Standards Comparison
GRI Standards Comparison (GRI content index)
This report has been prepared in accordance with the GRI Sustainability Reporting Standards 2020 (GRI Standards): Core option. Epson discloses information appropriately as part of its corporate responsibility. Epson identiffied 14 material topics by mapping the 12 priority themes in its key sustainability topics and management policies to the 34 topic-specific standards (on economic, environmental, and social topics) of GRI standards.
* : Core topics defined in the GRI Standards
(M): Material topics for Epson
GRI Standard | Disclosure | Related Web Page or Reasons for Omission |
---|---|---|
GRI 102: General Disclosures | ||
1. Organizational profile | ||
102-1* | Name of the organization | Company Outline |
102-2* | Activities, brands, products, and services | Company Outline |
102-3* | Location of headquarters | Company Outline |
102-4* | Location of operations | Global Network |
102-5* | Ownership and legal form | Company Outline |
102-6* | Markets served | Global Network |
102-7* | Scale of the organization | Global Network |
102-8* | Information on employees and other workers | Workforce Composition and Service Period |
102-9* | Supply chain | Supply Chain Initiatives |
102-10* | Significant changes to the organization and its supply chain | Annual Report |
102-11* | Precautionary Principle or approach | Materiality |
102-12* | External initiatives | Participation in External Initiatives |
102-13* | Membership of associations | Participation in External Initiatives |
2. Strategy | ||
102-14* | Statement from senior decision-maker | CEO Message |
102-15 | Key impacts, risks, and opportunities | CEO Message |
3. Ethics and integrity | ||
102-16* | Values, principles, standards, and norms of behavior | Epson Way |
102-17 | Mechanisms for advice and concerns about ethics | Respecting Human Rights |
4. Governance | ||
102-18* | Governance structure | Corporate Governance |
102-19 | Delegating authority | Corporate Governance |
102-20 | Executive-level responsibility for economic, environmental, and social topics | Corporate Governance |
102-21 | Consulting stakeholders on economic, environmental, and social topics | Stakeholder Engagement |
102-22 | Composition of the highest governance body and its committees | Corporate Governance |
102-23 | Chair of the highest governance body | Corporate Governance |
102-24 | Nominating and selecting the highest governance body | Corporate Governance |
102-25 | Conflicts of interest | Corporate Governance |
102-26 | Role of highest governance body in setting purpose, values, and strategy | Annual Report |
102-27 | Collective knowledge of highest governance body | Initiatives of Internal Control |
102-28 | Evaluating the highest governance body's performance | Sustainability Management |
102-29 | Identifying and managing economic, environmental, and social impacts | Materiality |
102-30 | Effectiveness of risk management processes | Internal Control System |
102-31 | Review of economic, environmental, and social topics | Materiality |
102-32 | Highest governance body's role in sustainability reporting | Organization |
102-33 | Communicating critical concerns | Internal Control System |
102-34 | Nature and total number of critical concerns | Internal Control System |
102-35 | Remuneration policies | Compensation of Officers |
102-36 | Process for determining remuneration | Compensation of Officers |
102-37 | Stakeholders' involvement in remuneration | Annual General Meeting |
102-38 | Annual total compensation ratio | 14.60 (Seiko Epson Corp.) |
102-39 | Percentage increase in annual total compensation ratio | 1.04 (Seiko Epson Corp.) |
5. Stakeholder engagement | ||
102-40* | List of stakeholder groups | Stakeholder Engagement |
102-41* | Collective bargaining agreements | Labor-Management Relations |
102-42* | Identifying and selecting stakeholders | Stakeholder Engagement |
102-43* | Approach to stakeholder engagement | Stakeholder Engagement |
102-44* | Key topics and concerns raised | Stakeholder Engagement |
6. Reporting practice | ||
102-45* | Entities included in the consolidated financial statements | Annual Report |
102-46* | Defining report content and topic Boundaries | Sustainability Report - Editorial Policy, Reporting Period, Scope |
102-47* | List of material topics | Materiality |
102-48* | Restatements of information | There was no related matter. |
102-49* | Changes in reporting | There was no related matter. |
102-50* | Reporting period | Sustainability Report - Reporting Period |
102-51* | Date of most recent report | Sustainability Report - Date of Report Publication |
102-52* | Reporting cycle | Sustainability Report - Previous Reports |
102-53* | Contact point for questions regarding the report | Sustainability Report - Inquiries about Sustainability Report |
