GRI Guidelines and ISO 26000 Compared

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The Epson Group strives to meet international standards for reporting on the socially responsible behavior of the organization. Toward this end, the Epson Group follows the GRI's most recent generation of Sustainability Reporting Guidelines, G3.1 Guidelines, and the guidelines provided in ISO 26000.1, 2

1 The Global Reporting Initiative (GRI) is an international organization that drafts and promotes international guidelines for sustainability reporting by enterprise.

2 ISO 26000, published in November 2010, is an International Standard that provides guidance on socially responsible behavior for organizations.

Indicator/Metric Core Themes & Issues Relating to ISO 26000 Web Page Page in SR2014
1.Strategy and Analysis
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. 6.2 Organizational Governance Message from Management P5
1.2 Description of key impacts, risks, and opportunities. Message from Management P5
P6-7
2.Organizational Profile
2.1 Name of the organization. Corporate data P4
2.2 Primary brands, products, and/or services. Corporate data P4
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. 6.2 Organizational Governance Financial Results
2.4 Location of organization's headquarters. Corporate data P4
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. Epson's Global Network
2.6 Nature of ownership and legal form.   Annual Report P4
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). Epson's Global Network  
2.8 Scale of the reporting organization, including:
  • Number of employees;
  • Number of operations;
  • 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.
Corporate data P4
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).
  P3
2.10 Awards received in the reporting period. International Recognition P96-97
3.Report Parameters
Report Profile
3.1 Reporting period (e.g., fiscal/calendar year) for information provided. P3
3.2 Date of most recent previous report (if any). P3
3.3 Reporting cycle (annual, biennial, etc.) P3
3.4 Contact point for questions regarding the report or its contents. P3
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.
P1
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). P3
3.7 State any specific limitations on the scope or boundary of the report. P3
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.
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. Global Environmental Data
Environmentally Conscious Products
Occupational Safety and Health
P38
P45
P63
Highlights
P10
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report. GRI Guidelines and ISO 26000 Compared
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).
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. 6.2 Organizational Governance Corporate Governance P67
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 P67
4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/ or non-executive members. Corporate Governance P67
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Shareholders and Investors
Employees
P90
P93
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. Corporate Governance P67
4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees,including any consideration of gender and other indicators of diversity. Corporate Governance P67
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. Message from Management
Epson's CSR
P5
P8
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. UN Global Compact
Corporate Governance
P8
P67
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. ANNUAL REPORT
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. 6.2 Organizational Governance Internal Control System P68
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. UN Global Compact P8-9
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.
UN Global Compact P3
P8-9
Stakeholder Engagement
4.14 List of stakeholder groups engaged by the organization. 6.2 Organizational Governance Approach P89
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. Communication P90-95
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. Communication P90-95
5.Management Approach and Performance Indicators
Economic
Disclosure on Management Approach
  • Goals and Performance
  • Policy
6.2 Organizational Governance
6.8 Community involvement and development
Corporate Vision P6-7
Performance Indicators
Economic Performance
(Core)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. 6.8.3 Community Involvement
6.8.7 Wealth and income creation
6.8.9 Social investment
ANNUAL REPORT
(Core)EC2. Financial implications and other risks and opportunities for the organization's activities due to climate change. 6.5.5 Climate change mitigation and adaptation
(Core)EC3. Coverage of the organization's defined benefit plan obligations. ANNUAL REPORT
(Core)EC4. Significant financial assistance received from government.
