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

 
Statement of use;Fujitsu Ltd. has reported in accordance with the GRI Standards for the period from 1 April 2022 to 31 March 2023.
GRI 1 used;GRI 1: Foundation 2021
GRI Standards Indicator (*: Core performance indicator)ReferencesUNGC
principle
GRI 2:General Disclosures 2021
1. The organization and its reporting practices
2-1Organizational details
  • report its legal name;
  • report its nature of ownership and legal form;
  • report the location of its headquarters;
  • report its countries of operation.
Corporate Governance
Fujitsu Group ProfilePDF
[Reference] WEB(Worldwide)
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2-2Entities included in the organization’s sustainability reporting
  • list all its entities included in its sustainability reporting;
  • if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting;
  • if the organization consists of multiple entities, explain the approach used for consolidating the information, including:
    • whether the approach involves adjustments to information for minority interests;
    • how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities;
    • whether and how the approach differs across the disclosures in this Standard and across material topics.
Sustainability Data Book Framework-
2-3Reporting period, frequency and contact point
  • specify the reporting period for, and the frequency of, its sustainability reporting;
  • specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this;
  • report the publication date of the report or reported information;
  • specify the contact point for questions about the report or reported information.
Sustainability Data Book Framework-
2-4Restatements of information
  • report restatements of information made from previous reporting periods and explain:
    • the reasons for the restatements;
    • the effect of the restatements.
Social and Governance Data
Sustainability Data Book Framework
-
2-5External assurance
  • describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
  • if the organization’s sustainability reporting has been externally assured:
    • provide a link or reference to the external assurance report(s) or assurance statement(s);
    • describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;.
    • describe the relationship between the organization and the assurance provider.
Independent Assurance ReportPDF-
2. Activities and workers
2-6Activities, value chain and other business relationships
  • report the sector(s) in which it is active;
  • describe its value chain, including:
    • the organization’s activities, products, services, and markets served;
    • the organization’s supply chain;
    • the entities downstream from the organization and their activities;
  • report other relevant business relationships;
  • describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.
Fujitsu Group ProfilePDF-
2-7Employees
  • report the total number of employees, and a breakdown of this total by gender and by region;
  • report the total number of:
    • permanent employees, and a breakdown by gender and by region;
    • temporary employees, and a breakdown by gender and by region;
    • non-guaranteed hours employees, and a breakdown by gender and by region;
    • full-time employees, and a breakdown by gender and by region;
    • part-time employees, and a breakdown by gender and by region;
  • describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:
    • in head count, full-time equivalent (FTE), or using another methodology;
    • at the end of the reporting period, as an average across the reporting period, or using another methodology;
  • report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;
  • describe significant fluctuations in the number of employees during the reporting period and between reporting periods.
Social and Governance Data-
2-8Workers who are not employees
  • report the total number of workers who are not employees and whose work is controlled by the organization and describe:
    • the most common types of worker and their contractual relationship with the organization;
    • the type of work they perform;
  • describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported:
    • in head count, full-time equivalent (FTE), or using another methodology;
    • at the end of the reporting period, as an average across the reporting period, or using another methodology;
  • describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.
Social and Governance Data-
3. Governance
2-9Governance structure and composition
  • describe its governance structure, including committees of the highest governance body;
  • list the committees of the highest governance body that are responsible for decision making on and overseeing the management of the organization’s impacts on the economy, environment, and people;
  • describe the composition of the highest governance body and its committees by:
    • executive and non-executive members;
    • independence;
    • tenure of members on the governance body;
    • number of other significant positions and commitments held by each member, and the nature of the commitments;
    • gender;
    • under-represented social groups;
    • competencies relevant to the impacts of the organization;
    • stakeholder representation.
Corporate Governance Report-
2-10Nomination and selection of the highest governance body
  • describe the nomination and selection processes for the highest governance body and its committees;
  • describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration:
    • views of stakeholders (including shareholders);
    • diversity;
    • independence;
    • competencies relevant to the impacts of the organization.
Corporate Governance Report-
2-11Chair of the highest governance body
  • report whether the chair of the highest governance body is also a senior executive in the organization;
  • if the chair is also a senior executive, explain their function within the organization’s management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.