102-54* | Claims of reporting in accordance with the GRI Standards | Sustainability Report - Guidelines
The Sustainability Report 2022 has been prepared in accordance with the GRI Standards: Core option. |
102-55* | GRI content index | GRI Standards Comparison (GRI content index) (This page) |
102-56* | External assurance | Third-party verification of greenhouse gas (GHG) and water emissions (PDF,750KB) |
GRI 103: Management Approach 2016 | ||
103-1 | Explanation of the material topic and its Boundary | Materiality
Sustainability Report - Editorial Policy, Reporting Period, Scope |
103-2 | The management approach and its components | CEO Message |
103-3 | Evaluation of the management approach | Sustainability Management |
GRI 200 series (Economic topics) | ||
GRI 201: Economic Performance 2016 (M) | ||
201-1 | Direct economic value generated and distributed | Annual Report |
201-2 | Financial implications and other risks and opportunities due to climate change | Vision_Environmental Vision 2050 |
201-3 | Defined benefit plan obligations and other retirement plans | Annual Report |
201-4 | Financial assistance received from government | Epson received financial assistance. But we do not disclose details, since this information falls under corporate confidentiality. |
GRI 202: Market Presence 2016 | ||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Wages |
202-2 | Proportion of senior management hired from the local community | Drawing on Global Talent |
GRI 203: Indirect Economic Impacts 2016 | ||
203-1 | Infrastructure investments and services supported | Annual Report |
203-2 | Significant indirect economic impacts | Annual Report |
GRI 204: Procurement Practices 2016 | ||
204-1 | Proportion of spending on local suppliers | Supply Chain Overview |
GRI 205: Anti-corruption 2016 (M) | ||
205-1 | Operations assessed for risks related to corruption | |
205-2 | Communication and training about anti-corruption policies and procedures | Anti-Bribery, Anti-Corruption, and Competition Law (Antimonopoly Act) Guidelines for Business Partners |
205-3 | Confirmed incidents of corruption and actions taken | Compliance and Risk Management |
GRI 206: Anti-competitive Behavior 2016 (M) | ||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Anti-Bribery, Anti-Corruption, and Competition Law (Antimonopoly Act) Guidelines for Business Partners |
GRI 207: Tax 2019 | ||
207-1 | Approach to tax | Tax Compliance Policy |
207-2 | Tax governance, control, and risk management | Tax Compliance Policy |
207-3 | Stakeholder engagement and management of concerns related to tax | Tax Compliance Policy |
207-4 | Country-by-country reporting | Annual Report
Only consolidated data is disclosed. |
GRI 300 series (Environmental topics) | ||
GRI 301: Materials 2016 (M) | ||
301-1 | Materials used by weight or volume | Management_Environmental Performance |
301-2 | Recycled input materials used | Case study - Reduction of Waste _Topic 2: Making Printer Parts from Used Paper Information is difficult to obtain: Due to the nature of developing various businesses, it is difficult to define our main products, and we do not calculate such information. |
301-3 | Reclaimed products and their packaging materials | Closed resource loop _Product Recycling |
GRI 302: Energy 2016 (M) | ||
302-1 | Energy consumption within the organization | Energy |
302-2 | Energy consumption outside of the organization | Greenhouse gas (GHG) |
302-3 | Energy intensity | Energy |
302-4 | Reduction of energy consumption | Energy |
302-5 | Reductions in energy requirements of products and services | Minimizing Customer Environmental Impacts |
GRI 303: Water 2018 | ||
303-1 | Interactions with water as a shared resource | Closed resource loop_Resources (Performance) |
303-2 | Management of water discharge-related impacts | Pollution Prevention & Chemical Management_Environmental Risk Management
Epson Group Business Site and Company Environmental Data |
303-3 | Water withdrawal | Water |
303-4 | Water discharge | Water |
303-5 | Water consumption | Closed resource loop_Resources (Performance) |
GRI 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 | Biodiversity Conservation_Conservation of Wildlife |
304-2 | Significant impacts of activities, products, and services on biodiversity | Biodiversity Conservation_Conservation of Wildlife |
304-3 | Habitats protected or restored | Biodiversity Conservation_Conservation of Wildlife |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Biodiversity Conservation_Conservation of Wildlife |
GRI 305: Emissions 2016 (M) | ||
305-1 | Direct (Scope 1) GHG emissions | Decarbonization_Climate Change (Performance) |
305-2 | Energy indirect (Scope 2) GHG emissions | Greenhouse gas (GHG) |
305-3 | Other indirect (Scope 3) GHG emissions | Greenhouse gas (GHG) |
305-4 | GHG emissions intensity | Greenhouse gas (GHG) |
