Providing services in 10 categories

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GRI Guideline

General Standard Disclosurese

Strategy and Analysis

Section Index References
G4-1 a. Provide 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 the organization's strategy for addressing sustainability. Message from the President
G4-2 a. Provide a description of key impacts, risks, and opportunities. Message from the President
Setting Our Core Themes

Organizational Profile

Section Index References
G4-3 a. Report the name of the organization. Company Profile
G4-4 a. Report the primary brands, products, and services. Providing services in 10 categories
G4-5 a. Report the location of the organization's headquarters. Company Profile
G4-6 a. Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report. Global Network
G4-7 a. Report the nature of ownership and legal form. Company Profile
G4-8 a. Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
G4-9 a. Report the scale of the organization, including:
・Total number of employees Ÿ
・Total number of operations Ÿ
・Net sales (for private sector organizations) or net revenues (for public sector organizations)
・Total capitalization broken down in terms of debt and equity (for private sector organizations)
・ Quantity of products or services provided
Company Profile
G4-10 a. Report the total number of employees by employment contract and gender.
b. Report the total number of permanent employees by employment type and gender.
c. Report the total workforce by employees and supervised workers and by gender.
d. Report the total workforce by region and gender.
e. Report whether a substantial portion of the organization's work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
f. Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).
Sustainability Data
G4-11 a. Report the percentage of total employees covered by collective bargaining agreements.
G4-12 a. Describe the organization's supply chain.
G4-13 a. Report any significant changes during the reporting period regarding the organization's size, structure, ownership, or its supply chain, including:
・Changes in the location of, or changes in, operations, including facility openings, closings, and expansions
・ŸChanges in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations)
・ Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination
G4-14 a. Report whether and how the precautionary approach or principle is addressed by the organization. Compliance
Risk Management
G4-15 a. List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.
G4-16 a. List memberships of associations (such as industry associations) and national or international advocacy
・Holds a position on the governance body
・Participates in projects or committees
・Provides substantive funding beyond routine membership dues
・Views membership as strategic
This refers primarily to memberships maintained at the organizational level.

Identified Material Aspects and Boundaries

Section Index References
G4-17 a. List all entities included in the organization's consolidated financial statements or equivalent documents.
b. Report whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
The organization can report on this Standard Disclosure by referencing the information in publicly available consolidated financial statements or equivalent documents.
Global Network
G4-18 a. Explain the process for defining the report content and the Aspect Boundaries
b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
Editorial Policy
G4-19 a. List all the material Aspects identified in the process for defining report content. Setting Our Core Themes
G4-20 a. For each material Aspect, report the Aspect Boundary within the organization, as follows:
・Report whether the Aspect is material within the organization
・If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either:
 - The list of entities or groups of entities included in G4-17 for which the Aspect is not material or
 - The list of entities or groups of entities included in G4-17 for which the Aspects is material
・ Report any specific limitation regarding the Aspect Boundary within the organization
Contributing to Society Through Our Business
G4-21 a. For each material Aspect, report the Aspect Boundary outside the organization, as follows:
・Report whether the Aspect is material outside of the organization
・If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location where the Aspect is material for the entities identifiedŸ
・Report any specific limitation regarding the Aspect Boundary outside the organization
G4-22 a. Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.
G4-23 a. Report significant changes from previous reporting periods in the Scope and Aspect Boundaries. Editorial Policy

Stakeholder Engagement

Section Index References
G4-24 a. Provide a list of stakeholder groups engaged by the organization. CSR Management
G4-25 a. Report the basis for identification and selection of stakeholders with whom to engage.
G4-26 a. Report 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. CSR Management
G4-27 a. Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns. CSR Management

Report Profile

Section Index References
G4-28 a. Reporting period (such as fiscal or calendar year) for information provided. Editorial Policy
G4-29 a. Date of most recent previous report (if any). Editorial Policy
G4-30 a. Reporting cycle (such as annual, biennial). Editorial Policy
G4-31 a. Provide the contact point for questions regarding the report or its contents. Editorial Policy
G4-32 a. Report the 'in accordance' option the organization has chosen.
b. Report the GRI Content Index for the chosen option
c. Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be 'in accordance' with the Guidelines.
G4-33 a. Report the organization's policy and current practice with regard to seeking external assurance for the report.
b. If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided.
c. Report the relationship between the organization and the assurance providers.
d. Report whether the highest governance body or senior executives are involved in seeking assurance for the organization's sustainability report.

Corporate Governance

Section Index References
G4-34 a. Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts. Governance
G4-35 a. Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.
G4-36 a. Report whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body.
G4-37 a. Report processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body. CSR Management
G4-38 a. Report the composition of the highest governance body and its committees by:
・Executive or non-executive
・Independence
・Tenure on the governance body
・Number of each individual's other significant positions and commitments, and the nature of the commitments
・Gender
・Membership of under-represented social groups
・Competences relating to economic, environmental and social impacts
・Stakeholder representation
Corporate Governance Report (Japanese)
G4-39 a. Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization's management and the reasons for this arrangement). Corporate Governance Report (Japanese)
G4-40 a. Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members, including:
・Whether and how diversity is considered
・Whether and how independence is considered
・Whether and how expertise and experience relating to economic, environmental and social topics are considered
・Whether and how stakeholders (including shareholders) are involved
Corporate Governance Report (Japanese)
G4-41 a. Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
・Cross-board membership
・Cross-shareholding with suppliers and other stakeholders
・Existence of controlling shareholder
・Related party disclosures
Corporate Governance Report (Japanese)
G4-42 a. Report the 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 impacts. CSR Management
G4-43 a. Report the measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental and social topics.
G4-44 a. Report the processes for evaluation of the highest governance body's performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not, and its frequency. Report whether such evaluation is a self-assessment.
b. Report 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.
G4-45 a. Report the highest governance body's role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body's role in the implementation of due diligence processes.
b. Report whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental and social impacts, risks, and opportunities.
G4-46 a. Report the highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental and social topics.
G4-47 a. Report the frequency of the highest governance body's review of economic, environmental and social impacts, risks, and opportunities.
G4-48 a. Report the highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material Aspects are covered.
G4-49 a. Report the process for communicating critical concerns to the highest governance body. Risk Management
G4-50 a. Report the nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them.
G4-51 a. Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration:
・Fixed pay and variable pay:
 --Performance-based pay
 --Equity-based pay
 --Bonuses
 --Deferred or vested shares
・Sign-on bonuses or recruitment incentive payments ŸŸTermination payments
・Clawbacks Ÿ
Corporate Governance Report (Japanese)
G4-52 a. Report how performance criteria in the remuneration policy relate to the highest governance body's and senior executives' economic, environmental and social objectives. Corporate Governance Report (Japanese)
G4-53 a. Report how stakeholders' views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable.
G4-54 a. Report the 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.
G4-55 a. Report the ratio of 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.

Ethics and Integrity

Section Index References
G4-56 a. Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics. Management Philosophy
Code of Ethics
G4-57 a. Report the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines. Compliance
G4-58 a. Report the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines. Compliance

Specific Standard Disclosures

Disclosures on Management Approach

Section Index References
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach, including: Ÿ
・The mechanisms for evaluating the effectiveness of the management approach
・The results of the evaluation of the management approach
・Any related adjustments to the management approach
Sustainability at Recruit
CSR Management

Economic

Aspect: Economic Performance

Section Index References
G4-DMA Disclosures on Management Approach
G4-EC1 Direct economic value generated and distributed Sustainability Data
G4-EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change
G4-EC3 Coverage of the organization's defined benefit plan obligations
G4-EC4 Financial assistance received from government

Aspect: Market Presence

Section Index References
G4-DMA Disclosures on Management Approach
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation
G4-EC6 Proportion of senior management hired from the local community at significant locations of operation

Aspect: Indirect Economic Impacts

Section Index References
G4-DMA Disclosures on Management Approach
G4-EC7 Development and impact of infrastructure investments and services supported
G4-EC8 Significant indirect economic impacts, including the extent of impacts

Aspect: Procurement Practices

Section Index References
G4-DMA Disclosures on Management Approach
G4-EC9 Proportion of spending on local suppliers at significant locations of operation

Environmental

Aspect: Materials

Section Index References
G4-DMA Disclosures on Management Approach Environmental Management
G4-EN1 Materials used by weight or volume Sustainability Data
G4-EN2 Percentage of materials used that are recycled input materials Sustainability Data

Aspect: Energy

Section Index References
G4-DMA Disclosures on Management Approach Environmental Management
G4-EN3 Energy consumption within the organization Sustainability Data
G4-EN4 Energy consumption outside of the organization
G4-EN5 Energy intensity
G4-EN6 Reduction of energy consumption Promoting Ecological Awareness
G4-EN7 Reductions in energy requirements of products and services

Aspect: Water

Section Index References
G4-DMA Disclosures on Management Approach
G4-EN8 Total water withdrawal by source
G4-EN9 Water sources significantly affected by withdrawal of water
G4-EN10 Percentage and total volume of water recycled and reused

Aspect: Biodiversity

Section Index References
G4-DMA Disclosures on Management Approach
G4-EN11 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
G4-EN13 Habitats protected or restored Recycling and Biodiversity
G4-EN14 Total number of iucn red list species and national conservation list species with habitats in areas affected by operations, by level of extinction risk

Aspect: Emissions

Section Index References
G4-DMA Disclosures on Management Approach Environmental Management
G4-EN15 Direct greenhouse gas (GHG) emissions (scope 1) Combating Climate Change (Companywide Efforts)
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (scope 2) Combating Climate Change (Companywide Efforts)
G4-EN17 Other indirect greenhouse gas (GHG) emissions (scope 3)
G4-EN18 Greenhouse gas (GHG) emissions intensity
G4-EN19 Reduction of greenhouse gas (GHG) emissions Combating Climate Change (Internet Services)
G4-EN20 Emissions of ozone-depleting substances (ODS)
G4-EN21 NOx, SOx, and other significant air emissions

Aspect: Effluents and Waste

Section Index References
G4-DMA Disclosures on Management Approach Environmental Management
G4-EN22 Total water discharge by quality and destination
G4-EN23 Total weight of waste by type and disposal method Sustainability Data
G4-EN24 Total number and volume of significant spills
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally
G4-EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization's discharges of water and runoff

Aspect: Products and Services

Section Index References
G4-DMA Disclosures on Management Approach Environmental Management
G4-EN27 Extent of impact mitigation of environmental impacts of products and services Combating Climate Change (Companywide Efforts)
Combating Climate Change (Print Publications)
Combating Climate Change (Internet Services)
G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category Combating Climate Change (Print Publications)

Aspect: Compliance

Section Index References
G4-DMA Disclosures on Management Approach
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations

Aspect: Transport

Section Index References
G4-DMA Disclosures on Management Approach
G4-EN30 Significant environmental impacts of transporting products and other goods and materials for the organization's operations, and transporting members of the workforce Combating Climate Change (Print Publications)

Aspect: Overall

Section Index References
G4-DMA Disclosures on Management Approach Environmental Management
G4-EN31 Total environmental protection expenditures and investments by type Sustainability Data

Aspect: Supplier Environmental Assessment

Section Index References
G4-DMA Disclosures on Management Approach
G4-EN32 Percentage of new suppliers that were screened using environmental criteria
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken

Aspect: Environmental Grievance Mechanisms

Section Index References
G4-DMA Disclosures on Management Approach
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms

Social

Labor Practices and Decent Work

Aspect: Employment
Section Index References
G4-DMA Disclosures on Management Approach
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region Sustainability Data
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or parttime employees, by significant locations of operation
G4-LA3 Return to work and retention rates after parental leave, by gender Promoting Diversity
Sustainability Data
Aspect: Labor/Management Relations
Section Index References
G4-DMA Disclosures on Management Approach
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
Aspect: Occupational Health and Safety
Section Index References
G4-DMA Disclosures on Management Approach Creating Better Work Environments
G4-LA5 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender Sustainability Data
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation
G4-LA8 Health and safety topics covered in formal agreements with trade unions
Aspect: Training and Education
Section Index References
G4-DMA Disclosures on Management Approach Human Resource Support Systems
G4-LA9 Average hours of training per year per employee by gender, and by employee category
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings Training for Innovation
Human Resource Support Systems
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
Aspect: Diversity and Equal Opportunity
Section Index References
G4-DMA Disclosures on Management Approach Promoting Diversity
G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity Sustainability Data
Aspect: Equal Remuneration for Women and Men
Section Index References
G4-DMA Disclosures on Management Approach
G4-LA13 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation
Aspect: Supplier Assessment for Labor Practices
Section Index References
G4-DMA Disclosures on Management Approach
G4-LA14 Percentage of new suppliers that were screened using labor practices criteria
G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
Aspect: Labor Practices Grievance Mechanisms
Section Index References
G4-DMA Disclosures on Management Approach Compliance
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms

Human Rights

Aspect: Investment
Section Index References
G4-DMA Disclosures on Management Approach Human Rights
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained Sustainability Data
Aspect: Non-discrimination
Section Index References
G4-DMA Disclosures on Management Approach Human Rights
G4-HR3 Total number of incidents of discrimination and corrective actions taken
Aspect: Freedom of Association and Collective Bargaining
Section Index References
G4-DMA Disclosures on Management Approach
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
Aspect: Child Labor
Section Index References
G4-DMA Disclosures on Management Approach
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
Aspect: Forced or Compulsory Labor
Section Index References
G4-DMA Disclosures on Management Approach
G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
Aspect: Security Practices
Section Index References
G4-DMA Disclosures on Management Approach
G4-HR7 Percentage of security personnel trained in the organization's human rights policies or procedures that are relevant to operations
Aspect: Indigenous Rights
Section Index References
G4-DMA Disclosures on Management Approach
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken
Aspect: Supplier Human Rights Assessment
Section Index References
G4-DMA Disclosures on Management Approach Human Rights
G4-HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments Human Rights
Aspect: Supplier Human Rights Assessment
Section Index References
G4-DMA Disclosures on Management Approach
G4-HR10 Percentage of new suppliers that were screened using human rights criteria
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken
Aspect: Human Rights Grievance Mechanisms
Section Index References
G4-DMA Disclosures on Management Approach Human Rights
G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms

Society

Aspect: Local Communities
Section Index References
G4-DMA Disclosures on Management Approach
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs
G4-SO2 Operations with significant actual and potential negative impacts on local communities
Aspect: Anti-corruption
Section Index References
G4-DMA Disclosures on Management Approach Compliance
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified
G4-SO4 Communication and training on anti-corruption policies and procedures Compliance
G4-SO5 Confirmed incidents of corruption and actions taken How Our Management Philosophy Evolved―Immediate Aftermath of the Recruit Scandal
Aspect: Public Policy
Section Index References
G4-DMA Disclosures on Management Approach Compliance
G4-SO6 Total value of political contributions by country and recipient/beneficiary
Aspect: Anti-competitive Behavior
Section Index References
G4-DMA Disclosures on Management Approach Internal Control
G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes
Aspect: Compliance
Section Index References
G4-DMA Disclosures on Management Approach Compliance
G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations
Aspect: Supplier Assessment for Impacts on Society
Section Index References
G4-DMA Disclosures on Management Approach
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken
Aspect: Grievance Mechanisms for Impacts on Society
Section Index References
G4-DMA Disclosures on Management Approach
G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms

Product Responsibility

Aspect: Customer Health and Safety
Section Index References
G4-DMA Disclosures on Management Approach
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes
Aspect: Product and Service Labeling
Section Index References
G4-DMA Disclosures on Management Approach
G4-PR3 Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements Information Quality and Reliability
G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes
G4-PR5 Results of surveys measuring customer satisfaction
Aspect: Marketing Communications
Section Index References
G4-DMA Disclosures on Management Approach Information Quality and Reliability
G4-PR6 Sale of banned or disputed products
G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes
Aspect: Customer Privacy
Section Index References
G4-DMA Disclosures on Management Approach Information Security
G4-PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
Aspect: Compliance
Section Index References
G4-DMA Disclosures on Management Approach
G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services

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