GRI Standards Reference Chart

GRI 1: Foundation 2021

Statement of use MITSUBISHI MOTORS has referred to GRI standards and reports the information contained in this reference chart for the period from April 1, 2023 to March 31, 2024.

GRI 2: General Disclosures 2021

Item Index for applicable pages
1. The organization and its reporting practices

2-1
Organizational details

  • a.
    Its legal name
    b.
    Its nature of ownership and legal form
    c.
    The location of its headquarters
    d.
    Its countries of operation

2-2
Entities included in the organization’s sustainability reporting

2-3
Reporting period, frequency and contact point

  • a.
    The reporting period for, and the frequency of, its sustainability reporting
    b.
    The reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this
    c.
    The publication date of the report or reported information
    d.
    The contact point for questions about the report or reported information

2-4
Restatements of information

N/A

2-5
External assurance

  • a.
    Its policy and practice for seeking external assurance
    b.
    A link or reference to the external assurance report(s) or assurance statement(s), and what has been assured and on what basis
2. Activities and workers

2-6
Activities, value chain and other business relationships

  • a.
    The sector(s) in which it is active
    b.
    Its value chain
    c.
    Other relevant business relationships
    d.
    Significant changes compared to the previous reporting period

2-7
Employees

  • a.
    The total number of employees, and a breakdown of this total by gender and by region
    b.
    The total number of permanent employees and temporary employees, and a breakdown by gender and by region

2-8
Workers who are not employees

  • a.
    The total number of workers who are not employees and whose work is controlled by the organization
    b.
    The methodologies and assumptions used to compile the data
    c.
    Significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods
3. Governance

2-9
Governance structure and composition

  • a.
    Its governance structure, including committees of the highest governance body
    b.
    The committees of the highest governance body that are responsible for decision-making on and overseeing the management of the organization’s impacts on the economy, environment, and people
    c.
    The composition of the highest governance body and its committees

2-10
Nomination and selection of the highest governance body

  • a.
    The nomination and selection processes for the highest governance body and its committees
    b.
    The criteria used for nominating and selecting highest governance body members

2-11
Chair of the highest governance body

  • a.
    Whether the chair of the highest governance body is also a senior executive in the organization

2-12
Role of the highest governance body in overseeing the management of impacts

  • a.
    The role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development
    b.
    The role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people
    c.
    The role of the highest governance body in reviewing the effectiveness of the organization’s processes, and the frequency of this review.

2-13
Delegation of responsibility for managing impacts

  • a.
    How the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people
    b.
    The process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people

2-14
Role of the highest governance body in sustainability reporting

  • a.
    The process for reviewing and approving the reported information, including the organization’s material topics by the highest governance body

2-15
Conflicts of interest

  • a.
    The processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated
    b.
    Whether conflicts of interest are disclosed to stakeholders

2-16
Communication of critical concerns

  • a.
    Whether and how critical concerns are communicated to the highest governance body
    b.
    The total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period

2-17
Collective knowledge of the highest governance body

  • a.
    Measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development

2-18
Evaluation of the performance of the highest governance body

  • a.
    The processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people
    b.
    Whether the evaluations are independent or not, and the frequency of the evaluations
    c.
    Actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices

2-19
Remuneration policies

  • a.
    The remuneration policies for members of the highest governance body and senior executives
    b.
    How the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people

2-20
Process to determine remuneration

  • a.
    The process for designing its remuneration policies and for determining remuneration
    b.
    The results of votes of stakeholders (including shareholders) on remuneration policies and proposals

2-21
Annual total compensation ratio

  • a.
    The ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees (excluding the highest-paid individual)
    b.
    The ratio of the percentage increase in annual total compensation for the organization’s highest- paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual)
4. Strategy, policies and practices

2-22
Statement on sustainable development strategy

  • a.
    A statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development

2-23
Policy commitments

  • a.
    Its policy commitments for responsible business conduct
    b.
    Its specific policy commitment to respect human rights
    c.
    Links to the policy commitments
    d.
    The level at which each of the policy commitments was approved
    e.
    The extent to which the policy commitments apply to the organization’s activities and to its business relationships
    f.
    How the policy commitments are communicated to workers, business partners, and other relevant parties

2-24
Embedding policy commitments

  • a.
    How it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships

2-25
Processes to remediate negative impacts

  • a.
    Its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to
    b.
    Its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in
    c.
    Other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to
    e.
    How the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms
    e.
    How the organization tracks the effectiveness of the grievance mechanisms and other remediation processes

2-26
Mechanisms for seeking advice and raising concerns

2-27
Compliance with laws and regulations

  • a.
    The total number of significant instances of non-compliance with laws and regulations during the reporting period
    b.
    The total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period

2-28
Membership associations

  • a.
    Industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role
5. Stakeholder engagement

2-29
Approach to stakeholder engagem

2-30
Collective bargaining agreements

  • a.
    The percentage of total employees covered by collective bargaining agreements

GRI 3: Material topics 2021

項目 掲載ページ

3-1
Process to determine material topics

3-2
List of material topics

  • a.
    List of material topics
    b.
    Changes to the list of material topics compared to the previous reporting period

3-3
Management of material topics

  • a.
    The actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights
    b.
    Whether the organization is involved with the negative impacts through its activities or as a result of its business relationships
    c.
    Its policies or commitments regarding the material topic
    d.
    Actions taken to manage the topic and related impacts
    e.
    Information about tracking the effectiveness of the actions taken
    f.
    How engagement with stakeholders has informed the actions taken and how it has informed whether the actions have been effective
Item Index for applicable pages
Economical
GRI201: Economic performance 2016
201-1
  • a.
    Direct economic value generated and distributed
    b.
    Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance
201-2
  • a.
    Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure
201-3
  • a.
    If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities
    b.
    If a separate fund exists to pay the plan’s pension liabilities, its explain
    c.
    If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage
    d.
    Percentage of salary contributed by employee or employer
    e.
    Level of participation in retirement plans
201-4
  • a.
    Total monetary value of financial assistance received by the organization from any government during the reporting period
    b.
    The information in 201-4-a by country
    c.
    Whether, and the extent to which, any government is present in the shareholding structure
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

Examples of significant identified indirect economic impacts of the organization, including positive and negative 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

Environment
GRI 301: Materials 2016
301-1

Materials used by weight or volume

301-2

Percentage of recycled input materials used to manufacture the organization’s primary products and services

301-3

Reclaimed products and their packaging materials

GRI302: 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 discharge-related 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

GRI305: Emissions 2016
305-1

Direct GHG emissions (Scope 1)

305-2

Energy indirect GHG emissions (Scope 2)

305-3

Other indirect GHG emissions (Scope 3)

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 307: Environmental Compliance 2016
307-1

Non-compliance with environmental laws and regulations

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

Total number and rate of new employee hires during the reporting period, by age group, gender and region

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

401-3

Total number of employees that took parental leave, by gender

GRI 402: Labor/Management Relations 2016
402-1

Minimum notice periods regarding operational changes

GRI403: 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 Opportunity 2016
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
406-2

Incidents of discrimination and corrective actions taken

GRI407: 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

N/A
GRI411: Rights of Indigenous Peoples 2016
411-1

Incidents of violations involving rights of indigenous peoples

N/A
GRI 412: Human Rights Assessment 2016
412-1

Operations that have been subject to human rights reviews or impact assessments

412-2

Employee training on human rights policies or procedures

412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

GRI413: 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

N/A
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

GRI416: 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

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