GRI Standards Content Index

The Sharp Sustainability Report 2023 has been prepared referring to the GRI* Sustainability Reporting Standards, an international guideline on sustainability reporting.

  • Global Reporting Initiative.

GRI Standards Content Index

GRI Standard Topic Disclosure Page Number(s) / URL(s)
General Disclosure
GRI 2:
General Disclosures 2021		 1. The organization and its reporting practices
2-1
Organizational details		 Company Information
2-2
Entities included in the organization’s sustainability reporting		 Editorial Policy / Disclosure System
2-3
Reporting period, frequency, and contact point		 Editorial Policy / Disclosure System
2-4
Restatements of information		 None
2-5
External assurance		 Third-Party Verification
2. Activities and workers
2-6
Activities, value chain, and other business relationships		 Stakeholder Engagement
2-7
Employees		 Company Information
Diversity Management
2-8
Workers who are not employees		 －
3. Governance
2-9
Governance structure and composition		 Corporate Governance
2-10
Nomination and selection of the highest governance body		 Corporate Governance
2-11
Chair of the highest governance body		 Corporate Governance
2-12
Role of the highest governance body in overseeing the management of impacts		 Sustainability Management
2-13
Delegation of responsibility for managing impacts		 Sustainability Management
2-14
Role of the highest governance body in sustainability reporting		 Sustainability Management
2-15
Conflicts of interest		 Corporate Governance
2-16
Communication of critical concerns		 Risk Management
Compliance
2-17
Collective knowledge of the highest governance body		 Sustainability Management
2-18
Evaluation of the performance of the highest governance body		 Sustainability Management
2-19
Remuneration policies		 －
2-20
Process to determine remuneration		 －
2-21
Annual total compensation ratio		 －
4. Strategy, policies, and practices
2-22
Statement on sustainable development strategy		 Message from the President & CEO
2-23
Policy commitments		 Sustainability Management
2-24
Embedding policy commitments		 Sustainability Management
Efforts Related to Human Rights
Promoting Supply Chain CSR
2-25
Processes to remediate negative impacts		 Sustainability Management
Promoting Supply Chain CSR
2-26
Mechanisms for seeking advice and raising concerns		 Promoting Supply Chain CSR
Compliance
2-27
Compliance with laws and regulations		 Compliance
2-28
Membership associations		 Sustainability Management
5. Stakeholder engagement
2-29
Approach to stakeholder engagement		 Stakeholder Engagement
2-30
Collective bargaining agreements		 Efforts Related to Human Rights
GRI 3:
Material Topics 2021		 3-1
Process to determine material topics		 Sustainability Management
3-2
List of material topics		 Sustainability Management
3-3
Management of material topics		 Sustainability Management
Topic Standards 200: Economic
GRI 201:
Economic Performance 2016		 201-1
Direct economic value generated and distributed		 Financial Material
201-2
Financial implications and other risks and opportunities due to climate change		 －
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		 Human Resources Data
GRI 203:
Indirect Economic Impacts 2016		 203-1
Infrastructure investments and services supported		 Contributing to the Community
203-2
Significant indirect economic impacts		 －
GRI 204:
Procurement Practices 2016		 201-1
Proportion of spending on local suppliers		 －
GRI 205:
Anti-corruption 2016		 205-1
Operations assessed for risks related to corruption		 Preventing Corruption in All Forms and Dealing Properly with Donations
205-2
Communication and training about anti-corruption policies and procedures		 Preventing Corruption in All Forms and Dealing Properly with Donations
205-3
Confirmed incidents of corruption and actions taken		 Preventing Corruption in All Forms and Dealing Properly with Donations
GRI 206:
Anti-competitive Behavior 2016		 206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices		 Compliance with Competition Laws
GRI 207:
Tax 2019		 207-1
Approach to tax		 Compliance
207-2
Tax governance, control, and risk management		 Compliance
207-3
Stakeholder engagement and management of concerns related to tax		 Compliance
207-4
Country-by-country reporting		 Compliance
Topic Standards 300: Environmental
GRI 301:
Materials 2016		 301-1
Materials used by weight or volume		 Material Balance
301-2
Recycled input materials used		 Material Balance
301-3
Reclaimed products and their packaging materials		 －
GRI 302:
Energy 2016		 302-1
Energy consumption within the organization		 Material Balance
302-2
Energy consumption outside of the organization		 Greenhouse Gas Emissions Based on the GHG Protocol Initiative
302-3
Energy intensity		 －
302-4
Reduction of energy consumption		 Reducing Business Activity-Linked Greenhouse Gas Emissions
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		 Material Balance
Effectively Using Water Resources
303-2
Management of water discharge-related impacts		 －
303-3
Water withdrawal		 Material Balance
