Go to the contents of this page.


Search of Article by Purpose CSR Content Menu

Reporting Guidelines

Global Reporting Initiative (GRI) Index

This report contains information corresponding to disclosure reguirements of the GRI Sustainability Reporting Standards.

GRI 102: General Disclosures

Items Topics Links
Organizational profile
102-1 a. Name of the organization. Osaka Gas Co., Ltd.
102-2 a. A description of the organization's activities.
b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
  • Domestic energy: gas: Production, supply and sale of city gas, sale of gas appliances, gas pipe installation, sale of LNG and LPG , gas sales to industrial customers
  • Domestic energy: electricity: Power generation, sale of electricity
  • International energy: Development of and investment regarding oil and natural gas, energy supply, leasing of LNG tankers
  • Life & business solutions (Non-energy business): Development and leasing of real estate properties, information-processing services, sale of fine materials and carbon material products
102-3 a. Location of the organization's headquarters. 4-1-2, Hiranomachi, Chuo-ku, Osaka 541-0046, Japan
102-4 a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.
  • [Non-Consolidated] 1 country,
    [Consolidated] 23 countries
  • Japan
  • Countries where major affiliates operate: Japan, Australia, U.S.A, UK, Thailand, Singapore, Vietnam, Sri Lanka, India
102-5 a. Nature of ownership and legal form.
  • Establishment: April 10, 1897
  • Commencement of operations: October 19, 1905
  • Annual Meeting of Shareholders: June (Held on June 20 in 2019)
  • Number of Shares:
    Authorized: 700,000,000
    Issued: 416,680,000
  • Listed stock exchanges and sections: Tokyo Stock Exchange, Nagoya Stock Exchange
  • Number of Shareholders as of March 31, 2019: 104,094
  • Number of Shares per Unit: 100 shares
  • Name of Accounting Auditor: KPMG Azsa LLC
  • Administrator of Shareholders' Register: Sumitomo Mitsui Trust Bank, Limited
102-6 a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served;
iii. types of customers and beneficiaries.
  • Domestic: Gas business, electricity business, energy business
  • Overseas: Energy business (Australia, U.S.A, UK, Singapore, Thai), upstream business (natural gas supply sources: Burnei, Indonesia, Malaysia, Australia, Qatar, Oman, Russia, Papua New Gunia), material solutions business (U.S.A. UK, France, Germany, Switzerland, Sri Lanka, India, China, etc.), water business (UK)
102-7 a. Scale of the organization, including:
i. total number of employees; [Non-Consolidated] 5,392 (including operating officers, directors and temporary employees, and excluding employees temporarily transferred to affiliated companies)
[Consolidated] 20,224 (Japan: 18,400 + OG), Asia: 1,394 (excluding Japan), Oceania: 21, Europe: 242, North America: 167)
ii. total number of operations; [Non-Consolidated] 18 (Japan)
iii. net sales (for private sector organizations) or net revenues (for public sector organizations); Operating Revenues
[Non-Consolidated] 1,104,537 million yen [Consolidated] 1,371,863 million yen
iv. total capitalization (for private sector organizations) broken down in terms of debt and equity; Debt, Net Assets
[Non-Consolidated] 773,713 million yen, 765,013 million yen [Consolidated] 994,678 million yen, 1,035,044 million yen
v. quantity of products or services provided. [Gas Business]
Gas sales by volume: 7,935 million m³
102-8 a. Total number of employees by employment contract (permanent and temporary), by gender.
b. Total number of employees by employment contract (permanent and temporary), by region.
c. Total number of employees by employment type (full-time and part-time), by gender.
d. Whether a significant portion of the organization's activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
f. An explanation of how the data have been compiled, including any assumptions made.
102-9 a. A description of the organization's supply chain, including its main elements as they relate to the organization's activities, primary brands, products, and services. Procurement (price, LNG purchase volume, outline of purchase contract)
LNG price in FY2018 average: 56,339 yen/ton
LNG purchase volume in FY2018: 9,419 thousand ton
Countries where Osaka Gas has long-term supply contracts: Brunei, Indonesia, Australia, Malaysia, Qatar, Oman, Russia, Papua New Guinea, Portfolio with Shell Eastern Trading LNG purchase volume in FY2018: 9,419 thousand ton
Countries where Osaka Gas has long-term supply contracts: Brunei, Indonesia, Australia, Malaysia, Qatar, Oman, Russia, Papua New Guinea, Portfolio with Shell Eastern Trading
102-10 a. Significant changes to the organization's size, structure, ownership, or supply chain, including:
i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.
