Sustainability

Guideline Comparison Tables

GRI Standards Comparison Table

Sustainability

Below is a comparison table of the standard disclosures in the Sustainability Reporting Standards provided by the Global Reporting Initiative (GRI) and the information we provide on our website.

Scope of report:
Brother Industries, Ltd. and its global group companies (including those in Japan)
Period:
April 1, 2020 to March 31, 2021 and important matters up until October 7, 2021.

100 Series (Universal)

Number Title of disclosure Website
GRI 102: General Disclosures 2016
102-1 Name of the organization

Corporate Data

102-2 Activities, brands, products, and services

Business Segments

102-3 Location of headquarters

Corporate Data

102-4 Location of operations

Facilities All Over the World

102-5 Ownership and legal form

Corporate Data

102-6 Markets served

Business Segments
Financial Highlights

102-7 Scale of the organization

Corporate Data
Business Segments
Facilities All Over the World
Financial Information

102-8 Information on employees and other workers

Corporate Data
Comfortable Working Environment
ESG Data

102-9 Supply chain

Value Creation Activities
Stakeholder Engagement
Responsible Supply Chain

102-10 Significant changes to the organization and its supply chain

Financial Information

102-11 Precautionary Principle or approach

The Brother Group Principles of Social Responsibility
Brother Group's Environmental Policy
Pollution Prevention and Chemical Substance Management
Safety, Health and Disaster Prevention
Corporate Governance Structure
Risk Management and Internal Control

102-12 External initiatives

Participation in External Initiatives
Climate Change Response
ESG Data [Open PDF File] Timeline for Environmental Milestone Achievement [PDF/95KB]

102-13 Membership of associations

The Brother Group Principles of Social Responsibility
Participation in External Initiatives
[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/120KB]

102-14 Statement from senior decision-maker

Message from the Management
Message from the Management (Sustainability)

102-15 Key impacts, risks, and opportunities

Message from the Management
Message from the Management (Sustainability)
Basic Policy on Sustainability
Brother Group Environmental Action Plan 2021
Climate Change Response
[Open PDF File] CDP Climate Change 2021 Report [PDF/269KB] [Open PDF File] CDP Water Security 2021 Report [PDF/195KB] [Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/120KB] Risk Management and Internal Control

102-16 Values, principles, standards, and norms of behavior

The Brother Group Global Charter
Basic Policy on Sustainability
The Brother Group Principles of Social Responsibility
Brother Group's Environmental Policy
Collaboration with Suppliers
Respect for Human Rights
Responsible Supply Chain
Corporate Governance

102-17 Mechanisms for advice and concerns about ethics

Respect for Human Rights
Compliance and Anti-Corruption

102-18 Governance structure

Board of Directors, Statutory Auditors and Executive Officers
Corporate Governance

102-19 Delegating authority

Corporate Governance Structure

102-20 Executive-level responsibility for economic, environmental, and social topics

Board of Directors, Statutory Auditors and Executive Officers
Environmental Management Framework
[Open PDF File] CDP Climate Change 2021 Report [PDF/269KB] Corporate Governance Structure Corporate Governance Report

102-21 Consulting stakeholders on economic, environmental, and social topics

Brother Group's Environmental Policy
Corporate Governance

102-22 Composition of the highest governance body and its committees

Board of Directors, Statutory Auditors and Executive Officers
Environmental Management Framework
Corporate Governance Structure

102-23 Chair of the highest governance body

Corporate Governance Structure

102-24 Nominating and selecting the highest governance body

Corporate Governance Structure

102-25 Conflicts of interest

Corporate Governance Structure
Compliance and Anti-Corruption

102-26 Role of highest governance body in setting purpose, values, and strategy

Corporate Governance Structure

102-27 Collective knowledge of highest governance body

Basic Policy on Sustainability
Risk Management and Internal Control

102-28 Evaluating the highest governance body's performance

Corporate Governance Structure

102-29 Identifying and managing economic, environmental, and social impacts

Environmental Management Framework
Corporate Governance Structure
Risk Management and Internal Control

102-30 Effectiveness of risk management processes

Environmental Management Framework
Corporate Governance Structure
Risk Management and Internal Control

