ISO 26000/GRI Sustainability Reporting Guidelines
The table below includes the seven core subjects of the ISO 26000* and indicates the location of "Sysmex Sustainability Report" that correspond to individual subjects.
* ISO, the International Organization for Standardization, released an International Standard providing guidelines for social responsibility named ISO 26000 in November 2010.
|Fair Operating Practices|
|Community Involvement and Development|
GRI Sustainability Reporting Guidelines
The table below includes the categories for disclosure required under the GRI* Sustainability Reporting Guidelines, Edition 4 and indicates the website that correspond to individual categories.
* GRI is an acronym for the Global Reporting Initiative. GRI was established in 1997 as an international institution to create and disseminate international guidelines related to corporate sustainability reporting.
GENERAL STANDARD DISCLOSURES (Core)
|G4 Sustainability Reporting Guidelines||Location|
|Strategy and Analysis|
|G4-1||a. Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability.|
|G4-2||a. Provide a description of key impacts, risks, and opportunities.|
|G4-3||a. Report the name of the organization.|
|G4-4||a. Report the primary brands, products, and services.|
|G4-5||a. Report the location of the organization’s headquarters.|
|G4-6||a. Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.|
|G4-7||a. Report the nature of ownership and legal form.|
|G4-8||a. Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).|
|G4-9||a. 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
a. Report the total number of employees by employment contract and gender.
|G4-11||a. Report the percentage of total employees covered by collective bargaining agreements.|
|G4-12||a. Describe the organization’s supply chain.|
|G4-13||a. 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
|COMMITMENTS TO EXTERNAL INITIATIVES|
|G4-14||a. Report whether and how the precautionary approach or principle is addressed by the organization.|
|G4-15||a. List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.||The United Nations Global Compact, Universal Declaration of Human Rights, ILO Declaration on Fundamental Principles and Rights at Work|
a. List memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization:
|Identified Material Aspects and Boundaries|
|G4-17||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.
|G4-18||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.
|G4-19||a. List all the material Aspects identified in the process for defining report content.|
|G4-20||a. For each material Aspect, report the Aspect Boundary within the organization, as follows:
·Report whether the Aspect is material within the organization
·If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either:
－ The list of entities or groups of entities included in G4-17 for which the Aspect is not material or
－ The list of entities or groups of entities included in G4-17 for which the Aspects is material
·Report any specific limitation regarding the Aspect Boundary within the organization
|G4-21||a. For each material Aspect, report the Aspect Boundary outside the organization, as follows:
·Report whether the Aspect is material outside of the organization
·If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location where the Aspect is material for the entities identified
·Report any specific limitation regarding the Aspect Boundary outside the organization
|G4-22||a. Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.|
|G4-23||a. Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.|
|G4-24||a. Provide a list of stakeholder groups engaged by the organization.|
|G4-25||a. Report the basis for identification and selection of stakeholders with whom to engage.|
|G4-26||a. 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.|
|G4-27||a. 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.|
|G4-28||a. Reporting period (such as fiscal or calendar year) for information provided.|
|G4-29||a. Date of most recent previous report (if any).|
|G4-30||a. Reporting cycle (such as annual, biennial).|
|G4-31||a. Provide the contact point for questions regarding the report or its contents.|
|G4-32||a. Report the ‘in accordance’ option the organization has chosen.
b. Report the GRI Content Index for the chosen option (see tables below).
c. Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.
a. Report the organization’s policy and current practice with regard to seeking external assurance for the report.
|G4-34||a. Report the governance structure of the organization, including committees of the highest governance body.|
a. Report the process for delegating authority for economic, environmental and social topics from the highest
a. Report whether the organization has appointed an executive-level position or positions with responsibility
a. Report processes for consultation between stakeholders and the highest governance body on economic,
a. Report the composition of the highest governance body and its committees by:
a. Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the
a. Report 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:
a. Report processes for the highest governance body to ensure conflicts of interest are avoided and managed.
a. 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.
a. Report the measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics.
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.
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.
a. Report the highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics.
a. Report the frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities.
a. Report the highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered.
a. Report the process for communicating critical concerns to the highest governance body.
a. Report 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.
a. Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration:
a. Report 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.
a. Report how stakeholders’ views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable.
a. Report 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.
a. Report 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.
|Ethics and Integrity|
|G4-56||a. Describe the organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.|
a. Report 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.
a. 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.
SPECIFIC STANDARD DISCLOSURES
|G4 Sustainability Reporting Guidelines||Location|
|Disclosures on Management Approach|
a. Report why the Aspect is material. Report the impacts that make this Aspect material.