Corporate Governance Report-
2-12Role of the highest governance body in overseeing the management of impacts
  • describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainable development;
  • describe the role of the highest governance body in overseeing the organization’s due diligence and other processes to identify and manage the organization’s impacts on the economy, environment, and people, including:
    • whether and how the highest governance body engages with stakeholders to support these processes;
    • how the highest governance body considers the outcomes of these processes;
  • describe the role of the highest governance body in reviewing the effectiveness of the organization’s processes as described in 2-12-b, and report the frequency of this review.
Corporate Governance Report-
2-13Delegation of responsibility for managing impacts
  • describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including:
    • whether it has appointed any senior executives with responsibility for the management of impacts;
    • whether it has delegated responsibility for the management of impacts to other employees;
  • describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people.
Sustainability Management in the Fujitsu Group-
2-14Role of the highest governance body in sustainability reporting
  • report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information;
  • if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this.
Corporate Governance Report
Sustainability Management in the Fujitsu Group
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2-15Conflicts of interest
  • describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated;
  • report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to:
    • cross-board membership;
    • cross-shareholding with suppliers and other stakeholders;
    • existence of controlling shareholders;
    • related parties, their relationships, transactions, and outstanding balances.
Corporate Governance Report-
2-16Communication of critical concerns
  • describe whether and how critical concerns are communicated to the highest governance body;
  • report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.
Corporate Governance Report-
2-17Collective knowledge of the highest governance body
  • report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.
Corporate Governance Report-
2-18Evaluation of the performance of the highest governance body
  • describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people;
  • report whether the evaluations are independent or not, and the frequency of the evaluations;
  • describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.
Corporate Governance Report-
2-19Remuneration policies
  • describe the remuneration policies for members of the highest governance body and senior executives, including:
    • fixed pay and variable pay;
    • sign-on bonuses or recruitment incentive payments;
    • termination payments;
    • clawback;
    • retirement benefits;
  • describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people.
Corporate Governance Report-
2-20Process to determine remuneration
  • describe the process for designing its remuneration policies and for determining remuneration, including:
    • whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration;
    • how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration;
    • whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives;
  • report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.
Corporate Governance Report-
2-21Annual total compensation ratio
  • report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual);
  • report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);
  • report contextual information necessary to understand the data and how the data has been compiled.
--
4. Strategy, policies and practices
2-22Statement on sustainable development strategy
  • report a statement from the highest governance body or most senior executive of the
  • organization about the relevance of sustainable development to the organization and its
  • strategy for contributing to sustainable development.
Message from the CEO
Sustainability Management in the Fujitsu Group
-
2-23Policy commitments
  • describe its policy commitments for responsible business conduct, including:
    • the authoritative intergovernmental instruments that the commitments reference;
    • whether the commitments stipulate conducting due diligence;
    • whether the commitments stipulate applying the precautionary principle;
    • whether the commitments stipulate respecting human rights;
  • describe its specific policy commitment to respect human rights, including:
    • the internationally recognized human rights that the commitment covers;
    • the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particular attention to in the commitment;
  • provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this;
  • report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level;
  • report the extent to which the policy commitments apply to the organization’s activities and to its business relationships;
  • describe how the policy commitments are communicated to workers, business partners, and other relevant parties.
Sustainability Management in the Fujitsu Group
Fujitsu Group Human Rights StatementPDF
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2-24Embedding policy commitments
  • describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including:
    • how it allocates responsibility to implement the commitments across different levels within the organization;
    • how it integrates the commitments into organizational strategies, operational policies, and operational procedures;
    • how it implements its commitments with and through its business relationships;
    • training that the organization provides on implementing the commitments.
Supply Chain-
2-25Processes to remediate negative impacts
  • describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to;
  • describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in;
  • describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to;
  • describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms;
  • describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.
Compliance-
2-26Mechanisms for seeking advice and raising concerns
  • describe the mechanisms for individuals to:
    • seek advice on implementing the organization’s policies and practices for responsible business conduct;
    • raise concerns about the organization’s business conduct.
Compliance-
2-27Compliance with laws and regulations
  • report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by:
    • instances for which fines were incurred;
    • instances for which non-monetary sanctions were incurred;
  • report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:
    • fines for instances of non-compliance with laws and regulations that occurred in the current reporting period;
    • fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods;
  • describe the significant instances of non-compliance;
  • describe how it has determined significant instances of non-compliance.