102-11 a. Whether and how the organization applies the Precautionary Principle or approach.
102-12 a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.
  • Participating in UN Global Compact
  • Participating in Women's Empowerment Principles
  • Implement of “Osaka Gas Group Code of Conduct” based on the Universal Declaration of Human Rights, the Constitution of Japan and other relevant laws and regulations
  • Involved in establishment of GHG Protocol and other proposals as a member of the World Business Council for Sustainable Development
  • Reporting conforming to the GHG Protocol
  • Response to CDP
  • Certification acquisition of ISO 14001
  • Endorsement of the TCFD Recommendations
  • Joining the TCFD Consortium of Japan
  • Upholding the Charter of Corporate Code by Nippon Keidanren
  • Participated in the Experimental Nationally-Integrated Market for Emissions Trading by METI
  • Participating in the Japan Business Initiative for Biodiversity
102-13 a. A list of the main memberships of industry or other associations, and national or international advocacy organizations. [Membership of professional institutions]
  • UN Global Compact
  • Osaka Chamber of Commerce and Industry
  • Kansai Economic Federation
  • Kansai Association of Corporate Executives
  • Japan Business Federation
  • Japan Gas Association etc.
Strategy
102-14 a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.
102-15 a. A description of key impacts, risks, and opportunities.
Ethics and integrity
102-16 a. A description of the organization's values, principles, standards, and norms of behavior. The Daigas Group, with its highest managerial priority placed on maximizing value for its customers, seeks to create value for all its stakeholders including shareholders, society, and employees through fair and transparent business practices. We believe that the pursuit of “Value Creation Management” results in fulfilling corporate social responsibilities of the group.
In order for the Daigas Group to fulfill its full corporate social responsibilities and to achieve its sustainable development, we hereby set forth the “Daigas Group CSR Charter” as the guiding principle for the management and the employees of the Group to observe in their conduct of business.
The management of the Daigas Group, its subsidiaries and affiliates, and managers of respective divisions, are determined to implement the spirit of the charter in their business initiatives. Should any infringement of the charter occur, the management acts immediately to identify and resolve problems, and to take strict corrective actions.
102-17 a. A description of internal and external mechanisms for:
i. seeking advice about ethical and lawful behavior, and organizational integrity;
ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.
Governance
102-18 a. Governance structure of the organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics.
102-19 a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
102-20 a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
b. Whether post holders report directly to the highest governance body.
102-21 a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
102-22 a. Composition of the highest governance body and its committees by:
i. executive or non-executive;
ii. independence;
iii. tenure on the governance body;
iv. number of each individual's other significant positions and commitments, and the nature of the commitments;
v. gender;
vi. membership of under-represented social groups;
vii. competencies relating to economic, environmental, and social topics;
viii. stakeholder representation.
102-23 a. Whether the chair of the highest governance body is also an executive officer in the organization.
b. If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.
102-24 a. Nomination and selection processes for the highest governance body and its committees.
b. Criteria used for nominating and selecting highest governance body members, including whether and how:
i. stakeholders (including shareholders) are involved;
ii. diversity is considered;
iii. independence is considered;
iv. expertise and experience relating to economic, environmental, and social topics are considered.
102-25 a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
b. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
i. Cross-board membership;
ii. Cross-shareholding with suppliers and other stakeholders;
iii. Existence of controlling shareholder;
iv. Related party disclosures.
102-26 a. Highest governance body's and senior executives' roles in the development, approval, and updating of the organization's purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.
102-27 a. Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics.
102-28 a. Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics.
