Guideline comparison tables

GRI Standards

GRI Standards

Statement of use: Mitsubishi Electric Corporation has reported the information cited in this GRI content index for the period from April 1, 2022 – March 31, 2023 with reference to the GRI Standards.

GRI 2: General disclosures 2021

Topics GRI Standards CONTENTS
The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point April 1, 2022 – March 31, 2023
annual
2-4 Restatements of information
2-5 External assurance
Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
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 Remuneration policies
2-21 Annual total compensation ratio
Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

GRI3:Material topics 2021

Economic

Topics GRI Standards CONTENTS
GRI201:Economic Performance 2016
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government
GRI 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 Information unavailable
Reason for Omission:
We will improve our information disclosure
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Reason for Omission:
We do not currently disclose the information required.
GRI 207: Tax 2019
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting

Environmental

Topics GRI Standards CONTENTS
GRI 301: Materials 2016
301-1 Materials used by weight or volume
301-2 Recycled input materials used Information unavailable
Reason for Omission:
We do not currently disclose the information required.
301-3 Reclaimed products and their packaging materials Information unavailable
Reason for Omission:
We do not currently disclose the information required.
GRI 302: Energy 2016
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization Information unavailable
Reason for Omission:
We do not currently disclose the information required.
302-3 Energy intensity Information unavailable
Reason for Omission:
We do not currently disclose the information required.
302-4 Reduction of energy consumption Information unavailable
Reason for Omission:
We will improve our information disclosure
302-5 Reductions in energy requirements of products and services Information unavailable
Reason for Omission:
We will improve our information disclosure
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource
303-2 Management of water dischargerelated impacts No negative impact on the environment has been identified
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
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 Information unavailable
Reason for Omission:
We will improve our information disclosure
304-2 Significant impacts of activities, products and services on biodiversity As we do not mine, extract, grow, or manufacture raw materials, we do not directly destroy forests or ecosystems. The impact of production sites has not been confirmed to be large in both magnitude and frequency.
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity Information unavailable
Reason for Omission:
We do not currently disclose the information required.
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts Information unavailable
Reason for Omission:
We will improve our information disclosure
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 Reason for Omission:
Restricted by confidentiality obligations
308-2 Negative environmental impacts in the supply chain and actions taken

Social

Topics GRI Standards CONTENTS
GRI 401: Employment 2016
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or parttime employees Reason for Omission:
We do not currently disclose the information required.
401-3 Parental leave
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system
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
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
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
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 Information unavailable
Reason for Omission:
We do not currently disclose the information required.
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
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures Information unavailable
Reason for Omission:
We do not currently disclose the information required.
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples Information unavailable
Reason for Omission:
We do not currently disclose the information required.
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities Information unavailable
Reason for Omission:
We will improve our information disclosure
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
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
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
GRI 417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications Information unavailable
Reason for Omission:
We will improve our information disclosure
GRI418:Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Reason for Omission:
We do not currently disclose the information required.