Data Sheet

Content Index of the World Economic Forum’s Stakeholder Capitalism Metrics

Below is a content index we have prepared in line with the core metrics, as described under common metrics in “Measuring Stakeholder Capitalism—Towards Common Metrics and Consistent Reporting of Sustainable Value Creation,” a white paper compiled mainly by the Big Four global accounting firms based on recommendations of the World Economic Forum’s International Business Council.
We plan to further enhance our disclosures in the future.

Principles of Governance

Theme Core metrics and disclosures Page number (or link)
Principles of Governance
Setting purpose The company’s stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental and social issues. Corporate purpose should create value for all stakeholders, including shareholders.
Quality of governing body
Governance body composition Composition of the highest governance body and its committees by: competencies relating to economic, environmental and social topics; executive or non-executive; independence; tenure on the governance body; number of each individual’s other significant positions and commitments, and the nature of the commitments; gender; membership of under-represented social groups; stakeholder representation.

Consolidated Financial Statements for the Year Ended December 31, 2021 P39; Corporate Governance (Only in Japanese)

Stakeholder engagement
Material issues impacting stakeholders A list of the topics that are material to key stakeholders and the company, how the topics were identified and how the stakeholders were engaged.
Ethical behaviour
  1. 1.
    Total percentage of governance body members, employees and business partners who have received training on the organization’s anti-corruption policies and procedures, broken down by region.
  2. 2.
    a) Total number and nature of incidents of corruption confirmed during the current year, but related to previous years; and b) Total number and nature of incidents of corruption confirmed during the current year, related to this year.
  3. 3.
    Discussion of initiatives and stakeholder engagement to improve the broader operating environment and culture, in order to combat corruption.
Protected ethics advice and reporting mechanisms A description of internal and external mechanisms for:
  1. 1.
    Seeking advice about ethical and lawful behaviour and organizational integrity; and
  2. 2.
    Reporting concerns about unethical or unlawful behaviour and lack of organizational integrity.
Risk and opportunity oversight
Integrating risk and opportunity into business process Company risk factor and opportunity disclosures that clearly identify the principal material risks and opportunities facing the company specifically (as opposed to generic sector risks), the company appetite in respect of these risks, how these risks and opportunities have moved over time and the response to those changes.
These opportunities and risks should integrate material economic, environmental and social issues, including climate change and data stewardship.

Consolidated Financial Statements for the Year Ended December 31, 2021 P15: Business Risks (Only in Japanese)


Theme Core metrics and disclosures Page number (or link)
Climate change
Greenhouse gas (GHG) emissions For all relevant greenhouse gases (e.g. carbon dioxide, methane, nitrous oxide, F-gases etc.),
  1. 1.
    report in metric tonnes of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions.
  2. 2.
    estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate.
TCFD implementation Fully implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). If necessary, disclose a timeline of at most three years for full implementation. Disclose whether you have set, or have committed to set, GHG
emissions targets that are in line with the goals of the Paris Agreement – to limit global warming to well below 2°C above preindustrial levels and pursue efforts to limit warming to 1.5°C – and to achieve net-zero emissions before 2050.
Nature loss
Land use and ecological sensitivity Report the number and area (in hectares) of sites owned, leased or managed in or adjacent to protected areas and/or key biodiversity areas (KBA).
Freshwater availability
Water consumption and withdrawal in water‑stressed areas Report for operations where material: megalitres of water withdrawn, megalitres of water consumed and the percentage of each in regions with high or extremely high baseline water stress, according to WRI Aqueduct water risk atlas tool.
Estimate and report the same information for the full value chain (upstream and downstream) where appropriate.


Theme Core metrics and disclosures Page number (or link)
Dignity and equality
Diversity and inclusion (%) Percentage of employees per employee category, by age group, gender and other indicators of diversity (e.g. ethnicity).
Pay equality (%) Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality: women to men, minor to major ethnic groups, and other relevant equality areas. -
Wage level (%)
  1. 1.
    Ratios of standard entry level wage by gender compared to local minimum wage.
  2. 2.
    Ratio of the annual total compensation of the CEO to the median of the annual total compensation of all its employees, except the CEO.
Risk for incidents of child, forced or compulsory labour An explanation of the operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to: a) type of operation (such as manufacturing plant) and type of supplier; and b) countries or geographic areas with operations and suppliers considered at risk.
Health and well‑being
Health and safety (%)
  1. 1.
    The number and rate of fatalities as a result of work-related injury; high-consequence work-related injuries (excluding fatalities); recordable work-related injuries; main types of work-related injury; and the number of hours worked.
  2. 2.
    An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided for employees and workers.
Skills for the future
Training provided(#,$)
  1. 1.
    Average hours of training per person that the organization’s employees have undertaken during the reporting period, by gender and employee category (total number of hours of training provided to employees divided by the number of employees).
  2. 2.
    Average training and development expenditure per full time employee (total cost of training provided to employees divided by the number of employees).


Theme Core metrics and disclosures Page number (or link)
Employment and wealth generation
Absolute number and rate of employment
  1. 1.
    Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity and region.
  2. 2.
    Total number and rate of employee turnover during the reporting period, by age group, gender, other indicators of diversity and region.
Economic contribution
  1. 1.
    Direct economic value generated and distributed (EVG&D), on an accruals basis, covering the basic components for the organization’s global operations, ideally split out by:
    • Revenues
    • Operating costs
    • Employee wages and benefits
    • Payments to providers of capital
    • Payments to government
    • Community investment
  2. 2.
    Financial assistance received from the government: total monetary value of financial assistance received by the organization from any government during the reporting period.
Financial investment contribution
  1. 1.
    Total capital expenditures (CapEx) minus depreciation, supported by narrative to describe the company’s investment strategy.
  2. 2.
    Share buybacks plus dividend payments, supported by narrative to describe the company’s strategy for returns of capital to shareholders.
Innovation of better products and services
Total R&D expenses ($) Total costs related to research and development.
Community and social vitality
Total tax paid The total global tax borne by the company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes, and other taxes that constitute costs to the company, by category of taxes.