b. Whether such evaluation is independent or not, and its frequency.
c. Whether such evaluation is a self-assessment.
d. Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.
102-29 a. Highest governance body's role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities — including its role in the implementation of due diligence processes.
b. Whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.
102-30 a. Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics.
102-31 a. Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities.
102-32 a. The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material topics are covered.
102-33 a. Process for communicating critical concerns to the highest governance body.
102-34 a. Total number and nature of critical concerns that were communicated to the highest governance body.
b. Mechanism(s) used to address and resolve critical concerns.
102-35 a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
ii. Sign-on bonuses or recruitment incentive payments;
iii. Termination payments;
iv. Clawbacks;
v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
b. How performance criteria in the remuneration policies relate to the highest governance body's and senior executives' objectives for economic, environmental, and social topics.
102-36 a. Process for determining remuneration.
b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
c. Any other relationships that the remuneration consultants have with the organization.
102-37 a. How stakeholders' views are sought and taken into account regarding remuneration.
b. If applicable, the results of votes on remuneration policies and proposals.
102-38 a. Ratio of the annual total compensation for the organization's highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.
102-39 a. Ratio of the percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.
Stakeholder engagement
102-40 a. A list of stakeholder groups engaged by the organization. [Stakeholder of the Osaka Gas Group]
  • Customers
  • Consumer groups
  • Local communities
  • Educational organizations, students
  • Knowledgeable people
  • Administrative authorities
  • NPOs, NGOs
  • Shareholders, investors
  • Employees
  • Business partners, clients
102-41 a. Percentage of total employees covered by collective bargaining agreements.
102-42 a. The basis for identifying and selecting stakeholders with whom to engage.
102-43 a. 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.
102-44 a. Key topics and concerns that have been raised through stakeholder engagement, including:
i. how the organization has responded to those key topics and concerns, including through its reporting;
ii. the stakeholder groups that raised each of the key topics and concerns.
Reporting practice
102-45 a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.
b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
102-46 a. An explanation of the process for defining the report content and the topic Boundaries.
b. An explanation of how the organization has implemented the Reporting Principles for defining report content.
102-47 a. A list of the material topics identified in the process for defining report content.
102-48 a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.
102-49 a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries. None
102-50 a. Reporting period for the information provided. “CSR Report 2019” covers data for FY2019 (from April 1, 2018 to March 31, 2019), while some articles refer to efforts in FY2020.
102-51 a. If applicable, the date of the most recent previous report. “CSR Report 2019” was published in October 2018.
Please refer other reports:
102-52 a. Reporting cycle. Among above-mentioned reports, Business Report and Corporate Governance Report are published quarterly, while others are published annually.
102-53 a. The contact point for questions regarding the report or its contents. CSR & Environment Dept., Osaka Gas Co., Ltd.
4-1-2, Hiranomachi, Chuo-ku, Osaka 541-0046, Japan
102-54
a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
i. 'This report has been prepared in accordance with the GRI Standards: Core option';
ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.
Option of “in accordance”: Core
102-55 a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
b. For each disclosure, the content index shall include:
i. the number of the disclosure (for disclosures covered by the GRI Standards);
ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
This table
102-56 a. A description of the organization's policy and current practice with regard to seeking external assurance for the report.
b. If the report has been externally assured:
i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
ii. The relationship between the organization and the assurance provider;
iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.

