Correspondence with GRI G4 and ISO 26000

General Standard Disclosures

ISO26000
Core Subjects and Issues
7.2
The relationship of an organization's characteristics to social responsibility

Strategy and Analysis

ISO26000
Core Subjects and Issues
4.7
Respect for international norms of behavior
6.2
Organizational governance
7.4.2
Setting the direction of an organization for social responsibility

G4-1 Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability

Corresponding content in: Asahi Kasei Report 2016

G4-2 Description of key impacts, risks, and opportunities

Corresponding content in: Risk Analysis

Organizational Profile

ISO26000
Core Subjects and Issues
6.3.10
Fundamental principles and rights at work
6.4.1-6.4.2
Labour practices
6.4.3
Employment and employment relationships
6.4.4
Conditions of work and social protection
6.4.5
Social dialogue
6.8.5
Employment creation and skills development
7.8
Voluntary initiatives for social responsibility

G4-3 Name of the organization

Corresponding content in: Corporate Profile
Group Companies

G4-4 Primary brands, products, and services

G4-5 Location of organization’s headquarters

Corresponding content in: Corporate Profile

G4-6 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report

Corresponding content in: Asahi Kasei Worldwide

G4-7 Nature of ownership and legal form

Corresponding content in: Group Companies
Corporate Governance

G4-8 Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries)

Corresponding content in: Asahi Kasei Worldwide
Products

G4-9 Scale of the organization

Corresponding content in: Corporate Profile
Financial Information

G4-10

  • Total number of employees by employment contract and gender
  • Total number of permanent employees by employment type and gender
  • Total workforce by employees and supervised workers and by gender
  • Total workforce by region and gender
  • Whether a substantial portion of the organization's work is performed by workers who are legally recognized as selfemployed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors
  • Any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries)
Corresponding content in: Corporate Profile

G4-13 Significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain

Corresponding content in: Editorial policy

Commitments to External Initiatives

G4-14 Whether and how the precautionary approach or principle is addressed by the organization

G4-15 Externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses

Corresponding content in: CSR
Managing chemical substances
Biodiversity

G4-16 Memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization:

  • Holds a position on the governance body
  • Participates in projects or committees
  • Provides substantive funding beyond routine membership dues
  • Views membership as strategic

Identified Material Aspects and Boundaries

ISO26000
Core Subjects and Issues
5.2
Recognizing social responsibility
7.3.2
Determining relevance and significance of core subjects and issues to an organization
7.3.3
An organization's sphere of influence
7.3.4
Establishing priorities for addressing issues

G4-17

  • All entities included in the organization’s consolidated financial statements or equivalent documents
  • Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report
Corresponding content in: Group Companies
Asahi Kasei Worldwide

G4-18

  • The process for defining the report content and the Aspect Boundaries
  • How the organization has implemented the Reporting Principles for Defining Report Content

G4-22 The effect of any restatements of information provided in previous reports, and the reasons for such restatements

Corresponding content in: Editorial policy

Stakeholder Engagement

ISO26000
Core Subjects and Issues
5.3
Stakeholder identification and engagement

G4-24 List of stakeholder groups engaged by the organization

G4-26 The organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group

Corresponding content in: Stakeholder dialog

G4-27 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

Corresponding content in: Corporate Citizenship

Report Profile

ISO26000
Core Subjects and Issues
7.5.3
Types of communication on social responsibility
7.6.2
Enhancing the credibility of reports and claims about social responsibility

G4-28 Reporting period (such as fiscal or calendar year) for information provided

Corresponding content in: Editorial policy

G4-29 Date of most recent previous report (if any)

Corresponding content in: Editorial policy

G4-30 Reporting cycle (such as annual, biennial)

Corresponding content in: Editorial policy

G4-31 The contact point for questions regarding the report or its contents

Corresponding content in: Inquiries

GRI Content Index

G4-32

  • The 'in accordance' option the organization has chosen
  • The GRI Content Index for the chosen option
  • The reference to the External Assurance Report, if the report has been externally assured
Corresponding content in: Correspondence with GRI G4 and ISO 26000