305-5 | Reduction of GHG emissions | Decarbonization_Climate Change (Performance) |
305-6 | Emissions of ozone-depleting substances (ODS) | Environmental History - 1988 CFC-Free Declaration |
305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Pollution Prevention & Chemical Management_Chemical Management (Performance) |
GRI 306: Waste 2020 | ||
306-1 | Waste generation and significant waste-related impacts | Closed resource loop_Resources (Performance)
Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management |
306-2 | Management of significant waste-related impacts | Closed resource loop_Resources (Performance)
Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management |
306-3 | Waste generated | Closed resource loop_Resources (Performance)
Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management |
306-4 | Waste diverted from disposal | Closed resource loop_Resources (Performance)
Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management |
306-5 | Waste directed to disposal | Closed resource loop_Resources (Performance)
Closed resource loop_Product Recycling Pollution Prevention & Chemical Management_Management of Chemical Substances in Products Pollution Prevention & Chemical Management_Chemical Management (Performance) Pollution Prevention & Chemical Management_Environmental Risk Management |
GRI 307: Environmental Compliance 2016 | ||
307-1 | Non-compliance with environmental laws and regulations | Pollution Prevention & Chemical Management_Environmental Risk Management |
GRI 308: Supplier Environmental Assessment 2016 (M) | ||
308-1 | New suppliers that were screened using environmental criteria | Supply Chain Initiatives - Supply Chain Overview |
308-2 | Negative environmental impacts in the supply chain and actions taken | Supply Chain Initiatives - Supplier Evaluation Program |
GRI 400 series (Social topics) | ||
GRI 401: Employment 2016 | ||
401-1 | New employee hires and employee turnover | Workforce Composition and Service Period |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Wages |
401-3 | Parental leave | Diversification of Work Arrangements -Childbirth and Childcare Support |
GRI 402: Labor/Management Relations 2016 | ||
402-1 | Minimum notice periods regarding operational changes | As a matter of labor practice, Seiko Epson ordinarily notifies the labor union and employee at least one month prior to a personnel transfer. A large number of union members may need to be reassigned or transferred to other organizations when there are major reorganizations, when new business sites are established, or when existing sites are consolidated or closed. In these cases, the labor union is notified and transfers are negotiated earlier, at such times are appropriate. |
GRI 403: Occupational Health and Safety 2018 (M) | ||
403-1 | Occupational health and safety management system | Approach to Occupational Safety and Health |
403-2 | Hazard identification, risk assessment, and incident investigation | Safety Management Initiatives |
403-3 | Occupational health services | Occupational Safety and Health |
403-4 | Worker participation, consultation, and communication on occupational health and safety | Labor-Management Relations |
403-5 | Worker training on occupational health and safety | Safety Management Initiatives |
403-6 | Promotion of worker health | Health and Productivity Management |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Safety and Health |
403-8 | Workers covered by an occupational health and safety management system | Epson Group Basic Occupational Health and Safety Policy |
403-9 | Work-related injuries | Approach to Occupational Safety and Health |
403-10 | Work-related ill health | Approach to Occupational Safety and Health |
GRI 404: Training and Education 2016 | ||
404-1 | Average hours of training per year per employee | Human Resource Development -FY2021 Workforce Composition and Training Data -Training Hours |
404-2 | Programs for upgrading employee skills and transition assistance programs | Human Resource Development |
404-3 | Percentage of employees receiving regular performance and career development reviews | - |
GRI 405: Diversity and Equal Opportunity 2016 (M) | ||
405-1 | Diversity of governance bodies and employees | Board of Directors |
405-2 | Ratio of basic salary and remuneration of women to men | Wages |
GRI 406: Non-discrimination 2016 (M) | ||
406-1 | Incidents of discrimination and corrective actions taken | Respecting Human Rights Results of the FY2021 CSR assessment showed that there were no major cases of human rights violations in the form of child labor, forced labor, discrimination, and the like, either at Epson or its Group companies. |
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 | CSR Self-assessments by Epson Group Companies |
GRI 408: Child Labor 2016 (M) | ||
408-1 | Operations and suppliers at significant risk for incidents of child labor | Respecting Human Rights |
