GRI Guideline Content Index

We are featuring our unique approaches in the MS&AD Insurance Group CSR Report 2011.
For your reference,links to the information that is not stated in the CSR Report 2011 but on the websites of our Group companies is provided below.

1 Strategy and Analysis
	Item	Indicator	Corresponding Sections
	1.1	Statement from the most senior decisionmaker of the organization (e.g.,CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.	Message from Management
	1.2	Description of key impacts, risks,and opportunities.	Risk Management

2 Organizational Profile
2.1	Name of the organization.	Company Data
2.2	Primary brands, products, and/or services.	Development of Group Business
2.3	Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	Structure of the Group
2.4	Location of organization's headquarters.	Company Data
2.5	Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	Annual Report 2011 P.20-21,P.96-97
2.6	Nature of ownership and legal form.	Company Data
2.7	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	Annual Report 2011 P.20-21,P.96-97
2.8	Scale of the reporting organization, including: Number of employees; Net sales (for private sector organizations) or net revenues (for public sector organizations); Total capitalization broken down in terms of debt and equity (for private sector organizations); and Quantity of products or services provided.	Financial Statement Highlights
2.9	Significant changes during the reporting period regarding size, structure, or ownership including: The location of, or changes in operations, including facility openings, closings, and expansions; and Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).	Holding Company Organization
2.10	Awards received in the reporting period.	Developing the products from Customer's perspective Improve the simplicity and convenience for customers Claim service preferable to customers Contribution to the Global Environmental Protection through Insurance and Financial Products and Services

3 Report Parameters
Report Profile

3.1	Reporting period (e.g., fiscal/calendar year) for information provided.	CSR information Perspectives of disclosure
3.2	Date of most recent previous report (if any).	CSR information Perspectives of disclosure
3.3	Reporting cycle (annual, biennial, etc.)	CSR information Perspectives of disclosure
3.4	Contact point for questions regarding the report or its contents.	CSR information Perspectives of disclosure

Report Scope and Boundary

3.5	Process for defining report content, including: Determining materiality; Prioritizing topics within the report; and Identifying stakeholders the organization expects to use the report.	-
3.6	Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).	CSR information Perspectives of disclosure
3.7	State any specific limitations on the scope or boundary of the report.	N/A
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.	N/A
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.	* Indicate near each data
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such restatement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).	Financial Statement Highlights
3.11	Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	Financial Statement Highlights

GRI content index

3.12

Table identifying the location of the Standard Disclosures in the report.

GRI Guideline Crossreference List

Assurance

3.13

Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).

Third-party Opinion

4 Governance, Commitments, and Engagement
Governance

4.1	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.	Corporate Governance
4.2	Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).	Corporate Governance Board Members
4.3	For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or nonexecutive members.	Corporate Governance
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.	Shareholder Composition and Information Disclosure Quality Improvement in response to stakeholder view
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).	Corporate Governance
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided.	MS&AD Holdings Disclosure 2011 (Japanese only) P.23
4.7	Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.	Corporate Governance
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.	Aspiration of the MS&AD Insurance Group
4.9	Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.	Corporate Governance CSR Management in the MS&AD Insurance Group
4.10	Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.	-

Commitments to External Initiatives

4.11

Explanation of whether and how the precautionary approach or principle is addressed by the organization.

Risk Management

Contribution to the Global Environmental Protection through Insurance and Financial Products and Services

4.12

Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.

Aspiration of the MS&AD Insurance Group

4.13

Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization:

Has positions in governance bodies;
Participates in projects or committees;
Provides substantive funding beyond routine membership dues; or
Views membership as strategic.

