GRI Guidelines Comparison Tables

GRI 1: Foundation 2021

Statement of Use Mitsubishi Heavy Industries, Ltd. refers to the GRI Standard and reports the information listed in this Comparison Table for the period (April 1, 2022 to March 31, 2023).
Used GRI 1 GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

Disclosure References
SUSTAINABILITY DATABOOK 2023  
1. The organization and its reporting practices
2-1 Organizational details  - 【MHI REPORT2023】:
Corporate Data (p.98)

【Website】
2-2 Entities included in the organization's sustainability reporting Editorial Policy > Coverage (p.3) 【Website】
2-3 Reporting period, frequency and contact point Editorial Policy > Coverage (p.3) -
2-4 Restatements of information Editorial Policy > Coverage (p.3) -
2-5 External assurance Third-party Assurance (p.143-145) -
Disclosure References
SUSTAINABILITY DATABOOK 2023  
2. Activities and workers
2-6 Activities, value chain and other business relationships Society > Supply Chain Management (p.91-95) 【MHI REPORT2023】
Business Strategie (p.40-51)
Performance Data (p.94-95)
Corporate Data (p.98)

【Website】
2-7 Employees Society > Ensuring Diversity, Equity, and Inclusion in the Workplace > Data Related to Diversity and Equal Opportunity (p.50)
Data Section > Society > Diversity, Equity, and Inclusion > Data Related to Diversity and Equal Opportunity (p.132-133)
【MHI REPORT2023】
FinancialandNon-FinancialHighlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
Corporate Data (p.98)

【Website】
2-8 Workers who are not employees - -
Disclosure References
SUSTAINABILITY DATABOOK 2023  
3.Governance
2-9 Governance structure and composition Governance > Corporate Governance > (p.101-108) 【MHI REPORT2023】
IntroducingMembersoftheBoard (p.52-55)
Corporate Governance (p.62-71)
2-10 Nomination and selection of the highest governance body Governance > Corporate Governance > Basic Approach to Corporate Governance (p.101)
Governance > Corporate Governance > Corporate Governance System (p.101)
【MHI REPORT2023】
Corporate Governance (p.62-71)
2-11 Chair of the highest governance body Governance > Corporate Governance > Corporate Governance System
・List of Directors and Director Skills Matrix (p.103)
【MHI REPORT2023】
IntroducingMembersoftheBoard (p.52-55)
Corporate Governance (p.62-71)
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability Management > Sustainability Framework (p.7-8)
Sustainability Management > Material Issues (p.9-15)
Sustainability Management > Stakeholder Engagement (p.16)
【MHI REPORT2023】
A Message from the President&CEO (p.10-17)
Corporate Governance (p.62-71)
Sustainability Promotion System (p.78-79)
Material Issues (p.80‐83)

【Website】
2-13 Delegation of responsibility for managing impacts Sustainability Management > Sustainability Framework > Sustainability Promotion System (p.8)
Sustainability Management > Material Issues > Material Issues, KPI, Progress (p.11-15)
Environment > Environmental Management > Environmental audit system (p.21)
Society > Talent Attraction and Retention > Improve Engagement (p.64)
【MHI REPORT2023】
Corporate Governance (p.62-71)
Material Issues (p.80-81)
Employee Engagement (p.91-92)

【Website】
2-14 Role of the highest governance body in sustainability reporting Sustainability Management > Sustainability Framework > Sustainability Promotion System (p.8)
Environment > Climate Change > TCFD Disclosure (p.31)
【MHI REPORT2023】
Sustainability (p.78-83)
Responses to Risks and Opportunities Caused by Climate Change (Disclosure in Accordance with TCFD Recommendations) (p.84-85)

