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GRI Reference Table

General Disclosures

100: Universal standards

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GRI102:General Disclosures 2016
1. Organizational Profile
G102-1 Name of the Organizational Company Profile
G102-2 Activities, brands, products, and services Company Profile
G102-3 Location of headquarters Company Profile
G102-4 Location of operations -
G102-5 Ownership and legal form Company Profile
G102-6 Markets served Number of routes
G102-7 Scale of the organization Company Profile
G102-8 Information on employees and other workers ESG data [141KB: PDF]PDF
G102-9 Supply chain Procurement Information (Responsible Procurement)
G102-10 Significant changes to the organization and its supply chain -
G102-11 Precautionary Principle or approach
G102-12 External initiatives
G102-13 Membership of associations Eco-First Commitment
2. Strategy
G102-14 Statement from senior decision-maker A Message from the President
G102-15 Key impacts, risks, and opportunities
3. Ethics and integrity
G102-16 Values, principles, standards, and norms of behavior
G102-17 Mechanisms for advice and concerns about ethics Fair Business Practices
4. Governance
G102-18 Governance structure
G102-19 Delegating authority -
G102-20 Executive-level responsibility for economic, environmental, and social topics Sustainability Management
G102-21 Consulting stakeholders on economic, environmental, and social topics -
G102-22 Composition of the highest governance body and its committees
G102-23 Chair of the highest governance body Corporate Governance
G102-24 Nominating and selecting the highest governance body Corporate Governance
G102-25 Conflicts of interest Corporate Governance
G102-26 Role of highest governance body in setting purpose, values, and strategy
G102-27 Collective knowledge of highest governance body Corporate Governance
G102-28 Evaluating the highest governance body’s performance Corporate Governance
G102-29 Identifying and managing economic, environmental, and social impacts
G102-30 Effectiveness of risk management processes
G102-31 Review of economic, environmental, and social topics
G102-32 Highest governance body’s role in sustainability reporting
G102-33 Communicating critical concerns Strong Risk Management
G102-34 Nature and total number of critical concerns -
G102-35 Remuneration policies Corporate Governance
G102-36 Process for determining remuneration Corporate Governance
G102-37 Stakeholders’ involvement in remuneration Corporate Governance
G102-38 Annual total compensation ratio -
G102-39 Percentage increase in annual total compensation ratio -
5. Stakeholder engagement
G102-40 List of stakeholder groups -
G102-41 Collective bargaining agreements -
G102-42 Identifying and selecting stakeholders -
G102-43 Approach to stakeholder engagement
G102-44 Key topics and concerns raised -
6. Reporting practice
G102-45 Entities included in the consolidated financial statements -
G102-46 Defining report content and topic Boundaries -
G102-47 List of material topics Sustainability Management
G102-48 Restatements of information -
G102-49 Changes in reporting -
G102-50 Reporting period Integrated Report "JAL REPORT 2020" [11.30 MB : PDF]PDF
(p.2 Editorial Policy)
G102-51 Date of most recent report Integrated Report "JAL REPORT 2020" [11.30 MB : PDF]PDF
G102-52 Reporting cycle Integrated Report "JAL REPORT 2020" [11.30 MB : PDF]PDF
G102-53 Contact point for questions regarding the report Integrated Report "JAL REPORT 2020" [11.30 MB : PDF]PDF
(back cover)
G102-54 Claims of reporting in accordance with the GRI Standards Integrated Report "JAL REPORT 2020" [11.30 MB : PDF]PDF
(p.2 Editorial Policy)
G102-55 GRI content index GRI Reference Table
G102-56 External assurance Independent Assurance Statement
GRI103:Management Approach
G103-1 Explanation of the material topic and its Boundary
G103-2 The management approach and its components
G103-3 Evaluation of the management approach

Material Topics


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Economic Performance
G201-1 Direct economic value generated and distributed
G201-2 Financial implications and other risks and opportunities due to climate change Risks and opportunities regarding climate change
G201-3 Defined benefit plan obligations and other retirement plans -
G201-4 Financial assistance received from government -
Market Presence
G202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
G202-2 Proportion of senior management hired from the local community -
Indirect Economic Impact
G203-1 Infrastructure investments and services supported
G203-2 Significant indirect economic impacts -
Procurement Practices
G204-1 Proportion of spending on local suppliers -
G205-1 Operations assessed for risks related to corruption -
G205-2 Communication and training about anti-corruption policies and procedures
G205-3 Confirmed incidents of corruption and actions taken -
Anti-competitive Behavior
G206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -
Approach to tax
Tax governance, control, and risk management
Stakeholder engagement and management of concerns related to tax
G207-4 Country-by-country reporting -