Compliance-
2-28Membership associations
  • report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.
United Nations Global Compact-
5. Stakeholder engagement
2-29Approach to stakeholder engagement
  • describe its approach to engaging with stakeholders, including:
    • the categories of stakeholders it engages with, and how they are identified;
    • the purpose of the stakeholder engagement;
    • how the organization seeks to ensure meaningful engagement with stakeholders.
Sustainability Management in the Fujitsu Group
Stakeholder Engagement
Diversity, Equity & Inclusion
Supply Chain
1~10
2-30Collective bargaining agreements
  • report the percentage of total employees covered by collective bargaining agreements;
  • for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.
Social Well-being1,9
GRI 3: Material Topics 2021
3-1Process to determine material topics
  • describe the process it has followed to determine its material topics, including:
    • how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;
    • how it has prioritized the impacts for reporting based on their significance;
  • specify the stakeholders and experts whose views have informed the process of determining its material topics.
Materiality-
3-2List of material topics
  • list its material topics;
  • report changes to the list of material topics compared to the previous reporting period.
Materiality-
3-3Management of material topics
  • describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
  • report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
  • describe its policies or commitments regarding the material topic;
  • describe actions taken to manage the topic and related impacts, including:
    • actions to prevent or mitigate potential negative impacts;
    • actions to address actual negative impacts, including actions to provide for or cooperate in their remediation;
    • actions to manage actual and potential positive impacts;
  • report the following information about tracking the effectiveness of the actions taken:
    • processes used to track the effectiveness of the actions;
    • goals, targets, and indicators used to evaluate progress;
    • the effectiveness of the actions, including progress toward the goals and targets;
    • lessons learned and how these have been incorporated into the organization’s operational policies and procedures;
  • describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).
Materiality-
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 Risks
TCFD-Based Information Disclosure
7, 8, 9
201-3Coverage of the organization's defined benefit plan obligations.[Reference] Integrated Report Financial SectionPDF-
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.SDG-related Activities in Fujitsu
Community
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.Transforming Our Corporate Culture
Compliance
10
205-3Total number and nature of confirmed cases of corruption and measures taken.Compliance-
GRI 206 : Anti-competitive Behavior
206-1Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.--
GRI 207 : Tax
207-1Approach to taxCompliance-
207-2Tax governance, control, and risk managementCompliance-
207-3*Stakeholder engagement and management of concerns related to taxCompliance-
207-4Country-by-country reportingCompliance-
GRI 301 : Materials
301-1Materials used by weight or volumeMaterial Balance-
301-2Recycled input materials usedMaterial Balance-
301-3eclaimed products and their packaging materialsMaterial Balance-
GRI 302 : Energy
302-1Energy consumption within the organizationMaterial Balance-
302-2Energy consumption outside of the organizationMaterial Balance-
302-3Energy intensityReducing Greenhouse Gas (GHG) Emissions at Our Business Sites-
302-4Reduction of energy consumptionReducing Greenhouse Gas (GHG) Emissions at Our Business Sites
Environmental Performance Data Calculation Standards
-
302-5Reductions in energy requirements of products and servicesReduction of CO2 Emissions by Reducing Power Consumption When Using Products
Environmental Performance Data Calculation Standards
9
GRI 303 : Water AND Efflurnts
303-1Interactions with water as a shared resourceMaterial Balance
Reducing the Amount of Water Used
-
303-2Management of water discharge-related impacts--
303-3Water withdrawalMaterial Balance
Reducing the Amount of Water Used
-
303-4Water discharge--
303-5Water consumptionMaterial Balance-
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 biodiversityLiving in Harmony with Nature (Conservation of Biodiversity)-
304-3Habitats protected or restoredResponse to Environmental Risks-
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 emissionsGlobal Warming Prevention-
305-2Energy indirect (Scope 2) GHG emissionsGlobal Warming Prevention-
305-3Other indirect (Scope 3) GHG emissionsGlobal Warming Prevention-
305-4GHG emissions intensityReducing Greenhouse Gas (GHG) Emissions at Our Business Sites-