【Website】
2-15 Conflicts of interest Governance> Corporate Governance > Corporate Governance System (p.101) 【MHI REPORT2023】
Corporate Governance (p.62-71)
Corporate Data (p.98)
2-16 Communication of critical concerns Governance > Risk management > Business Risk Management Structure (p.109)
Sustainability Management > Material Issues > Material Issues, KPI, Progress (p.11-15)
Governance > Compliance > Promotion System (p.115-116)
Governance > Compliance > Compliance (p.117)
【MHI REPORT2023】
OutsideDirectorsRoundtable (p.56‐61)
Business Risk Management (p.74-75)
Compliance (p.76)
Material Issues (p.80-83)
2-17 Collective knowledge of the highest governance body - 【MHI REPORT2023】
MHI REPORT2023:Corporate Governance Guidelines (p.62-71)

【Website】
2-18 Evaluation of the performance of the highest governance body Governance > Corporate Governance > Corporate Governance System (p.101-103) 【MHI REPORT2023】
Corporate Governance (p.66)

【Website】
2-19 Remuneration policies Governance > Corporate Governance > Remuneration of Directors (p.104-105) 【MHI REPORT2023】
Corporate Governance (p.68-70)

【Website】
2-20 Process to determine remuneration Governance > Corporate Governance > Remuneration of Directors (p.104-105) 【MHI REPORT2023】
MHI REPORT2023:Corporate Governance (p.68-70)

【Website】
2-21 Annual total compensation ratio Governance > Corporate Governance > Remuneration of Directors (p.104-105) 【MHI REPORT2023】
Corporate Governance (p.68-70)
Disclosure References
SUSTAINABILITY DATABOOK 2023  
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy CEO MESSAGE (p.6) 【MHI REPORT2023】
A Message from the President & CEO (p.10-17)
2-23 Policy commitments Sustainability Management > Sustainability Framework > Sustainability and CSR Policy (p.7)
Society > Human Rights > Basic Approach (p.44)
Society > Supply Chain Management > Basic Approach (p.91)
【MHI REPORT2023】
Sustainability (p.78-79)

【Website】
2-24 Embedding policy commitments Sustainability Management > Sustainability Framework > Sustainability and CSR Policy (p.7)
Environment > Environmental Management > Environmental Management Organization (p.21)
Environment > Environmental Management > Environmental Targets (p.22)
Environment > Biodiversity (p.37-41)
Society > Human Rights (p.44-48)
Society > Supply Chain Management (p.91-95)
Society > Occupational Safety and Health (p.70-76)
Governance > Risk management [Cybersecurity] (p.113-114)
Governance > Compliance (p.115-122)
【MHI REPORT2023】
Sustainability(p.78-80)
Compliance(p.76) 
Cybersecurity(p.77)

【Website】
2-25 Processes to remediate negative impacts Society > Human Rights (p.44-48)
Governance > Compliance > Promotion System (p.115)
【MHI REPORT2023】
Compliance (p.76)
Sustainability (p.78-79)
2-26 Mechanisms for seeking advice and raising concerns Society > Human Rights > Human Rights Due Diligence
・Grievance mechanism (p.48)
Governance > Compliance > Promotion System
・Whistle-blowing system (p.116)
【MHI REPORT2023】
Compliance (p.76)
2-27 Compliance with laws and regulations Environment > Environmental Management > Environmental audit system
・Reporting on breaches (p.21)
Governance > Compliance > Compliance
・Reporting on breaches (p.117)
-
2-28 Membership associations Sustainability Management > Initiatives and Groups We Participate In (p.17) 【MHI REPORT2023】
Sustainability > Conformity with International Norms and Information Disclosure (p.79)
Disclosure References
SUSTAINABILITY DATABOOK 2023  
5. Stakeholder Engagement
2-29 Approach to stakeholder engagement Sustainability Management > Stakeholder Engagement (p.16) 【MHI REPORT2023】
Sustainability > Relationships with Stakeholders (p.79)
2-30 Collective bargaining agreements Data Section > Society > Human Rights > Freedom of Association and Job Security (p.131) -

