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GRI Guidelines Table / Boundary

GRI Guidelines Table / Boundary 2016

GRI Guidelines Table 2016

GENERAL STANDARD DISCLOSURES

STRATEGY AND ANALYSIS

Indicator Description Relevant Sections in Reports
1 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
2 Description of key impacts, risks, and opportunities

ORGANIZATIONAL PROFILE

Indicator Description Relevant Sections in Reports
3 Name of the organization
4 Primary brands, products, and services
5 Location of the organization’s headquarters
6 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
7 Nature of ownership and legal form
8 Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries)
9 Scale of the organization, including:
a. Total number of employees
b. Total number of operations
c. Net sales (for private sector organizations) or net revenues (for public sector organizations)
d. Total capitalization broken down in terms of debt and equity (for private sector organizations)
e. Quantity of products or services provided
10 Composition of the workforce, including:
a. Total number of employees by employment contract and gender
b. Total number of permanent employees by employment type and gender
c. Total workforce by employees and supervised workers and by gender
d. Total workforce by region and gender
e. 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
f. Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries)
11 Percentage of total employees covered by collective bargaining agreements
12 Organization’s supply chain
13 Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain N/A
Commitment to External Initiatives
14 Report whether and how the precautionary approach or principle is addressed by the organization
15 List of externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses
16 List of memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization is participating in

IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES

Indicator Description Relevant Sections in Reports
17 a. List of all entities included in the organization’s consolidated financial statements or equivalent documents
b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report
18 a. Process for defining the report content and the Aspect Boundaries
b. How the organization has implemented the Reporting Principles for Defining Report Content
19 List of all the material Aspects identified in the process for defining report content
20 For each material Aspect, report the Aspect Boundary within the organization
21 For each material Aspect, report the Aspect Boundary outside the organization
22 Effect of any restatements of information provided in previous reports, and the reasons for such restatements N/A
23 Significant changes from previous reporting periods in the Scope and Aspect Boundaries N/A

STAKEHOLDER ENGAGEMENT

Indicator Description Relevant Sections in Reports
24 List of stakeholder groups engaged by the organization
25 Report the basis for identification and selection of stakeholders with whom to engage
26 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
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. Report the stakeholder groups that raised each of the key topics and concerns

REPORT PROFILE

Indicator Description Relevant Sections in Reports
28 Reporting period (such as fiscal or calendar year) for information provided
29 Date of most recent previous report (if any)
30 Reporting cycle (such as annual, biennial)
31 Contact point for questions regarding the report or its contents
GRI Content Index
32 a. The ‘in accordance’ option the organization has chosen
b. GRI Content Index for the chosen option
c. Reference to the External Assurance Report, if the report has been externally assured
Assurance
33 a. Organization’s policy and current practice with regard to seeking external assurance for the report
b. If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided
c. Relationship between the organization and the assurance providers
d. Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report

GOVERNANCE

Indicator Description Relevant Sections in Reports
Governance Structure and Composition
34 a. Governance structure of the organization, including committees of the highest governance body
b. Identify any committees responsible for decision-making on economic, environmental and social impacts
35 Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees
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
37 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
38 Composition of the highest governance body and its committees
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)
40 Nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members
41 a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed
b. 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
Role of Highest Governance Body in Setting the Purpose, Value and Strategies
42 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
Ability of the Highest Governance Body and Evaluation of its Performance
43 Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics
44 a. 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
b. Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics
Role of the Highest Governance Body in Risk Management
45 a. 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
b. 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
46 Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics
47 Frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities
Role of the Highest Governance Body in the Sustainability Report
48 Highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered
Role of the Highest Governance Body in the Evaluation of Social, Environmental and Social Performance
49 Process for communicating critical concerns to the highest governance body
50 Nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them
Remuneration and Incentives
51 Remuneration policies for the highest governance body and senior executives
52 Process for determining remuneration
53 How stakeholders’ views are sought and taken into account regarding remuneration
54 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
55 Ratio of 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

