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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(1) Total water withdrawn,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
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.

Location of the organization’s headquarters

Z Holdings Corporation

Location of operations

Z Holdings Corporation

Ownership and legal form

Z Holdings Corporation

Markets served

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Scale of the organization

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Information on employees and other workers

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Supply chain

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Significant changes to the organization and its supply chain

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

Precautionary Principle or approach

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

External initiatives

Yahoo Japan Corporation

ASKUL Corporation

Membership of associations

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

Statement from senior decision-maker

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

Key impacts, risks, and opportunities

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Values, principles, standards, and norms of behavior

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Mechanisms for advice and concerns about ethics

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Governance structure

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Delegating authority

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Executive-level responsibility for economic, environmental, and social topics

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Consulting stakeholders on economic, environmental, and social topics

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Composition of the highest governance body and its committees

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Chair of the highest governance body

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Nominating and selecting the highest governance body

Z Holdings Corporation

Yahoo Japan Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Conflicts of interest

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Role of highest governance body in setting purpose, values, and strategy

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Collective knowledge of highest governance body

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

Evaluating the highest governance body’s performance

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

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.

Review of economic, environmental, and social topics

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Highest governance body’s role in sustainability reporting

Z Holdings Corporation

ASKUL Corporation

Communicating critical concerns

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

Nature and total number of critical concerns N.A
Remuneration policies

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Process for determining remuneration

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Stakeholders’ involvement in remuneration

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Annual total compensation ratio
Percentage increase in annual total compensation ratio
List of stakeholder groups

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Collective bargaining agreements

Z Holdings Corporation

ASKUL Corporation

Identifying and selecting stakeholders

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Approach to stakeholder engagement

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Key topics and concerns raised

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Entities included in the consolidated financial statements

Z Holdings Corporation

ASKUL Corporation

ZOZO, Inc.

Defining report content and topic Boundaries

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

List of material topics

Z Holdings Corporation

ASKUL Corporation

Restatements of information
Changes in reporting

Z Holdings Corporation

ASKUL Corporation

Reporting period

Z Holdings Corporation

ASKUL Corporation

Date of most recent report

Z Holdings Corporation

ASKUL Corporation

Reporting cycle

Z Holdings Corporation

ASKUL Corporation

Contact point for questions regarding the report

Z Holdings Corporation

ASKUL Corporation

eBOOK Initiative Japan Co., LTD.

ZOZO, Inc.

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

Evaluation of the management approach

Z Holdings Corporation

ASKUL Corporation

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