Approaches to Preservation of Biodiversity

Stakeholder Engagement

4.14	List of stakeholder groups engaged by the organization.	-
4.15	Basis for identification and selection of stakeholders with whom to engage.	-
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.	Quality Improvement in response to stakeholder view Communication with employees
4.17	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.	Quality Improvement in response to customers view

5 Management Approach and Performance Indicators
Governance

Economic		Disclosure on Management Approach	Aspiration of the MS&AD Insurance Group
	aspect: Economic Performance
	EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	Financial Statement Highlights Support activities of social contribution by employees
	EC2	Financial implications and other risks and opportunities for the organization's activities due to climate change.	-
	EC3	Coverage of the organization's defined benefit plan obligations.	-
	EC4	Financial assistance received from government.	N/A
	aspect: Market Presence
	EC5	Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.	-
	EC6	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	Responsibility in Transactions
	EC7	Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.	-
	aspect: Indirect Economic Impacts
	EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.	Social Contribution Activities in the culture, sports and welfare fields
	EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts.	-

Environmental		Disclosure on Management Approach	Environmental Policy
	aspect: Materials
	EN1	Materials used by weight or volume.	Approaches at MSI Reduction of environmental impact (Japanese only)
	EN2	Percentage of materials used that are recycled input materials.	N/A
	aspect: Energy
	EN3	Direct energy consumption by primary energy source.	Reduction of Environmental Burden from Business Activities Approaches at MSI Reduction of environmental impact (Japanese only)
	EN4	Indirect energy consumption by primary source.	Approaches at MSI ISO14001 performance (Japanese only) Approaches at MSI Reduction of environmental impact (Japanese only)
	EN5	Energy saved due to conservation and efficiency improvements.	Reduction of Environmental Burden from Business Activities Approaches at MSI Reduction of environmental impact (Japanese only)
	EN6	Initiatives to provide energyefficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.	-
	EN7	Initiatives to reduce indirect energy consumption and reductions achieved.	Approaches at MSI ISO14001 performance (Japanese only)
	aspect: Water
	EN8	Total water withdrawal by source.	-
	EN9	Water sources significantly affected by withdrawal of water.	-
	EN10	Percentage and total volume of water recycled and reused.	-
	aspect: Biodiversity
	EN11	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	-
	EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	Approaches to Preservation of Biodiversity
	EN13	Habitats protected or restored.	Approaches to Preservation of Biodiversity
	EN14	Strategies, current actions, and future plans for managing impacts on biodiversity.	Approaches to Preservation of Biodiversity
	EN15	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.	-
	aspect: Emissions, Effluents, and Waste
	EN16	Total direct and indirect greenhouse gas emissions by weight.	Approaches at MSI Reduction of environmental impact (Japanese only) Aioi Nissay Dowa Approaches to the Environment (Japanese only)
	EN17	Other relevant indirect greenhouse gas emissions by weight.	-
	EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved.	Approaches at MSI Reduction of environmental impact (Japanese only)
	EN19	Emissions of ozone-depleting substances by weight.	-
	EN20	NO, SO, and other significant air emissions by type and weight.	-
	EN21	Total water discharge by quality and destination.	-
	EN22	Total weight of waste by type and disposal method.	Approaches at MSI Reduction of environmental impact (Japanese only)
	EN23	Total number and volume of significant spills.	N/A
	EN24	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.	N/A
	EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.	N/A
	aspect: Products and Services
	EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	Contribution to the Global Environmental Protection through Insurance and Financial Products and Services
	EN27	Percentage of products sold and their packaging materials that are reclaimed by category.	-
	aspect: Compliance
	EN28	Monetary value of significant fines and total number of nonmonetary sanctions for noncompliance with environmental laws and regulations.	N/A
	aspect: Transport
	EN29	Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.	-
	aspect: Overall
	EN30	Total environmental protection expenditures and investments by type.	-

Labor Practices and Decent Work		Disclosure on Management Approach	Growth with Our Employees:Basic Perspectives and Policy
	aspect: Employment
	LA1	Total workforce by employment type, employment contract, and region.	Employment Situation
	LA2	Total number and rate of employee turnover by age group, gender, and region.	-
	LA3	Benefits provided to full-time employees that are not provided to temporary or parttime employees, by major operations.	Building a Friendly Working Environment
	aspect: Labor/Management Relations
	LA4	Percentage of employees covered by collective bargaining agreements.	-
	LA5	Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.	-
	aspect: Occupational Health and Safety
	LA6	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.	-
	LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region.	Building a Friendly Working Environment
	LA8	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	Building a Friendly Working Environment
	LA9	Health and safety topics covered in formal agreements with trade unions.	-
	aspect: Training and Education
	LA10	Average hours of training per year per employee by employee category.	-
	LA11	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	Human Assets Development
	LA12	Percentage of employees receiving regular performance and career development reviews.	-
	aspect: Diversity and Equal Opportunity
	LA13	Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.	Employment Situation
	LA14	Ratio of basic salary of men to women by employee category.	-

