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GRI Guideline Balance Sheets

You can see the GRI guideline balance sheets for the POLA ORBIS Group.

This report references the GRI Standards.

GRI Standards Index Article contents
102-1 Name of the organization. Comapny outline
102-2
  • a. A description of the organization's business activities.
  • b. Primary brands, products, and services, including explanation of any products or services that are banned in certain markets.
Group Perspective
102-3 Location of the organization's headquarters. Company outline
102-4 Number of countries where the organization operates, and the names of countries where it has significant operations. No need for this to correspond with the topics covered in the report. Overseas expansion
Corporate Report
102-5
  • Nature of ownership and legal form
Company outline
102-6
  • a. Markets served, including:
    • ⅰ. geographic locations where products and services are offered;
    • ⅱ. sectors served;
    • ⅲ. types of customers and beneficiaries.
Company outline
Business Structure
102-7
  • a. Scale of the organization, including:
    • ⅰ. total number of employees;
    • ⅱ. total number of operations;
    • ⅲ. net sales (for private sector organizations), net revenues (for public sector organizations)
    • ⅳ. total capitalization (for private sector organizations) broken down in terms of debt and equity;
    • ⅴ. quantity of products and services provided.
Company outline
Financial information
Business structure
102-8
  • a. Total number of employees by employment contract (permanent and temporary), by gender.
  • b. Total number of employees by employment contract (permanent and temporary), by region.
  • c. Total number of employees by employment type (full-time and part-time), by gender.
  • d. 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.
  • e. 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).
  • f. An explanation of how the data have been compiled, including any assumptions made.
Company outline
Database Related to ESG
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.
Fair Business Practices (CSR Procurement)
102-10
  • a. Significant changes to the organization's size, structure, ownership, or supply chain, including:
    • ⅰ. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
    • ⅱ. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
    • ⅲ. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.
Corporate Report
102-11
  • Whether and how the organization applies the Precautionary Principle or approach.
Database Related to ESG
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.
The UN Global Compact and SDGs
102-13
  • A list of the main memberships of industry or other associations, and national or international advocacy organizations.
Database Related to ESG
Strategy
Indicators
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.
Message
102-15
  • A description of key impacts, risks, and opportunities.
Risk factors
Ethics and Integrity
Indicators
102-16 A description of the organization's values, principles, standards, and norms of behavior. Group philosophy
POLA ORBIS Group Code of Conduct
Sustainability Plan
102-17
  • a. A description of internal and external mechanisms for:
    • ⅰ. seeking advice about ethical and lawful behavior, and organizational integrity;
    • ⅱ. reporting concerns about unethical or unlawful behavior, and organizational integrity.
Internal Reporting System (Help Line)
Business Partner Hotline
Reporting Office for Consignment Sales Agreement Partners
Governance
Indicators
102-18
  • a. Governance structure of the organization, including committees of the highest governance body.
  • b. Committees responsible for decision-making on economic, environmental, and social topics.
Corporate Governance
102-19
  • Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
Sustainability Plan
102-20
  • a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
  • b. Whether post holders report directly to the highest governance body.
Sustainability Plan
102-21
  • a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
  • b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
Dialogue with Stakeholders
Corporate Governance
102-22
  • a. Composition of the highest governance body and its committees by:
    • ⅰ. executive or non-executive;
    • ⅱ. independence;
    • ⅲ. tenure on the governance body;
    • ⅳ. number of each individual's other significant positions and commitments, and the nature of the commitments;
    • ⅴ. gender;
    • ⅵ. membership of under-represented social groups;
    • ⅶ. competencies relating to economic, environmental, and social topics;
    • ⅷ. stakeholder representation.
Corporate Governance
102-23
  • a. Whether the chair of the highest governance body is also an executive officer in the organization.
  • b. If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.
Corporate Governance
102-24
  • a. Nomination and selection processes for the highest governance body and its committees.
  • b. Criteria used for nominating and selecting highest governance body members, including whether and how:
    • ⅰ. stakeholders (including shareholders) are involved;
    • ⅱ. diversity is considered;
    • ⅲ. independence is considered;
    • ⅳ. expertise and experience relating to economic, environmental, and social topics are considered.
Corporate Governance
Corporate Report
102-25
  • a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
  • b. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
    • ⅰ. Cross-board membership;
    • ⅱ. Cross-shareholding with suppliers and other stakeholders;
    • ⅲ. Existence of controlling shareholder;
    • ⅳ. Related party disclosures.
