102-1 |
Name of the organization. |
Corporate Data |
102-2 |
- A description of the organization’s activities.
- Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
|
Our Business |
102-3 |
Location of the organization’s headquarters. |
Corporate Data |
102-4 |
Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report. |
Risk Factors
Group Companies |
102-5 |
Nature of ownership and legal form. |
Corporate Data |
102-6 |
- Markets served, including:
- geographic locations where products and services are offered;
- sectors served;
- types of customers and beneficiaries.
|
Our Business (By Segment)
Business Activities of the Benesse Group |
102-7 |
- 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 (for private sector organizations) broken down in terms of debt and equity;
- quantity of products or services provided.
|
Corporate Information |
Ten-Year Summary of Consolidated Financial Statements |
Consolidated Balance Sheets |
At a Glance |
102-8 |
- Total number of employees by employment contract (permanent and temporary), by gender.
- Total number of employees by employment contract (permanent and temporary), by region.
- Total number of employees by employment type (full-time and part-time), by gender.
- Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
- Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
- An explanation of how the data have been compiled, including any assumptions made.
|
Diversity |
102-9 |
- A description of the organization’s supply chain, including its main elements as they relate to
the organization’s activities, primary brands, products, and services.
|
Benesse Corporation's Five Core Safety and Security Initiatives |
102-11 |
- Whether and how the organization applies the Precautionary Principle or approach.
|
Basic Stance and Implementation of Internal Control System |
102-12 |
- A list of externally-developed economic, environmental and social charters, principles,
or other initiatives to which the organization subscribes, or which it endorses.
|
External Evaluations
The United Nations' Global Compact |
102-13 |
- A list of the main memberships of industry or other associations, and national or international advocacy organizations.
|
102-14 |
- 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 its strategy for addressing sustainability.
|
Top Message |
102-15 |
- A description of key impacts, risks, and pportunities.
|
Medium-Term Management Plan
Risk Factors |
102-16 |
- A description of the organization’s values, principles, standards, and norms of behavior.
|
Benesse Group Corporate Philosophy and Principle |
102-17 |
- A description of internal and external mechanisms for:
- seeking advice about ethical and lawful behavior, and organizational integrity;
- reporting concerns about unethical or unlawful behavior, and organizational integrity.
|
Corporate Governance |
102-18 |
- Governance structure of the organization, including committees of the highest governance body.
- Committees responsible for decision-making on economic, environmental, and social topics.
|
Corporate Governance |
Promotion of Sustainability |
102-19 |
- Process for delegating authority for economic, environmental, and social topics from the highest
governance body to senior executives and other employees.
|
102-20 |
- Whether the organization has appointed an executive-level position or positions with
responsibility for economic, environmental, and social topics.
- Whether post holders report directly to the highest governance body.
|
102-21 |
- Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
- If consultation is delegated, describe to whom it is delegated and how the resulting feedback is
provided to the highest governance body.
|
102-22 |
- Composition of the highest governance body and its committees by:
- 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;
- competencies relating to economic, environmental, and social topics;
- stakeholder representation.
|
Corporate Governance
Summary of Results of Evaluation of the Effectiveness of the Board of Directors |
102-23 |
- Whether the chair of the highest governance body is also an executive officer in the organization.
- If the chair is also an executive officer, describe his or her function within the organization’s management and the reasons for this arrangement.
|
102-24 |
- Nomination and selection processes for the highest governance body and its committees.
- Criteria used for nominating and selecting highest governance body members, including whether
and how:
- stakeholders (including shareholders) are involved;
- diversity is considered;
- independence is considered;
- expertise and experience relating to economic, environmental, and social topics are considered.
|
Corporate Governance |
102-25 |
- Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
- Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
- Cross-board membership;
- Cross-shareholding with suppliers and other stakeholders;
- Existence of controlling shareholder;
- Related party disclosures.
|
Basic Stance and Implementation of Internal Control System |
102-26 |
- 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 topics.
|
Top Message
Corporate Governance |
102-27 |
- Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.
|
Corporate Governance |
102-28 |
- Processes for evaluating the highest governance body’s performance with respect to governance
of economic, environmental, and social topics.