Economic

Items Indicators Links
GRI 201: Economic Performance
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
201-1 a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: 'direct economic value generated' less 'economic value 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, including:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;
v. the costs of actions taken to manage the risk or opportunity.
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:
i. the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them;
ii. the basis on which that estimate has been arrived at;
iii. when that estimate was made.
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, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.
201-4 a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
i. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of grant;
iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any operation.
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
202-1 a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.
b. When a significant proportion of other workers (excluding employees) performing the organization's activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.
c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
d. The definition used for 'significant locations of operation'.
Average salary of Osaka Gas employees: 6,583,924 yen
(as of 31 May 2019)
[Reference]
The average minimum pay in Kansai area: approx. 6,570 yen/day (Reference: Minimum pay by region in Japan, Ministry of Health, Labour and Welfare)
202-2 a. Percentage of senior management at significant locations of operation that are hired from the local community.
b. The definition used for 'senior management'.
c. The organization's geographical definition of 'local'.
d. The definition used for 'significant locations of operation'.
100%
GRI 203: Indirect Economic Impacts
203-1
a. Extent of development of significant infrastructure investments and services supported.
b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.
203-2 a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
GRI 204: Procurement Practices
204-1 a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
b. The organization's geographical definition of 'local'.
c. The definition used for 'significant locations of operation'.
GRI 205: Anti-corruption
205-1 a. Total number and percentage of operations assessed for risks related to corruption.
b. Significant risks related to corruption identified through the risk assessment.
205-2 a. Total number and percentage of governance body members that the organization's anti-corruption policies and procedures have been communicated to, broken down by region.
b. Total number and percentage of employees that the organization's anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
c. Total number and percentage of business partners that the organization's anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization's anti-corruption policies and procedures have been communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
205-3 a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
There was no incidents of corruption identified.
GRI 206: Anti-competitive Behavior
206-1 a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
b. Main outcomes of completed legal actions, including any decisions or judgments.
There was no case legally punished.

Environmental

item is an index selected by the Daigas group as a materiality.

Items Indicators Links
GRI 301: Materials
301-1 a. Total weight or volume of materials that are used to produce and package the organization's primary products and services during the reporting period, by:
i. non-renewable materials used;
ii. renewable materials used.
CSR Charter Ⅱ > Environmental Impact throughout the Daigas Group Value Chain > Environmental Impact throughout the Daigas Group Value Chain in FY2019
301-2 a. Percentage of recycled input materials used to manufacture the organization's primary products and services. None (LNG)
301-3 a. Percentage of reclaimed products and their packaging materials for each product category.
b. How the data for this disclosure have been collected.
GRI 302: Energy
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
302-1 a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
302-2 a. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.
302-3 a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.
302-4 a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
302-5 a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
c. Standards, methodologies, assumptions, and/or calculation tools used.
GRI 303: Water
303-1 a. Total volume of water withdrawn, with a breakdown by the following sources:
i. Surface water, including water from wetlands, rivers, lakes, and oceans;
ii. Ground water;
iii. Rainwater collected directly and stored by the organization;
iv. Waste water from another organization;
v. Municipal water supplies or other public or private water utilities.
b. Standards, methodologies, and assumptions used.
303-2 a. Total number of water sources significantly affected by withdrawal by type:
i. Size of the water source;
ii. Whether the source is designated as a nationally or internationally protected area;
iii. Biodiversity value (such as species diversity and endemism, and total number of protected species);
iv. Value or importance of the water source to local communities and indigenous peoples.
b. Standards, methodologies, and assumptions used.
303-3 a. Total volume of water recycled and reused by the organization.
b. Total volume of water recycled and reused as a percentage of the total water withdrawal as specified in Disclosure 303-1.
c. Standards, methodologies, and assumptions used.
GRI 304: Biodiversity
304-1 a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:
i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the organization;
iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
iv. Type of operation (office, manufacturing or production, or extractive);
v. Size of operational site in km2 (or another unit, if appropriate);
vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).
304-2 a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:
i. Construction or use of manufacturing plants, mines, and transport infrastructure;
ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
iii. Introduction of invasive species, pests, and pathogens;
iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
b. Significant direct and indirect positive and negative impacts with reference to the following:
i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.
304-3 a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.
304-4 a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:
i. Critically endangered
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
GRI 305: Emissions
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
305-1 a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-2 a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-3 a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-4 a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
305-5 a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2 CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
305-6 a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
b. Substances included in the calculation.
c. Source of the emission factors used.
d. Standards, methodologies, assumptions, and/or calculation tools used.
None (ODS)
305-7 a. Significant air emissions, in kilograms or multiples, for each of the following:
i. NOX
ii. SOX
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.
GRI 306: Effluents and Waste
306-1 a. Total volume of planned and unplanned water discharges by:
i. destination;
ii. quality of the water, including treatment method;
iii. whether the water was reused by another organization.
b. Standards, methodologies, and assumptions used.
306-2 a. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
c. How the waste disposal method has been determined:
i. Disposed of directly by the organization, or otherwise directly confirmed
ii. Information provided by the waste disposal contractor
iii. Organizational defaults of the waste disposal contractor
306-3 a. Total number and total volume of recorded significant spills.
b. The following additional information for each spill that was reported in the organization's financial statements:
i. Location of spill;
ii. Volume of spill;
iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or water surfaces), spills of wastes (soil or water surfaces), spills of chemicals (mostly soil or water surfaces), and other (to be specified by the organization).
c. Impacts of significant spills.
306-4 a. Total weight for each of the following:
i. Hazardous waste transported
ii. Hazardous waste imported
iii. Hazardous waste exported
iv. Hazardous waste treated
b. Percentage of hazardous waste shipped internationally.
c. Standards, methodologies, and assumptions used.
306-5 a. Water bodies and related habitats that are significantly affected by water discharges and/or runoff, including information on:
i. the size of the water body and related habitat;
ii. whether the water body and related habitat is designated as a nationally or internationally protected area;
iii. the biodiversity value, such as total number of protected species.
GRI 307: Environmental Compliance
307-1 a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
GRI 308: Supplier Environmental Assessment
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
308-1 a. Percentage of new suppliers that were screened using environmental criteria.
308-2 a. Number of suppliers assessed for environmental impacts.
b. Number of suppliers identified as having significant actual and potential negative environmental impacts.
c. Significant actual and potential negative environmental impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.

