GRI Guidelines Comparison Tables

Geneal Disclosures

1.Organizational profile

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
102-1 Name of the organization - CORPORATE DATA (p.100)
102-2 Activities, brands, products, and services - Business Strategies (p.40-49)
102-3 Location of headquarters - CORPORATE DATA (p.100)
102-4 Location of operations - -
102-5 Ownership and legal form - CORPORATE DATA (p.100)
102-6 Markets served - Business Strategies (p.40-49)
102-7 Scale of the organization - CORPORATE DATA , FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.100, 90-91)
102-8 Information on employees and other workers p.67-68 FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
102-9 Supply chain p.45-47 -
102-10 Significant changes to the organization and its supply chain Not applicable - -
102-11 Precautionary Principle or approach p.4-8 -
-
p.23
102-12 External initiatives p.6 -
p.23 -
102-13 Membership of associations - - -

2.Strategy

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
102-14 Statement from senior decision-maker - - PRESIDENT'S MESSAGE (p.22-29)
102-15 Key impacts, risks, and opportunities p.12-15 -

3.Ethics and integrity

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
102-16 Values, principles, standards, and norms of behavior - -
p.4
102-17 Mechanisms for advice and concerns about ethics p.27-28 -
p.82 -

4.Governance

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
102-18 Governance structure p.16-23 Corporate Governance (p.68-83)
102-19 Delegating authority p.5 Corporate Governance (p.68-83)
102-20 Executive-level responsibility for economic, environmental, and social topics p.5 -
102-21 Consulting stakeholders on economic, environmental, and social topics p.9-11 A Conversation with the Chairman of the Board (p.2-7)
102-22 Composition of the highest governance body and its committees p.16-23 Corporate Governance (p.68-83)
102-23 Chair of the highest governance body p.16-17 Corporate Governance (p.68-83)
102-24 Nominating and selecting the highest governance body p.16-17 Corporate Governance (p.68-83)
102-25 Conflicts of interest p.16 Corporate Governance ,
CORPORATE DATA (p.68-83, 100)
102-26 Role of highest governance body in setting purpose, values, and strategy p.5 Corporate Governance (p.68-83)
102-27 Collective knowledge of highest governance body - - -
102-28 Evaluating the highest governance body's performance p.19-20 Corporate Governance (p.68-83)
102-29 Identifying and managing economic, environmental, and social impacts p.12-15 -
102-30 Effectiveness of risk management processes p.5 -
102-31 Review of economic, environmental, and social topics p.5 -
102-32 Highest governance body's role in sustainability reporting p.5 -
102-33 Communicating critical concerns p.25 Business Risk Management (p.86-87)
102-34 Nature and total number of critical concerns p.12-15 Compliance (p.88)
p.29-30
102-35 Remuneration policies p.20-21 Corporate Governance (p.68-83)
102-36 Process for determining remuneration p.20-21 Corporate Governance (p.68-83)
102-37 Stakeholders' involvement in remuneration - - -
102-38 Annual total compensation ratio p.20-21 -
102-39 Percentage increase in annual total compensation ratio - - -

5. Stakeholder engagement

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
102-40 List of stakeholder groups p.9-11 -
102-41 Collective bargaining agreements p.68 -
102-42 Identifying and selecting stakeholders p.9-11 -
102-43 Approach to stakeholder engagement p.9-11 -
102-44 Key topics and concerns raised p.9-11 -

6.Reporting practice

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
102-45 Entities included in the consolidated financial statements table2 -
102-46 Defining report content and topic Boundaries table2 REASON FOR PUBLISHING THIS REPORT (p.9)
102-47 List of material topics p.12-15 -
102-48 Restatements of information In case of content changes, revisions are described on the last page of the ESG DATABOOK last page -
102-49 Changes in reporting In case of content changes, revisions are described on the last page of the ESG DATABOOK last page -
102-50 Reporting period table2 -
102-51 Date of most recent report table2 -
102-52 Reporting cycle table2 -
102-53 Contact point for questions regarding the report table4 -
102-54 Claims of reporting in accordance with the GRI Standards Not applicable - -
102-55 GRI content index - -
102-56 External assurance p.90-94 -

SPECIFIC STANDARD DISCLOSURES

200 : Economic

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
201 : Economic Performance
201-1 Direct economic value generated and distributed - - FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
201-2 Financial implications and other risks and opportunities due to climate change p.55-59 -
201-3 Defined benefit plan obligations and other retirement plans (Financial Section of MHI Report
Retirement benefit)
- -
201-4 Financial assistance received from government Not applicable - -
202 : Market Presenc
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 - - -
203 : Indirect Economic Impacts
203-1 Infrastructure investments and services supported - - Business Strategies (p.40-49)
203-2 Significant indirect economic impacts - - Business Strategies (p.40-49)
204 : Procurement Practices
204-1 Proportion of spending on local suppliers p.45-47 -
205 : Anti-corruption
205-1 Operations assessed for risks related to corruption p.30-31 -
205-2 Communication and training about anti-corruption policies and procedures p.30-31 -
205-3 Confirmed incidents of corruption and actions taken p.29-31 -
206 : Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices p.29-30 -