Market Presence
(Add)EC5. Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. 6.4.4 Conditions of work and social protection
6.8.7 Wealth and income creation
(Core)EC6. Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. 6.6.6 Promoting social responsibility in the value chain
6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation
(Core)EC7. Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. 6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation
Indirect Economic Impacts
(Core)EC8. Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement. 6.3.9 Economic, social and cultural rights
6.8.3 Community involvement
6.8.4 Education and culture
6.8.5 Employment creation and skills development
6.8.6 Technology development and access
6.8.7 Wealth and income creation
6.8.9 Social investment
Corporate Citizenship P79-88
(Add)EC9. Understanding and describing significant indirect economic impacts, including the extent of impacts. 6.3.9 Economic, social and cultural rights
6.6.6 Promoting social responsibility in the value chain
6.6.7 Respect for property rights
6.7.8 Access to essential services
6.8.5 Employment creation and skills development
6.8.6 Technology development and access
6.8.7 Wealth and income creation
6.8.9 Social investment
Environmental
Disclosure on Management Approach
  • Goals and Performance
  • Policy
  • Organizational Responsibility
  • Training and Awareness
  • Monitorring and Follow-up
6.2 Organizational Governance
6.5 The Environment
Environmental Vision 2050
P21-25
Performance Indicators
Materials
(Core)EN1. Materials used by weight or volume. 6.5.4 Sustainable resource use
(Core)EN2. Percentage of materials used that are recycled input materials.
Energy
(Core)EN3. Direct energy consumption by primary energy source. 6.5.4 Sustainable resource use
(Core)EN4. Indirect energy consumption by primary source.
(Add)EN5. Energy saved due to conservation and efficiency improvements. Global Environmental Data
(Add)EN6. Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Life Cycle Thinking
Epson Group environmental performance PDF (70KB)
P27-31
(Add)EN7. Initiatives to reduce indirect energy consumption and reductions achieved.
Water
(Core)EN8. Total water withdrawal by source. 6.5.4 Sustainable resource use Global Environmental Data P47
(Add)EN9. Water sources significantly affected by withdrawal of water.
(Add)EN10. Percentage and total volume of water recycled and reused. Epson Group Business Site and Company Environmental Data (Link to Japanese site) P47
Biodiversity
(Core)EN11. Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. 6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
(Core)EN12. Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
(Add)EN13. Habitats protected or restored.
(Add)EN14. Strategies, current actions, and future plans for managing impacts on biodiversity. Environmental Vision 2050 P21-25
(Add)EN15. Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
Emissions, Effluents, and Waste
(Core)EN16. Total direct and indirect greenhouse gas emissions by weight. 6.5.5 Climate change mitigation and adaptation Global Warming Prevention P45
Highlight
P26
(Core)EN17. Other relevant indirect greenhouse gas emissions by weight.
(Add)EN18. Initiatives to reduce greenhouse gas emissions and reductions achieved. Global Warming Prevention P45
Highlight
P26
(Core)EN19. Emissions of ozone-depleting substances by weight. 6.5.3 Prevention of pollution CSR History
(Core)EN20. NO, SO, and other significant air emissions by type and weight. Substance Management
Epson Group Business Site and Company Environmental Data (Link to Japanese site)
P45-46
(Core)EN21. Total water discharge by quality and destination. Epson Group Business Site and Company Environmental Data (Link to Japanese site)
(Core)EN22. Total weight of waste by type and disposal method. Zero Emissions P46
(Core)EN23. Total number and volume of significant spills.
(Add)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.
(Add)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 . 6.5.4 Sustainable resouce use
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
Products and Services
(Core)EN26. Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. 6.5.4 Sustainable resouce use
6.6.6 Promoting social responsibility in the value chain
6.7.5 Sustainable consumptio
New Perspective
Products
P32-44
Highlight
P9-10
(Core)EN27. Percentage of products sold and their packaging materials that are reclaimed by category. 6.5.4 Sustainable resouce use
6.7.5 Sustainable consumption
Product Recycling P49
Compliance
(Core)EN28. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations. 6.5 The Environment
Transport
(Add)EN29. Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. 6.5.4 Sustainable resouce use
6.6.6 Promoting social responsibility in the value chain
Transport P47
Overall
(Add)EN30. Total environmental protection expenditures and investments by type. 6.5 The Environment
Social
Labor Practices and Decent Work
Disclosure on Management Approach
  • Goals and Performance
  • Policy
  • Organizational Responsibility
  • Training and Awareness
  • Monitorring and Follow-up
6.2 Organizational Governance
6.3.10 Fundamental principles and rights at work
6.4 Labour practices
Message from Management
The Policies regarding Human Rights and Labor Standards
P5
P8
P60-62
Performance Indicators
Employment
(Core)LA1. Total workforce by employment type, employment contract, and region, broken down by gender. 6.4.3 Employment and employment relationships FY2013 Workforce Composition and Training Data P57
Highlight
P25
(Core)LA2. Total number and rate of new employee hires and employee turnover by age group, gender, and region.