Social

item is an index selected by the Daigas group as a materiality.

Items Indicators Links
GRI 401: Employment
401-1 a. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.
401-2 a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.
b. The definition used for 'significant locations of operation'.
401-3 a. Total number of employees that were entitled to parental leave, by gender.
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.
GRI 402: Labor / Management Relations
402-1 a. Minimum number of weeks' notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them.
b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.
GRI 403: Occupational Health and Safety
403-1 a. The level at which each formal joint management-worker health and safety committee typically operates within the organization.
b. Percentage of workers whose work, or workplace, is controlled by the organization, that are represented by formal joint management-worker health and safety committees.
100%
403-2 a. Occupational injuries, injury rate (IR), occupational disease rate (ODR), lost day rate (LDR), absentee rate (AR), and work-related fatalities for all employees (with breakdown below)
i. region;
ii. gender.
b. Types of injury, injury rate (IR), and work-related fatalities, for all workers (excluding employees) whose work, or workplace, is controlled by the organization, with a breakdown by:
i. region;
ii. gender.
c. The system of rules applied in recording and reporting accident statistics.
403-3 a. Whether there are workers whose work, or workplace, is controlled by the organization, involved in occupational activities who have a high incidence or high risk of specific diseases.
403-4 a. Whether formal agreements (either local or global) with trade unions cover health and safety.
b. If so, the extent, as a percentage, to which various health and safety topics are covered by these agreements.
GRI 404: Training and Education
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
404-1 a. Average hours of training that the organization's employees have undertaken during the reporting period, by:
i. gender;
ii. employee category.
404-2 a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
404-3 a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.
GRI 405: Diversity and Equal Opportunity
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
405-1 a. Percentage of individuals within the organization's governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
405-2 a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
b. The definition used for 'significant locations of operation'.
GRI 406: Non-discrimination
406-1 a. Total number of incidents of discrimination during the reporting period.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
There was no incidents reported.
GRI 407: Freedom of Association and Collective Bargaining
407-1 a. Operations and suppliers in which workers' rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.
GRI 408: Child Labor
408-1 a. Operations and suppliers considered to have significant risk for incidents of:
i. child labor;
ii. young workers exposed to hazardous work.
b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.
GRI 409: Forced or Compulsory Labor
409-1 a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.
GRI 410: Security Practices
410-1 a. Percentage of security personnel who have received formal training in the organization's human rights policies or specific procedures and their application to security.
b. Whether training requirements also apply to third-party organizations providing security personnel.
GRI 411: Rights of Indigenous Peoples
411-1 a. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
There was no incidents of violations reported.
GRI 412: Human Rights Assessment
412-1 a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.
412-2 a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.
412-3 a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
b. The definition used for 'significant investment agreements'.
 
