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GRI Standards / United Nations Global Compact (UNGC) principles Comparison Table

GRI Standards Indicator（*: Core performance indicator）ReferencesUNGC
principle
GRI 102: General Disclosures
1. Organizational profile
102-1*Report the name of the organization.◆Fujitsu Group Profile-
102-2*Report the primary brands, products, and services◆Fujitsu Group Profile-
102-3*Report the location of the organization's headquarters.◆Fujitsu Group Profile
[Reference]Organization		-
102-4*Report the number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.◆Fujitsu Group Profile-
102-5*Report the nature of ownership and legal form.◆Corporate Governance
◆Fujitsu Group Profile
[Reference]WEB(Worldwide)		-
102-6*Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).◆Fujitsu Group Profile-
102-7*Report the scale of the organization, including: Total number of employees
  • -Total number of operations
  • -Net sales (for private sector organizations) or net revenues (for public sector organizations)
  • -Total capitalization broken down in terms of debt and equity (for private sector organizations)
  • -Quantity of products or services provided
◆Fujitsu Group Profile
◆Social Data
[Reference]Fujitsu at a Glance		-
102-8*
  • a.Report the number of employees by employment contract (permanent and temporary), by gender.
  • b.Report the number of employees by employment contract (permanent and temporary), by region.
  • c.Report the number of employees by employment type (full-time and part-time), by gender.
  • d.Report Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
  • e.Report any significant variations (such as seasonal variations in the tourism or agricultural industries).
  • f.Report an explanation of how the data have been compiled, including any assumptions made.
◆Fujitsu Group Profile
◆Social Data		-
102-9*Describe the organization's supply chain.◆Supply Chain 
102-10*Report any significant changes during the reporting period regarding the organization's size, structure, ownership, or its supply chain, including:
  • -Changes in the location of, or changes in, operations, including facility openings, closings, and expansions
  • -Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations)
  • -Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination.
◆Sustainability Report Framework
◆Integrated Report Financial Section		-
102-11*Report whether and how the precautionary approach or principle is addressed by the organization.◆Fujitsu Way
◆United Nations Global Compact
◆Human Rights
◆Risk Management
◆Environmental Policy
◆Response to Environmental Risks		-
102-12*List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.◆United Nations Global Compact
◆Human Rights		-
102-13*List 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.
◆United Nations Global Compact-
2. Strategy
102-14*Provide a 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◆Message from the President-
102-15Provide a description of key impacts, risks, and opportunities.◆Risk Management
◆Medium/Long-term Environmental Vision
◆Response to Environmental Risks		-
3. Ethics and integrity
102-16*Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.◆Fujitsu Way
◆Sustainability Management in the Fujitsu Group
◆Compliance		-
102-17Report 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.
Report 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.		◆Compliance
◆Human Rights		-
4. Governance
102-18*Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts.◆Corporate Governance
◆Environmental Management System		-
102-19Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.◆Corporate Governance-
102-20Report 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.◆Corporate Governance-
102-21Report 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.◆Corporate Governance
◆Compliance		-
102-22Report the composition of the highest governance body and its committees by:
  • -Executive or non-executive Independence
  • -Tenure on the governance body
  • -Number of each individual's other significant positions and commitments, and the nature of the commitments
  • -Gender
  • -Membership of under-represented social groups
  • -Competences relating to economic, environmental and social impacts
  • -Stakeholder representation
◆Corporate Governance
◆Corporate Governance Report		-
102-23Report 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).◆Corporate Governance
◆Corporate Governance Report		-
102-24Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members, including:
  • -Whether and how diversity is considered
  • -Whether and how independence is considered
  • -Whether and how expertise and experience relating to economic, environmental and social topics are considered
  • -Whether and how stakeholders (including shareholders) are involved.
