GRI Standards Content Index

The Sharp Sustainability Report 2023 has been prepared referring to the GRI* Sustainability Reporting Standards, an international guideline on sustainability reporting.

  • Global Reporting Initiative

GRI Standards Content Index

GRI Standard Topic Disclosure Page Number(s) / URL(s)
General Disclosure
GRI 2:
General Disclosures 2021
1. The organization and its reporting practices
2-1
Organizational details
Company Information
2-2
Entities included in the organization’s sustainability reporting
Editorial Policy / Disclosure System
2-3
Reporting period, frequency, and contact point
Editorial Policy / Disclosure System
2-4
Restatements of information
None
2-5
External assurance
Third-Party Verification
2. Activities and workers
2-6
Activities, value chain, and other business relationships
Stakeholder Engagement
2-7
Employees
Company Information
Diversity Management
2-8
Workers who are not employees
3. Governance
2-9
Governance structure and composition
Corporate Governance
2-10
Nomination and selection of the highest governance body
Corporate Governance
2-11
Chair of the highest governance body
Corporate Governance
2-12
Role of the highest governance body in overseeing the management of impacts
Sustainability Management
2-13
Delegation of responsibility for managing impacts
Sustainability Management
2-14
Role of the highest governance body in sustainability reporting
Sustainability Management
2-15
Conflicts of interest
Corporate Governance
2-16
Communication of critical concerns
Risk Management
Compliance
2-17
Collective knowledge of the highest governance body
Sustainability Management
2-18
Evaluation of the performance of the highest governance body
Sustainability Management
2-19
Remuneration policies
2-20
Process to determine remuneration
2-21
Annual total compensation ratio
4. Strategy, policies, and practices
2-22
Statement on sustainable development strategy
Message from the President & CEO
2-23
Policy commitments
Sustainability Management
2-24
Embedding policy commitments
Sustainability Management
Efforts Related to Human Rights
Promoting Supply Chain CSR
2-25
Processes to remediate negative impacts
Sustainability Management
Promoting Supply Chain CSR
2-26
Mechanisms for seeking advice and raising concerns
Promoting Supply Chain CSR
Compliance
2-27
Compliance with laws and regulations
Compliance
2-28
Membership associations
Sustainability Management
5. Stakeholder engagement
2-29
Approach to stakeholder engagement
Stakeholder Engagement
2-30
Collective bargaining agreements
Efforts Related to Human Rights
GRI 3:
Material Topics 2021
3-1
Process to determine material topics
Sustainability Management
3-2
List of material topics
Sustainability Management
3-3
Management of material topics
Sustainability Management
Topic Standards 200: Economic
GRI 201:
Economic Performance 2016
201-1
Direct economic value generated and distributed
Financial Material
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
Ratio of Men and Women at Major Overseas Subsidiaries
GRI 203:
Indirect Economic Impacts 2016
203-1
Infrastructure investments and services supported
Contributing to the Community
203-2
Significant indirect economic impacts
GRI 204:
Procurement Practices 2016
201-1
Proportion of spending on local suppliers
GRI 205:
Anti-corruption 2016
205-1
Operations assessed for risks related to corruption
Preventing Corruption in All Forms and Dealing Properly with Donations
205-2
Communication and training about anti-corruption policies and procedures
Preventing Corruption in All Forms and Dealing Properly with Donations
205-3
Confirmed incidents of corruption and actions taken
Preventing Corruption in All Forms and Dealing Properly with Donations
GRI 206:
Anti-competitive Behavior 2016
206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
Compliance with Competition Laws
GRI 207:
Tax 2019
207-1
Approach to tax
Compliance
207-2
Tax governance, control, and risk management
Compliance
207-3
Stakeholder engagement and management of concerns related to tax
Compliance
207-4
Country-by-country reporting
Compliance
Topic Standards 300: Environmental
GRI 301:
Materials 2016
301-1
Materials used by weight or volume
Material Balance
301-2
Recycled input materials used
Material Balance
301-3
Reclaimed products and their packaging materials
GRI 302:
Energy 2016
302-1
Energy consumption within the organization
Material Balance
302-2
Energy consumption outside of the organization
Greenhouse Gas Emissions Based on the GHG Protocol Initiative
302-3
Energy intensity
302-4
Reduction of energy consumption
Reducing Business Activity-Linked Greenhouse Gas Emissions
302-5