ETHICS AND INTEGRITY

Indicator Description Relevant Sections in Reports
56 Organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics
57 Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines
58 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

SPECIFIC STANDARD DISCLOSURES

Indicator Description Relevant Sections in Reports
DMA

(DMA: Disclosures on Management Approach)

a. Report why the Aspect is material. Report the impacts that make this Aspect material

b. Report how the organization manages the material Aspect or its impacts

c. Report the evaluation of the management approach, including

・The mechanisms for evaluating the effectiveness of the management approach

・The results of the evaluation of the management approach

・Any related adjustments to the management approach

Include all DMAs for General Aspects and Specific Aspects

ECONOMIC

Indicator Description Relevant Sections in Reports
ASPECT: ECONOMIC PERFORMANCE
EC1 Direct economic value generated and distributed
EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change
EC3 Coverage of the organization’s defined benefit plan obligations
EC4 Financial assistance received from government
ASPECT: MARKET PRESENCE
EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation
EC6 Proportion of senior management hired from the local community at significant locations of operation
ASPECT: INDIRECT ECONOMIC IMPACTS
EC7 Development and impact of infrastructure investments and services supported
EC8 Significant indirect economic impacts, including the extent of impacts
ASPECT: PROCUREMENT PRACTICES
EC9 Proportion of spending on local suppliers at significant locations of operation

ENVIRONMENTAL

Indicator Description Relevant Sections in Reports
ASPECT: MATERIALS
EN1 Materials used by weight or volume
EN2 Percentage of materials used that are recycled input materials
ASPECT: ENERGY
EN3 Energy consumption within the organization
EN4 Energy consumption outside of the organization
EN5 Energy intensity
EN6 Reduction of energy consumption
EN7 Reductions in energy requirements of products and services
ASPECT: WATER
EN8 Total water withdrawal by source
EN9 Water sources significantly affected by withdrawal of water
EN10 Percentage and total volume of water recycled and reused
ASPECT: BIODIVERSITY
EN11 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
EN13 Habitats protected or restored
EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk
ASPECT: EMISSIONS
EN15 Direct greenhouse gas (GHG) emissions (Scope 1)
EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3)
EN18 Greenhouse gas (GHG) emissions intensity
EN19 Reduction of greenhouse gas (GHG) emissions
EN20 Emissions of ozone-depleting substances (ODS)
EN21 NOX,SOX, and other significant air emissions
ASPECT: EFFLUENTS AND WASTE  
EN22 Total water discharge by quality and destination
EN23 Total weight of waste by type and disposal method
EN24 Total number and volume of significant spills
EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally
EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff
ASPECT: PRODUCTS AND SERVICES
EN27 Extent of impact mitigation of environmental impacts of products and services
EN28 Percentage of products sold and their packaging materials that are reclaimed by category
ASPECT: COMPLIANCE
EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
ASPECT: TRANSPORT
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
EN31 Total environmental protection expenditures and investments by type
ASPECT: SUPPLIER ENVIRONMENTAL ASSESSMENT
EN32 Percentage of new suppliers that were screened using environmental criteria
EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken
ASPECT: ENVIRONMENTAL GRIEVANCE MECHANISMS
EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms

SOCIAL

Labor Practices and Decent Work

Indicator Description Relevant Sections in Reports
ASPECT: EMPLOYMENT
LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region
LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
LA3 Return to work and retention rates after parental leave, by gender
ASPECT: LABOR/MANAGEMENT RELATIONS
LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
ASPECT: OCCUPATIONAL HEALTH AND SAFETY
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
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
LA7 Workers with high incidence or high risk of diseases related to their occupation
LA8 Health and safety topics covered in formal agreements with trade unions
ASPECT: TRAINING AND EDUCATION
LA9 Average hours of training per year per employee by gender, and by employee category
LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
ASPECT: DIVERSITY AND EQUAL OPPORTUNITY
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
ASPECT: EQUAL REMUNERATION FOR WOMEN AND MEN
LA13 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation
ASPECT: SUPPLIER ASSESSMENT FOR LABOR PRACTICES
LA14 Percentage of new suppliers that were screened using labor practices criteria
LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
ASPECT: LABOR PRACTICES GRIEVANCE MECHANISMS  
LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms

Human Rights

Indicator Description Relevant Sections in Reports
ASPECT: INVESTMENT
HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
ASPECT: NON-DISCRIMINATION
HR3 Total number of incidents of discrimination and corrective actions taken
ASPECT: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING
HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
ASPECT: CHILD LABOR
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
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
ASPECT: SECURITY PRACTICES
HR7 Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations
ASPECT: INDIGENOUS RIGHTS
HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken
ASPECT: ASSESSMENT
HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments
ASPECT: SUPPLIER HUMAN RIGHTS ASSESSMENT
HR10 Percentage of new suppliers that were screened using human rights criteria
HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken
ASPECT: HUMAN RIGHTS GRIEVANCE MECHANISMS
HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms

Society

Indicator Description Relevant Sections in Reports
ASPECT: LOCAL COMMUNITIES
SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs
SO2 Operations with significant actual and potential negative impacts on local communities
ASPECT: ANTI-CORRUPTION
SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified
SO4 Communication and training on anti-corruption policies and procedures
SO5 Confirmed incidents of corruption and actions taken
ASPECT: PUBLIC POLICY
SO6 Total value of political contributions by country and recipient/beneficiary
ASPECT: ANTI-COMPETITIVE BEHAVIOR
SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes
a. Report the total 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. Report the main outcomes of completed legal actions, including any decisions or judgments
ASPECT: COMPLIANCE
SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations
ASPECT: SUPPLIER ASSESSMENT FOR IMPACTS ON SOCIETY
SO9 Percentage of new suppliers that were screened using criteria for impacts on society
SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken
ASPECT: GRIEVANCE MECHANISMS FOR IMPACTS ON SOCIETY
SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms

Product Responsibility

Indicator Description Relevant Sections in Reports
ASPECT: CUSTOMER HEALTH AND SAFETY
PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
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
ASPECT: PRODUCT AND SERVICE LABELING
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
PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes
PR5 Results of surveys measuring customer satisfaction
ASPECT: MARKETING COMMUNICATIONS
PR6 Sale of banned or disputed products
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 N/A
ASPECT: CUSTOMER PRIVACY
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
ASPECT: COMPLIANCE
PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services
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Boundary 2016

For each material aspects, we set aspect boundaries considering impacts within and outside of TEL.
Aspects TEL's Materiality G4 Within the organization Outside of the organization
Customer Supplier Community
ECONOMIC ECONOMIC PERFORMANCE EC1-4
ENVIRONMENTAL ENERGY EN3-7  
WATER EN8-10  
PRODUCTS AND SERVICES EN27-28    
SUPPLIER ENVIRONMENTAL ASSESSMENT EN32-33    
Labor Practices and Decent Work EMPLOYMENT LA1-3    
OCCUPATIONAL HEALTH AND SAFETY LA5-8      
TRAINING AND EDUCATION LA9-11      
DIVERSITY AND EQUAL OPPORTUNITY LA12      
SUPPLIER ASSESSMENT FOR LABOR PRACTICES LA14-15    
Human Rights SUPPLIER HUMAN RIGHTS ASSESSMENT HR10-11    
Society LOCAL COMMUNITIES SO1-2    
COMPLIANCE SO8
SUPPLIER ASSESSMENT FOR IMPACTS ON SOCIETY SO9-10    
Product Responsibility CUSTOMER HEALTH AND SAFETY PR1-2    
PRODUCT AND SERVICE LABELING PR3-5    
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