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G301-1 Materials used by weight or volume ESG data [141 KB : PDF]PDF
G301-2 Recycled input materials used ESG data [141 KB : PDF]PDF
G301-3 Reclaimed products and their packaging materials Effective Use of Limited Resources
G302-1 Energy consumption within the organization ESG data [141 KB : PDF]PDF
G302-2 Energy consumption outside of the organization -
G302-3 Energy intensity -
G302-4 Reduction of energy consumption ESG data [141 KB : PDF]PDF
G302-5 Reductions in energy requirements of products and services
Water and Effluents
G303-1 Interactions with water as a shared resource Saving water resources
G303-2 Management of water discharge-related impacts Water recycling
G303-3 Water withdrawal ESG data [141 KB : PDF]PDF
G303-4 Water discharge -
G303-5 Water consumption -
  • G304-1

  • G304-2

  • G304-3
  • Operational sites owned, leased, managed in,
    or adjacent to, protected areas and areas of high biodiversity
    value outside protected areas
  • Significant impacts of activities, products,
    and services on biodiversity
  • Habitats protected or restored
Biodiversity Conservation
G304-4 IUCN Red List species and national conservation list species
with habitats in areas affected by operations
Direct (Scope 1) GHG emissions
Energy indirect (Scope 2) GHG emissions
Other indirect (Scope 3) GHG emissions
GHG emissions intensity
Reduction of GHG emissions
G305-6 Emissions of ozone-depleting substances (ODS) ESG data [141 KB : PDF]PDF
G305-7 Nitrogen oxides (NOx), sulfur oxides (SOx),
and other significant air emissions
G306-1 Waste generation and significant waste-related impacts Prevention of Environmental Pollution
G306-2 Management of significant waste-related impacts Prevention of Environmental Pollution
G306-3 Waste generated ESG data [141 KB : PDF]PDF
G306-4 Waste diverted from disposal ESG data [141 KB : PDF]PDF
G306-5 Waste directed to disposal ESG data [141 KB : PDF]PDF
Environmental Compliance
G307-1 Non-compliance with environmental laws and regulations Environmental Management
Supplier Environmental Assessment
G308-1 New suppliers that were screened
using environmental criteria
G308-2 Negative environmental impacts
in the supply chain and actions taken


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G401-1 New employee hires and employee turnover -
G401-2 Benefits provided to full-time employees
that are not provided to temporary or part-time employees
G401-3 Parental leave ESG data [141 KB : PDF]PDF
Labor/Management Relations
G402-1 Minimum notice periods regarding operational changes -
Occupational Health and Safety
  • G403-1
  • G403-2

  • G403-3
  • G403-4

  • G403-5
  • G403-6
  • G403-7

  • G403-8

  • G403-9
  • G403-10
  • Occupational health and safety management system
  • Hazard identification, risk assessment,
    and incident investigation
  • Occupational health service
  • Worker participation, consultation,
    and communication on occupational health and safety
  • Worker training on occupational health and safety
  • Promotion of worker health
  • Prevention and mitigation of occupational health
    and safety impacts directly linked by business relationships
  • Workers covered by an occupational health
    and safety management system
  • Work-related injuries
  • Work-related ill health
Health and Productivity Management
Training and Education
G404-1 Average hours of training per year per employee
G404-2 Programs for upgrading employee skills
and transition assistance programs
G404-3 Percentage of employees receiving regular performance
and career development reviews
Diversity and Equal Opportunity
G405-1 Diversity of governance bodies and employees
G405-2 Ratio of basic salary and remuneration of women to men ESG data [141 KB : PDF]PDF
G406-1 Incidents of discrimination and corrective actions taken -
Freedom of Association and Collective Bargaining
G407-1 Operations and suppliers in which the right
to freedom of association and
collective bargaining may be at risk
Child Labor
G408-1 Operations and suppliers at significant risk
for incidents of child labor
Forced or Compulsory Labor
G409-1 Operations and suppliers at significant risk
for incidents offorced or compulsory labor
Security Practices
G410-1 Security personnel trained in human rights
policiesor procedures
Rights of Indigenous Peoples
G411-1 Incidents of violations involving rights
of indigenous peoples
Human Rights Assessment

Operations that have been subject to human rights
reviewsor impact assessments
Employee training on human rights policies or procedures
Significant investment agreements and contracts
that include human rights clauses
or that underwent human rights screening
Respect for Human Rights
Local Communities
G413-1 Operations with local community engagement,
impact assessments, and development programs
G413-2 Operations with significant actual
and potential negative impacts on local communities
Supplier Social Assessment
G414-1 New suppliers that were screened using social criteria -
G414-2 Negative social impacts in the supply chain and actions taken Procurement Information (Responsible Procurement)
Public Policy
G415-1 Political contributions -
Customer Health Safety
G416-1 Assessment of the health and safety impacts
of productand service categories
G416-2 Incidents of non-compliance concerning the health
and safety impacts of products and services
Marketing and Labeling
G417-1 Requirements for product
and service information and labeling
G417-2 Incidents of non-compliance concerning product
and service information and labeling
Approach to Safety
G417-3 Incidents of non-compliance concerning
marketing communications
Customer Privacy
G418-1 Substantiated complaints concerning breaches
of customer privacy and losses of customer data
Strong Risk Management
Socioeconomic Compliance
G419-1 Non-compliance with laws
and regulations in the social and economic area
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