|G4-EC1||Direct economic value generated and distributed|
|G4-EC2||Financial implications and other risks and opportunities for the organization’s activities due to climate change|
|G4-EC3||Coverage of the organization’s defined benefit plan obligations|
|G4-EC4||Financial assistance received from government||-|
|G4-EC5||Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation||-|
|G4-EC6||Proportion of senior management hired from the local community at significant locations of operation||-|
|Indirect Economic Impacts|
|G4-EC7||Development and impact of infrastructure investments and services supported|
|G4-EC8||Significant indirect economic impacts, including the extent of impacts|
|G4-EC9||Proportion of spending on local suppliers at significant locations of operation||-|
|G4-EN1||Materials used by weight or volume||-|
|G4-EN2||Percentage of Materials used that are recycled input materials||-|
|G4-EN3||Energy consumption within the organization|
|G4-EN4||Energy consumption outside of the organization||-|
|G4-EN6||Reduction of Energy consumption|
|G4-EN7||Reductions in energy requirements of products and services||-|
|G4-EN8||Total water withdrawal by source|
|G4-EN9||Water sources significantly affected by withdrawal of water||-|
|G4-EN10||Percentage and total volume of water recycled and reused||-|
|G4-EN11||Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas|
|G4-EN12||Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas|
|G4-EN13||Habitats protected or restored|
|G4-EN14||Total number of IUCN red list species and national conservation list species with habitats in areas affected by operations, by level of extinction risk||-|
|G4-EN15||Direct greenhouse gas (GHG) emissions (Scope 1)|
|G4-EN16||Energy indirect greenhouse gas (GHG) emissions (Scope 2)|
|G4-EN17||Other indirect greenhouse gas (GHG) emissions (Scope 3)|
|G4-EN18||Greenhouse gas (GHG) emissions intensity|
|G4-EN19||Reduction of greenhouse gas (GHG) emissions|
|G4-EN20||Emissions of ozone-depleting substances (ODS)|
|G4-EN21||Nox, Sox, and other significant air emissions||No disclosure because of small amount|
|Effluents and Waste|
|G4-EN22||Total water discharge by quality and destination|
|G4-EN23||Total weight of waste by type and disposal method|
|G4-EN24||Total number and volume of significant spills||No incident|
|G4-EN25||Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention2 Annex I, II, III, and VIII, and percentage of transported waste shipped internationally||-|
|G4-EN26||Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff||-|
|Products and Services|
|G4-EN27||Extent of impact mitigation of environmental impacts of products and services|
|G4-EN28||Percentage of products sold and their packaging materials that are reclaimed by category|
|G4-EN29||Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations||No incident|
|G4-EN30||Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce|
|G4-EN31||Total environmental protection expenditures and investments by type||-|
|Supplier Environmental Assessment|
|G4-EN32||Percentage of new suppliers that were screened using environmental criteria||-|
|G4-EN33||Significant actual and potential negative environmental impacts in the supply chain and actions taken|
|Environmental Grievance Mechanisms|
|G4-EN34||Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms||No incident|
|Labor practices and decent work|
|G4-LA1||Total number and rates of new employee hires and employee turnover by age group, gender and region|
|G4-LA2||Benefits provided to full-time employees that are not provided to temporary or parttime employees, by significant locations of operation||-|
|G4-LA3||Return to work and retention rates after parental leave, by gender|
|G4-LA4||Minimum notice periods regarding operational changes, including whether these are specified in collective agreements||-|
|Occupational Health and Safety|
|G4-LA5||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|
|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 by gender|
|G4-LA7||Workers with high incidence or high risk of diseases related to their occupation||-|
|G4-LA8||Health and safety topics covered in formal agreements with trade unions|
|Training and Education|
|G4-LA9||Average hours of training per year per employee by gender, and by employee category|
|G4-LA10||Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings|
|G4-LA11||Percentage of employees receiving regular performance and career Development reviews, by gender and by employee category|
|Diversity and Equal Opportunity|
|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|
|Equal Remuneration for Women and Men|
|G4-LA13||Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation||Remuneration is decided based on the competence and the duty. There is no difference between genders.|
|Supplier Assessment for Labor Practices|
|G4-LA14||Percentage of new suppliers that were screened using labor practices criteria|
|G4-LA15||Significant actual and potential negative impacts for labor practices in the supply chain and actions taken|
|Labor Practices Grievance Mechanisms|
|G4-LA16||Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms|
|G4-HR1||Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening|
|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|
|G4-HR3||Total number of incidents of discrimination and corrective actions taken|
|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||-|
|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|
|Forced or Compulsory Labor|
|G4-HR6||Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor|
|G4-HR7||Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations||-|
|G4-HR8||Total number of incidents of violations involving rights of indigenous peoples and actions taken||-|
|G4-HR9||Total number and percentage of operations that have been subject to human rights reviews or impact assessments||-|
|Supplier Human Rights Assessment|
|G4-HR10||Percentage of new suppliers that were screened using human rights criteria|
|G4-HR11||Significant actual and potential negative human rights impacts in the supply chain and actions taken|
|Human Rights Grievance Mechanisms|
|G4-HR12||Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms|
|G4-SO1||Percentage of operations with implemented local community engagement, impact assessments, and development programs|
|G4-SO2||Operations with significant actual and potential negative impacts on local communities||No operations with significant negative impacts|
|G4-SO3||Total number and percentage of operations assessed for risks related to corruption and the significant risks identified|
|G4-SO4||Communication and training on anti-corruption policies and procedures|
|G4-SO5||Confirmed incidents of corruption and actions taken||No incident|
|G4-SO6||Total value of political contributions by country and recipient/beneficiary||-|
|G4-SO7||Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes||No incident|
|G4-SO8||Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations||No incident|
|Supplier Assessment for Impacts on Society|
|G4-SO9||Percentage of new suppliers that were screened using criteria for impacts on society||-|
|G4-SO10||Significant actual and potential negative impacts on society in the supply chain and actions taken|
|Grievance Mechanisms for Impacts on Society|
|G4-SO11||Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms||-|
|Customer Health and Safety|
|G4-PR1||Percentage of significant product and service categories for which health and safety impacts are assessed for improvement|
|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 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|
|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|
|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||No incident|
|G4-PR8||Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data||No incident|
|G4-PR9||Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services||No incident|