GRI 3: Material Topics 2021

Disclosure References
SUSTAINABILITY DATABOOK 2023  
3-1 Process to determine material topics Editorial Policy > Editorial Policy (p.3-4)
Sustainability Management > Material Issues> Processes of Identifying Material Issues (p.10)
【MHI REPORT2023】
Sustainability > Processes of Identifying Material Issues (p.81)
3-2 List of material topics Sustainability Management > Material Issues>Material Issues, KPI, Progress (p.11-15) 【MHI REPORT2023】
Sustainability > Material Issues > Material Issues for MHI Group - Company-Wide Goals and Progress Monitoring Indicators (KPI) (p.82-83)
  • The GRI standards that are most relevant to our materiality are 201: Economic Performance, 205: Anti-Corruption, 206: Anti-competitive Behavior, 207: Taxes, 302: Energy, 305: Air Emissions, 308: Supplier Environmental Assessment, 403: Occupational Health and Safety, 404 Training and Education, 405: Diversity and Equal Opportunity, 414: Supplier Social Assessment.
3-3 Management of material topics Sustainability Management > Material Issues (p.9-15)
Stakeholder Engagement (p.16)

Environment > Environmental Management (p.20-22)
Environment > Climate Change (p.28-34)

Society > Supply Chain Management (p.91-95)
Society > Occupational Safety and Health (p.70)
Society > Ensuring Diversity, Equity, and Inclusion in the Workplace (p.49)
Society > Human Resources Development (p.54-56)

Governance > Compliance [Anti-corruption] (p.118-119)
Governance > Compliance [Anti-trust] (p.120)
Governance > Compliance [Tax Transparency] (p.122)
【MHI REPORT2023】
Value Creation Process (p.14-15)
Feature: MISSION NET ZERO (p.30-39)
Business Strategies (p.40-51)
FinancialandNon-FinancialHighlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
Responses to Risks and Opportunities Caused by Climate Change (Disclosure in Accordance with TCFD Recommendations) (p.84-85)
HR Strategy (p.86-93)

Topic Standards (Economy)

Disclosure References
SUSTAINABILITY DATABOOK 2023  
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed - 【MHI REPORT2023】
Value Creation Process (p.14-15)
Business Strategies (p.40-51)
Financial and Non-Financial Highlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
201-2 Financial implications and other risks and opportunities due to climate change Environment > Climate Change > TCFD Disclosure (p.31-34) 【MHI REPORT2023】
Responses to Risks and Opportunities Caused by Climate Change (Disclosure in Accordance with TCFD Recommendations) (p.84-85)
201-3 Defined benefit plan obligations and other retirement plans - -
201-4 Financial assistance received from government - -
GRI 202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage - -
202-2 Proportion of senior management hired from the local community - -
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported - 【MHI REPORT2023】
Business Strategies (p.40-51)
203-2 Significant indirect economic impacts - 【MHI REPORT2023】
Business Strategies (p.40-51)
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers - -
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption - -
205-2 Communication and training about anti-corruption policies and procedures Governance > Compliance [Anti-corruption] (p.118-119) -
205-3 Confirmed incidents of corruption and actions taken Governance > Compliance > Compliance (p.117)
Governance > Compliance [Anti-corruption] (p.118-119)
-
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Governance > Compliance [Anti-trust] (p.120) -
GRI 207: Tax 2019
207-1 Approach to tax Governance > Compliance [Tax Transparency] (p.122) -
207-2 Tax governance, control, and risk management - -
207-3 Stakeholder engagement and management of concerns related to tax - -
207-4 Country-by-country reporting - -

Topic Standards (Environment)

