DIC Report 2017 and ISO 26000: A Comparison > DIC Report 2017 and G4 Sustainability Reporting Guidelines: A Comparison



No.




Core subjects and Themes


Relevant Sections/Initiatives

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DIC Report 2017 (Complete Version)
6.2 Organizational Governance
6.2 Organizational governance P5-7
P11
P37-38
P39-43
P44-46
P47-48
P49-54
P37-38
P99
P103-105
P111-113
P114-118
P123-127
6.3 Human Rights
6.3.3
6.3.4
6.3.5
6.3.6
6.3.7
6.3.8
6.3.9
6.3.10
1. Due diligence
2. Human rights risk situations
3. Avoidance of complicity
4. Resolving grievances
5. Discrimination and vulnerable groups
6. Civil and political rights
7. Economic, social and cultural rights
8. Fundamental principles and rights at work
P37-38
P44-46
P47
P99
P103-105
P106
P108-110
P119-120
P123-127
6.4 Labour Practices
6.4.3
6.4.4
6.4.5
6.4.6
6.4.7
1. Employment and employment relationship
2. Conditions of work and social protection
3. Social dialogue
4. Health and safety at work
5. Human development and training in the workplace
P37-38
P62-68
P84
P97
P99
P103-105
P107-110
6.5 The Environment
6.5.3
6.5.4
6.5.5
6.5.6
1. Prevention of pollution
2. Sustainable resource use
3. Climate change mitigation and adaptation
4. Protection of the environment, biodiversity and restoration of natural habitats
P24-27
P57-62
P69-71
P73-75
P76-79
P80-92
P93-94
P114-118
P121
P123-127
6.6 Fair Operating Practices
6.6.3
6.6.4
6.6.5
6.6.6
6.6.7
1. Anti-corruption
2. Responsible political involvement
3. Fair competition
4. Promoting social responsibility in the value chain
5. Respect for property rights
P45
P47-48
P62
P84
P93-94
P99
P106
P108-110
P119
6.7 Consumer Issues
6.7.3
6.7.4
6.7.5
6.7.6
6.7.7
6.7.8
6.7.9
1. Fair marketing, factual and unbiased information and fair contractual practices
2. Protecting consumers’ health and safety
3. Sustainable consumption
4. Consumer service, support, and complaint and dispute resolution
5. Consumer data protection and privacy
6. Access to essential services
7. Education and awareness
P24-27
P55-56
P57-60
P61
P76-78
P96-98
P114-118
P119
P125
6.8 Community Involvement and Development
6.8.3
6.8.4
6.8.5
6.8.6
6.8.7
6.8.8
6.8.9
1. Community involvement
2. Education and culture
3. Employment creation and skills
4. Technology development and access
5. Wealth and income creation
6. Health
7. Social investment
P3-4
P45
P47
P57
P62-65
P84
P96-98
P99-100
P105
P107-109
P114-118
P119-122

DIC Report 2017 and G4 Sustainability Reporting Guidelines: A Comparison > DIC Report 2017 and ISO 26000: A Comparison

This report was prepared using the GRI’s G4 Sustainability Reporting Guidelines’ “In accordance—Core” option.

General Standard Disclosures



DMA/Indicator




Disclosure


Relevant sections/initiatives

web site

DIC Report 2017 (Complete Version)
Strategy and Analysis
G4-1 Statement from the most senior decision-maker P5-7
G4-2 Description of key impacts, risks and opportunities P8
P11
P13-14
P15-16
P17-18
P19-20
P21-22
P23-36
P44-46
P50-51
Organizational Profile
G4-3 Name of the organization P3
G4-4   P12
P13-14
P15-16
P17-18
P19-20
P21-22
P114-1181
G4-5 Location of the organization’s headquarters P3
G4-6 Number of countries where the organization operates P3-4
P144
G4-7 Nature of ownership and legal form P3
G4-8 Markets served P3-4
P12
P13-14
P15-16
P17-18
P19-20
P21-22
P114-1181
G4-9 Scale of the organization P3-4
P12
P13-14
P15-16
P17-18
P19-20
P21-22
P144
P6-9
G4-10 Breakdown of employees P99
P10
G4-11 Percentage of employees covered by collective bargaining agreements  
 