Assurance

G4-33

  • 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, the scope and basis of any external assurance provided
  • The relationship between the organization and the assurance providers
  • Whether the highest governance body or senior executives are involved in seeking assurance for the organization's sustainability report
Corresponding content in: Independent review and report

Governance

ISO26000
Core Subjects and Issues
6.2
Organizational governance
7.4.3
Building social responsibility into an organization’s governance, systems and procedures
7.7.5
Improving performance

Governance Structure and Composition

G4-34 The governance structure of the organization, including committees of the highest governance body

Corresponding content in: Corporate Governance

G4-35 The process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees

G4-36 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

Corresponding content in: CSR at the Asahi Kasei Group

G4-37 Processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics

Corresponding content in: Corporate Governance

G4-38 The composition of the highest governance body and its committees

Corresponding content in: Corporate Governance

G4-39 Whether the Chair of the highest governance body is also an executive officer

Corresponding content in: Corporate Governance

G4-40 The nomination and selection processes for the highest governance body and its committees

Corresponding content in: Corporate Governance

G4-41 Processes for the highest governance body to ensure conflicts of interest are avoided and managed

Corresponding content in: Corporate Governance

Highest Governance Body's Role in Setting Purpose, Values, and Strategy

G4-42 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

Corresponding content in: CSR
CSR at the Asahi Kasei Group

Highest Governance Body's Competencies and Performance Evaluation

G4-44

  • The processes for evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics
  • Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics
Corresponding content in: Corporate Governance

Highest Governance Body's Role in Risk Management

G4-45

  • The highest governance body's role in the identification and management of economic, environmental and social impacts, risks, and opportunities
  • Whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental and social impacts, risks, and opportunities
Corresponding content in: Corporate Governance
Risk management

G4-46 The highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental and social topics

Corresponding content in: CSR at the Asahi Kasei Group

Highest Governance Body's Role in Sustainability Reporting

G4-48 The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material Aspects are covered

Corresponding content in: CSR at the Asahi Kasei Group

Highest Governance Body's Role in Evaluating Economic, Environmental and Social Performance

G4-49 The process for communicating critical concerns to the highest governance body

Corresponding content in: Compliance system

Remuneration and Incentives

G4-51 Remuneration policies for the highest governance body and senior executives

Corresponding content in: Corporate Governance Report

G4-52 The process for determining remuneration

Corresponding content in: Corporate Governance Report

Ethics and Integrity

ISO26000
Core Subjects and Issues
4.4
Ethical behaviour
6.6.3
Anti-corruption

G4-56 The organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics

G4-57 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

Corresponding content in: Compliance system

G4-58 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

Corresponding content in: Compliance system

Specific Standard Disclosures

Category: Economic

Aspect: Economic Performance

G4-EC1 Direct economic value generated and distributed

Corresponding content in: Financial Information
ISO26000
Core Subjects and Issues
6.8.1-6.8.2
Community involvement and development
6.8.3
Community involvement
6.8.7
Wealth and income creation
6.8.9
Social investment

G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change

Corresponding content in: Environmental protection
ISO26000
Core Subjects and Issues
6.5.5
Climate change mitigation and adaptation

G4-EC4 Financial assistance received from government

Corresponding content in: Not applicable

Aspect: Indirect Economic Impacts

G4-EC7 Development and impact of infrastructure investments and services supported

Corresponding content in: Public outreach
Community fellowship
ISO26000
Core Subjects and Issues
6.3.9
Economic, social and cultural rights
6.8.1-6.8.2
Community involvement and development
6.8.7
Wealth and income creation
6.8.9
Social investment

Aspect: Procurement Practices

G4-EC9 Proportion of spending on local suppliers at significant locations of operation

Corresponding content in: Supplier relationships
ISO26000
Core Subjects and Issues
6.4.3
Employment and employment relationships
6.6.6
Promoting social responsibility in the value chain
6.8.1-6.8.2
Community involvement and development
6.8.7
Wealth and income creation

Category: Environmental

Aspect: Materials

G4-EN1 Materials used by weight or volume

Corresponding content in: Environmental protection
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use

G4-EN2 Percentage of materials used that are recycled input materials

Corresponding content in: Recycling
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use

Aspect: Energy

G4-EN3 Direct energy consumption within the organization

Corresponding content in: Environmental protection
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use

G4-EN7 Reductions in energy requirements of products and services

Corresponding content in: Low-carbon society
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use
6.5.5
Climate change mitigation and adaptation

Aspect: Water

G4-EN8 Total water withdrawal by source

Corresponding content in: Environmental protection
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use

G4-EN9 Water sources significantly affected by withdrawal of water

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use

Aspect: Biodiversity

G4-EN11 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.5.6
Protection of the environment, biodiversity and restoration of natural habitats

G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas

Corresponding content in: Biodiversity
ISO26000
Core Subjects and Issues
6.5.6
Protection of the environment, biodiversity and restoration of natural habitats

G4-EN13 Habitats protected or restored

Corresponding content in: Biodiversity
ISO26000
Core Subjects and Issues
6.5.6
Protection of the environment, biodiversity and restoration of natural habitats

G4-EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.5.6
Protection of the environment, biodiversity and restoration of natural habitats

Aspect: Emissions

G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1)

Corresponding content in: Environmental protection
Low-carbon society
Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.5
Climate change mitigation and adaptation

G4-EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3)

Corresponding content in: Low-carbon society
ISO26000
Core Subjects and Issues
6.5.5
Climate change mitigation and adaptation

G4-EN19 Reduction of greenhouse gas (GHG) emissions

Corresponding content in: Responsible Care at Asahi Kasei
Low-carbon society
Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.5
Climate change mitigation and adaptation

G4-EN20 Emissions of ozone-depleting substances (ODS)

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution
6.5.5
Climate change mitigation and adaptation

G4-EN21 NOx, SOx, and other significant air emissions

Corresponding content in: Environmental protection
Managing chemical substances
Air and water
Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution

Aspect: Effluents and Waste

G4-EN22 Total water discharge by quality and destination

Corresponding content in: Environmental protection
Air and water
Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution
6.5.4
Sustainable resource use

G4-EN23 Total weight of waste by type and disposal method

Corresponding content in: Recycling
Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution

G4-EN24 Total number and volume of significant spills

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution

Aspect: Products and Services

G4-EN27 Extent of impact mitigation of environmental impacts of products and services

Corresponding content in: Low-carbon society
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution
6.5.4
Sustainable resource use
6.5.5
Climate change mitigation and adaptation
6.7.5
Sustainable consumption

G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category

Corresponding content in: Recycling
Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.3
Prevention of pollution
6.5.4
Sustainable resource use
6.7.5
Sustainable consumption

Aspect: Compliance

G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
4.6
Respect for the rule of law

Aspect: Transport

G4-EN30 Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce

Corresponding content in: Low-carbon society
ISO26000
Core Subjects and Issues
6.5.4
Sustainable resource use
6.6.6
Promoting social responsibility in the value chain

Aspect: Overall

G4-EN31 Total environmental protection expenditures and investments by type

Corresponding content in: Environmental and safety data
ISO26000
Core Subjects and Issues
6.5.1-6.5.2
The environment

Category: Social

Sub-Category: Labor Practices and Decent Work

Aspect: Employment

G4-LA1 Total number and rate of new employee hires and employee turnover by age group, gender, and region

Corresponding content in: Valuing human rights and diversity
ISO26000
Core Subjects and Issues
6.4.3
Employment and employment relationships

G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation

Corresponding content in: Human resources development
Balancing work and family life
ISO26000
Core Subjects and Issues
6.4.4
Conditions of work and social protection
6.8.7
Wealth and income creation

G4-LA3 Return to work and retention rates after parental leave, by gender

Corresponding content in: Balancing work and family life
ISO26000
Core Subjects and Issues
6.4.4
Conditions of work and social protection

Aspect: Occupational Health and Safety

G4-LA5 Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.4.6
Health and safety at work

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

Corresponding content in: Workplace safety and hygiene
ISO26000
Core Subjects and Issues
6.4.6
Health and safety at work
6.8.8
Health

G4-LA7 Workers with high incidence or high risk of diseases related to their occupation

Corresponding content in: Health maintenance
ISO26000
Core Subjects and Issues
6.4.6
Health and safety at work
6.8.8
Health

G4-LA8 Health and safety topics covered in formal agreements with trade unions

Corresponding content in: Workplace safety and hygiene
ISO26000
Core Subjects and Issues
6.4.6
Health and safety at work

Aspect: Training and Education

G4-LA9 Average hours of training per year per employee by gender, and by employee category

Corresponding content in: Human resources development
ISO26000
Core Subjects and Issues
6.4.7
Human development and training in the workplace

G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career ending

Corresponding content in: Human resources development
Valuing human rights and diversity
ISO26000
Core Subjects and Issues
6.4.7
Human development and training in the workplace
6.8.5
Employment creation and skills development

Aspect: Diversity and Equal Opportunity

G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity

Corresponding content in: Corporate Governance Report
Corporate Profile
Valuing human rights and diversity
ISO26000
Core Subjects and Issues
6.2.3
Decision-making processes and structures
6.3.7
Discrimination and vulnerable groups
6.3.10
Fundamental principles and rights at work
6.4.3
Employment and employment relationships

Sub-Category: 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

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.3.3
Due diligence
6.3.4
Human rights risk situations
6.3.5
Avoidance of complicity
6.3.7
Discrimination and vulnerable groups
6.3.10
Fundamental principles and rights at work
6.6.6
Promoting social responsibility in the value chain
6.8.4
Education and culture

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

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.3.3
Due diligence
6.3.4
Human rights risk situations
6.3.5
Avoidance of complicity
6.3.10
Fundamental principles and rights at work
6.6.6
Promoting social responsibility in the value chain

Aspect: Indigenous Rights

G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken

Corresponding content in: Not applicable
ISO26000
Not applicable
6.3.4
Human rights risk situations
6.3.6
Resolving grievances
6.3.7
Discrimination and vulnerable groups
6.3.8
Civil and political rights
6.6.7
Respect for property rights
6.8.3
Community involvement

Sub-Category: Society

Aspect: Local Communities

G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs

Corresponding content in: Public outreach
Community fellowship
ISO26000
Core Subjects and Issues
6.3.9
Economic, social and cultural rights
6.5.1-6.5.2
The environment
6.5.3
Prevention of pollution
6.8
Community involvement and development

G4-SO2 Operations with significant potential or actual negative impacts on local communities

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
6.3.9
Economic, social and cultural rights
6.5.3
Prevention of pollution
6.8
Community involvement and development

Aspect: Compliance

G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations

Corresponding content in: Report on Pile Installation Issue at Asahi Kasei Construction Materials
ISO26000
Core Subjects and Issues
4.6
Respect for the rule of law

Sub-Category: 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

Corresponding content in: Quality assurance
ISO26000
Core Subjects and Issues
6.7.1-6.7.2
Consumer issues
6.7.4
Protecting consumers’ health and safety
6.7.5
Sustainable consumption
6.8.8
Health

G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes

Corresponding content in: Quality assurance
ISO26000
Core Subjects and Issues
4.6
Respect for the rule of law
6.7.1-6.7.2
Consumer issues
6.7.4
Protecting consumers’ health and safety
6.7.5
Sustainable consumption
6.8.8
Health

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

Corresponding content in: Managing chemical substances
ISO26000
Core Subjects and Issues
6.7.1-6.7.2
Consumer issues
6.7.3
Fair marketing, factual and unbiased information and fair contractual practices
6.7.4
Protecting consumers’ health and safety
6.7.5
Sustainable consumption
6.7.9
Education and awareness

G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes

Corresponding content in: Customer relations
ISO26000
Core Subjects and Issues
4.6
Respect for the rule of law
6.7.1-6.7.2
Consumer issues
6.7.3
Fair marketing, factual and unbiased information and fair contractual practices
6.7.4
Protecting consumers’ health and safety
6.7.5
Sustainable consumption
6.7.9
Education and awareness

Aspect: Marketing Communications

G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes

Corresponding content in: Not applicable
ISO26000
Core Subjects and Issues
4.6
Respect for the rule of law
6.7.1-6.7.2
Consumer issues
6.7.3
Fair marketing, factual and unbiased information and fair contractual practices