G4 Sustainability Reporting Guidelines


Strategy and Analysis

Indicators Item Web
G4-1 Statement from the most senior decision-maker of the organization.

Organizational Profile

Indicators Item Web
G4-3 Name of the organization.
G4-4 Primary brands, products and/or services.
G4-5 Location of the organization's headquarters.
G4-6 Number and names of countries where the organization operates.
G4-7 Nature of ownership and legal form.
G4-8 Markets served.
G4-9 Scale of the reporting organization.
G4-10 Details of workforce.
G4-11 Percentage of total employees covered by collective bargaining agreements. Japan: 100% of employees belong to a labor union
Overseas: Coverage by collective bargaining agreements in each country/region complies with local laws and regulations
G4-12 organization's supply chain.
G4-13 Significant changes during the reporting period Not applicable
G4-14 Whether and how the precautionary approach or principle is addressed by the organization.
G4-15 Externally developed charters, principles, or other initiatives to which the organization subscribes or endorses.
G4-16 Memberships of associations and national or international advocacy organizations.
  • With a membership of Japan Chemical Industry Association, Japan Chemical Fibers Association

Identified Material Aspects and Boundaries

Indicators Item Web
G4-17 All entities included in the organization's financial statements or equivalent documents.
G4-18 Process for defining report content and Boundaries.
G4-19 All the material Aspects identified in the process for defining report content.
G4-20 Report the Aspect Boundary within the organization.
G4-21 Report the Aspect Boundary outside the organization.
G4-22 The effect of any restatements of information provided in previous reports, and the reasons for such restatements. Not applicable
G4-23 Significant changes from previous reporting periods in the Scope and Aspect Boundaries. Not applicable

Stakeholder Engagement

Indicators Item Web
G4-24 Stakeholder groups engaged by the organization.
G4-25 Basis for identification and selection of stakeholders.
G4-26 Approach to stakeholder engagement.
G4-27 Key topics and concerns raised through stakeholder engagement.

Report Profile

Indicators Item Web
G4-28 Reporting Period for information provided.
  • Reporting Period
    Fiscal 2016: Jan.1 2016 to Dec.31 2016
G4-29 Date of most recent report.
  • Issue Date
    May 2017 (Previous issue: May 2016: Next issue: May 2018 (planned))
G4-30 Reporting cycle.
  • Issue Date
    May 2017 (Previous issue: May 2016: Next issue: May 2018 (planned))
G4-31 Contact point for questions.
G4-32 Report the ‘in accordance’ option chosen, content index, and external assurance report.
G4-33 Organization's policy and current practice with external assurance of the report.
  • External certification including ISO 14001. Issues reports to government agencies and verifies compliance regarding relevant laws and regulations.


Indicators Item Web
G4-34 Governance structure of the organization.

Ethics and Integrity

Indicators Item Web
G4-56 Organization's values, principles, standards and norms of behavior.



Economic Performance

Indicators Item Web
G4-EC1 Direct economic value generated and distributed
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



Indicators Item Web
G4-EN1 Materials used by weight or volume
G4-EN2 Percentage of materials used that are recycled input materials


Indicators Item Web
G4-EN3 Energy consumption within the organization
G4-EN4 Energy consumption outside of the organization
G4-EN6 Reduction of energy consumption


Indicators Item Web
G4-EN8 Total water withdrawal by source


Indicators Item Web
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1)
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3)
G4-EN19 Reduction of greenhouse gas (GHG) emissions
G4-EN20 Emissions of ozone-depleting substances (ODS)
G4-EN21 NOx, SOx, and other significant air emissions

Effluents and Waste

Indicators Item Web
G4-EN22 Total water discharge by quality and destination
G4-EN23 Total weight of waste by type and disposal method

Products and Services

Indicators Item Web
G4-EN27 Extent of impact mitigation of environmental impacts of products and services


Indicators Item Web
G4-EN31 Total environmental protection expenditures and investments by type Environmental Accounting

Labor Practices and Decent Work


Indicators Item Web
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
G4-LA3 Return to work and retention rates after parental leave, by gender

Occupational Health and Safety

Indicators Item Web
G4-LA5 Percentage of total workforce represented in formal joint management–worker health and safety comittees that help monitor and advise on occupational health and safety programs
G4-LA6 Type and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work–related fatalities, by region and by gender
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation

Training and Education

Indicators Item Web
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
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category

Diversity and Equal Opportunity

Indicators Item Web
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


Local Communities

Indicators Item Web
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs

Product Responsibility

Customer Health and Safety

Indicators Item Web
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement

Product and Service Labeling

Indicators Item Web
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
G4-PR5 Results of surveys measuring customer satisfaction