Reductions in energy requirements of products and services
GRI 303:
Water and Effluents 2018
303-1
Interactions with water as a shared resource
Material Balance
Effectively Using Water Resources
303-2
Management of water discharge-related impacts
303-3
Water withdrawal
Material Balance
Effectively Using Water Resources
303-4
Water discharge
Material Balance
Effectively Using Water Resources
Managing Environmental Load into Air and Water Areas
303-5
Water consumption
Material Balance
Effectively Using Water Resources
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
304-2
Significant impacts of activities, products, and services on biodiversity
304-3
Habitats protected or restored
Protecting Biodiversity
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
Greenhouse Gas Emissions Based on the GHG Protocol Initiative
305-2
Energy indirect (Scope 2) GHG emissions
Greenhouse Gas Emissions Based on the GHG Protocol Initiative
305-3
Other indirect (Scope 3) GHG emissions
Greenhouse Gas Emissions Based on the GHG Protocol Initiative
305-4
GHG emissions intensity
Reducing Business Activity-Linked Greenhouse Gas Emissions
305-5
Reduction of GHG emissions
Reducing Business Activity-Linked Greenhouse Gas Emissions
305-6
Emissions of ozone-depleting substances (ODS)
305-7
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Material Balance
Managing Environmental Load into Air and Water Areas
GRI 306:
Effluents and Waste 2016
306-1
Water discharge by quality and destination
Material Balance
Effectively Using Water Resources
306-2
Waste by type and disposal method
Material Balance
306-3
Significant spills
Legal Violations, Accidents
306-4
Transport of hazardous waste
Effective Management of Chemical Substances Used at Factories and Their Risk Management
306-5
Water bodies affected by water discharges and/or runoff
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
Topic Standards 400: Social
GRI 401:
Employment 2016
401-1
New employee hires and employee turnover
Developing Diversity Management
Sharp Corporation Personnel Composition, by Gender
401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3
Parental leave
Work-Life Balance Support Programs
GRI402:
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
Promoting Occupational Safety and Health
403-2
Hazard identification, risk assessment, and incident investigation
Promoting Occupational Safety and Health
403-3
Occupational health services
Promoting Occupational Safety and Health
403-4
Worker participation, consultation, and communication on occupational health and safety
Organization Promoting Safety, Hygiene, and Health
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
Human Resource Development
404-3
Percentage of employees receiving regular performance and career development reviews
Personnel System
GRI 405:
Diversity and Equal Opportunity 2016
405-1
Diversity of governance bodies and employees
Developing Diversity Management
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
Efforts Related to Human Rights
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
Good Labor-Management Relationship That Prioritizes Dialogue and Respect for Employee Rights
GRI 408:
Child Labor 2016
408-1
Operations and suppliers at significant risk for incidents of child labor
Promoting CSR across the Entire Supply Chain
Efforts Related to Human Rights
GRI 409:
Forced or Compulsory Labor 2016
409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor
Promoting CSR across the Entire Supply Chain
Efforts Related to Human Rights
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 413:
Local Communities 2016
413-1
Operations with local community engagement, impact assessments, and development programs
Contributing to the Community
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
Promoting CSR across the Entire Supply Chain
414-2
Negative social impacts in the supply chain and actions take
Promoting CSR across the Entire Supply Chain
GRI 415:
Public Policy 2016
415-1
Political contributions
Preventing Corruption in All Forms and Dealing Properly with Donations
GRI 416:
Customer Health and Safety 2016
416-1
Assessment of the health and safety impacts of product and service categories
Ensuring Quality and Safety
Ensuring Product Safety
Product Security Policy and Efforts
416-2
Incidents of non-compliance concerning the health and safety impacts of products and services
Ensuring Product Safety
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
Appropriate Advertising and Promotion, Representation-Related Law Compliance
GRI 418:
Customer Privacy 2016
418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data
Management of Personal Information