Guidelines Content Index
- GRI Standard Content Index
- Comparison with Environmental Reporting Guidelines 2018 (Ministry of the Environment, Japan)
- TCFD Content Index
GRI Standard Content Index
GRI 1: Foundation 2021
The statement of use; | The JFE Group has reported in accordance with the GRI Standards for the period from April 1, 2023 to March 31, 2024. |
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The title of GRI 1 used; | GRI 1: Foundation 2021 |
- Note:We refer to the JFE GROUP REPORT 2024 (Integrated Report), Securities Report from April 1, 2023 to March 31, 2024), and Corporate Governance Report published on June 25, 2024.
GRI 2: General Disclosures 2021
Disclosure | Pages | ||
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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 | ||
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.17-20,P.21-22,P.25-26 | |
2-7 | Employees | JFE GROUP REPORT (Integrated Report): P.103-104 | |
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.10 |
2-12 | Role of the highest governance body in overseeing the management of impacts | Securities Report: P.22-31 | |
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.10 | |
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 | JFE GROUP REPORT (Integrated Report): P.3-9 | |
2-23 | Policy commitments | JFE GROUP REPORT (Integrated Report): P.87-88 | |
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 | - |
GRI 3: Material Topics 2021
Disclosure | Pages | ||
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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 |
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GRI 200: Economic topics
Disclosure | Pages | ||
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Sustainability report | Other | ||
GRI 201: Economic Performance 2016 | |||
201-1 | Direct economic value generated and distributed | Securities Report: P.1(Transition of Key Management Indicators, etc.), P.13 (Status of Employees), P.67 (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 wasterelated 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 | - | |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | - | - |
401-3 | Parental leave | - | |
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 | - | |
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 | - | |
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 | |
(2) Reporting period | |
(3) Reporting standards and guidelines | |
(4) Overview of the environmental report | |
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 | |
2. Governance | |
(1) JFE Group governance structure | |
(2) Manager responsible for material environmental issues | |
(3) Roles of the board of directors and board of executive officers in the management of material environmental issues | |
3. Stakeholder Engagement | |
(1) Corporate policies to stakeholders | |
(2) Overview of stakeholder engagement activities conducted in the reporting period | |
4. Risk Management | |
(1) Environment-related risk identification, assessment, and management processes | |
(2) Positioning of the above processes in the JFE Group’s overall risk management | |
5. Business Model | |
(1) JFE Group business model |
|
6. Value Chain Management | |
(1) Value chain overview | |
(2) Green procurement policy, objectives, and results | |
(3) Status of eco-friendly products and services | |
7. Long-term Vision | |
(1) Long-term vision | |
(2) Time period covered by the long-term vision | |
(3) Reasons why that time period was selected | |
8. Strategy | |
(1) JFE Group business strategy for contributing to the achievement of a sustainable society | |
9. Methodology for Identifying Material Environmental Issues | |
(1) Procedure by which the JFE Group identified its material environmental issues | |
(2) List of identified material environmental issues | |
(3) Reasons that the identified environmental issues were judged material | |
(4) Boundaries of the material environmental issues | |
10. JFE Group Material Environmental Issues | |
(1) Policies and/or action plans | |
(2) Targets and results of policies/action plans based on performance indicators | |
(3) Methodologies used for calculating each performance indicator | |
(4) Aggregation scope of data for each performance indicator | |
5) Financial impact of risks and opportunities, and calculation methodologies if the financial impact is significant | |
(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 | |
(2) Scope 2 emissions | |
(3) Scope 3 emissions | |
Emission Intensity | |
(1) Greenhouse gas emission intensity | |
Energy Usage | |
(1) Breakdown of energy usage and overall energy usage | |
(2) Renewable energy usage as a percentage of overall energy usage | - |
2. Water Resources | |
(1) Water resource inputs | |
(2) Water intensity | - |
(3) Water discharge | |
(4) Status of water stress, if the entity has sites or supply chains located in areas with water stress | |
3. Biodiversity | |
(1) Impact of business activities on biodiversity | |
(2) Status and extent of the dependency of the JFE Group’s business activities on biodiversity | |
(3) Business activities that contribute to biodiversity conservation | |
(4) Status of cooperation with external stakeholders | |
4. Resource Circulation | |
Resource Inputs | |
(1) Volume of nonrenewable resource inputs | |
(2) Volume of renewable resource inputs | |
(3) Volume of recycled materials used | |
(4) Rate of recycled and reused resources (= volume of recycled materials used/volume of resource inputs) | |
Resource Waste | |
(1) Total production of waste | |
(2) Total final disposal volume of waste | |
5. Chemical Substances | |
(1) Volume of chemical substances in storage | - |
(2) Volume of chemical substance emissions | |
(3) Volume of chemical substances transferred | |
(4) Volume of chemical substances handled (volume used) | - |
6. Pollution Prevention | |
General | |
(1) Status of legal compliance | |
Air quality conservation | |
(1) Air-pollutant emissions volume, emission concentration in air pollution regulations | |
Water pollution | |
(1) Water pollution load, emission concentration in emissions regulations | |
Soil pollution | |
(1) Status of soil pollution |
TCFD Content Index
Recommended Disclosures | Overview of TCFD Recommendations | Contents |
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【Governance】Disclose the organization’s governance around climaterelated risks and opportunities. |
a. Describe the board’s oversight of climaterelated risks and opportunities | |
b. Describe management’s role in assessing and managing climate-related risks and opportunities | ||
【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 | |
b. Describe the impact of climaterelated risks and opportunities on the organization’s businesses, strategy, and financial planning | ||
c. Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2℃ or lower scenario | ||
【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 | |
b. Describe the organization’s processes for managing climate-related risks | ||
c. Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management | ||
【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 | |
b. Disclose Scopes 1 and 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and related risks | ||
c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets |