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Editorial Policy・GRI Content Index・SASB Content Index


Editorial Policy

GRI Content Index

SASB Content Index

Editorial Policy

The “Sustainability” section of the Shiseido Group corporate website is edited according to the following policy.

We report the activities that lead to the solution of social issues and the role that we play in a sustainable society. We explain how we create social value that we provide as a company to various stakeholders.

  • Scope: Based on Shiseido Company, Limited and the Shiseido Group (79 consolidated companies, as of December 31, 2020).
  • Target period: Mainly fiscal 2020 (from January 1, 2020 to December 31, 2020). Some pages include content which is prior to the target period or is more recent.
  • Reference guidelines: UN Global Compact, GRI Standards (Global Reporting Initiative), TCFD(Task Force on Climate-related Financial Disclosures), SASB (Sustainability Accounting Standards Board), Environmental Reporting Guidelines of the Ministry of the Environment (2018 edition)
  • Update period: July 2021 (next update scheduled July 2022, previous update September 2020)

GRI Content Index

This is a content index created in line with the GRI Standards, an international guideline for information disclosure on sustainability.
* Information related to the GRI Standards is described for reference. It does not indicate compliance with the GRI Standards.
* “Not applicable” indicates topics that are irrelevant or when there are no cases we are involved in at a significant level. “-” indicates topics that we do not disclose.

102:General Disclosures

1. Organizational profile Reference
102-1 Name of the organization
102-2 Activities, brands, products, and services
102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organization

102-8 Information on employees and other workers
102-9 Supply chain
102-10 Significant changes to the organization and its supply chain

102-11 Precautionary Principle or approach
102-12 External initiatives

Approval and support for international norms
102-13 Membership of associations

2. Strategy Reference
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
3. Ethics and integrity Reference
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
4. Governance Reference
102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics

102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
102-24 Nominating and selecting the highest governance body
Corporate Governance Report
102-25 Conflicts of interest
102-26 Role of highest governance body in setting purpose, values, and strategy
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body's performance
102-29 Identifying and managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics

Sustainability Report 2022

102-32 Highest governance body's role in sustainability reporting
102-33 Communicating critical concerns

102-34 Nature and total number of critical concerns
102-35 Remuneration policies
102-36 Process for determining remuneration
102-37 Stakeholders' involvement in remuneration

102-38 Annual total compensation ratio
102-39 Percentage increase in annual total compensation ratio
5. Stakeholder engagement Reference
102-40 List of stakeholder groups
102-41 Collective bargaining agreements
102-42 Identifying and selecting stakeholders
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised
6. Reporting practice Reference
102-45 Entities included in the consolidated financial statements
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-48 Restatements of information
102-49 Changes in reporting Not Applicable
102-50 Reporting period
102-51 Date of most recent report
102-52 Reporting cycle
102-53 Contact point for questions regarding the report
102-54 Claims of reporting in accordance with the GRI Standards Not Applicable
102-55 GRI content index GRI content index (This page)
102-56 External assurance


201:Economic Performance Reference
201-1 Direct economic value generated and distributed
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
202:Market Presence Reference
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
203:Indirect Economic Impacts Reference
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
204:Procurement Practices Reference
204-1 Proportion of spending on local suppliers
205:Anti-corruption Reference
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
206:Anti-competitive Behavior Reference
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices


301:Materials Reference
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
302:Energy Reference
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
303:Water and Effluents Reference
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
304:Biodiversity Reference
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Not Applicable
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
305:Emissions Reference
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) Not Applicable
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
306:WASTE Reference
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal Not Applicable
306-5 Waste directed to disposal
307:Environmental Compliance Reference
307-1 Non-compliance with environmental laws and regulations
308:Supplier Environmental Assessment Reference
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken


401:employment Reference
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave
402:Labor/Management Relations Reference
402-1 Minimum notice periods regarding operational changes
403:Occupational Health and Safety Reference
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
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
404:Training and Education Reference
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
Performance measurement setting and appraisal on regular basis:100%
405:Diversity and Equal Opportunity Reference
405-1 Diversity of governance bodies and employee
405-2 Ratio of basic salary and remuneration of women to men
406:Non-discrimination Reference
406-1 Incidents of discrimination and corrective actions taken
407:Freedom of Association and Collective Bargaining Reference
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
408:Child Labor Reference
408-1 Operations and suppliers at significant risk for incidents of child labor

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

410:Security Practices Reference
410-1 Security personnel trained in human rights policies or procedures
411:Rights of Indigenous Peoples Reference
411-1 Incidents of violations involving rights of indigenous peoples
412:Human Rights Assessment Reference
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
413:Local Communities Reference
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities Not Applicable
414:Supplier Social Assessment Reference
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
415:Public Policy Reference
415-1 Political contributions
416:Customer Health and Safety Reference
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts and services
417:Marketing and Labeling Reference
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
418:Customer Privacy Reference
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
419:Socioeconomic Compliance Reference
419-1 Non-compliance with laws and regulations in the social and economic area

SASB Content Index

Sustainability Disclosure Topics & Accounting Metrics

Topic Accounting Metric Code Reference
Water Management (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress CG-HP-140a.1
Description of water management risks and discussion of strategies and practices to mitigate those risks CG-HP-140a.2
Product Environmental, Health, and Safety Performance Revenue from products that contain REACH substances of very high concern (SVHC) CG-HP-250a.1
Revenue from products that contain substances on the California DTSC Candidate Chemicals List CG-HP-250a.2
Discussion of process to identify and manage emerging materials and chemicals of concern CG-HP-250a.3
Revenue from products designed with green chemistry principles CG-HP-250a.4
Packaging Lifecycle Management (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable CG-HP-410a.1
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle CG-HP-410a.2
Environmental & Social Impacts of Palm Oil Supply Chain Amount of palm oil sourced, percentage certified through the Roundtable on Sustainable Palm Oil (RSPO) supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance, or (d) Book & Claim CG-HP-430a.1

Activity Metrics

Activity Metrics Code Reference
Units of products sold, total weight of products sold CG-HP-000.A
Number of manufacturing facilities CG-HP-000.B

“ー”:Not disclosed