- Whether such evaluation is independent or not, and its frequency.
- Whether such evaluation is a self-assessment.
- Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.
|
Corporate Governance |
102-29 |
- Highest governance body’s role in identifying and managing economic, environmental, and social
topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes.
- Whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.
|
Basic Stance and Implementation of Internal Control System
Promotion of Sustainability |
102-30 |
- Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics.
|
102-31 |
- Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.
|
102-32 |
- The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered.
|
102-33 |
- Process for communicating critical concerns to the highest governance body.
|
Risk Factors |
102-35 |
- Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
- Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses,
and deferred or vested shares;
- Sign-on bonuses or recruitment incentive payments;
- Termination payments;
- Clawbacks;
- Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
- How performance criteria in the remuneration policies relate to the highest governance body’s
and senior executives’ objectives for economic, environmental, and social topics.
|
Corporate Governance |
102-36 |
- Process for determining remuneration.
- Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
- Any other relationships that the remuneration consultants have with the organization.
|
102-40 |
- A list of stakeholder groups engaged by the organization.
|
Communication with Stakeholders |
102-42 |
- The basis for identifying and selecting stakeholders with whom to engage.
|
Materiality |
102-43 |
- 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.
|
Stakeholder engagement |
102-44 |
- Key topics and concerns that have been raised through stakeholder engagement, including:
- how the organization has responded to those key topics and concerns, including through its reporting;
- the stakeholder groups that raised each of the key topics and concerns.
|
102-46 |
- An explanation of the process for defining the report content and the topic Boundaries.
- An explanation of how the organization has implemented the Reporting Principles for defining report content.
|
Benesse CSR Promotion Structure
Materiality |
102-47 |
- A list of the material topics identified in the process for defining report content.
|
102-48 |
- The effect of any restatements of information given in previous reports, and the reasons for such restatements.
|
ESG Data |
102-50 |
- Reporting period for the information provided.
|
Reporting
IR News
Basic IR Policy |
102-51 |
- If applicable, the date of the most recent previous report.
|
102-52 |
- Reporting cycle.
|
102-53 |
- The contact point for questions regarding the report or its contents.
|
IR Contact |
102-54 |
- The claim made by the organization, if it has prepared a report in accordance with the GRI
Standards, either:
- ‘This report has been prepared in accordance with the GRI Standards: Core option’;
- ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.
|
Reporting |
102-55 |
- The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
- For each disclosure, the content index shall include:
- the number of the disclosure (for disclosures covered by the GRI Standards);
- the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
- if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
|
GRI Standards Content Index |
102-56 |
- A description of the organization’s policy and current practice with regard to seeking external assurance for the report.
- If the report has been externally assured:
- A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
- The relationship between the organization and the assurance provider;
- Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.
|
Greenhouse Gas Emissions Volume Verification Report |
103-1 |
- An explanation of why the topic is material.
- The Boundary for the material topic, which includes a description of:
- where the impacts occur;
- the organization’s involvement with the impacts. For example, whether the
organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
- Any specific limitation regarding the topic Boundary.
|
Top Message |
Sustainability Vision |
Materiality |
Sustainability Management |
|
103-2 |
- An explanation of how the organization manages the topic.
- A statement of the purpose of the management approach.
- A description of the following, if the management approach includes that component:
- Policies
- Commitments
- Goals and targets
- Responsibilities
- Resources
- Grievance mechanisms
- Specific actions, such as processes, projects, programs and initiatives
|
Top Message |
Sustainability Vision |
Materiality |
Corporate Governance |
|
103-3 |
- An explanation of how the organization evaluates the management approach, including:
- the mechanisms for evaluating the effectiveness of the management approach;
- the results of the evaluation of the management approach;
- any related adjustments to the management approach.
|
Sustainability Management |
ESG Data |
External Evaluations and Awards |
|
|