Guideline Content Indices
(Ministry of the Environment, Japan) TCFD Content Index
GRI Standard Content Index
The JFE Group reports information listed in this Content for GRI by referring to the GRI Standards for the period from April 1, 2022 to March 31, 2023.
Note:We refer to the JFE GROUP REPORT 2023 (Integrated Report), Securities Report from April 1, 2022 to March 31, 2023), and Corporate Governance Report published on June 27, 2023.
GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
Disclosure | Pages | ||
---|---|---|---|
sustainability report | Other | ||
1. The organization and its reporting practices | |||
2-1 | Organizational details | - | |
2-2 | Entities included in the organization’s sustainability reporting | - | |
2-3 | Reporting period, frequency and contact point |
Submit Comments on the JFE Group Sustainability Report (Japanese Only) |
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2-4 | Restatements of information | - | |
2-5 | External assurance | - | |
2. Activities and workers | |||
2-6 | Activities, value chain and other business relationships | JFE GROUP REPORT(Integrated Report): P.13-14, P.23-24, P.43-46 | |
2-7 | Employees | JFE GROUP REPORT(Integrated Report): P.107-108 | |
2-8 | Workers who are not employees | - | - |
3. Governance | |||
2-9 | Governance structure and composition | - | |
2-10 | Nomination and selection of the highest governance body | JFE GROUP REPORT(Integrated Report): P.77-79 | |
2-11 | Chair of the highest governance body | - | Corporate Governance Report: P.8 |
2-12 | Role of the highest governance body in overseeing the management of impacts | Securities Report: P.23-32 | |
2-13 | Delegation of responsibility for managing impacts | - | |
2-14 | Role of the highest governance body in sustainability reporting | - | |
2-15 | Conflicts of interest | Corporate Governance Report: P.2 | |
2-16 | Communication of critical concerns | - | |
2-17 | Collective knowledge of the highest governance body | - | - |
2-18 | Evaluation of the performance of the highest governance body | - | |
2-19 | Remuneration policies | JFE GROUP REPORT(Integrated Report): P.80-81 | |
2-20 | Process to determine remuneration | - | JFE GROUP REPORT(Integrated Report): P.79-81 |
2-21 | Annual total compensation ratio | - | - |
4. Strategy, policies and practices | |||
2-22 | Statement on sustainable development strategy | Message from the CEO | JFE GROUP REPORT(Integrated Report): P.17-22 |
2-23 | Policy commitments | JFE GROUP REPORT(Integrated Report): P.89-90 | |
2-24 | Embedding policy commitments | - | |
2-25 | Processes to remediate negative impacts | - | |
2-26 | Mechanisms for seeking advice and raising concerns | - | - |
2-27 | Compliance with laws and regulations | - | |
2-28 | Membership associations | - | |
5. Stakeholder engagement | |||
2-29 | Approach to stakeholder engagement | - | |
2-30 | Collective bargaining agreements | JFE GROUP REPORT(Integrated Report): P.85 |
GRI 3: Material Topics 2021
Disclosure | Pages | ||
---|---|---|---|
sustainability report | Other | ||
2. Disclosures on material topics | |||
3-1 | Process to determine material topics | - | |
3-2 | List of material topics | - | |
3-3 | Management of material topics |
Material Issues of Corporate Management System for Promoting Sustainability Scenario Analysis in Line with the TCFD Recommendations Responsibility to Customers (Provide Quality Products and Enhance Customer Satisfaction) Occupational Health and Safety Recruiting and Nurturing Diverse Human Resources (Labor Standards) |
- |
GRI 200: Economic topics
Disclosure | Pages | ||
---|---|---|---|
sustainability report | Other | ||
GRI 201: Economic Performance 2016 | |||
201-1 | Direct economic value generated and distributed | Securities Report: P.2-3(Transition of Key Management Indicators, etc.), P.14 (Status of Employees), P.68 (Dividend Policy), P.102 (Consolidated Income Statement) | |
201-2 | Financial implications and other risks and opportunities due to climate change | - | |
201-3 | Defined benefit plan obligations and other retirement plans | - | Securities Report: P.114 (Postemployment benefits) |
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 | - | |
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 | - | - |
205-2 | Communication and training about anti-corruption policies and procedures | - | |
205-3 | Confirmed incidents of corruption and actions taken | - | |
GRI 206: Anti-competitive Behavior 2016 | |||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | - |
GRI 207: Tax 2019 | |||
207-1 | Approach to tax | - | |
207-2 | Tax governance, control, and risk management | - | - |
207-3 | Stakeholder engagement and management of concerns related to tax | - | - |
207-4 | Country-by-country reporting | - | - |
GRI 300: Environmental topics
Disclosure | Pages | ||
---|---|---|---|
sustainability report | Other | ||
GRI 301: Materials2016 | |||
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 | - | |
302-2 | Energy consumption outside of the organization | - | - |
302-3 | Energy intensity | - | |
302-4 | Reduction of energy consumption | - | |
302-5 | Reductions in energy requirements of products and services | - | |
GRI 303: Water and Effluents 2018 | |||
303-1 | Interactions with water as a shared resource | - | |
303-2 | Management of water dischargerelated impacts | - | |
303-3 | Water withdrawal | - | |
303-4 | Water discharge | - | |
303-5 | Water consumption | - | |
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 | - | - |
304-2 | Significant impacts of activities, products, and services on biodiversity | - | |
304-3 | Habitats protected or restored | - | |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - | - |
GRI 305: Emissions 2016 | |||
305-1 | Direct (Scope 1) GHG emissions | - | |
305-2 | Energy indirect (Scope 2) GHG emissions | - | |
305-3 | Other indirect (Scope 3) GHG emissions | - | |
305-4 | GHG emissions intensity | - | |
305-5 | Reduction of GHG emissions | - | |
305-6 | Emissions of ozone-depleting substances (ODS) | - | - |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | |
GRI 306: Waste 2020 | |||
306-1 | Waste generation and significant waste-related impacts | - | |
306-2 | Management of significant waste-related impacts | - | |
306-3 | Waste generated | - | |
306-4 | Waste diverted from disposal | - | |
306-5 | Waste directed to disposal | - | |
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 | - | - |
GRI 400: Social topics
Disclosure | Pages | ||
---|---|---|---|
sustainability report | Other | ||
GRI 401: Employment 2016 | |||
401-1 | New employee hires and employee turnover |
Recruiting and Nurturing Diverse Human Resources (Labor Standards) |
- |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | - |
401-3 | Parental leave | Social Data | - |
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 | - | |
403-2 | Hazard identification, risk assessment, and incident investigation | - | |
403-3 | Occupational health services | - | |
403-4 | Worker participation, consultation, and communication on occupational health and safety | - | |
403-5 | Worker training on occupational health and safety | - | |
403-6 | Promotion of worker health | - | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | - | |
403-8 | Workers covered by an occupational health and safety management system | - | - |
403-9 | Work-related injuries | - | |
403-10 | Work-related ill health | - | |
GRI 404: Training and Education 2016 | |||
404-1 | Average hours of training per year per employee | - | |
404-2 | Programs for upgrading employee skills and transition assistance programs | - | |
404-3 | Percentage of employees receiving regular performance and career development reviews | - | - |
GRI 405: Diversity and Equal Opportunity2016 | |||
405-1 | Diversity of governance bodies and employees |
Recruiting and Nurturing Diverse Human Resources (Labor Standards) |
- |
405-2 | Ratio of basic salary and remuneration of women to men | - | - |
GRI 406: Non-discrimination 2016 | |||
406-1 | Incidents of discrimination and corrective actions taken | - | - |
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 | - | - |
GRI 413: Local Communities 2016 | |||
413-1 | Operations with local community engagement, impact assessments, and development programs | - | |
413-2 | Operations with significant actual and potential negative impacts on local communities | Not applicable | - |
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 |
Responsibility to Customers (Provide Quality Products and Enhance Customer Satisfaction) |
- |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | - | - |
GRI 417: Marketing and Labeling 2016 | |||
417-1 | Requirements for product and service information and labeling | - | - |
417-2 | Incidents of non-compliance concerning product and service information and labeling | Not applicable | - |
417-3 | Incidents of non-compliance concerning marketing communications | - | - |
GRI 418: Customer Privacy 2016 | |||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - | - |
Comparison with Environmental Reporting Guidelines 2018 (Ministry of the Environment, Japan)
Chapter 1: Basic Information of Environmental Reporting |
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Items | Contents |
1. Basic requirements for environmental reporting | |
(1) Boundary |
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(2) Reporting period |
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(3) Reporting standards and guidelines |
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(4) Overview of the environmental report |
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2. Trends in key performance indicators | |
(1) Trends in major performance indicators |
Chapter 2: Items to Be Included in Environmental Reporting |
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Items | Contents |
1. Top Management Commitments | |
(1) Top management commitments to the JFE Group’s response to material environmental issues |
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2. Governance | |
(1) JFE Group governance structure |
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(2) Manager responsible for material environmental issues |
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(3) Roles of the board of directors and board of executive officers in the management of material environmental issues |
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3. Stakeholder Engagement | |
(1) Corporate policies to stakeholders |
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(2) Overview of stakeholder engagement activities conducted in the reporting period |
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4. Risk Management | |
(1) Environment-related risk identification, assessment, and management processes |
System for Promoting Sustainability |
(2) Positioning of the above processes in the JFE Group’s overall risk management |
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5. Business Model | |
(1) JFE Group business model |
JFE GROUP REPORT (Integrated Report): P.13-14 |
6. Value Chain Management | |
(1) Value chain overview |
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(2) Green procurement policy, objectives, and results |
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(3) Status of eco-friendly products and services |
Development and Provision of Eco-friendly Processes and Products |
7. Long-term Vision | |
(1) Long-term vision |
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(2) Time period covered by the long-term vision |
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(3) Reasons why that time period was selected |
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8. Strategy | |
(1) JFE Group business strategy for contributing to the achievement of a sustainable society |
Material Issues of Corporate Management |
9. Methodology for Identifying Material Environmental Issues | |
(1) Procedure by which the JFE Group identified its material environmental issues |
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(2) List of identified material environmental issues |
