GRI Standards Content Index
This table compares USS Group's sustainability activities with the Global Reporting Initiative (GRI) Sustainability Reporting Standards.
General Disclosures
| Disclosure | Page number(s) and/or URL(s) | |
|---|---|---|
| GRI 2 : General Disclosures | ||
| 1.The organization and its reporting practices | ||
| 2-1 | Organizational details | About Us＞Corporate Profile |
| 2-2 | Entities included in the organization's sustainability reporting | |
| 2-3 | Reporting period, frequency and contact point | Investor Relations ＞ IR Library ＞ Integrated Report 2025 p1 irinfo@ussnet.co.jp |
| 2-4 | Restatements of information | |
| 2-5 | External assurance | |
| 2. Activities and workers | ||
| 2-6 | Activities, value chain and other business relationships | |
| 2-7 | Employees | Sustainability ＞ Social Initiatives ＞ Activities with Employees |
| 3. Governance | ||
| 2-9 | Governance structure and composition | Sustainability ＞ Governance ＞Corporate Governance |
| 2-10 | Nomination and selection of the highest governance body | Sustainability ＞ Governance ＞Corporate Governance |
| 2-11 | Chair of the highest governance body | Sustainability ＞ Governance ＞Corporate Governance |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Sustainability＞Priority Subjects (Materiality) Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 2-13 | Delegation of responsibility for managing impacts | |
| 2-14 | Role of the highest governance body in sustainability reporting | Sustainability ＞ Environmental Initiatives ＞ Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 2-15 | Conflicts of interest | Sustainability ＞ Governance ＞Corporate Governance |
| 2-16 | Communication of critical concerns | Sustainability ＞ Governance＞Compliance |
| 2-17 | Collective knowledge of the highest governance body | |
| 2-18 | Evaluation of the performance of the highest governance body | Sustainability ＞ Governance ＞Corporate Governance |
| 2-19 | Remuneration policies | Sustainability ＞ Governance ＞Corporate Governance |
| 2-20 | Process to determine remuneration | Sustainability ＞ Governance ＞Corporate Governance |
| 2-21 | Annual total compensation ratio | |
| 4. Strategy, policies and practices | ||
| 2-22 | Statement on sustainable development strategy | Investor Relations ＞ IR Library ＞ Integrated Report ＞ Interview with the CEO Investor Relations ＞ IR Library ＞ Integrated Report ＞ Interview with the COO |
| 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 | In FY2024, there were no violations of laws. |
| 2-28 | Membership associations | |
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement | |
| 2-30 | Collective bargaining agreements | |
Material Topics
| GRI 3: Material Topics | ||
|---|---|---|
| 3-1 | Process to determine material topics | Sustainability＞Priority Subjects (Materiality) |
| 3-2 | List of material topics | Sustainability＞Priority Subjects (Materiality) |
| 3-3 | Management of material topics | Sustainability＞Priority Subjects (Materiality) |
Topic Standard
Ecomonic
| Disclosure | Page number(s) and/or URL(s) | |
|---|---|---|
| GRI 201：Economic Performance | ||
| 201-1 | Direct economic value generated and distributed | Investor Relations＞Financial Information |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | |
| GRI 202：Market Presence | ||
| 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 | |
| GRI 203：Indirect Economic Impacts | ||
| 203-1 | Infrastructure investments and services supported | |
| 203-2 | Significant indirect economic impacts | |
| GRI 204：Procurement Practices | ||
| 204-1 | Proportion of spending on local suppliers | |
| GRI 205：Anti-corruption | ||
| 205-1 | Operations assessed for risks related to corruption | Sustainability＞ Governance ＞Compliance |
| 205-2 | Communication and training about anti-corruption policies and procedures | Sustainability＞ Governance ＞Compliance |
| 205-3 | Confirmed incidents of corruption and actions taken | In FY2024, there were no violations of laws. |
| GRI 206：Anti-competitive Behavior | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
| GRI 207：Tax | ||
| 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
| Disclosure | Page number(s) and/or URL(s) | |
|---|---|---|
| GRI 301：Management Approach | ||
| 301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | Sustainability＞Environmental Initiatives＞Initiatives for reducing environmental load |
| 301-3 | Reclaimed products and their packaging materials | |
| GRI 302：Energy | ||
| 302-1 | Energy consumption within the organization | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 302-2 | Energy consumption outside of the organization | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 302-3 | Energy intensity | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 302-4 | Reduction of energy consumption | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 302-5 | Reduction in energy requirements of products and services | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| GRI 303：Water and Effluents | ||
| 303-1 | Interactions with water as a shared resource | Sustainability＞Environmental Initiatives＞Initiatives for reducing environmental load |
| 303-2 | Management of water discharge-related impacts | |
| 303-3 | Water withdrawal | |
| 303-4 | Water discharge | |
| 303-5 | Water consumption | |
| GGRI 304：Biodiversity | ||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | |
| 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 | ||
| 305-1 | Direct (Scope 1) GHG emissions | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 305-3 | Other indirect (Scope 3) GHG emissions | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 305-4 | GHG emissions intensity | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 305-5 | Reduction of GHG emissions | Sustainability＞Environmental Initiatives＞Public Declaration of Support for Task Force on Climate-Related Financial Disclosure |
| 305-6 | Emissions of ozone-depleting substances (ODS) | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | |
| GRI 306：Waste | ||
| 306-1 | Waste generation and significant waste-related impacts | Sustainability＞Environmental Initiatives＞Initiatives for reducing environmental load |
| 306-2 | Management of significant waste-related impacts | Sustainability＞Environmental Initiatives＞Initiatives for reducing environmental load |
| 306-3 | Waste generated | Sustainability＞Priority Subjects (Materiality) |
| 306-4 | Waste diverted from disposal | Sustainability＞Environmental Initiatives＞Initiatives for reducing environmental load |
| 306-5 | Waste directed to disposal | Sustainability＞Priority Subjects (Materiality) |
| GRI 308：Supplier Environmental Assessment | ||
| 308-1 | New suppliers that were screened using environmental criteria | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | |
Social
| Disclosure | Page number(s) and/or URL(s) | |
|---|---|---|
| GRI 401：Employment | ||
| 401-1 | New employee hires and employee turnover | Sustainability ＞Social Initiatives＞Activities with Employees |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | |
| 401-3 | Parental leave | Sustainability ＞Social Initiatives＞Activities with Employees |
| GRI 402：Labor/Management Relations | ||
| 402-1 | Minimum notice periods regarding operational changes | |
| GRI 403：Occupational Health and Safety | ||
| 403-1 | Occupational health and safety management system | Sustainability ＞Social Initiatives＞Activities with Employees |
| 403-2 | Hazard identification, risk assessment, and incident investigation | |
| 403-3 | Occupational health services | Sustainability ＞Social Initiatives＞Activities with Employees |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability ＞Social Initiatives＞Activities with Employees |
| 403-5 | Worker training on occupational health and safety | |
| 403-6 | Promotion of worker health | Sustainability ＞Social Initiatives＞Activities with Employees |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability ＞Social Initiatives＞Activities with Employees |
| 403-8 | Workers covered by an occupational health and safety management system | Sustainability ＞Social Initiatives＞Activities with Employees |
| 403-9 | Work-related injuries | Sustainability＞Priority Subjects (Materiality) |
| 403-10 | Work-related ill health | |
| GRI 404：Training and Education | ||
| 404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Sustainability ＞Social Initiatives＞Activities with Employees |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | |
| GRI 405：Diversity and Equal Opportunity | ||
| 405-1 | Diversity of governance bodies and employees | Sustainability ＞Social Initiatives＞Activities with Employees |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
| GRI 406：Non-discrimination | ||
| 406-1 | Incidents of discrimination and corrective actions taken | Sustainability ＞Social Initiatives＞Activities with Employees |
| GRI 407：Freedom of Association and Collective Bargaining | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
| GRI 408：Child Labor | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Sustainability ＞Social Initiatives＞Activities with Employees |
| GRI 409：Forced or Compulsory Labor | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Sustainability ＞Social Initiatives＞Activities with Employees |
| GRI 410：Security Practices | ||
| 410-1 | Security personnel trained in human rights policies or procedures | |
| GRI 411：Rights of Indigenous Peoples | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples | In FY2024, there were no violations of laws. |
| GRI 412：Human Rights Assessment | ||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | |
| 412-2 | Employee training on human rights policies or procedures | |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | |
| GRI 413：Local Communities | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Sustainability＞Social Initiatives＞Contributing to Local Communities and Society |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | |
| GRI 414：Supplier Social Assessment | ||
| 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 | ||
| 415-1 | Political contributions | |
| GRI 416：Customer Health and Safety | ||
| 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 | In FY2024, there were no violations of laws. |
| GRI 417：Marketing and Labeling | ||
| 417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | In FY2024, there were no violations of laws. |
| 417-3 | Incidents of non-compliance concerning marketing communications | In FY2024, there were no violations of laws. |
| GRI 418：Customer Privacy | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainability＞Social Initiatives＞Activities with Customers |