G4-12 Organization’s supply chain P108-110
G4-13 Significant changes that occurred during the reporting period  
G4-14 Whether/how the precautionary approach or principle is addressed by the organization P49-54
P57-60
G4-15 Initiatives which the organization endorses P45-46
P57
P92
G4-16 Memberships of associations and national or international advocacy organizations in which the organization participates UNGC, JCIA, Keidanren, Keizai Doyukai, Japan Printing Ink Makers Association  
Identified Material Aspects and Boundaries
G4-17 List of entities included in the organization’s consolidated financial statements or equivalent documents P3
P144
G4-18 Process for drafting the report content and the aspect boundaries P44
G4-19 Material aspects identified in the process for defining report content P11
G4-20 Aspect boundary (within the organization) for each material aspect The DIC Group has identified 22 priority materiality issues. The boundary for all 22 is “within the organization” (DIC Group); materiality issues the aspect boundary of which is “outside the organization” are:
• Reducing impact on the environment
• Promoting occupational safety and health
• Respect for human rights
• Promoting supply chain management (some suppliers are included and initiatives
are reported on)
 
G4-21 Aspect boundary (outside the organization) for each material aspect
G4-22 Reasons for any restatements of information provided in previous reports  
G4-23 Significant changes in scope and aspect boundaries  
Stakeholder Engagement
G4-24 List of stakeholder groups engaged by the organization P123
G4-25 Basis for identification and selection of stakeholders with whom to engage
P123
G4-26 Organization’s approach to stakeholder engagement P123-127
G4-27 Key topics and concerns that have been raised through stakeholder engagement P123-127
Report Profile
G4-28 Reporting period P2
G4-29 Date of most recent report P2
G4-30 Reporting cycle P2
G4-31 Contact point for questions regarding the report or its contents 裏表紙
G4-32 “In accordance” option the organization has chosen P2
P57
P134
G4-33 Organization’s policy and current practice with regard to seeking external assurance for the report P2
P57-60
P134
Governance
G4-34 Governance structure of the organization P37-38
P39-43
P45
G4-35 Process for delegating authority for the economic, environmental and social topics from the highest governance body to employees P45
G4-36 Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics P45
G4-37 The organization’s process for consultation between stakeholders and the highest governance body on economic, environmental and social topics P45
G4-38 Composition of the highest governance body P37-38
P39-43
P34-37
G4-39 Whether the Chair of the highest governance body is also an executive officer P37-38
P39-43
P34-37
G4-40 Nomination and selection processes for the highest governance body P39-43
 
G4-41 Report processes for the highest governance body to ensure conflicts of interest are avoided and managed P39-43
 
G4-42 Report 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 P45
G4-45 The highest governance body’s role in the identification process P11
P44-46
P49-51
G4-46 The highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics P45
P49-51
G4-47 The frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities P49-51
G4-48 The highest committee or position that formally reviews and approves the organization’s sustainability report
P45
G4-49 Report the process for communicating critical concerns to the highest governance party P45
G4-51 Remuneration policies for the highest governance body and senior executives/How performance criteria in remuneration policies relates to the highest governance body’s and senior executives’ economic, environmental and social objectives P43
P34-37
G4-52 Process for determining remuneration P34-37
P100
P101
Ethics and Integrity
G4-56 The organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics P1
P47
G4-57 Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity P48
G4-58 Internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity P48

Specific Standard Disclosures



DMA/Indicator




Disclosure


Relevant sections/initiatives

web site

DIC Report 2017 (Complete Version)
 