Effectively Using Water Resources
303-4
Water discharge		 Material Balance
Effectively Using Water Resources
Managing Environmental Load into Air and Water Areas
303-5
Water consumption		 Material Balance
Effectively Using Water Resources
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		 －
304-2
Significant impacts of activities, products, and services on biodiversity		 －
304-3
Habitats protected or restored		 Protecting Biodiversity
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		 Greenhouse Gas Emissions Based on the GHG Protocol Initiative
305-2
Energy indirect (Scope 2) GHG emissions		 Greenhouse Gas Emissions Based on the GHG Protocol Initiative
305-3
Other indirect (Scope 3) GHG emissions		 Greenhouse Gas Emissions Based on the GHG Protocol Initiative
305-4
GHG emissions intensity		 Reducing Business Activity-Linked Greenhouse Gas Emissions
305-5
Reduction of GHG emissions		 Reducing Business Activity-Linked Greenhouse Gas Emissions
305-6
Emissions of ozone-depleting substances (ODS)		 －
305-7
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions		 Material Balance
Managing Environmental Load into Air and Water Areas
GRI 306:
Effluents and Waste 2016		 306-1
Water discharge by quality and destination		 Material Balance
Effectively Using Water Resources
306-2
Waste by type and disposal method		 Material Balance
306-3
Significant spills		 Minimizing and Recycling Business Activity-Linked Waste
306-4
Transport of hazardous waste		 Minimizing and Recycling Business Activity-Linked Waste
306-5
Water bodies affected by water discharges and/or runoff		 Minimizing and Recycling Business Activity-Linked Waste
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 400: Social
GRI 401:
Employment 2016		 401-1
New employee hires and employee turnover		 Developing Diversity Management
Human Resources Data
401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees		 －
401-3
Parental leave		 Work-Life Balance Support Programs
GRI402:
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		 Promoting Occupational Safety and Health
403-2
Hazard identification, risk assessment, and incident investigation		 Promoting Occupational Safety and Health
403-3
Occupational health services		 Promoting Occupational Safety and Health
403-4
Worker participation, consultation, and communication on occupational health and safety		 Promoting Occupational Safety and Health
403-5
Worker training on occupational health and safety		 －
403-6
Promotion of worker health		 －
403-7
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		 －
403-8
Workers covered by an occupational health and safety management system		 －
403-9
Work-related injuries		 －
403-10
Work-related ill health		 －
GRI 404:
Training and Education 2016		 404-1
Average hours of training per year per employee		 －
404-2
Programs for upgrading employee skills and transition assistance programs		 Human Resource Development
404-3
Percentage of employees receiving regular performance and career development reviews		 Personnel System
GRI 405:
Diversity and Equal Opportunity 2016		 405-1
Diversity of governance bodies and employees		 Developing Diversity Management
405-2
Ratio of basic salary and remuneration of women to men		 －
GRI 406:
Non-discrimination 2016		 406-1
Incidents of discrimination and corrective actions taken		 Efforts Related to Human Rights
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		 Good Labor-Management Relationship That Prioritizes Dialogue and Respect for Employee Rights
GRI 408:
Child Labor 2016		 408-1
Operations and suppliers at significant risk for incidents of child labor		 Promoting CSR across the Entire Supply Chain
Efforts Related to Human Rights
GRI 409:
Forced or Compulsory Labor 2016		 409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor		 Promoting CSR across the Entire Supply Chain
Efforts Related to Human Rights
GRI 410:
Security Practices 2016		 410-1
Security personnel trained in human rights policies or procedures		 －
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		 Contributing to the Community
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		 Promoting CSR across the Entire Supply Chain
414-2
Negative social impacts in the supply chain and actions take		 Promoting CSR across the Entire Supply Chain
GRI 415:
Public Policy 2016		 415-1
Political contributions		 Preventing Corruption in All Forms and Dealing Properly with Donations
GRI 416:
Customer Health and Safety 2016		 416-1
Assessment of the health and safety impacts of product and service categories		 Ensuring Quality and Safety
Ensuring Product Safety
Product Security Policy and Efforts
416-2
Incidents of non-compliance concerning the health and safety impacts of products and services		 Ensuring Product Safety
GRI 417:
Marketing and Labeling 2016		 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		 Appropriate Advertising and Promotion, Representation-Related Law Compliance
GRI 418:
Customer Privacy 2016		 418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data		 Management of Personal Information