GRI 413: Local Communities
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
413-1 a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities' needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include vulnerable groups;
vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes.
413-2 a. Operations with significant actual and potential negative impacts on local communities, including:
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations.
GRI 414: Supplier Social Assessment
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
414-1 a. Percentage of new suppliers that were screened using social criteria.
414-2 a. Number of suppliers assessed for social impacts.
b. Number of suppliers identified as having significant actual and potential negative social impacts.
c. Significant actual and potential negative social impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
GRI 415: Public Policy
415-1 a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
b. If applicable, how the monetary value of in-kind contributions was estimated.
None
GRI 416: Customer Health and Safety
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
416-1 a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
416-2 a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
There was no non-compliance incidents resulted in legal punishment such as fines, penalties and warning.
GRI 417: Marketing and Labeling
417-1 a. Whether each of the following types of information is required by the organization's procedures for product and service information and labeling:
i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might produce an environmental or social impact;
iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
417-2 a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
417-3 a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
There was no non-compliance incidents resulted in legal punishment such as fines, penalties and warning.
GRI 418: Customer Privacy
GRI 103: Management Approach
  a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
418-1 a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.
GRI 419: Socioeconomic Compliance
419-1 a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
c. The context against which significant fines and non-monetary sanctions were incurred.
There was no non-compliance incidents resulted in legal punishment such as fines, penalties and warning.

Reference for the Environmental Reporting Guidelines of the Ministry of the Environment

Information and Indicators that Describe the Status of Environmental Management

Items Links
1. Environmental policy, vision, business strategies, etc.
(1) Environmental policy
(2) Important issues, vision and business strategies, etc.
2. Organizational structure and status of governance
(1) Organizational structure of environmental conscious management
(2) Responding to important environmental issues
(3) Role of the Board of Directors and corporate affairs body in management of important environmental issues
3. Status of stakeholder engagement
(1) Policy toward stakeholders
(2) Outline and policy toward past stakeholder engagement
4. Risk management
(1) Risk identification, evaluation and response methods
(2) Positioning of above methods in company-wide risk management
5. Business model
6. Environmental efforts in the value chain
(1) Outline of our value chain
(2) Green purchasing policy, targets and results
(3) Status of eco-friendly products and services
7. Long-term vision
(1) Long-term vision
(2) Time frame for establishing long-term vision
(3) Reason for setting that time frame
8. Stratergy
Business strategy to realize a sustainable society
9. How to identify important environmental issues
(1) Procedures when operators identify an important environmental issue
(2) List of important environmental issues that have been identified
(3) Reasons for determining that an identified environmental issue is important
(4) Boundaries for important environmental issues
10. Important environmental issues for business operators
(1)Policy / action plan
(2)Target and Performance of performance evaluation indicator
(3)Calculation method of performance evaluation indicator
(4)Calculation range of performance evaluation indicator
(5)If the financial influence due to risks and opportunities is large, calculations and calculation methods
(6)If an independent third party assurance is given to the report, the assurance report

Information and Indicators that Describe the Status of Activities to Reduce Environmental Impacts of Business Activities and Reduction Measures

Items Links
1. Input (resources and energy)
(1) Total amount of energy input and reduction measures
(2) Total amount of material input and reduction measures
(3) Amount of water input and reduction measures
2. Status of cyclical utilization of resources (within organization's operational area)
3. Output (manufactured products, environmental impacts)
(1) Total amount of manufactured products or sales
(2) Amount of greenhouse gas emissions and reduction measures
(3) Total amount of water discharge and reduction measures
(4) Air pollution, its environmental impacts on the living environment, and reduction measures
(5) Amount of release and transfer of chemical substances and reduction measures
(6) Total amount of waste generation and final disposal, and reduction measures
(7) Leakage of hazardous substances and preventive measures
4. Status of preservation of biodiversity and sustainable utilization of biological resources

Information and Indicators that Describe the Status of Economic and Social Aspects of Environmental Conscious Management

Other matters reported

Items Links
1. Subsequent events, etc.
(1) Subsequent events None
(2) Temporary events None
2. Third-Party Review

TCFD Recommendations Table

Presents information disclosures recommended by the Task Force on Climate-related Financial Disclosures (TCFD) Recommendations.