G4-DMA DMA P11
Economic:Economic Performance
DMA DMA P11
P7
P5-7
G4-EC1 Direct economic value generated and distributed P3-4
G4-EC3 Coverage of the organization’s defined benefit plan obligations P73
Economic
:Market Presence
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation P10
Economic
:Indirect Economic Impacts
G4-EC7 Development and impact of infrastructure investments and services supported P119
G4-EC8 Significant indirect economic impacts, including the extent of impacts P119
Environment:Energy
DMA DMA P11
P57-60
P61
P69
P73
P76
P80-81
G4-EN3 Energy consumption within the organization P75
P80-92
G4-EN5 Energy intensity P80-92
G4-EN6 Reduction of energy consumption P80-92
Environment:Water
G4-EN8 Total water withdrawal by source P70-71
P75
Environment:Emissions
G4-EN15 Direct greenhouse gas emissions P80-92
G4-EN17 Other direct greenhouse gas emissions P84
P94
G4-EN18 Greenhouse gas emissions intensity P80-92
G4-EN19 Reduction of greenhouse gas emissions P80-92
G4-EN21 NOx, SOx, and other significant air emissions P69-72
Environment:Effluents and Waste
G4-EN22 Total water discharge by quality and destination P70-71
P75
G4-EN23 Total weight of waste by type and disposal method
P73-75
G4-EN24 Total number and volume of significant spills  
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally
 
Environment:Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services P24-27
P114-118
Environment:Compliance
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations P61
Environment:Transport
G4-EN30 Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce P62
P84
P93-94
Environment:Overall
G4-EN31 Total environmental protection expenditures and investments by type  
Environment:Supplier Environmental Assessment
G4-EN32 Percentage of new suppliers that were screened using environmental criteria P108-110
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken
P108-110
Environment:Environmental Grievance Mechanisms
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms  
Labor Practices and Decent Work:Employment
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region P100
P103
G4-LA3 Return to work and retention rates after parental leave, by gender P105
Labor Practices and Decent Work:Labor/Management Relations
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements  
Labor Practices and Decent Work:Occupational Health and Safety
DMA DMA P11
P58
P62
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and gender P65
G4-LA8 Health and safety topics covered in formal agreements with trade unions P106
Labor Practices and Decent Work:Training and Education
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings P62-65
P84
P97
P99-100
P105
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category P101
Labor Practices and Decent Work:Diversity and Equal Opportunity
DMA DMA P11
P99
G4 - LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity P37-38
P100
P103-105
Labor Practices and Decent Work:Supplier Assessment for Labor Practices
DMA DMA P11
P108
G4-LA14 Percentage of new suppliers that were screened using labor practices criteria P108-110
G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken P108-110
Labor Practices and Decent Work:Labor Practices Grievance Mechanisms
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms  
Human Rights:Investment
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. P99
Human Rights:Non-Discrimination
G4-HR3 Total number of incidents of discrimination and corrective actions taken  
Human Rights:Freedom of Association and Collective Bargaining
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights P99
P108-110
Human Rights:Child Labor
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
P45
P47
P108-110
Human Rights:Forced or Compulsory Labor
G4-HR6 Operations and supplier 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 P45
P47
P98
P106
P108-110
Human Rights:Security Practices
G4-HR7 Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations P99
Human Rights:Indigenous Rights
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken  
Human Rights:Assessment
G4-HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments P99
Human Rights:Supplier Human Rights Assessment
DMA DMA P11
P108-110
G4-HR10 Percentage of new suppliers that were screened using human rights criteria P108-110
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken. P108-110
Society:Local Communities
G4 - SO1 Percentage of operation with implemented local community engagement, impact assessments, and development programs P123-127
Society:Anti-Corruption
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified P47-48
G4-SO4 Communication and training on anti-corruption policies and procedures P47-48
G4-SO5 Confirmed incidents of corruption and actions taken  
Society:Anti-Competitive Behavior
G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes  
Society:Compliance
G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations P47
Society:Supplier Assessment for Impacts on Society
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society P108-110
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken P108-110
Society:Grievance Mechanism for Impacts on Society
G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved though formal grievance mechanisms  
Product Responsibility:Customer Health and Safety
DMA DMA P11
P96
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement P57
P96-98
G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes  
Product Responsibility:Product and Service Labeling
G4-PR3 Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements P76-79
P97
G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes  
G4-PR5 Results of surveys measuring customer satisfaction P96-98
Product Responsibility:Marketing Communications
DMA DMA P11
P111
G4-PR6 Sale of banned or disputed products
G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion and sponsorship, by type of outcomes
Product Responsibility:Customer Privacy
G4-PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
Product Responsibility:Compliance
G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services

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