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GRI Standards Content Index

This web site contains necessary detailed information based on the Global Reporting Initiative (GRI) Sustainability Reporting Standards Core option. The WEB site is also revised annually as the Annual Report is issued.

disclosures no. requirements References

Organizational profile

102-1 a. Name of the organization. Company profile
102-2 a. A description of the organization's activities.
b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
Services
102-3 a. Location of the organization's headquarters. Company profile
102-4 a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report. Group companies
102-5 a. Nature of ownership and legal form. Company profile
102-6 a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served;
iii. types of customers and beneficiaries.
Group companies
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) or 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 or services provided.
Company profile
IR Report
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.
Sustainability Data
102-11 a. Whether and how the organization applies the Precautionary Principle or approach. Compliance
Risk Management

Strategy

102-14 a. 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. CEO message
102-15 a. A description of key impacts, risks, and opportunities. CEO message
Setting our core themes

Ethics and integrity

102-16 a. A description of the organization's values, principles, standards, and norms of behavior. Vision Mission Values
Code of Ethics
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.
Compliance

Governance

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 a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees. Management Policy
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 Management
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.
Sustainability Management
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
Leadership
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.
Sustainability Management
Corporate Governance
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
102-26 a. 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 Management
102-27 a. Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics. Sustainability Management
102-33 a. Process for communicating critical concerns to the highest governance body. Corporate Governance
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.
Risk Management
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.
Risk Management
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.
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.

Stakeholder engagement

102-40 a. A list of stakeholder groups engaged by the organization. Sustainability Management
102-43 a. Percentage of total employees covered by collective bargaining agreements. Sustainability Management
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 Dialogues

Reporting practice

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 companies
IR Library
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.
Editorial Policy
102-47 a. A list of the material topics identified in the process for defining report content. Setting our core themes
102-48 a. The effect of any restatements of information given in previous reports, and the reasons for such restatements. IR News
Editorial Policy
102-49 a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries. Editorial Policy
102-50 a. Reporting period for the information provided. Editorial Policy
102-51 a. If applicable, the date of the most recent previous report. Editorial Policy
102-52 a. Reporting cycle. Editorial Policy
102-53 a. The contact point for questions regarding the report or its contents. Editorial Policy
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'.
GRI Guideline
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.
GRI Guideline
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.
Editorial Policy

Management Approach

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.
Setting our core themes
Sustainability at Recruit
Sustainability Management
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
Setting our core themes
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.
Setting our core themes

Economic Performance

201-1 a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: 'direct economic value generated' less 'economic value distributed'.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
Sustainability Data

Anti-corruption

205-3 a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
How Our Management Philosophy Evolved

Anti-competitive Behavior

206-1 a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
b. Main outcomes of completed legal actions, including any decisions or judgments.
N/A

Energy

302-1 a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
Sustainability Data
302-2 a. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.
Sustainability Data
302-3 a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.
Sustainability Data
302-4 a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
Action against climate change
Raising employee awareness

Water

303-1 a. Total volume of water withdrawn, with a breakdown by the following sources:
i. Surface water, including water from wetlands, rivers, lakes, and oceans;
ii. Ground water;
iii. Rainwater collected directly and stored by the organization;
iv. Waste water from another organization;
v. Municipal water supplies or other public or private water utilities.
b. Standards, methodologies, and assumptions used.
Sustainability Data

Emissions

305-1 a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Action against climate change
305-2 a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Action against climate change
305-3 a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Action against climate change
305-4 a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
Action against climate change
305-5 a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
Action against climate change
Raising employee awareness

Effluents and Waste

306-2 a. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
c. How the waste disposal method has been determined:
i. Disposed of directly by the organization, or otherwise directly confirmed
ii. Information provided by the waste disposal contractor
iii. Organizational defaults of the waste disposal contractor
Sustainability data

Environmental Compliance

307-1 a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
N/A

Employment

401-1 a. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.
Sustainability data
401-3 a. Total number of employees that were entitled to parental leave, by gender.
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.
Diversity initiatives of Group companies

Labor/Management Relations

404-2 a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
Creating innovation
Human resources development policy

Human Rights Assessment

412-1 a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country. Recruit Group human rights policy
Approach to respecting human rights
412-2 a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.
Sustainability data

Public Policy

415-1 a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
b. If applicable, how the monetary value of in-kind contributions was estimated.
Sustainability data

Marketing and Labeling

417-1 a. Whether each of the following types of information is required by the organization's procedures for product and service information and labeling:
i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might produce an environmental or social impact;
iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
Securing the quality and reliability of information
417-2 a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
N/A
417-3 a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
N/A

Customer Privacy

418-1 a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.
N/A

Socioeconomic Compliance

419-1 a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
c. The context against which significant fines and non-monetary sanctions were incurred.
N/A