Items Links
Governance: Corporate governance involving climate-related risks and opportunities
a) Board of Directors' monitoring system for climate-related risks and opportunities
b) Role of executives in evaluating and managing climate-related risks and opportunities
Strategy: Actual and latent effects on the organization's business, strategic, and financial plans
a) Short-, medium- and long-term climate-related risks and opportunities identified by the organization
b) Impact of climate-related risks and opportunities on the organization's business, strategic, and financial plans
c) Resilience of the organization's strategy based on the study of various climate-related scenarios, including scenarios up to a 2℃ rise
Risk management: Process by which the organization identifies, evaluates and manages climate-related risk
a) Process for identifying and evaluating climate-related risk
b) Process for managing climate-related risk
c) How the process of identifying, evaluating and managing climate-related risk is integrated into the overall risk management of the organization
Metrics and targets: the indicators and targets used to assess and manage climate-related risks and opportunities
a) Metrics used to assess climate-related risks and opportunities in line with the organization's strategy and risk management process
b) Volume of greenhouse gas emissions for Scopes 1, 2 and 3 and attendant risks
c) Targets and results used by the organization to manage climate-related risks and opportunities

TCFD Guidance Table

Presents information disclosures on items recommended by the Guidance for Climate-related Financial Disclosure (TCFD Guidance) formulated by METI (December 2018) related to the energy industry (gas provider, electricity provider).

Efforts to expand percentage of non-fossil fuel energy sources
Items Topics Links
Medium- and long-term target setting and GHG emissions reduction efforts (Example of disclosure by gas provider)
  • Efforts to reduce the output level of CO2 emissions and lower energy consumption in the production of city gas
  • The expansion of cogeneration systems and use of fuel cells, energy savings through their use, and efforts that contribute to lowering GHGs
Efforts to expand percentage of non-fossil fuel energy sources
  • Efforts to expand percentage of non-fossil fuel energy sources
  • Efforts related to lowering CO2 through greater thermal power efficiencies
Research and Development (Example of disclosure by gas provider)
  • Ideas and initiatives related to technical development for achieving greater efficiencies and bringing about a low carbon shift as regards to the use of gas, including incineration technologies and cogeneration
  • R&D on hydrogen technologies, methanation, and more, to affect a major low-carbon shift
(Example of disclosure by electricity provider)
  • Ideas and initiatives related to technical development that can contribute to a low carbon shift, including thermal power technologies to reduce environmental impact, response to the large-scale introduction of renewable energy, and the development of technologies for efficient energy use
Promotion of energy-saving and GHG-saving actions for customers (Example of disclosure by electricity provider)
  • Smart energy networks and energy management systems
(Example of disclosure by electricity provider)
  • Expansion of high-efficiency electrical equipment to reduce GHG emissions on demand side
Resource circulation/recycling initiatives
Efforts to reduce GHGs through international businesses

Global Compact and ISO 26000

Global Compact ISO26000 Core Subjects Links
  Organizational governance
Human rights
  • Principle 1
    Businesses should support and respect the protection of internationally proclaimed human rights, and
  • Principle 2
    make sure that they are not complicit in human rights abuses.
Human rights
Labor
  • Principle 3
    Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;
  • Principle 4
    the elimination of all forms of forced and compulsory labor;
  • Principle 5
    the effective abolition of child labor; and
  • Principle 6
    the elimination of discrimination in respect of employment and occupation.
Labor practices
Environment
  • Principle 7
    Businesses should support a precautionary approach to environmental challenges;
  • Principle 8
    undertake initiatives to promote greater environmental responsibility; and
  • Principle 9
    encourage the development and diffusion of environmentally friendly technologies.
Environment
Anti-Corruption
  • Principle 10
    Businesses should work against corruption in all its forms, including extortion and bribery.
Fair operating practices
UN Global Compact Consumer issues
Community involvement and development

