization's discharges of water and runoff
Products and Services
G4-EN27Extent of impact mitigation of environmental impacts of products and services
G4-EN28Percentage of products sold and their packaging materials that are reclaimed by category
Compliance
G4-EN29Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
Transport
G4-EN30Significant environmental impacts of transporting products and other goods and materials for the organization's operations, and transporting members of the workforce
Overall
G4-EN31Total environmental protection expenditures and investments by type
Supplier Environmental Assessment
G4-EN32Percentage of new suppliers that were screened using environmental criteria
G4-EN33Significant actual and potential negative environmental impacts in the supply chain and actions taken
Environmental Grievance Mechanisms
G4-EN34Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms
Social
Labor Practices and Decent Work
Employment
G4-LA1Total number and rates of new employee hires and employee turnover by age group, gender, and region
G4-LA2Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
G4-LA3Return to work and retention rates after parental leave, by gender
Labor/Management Relations
G4-LA4Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
Occupational Health and Safety
G4-LA5Percentage of total workforce represented in formal joint management ― worker health and safety committees that help monitor and advise on occupational health and safety programs
G4-LA6Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of workrelated fatalities, by region and by gender
G4-LA7Workers with high incidence or high risk of diseases related to their occupation
G4-LA8Health and safety topics covered in formal agreements with trade unions
Training and Education
G4-LA9Average hours of training per year per employee by gender, and by employee category
G4-LA10Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
G4-LA11Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
Diversity and Equal Opportunity
G4-LA12Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Equal Remuneration for Women and Men
G4-LA13Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operationNo discrimination with regard to male and female compensation within the same category
Supplier Assessment for Labor Practices
G4-LA14Percentage of new suppliers that were screened using labor practices criteria
G4-LA15Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
Labor Practices Grievance Mechanisms
G4-LA16Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
Human Rights
Investment
G4-HR1Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
G4-HR2Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
Non-discrimination
G4-HR3Total number of incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
G4-HR4Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
Child Labor
G4-HR5Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
Forced or Compulsory Labor
G4-HR6Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
Security Practices
G4-HR7Percentage of security personnel trained in the organization's human rights policies or procedures that are relevant to operations
Indigenous Rights
G4-HR8Total number of incidents of violations involving rights of indigenous peoples and actions taken
Assessment
G4-HR9Total number and percentage of operations that have been subject to human rights reviews or impact assessments
Supplier Human Rights Assessment
G4-HR10Percentage of new suppliers that were screened using human rights criteria
G4-HR11Significant actual and potential negative human rights impacts in the supply chain and actions taken
Human Rights Grievance Mechanisms
G4-HR12Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms
Society
Communities
G4-SO1Percentage of operations with implemented local community engagement, impact assessments, and development programs
G4-SO2Operations with significant actual or potential negative impacts on local communities
Anti-corruption
G4-SO3Total number and percentage of operations assessed for risks related to corruption and the significant risks identified
G4-SO4Communication and training on anti-corruption policies and procedures
G4-SO5Confirmed incidents of corruption and actions taken
Public Policy
G4-SO6Total value of political contributions by country and recipient/beneficiary
Anti-competitive Behavior
G4-SO7Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes
Compliance
G4-SO8Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations
Supplier Assessment for Impacts on Society
G4-SO9Percentage of new suppliers that were screened using criteria for impacts on society
G4-SO10Significant actual and potential negative impacts on society in the supply chain and actions taken
Grievance Mechanisms for Impacts on Society
G4-SO11Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms
Product Responsibility
Customer Health and Safety
G4-PR1Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
G4-PR2Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes
Product and Service Labeling
G4-PR3Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements
G4-PR4Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes
G4-PR5Results of surveys measuring customer satisfaction
Marketing Communications
G4-PR6Sale of banned or disputed products
G4-PR7Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes
Customer Privacy
G4-PR8Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
Compliance
G4-PR9Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services

Top of page

About us > CSR Activities > GRI and ISO26000 Comparison Tables

(C)2018 KYOCERA Document Solutions Inc.