Guidelines Comparison Tables (SASB, GRI)
INDEX
SASB
Sustainability Accounting Standards Board (SASB) Comparison Table
The Z Holdings Group refers to the Internet Media & Services standards set forth by the Sustainability Accounting Standards Board (SASB).
We look to the standards for identification of material issues for the Group, and endeavor to ensure information disclosure based on the SASB materiality map.
TOPIC | ACCOUNTING METRIC | CODE | Disclosed materials |
---|---|---|---|
Environmental Footprint of Hardware Infrastructure | (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable |
TC-IM-130a.1 | |
(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress |
TC-IM-130a.2 | ||
Discussion of the integration of environmental considerations into strategic planning for data center needs | TC-IM-130a.3 | ||
Data Privacy, Advertising Standards & Freedom of Expression | Description of policies and practices relating to behavioral advertising and user privacy | TC-IM-220a.1 | |
Number of users whose information is used for secondary purposes | TC-IM-220a.2 | Not disclosed | |
Total amount of monetary losses as a result of legal proceedings associated with user privacy | TC-IM-220a.3 | Not disclosed | |
(1) Number of law enforcement requests for user information, (2) number of users whose information was requested, (3) percentage resulting in disclosure |
TC-IM-220a.4 | Not disclosed | |
List of countries where core products or services are subject to government-required monitoring, blocking, content filtering, or censoring | TC-IM-220a.5 | Not disclosed | |
Number of government requests to remove content, percentage compliance with requests | TC-IM-220a.6 | Not disclosed | |
Data Security | (1) Number of data breaches, (2) percentage involving personally identifiable information (PII), (3) number of users affected |
TC-IM-230a.1 | Not disclosed |
Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards | TC-IM-230a.2 | ||
Employee Recruitment, Inclusion & Performance | Percentage of employees that are foreign nationals | TC-IM-330a.1 | |
Employee engagement as a percentage | TC-IM-330a.2 | ||
Percentage of gender and racial/ethnic group representation for (1) management, (2) technical staff, and (3) all other employees |
TC-IM-330a.3 | ||
Intellectual Property Protection & Competitive Behavior | Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behavior regulations | TC-IM-520a.1 |
ACCOUNTING METRIC | CODE | Disclosed materials |
---|---|---|
Entity-defined measure of user activity | TC-IM-000.A | |
(1) Data processing capacity, (2) percentage outsourced |
TC-IM-000.B | Not disclosed |
(1) Amount of data storage, (2) percentage outsourced |
TC-IM-000.C | Not disclosed |
GRI
GRI Standards Content Index | Website | ||
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102 | General Disclosures | Name of the organization |
Z Holdings Corporation |
Activities, brands, products, and services |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Location of the organization’s headquarters |
Z Holdings Corporation |
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Location of operations |
Z Holdings Corporation |
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Ownership and legal form |
Z Holdings Corporation |
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Markets served |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Scale of the organization |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD.
ZOZO, Inc. |
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Information on employees and other workers |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Supply chain |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Significant changes to the organization and its supply chain |
Z Holdings Corporation ASKUL Corporation
eBOOK Initiative Japan Co., LTD. |
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Precautionary Principle or approach |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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External initiatives |
Yahoo Japan Corporation ASKUL Corporation
|
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Membership of associations |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation |
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Statement from senior decision-maker |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. |
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Key impacts, risks, and opportunities |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Values, principles, standards, and norms of behavior |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Mechanisms for advice and concerns about ethics |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Governance structure |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Delegating authority |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Executive-level responsibility for economic, environmental, and social topics |
Z Holdings Corporation ASKUL Corporation
eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Consulting stakeholders on economic, environmental, and social topics |
Z Holdings Corporation
Yahoo Japan Corporation
ASKUL Corporation
eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Composition of the highest governance body and its committees |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Chair of the highest governance body |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Nominating and selecting the highest governance body |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Conflicts of interest |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Role of highest governance body in setting purpose, values, and strategy |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Collective knowledge of highest governance body |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Evaluating the highest governance body’s performance |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Identifying and managing economic, environmental, and social impacts | ― | ||