Disclosure References
SUSTAINABILITY DATABOOK 2023  
GRI 301: Materials 2016
301-1 Materials used by weight or volume - -
301-2 Recycled input materials used - -
301-3 Reclaimed products and their packaging materials - -
GRI 302: Energy 2016
302-1 Energy consumption within the organization Environment > Climate Change > GHG Emissions/Energy Consumption Data (p.29)
Data Section > Environment > Climate Change
・Energy Use (p.127-128)
【MHI REPORT2023】
Financial and Non-Financial Highlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity - -
302-4 Reduction of energy consumption Environment > Climate Change > GHG Emissions/Energy Consumption Data (p.29)
Data Section > Environment > Climate Change
・Energy Consumption (p.127)
・Energy Use (p.128)
【MHI REPORT2023】
Financial and Non-Financial Highlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
302-5 Reductions in energy requirements of products and services - -
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Environment > Water Risk (p.35-36) -
303-2 Management of water discharge-related impacts Environment > Water Risk (p.35-36) -
303-3 Water withdrawal Environment > Water Risk > Quantity of Water Intake Data (p.36)
Data Section > Environment > Water Risk
・Water Usage (p.129)
-
303-4 Water discharge Data Section > Environment > Water Risk
・Water Usage (p.129)
-
303-5 Water consumption Data Section > Environment > Water Risk
・Water Usage (p.129)
-
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Environment > Biodiversity > Biodiversity Initiatives
・Biodiversity Risk Assessment (p.38-39)
-
304-2 Significant impacts of activities, products and services on biodiversity Environment > Biodiversity > Basic Policy on Biodiversity (p.37)
Environment > Biodiversity > Biodiversity Initiatives
・Biodiversity Risk Assessment (p.38-39)
-
304-3 Habitats protected or restored Environment > Biodiversity > Biodiversity Initiatives
・Collaboration with Stakeholders (p.40)
Environment > Biodiversity > Biodiversity Initiatives
・Conservation initiatives at operational sites (p.41)
-
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations - -
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions Environment > Climate Change > GHG Emissions/Energy Consumption Data
・GHG Emissions (p.29)
Data Section > Environment > Climate Change
・GHG Emissions (p.124)
【MHI REPORT2023】
Financial and Non-Financial Highlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
305-2 Energy indirect (Scope 2) GHG emissions Environment > Climate Change > GHG Emissions/Energy Consumption Data
・GHG Emissions (p.29)
Data Section > Environment > Climate Change
・GHG Emissions (p.125)
【MHI REPORT2023】
Financial and Non-Financial Highlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
305-3 Other indirect (Scope 3) GHG emissions Data Section > Environment > Climate Change
・GHG Emissions (p.126)
-
305-4 GHG emissions intensity Environment > Environmental Management > Environmental Targets (p.22)
Data Section > Environment > EEnvironmental Management
・Environmental Targets (p.124)
-
305-5 Reduction of GHG emissions Environment > Climate Change > GHG Emissions/Energy Consumption Data
・GHG Emissions (p.29)
Data Section > Environment > Climate Change
・GHG Emissions (p.124-126)
【MHI REPORT2023】
Financial and Non-Financial Highlights (p.94-95)
Eleven-Year Financial and Non-Financial Data (p.96-97)
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Environment > Waste/Pollution > Waste Generation/VOC Emissions Data
・VOC emissions (p.42)
Data Section > Environment > Waste/Pollution
・VOC emissions (p.130)
-
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Environment > Waste/Pollution > Basic Approach and Policy (p.42) -
306-2 Management of significant waste-related impacts - -
306-3 Waste generated Environment > Waste/Pollution > Waste Generation/VOC Emissions Data (p.42)
Data Section > Environment > Waste/Pollution
・Waste generation (p.130)
-
306-4 Waste diverted from disposal Data Section > Environment > Waste/Pollution
・Waste generation (p.130)
-
306-5 Waste directed to disposal Environment > Waste/Pollution > Waste Generation/VOC Emissions Data (p.42)
Data Section > Environment > Waste/Pollution
・Waste generation (p.130)
-
GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria - -
308-2 Negative environmental impacts in the supply chain and actions taken - -

Topic Standards (Society)

