GRI Content Index
GRI 2: General Disclosures 2021
GRI 3: Material Topics 2021
GRI Standard | Disclosure | Place of publication | |
---|---|---|---|
Disclosures on material topics | 3-1 | Process to determine material topics | Materiality > Materiality Identification Process |
3-2 | List of material topics | Materiality > Materiality Identification Process | |
3-3 | Management of material topics | Materiality > Identified materiality
Materiality > Contributing to the multi-dimensional values of sports Materiality > Contribution to Solving Social Issues Materiality > Responsible procurement with due respect human rights Materiality > Human Capital Management Materiality > Responsibility for global environment issues throughout the products Materiality > Responsible Business Practices Materiality > Responsibility for Safe and High-Quality Products |
Itemized Standard Economy
Identified material items are shaded in light blue.
GRI Standard | Disclosure | Place of publication | |
---|---|---|---|
201:Economic Performance 2016 | 201-1 | Direct economic value created and distributed | |
201-2 | Financial implications and other risks and opportunities of climate change | Climate Change Strategy > Information Disclosure Based on TCFD Recommendations | |
201-3 | Defined benefit plan obligations and other retirement plans | Society > Labor Practices
Annual Securities Report (Fiscal Year Ending March 2023) - Part 1 - Part 5 [Accounting Status] |
|
201-4 | Financial assistance received from government | ||
202:Market Presence 2016 | 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | |
202-2 | Proportion of senior management hired from the local community | ||
203:Indirect Economic Impacts 2016 | 203-1 | Infrastructure investments and services supported | Value creation through sports > Development of local communities centered on sports
Creating value through sports > Extending healthy life expectancy by maintaining motor function Creating value through sports > Improving physical fitness and athletic abilities of children |
203-2 | Significant indirect economic impact | Creating value through sports > Improving physical fitness and athletic abilities of children | |
204:Procurement Practices 2016 | 204-1 | Proportion of spending on local suppliers | Materiality > Responsible procurement that respects human rights |
205:Anti-Corruption 2016 | 205-1 | Operations assessed for risks related to corruption | Governance > Compliance/Anti-Corruption |
205-2 | Communication and training about anti-corruption policies and procedures | Governance > Compliance/Anti-Corruption | |
205-3 | Confirmed incidents of corruption and actions taken | Governance > Compliance/Anti-Corruption | |
206:Anti-Competitive Behavior 2016 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, or monopoly practices | Governance > Compliance/Anti-Corruption |
207:Tax 2019 | 207-1 | Approach to tax | Governance > Compliance/Anti-Corruption
Annual Securities Report (Fiscal Year Ending March 2024) Part 1-2-2 [Business Risks] |
207-2 | Tax governance, control and risk management | Governance > Compliance/Anti-Corruption | |
207-3 | Stakeholder engagement and management of concerns related to tax | Governance > Compliance/Anti-Corruption | |
207-4 | Country-by-country reporting |
Itemized Standard Environment
Identified material items are shaded in light blue.
GRI Standard | Disclosure | Place of publication | |
---|---|---|---|
301:Materials 2016 | 301-1 | Materials used by weight or volume | Environment > Mitigation of environmental impact in products |
301-2 | Recycled input materials used | Environment > Mitigation of environmental impact in products | |
301-3 | Reclaimed products and their packaging materials | Environment > Mitigation of environmental impact in products | |
302:Energy 2016 | 302-1 | Energy consumption within the organization | Environment > Climate Change
ESG Data > Environment |
302-2 | Energy consumption outside the organization | ||
302-3 | Energy intensity | Environment > Climate Change | |
302-4 | Reduced energy consumption | Environment > Climate Change
ESG Data > Environment |
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302-5 | Reductions in energy requirements of products and services | ||
303 : Water and Effluents 2018 | 303-1 | Interaction with water as a shared resource | Environment > Water use and management |
303-2 | Management of water discharge-related impacts | Environment > Water use and management | |
303-3 | Water withdrawal | Environment > Water use and management
ESG Data > Environment |
|
303-4 | Water drainage | Environment > Water use and management
ESG Data > Environment |
|
303-5 | Water consumption | Environment > Water use and management | |
304:Biodiversity 2016 | 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
304-2 | Significant impacts of activities, products and services on biodiversity | ||
304-3 | Habitats protected or restored | ||
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | ||
305:Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | Environment > Climate Change
ESG Data > Environment |
305-2 | Energy indirect (Scope 2) GHG emissions | Environment > Climate Change
ESG Data > Environment |
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305-3 | Other indirect (Scope 3) GHG emissions | Environment > Climate Change | |
305-4 | GHG emissions intensity | Environment > Climate Change
ESG Data > Environment |
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305-5 | Reduction of GHG emissions | Environment > Climate Change | |
305-6 | Emissions of ozone-depleting substances (ODS) | Report not applicable (environment > climate change) | |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Report not applicable (environment > climate change) | |
306:Waste 2020 | 306-1 | Waste generation and significant waste-related impacts | Environment > Reduction of Waste
Environment > Business Activities and Environmental Burden |
306-2 | Managing significant waste-related impacts | Environment > Reduction of Waste | |
306-3 | Waste generated | Environment > Reduction of Waste
Environment > Business Activities and Environmental Burden Environment > Reduction of Hazardous Chemical Substances ESG Data > Environment |
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306-4 | Waste diverted from disposal | Environment > Reduction of Waste
ESG Data > Environment |
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306-5 | Waste directed to disposal | Environment > Reduction of Waste
ESG Data > Environment |
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306:Effluents and Waste 2016
(* Valid only for the items on the right) |
306-3 | critical leak | Environment > Reduction of Hazardous Chemical Substances |
308:Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria | Society > Supply Chain Management |
308-2 | Negative environmental impacts in the supply chain and actions taken | Materiality > Responsible procurement with due respects human rights
Society > Supply Chain Management |
Itemized Standards Society
Identified material items are shaded in light blue.
