GRI Guideline Comparison List

Comparison Chart of "GRI Sustainability Reporting Guidelines (G3)" and "United Nations Global Compact Principles"		Corresponding Global Compact Principle	Relevant page(s) in CSR Report 2011
1. Strategy and Analysis
1.1	Statement from the most senior decision maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.	-	Dialogue
1.2	Description of key impacts, risks, and opportunities.	-	Dialogue CSR concepts and actions CSR Action Plans Our Response to the Great East Japan Earthquake
2. Organizational Profile
2.1	Name of the organization.	-	Overview of the MHI Group
2.2	Primary brands, products, and/or services.	-	Overview of the MHI Group
2.3	Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	-	Overview of the MHI Group
2.4	Location of organization's headquarters.	-	Overview of the MHI Group
2.5	Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	-	Overview of the MHI Group
2.6	Nature of ownership and legal form.	-	Overview of the MHI Group
2.7	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	-	Overview of the MHI Group
2.8	Scale of the reporting organization.	-	Overview of the MHI Group
2.9	Significant changes during the reporting period regarding size, structure, or ownership.	-	New Organizations and Measures Concerning Business and Management
2.10	Awards received in the reporting period.	-	Recognition from Society
3. Report Parameters
Report Profile
3.1	Reporting period (e.g., fiscal/calendar year) for information provided.	-	Editorial Policy
3.2	Date of most recent previous report (if any).	-	Editorial Policy
3.3	Reporting cycle (annual, biennial, etc.)	-	Editorial Policy
3.4	Contact point for questions regarding the report or its contents.	-	Questionnaire
Report Scope and Boundary
3.5	Process for defining report content	-	Editorial Policy
3.6	Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.	-	Editorial Policy
3.7	State any specific limitations on the scope or boundary of the report.	-	Editorial Policy
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.	-	-
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.	-	Environmental Accounting
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).	-	-
3.11	Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	-	-
GRI Content Index
3.12	Table identifying the location of the Standard Disclosures in the report.	-	GRI Guideline Comparison List
Assurance
3.13	Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).	-	Third-Party Opinions
4. Governance, Commitments, and Engagement
Governance
4.1	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	-	Current Status of Corporate Governance and Internal Controls
4.2	Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).	-	Current Status of Corporate Governance and Internal Controls
4.3	For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.	-	Current Status of Corporate Governance and Internal Controls
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.	-	Current Status of Corporate Governance and Internal Controls Promoting communication between management and employees
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).	-	-
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided.	-	Current Status of Corporate Governance and Internal Controls
4.7	Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.	-	Current Status of Corporate Governance and Internal Controls CSR Action Plans Major Fiscal 2010 Committee Actions
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.	-	CSR concepts and actions CSR Action Plans
4.9	Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Include frequency with which the highest governance body assesses sustainability performance.	-	Current Status of Corporate Governance and Internal Controls
4.10	Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.	-	-
Commitments to External Initiatives
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the organization.	-	Promoting Comprehensive and Strategic CSR Activities Major Fiscal 2010 Committee Actions
4.12	Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.	-	Dialogue
4.13	Memberships in associations (such as industry associations) and/or national/international advocacy organizations.	-	-
Stakeholder Engagement
4.14	List of stakeholder groups engaged by the organization.	-	CSR concepts and actions
4.15	Basis for identification and selection of stakeholders with whom to engage.	-	CSR concepts and actions
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.	-	A bridge to the next Generation
4.17	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.	-	Close ties with the Earth Close ties with Society A bridge to the next Generation
5. Management Approach and Performance Indicators
Economic
Economic Performance
EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	-	CSR concepts and actions Achievements Made through Socially Beneficial Activities