Disclosure References
SUSTAINABILITY DATABOOK 2023  
GRI 401: Employment 2016
401-1 New employee hires and employee turnover Data Section > Society > Talent Attraction and Retention (p.135) -
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Society > Talent Attraction and Retention > Main Systems and Initiatives to Promote Autonomous Workstyles among Employees (p.67) -
401-3 Parental leave Society > Talent Attraction and Retention > Data on Workstyles and Support for Work-Life Balance (p.69)
Data Section > Society > Data on Workstyles and Support for Work-Life Balance (p.136)
-
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes - -
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system Society > Occupational Safety and Health > Safety and Health System (p.70) -
403-2 Hazard identification, risk assessment, and incident investigation Society > Occupational Safety and Health > Safety and Health System (p.70)
Governance > Compliance > Promotion System
・Whistle-blowing system (p.116)
-
403-3 Occupational health services Society > Occupational Safety and Health > Safety and Health System (p.70) -
403-4 Worker participation, consultation, and communication on occupational health and safety Society > Occupational Safety and Health > Safety and Health System (p.70) -
403-5 Worker training on occupational health and safety Society > Occupational Safety and Health > Safety and Health System (p.70) -
403-6 Promotion of worker health Society > Occupational Safety and Health [Promotion of Health and Productivity Management] (p.73-76) -
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Society > Supply Chain Management (p.91-95) -
403-8 Workers covered by an occupational health and safety management system - -
403-9 Work-related injuries Society > Occupational Safety and Health > Data on Occupational Safety and Health (p.71)
Data Section > Society > Occupational Safety and Health (p.137-138)
-
403-10 Work-related ill health Society > Occupational Safety and Health > Data on Occupational Safety and Health (p.71)
Data Section > Society > Occupational Safety and Health (p.137-138)
-
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee Society > Human Resources Development > Training Hours and Training Costs (p.57) -
404-2 Programs for upgrading employee skills and transition assistance programs Society > Human Resources Development > Human Resource Development Structure (p.55-56) -
404-3 Percentage of employees receiving regular performance and career development reviews - -
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees Society > Ensuring Diversity, Equity, and Inclusion in the Workplace > Data Related to Diversity and Equal Opportunity (p.50)
Data Section > Society > Diversity, Equity, and Inclusion
・Data Related to Diversity and Equal Opportunity (p.132-133)
【MHI REPORT2023】
Introducing Members of the Board (p.52-55)
Corporate Governance (p.63-65)
405-2 Ratio of basic salary and remuneration of women to men Society > Ensuring Diversity, Equity, and Inclusion in the Workplace > Data Related to Diversity and Equal Opportunity (p.50)
Data Section > Society > Diversity, Equity, and Inclusion
・Data Related to Diversity and Equal Opportunity (p.132)
-
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken Governance > Compliance > Compliance (p.117)
Data Section > Governance > Compliance
・Compliance (p.142)
-
GRI 407: Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Society > Human Rights > Human rights due diligence > Initiatives for Suppliers (p.47)
Society > Supply Chain Management > Initiatives on Human Rights, Occupational Safety, and Procurement (p.94)
Society > Supply Chain Management > Supply Chain Monitoring (p.94)
-
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor Society > Human Rights > Human rights due diligence > Initiatives for Suppliers (p.47)
Society > Supply Chain Management > Initiatives on human rights, occupational safety, and procurement (p.94)
Society > Supply Chain Management > Supply chain monitoring (p.94)
-
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Society > Human Rights > Human rights due diligence > Initiatives for Suppliers (p.47)
Society > Supply Chain Management > Initiatives on Human Rights, Occupational Safety, and Procurement (p.94)
Society > Supply Chain Management > Supply Chain Monitoring (p.94)
-
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures Society > Supply Chain Management > Our Improvements in the Supply Chain (p.95) -
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples - -
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs Sustainability Management > Stakeholder Engagement
・Main Initiatives in FY2022 (p.16)
-
413-2 Operations with significant actual and potential negative impacts on local communities - -
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria - -
414-2 Negative social impacts in the supply chain and actions taken - -
GRI 415: Public Policy 2016
415-1 Political contributions Governance > Compliance [Anti-corruption] > Total Donations and Contributions (p.118) -
GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories - -
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - -
GRI 417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling - -
417-2 ncidents of non-compliance concerning product and service information and labeling - -
417-3 Incidents of non-compliance concerning marketing communications Society > Customer Relationship Management > Responsible Advertising Activities (p.88) -
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - -