Global Brother Brother's CSR GRI Guidelines Comparison Table

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GRI Guidelines Comparison Table

Below is a comparison table of the standard disclosures in the G4 Sustainability Reporting Guidelines provided by the Global Reporting Initiative (GRI) and the information we provide on our website.

Scope of report: Brother Industries, Ltd. and its global group companies (including those in Japan)
Period: April 1, 2016 to March 31, 2017 and important matters up until September 28,2017.

Strategy and Analysis

Items Indicators Website
G4-1 Provide 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 the organization's strategy for addressing sustainability.
G4-2 Provide a description of key impacts, risks, and opportunities.

Organizational Profile

Items Indicators Website
G4-3 Report the name of the organization.
G4-4 Report the primary brands, products, and services.
G4-5 Report the location of the organization's headquarters.
G4-6 Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.
G4-7 Report the nature of ownership and legal form.
G4-8 Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
G4-9 Report the scale of the organization, including:
  • Total number of employees
  • Total number of operations
  • Net sales (for private sector organizations)
  • Total capitalization broken down in terms of debt and equity (for private sector organizations)
  • Quantity of products or services provided
G4-10
  • Report the total number of employees by employment contract and gender.
  • Report the total number of permanent employees by employment type and gender.
  • Report the total workforce by employees and supervised workers and by gender.
  • Report the total workforce by region and gender.
  • Report whether a substantial portion of the organization's work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
  • Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).
G4-12 Describe the organization's supply chain.
G4-13 Report any significant changes during the reporting period regarding the organization's size, structure, ownership, or its supply chain, including:
  • Changes in the location of, or changes in, operations, including facility openings, closings, and expansions
  • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations)
  • Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination
Commitments to External Initiatives
G4-14 Report whether and how the precautionary approach or principle is addressed by the organization.

Identified Material Aspects and Boundaries

Items Indicators Website
G4-17
  • List all entities included in the organization's consolidated financial statements or equivalent documents.
  • Report whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
G4-18
  • Explain the process for defining the report content and the Aspect Boundaries.
  • Explain how the organization has implemented the Reporting Principles for Defining Report Content.
G4-22 Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.
G4-23 Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.

Stakeholder Engagement

Items Indicators Website
G4-24 Provide a list of stakeholder groups engaged by the organization.
G4-27 Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns.

Report Profile

Items Indicators Website
G4-28 Reporting period (such as fiscal or calendar year) for information provided.
G4-29 Date of most recent previous report (if any).
G4-30 Reporting cycle (such as annual, biennial).
G4-31 Provide the contact point for questions regarding the report or its contents.
GRI Content Index
G4-32
  • Report the ‘in accordance’ option the organization has chosen.
  • Report the GRI Content Index for the chosen option (see tables below).
  • Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.
  • GRI Guidelines Comparison Table (This page)

Governance

Items Indicators Website
Governance Structure and Composition
G4-33
  • Report the organization's policy and current practice with regard to seeking external assurance for the report.
  • If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided.
  • Report the relationship between the organization and the assurance providers.
  • Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report.
G4-34 Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts.
G4-35 Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.
G4-36 Report whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body.
G4-37 Report processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body.
G4-38 Report the composition of the highest governance body and its committees by:
  • Executive or non-executive
  • Independence
  • Tenure on the governance body
  • Number of each individual's other significant positions and commitments, and the nature of the commitments
  • Gender
  • Membership of under-represented social groups
  • Competences relating to economic, environmental and social impacts
  • Stakeholder representation
G4-39 Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization's management and the reasons for this arrangement).
G4-40 Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members, including:
  • Whether and how diversity is considered
  • Whether and how independence is considered
  • Whether and how expertise and experience relating to economic, environmental and social topics are considered
  • Whether and how stakeholders (including shareholders) are involved
G4-41 Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
  • Cross-board membership
  • Cross-shareholding with suppliers and other stakeholders
  • Existence of controlling shareholder
  • Related party disclosures
Highest Governance Body's Role in Setting Purpose, Values, and Strategy
G4-42 Report the 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 impacts.
Highest Governance Body's Competencies and Performance Evaluation
G4-43 Report the measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental and social topics.
G4-44
  • Report the processes for evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not, and its frequency. Report whether such evaluation is a self-assessment.
  • Report 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.
Highest Governance Body's Role in Risk Management
G4-45
  • Report the highest governance body's role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body's role in the implementation of due diligence processes.
  • Report whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental and social impacts, risks, and opportunities.
G4-46 Report the highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental and social topics.
G4-47 Report the frequency of the highest governance body's review of economic, environmental and social impacts, risks, and opportunities.
Highest Governance Body's Role in Evaluating Economic, Environmental and Social Performance
G4-49 Report the process for communicating critical concerns to the highest governance body.

Ethics and Integrity

Items Indicators Website
G4-56 Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.
G4-57 Report the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines.
G4-58 Report the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines.

Disclosures on Management Approach

Items Indicators Website
Economic
Aspect: Economic Performance
G4-EC1 Direct economic value generated and distributed
G4-EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change
Aspect: Indirect Economic Impacts
G4-EC8 Significant indirect economic impacts, including the extent of impacts
Environmental
Aspect: Materials
G4-EN1 Materials used by weight or volume
G4-EN2 Percentage of materials used that are recycled input materials
  • The Eco Declaration* 
    *: The percentage of materials used that are recycled input materials is calculated for each product.
Aspect: Energy
G4-EN3 Energy consumption within the organization
G4-EN4 Energy consumption outside of the organization
G4-EN5 Energy intensity
G4-EN6 Reduction of energy consumption
G4-EN7 Reductions in energy requirements of products and services
Aspect: Water
G4-EN8 Total water withdrawal by source
G4-EN10 Percentage and total volume of water recycled and reused
Aspect: Biodiversity
G4-EN13 Habitats protected or restored
Aspect: Emissions
G4-EN15 Direct greenhouse gas (GHG) emissions (scope 1)
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (scope 2)
G4-EN17 Other indirect greenhouse gas (GHG) emissions (scope 3)
G4-EN19 Reduction of greenhouse gas (GHG) emissions
G4-EN21 NOX, SOX, and other significant air emissions
Aspect: Effluents and Waste
G4-EN22 Total water discharge by quality and destination
G4-EN23 Total weight of waste by type and disposal method
G4-EN24 Total number and volume of significant spills
Aspect: Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services
Aspect: Compliance
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
Aspect: Transport
G4-EN30 Significant environmental impacts of transporting products and other goods and materials for the organization's operations, and transporting members of the workforce
Aspect: Overall
G4-EN31 Total environmental protection expenditures and investments by type
Social
Labor Practices and Decent Work
Aspect: Employment
G4-LA3 Return to work and retention rates after parental leave, by gender
Aspect: Occupational Health and Safety
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender
Aspect: Training and Education
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
Human Rights
Aspect: Child Labor
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
Aspect: Forced or Compulsory Labor
G4-HR6 operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
Product Responsibility
Aspect: Customer Health and Safety
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
Aspect: Product and Service Labeling
G4-PR3 Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements.
G4-PR5 Results of surveys measuring customer satisfaction