◆Corporate Governance
◆Corporate Governance Report		-
102-25Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. 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
◆Corporate Governance
◆Corporate Governance Report		-
102-26Report 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.◆Sustainability Management in the Fujitsu Group-
102-27Report the measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental and social topics.◆Sustainability Management in the Fujitsu Group-
102-28
  • a.Report the 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.Report actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics, including, as a minimum, changes in membership and organizational practice.
◆Sustainability Management in the Fujitsu Group
◆Corporate Governance
◆Corporate Governance Report		-
102-29
  • a.Report the 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.
◆Corporate Governance
◆Risk Management		-
102-30Report the highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental and social topics.◆Corporate Governance
◆Risk Management		-
102-31Report the frequency of the highest governance body's review of economic, environmental and social impacts, risks, and opportunities.◆Risk Management 
102-32Report the highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material Aspects are covered.◆Sustainability Management in the Fujitsu Group-
102-33Report the process for communicating critical concerns to the highest governance body.◆Corporate Governance
◆Risk Management		-
102-34Report the 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.--
102-35
  • a.Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration:
    • -Fixed pay and variable pay:
    • -Performance-based pay
    • -Equity-based pay
    • -Bonuses
    • -Deferred or vested shares
    • -Sign-on bonuses or recruitment incentive payments
    • -Termination payments
    • -Clawbacks
    • -Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees
  • b.Report how performance criteria in the remuneration policy relate to the highest governance body's and senior executives' economic, environmental and social objectives.
◆Corporate Governance
◆Corporate Governance Report		-
102-36Report the process for determining remuneration. Report whether remuneration consultants are involved in determining remuneration and whether they are independent of management. Report any other relationships which the remuneration consultants have with the organization.◆Corporate Governance
◆Corporate Governance Report		-
102-37Report how stakeholders' views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable.◆Corporate Governance
◆Corporate Governance Report		-
102-38Report the 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.--
102-39Report the 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.--
5. Stakeholder engagement
102-40*Provide a list of stakeholder groups engaged by the organization.◆Sustainability Management in the Fujitsu Group-
102-41*Report the percentage of total employees covered by collective bargaining agreements.◆Performance Evaluation and Compensation / Work Environment1, 3
102-42*Report the basis for identification and selection of stakeholders with whom to engage.◆Sustainability Management in the Fujitsu Group
◆Stakeholder Dialogue		-
102-43*Report the 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.◆Stakeholder Dialogue

<Customers, International Society, Local Community>
◆Working With Our Customers
◆Quality Initiatives
◆Community Activities

<Suppliers>
◆Supply Chain

<Employees>
◆Diversity and Inclusion
◆Human Rights
◆Performance Evaluation and Compensation / Work Environment
◆Health and Safety
◆Health Management
◆Human Resources Development and Career Design		1～10
102-44*Report 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.◆Stakeholder Dialogue
◆Working With Our Customers		-
6. Reporting Practice
102-45*
  • a.List 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.
◆Fujitsu Group Profile
◆Sustainability Data Book Framework
◆Integrated Report Financial Section
[Reference]Organization		-
102-46*
  • a.Explain the process for defining the report content and the Aspect Boundaries.
    b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
◆Sustainability Management in the Fujitsu Group-
102-47*List all the material Aspects identified in the process for defining report content.◆Sustainability Management in the Fujitsu Group-
102-48*Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.◆Sustainability Data Book Framework-
102-49*Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.◆Sustainability Data Book Framework-
102-50*Reporting period (such as fiscal or calendar year) for information provided.◆Sustainability Data Book Framework-
102-51*Date of most recent previous report (if any).◆Sustainability Data Book Framework-
102-52*Reporting cycle (such as annual, biennial).◆Sustainability Data Book Framework-
102-53*Provide the contact point for questions regarding the report or its contents.◆Sustainability Data Book Framework-
102-54*Report the 'in accordance' option the organization has chosen.◆GRI Guideline/UNGC 10 Principles Comparison Table
◆Independent Assurance Report		-
102-55*Report the GRI Content Index for the chosen option.◆GRI Guideline/UNGC 10 Principles Comparison Table
◆Independent Assurance Report		-
102-56*Assurance
  • a.Report the 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.Report the 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.