Effectiveness of risk management processes |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Review of economic, environmental, and social topics |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Highest governance body’s role in sustainability reporting |
Z Holdings Corporation ASKUL Corporation |
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Communicating critical concerns |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. |
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Nature and total number of critical concerns | N.A | ||
Remuneration policies |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Process for determining remuneration |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Stakeholders’ involvement in remuneration |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Annual total compensation ratio | ― | ||
Percentage increase in annual total compensation ratio | ― | ||
List of stakeholder groups |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Collective bargaining agreements |
Z Holdings Corporation
ASKUL Corporation |
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Identifying and selecting stakeholders |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Approach to stakeholder engagement |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Key topics and concerns raised |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Entities included in the consolidated financial statements |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
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Defining report content and topic Boundaries |
Z Holdings Corporation ASKUL Corporation
eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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List of material topics |
Z Holdings Corporation ASKUL Corporation |
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Restatements of information | ― | ||
Changes in reporting |
Z Holdings Corporation ASKUL Corporation |
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Reporting period |
Z Holdings Corporation ASKUL Corporation |
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Date of most recent report |
Z Holdings Corporation ASKUL Corporation |
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Reporting cycle |
Z Holdings Corporation ASKUL Corporation |
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Contact point for questions regarding the report |
Z Holdings Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
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Claims of reporting in accordance with the GRI Standards | ― | ||
GRI content index | ― | ||
External assurance | ― | ||
103 | Management Approach | Explanation of the material topic and its Boundary |
Z Holdings Corporation ASKUL Corporation |
The management approach and its components |
Z Holdings Corporation ASKUL Corporation |
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Evaluation of the management approach |
Z Holdings Corporation ASKUL Corporation |
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201 | Economic Performance | ― |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation ZOZO, Inc. |
202 | Market Presence | ― | ― |
203 | Indirect Economic Impacts | ― |
Yahoo Japan Corporation ZOZO, Inc. |
204 | Procurement Practices | ― | ― |
205 | Anti-corruption | ― |
Z Holdings Corporation ASKUL Corporation |
206 | Anti-competitive Behavior | ― | ― |
207 | Tax | ― |
Z Holdings Corporation |
301 | Materials | ― |
Z Holdings Corporation ASKUL Corporation |
302 | Energy | ― |
Z Holdings Corporation
ASKUL Corporation ZOZO, Inc. |
303 | Water | ― |
Z Holdings Corporation ASKUL Corporation |
304 | Biodiversity | ― |
Z Holdings Corporation ASKUL Corporation
eBOOK Initiative Japan Co., LTD. |
305 | Emissions | ― |
Z Holdings Corporation
ASKUL Corporation |
306 | Effluents and Waste | ― |
Z Holdings Corporation ASKUL Corporation |
307 | Environmental Compliance | ― | ― |
308 | Supplier Environmental Assessment | ― |
ASKUL Corporation |
401 | Employment | ― |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation
eBOOK Initiative Japan Co., LTD.
ZOZO, Inc. |
402 | Labor / Management Relations | ― | ― |
403 | Occupational Health and Safety | ― |
Z Holdings Corporation ASKUL Corporation
eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
404 | Training and Education | ― |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation |
405 | Diversity and Equal Opportunity | ― |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation ZOZO, Inc. |
406 | Non-discrimination | ― |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation |
407 | Freedom of Association and Collective Bargaining | ― |
Z Holdings Corporation
ASKUL Corporation |
408 | Child Labor | ― |
Z Holdings Corporation ASKUL Corporation |
409 | Forced or Compulsory Labor | ― |
Z Holdings Corporation ASKUL Corporation |
410 | Security Practices | ― | ― |
411 | Rights of Indigenous Peoples | ― | ― |
412 | Human Rights Assessment | ― |
Z Holdings Corporation ASKUL Corporation |
413 | Local Communities | ― |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
414 | Supplier Social Assessment | ― |
Z Holdings Corporation ASKUL Corporation ZOZO, Inc. |
415 | Public Policy | ― |
Z Holdings Corporation |
416 | Customer Health and Safety | ― |
Z Holdings Corporation |
417 | Marketing and Labeling | ― | ― |
418 | Customer Privacy | ― |
Z Holdings Corporation Yahoo Japan Corporation ASKUL Corporation eBOOK Initiative Japan Co., LTD. ZOZO, Inc. |
419 | Socioeconomic Compliance | ― | N.A |