GRI 409: Forced or Compulsory Labor 2016 (M) | ||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Respecting Human Rights- Approach & Initiatives |
GRI 410: Security Practices 2016 | ||
410-1 | Security personnel trained in human rights policies or procedures | Security Personnel Trained in Human Rights |
GRI 411: Rights of Indigenous Peoples 2016 | ||
411-1 | Incidents of violations involving rights of indigenous peoples | There are no relevant cases. |
GRI 412: Human Rights Assessment 2016 (M) | ||
412-1 | Operations that have been subject to human rights reviews or impact assessments | Human Rights Due Diligence |
412-2 | Employee training on human rights policies or procedures | Communication and Training |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | Supplier Guideline/Epson Supplier Code of Conduct |
GRI 413: Local Communities 2016 | ||
413-1 | Operations with local community engagement, impact assessments, and development programs | Stakeholder Engagement |
413-2 | Operations with significant actual and potential negative impacts on local communities | Sustainability Communications -Local Communities |
GRI 414: Supplier Social Assessment 2016 (M) | ||
414-1 | New suppliers that were screened using social criteria | Supply Chain Initiatives - Supplier Evaluation Program |
414-2 | Negative social impacts in the supply chain and actions taken | Supply Chain Initiatives - Supplier Evaluation Program |
GRI 415: Public Policy 2016 | ||
415-1 | Political contributions | - |
GRI 416: Customer Health and Safety 2016 | ||
416-1 | Assessment of the health and safety impacts of product and service categories | Product Safety
Confidentiality constraints: We have compiled this information, but we do not disclose it because of corporate confidentiality. |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Information for products safety (Japanese Only) |
GRI 417: Marketing and Labeling 2016 | ||
417-1 | Requirements for product and service information and labeling | Product Environmental Information |
417-2 | Incidents of non-compliance concerning product and service information and labeling | Information for products safety (Japanese Only) |
417-3 | Incidents of non-compliance concerning marketing communications | Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it. |
GRI 418: Customer Privacy 2016 | ||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it. |
GRI 419: Socioeconomic Compliance 2016 | ||
419-1 | Non-compliance with laws and regulations in the social and economic area | Confidentiality constraints: Since this information falls under corporate confidentiality, we do not disclose it. |
SASB Standards
Epson refers to the Hardware standard of technology & communications set forth by the Sustainability Accounting Standards Board (SASB).
Sustainability Disclosure Topics & Accounting Metrics
TOPIC | ACCOUNTING METRIC | CATEGORY | CODE | Related Web Page |
---|---|---|---|---|
Product Security | Description of approach to identifying and addressing data security risks in products | Discussion and Analysis | TC-HW-230a.1 | |
Employee Diversity & Inclusion | Percentage of gender and racial/ethnic group representation for (1) management, (2)technical staff, and (3) all other employees | Quantitative | TC-HW-330a.1 |
Diversity, Equity and Inclusion ESG Data (Promotion of Diversity, Fostering a Better Workplace) |
Product Lifecycle Management | Percentage of products by revenue that contain IEC 62474 declarable substances | Quantitative | TC-HW-410a.1 | |
Percentage of eligible products, by revenue, meeting the requirements for EPEAT registration or equivalent | Quantitative | TC-HW-410a.2 | ||
Percentage of eligible products, by revenue, meeting ENERGY STAR® criteria | Quantitative | TC-HW-410a.3 | ||
Weight of end-of-life products and e-waste recovered, percentage recycled | Quantitative | TC-HW-410a.4 | ||
Supply Chain Management | Percentage of Tier 1 supplier facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilities | Quantitative | TC-HW-430a.1 |
Responsible Sourcing of Minerals |
Tier 1 suppliers' (1) non-conformance rate with the RBA Validated Audit Process (VAP) or equivalent, and (2) associated corrective action rate for (a) priority non-conformances and (b) other non-conformances | Quantitative | TC-HW-430a.2 | ||
Materials Sourcing | Description of the management of risks associated with the use of critical materials | Discussion and Analysis | TC-HW-440a.1 |
Activity Metrics
ACTIVITY METRIC | CATEGORY | CODE | Related Web Page |
---|---|---|---|
Number of units produced by product category | Quantitative | TC-HW-000.A | |
Area of manufacturing facilities | Quantitative | TC-HW-000.B |
- Information on the Company 2.Major equipment and facilities |
Percentage of production from owned facilities | Quantitative | TC-HW-000.C | - |