102-31 Review of economic, environmental, and social topics

Environmental Management Framework
Risk Management and Internal Control

102-32 Highest governance body's role in sustainability reporting

-

102-33 Communicating critical concerns

Environmental Management Framework
Corporate Governance Structure

102-34 Nature and total number of critical concerns

-

102-35 Remuneration policies

IR Library
Corporate Governance
Corporate Governance Report

102-36 Process for determining remuneration

IR Library
Corporate Governance
Corporate Governance Report

102-37 Stakeholders' involvement in remuneration

-

102-38 Annual total compensation ratio

IR Library

102-39 Percentage increase in annual total compensation ratio

-

102-40 List of stakeholder groups

The Brother Group Global Charter
Stakeholder Engagement

102-41 Collective bargaining agreements

-

102-42 Identifying and selecting stakeholders

The Brother Group Global Charter
Basic Policy on Sustainability
Stakeholder Engagement

102-43 Approach to stakeholder engagement

Basic Policy on Sustainability
Promotion of CSR Management
Value Creation Activities
Stakeholder Engagement
Responsible Supply Chain
Talent Development
Social Contribution

102-44 Key topics and concerns raised

Stakeholder Engagement

102-45 Entities included in the consolidated financial statements

IR Library

102-46 Defining report content and topic Boundaries

-

102-47 List of material topics

Basic Policy on Sustainability

102-48 Restatements of information

-

102-49 Changes in reporting

What's new

102-50 Reporting pueriod

Sustainability Website PDF Download

102-51 Date of most recent report

Sustainability Website PDF Download

102-52 Reporting cycle

Sustainability Website PDF Download

102-53 Contact point for questions regarding the report

Contact Us

102-54 Claims of reporting in accordance with the GRI Standards

-

102-55 GRI content index

GRI Standards Comparison Table
(This page)

102-56 External assurance

[Open PDF File]LR Independent Assurance Statement 2020 [PDF/570KB] [Open PDF File]LR Independent Assurance Statement 2019 [PDF/566KB] [Open PDF File]LR Independent Assurance Statement 2018 [PDF/524KB] [Open PDF File]LR Independent Assurance Statement 2017 [PDF/524KB] [Open PDF File]LR Independent Assurance Statement 2016 [PDF/524KB] [Open PDF File]LR Independent Assurance Statement 2015 [PDF/524KB]

GRI 103: Management Approach 2016
103-1 Explanation of the material topic and its Boundary

The Brother Group Global Charter
The Brother Group Principles of Social Responsibility
Brother Group Environmental Vision 2050
Creating Eco-Conscious Products

103-2 The management approach and its components

The Brother Group Global Charter
Value Creation Activities
The Brother Group Principles of Social Responsibility
Stakeholder Engagement
Corporate Governance
Environmental Management Framework [Open PDF File] CDP Climate Change 2021 Report [PDF/269KB] [Open PDF File]CDP Water Security 2021 Report [PDF/195KB] Responsible Supply Chain

103-3 Evaluation of the management approach

[Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

200 Series (Economic Topics)

Number Title of disclosure Website
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed

Financial Information

201-2 Financial implications and other risks and opportunities due to climate change

Climate Change Response
[Open PDF File] Environmental Accounting [PDF/205KB] [Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

201-3 Defined benefit plan obligations and other retirement plans

IR Library

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

Comfortable Working Environment

GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported

Social Contribution

203-2 Significant indirect economic impacts

[Open PDF File] Environmental Accounting [PDF/205KB]

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

The Brother Group Principles of Social Responsibility
Risk Management and Internal Control
Compliance and Anti-Corruption

205-2 Communication and training about anti-corruption policies and procedures

The Brother Group Principles of Social Responsibility
Compliance and Anti-Corruption

205-3 Confirmed incidents of corruption and actions taken

Compliance and Anti-Corruption

GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

-

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

-

300 Series (Environmental Topics)

Number Title of disclosure Website
GRI 301: Materials 2016
301-1 Materials used by weight or volume

[Open PDF File] Material balance [PDF/240KB]

301-2 Recycled input materials used

Disclosure of Environmental Attributes

  • Disclosure of product information in accordance with The Eco Declaration (ECMA-370)
301-3 Reclaimed products and their packaging materials

Collection and Recycling Efforts in Various Countries

GRI 302: Energy 2016
302-1 Energy consumption within the organization

Reduction of CO2 Emissions
[Open PDF File] Material balance [PDF/240KB] [Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

302-2 Energy consumption outside of the organization

Reduction of CO2 Emissions

302-3 Energy intensity

[Open PDF File] Material balance [PDF/240KB]

302-4 Reduction of energy consumption

Brother Group Environmental Action Plan 2021
Reduction of CO2 Emissions
[Open PDF File] Material balance [PDF/240KB]

302-5 Reductions in energy requirements of products and services

Reduction of CO2 Emissions

GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource

[Open PDF File] CDP Water Security 2021 Report [PDF/195KB]

303-2 Management of water discharge-related impacts

-

303-3 Water withdrawal

[Open PDF File] Material balance [PDF/240KB] [Open PDF File] CDP Water Security 2021 Report [PDF/195KB]

303-4 Water discharge

[Open PDF File] Material balance [PDF/240KB] [Open PDF File] CDP Water Security 2021 Report [PDF/195KB]

303-5 Water consumption

Resource Circulation and Waste Reduction
[Open PDF File] CDP Water Security 2021 Report [PDF/195KB]

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

[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/120KB]

304-2 Significant impacts of activities, products, and services on biodiversity

Biodiversity Conservation
[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/120KB]

304-3 Habitats protected or restored

[Open PDF File]The Brother Group's Biodiversity Conservation Activities [PDF/120KB] Click for the Earth

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

Reduction of CO2 Emissions
[Open PDF File] Material balance [PDF/240KB] [Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

305-2 Energy indirect (Scope 2) GHG emissions

Reduction of CO2 Emissions
[Open PDF File] Material balance [PDF/240KB] [Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

305-3 Other indirect (Scope 3) GHG emissions

Reduction of CO2 Emissions
[Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

305-4 GHG emissions intensity

[Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

305-5 Reduction of GHG emissions

Reduction of CO2 Emissions
[Open PDF File] Material balance [PDF/240KB] [Open PDF File] CDP Climate Change 2021 Report [PDF/269KB]

305-6 Emissions of ozone-depleting substances (ODS)

-

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

[Open PDF File] Environmental Accounting [PDF/205KB]

GRI 306: Waste 2020
306-1 Waste generation and significant waste-related impacts

Pollution Prevention and Chemical Substance Management
[Open PDF File] Material balance [PDF/240KB]

306-2 Management of significant waste-related impacts

Pollution Prevention and Chemical Substance Management
[Open PDF File] Material balance [PDF/240KB]

306-3 Waste generated

[Open PDF File] Material balance [PDF/240KB]

306-4 Waste diverted from disposal

[Open PDF File] Material balance [PDF/240KB]

306-5 Waste directed to disposal

[Open PDF File] Material balance [PDF/240KB]

GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations

Brother Group Environmental Action Plan 2021

GRI 308: Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria

-

308-2 Negative environmental impacts in the supply chain and actions taken

Collaboration with Suppliers

400 Series (Social Topics)

Number Title of disclosure Website
GRI 401: Employment 2016
401-1 New employee hires and employee turnover

ESG Data

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

-

401-3 Parental leave

Comfortable Working Environment

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

Safety, Health and Disaster Prevention

403-2 Hazard identification, risk assessment, and incident investigation

Safety, Health and Disaster Prevention

403-3 Occupational health services

Promotion of Health and Productivity Management

403-4 Worker participation, consultation, and communication on occupational health and safety

-

403-5 Worker training on occupational health and safety

Safety, Health and Disaster Prevention

403-6 Promotion of worker health

Promotion of Health and Productivity Management

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

Safety, Health and Disaster Prevention

403-10 Work-related ill health

Promotion of Health and Productivity Management

GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee

Talent Development

404-2 Programs for upgrading employee skills and transition assistance programs

Talent Development

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

Respect for Diversity
ESG Data

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

-

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

Responsible Supply Chain

GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Responsible Supply Chain

GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures

-

GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples

-

GRI 412: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments

-

412-2 Employee training on human rights policies or procedures

Respect for Human Rights

412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

-

GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs

Social Contribution
Examples of Social Contribution Activities

413-2 Operations with significant actual and potential negative impacts on local communities

-

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

Compliance and Anti-Corruption

GRI 416: Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories

Customer Satisfaction and Product Responsibility

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

Environmental Compliance of Products
Disclosure of Environmental Attributes

  • Disclosure of product information in accordance with The Eco Declaration (ECMA-370)

Acquisition of Environmental Certifications
Safety Data Sheets (SDS)

417-2 Incidents of non-compliance concerning product and service information and labeling

-

417-3 Incidents of non-compliance concerning marketing communications

-

GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Compliance and Anti-Corruption
Information Security

GRI 419: Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area

-

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