EC2	Financial implications and other risks and opportunities for the organization's activities due to climate change.	-	Close ties with the Earth Environmental Accounting
EC3	Coverage of the organization's defined benefit plan obligations.	-	-
EC4	Significant financial assistance received from government.	-	-
Market Presence
EC5	Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.	-	-
EC6	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	-	Promoting CSR Procurement
EC7	Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.	-	-
Indirect Economic Impacts
EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in kind, or pro bono engagement.	-	Achievements Made through Socially Beneficial Activities
EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts.	-	Environmental Accounting
Environmental
Materials
EN1	Materials used by weight or volume.	Principle 8	Material Balance
EN2	Percentage of materials used that are recycled input materials.	Principle 8, Principle 9	-
Energy
EN3	Direct energy consumption by primary energy source.	Principle 8	Material Balance Promotion of Energy-saving and CO₂ Emission Control Measures
EN4	Indirect energy consumption by primary source.	Principle 8	Material Balance Promotion of Energy-saving and CO₂ Emission Control Measures Measures to Curb Energy Use in Transport
EN5	Energy saved due to conservation and efficiency improvements.	Principle 8, Principle 9	Promotion of Energy-saving and CO₂ Emission Control Measures Measures to Curb Energy Use in Transport CO₂ reductions with MHI product usage (FY2010)
EN6	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.	Principle 8, Principle 9	Promotion of Energy-saving and CO₂ Emission Control Measures CO₂ reductions with MHI product usage (FY2010)
EN7	Initiatives to reduce indirect energy consumption and reductions achieved.	-	Promotion of Energy-saving and CO₂ Emission Control Measures Measures to Curb Energy Use in Transport
Water
EN8	Total water withdrawal by source.	Principle 8	Resource Conservation and Waste Management
EN9	Water sources significantly affected by withdrawal of water.	-	-
EN10	Percentage and total volume of water recycled and reused.	Principle 8, Principle 9	-
Biodiversity
EN11	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	Principle 8	-
EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	Principle 8	-
EN13	Habitats protected or restored.	Principle 8	Preserving Biodiversity
EN14	Strategies, current actions, and future plans for managing impacts on biodiversity.	Principle 8	-
EN15	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.	Principle 8	-
Emissions, Effluents, and Waste
EN16	Total direct and indirect greenhouse gas emissions by weight.	Principle 8	Promotion of Energy-saving and CO₂ Emission Control Measures
EN17	Other relevant indirect greenhouse gas emissions by weight.	Principle 8	Promotion of Energy-saving and CO₂ Emission Control Measures
EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved.	Principle 7, Principle 8, Principle 9	Close ties with the Earth Promotion of Energy-saving and CO₂ Emission Control Measures Measures to Curb Energy Use in Transport CO₂ reductions with MHI product usage (FY2010)
EN19	Emissions of ozone-depleting substances by weight.	Principle 8	Management of Chemical Substances
EN20	NO, SO, and other significant air emissions by type and weight.	Principle 8	Material Balance
EN21	Total water discharge by quality and destination.	Principle 8	Resource Conservation and Waste Management
EN22	Total weight of waste by type and disposal method.	Principle 8	Resource Conservation and Waste Management
EN23	Total number and volume of significant spills.	Principle 8	Controlling and Improving Response to Potential Environmental Impact Risks
EN24	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.	Principle 8	-
EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.	Principle 8	-
Products and Services
EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	Principle 7, Principle 8, Principle 9	Close ties with the Earth Environmental Accounting CO₂ reductions with MHI product usage (FY2010) Main product and technology in 2010
EN27	Percentage of products sold and their packaging materials that are reclaimed by category.	Principle 8, Principle 9	-
Compliance
EN28	Monetary value of significant fines and total number of non--monetary sanctions for non-compliance with environmental laws and regulations.	Principle 8	Status of Incidents and Legal Violations Relating to the Environment
Transport
EN29	Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.	Principle 8	Measures to Curb Energy Use in Transport
Overall
EN30	Total environmental protection expenditures and investments by type.	Principle 7, Principle 8, Principle 9	Environmental Accounting
Social
Product Responsibility
Customer Health and Safety
PR1	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	Principle 1	Enhancing Product Safety
