Below is a content index we have prepared in line with the core metrics, as described under common metrics in “Measuring Stakeholder Capitalismゝowards Common Metrics and Consistent Reporting of Sustainable Value Creation,” a white paper compiled mainly by the Big Four global accounting firms based on recommendations of the World Economic Forum’s International Business Council.
We plan to further enhance our disclosures in the future.
Principles of Governance
Theme | Core metrics and disclosures | Page number (or link) |
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Principles of Governance | ||
Setting purpose | The company's stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental and social issues. Corporate purpose should create value for all stakeholders, including shareholders. | |
Quality of governing body | ||
Governance body composition | Composition of the highest governance body and its committees by: competencies relating to economic, environmental and social topics; 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; stakeholder representation. | |
Stakeholder engagement | ||
Material issues impacting stakeholders | A list of the topics that are material to key stakeholders and the company, how the topics were identified and how the stakeholders were engaged. | |
Ethical behaviour | ||
Anti-corruption |
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Protected ethics advice and reporting mechanisms | A description of internal and external mechanisms for:
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Risk and opportunity oversight | ||
Integrating risk and opportunity into business process | Company risk factor and opportunity disclosures that clearly identify the principal material risks and opportunities facing the company specifically (as opposed to generic sector risks), the company appetite in respect of these risks, how these risks and opportunities have moved over time and the response to those changes. These opportunities and risks should integrate material economic, environmental and social issues, including climate change and data stewardship. |
Planet
Theme | Core metrics and disclosures | Page number (or link) |
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Climate change | ||
Greenhouse gas (GHG) emissions | For all relevant greenhouse gases (e.g. carbon dioxide, methane, nitrous oxide, F-gases etc.),
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Environmental Data > Scope 1 and 2 Emissions, Scope 3 Emissions |
TCFD implementation | Fully implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). If necessary, disclose a timeline of at most three years for full implementation. Disclose whether you have set, or have committed to set, GHG emissions targets that are in line with the goals of the Paris Agreement - to limit global warming to well below 2°C above preindustrial levels and pursue efforts to limit warming to 1.5°C - and to achieve net-zero emissions before 2050. | |
Nature loss | ||
Land use and ecological sensitivity | Report the number and area (in hectares) of sites owned, leased or managed in or adjacent to protected areas and/or key biodiversity areas (KBA). | |
Freshwater availability | ||
Water consumption and withdrawal in water - stressed areas | Report for operations where material: megalitres of water withdrawn, megalitres of water consumed and the percentage of each in regions with high or extremely high baseline water stress, according to WRI Aqueduct water risk atlas tool. Estimate and report the same information for the full value chain (upstream and downstream) where appropriate. |
People
Theme | Core metrics and disclosures | Page number (or link) |
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Dignity and equality | ||
Diversity and inclusion (%) | Percentage of employees per employee category, by age group, gender and other indicators of diversity (e.g. ethnicity). |
Social Data > Employee Composition, Diversity, Overseas Data |
Pay equality (%) | Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality: women to men, minor to major ethnic groups, and other relevant equality areas. | |
Wage level (%) |
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Risk for incidents of child, forced or compulsory labour | An explanation of the operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to: a) type of operation (such as manufacturing plant) and type of supplier; and b) countries or geographic areas with operations and suppliers considered at risk. | |
Health and well-being | ||
Health and safety (%) |
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Skills for the future | ||
Training provided(#,$) |
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Prosperity
Theme | Core metrics and disclosures | Page number (or link) |
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Employment and wealth generation | ||
Absolute number and rate of employment |
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Economic contribution |
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Financial investment contribution |
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Innovation of better products and services | ||
Total R&D expenses ($) | Total costs related to research and development. | |
Community and social vitality | ||
Total tax paid | The total global tax borne by the company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes, and other taxes that constitute costs to the company, by category of taxes. |