Corporate Governance
Corporate Report
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.
Sustainability Plan
Corporate Governance
102-27
  • Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics.
Dialogue with Stakeholders
102-28
  • a. Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics.
  • b. Whether such evaluation is independent or not, and its frequency.
  • c. Whether such evaluation is a self-assessment.
  • d. 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
  • a. 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.
  • b. 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.
Corporate Governance
Sustainability Plan
102-30
  • Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics.
Corporate Governance
102-31
  • Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities.
Sustainability Plan
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.
Sustainability Plan
102-33
  • Process for communicating critical concerns to the highest governance body.
Internal Reporting System (Help Line)
Business Partner Hotline
Reporting Office for Consignment Sales Agreement Partners
102-34
  • a. Total number and nature of critical concerns that were communicated to the highest governance body.
  • b. Mechanism(s) used to address and resolve critical concerns.
Internal Reporting System (Help Line)
Business Partner Hotline
Reporting Office for Consignment Sales Agreement Partners
102-35
  • a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
    • ⅰ. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
    • ⅱ. Sign-on bonuses or recruitment incentive payments;
    • ⅲ. Termination payments;
    • ⅳ. Clawbacks;
    • ⅴ. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
  • b. 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
  • a. Process for determining remuneration.
  • b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
  • c. Any other relationships that the remuneration consultants have with the organization.
Corporate Governance
102-37
  • a. How stakeholders' views are sought and taken into account regarding remuneration.
  • b. If applicable, the results of votes on remuneration policies and proposals.
Corporate Governance
102-38
  • Ratio of the annual total compensation for the organization's highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.
Corporate Report
102-39
  • Ratio of the percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.
Corporate Report
Stakeholder Engagement
Indicators
102-40
  • A list of stakeholder groups engaged by the organization.
Stakeholder Engagement
102-41
  • Percentage of total employees covered by collective bargaining agreements.
 
102-42
  • The basis for identifying and selecting stakeholders with whom to engage.
Stakeholder Engagement
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
Dialogue with Stakeholders
Cooperation with Local Communities
102-44
  • a. Key topics and concerns that have been raised through stakeholder engagement, including:
    • ⅰ. how the organization has responded to those key topics and concerns, including through its reporting;
    • ⅱ. the stakeholder groups that raised each of the key topics and concerns.
Stakeholder Engagement
Dialogue with Stakeholders
Cooperation with Local Communities
Reporting Practice
Indicators
102-45
  • a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.
  • b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
Group organizational chart
102-46
  • a. An explanation of the process for defining the report content and the topic Boundaries.
  • b. An explanation of how the organization has implemented the Reporting Principles for defining report content.
Sustainability Report
102-47
  • A list of the material topics identified in the process for defining report content.
Sustainability Plan
102-48
  • The effect of any restatements of information given in previous reports, and the reasons for such restatements.
Sustainability Report
102-49
  • Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
Sustainability Report
102-50
  • Reporting period for the information provided.
Sustainability Report
102-51
  • If applicable, the date of the most recent previous report.
Sustainability Report
102-52
  • Reporting cycle.
Sustainability Report
102-53
  • The contact point for questions regarding the report or its contents.
Questionnaire Japanese
102-54
  • a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
    • ⅰ. 'This report has been prepared in accordance with the GRI Standards: Core option';
    • ⅱ. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.
ISO26000 and GRI Guideline Balance Sheets
102-55
  • a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
  • b. For each disclosure, the content index shall include:
    • ⅰ. the number of the disclosure (for disclosures covered by the GRI Standards);
    • ⅱ. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
    • ⅲ. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.
ISO26000 and GRI Guideline Balance Sheets
102-56
  • a. A description of the organization's policy and current practice with regard to seeking external assurance for the report.
  • b. If the report has been externally assured:
    • ⅰ. 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;
    • ⅱ. The relationship between the organization and the assurance provider;
    • ⅲ. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.
 
Management Approach
Indicators
103-1
  • a. An explanation of why the topic is material.
  • b. The Boundary for the material topic, which includes a description of:
    • i. where the impacts occur;
    • ii. 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.
  • c. Any specific limitation regarding the topic Boundary.
Sustainability Plan
103-2
  • a. An explanation of how the organization manages the topic.
