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 servicesFujitsu Group Profile-
102-3*Report the location of the organization's headquarters.Fujitsu Group Profile-
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 Facts
-
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 Data Book 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
TCFD-Based Information Disclosure
-
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
Collaboration with External Parties
-
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 sustainabilityMessage from the CEO-
102-15Provide a description of key impacts, risks, and opportunities.Risk Management
Medium/Long-term Environmental Vision
Response to Environmental Risks
TCFD-Based Information Disclosure
-
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*Governance structure.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
Occupational Health and Safety
Health and Productivity 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
-
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
Materiality
-
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 Principles Comparison Table
Independent Assurance Report
-
102-55*Report the GRI Content Index for the chosen option.GRI Guideline/UNGC 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 organizationSustainability 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 Risks
TCFD-Based Information Disclosure
7, 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 Aimed at Resolving Societal Challenges
Activities Utilizing ICT
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
205-3Confirmed 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 207: Tax
207-1Approach to taxCompliance-
207-2Tax governance, control, and risk managementCompliance-
207-3Stakeholder engagement and management of concerns related to taxCompliance-
207-4Country-by-country reporting--
GRI 301: Materials
301-1Materials used by weight or volumeMaterial Balance 
301-2Recycled input materials usedMaterial Balance 
301-3Reclaimed 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 servicesReducing CO2 Emissions Through Products That Consume Less Power When in Use
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 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 impactsLimiting the Amount of Waste Generated
Material Balance
 
306-3Waste generatedLimiting the Amount of Waste Generated 
306-4Waste diverted from disposalLimiting the Amount of Waste Generated 
306-5Waste directed to disposalLimiting the Amount of Waste Generated 
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 and Conserve Water Resources in the Upstream Portion of the Supply Chain 
GRI 401: Employment
401-1New employee hires and employee turnoverSocial Data
Performance Evaluation and Compensation / Work Environment
-
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employeesPerformance Evaluation and Compensation / Work Environment-
401-3Parental leaveSocial 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 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 safety--
403-6Promotion of worker healthHealth and Productivity Management-
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 and Productivity Management
Social Data
-
403-10Work-related ill healthOccupational Health and Safety
Health and Productivity Management
Social Data
-
GRI 404: Training and Education
404-1Average hours of training per year per employeeHuman Resource Development and Career Design-
404-2Programs for upgrading employee skills and transition assistance programsHuman Resource Development and Career Design6
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 Data1, 6
405-2Ratio of basic salary and remuneration of women to men--
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 contributions--
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-
Top of Page