305-5Reduction of GHG emissionsReducing 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 emissionsMaterial Balance-
GRI 306 : Effluents and Waste
306-1Waste generation and significant waste-related impactsMaterial Balance-
306-2Management of significant waste-related impactsWaste
Material Balance
-
306-3Waste generatedWaste-
306-4Waste diverted from disposalWaste-
306-5Waste directed to disposalWaste-
GRI 307: Environmental Compliance
307-1Non-compliance with environmental laws and regulationsEnvironmental Management Initiatives (Case Studies)-
GRI 308: Supplier Environmental Assessment
308-1New suppliers that were screened using environmental criteria--
308-2Negative environmental impacts in the supply chain and actions takenActivities to Reduce CO2 Emissions in the Upstream Portion of the Supply Chain-
GRI 401: Employment
401-1New employee hires and employee turnoverSocial and Governance Data
Social Well-being
-
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employeesFinancial Well-being-
401-3Parental leaveSocial and Governance Data6
GRI 402: Labor/Management Relations
402-1Minimum notice periods regarding operational changes--
GRI 403: Occupational Health and Safety
403-1Occupational health and safety management systemOccupational Health and Safety1
403-2Hazard identification, risk assessment, and incident investigationSocial and Governance Data-
403-3Occupational health servicesOccupational Health and Safety
Risk Management
1
403-4Worker participation, consultation, and communication on occupational health and safetyOccupational Health and Safety-
403-5Worker training on occupational health and safetyOccupational Health and Safety-
403-6Promotion of worker healthHealth Well-being-
403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationships--
403-8Workers covered by an occupational health and safety management system--
403-9Work-related injuriesOccupational Health and Safety
Health Well-being
Social and Governance Data
-
403-10Work-related ill healthOccupational Health and Safety
Health Well-being
Social and Governance Data
-
GRI 404: Training and Education
404-1Average hours of training per year per employeeCareer & Growth Well-being-
404-2Programs for upgrading employee skills and transition assistance programsCareer & Growth Well-being6
404-3Percentage of employees receiving regular performance and career development reviews--
GRI 405: Diversity and Equal Opportunity
405-1Diversity of governance bodies and employee.Social and Governance Data1, 6
405-2Ratio of basic salary and remuneration of women to menSocial and Governance Data-
GRI 406: Non-discrimination
406-1Incidents of discrimination and corrective actions taken--
GRI 407: Freedom of Association and Collective Bargaining
407-1Operations and suppliers in which the freedom of association and collective bargaining may be at riskSupply Chain
Compliance
-
GRI 408: Child Labor
408-1Operations and suppliers at significant risk for incidents of child laborSupply Chain
Compliance
-
GRI 409: Forced or Compulsory Labor
409-1Operations and suppliers at significant risk for incidents of forced or compulsory laborSupply Chain
Compliance
-
GRI 410: Security Practices
410-1Security personnel trained in human rights policies or procedures--
GRI 411: Rights of Indigenous Peoples
411-1Incidents of violations involving rights of indigenous peoples--
GRI 412: Human Rights Assessment
412-1Operations that have been subject to human rights reviews or impact assessmentsHuman Rights-
412-2Employee training on human rights policies or proceduresTransforming Our Corporate Culture
Human Rights
1
412-3Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening--
GRI 413: Local Communities
413-1Operations with 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
414-1New suppliers that were screened using social criteriaSupply Chain-
414-2Negative social impacts in the supply chain and actions taken--
GRI 415: Public Policy
415-1Political contributionsStakeholder Engagement-
GRI 416: Customer Health and Safety
416-1Assessment of the health and safety impacts of product and service categories.Quality Initiatives
Supply Chain
9
416-2Incidents of non-compliance concerning product and service information and labelingQuality Initiatives-
GRI 417: Marketing and Labeling
417-1Requirements for product and service information and labeling--
417-2Incidents of non-compliance concerning product and service information and labelingQuality Initiatives-
417-3Incidents of non-compliance concerning marketing communicationsWorking With Our Customers-
GRI 418: Customer Privacy
418-1Substantiated complaints concerning breeches of customer privacy and losses of customer dataInformation Security-
GRI 419: Socioeconomic Compliance
419-1Non-compliance with laws and regulations in the social and economic areaCompliance-
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