◆Independent Assurance Report-
GRI 103: Management Approach
103-1*For each material Aspect, report the Aspect Boundary within the organization, as follows: Report whether the Aspect is material within the organization◆Sustainability Management in the Fujitsu Group
◆Sustainability Data Book Framework		-
103-2Disclosures on Management Approach (DMA)
  • a.An explanation of how the organization manages the topic.
  • b.A statement of the purpose of the management approach
  • c.A description of the following, if the management approach includes that component:
    • i.Policies
    • ii.Commitments
    • iii.Goals and targets
    • iv.Responsibilities
    • v.Resources
    • vi.Grievance mechanisms
    • vii.Specific actions, such as processes, projects, programs and initiatives
◆Human Rights
◆Diversity and Inclusion
◆Occupational Health and Safety
◆Human Resource Development and Career Design
◆Quality Initiatives
◆Supply Chain
◆Community Activities
◆Environmental Policy
◆Medium/Long-term Environmental Vision
◆Environmental Management System		-
103-3An explanation of how the organization evaluates the management approach
i.   the mechanisms for evaluating the effectiveness of the management approach;
ii.  the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.		◆Human Resource Development and Career Design
◆Supply Chain
◆Environmental Management System		-
GRI 201: Economic Performance
201-1Direct economic value generated and distributed.--
201-2Financial implications and other risks and opportunities for the organization's activities due to climate change.◆Response to Environmental Risks7, 8, 9
201-3Coverage of the organization's defined benefit plan obligations.[Reference] Integrated Report Financial Section-
201-4Financial assistance received from government.--
GRI 202: Market Presence
202-1Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.--
202-2Proportion of senior management hired from the local community at significant locations of operation.--
GRI 203: Indirect Economic Impacts
203-1Development and impact of infrastructure investments and services supported.◆Activities that empower people through partnerships
◆Social contribution activities contributing to the development of science and technology		8, 9
203-2Significant indirect economic impacts, including the extent of impacts.--
GRI 204: Procurement Practices
204-1Proportion of spending on local suppliers at significant locations of operation.--
GRI 205: Anti-corruption
205-1Total number and percentage of operations assessed for risks related to corruption and the significant risks identified.-10
205-2Communication and training on anti-corruption policies and procedures.◆Fujitsu Way
◆Compliance		10
205-3Confirmed incidents of corruption and actions taken.--
GRI 206: Anti-competitive Behavior
206-1Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.--
GRI 301: Materials
301-1Materials used by weight or volume◆Material Balance 
301-2Recycled input materials used- 
301-3Reclaimed products and their packaging materials- 
GRI 302: Energy
302-1Energy consumption within the organization◆Material Balance 
302-2Energy consumption outside of the organization◆Material Balance 
302-3Energy intensity◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites 
302-4Reduction of energy consumption◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites
◆Environmental Performance Data Calculation Standards		 
302-5Reductions in energy requirements of products and services◆Reducing CO2 Emissions Through Products That Consume Less Power When in Use
◆Environmental Performance Data Calculation Standards		9
GRI 303: Water
303-1Water withdrawal by source- 
303-2Water sources significantly affected by withdrawal of water- 
303-3Water recycled and reused- 
GRI 304: Biodiversity
304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas- 
304-2Significant impacts of activities, products, and services on biodiversity- 
304-3Habitats protected or restored◆Activities that empower people through partnerships 
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations- 
GRI 305: Emissions
305-1Direct (Scope 1) GHG emissions◆Global Warming Prevention 
305-2Energy indirect (Scope 2) GHG emissions◆Global Warming Prevention 
305-3Other indirect (Scope 3) GHG emissions◆Global Warming Prevention 
305-4GHG emissions intensity◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites 
305-5Reduction of GHG emissions◆Reducing Greenhouse Gas (GHG) Emissions at Our Business Sites 
305-6Emissions of ozone-depleting substances (ODS)- 
305-7Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions◆Material Balance 
