Content Index between GRI (Global Reporting Initiative) Sustainability Reporting Standards (GRI Standards) and disclosure of Benesse Holdings.
Universal Standards
Topic Standards
| Disclosure Number | Disclosures | Target Pages |
|---|---|---|
| 1. The organization and its reporting practices | ||
| 2-1 | Organizational details | Corporate Data Status of Subsidiaries and Affiliates (Japanese) |
| 2-2 | Entities included in the organization's sustainability eporting | Editorial Policy Status of Subsidiaries and Affiliates (Japanese) |
| 2-3 | Reporting period, frequency and contact point | Editorial Policy |
| 2-4 | Restatements of information | — |
| 2-5 | External assurance | Third-Party Verification |
| 2. Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | Our Business Supply chain management |
| 2-7 | Employees | Diversity, Equity & Inclusion (DE&I) |
| 2-8 | Workers who are not employees | — |
| 3. Governance | ||
| 2-9 | Governance structure and composition | Corporate Governance |
| 2-10 | Nomination and selection of the highest governance body | Management Corporate Governance |
| 2-11 | Chair of the highest governance body | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Promotion of Sustainability Communication with Stakeholders |
| 2-13 | Delegation of responsibility for managing impacts | Promotion of Sustainability |
| 2-14 | Role of the highest governance body in sustainability reporting | |
| 2-15 | Conflicts of interest | — |
| 2-16 | Communication of critical concerns | Benesse's Corporate Governance Structure Risk management Business Risks (Japanese) |
| 2-17 | Collective knowledge of the highest governance body | — |
| 2-18 | Evaluation of the performance of the highest governance body | — |
| 2-19 | Remuneration policies | — |
| 2-20 | Process to determine remuneration | — |
| 2-21 | Annual total compensation ratio | — |
| 4. Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | Top commitment |
| 2-23 | Policy commitments | Benesse Group Corporate Philosophy and Principle Benesse Group Human Rights Policy Statement |
| 2-24 | Embedding policy commitments |
Promotion of Sustainability Environment Management Respect for Human Rights Diversity, Equity & Inclusion (DE&I) Workplace Safety and Hygiene Responsible Marketing Corporate Governance Risk Management and Compliance Information Security |
| 2-25 | Processes to remediate negative impacts | Respect for Human Rights |
| 2-26 | Mechanisms for seeking advice and raising concerns | Human Rights Due Diligence |
| 2-27 | Compliance with laws and regulations | Remediation Mechanism |
| 2-28 | Membership associations | Participation in Initiatives |
| 5.Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | Communication with Stakeholders |
| 2-30 | Collective bargaining agreements | Improving the working environment Workplace Safety and Hygiene |
| Disclosure Number | Disclosures | Target Pages |
|---|---|---|
| 3-1 | Process to determine material topics | Materiality Review Stakeholder Dialogue |
| 3-2 | List of material topics | Materiality |
| 3-3 | Management of material topics | Materiality Promotion of Sustainability Stakeholder engagement |
| Disclosure Number | Disclosures | Target Pages |
|---|---|---|
| GRI201:Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | Benesse’s Value Creation Process Changes in Key Management Indicators (Japanese) Consolidated Statements of Income (Japanese) Employees (Japanese) Consolidated supplementary schedules (Japanese) Expenses for Social Action Programs Information by Region (Japanese) |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Strategies on climate change action (by business model) |
| 201-3 | Defined benefit plan obligations and other retirement plans | Retirement benefits (Japanese) |
| 201-4 | Financial assistance received from government | Consolidated Statements of Income (Japanese) |
| GRI202: Market Presence 2016 | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Work-life management Application Guidelines [Benesse Corporation] (Japanese) Application Guidelines [Benesse Style Care] (Japanese) |
| 202-2 | Proportion of senior management hired from the local community | Employees Hired From All Over the World |
| GRI203: Indirect Economic Impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported | Equipment (Japanese) Local Communities Benesse's action on sustainability |
| 203-2 | Significant indirect economic impacts | Benesse’s Value Creation Process Local Communities Benesse's action on sustainability |
| GRI204: Procurement Practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | — |
| GRI205: Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption | Risk management Business Risks (Japanese) Risk Management and Compliance |
| 205-2 | Communication and training about anti-corruption policies and procedures | Risk Management and Compliance |
| GRI207: Tax 2019 | ||
| 207-1 | Approach to tax | Benesse Group Tax Policy |
| 207-2 | Tax governance, control, and risk management | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | |
| Disclosure Number | Disclosures | Target Pages |
|---|---|---|
| GRI301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | Biodiversity Restoration and Resource Conservation Response_Results |
| 301-2 | Recycled input materials used | |
| 301-3 | Reclaimed products and their packaging materials | |
| GRI302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Biodiversity Restoration and Resource Conservation Response_Results |
| 302-2 | Energy consumption outside of the organization | |
| 302-3 | Energy intensity | |
| 302-4 | Reduction of energy consumption | |
| 302-5 | Reductions in energy requirements of products and services | |
| GRI303: Water and Effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | Water policy |
| GRI306: Waste 2020 | ||
| 306-1 | Waste generation and significant waste-related impacts | Biodiversity Restoration and Resource Conservation Response_Results |
| 306-2 | Management of significant wasterelated impacts | |
| 306-3 | Waste generated | |
| 306-4 | Waste diverted from disposal | |
| 306-5 | Waste directed to disposal | |
| GRI308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | CDP Climate Change Questionnaire 2023_C12. Engagement |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | |
| Disclosure Number | Disclosures | Target Pages |
|---|---|---|
| GRI401: Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | ESG Data（Human Resources） |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or parttime employees | — |
| 401-3 | Parental leave | Promoting Active Participation of Women in the Workforce |
| GRI 403: Occupational Health and Safety2018 | ||
| 403-1 | Occupational health and safety management system | Workplace Safety and Hygiene |
| 403-2 | Hazard identification, risk assessment, and incident investigation | |
| 403-3 | Occupational health services | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | |
| 403-5 | Worker training on occupational health and safety | |
| 403-6 | Promotion of worker health | Improving the working environment |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | |
| 403-8 | Workers covered by an occupational health and safety management system | |
| 403-9 | Work-related injuries | |
| 403-10 | Work-related ill health | |
| GRI 404: Training and Education 2016 | ||
| 404-1 | Average hours of training per year per employee | Human Resource Development |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | |
| GRI 405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Promoting Active Participation of Women in the Workforce |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
| GRI 406: Non-discrimination 2016 | ||
| 406-1 | Incidents of discrimination and corrective actions taken | Respect for Human Rights |
| GRI 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 | Respect for Human Rights |
| GRI 408: Child Labor 2016 | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Supply chain management |
| GRI 409: Forced or Compulsory Labor 2016 | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Supply chain management |
| GRI 410: Security Practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies or procedures | Supply chain management |
| GRI 413: Local Communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Local Communities |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | |
| GRI 416: Customer Health and Safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Product Safety Activities (Japanese) |
| GRI 417: Marketing and Labeling 2016 | ||
| 417-1 | Requirements for product and service information and labeling | Product Safety Activities (Japanese) |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | — |
| 417-3 | Incidents of non-compliance concerning marketing communications | Responsible Marketing |
| GRI 418: Customer Privacy 2016 | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Report on Classi as a safer place to use and future initiatives [occurring in April 2020] (Japanese) |
Last updated : 2024/08/28