(Add)LA3. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation. 6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
Fostering a Better Workplace P62
(Core)LA15. Return to work and retention rates after parental leave, by gender. 6.4.4 Conditions of work and social protection Fostering a Better Workplace P61
Labor/Management Relations
(Core)LA4. Percentage of employees covered by collective bargaining agreements. 6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
6.4.5 Health and safety at work
Fostering a Better Workplace P62
(Core)LA5. Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. 6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
6.4.5 Health and safety at work
Occupational Health and Safety
(Add)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. 6.4.6 Health and safety at work Fostering a Better Workplace P62
P93
(Core)LA7. Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region and by gender. Occupational Safety and Health P63
(Core)LA8. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. 6.4.6 Health and safety at work
6.8.3 Community involvement
6.8.4 Education and culture
6.8.8 Health
Occupational Safety and Health P64-65
(Add)LA9. Health and safety topics covered in formal agreements with trade unions. 6.4.6 Health and safety at work Employees P93
Training and Education
(Core)LA10. Average hours of training per year per employee by gender, and by employee category. 6.4.7 Human development and training in the workplace
(Add)LA11. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. 6.4.7 Human development and training in the workplace
6.8.5 Employment creation and skills development
Human Development P54-57
(Add)LA12. Percentage of employees receiving regular performance and career development reviews, by gender. 6.4.7 Human development and training in the workplace Human Development P54
Diversity and Equal Opportunity
(Core)LA13. Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity. 6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
Human Development
Promotion of Diversity
P57-59
Equal Remuneration for Women and Men
(Core)LA14. Ratio of basic salary and renumeration of women to men by employee category, by significant locations of operation. 6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
6.4.4 Conditions of work and social protection
Fostering a Better Workplace P61
Human Rights
Disclosure on Management Approach
  • Goals and Performance
  • Policy
  • Organizational Risk Assessment
  • Impact Assessment
  • Organizational Responsibility
  • Training and Awareness
  • Monitorring, Follow-up and Remediation
6.2 Organizational Governance
6.3 Human rights
Message from Management
The Policies regarding Human Rights and Labor Standards
P5
P8
P60
Performance Indicators
Investment and Procurement Practices
(Core)HR1. Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. 6.3.3 Due diligence
6.3.5 Avoidance of complicity
6.6.6 Promoting social responsibility in the value chain
(Core)HR2. Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. Procurement Guidelines
Raising Awareness
P75
P78
(Core)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. 6.3.5 Avoidance of complicity
Non-discrimination
(Core)HR4. Total number of incidents of discrimination and corrective actions taken. 6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
Feedom of Asociation and Collective Bargaining
(Core)HR5. Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be voilated or at significant risk, and actions taken to support these rights. 6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.8 Civil and political rights
6.3.10 Fundamental principles and rights at work
6.4.3 Employment and employment relationships
6.4.5 Social dialogue
Procurement Guidelines
Child Labor
(Core)HR6. Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. 6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
Respecting Human Rights
Raising Awareness
Procurement Guidelines
P60
P78
Forced and Compulsory Labor
(Core)HR7. Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. 6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
6.3.7 Discrimination and vulnerable groups
6.3.10 Fundamental principles and rights at work
Respecting Human Rights
Raising Awareness
Procurement Guidelines
P60
P78
Security Practices
(Add)HR8. Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. 6.3.5 Avoidance of complicity
6.4.3 Employment and employment relationships
6.6.6 Promoting social responsibility in the value chain
Indigenous Rights
(Add)HR9. Total number of incidents of violations involving rights of indigenous people and actions taken. 6.3.6 Resolving grievances