GRI 306: Effluents and Waste
306-1Water discharge by quality and destination◆Material Balance 
306-2Waste by type and disposal method◆Limiting the Amount of Waste Generated
◆Material Balance		 
306-3Significant spills- 
306-4Transport of hazardous waste- 
306-5Water bodies affected by water discharges and/or runoff- 
GRI 307: Environmental Compliance
307-1Non-compliance with environmental laws and regulations◆Case Studies, Initiatives in Environmental Management 
GRI 308: Supplier Environmental Assessment
308-1New suppliers that were screened using environmental criteria- 
308-2Negative environmental impacts in the supply chain and actions taken- 
GRI 401: Employment
401-1Total number and rates of new employee hires and employee turnover by age group, gender and region.◆Social Data
◆Performance Evaluation and Compensation / Work Environment		-
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation.◆Performance Evaluation and Compensation / Work Environment-
401-3Return to work and retention rates after parental leave, by gender.◆Social Data6
GRI 402: Labor/Management Relations
402-1Minimum notice periods regarding operational changes, including whether these are specified in collective agreements.--
GRI 403: Occupational Health and Safety
403-1Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.◆Health and Safety1
403-2Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.◆Social Data-
403-3Workers with high incidence or high risk of diseases related to their occupation.◆Health and Safety
◆Risk Management		1
403-4Health and safety topics covered in formal agreements with trade unions.◆Health and Safety-
GRI 404: Training and Education
404-1Average hours of training per year per employee by gender, and by employee category.◆Human Resource Development and Career Design-
404-2Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.◆Human Resource Development and Career Design6
404-3Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.--
GRI 405: Diversity and Equal Opportunity
405-1Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.◆Social Data1, 6
405-2Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.--
GRI 406: Non-discrimination
406-1Total number of incidents of discrimination and corrective actions taken.--
GRI 407: Freedom of Association and Collective Bargaining
407-1Operations 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.◆Supply Chain
◆Compliance		-
GRI 408: Child Labor
408-1Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.◆Supply Chain
◆Compliance		-
GRI 409: Forced or Compulsory Labor
409-1Operations 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.◆Supply Chain
◆Compliance		-
GRI 410: Security Practices
410-1Percentage of security personnel trained in the organization's human rights policies or procedures that are relevant to operations.--
GRI 411: Rights of Indigenous Peoples
411-1Total number of incidents of violations involving rights of indigenous peoples and actions taken.--
GRI 412: Human Rights Assessment
412-1Total number and percentage of operations that have been subject to human rights reviews or impact assessments.◆Human Rights-
412-2Total 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.◆Fujitsu Way
◆Human Rights		1
412-3Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.--
GRI 413: Local Communities
413-1Percentage of operations with implemented local community engagement, impact assessments, and development programs.-8
413-2Operations with significant actual and potential negative impacts on local communities.-7, 8
GRI 414: Supplier Social Assessment
414-1Percentage of new suppliers that were screened using labor practices criteria.--
414-2Significant actual and potential negative impacts for labor practices in the supply chain and actions taken.--
GRI 415: Public Policy
415-1Total value of political contributions by country and recipient/beneficiary.--
GRI 416: Customer Health and Safety
416-1Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.◆Quality Initiatives
◆Supply Chain		9
416-2Total 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.◆Quality Initiatives-
GRI 417: Marketing and Labeling
417-1Type 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.--
417-2Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.◆Quality Initiatives-
417-3Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.◆Working With Our Customers-
GRI 418: Customer Privacy
418-1Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.◆Information Security-
GRI 419: Socioeconomic Compliance
419-1Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.◆Compliance-

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