New items added in fiscal year 2023 are highlighted in light green.
GRI Standard | Disclosure | Place of publication | |
---|---|---|---|
401:Employment 2016 | 401-1 | New employee hires and employee turnover | Society > Labor Practices
ESG Data > Society |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Society > Promoting and respecting diversity | |
401-3 | Parental leave | Society > Promoting and respecting diversity
ESG Data > Society |
|
402:Labor/Management Relations 2016 | 402-1 | Minimum notice periods regarding operational changes | Society > Labor Practices |
403:Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system | Society > Occupational Health and Safety |
403-2 | Hazard identification, risk assessment, accident investigation | Society > Occupational Health and Safety | |
403-3 | Occupational health services | Society > Occupational Health and Safety | |
403-4 | Worker participation, consultation, and communication on occupational health and safety | Society > Occupational Health and Safety | |
403-5 | Worker training on occupational health and safety | Society > Occupational Health and Safety | |
403-6 | Promotion of worker health | Society > Health Promotion Initiatives | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | ||
403-8 | Workers covered by the occupational health and safety management system | Society > Occupational Health and Safety | |
403-9 | work-related injuries | Society > Occupational Health and Safety
ESG Data > Society |
|
403-10 | Work-related illness | ||
404:Training and Education 2016 | 404-1 | Average hours of training per year per employee | Society > Development and Nurturing of Talent |
404-2 | Programs for upgrading employee skills and transition assistance programs | Society > Development and Nurturing of Talent | |
404-3 | Percentage of employees receiving regular performance and career development reviews | Society > Development and Nurturing of Talent | |
405:Diversity and Equal Opportunity 2016 | 405-1 | Diversity of governance bodies and employees | Governance>Corporate Governance
Annual Securities Report (Fiscal Year Ending March 2024) - Part 1 - Part 4-4 [Status of Corporate Governance, etc.] Human Capital Management Society > Promoting and respecting diversity ESG Data > Society |
405-2 | Ratio of basic salary and remuneration of women to men | Society > Promoting and respecting diversity | |
406:Non-discrimination 2016 | 406-1 | Incidents of discrimination and corrective actions taken | Society > Respect for Human Rights |
407:Freedom of Association and Collective Bargaining 2016 | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
408:Child Labor 2016 | 408-1 | Operations and suppliers at significant risk for incidents of child labor | Society > Supply Chain Management |
409:Forced or Compulsory Labor 2016 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Society > Supply Chain Management |
410:Security Practices 2016 | 410-1 | Security personnel trained in human rights policies and procedures | Society > Respect for Human Rights |
411:Rights of Indigenous Peoples 2016 | 411-1 | Incidents of violations involving rights of indigenous peoples | |
413:Local Communities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programs | Management and Sustainability Strategy > Stakeholder Engagement
Value creation through sports > Development of local communities centered on sports Creating value through sports > Extension of healthy life expectancy through the maintenance of motor function Creating value through sports > Improving physical fitness and athletic abilities of children |
413-2 | Operations with significant actual and potential negative impacts on local communities | ||
414:Supplier Social Assessment 2016 | 414-1 | New suppliers that were screened using social criteria | Society > Supply Chain Management |
414-2 | Negative social impacts in the supply chain and actions taken | Materiality > Responsible procurement with due respects human rights
Society > Supply Chain Management |
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415:Public Policy 2016 | 415-1 | Political contributions | |
416:Customer Health and Safety 2016 | 416-1 | Assessing health and safety impacts for product and service categories | Society > Product Safety and Quality (policies and systems) |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Society > Product Safety and Quality (policies and systems)
Society > Ensuring of the safety and quality of products |
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417:Marketing and Labeling 2016 | 417-1 | Product and service information and labeling requirements | Society > Communication related to products |
417-2 | Requirements for product and service information and labeling | Society > Communication related to products | |
417-3 | Incidents of non-compliance concerning marketing communications | Governance > Protection of Intellectual Property | |
418:Customer Privacy 2016 | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Governance > Protection of Personal Information |