Human Rights		Disclosure on Management Approach	Approaches to Human Rights
	aspect: Investment and Procurement Practices
	HR1	Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.	-
	HR2	Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.	-
	HR3	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	-
	aspect: Non-Discrimination
	HR4	Total number of incidents of discrimination and actions taken.	-
	aspect: Freedom of Association and Collective Bargaining
	HR5	Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.	N/A
	aspect: Child Labor
	HR6	Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.	N/A
	aspect: Forced and Compulsory Labor
	HR7	Operations identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor.	N/A
	aspect: Security Practices
	HR8	Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.	-
	aspect: Indigenous Rights
	HR9	Total number of incidents of violations involving rights of indigenous people and actions taken.	N/A

Society		Disclosure on Management Approach	Contribution to Local and International Communities
	aspect: Community
	SO1	Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.	-
	aspect: Corruption
	SO2	Percentage and total number of business units analyzed for risks related to corruption.	-
	SO3	Percentage of employees trained in organization's anticorruption policies and procedures.	Compliance
	SO4	Actions taken in response to incidents of corruption.	-
	aspect: Public Policy
	SO5	Public policy positions and participation in public policy development and lobbying.	-
	SO6	Total value of financial and inkind contributions to political parties, politicians, and related institutions by country.	-
	aspect: Anti-Competitive Behavior
	SO7	Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.	-
	aspect: Compliance
	SO8	Monetary value of significant fines and total number of nonmonetary sanctions for noncompliance with laws and regulations.	-

Product Responsibility		Disclosure on Management Approach	Quality Improvement of Products, Service
	aspect: Customer Health and Safety
	PR1	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	N/A
	PR2	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services, by type of outcomes.	N/A
	aspect: Product and Service Labeling
	PR3	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	Improve the simplicity and convenience for customers
	PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	N/A
	PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	Quality Improvement in response to stakeholder view
	aspect: Marketing Communications
	PR6	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	Aspiration of the MS&AD Insurance Group Improve the simplicity and convenience for customers
	PR7	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.	N/A
	aspect: Customer Privacy
	PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	-
	aspect: Compliance
	PR9	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.	N/A

Product and Service Impact Section

Financial Services Sector Supplement

aspect:Product Portfolio

FS1	Policies with specific environmental and social components applied to business lines.	Environmental Policy
FS2	Procedures for assessing and screening environmental and social risks in business lines.	-
FS3	Processes for monitoring clients' implementation of and compliance with environmental and social requirements included in agreements or transactions.	Quality Improvement in response to stakeholder view
FS4	Process(es) for improving staff competency to implement the environmental and social policies and procedures as applied to business lines.	-
FS5	Interactions with clients/investees/business partners regarding environmental and social risks and opportunities.	Quality Improvement in response to stakeholder view

Financial Services Sector Specific Performance Indicators

aspect:Product Portfolio

FS6	Percentage of the portfolio for business lines by specific region, size (e.g. micro/SME/large) and by sector.	Annual Report 2011 P.46
FS7	Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose.	-
FS8	Monetary value of products and services designed to deliver a specific environmental benefit for each business line broken down by purpose.	-

aspect:Audit

FS9

Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures.

aspect:Active Ownership

FS10	Percentage and number of companies held in the institution's portfolio with which the reporting organization has interacted on environmental or social issues.	-
FS11	Percentage of assets subject to positive and negative environmental or social screening.	-
FS12	Voting polic(ies) applied to environmental or social issues for shares over which the reporting organization holds the right to vote shares or advises on voting.	-

Social Section

Financial Services Sector Specific on product Responsibility society performance indicators

Society Performance Indicators

aspect:Community

FS13	Access points in low-populated or economically disadvantaged areas by type.	N/A
FS14	Initiatives to improve access to financial services for disadvantaged people.	Improve the simplicity and convenience for customers