6.3.7 Discrimination and vulnerable groups
6.3.8 Civil and political rights
6.6.7 Respect for property rights
Assessment
(Core)HR10. Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. 6.3.3 Due diligence
6.3.4 Human rights risk situations
6.3.5 Avoidance of complicity
Remediation
(Core)HR11. Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. 6.3.6 Resolving grievances
Society
Disclosure on Management Approach
  • Goals and Performance
  • Policy
  • Organizational Responsibility
  • Training and Awareness
  • Monitorring and Follow-up
6.2 Organizational Governance
6.6 Fair operating practices
6.8 Community involvement and development
Message from Management

Principles of Corporate Behavior
P5
P8
Performance Indicators
Local Communities
(Core)SO1. Percentage of operations with implemented local community engagement, impact assessments, and development programs. 6.3.9 Economic, social and cultural rights
6.6.7 Respect for property rights
6.8.3 Community involvement
6.8.5 Employment creation and skills development
6.8.7 Wealth and income creation
6.8.9 Social investment
Governments, Communities, NGOs/NPOs P91
(Core)SO9. Operations with significant potential or actual negative impacts on local communities. 6.3.9 Economic, social and cultural rights
6.5.3 Prevention of pollution
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
6.8 Community involvement and development
Environmental Risk Management P48
(Core)SO10. Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. 6.3.9 Economic, social and cultural rights
6.5.3 Prevention of pollution
6.5.6 Protection of the environment, biodiversity and restoration of natural habitats
6.8 Community involvement and development
Environmental Risk Management P48
Corruption
(Core)SO2. Percentage and total number of business units analyzed for risks related to corruption. 6.6.3 Anti-corruption
(Core)SO3. Percentage of employees trained in organization's anti-corruption policies and procedures. Human Development
Internal Control System
P57
P68
(Core)SO4. Actions taken in response to incidents of corruption.
Public Policy
(Core)SO5. Public policy positions and participation in public policy development and lobbying. 6.6.4 Responsible political involvement
6.8.3 Community involvement
(Add)SO6. Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
Anti-Competitive Behavior
(Add)SO7. Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. 6.6.5 Fair competition
6.6.7 Respect for property rights
Compliance
(Add)SO8. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations. 6.6.7 Respect for property rights
6.8.7 Wealth and income creation
Product Responsibility
Disclosure on Management Approach
  • Goals and Performance
  • Policy
  • Organizational Responsibility
  • Training and Awareness
  • Monitorring and Follow-up
6.2 Organizational Governance
6.6 Fair operating practices
6.7 Consumer issues
Message from Management
Our Vision
P5
P10
Performance Indicators
Customer Health and Safety
(Core)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. 6.3.9 Economic, social and cultural rights
6.6.6 Promoting social responsibility in the value chain
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
Product safety initiatives P19-20
(Add)PR2. Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. Important product safety notices(in Japanese) New window
Product and Service Labeling
(Core)PR3. Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. 6.7.3 Fair marketing, factual and unbiased information and fair contractual practices
6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.9 Education and awareness
Product Environmental Information P40-41
(Add)PR4. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
(Add)PR5. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. 6.7.4 Protecting consumers' health and safety
6.7.5 Sustainable consumption
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.8 Access to essential services
6.7.9 Education and awareness
Customer Satisfaction P11-14
Marketing Communications
(Core)PR6. Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. 6.7.3 Fair marketing, factual and unbiased information and fair contractual practices
6.7.6 Consumer service, support, and complaint and dispute resolution
6.7.9 Education and awareness
(Add)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.
Customer Privacy
(Add)PR8. Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. 6.7.7 Consumer data protection and privacy
Compliance
(Core)PR9. Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services. 6.7.6 Consumer service, support, and complaint and dispute resolution