PR2	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.	Principle 1	-
Product and Service Labeling
PR3	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	Principle 8	-
PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	Principle 8	-
PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	-	Enhancing Customer Satisfaction (CS)
Marketing Communications
PR6	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	-	Enhancing Customer Satisfaction (CS)
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.	-	-
Customer Privacy
PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	Principle 1	Secure Safeguarding of Proprietary Information
Compliance
PR9	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.	-	-
Labor Practices and Decent Work
Employment
LA1	Total workforce by employment type, employment contract, and region.	-	Overview of the MHI Group Utilizing and Cultivating Diverse Human Resources
LA2	Total number and rate of employee turnover by age group, gender, and region.	Principle 6	Utilizing and Cultivating Diverse Human Resources
LA3	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.	-	Building a Better Working Environment
Labor/Management Relations
LA4	Percentage of employees covered by collective bargaining agreements.	Principle 1, Principle 3	Utilizing and Cultivating Diverse Human Resources
LA5	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.	Principle 3	-
Occupational Health and Safety
LA6	Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs.	Principle 1	-
LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region.	Principle 1	Building a Better Working Environment
LA8	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	Principle 1	Building a Better Working Environment
LA9	Health and safety topics covered in formal agreements with trade unions.	Principle 1	Building a Better Working Environment
Training and Education
LA10	Average hours of training per year per employee by employee category.	-	-
LA11	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	-	Utilizing and Cultivating Diverse Human Resources
LA12	Percentage of employees receiving regular performance and career development reviews.	-	-
Diversity and Equal Opportunity
LA13	Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.	Principle 1, Principle 6	Utilizing and Cultivating Diverse Human Resources
LA14	Ratio of basic salary of men to women by employee category.	Principle 1, Principle 6	-
Human Rights
Investment and Procurement Practices
HR1	Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.	Principle 1, Principle 2, Principle 3, Principle 4, Principle 5, Principle 6	-
HR2	Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.	Principle 1, Principle 2, Principle 3, Principle 4, Principle 5, Principle 6	-
HR3	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	Principle 1, Principle 2, Principle 3, Principle 4, Principle 5, Principle 6	CSR Action Plans Major Fiscal 2010 Committee Actions Building a Better Working Environment
Non-discrimination
HR4	Total number of incidents of discrimination and actions taken.	Principle 1, Principle 2, Principle 6	-
Freedom of Association and Collective Bargaining
HR5	Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.	Principle 1, Principle 2, Principle 3	-
Child Labor
HR6	Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.	Principle 1, Principle 2, Principle 5	-
Forced and Compulsory Labor
HR7	Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor.	Principle 1, Principle 2, Principle 4	-
Security Practices
HR8	Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.	Principle 1, Principle 2	-
Indigenous Rights
HR9	Total number of incidents of violations involving rights of indigenous people and actions taken.	Principle 1, Principle 2	-
Society
Community
SO1	Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.	-	-
Corruption
SO2	Percentage and total number of business units analyzed for risks related to corruption.	Principle 10	Risk Management and Crisis Management
SO3	Percentage of employees trained in organization's anti-corruption policies and procedures.	Principle 10	Compliance Education and Increasing Awareness
SO4	Actions taken in response to incidents of corruption.	Principle 10	Preventing a Recurrence of Legal Violations (if any)
Public Policy
SO5	Public policy positions and participation in public policy development and lobbying.	Principle 1, Principle 2, Principle 3, Principle 4, Principle 5, Principle 6, Principle 7, Principle 8, Principle 9, Principle 10	Promotion of Energy-saving and CO₂ Emission Control Measures
SO6	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	Principle 10	-
Anti-Competitive Behavior
SO7	Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.	-	Preventing a Recurrence of Legal Violations (if any)
Compliance
SO8	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.	-	Preventing a Recurrence of Legal Violations (if any)

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