  • b. A statement of the purpose of the management approach.
  • c. A description of the following, if the management approach includes that component:
    • i. Policies
    • ii. Commitments
    • iii. Goals and targets
    • iv. Responsibilities
    • v. Resources
    • vi. Grievance mechanisms
    • vii. Specific actions, such as processes, projects, programs and initiatives
Sustainability Plan
103-3
  • a. An explanation of how the organization evaluates the management approach, including:
    • i. the mechanisms for evaluating the effectiveness of the management approach;
    • ii. the results of the evaluation of the management approach;
    • iii. any related adjustments to the management approach
Sustainability Plan
Economy
Economic Performance
Indicators
201-1 Direct economic value generated and distributed. Financial information
Philanthropy
201-2 Financial implications and other risks and opportunities due to climate change. Environmental
Climate Change: Initiatives to Reduce CO2 Output
Answer CDP
201-3 Defined benefit plan obligations and other retirement plans. Corporate Report
201-4 Financial assistance received from government. Not applicable
Market Presence
Indicators
202-1 Ratios of standard entry level wage by gender compared to local minimum wage. Database Related to ESG
202-2 Proportion of senior management hired from the local community. Not applicable
Indirect Economic Impacts
Indicators
203-1 Infrastructure investments and services supported. Philanthropy
Respect for Human Rights
203-2 Significant indirect economic impacts. Database Related to ESG
Procurement Practices
Indicators
204-1 Proportion of spending on local suppliers at significant locations of operation.  
Anti-corruption
Indicators
205-1 Total number and percentage of operations assessed for risks related to corruption, and significant risks related to corruption identified. POLA ORBIS Group Code of Conduct
Fair Business Practices (CSR Procurement)
205-2 Communication and training about anti-corruption policies and procedures. POLA ORBIS Group Code of Conduct
Fair Business Practices (CSR Procurement)
205-3 Confirmed incidents of corruption and actions taken. POLA ORBIS Group Code of Conduct
Fair Business Practices (CSR Procurement)
Anti-competitive Behavior
Indicators
206-1 Number of legal actions pending or completed regarding anti-competitive behavior and violations of anti-trust and monopoly legislation, and their outcomes. Database Related to ESG
Environment
Materials
Indicators
301-1 Materials used by weight or volume. Database Related to ESG
301-2 Recycled input materials used.  
301-3 Percentage of reclaimed products and their packaging materials. Database Related to ESG
Energy
Indicators
302-1 Energy consumption within the organization. Database Related to ESG
302-2 Energy consumption outside of the organization. Database Related to ESG
302-3 Energy intensity. Database Related to ESG
302-4 Reduction of energy consumption. Database Related to ESG
302-5 Reductions in energy requirements of products and services. Database Related to ESG
Water and Effluents
Indicators
303-1 Interactions with water as a shared resource  
303-2 Management of water discharge-related impacts  
303-3 Water withdrawal Database Related to ESG
303-4 Water discharge Database Related to ESG
303-5 Water consumption Database Related to ESG
Biodiversity
Indicators
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. Forest
Palm Oil
304-2 Nature of significant impacts of activities, products, and services on biodiversity. Forest
Palm Oil
304-3 Size and location of habitats protected or restored. Forest
Palm Oil
304-4 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization. Forest
Palm Oil
Emissions
Indicators
305-1 Direct (Scope 1) GHG emissions. Database Related to ESG
305-2 Energy indirect (Scope 2) GHG emissions. Database Related to ESG
305-3 Other indirect (Scope 3) GHG emissions. Database Related to ESG
305-4 GHG emissions intensity. Database Related to ESG
305-5 Reduction of GHG emissions. Database Related to ESG
305-6 Emissions of ozone-depleting substances (ODS). Database Related to ESG
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions. Database Related to ESG
Effluents and Waste
Indicators
306-1 Water discharge by quality and destination. Database Related to ESG
306-2 Total weight of waste by type and disposal method. Initiatives to Reduce Waste
Database Related to ESG
306-3 Total number and total volume of significant spills. Database Related to ESG
306-4 Percentage of hazardous waste transported, imported, exported, treated, and shipped internationally. Database Related to ESG
306-5 Water bodies and related habitats that are significantly affected by water discharges and/or runoff. Database Related to ESG
Environmental Compliance
Indicators
307-1 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and/or regulations. Database Related to ESG
Supplier Environmental Assessment
Indicators
308-1 Percentage of new suppliers that were screened using environmental criteria. Fair Business Practices (CSR Procurement)
308-2 Negative environmental impacts in the supply chain and actions taken. Environment
Climate Change: Initiatives to Reduce CO2 Output
Fair Business Practices (CSR Procurement)
Society
Employment
Indicators
401-1 Total number and rate of new employee hires and employee turnover, by age group, gender and region. Database Related to ESG
401-2 Benefits which are standard for full-time employees but are not provided to temporary or part-time employees, by significant locations of operation.  
401-3 Return to work and retention rates of employees that took parental leave, by gender. Database Related to ESG
Labor/Management Relations
Indicators
402-1 Minimum notice periods regarding operational changes, including whether specified in collective bargaining agreements. Database Related to ESG
Occupational Health and Safety
Indicators
403-1 Occupational health and safety management system Occupational Safety and Health
403-2 Hazard identification, risk assessment, and incident investigation Occupational Safety and Health
Health Management
403-3 Occupational health services  
403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Safety and Health
403-5 Worker training on occupational health and safety Occupational Safety and Health
403-6 Promotion of worker health Health Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Health Management
403-8 Workers covered by an occupational health and safety management system Occupational Safety and Health
403-9 Work-related injuries Database Related to ESG
403-10 Work-related ill health Sustainability Plan
Training and Education
Indicators
404-1 Average hours of training per year per employee, by gender and employee category.  
404-2 Programs for upgrading employee skills and transition assistance programs Human Resource Development
404-3 Percentage of total employees by gender and by employee category who receive a regular performance and career development review. Database Related to ESG
Diversity and Equal Opportunity
Indicators
405-1 Percentage of individuals within the organization's governance bodies in applicable diversity categories and percentage of employees per employee category in diversity categories (gender, age group, other indicators of diversity) Database Related to ESG
405-2 Ratio of basic salary and remuneration of women to men, by employee category and significant locations of operation.  
Non-discrimination
Indicators
406-1 Incidents of discrimination and corrective actions taken. Database Related to ESG
Freedom of Association and Collective Bargaining
Indicators
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk, and measures taken intended to support workers' rights. Fair Business Practices (CSR Procurement)
Child Labor
Indicators
408-1 Operations and suppliers at significant risk for incidents of child labor and measures taken intended to contribute to the effective abolition of child labor. Fair Business Practices (CSR Procurement)
Respect for Human Rights
Forced or Compulsory Labor
Indicators
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor and measures taken intended to eliminate all forms of forced or compulsory labor. Fair Business Practices (CSR Procurement)
Respect for Human Rights
Security Practices
Indicators
410-1 Percentage of security personnel trained in human rights policies or procedures.  
Rights of Indigenous Peoples
Indicators
411-1 Total number of identified incidents of violations involving the rights of indigenous peoples and actions taken.  
Human Rights Assessment
Indicators
412-1 Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments. Human Rights Policy
412-2 Total number of hours devoted to training and percentage of employees trained in the reporting period on human rights policies or procedures concerning aspects of human rights that are relevant to operations Database Related to ESG
412-3 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.  
Local Communities
Indicators
413-1 Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of: Cooperation with Local Communities
Spreading the scope of cooperation
Philanthropy
Respect for Human Rights
Local Community Participation
413-2 Operations with significant actual and potential negative impacts on local communities.  
Supplier Social Assessment
Indicators
414-1 Percentage of new suppliers that were screened using social criteria. Fair Business Practices (CSR Procurement)
414-2 Negative social impacts in the supply chain and actions taken Fair Business Practices (CSR Procurement)
Public Policy
Indicators
415-1 Total monetary value of financial and in-kind political contributions, by country and recipient/beneficiary. Database Related to ESG
Customer Health and Safety
Indicators
416-1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. Quality and Safety Guarantee
416-2 Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services.  
Marketing and Labeling
Indicators
417-1 Percentage of product or service categories covered by and assessed for compliance with the organization's procedures for product and service information and labeling. Quality and Safety Guarantee
417-2 Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling. Product Life Cycles
417-3 Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship.  
Customer Privacy
Indicators
418-1 Total number of substantiated complaints received concerning breaches of customer privacy. Database Related to ESG
Socioeconomic Compliance
Indicators
419-1 Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area.  

ESG Information
Corporate Report2020
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