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(3) Reasons that the identified environmental issues were judged material |
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(4) Boundaries of the material environmental issues |
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10. JFE Group Material Environmental Issues | |
(1) Policies and/or action plans |
Corporate Vision/Business Conduct |
(2) Targets and results of policies/action plans based on performance indicators |
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(3) Methodologies used for calculating each performance indicator |
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(4) Aggregation scope of data for each performance indicator |
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(5) Financial impact of risks and opportunities, and calculation methodologies if the financial impact is significant |
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(6) Assurance report by an independent third party |
Reference: Major Environmental Issues and Their Performance Indicators |
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Items | Contents |
1. Climate Change | |
Greenhouse Gas Emissions | |
(1) Scope 1 emissions |
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(2) Scope 2 emissions |
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(3) Scope 3 emissions |
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Emission Intensity | |
(1) Greenhouse gas emission intensity |
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Energy Usage | |
(1) Breakdown of energy usage and overall energy usage |
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(2) Renewable energy usage as a percentage of overall energy usage |
- |
2. Water Resources | |
(1) Water resource inputs |
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(2) Water intensity |
- |
(3) Water discharge |
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(4) Status of water stress, if the entity has sites or supply chains located in areas with water stress |
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3. Biodiversity | |
(1) Impact of business activities on biodiversity |
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(2) Status and extent of the dependency of the JFE Group’s business activities on biodiversity |
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(3) Business activities that contribute to biodiversity conservation |
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(4) Status of cooperation with external stakeholders |
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4. Resource Circulation | |
Resource Inputs | |
(1) Volume of nonrenewable resource inputs |
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(2) Volume of renewable resource inputs |
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(3) Volume of recycled materials used |
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(4) Rate of recycled and reused resources(= volume of recycled materials used/volume of resource inputs) |
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Resource Waste | |
(1) Total production of waste |
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(2) Total final disposal volume of waste |
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5. Chemical Substances | |
(1) Volume of chemical substances in storage |
- |
(2) Volume of chemical substance emissions |
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(3) Volume of chemical substances transferred |
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(4) Volume of chemical substances handled (volume used) |
- |
6. Pollution prevention | |
General | |
(1) Status of legal compliance |
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Air quality conservation | |
(1) Air-pollutant emissions volume, emission concentration in air pollution regulations |
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Water pollution | |
(1) Water pollution load, emission concentration in emissions regulations |
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Soil pollution | |
(1) Status of soil pollution |
TCFD Content Index
Recommended Disclosures | Overview of TCFD Recommendations | Contents |
---|---|---|
【Governance】 Disclose the organization’s governance around climaterelated risks and opportunities. |
a.Describe the board’s oversight of climate-related risks and opportunities |
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b. Describe management’s role in assessing and managing climate-related risks and opportunities |
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【Strategy】 Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning where such information is material. |
a.Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term |
Progress of the Seventh Medium-term Business Plan Climate Change (JFE Group Environmental Vision for 2050) |
b. Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning |
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c. Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2℃ or lower scenario |
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【Risk Management】 Disclose how the organization identifies, assesses, and manages climate-related risks. |
a. Describe the organization’s processes for identifying and assessing climate-related risks |
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b. Describe the organization’s processes for managing climate-related risks |
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c. Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management |
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【Metrics and Targets】 Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities. |
a. Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process |
Progress of the Seventh Medium-term Business Plan |
b. Disclose Scopes 1 and 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and related risks |
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c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets |
Material Issues of Corporate Management |