GRI and ISO26000 Comparison Tables

  • GRI Guideline
  • ISO26000

GRI Standard Comparison Tables

Item Indicator References
Strategy and Analysis
102-1Name of the organization
102-2Activities, brands, products, and services
102-3Location of headquarters
102-4Location of offices
102-5Ownership and legal form
102-6Markets served
102-7Scale of the organization
102-8Information on employees and other workers
102-9Supply chain
102-10Significant changes to the organization and its supply chain
102-11Precautionary Principle or approach
102-12External initiatives
102-13Membership of associationsJBMIA (Japan Business Machine and Information System Industries Association), JEITA (Japan Electronics and Information Technology Industries Assocciation) etc
102-14Statement from senior decision-maker
102-15Key impacts, risks, and opportunities
Ethics and Integrity
102-16Values, principles, standards, and norms of behavior
102-17Mechanisms for advice and concerns about ethics
102-18Governance structure
102-19Delegating authority
102-20Executive-level responsibility for economic, environmental, and social topics
102-21Consulting stakeholders on economic, environmental, and social topics
102-22Composition of the highest governance body and its committees
102-23Chair of the highest governance body
102-24Nominating and selecting the highest governance body
102-25Conflicts of interest
102-26Role of highest governance body in setting purpose, values, and strategy
102-27Collective knowledge of highest governance body
102-28Evaluating the highest governance body's performance
102-29Identifying and managing economic, environmental, and social impacts
102-30Effectiveness of risk management processes
102-31Review of economic, environmental, and social topics
102-32Highest governance body's role in sustainability reporting
102-33Communicating critical concerns
102-34Nature and total number of critical concerns
102-35Remuneration policies
102-36Decision process for remuneration
102-37Stakeholders' involvement in remuneration
102-38Annual total compensation ratio
102-39Percentage increase in annual total compensation ratio
Stakeholder Engagement
102-40List of stakeholder groups
102-41Collective bargaining agreements
102-42Identifying and selecting stakeholders
102-43Approach to stakeholder engagement
102-44Key topics and concerns raised
Reporting Profile
102-45Entities included in the consolidated financial statements
102-46Defining report content and topic boundaries
102-47List of material topics
102-48Restatements of information
102-49Changes in reporting
102-50Reporting period
102-51Date of most recent reportSeptember 2018
102-52Reporting cycleYearly
102-53Contact point for questions regarding the report
102-54Claims of reporting in accordance with the GRI Standards
102-55GRI content index
102-56External assurance
Management Approach
103-1Explanation of the material topic and its Boundary
103-2The management approach and its components
103-3Evaluation of the material accroach
Economic Performance
201-1Direct economic value generated and distributed
201-2Financial implications and other risks and opportunities due to climate change
201-3Defined benefit plan obligations and other retirement plans
201-4Financial assistance received from government
Presence in the Region
202-1Ratios of standard entry level wage by gender compared to local minimum wage
202-2Proportion of senior management hired from the local community
Indirect Economic Impacts
203-1Infrastructure investments and services supported
203-2Significant indirect economic impacts
Procurement Practices
204-1Proportion of spending on local suppliers
205-1Offices assessed for risks related to corruption
205-2Communication and training about anti-corruption policies and procedures
205-3Confirmed incidents of corruption and actions taken
Anti-competitive Behavior
206-1Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
301-1Weight or volume of used raw materials
301-2Used recycled materials
301-3Recycled products and their packaging materials
302-1Energy consumption within the organization
302-2Energy consumption outside the organization
302-3Energy intensity
302-4Reduction of energy consumption
302-5Reductions in energy requirements of products and services
303-1Water withdrawal by source
303-2Water sources significantly affected by withdrawal of water
303-3Water recycled and reused
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
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations
305-1Direct (Scope 1) GHG emissions
305-2Energy indirect (Scope 2) GHG emissions
305-3Other indirect (Scope 3) GHG emissions
305-4GHG emissions intensity
305-5Reduction of GHG emissions
305-6Emissions of ozone-depleting substances (ODS)
305-7Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
Effluents and Waste
306-1Water discharge by quality and destination
306-2Waste by type and disposal method
306-3Significant spills
306-4Transport of hazardous waste
306-5Water bodies affected by water discharges and/or runoff
Environmental Compliance
307-1Non-compliance with environmental laws and regulations
Supplier Environmental Assessment
308-1New suppliers that were screened using environmental criteria
308-2Negative environmental impacts in the supply chain and actions taken
401-1New employee hires and employee turnover
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3Parental leave
Labor/Management Relations
402-1Minimum notice periods regarding operational changes
Occupational Health and Safety
403-1Workers representation in formal joint management-worker health and safety committees
403-2Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3Workers with high incidence or high risk of diseases related to their occupation
403-4Health and safety topics covered in formal agreements with trade unions
Training and Education
404-1Average hours of training per year per employee
404-2Programs for upgrading employee skills and transition assistance programs
404-3Percentage of employees receiving regular performance and career development reviews
Diversity and Equal Opportunity
405-1Diversity of governance bodies and employees
405-2Ratio of basic salary and remuneration of women to men
406-1Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
407-1Offices and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor
408-1Offices and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor
409-1Offices and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices
410-1Security personnel trained in human rights policies or procedures
Rights of Indigenous Peoples
411-1Incidents of violations involving rights of indigenous peoples
Human Rights Assessment
412-1Offices that have been subject to human rights reviews or impact assessments
412-2Employee training on human rights policies or procedures
Local Communities
413-1Offices with local community engagement, impact assessments, and development programs
413-2Offices with significant actual and potential negative impacts on local communities
Supplier Social Assessment
414-1New suppliers that were screened using social criteria
414-2Negative social impacts in the supply chain and actions taken
Public Policy
415-1Political contributions
Customer Health and Safety
416-1Assessment of the health and safety impacts of product and service categories
416-2Incidents of non-compliance concerning the health and safety impacts of products and services
Marketing and Labeling
417-1Requirements for product and service information and labeling
417-2Incidents of non-compliance concerning product and service information and labeling
417-3Incidents of non-compliance concerning marketing communications
Customer Privacy
418-1Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data
Socioeconomic Compliance
419-1Non-compliance with laws and regulations in the social and economic area

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