CSR of Daigas Group

President's Commitment
Management and CSR of the Daigas Group
Policies on CSR
Special Feature
The Daigas Group addresses social issues with its human resources and technical expertise
Corporate Governance
Stakeholder Engagement
Value Chain of the Daigas Group
Actions on Materiality
CSR Charter Ⅰ
Creating Value for Customers
CSR Charter Ⅱ
Harmonizing with the Environment and Contributing to Realizing a Sustainable Society
CSR Charter Ⅲ
Being a Good Corporate Citizen Contributing to Society
CSR Charter Ⅳ
Complying with Laws and Regulations and Respect for Human Rights
CSR Charter Ⅴ
Management Policy for Human Growth
ESG Data
Reporting

President's Commitment
Management and CSR of the Daigas Group
Corporate Principles and CSR Charter
Daigas Group Code of Conduct
Global Compact and ISO 26000
Long-Term Management Vision 2030
Medium-Term Management Plan 2020
CSR Integrated into
Management Strategy
Policies on CSR
Special Feature The Daigas Group addresses social issues with its
human resources and technical expertise
Reducing greenhouse gas emissions
through efficient use of natural gas and expansion of renewable energy
Constructing resilient infrastructure for disaster-resistant urban development
Promoting the evolution of ICT/IoT
services to solve customer problems
Corporate Governance
Corporate Governance
Risk Management
CSR Management
Stakeholder Engagement
Dialogue and Cooperation with Stakeholders
Response to Stakeholders' Voices
Value Chain of the Daigas Group
Enhancement of CSR in Our Value Chain
Social Impact of Business Activities in Our Energy Value Chain and Efforts to Reduce Such Impact
CSR Efforts Throughout Supply Chain
Electricity and Gas Industry Reform
Actions on Materiality
Materiality
Customer Health and Safety
Energy / Emissions
Local Communities
Customer Privacy
Supplier Assessment
Training and Education
Diversity and Equal Opportunity
Economic Performance
CSR Charter Ⅰ
Creating Value for Customers
Index
CSR Indicator
Safety and Security 1: Procurement Stage
Safety and Security 2: Processing Stage
Safety and Security 3: Distribution Stage
Safety and Security 4: Consumption Stage
Incorporating Customer Opinions
Proposing New Value
CSR Charter Ⅱ
Harmonizing with the Environment and Contributing to Realizing a Sustainable Society
Index
CSR Indicator
Environmental Management
Environmental Management:
Indicators, Targets and Results
Actions for Climate Change:
Recognition of and Action on Risks and Opportunities
Actions for Climate Change: Method to Evaluate Effects of CO2 Emissions Reduction
Actions for Climate Change: Working to Reduce CO2 Emissions in Business Activities
Actions for Climate Change: Working to Reduce CO2 Emissions at Customer Sites
Efforts in Resource Recycling
Conserving Biodiversity
Developing Environmental Technologies
Addressing Environmental Risk
Green Purchasing and Green Distribution
Environmental Communication
CSR Charter Ⅲ
Being a Good Corporate Citizen Contributing to Society
Index
CSR Indicator
Social Contribution Activities
Corporate Volunteering Activities under the “Small Light Campaign”
Activities for Promoting Communication with Society
Activities at Osaka Gas' Foundations
CSR Charter Ⅳ
Complying with Laws and Regulations and Respect for Human Rights
Index
CSR Indicator
Compliance Promotion Efforts
Action on Human Rights
Efforts for Protection of Personal Information
Information Security
Consultations and Reports from Partner Companies
CSR Charter Ⅴ
Management Policy for Human Growth
Index
CSR Indicator
Employment
Acceptance of Diversity
Balancing Work and Family
Human Resource Development and Rewards
Communication Between Employees and Company
Improving Occupational Health and Safety
ESG Data
Environmental Performance Data
Social Data
Governance Data
Reporting
CSR Report Policy
Commendation from the Outside
Third-Party Review / Third-Party Verification
Download
Course Taken Since the Company's Foundation
Reporting Guidelines
CSR Report 2019 Terminology
Search by Purpose
We Value Your Feedback
Osaka Gas in brief
Topics
CSR Site Map