300 : Environment

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
301 : Materials
301-1 Materials used by weight or volume - - -
301-2 Recycled input materials used - - -
301-3 Reclaimed products and their packaging materials - - -
302 : Energy
302-1 Energy consumption within the organization p.58-59 FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
302-2 Energy consumption outside of the organization - - -
302-3 Energy intensity p.58-59 -
302-4 Reduction of energy consumption p.58-59 FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
302-5 Reductions in energy requirements of products and services p.53-54 -
p.57
303 : Water
303-1 Water withdrawal by source p.61 -
303-2 Water sources significantly affected by withdrawal of water p.60 -
303-3 Water recycled and reused p.61 -
304 : Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas p.62-63 -
-
304-2 Significant impacts of activities, products, and services on biodiversity p.62-63 -
-
304-3 Habitats protected or restored p.62-63 -
-
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations p.62-63 -
-
305 : Emissions
305-1 Direct (Scope 1) GHG emissions p.57 FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
305-2 Energy indirect (Scope 2) GHG emissions p.58 FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
305-3 Other indirect (Scope 3) GHG emissions p.58 -
305-4 GHG emissions intensity p.51-52 -
305-5 Reduction of GHG emissions p.57
p.58
FINANCIAL AND NON-FINANCIAL HIGHLIGHTS (p.90-91)
305-6 Emissions of ozone-depleting substances (ODS) p.57 -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions p.65 -
306 : Effluents and Waste
306-1 Water discharge by quality and destination p.61 -
306-2 Waste by type and disposal method p.64-65 -
306-3 Significant spills p.50-51 -
306-4 Transport of hazardous waste - - -
306-5 Water bodies affected by water discharges and / or runoff - - -
307 : Environmental Compliance
307-1 Non-compliance with environmental laws and regulations p.50-51 -
308 : Supplier Environmental Assessment Assessment
308-1 New suppliers that were screened using environmental criteria - - -
308-2 Negative environmental impacts in the supply chain and actions taken p.46 -

400 : Social

Item Indicator Relevant pages in the SUSTAINABILITY website and ESG DATA BOOK 2021 Relevant pages in the MHI REPORT 2021
401 : Employment
401-1 New employee hires and employee turnover p.79 -
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees - - -
401-3 Parental leave p.80 -
402 : Labor / Management Relations
402-1 Minimum notice periods regarding operational changes - - -
403 : Occupational Health and Safety
403-1 Workers representation in formal joint management?worker health and safety committees p.69 -
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities p.71 -
403-3 Workers with high incidence or high risk of diseases related to their occupation - - -
403-4 Health and safety topics covered in formal agreements with trade unions - - -
404 : Training and Education
404-1 Average hours of training per year per employee p.76 -
404-2 Programs for upgrading employee skills and transition assistance programs p.76-77 -
404-3 Percentage of employees receiving regular performance and career development reviews p.79 -
405 : Diversity and Equal Opportunity
405-1 Diversity and Equal Opportunity p.17 MEMBERS OF THE BOARD OF DIRECTORS (p.68-71)
p.67-68
405-2 Ratio of basic salary and remuneration of women to men p.67-68 -
406 : Non-discrimination
406-1 Incidents of discrimination and corrective actions taken Not applicable - -
407 : Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk - - -
408 : Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor - - -
409 : Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor - - -
410 : Security Practices
410-1 Security personnel trained in human rights policies or procedures - - -
411 : Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples Not applicable - -
412 : Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments - - -
412-2 Employee training on human rights policies or procedures p.81 -
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening - - -
413 : Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs p.11 -
413-2 Operations with significant actual and potential negative impacts on local communities - - -
414 : Supplier Social Assessment
414-1 New suppliers that were screened using social criteria - - -
414-2 Negative social impacts in the supply chain and actions taken p.46 -
415 : Public Policy
415-1 Political contributions p.30-31 -
416 : Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories p.37 -
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - - -
417 : Marketing and Labeling
417-1 Requirements for product and service information and labeling - - -
417-2 Incidents of non-compliance concerning product and service information and labeling - - -
417-3 Incidents of non-compliance concerning marketing communications p.41 -
418 : Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - - -
419 : Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area p.29-30 -