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	Outline of Environmental Load ESG Data "Environment"
	(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	TC-IM-130a.2	Outline of Environmental Load ESG Data "Environment"
	Discussion of the integration of environmental considerations into strategic planning for data center needs	TC-IM-130a.3	Targets and Initiatives Related to "Mitigation" of Climate Change
Data Privacy, Advertising Standards & Freedom of Expression	Description of policies and practices relating to behavioral advertising and user privacy	TC-IM-220a.1	Privacy Policy
	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
Data Security	Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards	TC-IM-230a.2	Acquisition of Third-Party Certification
Employee Recruitment, Inclusion & Performance	Percentage of employees that are foreign nationals	TC-IM-330a.1	ESG Data "Social"
	Employee engagement as a percentage	TC-IM-330a.2	To Realize a Motivating Work Environment ESG Data "Social"
	Percentage of gender and racial/ethnic group representation for (1) management, (2) technical staff, and (3) all other employees	TC-IM-330a.3	ESG Data "Social"
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	Intellectual Property Policy

ACCOUNTING METRIC	CODE	Disclosed materials
Entity-defined measure of user activity	TC-IM-000.A	KPI Trends
(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

The Z Holdings Group has prepared disclosure materials on non-financial information in accordance with the GRI Standards. This table shows where each of the GRI items can be found in our corporate website.

GRI Standards Content Index			Website
102	General Disclosures	Name of the organization	Z Holdings Corporation Corporate Information Major Group Companies
		Activities, brands, products, and services	Z Holdings Corporation Corporate Information Integrated Report
		Location of the organization's headquarters	Z Holdings Corporation Corporate Information
		Location of operations	Z Holdings Corporation Corporate Information Major Group Companies
		Ownership and legal form	Z Holdings Corporation Corporate Information Corporate Governance Major Group Companies
		Markets served	Z Holdings Corporation Integrated Report Major Group Companies
		Scale of the organization	Z Holdings Corporation Corporate Information Financial Highlights
		Information on employees and other workers	Z Holdings Corporation Corporate Information ESG Data
		Supply chain	Z Holdings Corporation Consolidated Financial Statements, and Independent Auditor's Report
		Significant changes to the organization and its supply chain	Z Holdings Corporation Consolidated Financial Statements, and Independent Auditor's Report
		Precautionary Principle or approach	Z Holdings Corporation Risk Management Privacy and Security
		External initiatives	Z Holdings Corporation Legal Compliance and Fulfillment of Responsibilities in the International Community
		Membership of associations	Z Holdings Corporation Active Collaboration with a Nonprofit Sector Information Technology Federation of Japan
		Statement from senior decision-maker	Z Holdings Corporation TOP MESSAGE To our shareholders and investors Integrated Report
		Key impacts, risks, and opportunities	Z Holdings Corporation Risk Management Consolidated Financial Statements, and Independent Auditor's Report Legal Compliance and Fulfillment of Responsibilities in the International Community
		Values, principles, standards, and norms of behavior	Z Holdings Corporation Z Holdings Group Code of Conduct
		Mechanisms for advice and concerns about ethics	Z Holdings Corporation Fortifying Internal Control
		Governance structure	Z Holdings Corporation Corporate Governance
		Delegating authority	Z Holdings Corporation Corporate Governance
		Executive-level responsibility for economic, environmental, and social topics	Z Holdings Corporation Corporate Governance Basic Policy Promotion Structure
		Consulting stakeholders on economic, environmental, and social topics	Z Holdings Corporation Corporate Governance Communication with Stakeholders Special Report"Please find feature stories on measures undertaken by the Z Holdings Group and stakeholder dialogues in this section."
		Composition of the highest governance body and its committees	Z Holdings Corporation Corporate Governance Directors and Officers
		Chair of the highest governance body	Z Holdings Corporation Corporate Governance Directors and Officers
		Nominating and selecting the highest governance body	Z Holdings Corporation Corporate Governance Directors and Officers
		Conflicts of interest	Z Holdings Corporation Corporate Governance
		Role of highest governance body in setting purpose, values, and strategy	Z Holdings Corporation Corporate Governance
		Collective knowledge of highest governance body	Z Holdings Corporation Corporate Governance
		Evaluating the highest governance body's performance	Z Holdings Corporation Corporate Governance
		Identifying and managing economic, environmental, and social impacts	Z Holdings Corporation Community Investment
		Effectiveness of risk management processes	Z Holdings Corporation Risk Management
		Review of economic, environmental, and social topics	Z Holdings Corporation ESG Data
		Highest governance body's role in sustainability reporting	Z Holdings Corporation Materiality for The Z Holdings Group Promotion Structure
		Communicating critical concerns	Z Holdings Corporation Consolidated Financial Statements, and Independent Auditor's Report
		Nature and total number of critical concerns	N.A
		Remuneration policies	Z Holdings Corporation Corporate Governance
		Process for determining remuneration	Z Holdings Corporation Corporate Governance
		Stakeholders' involvement in remuneration	Z Holdings Corporation Corporate Governance
		Annual total compensation ratio	―
		Percentage increase in annual total compensation ratio	―
		List of stakeholder groups	Z Holdings Corporation Basic Policy Communication with Stakeholders
		Collective bargaining agreements	Z Holdings Corporation Basic Policy on Human Rights (Human Rights Policy) Developing a Motivating Work Environment thorough Labor-management Cooperation
		Identifying and selecting stakeholders	Z Holdings Corporation Basic Policy Communication with Stakeholders
		Approach to stakeholder engagement	Z Holdings Corporation Basic Policy Communication with Stakeholders
		Key topics and concerns raised	Z Holdings Corporation Risk Management Consolidated Financial Statements, and Independent Auditor's Report
		Entities included in the consolidated financial statements	Z Holdings Corporation Major Group Companies
		Defining report content and topic Boundaries	Z Holdings Corporation Investor Relations Basic Policy
		List of material topics	Z Holdings Corporation Materiality for The Z Holdings Group Basic Policy
		Restatements of information	―
		Changes in reporting	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy
		Reporting period	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy
		Date of most recent report	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy
		Reporting cycle	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy
		Contact point for questions regarding the report	Z Holdings Corporation IR Contacts Editorial Policy
		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 Materiality for The Z Holdings Group Basic Policy
		The management approach and its components	Z Holdings Corporation Materiality for The Z Holdings Group Basic Policy
		Evaluation of the management approach	Z Holdings Corporation Basic Policy Promotion Structure Initiatives of group companies
201	Economic Performance	―	Z Holdings Corporation Financial Statement Historical Data Basic Policy Welfare Programs Community Investment
202	Market Presence	―	―
203	Indirect Economic Impacts	―	Z Holdings Corporation Community Investment
204	Procurement Practices	―	―
205	Anti-corruption	―	Z Holdings Corporation Charter of Corporate Behavior Corporate Governance Responsible Business Operation
206	Anti-competitive Behavior	―	―
207	Tax	―	Z Holdings Corporation Basic Tax Policy
301	Materials	―	Z Holdings Corporation Preserving Natural Capital ESG Data (Environment) Waste Management
302	Energy	―	Z Holdings Corporation Realizing a Low-Carbon Society ESG Data (Environment) Initiatives related to "Mitigation" of Climate Change
303	Water and Effluentsr	―	Z Holdings Corporation Realizing a Low-Carbon Society ESG Data (Environment) Protection of Water Resources
304	Biodiversity	―	Z Holdings Corporation Preserving Natural Capital ESG Data (Environment) Protection of Biodiversity
305	Emissions	―	Z Holdings Corporation Realizing a Low-Carbon Society ESG Data (Environment) Initiatives to Protect Biodiversity
306	Waste Matter	―	Z Holdings Corporation Realizing a Low-Carbon Society ESG Data (Environment) Waste Management
307	Environmental Compliance	―	Z Holdings Corporation ESG Data (Environment)"Amount of environmental penalties imposed"
308	Supplier Environmental Assessment	―	ASKUL Corporation Environmental/Social Activity Report "Promise No.1 Purchase & Procurement" (Japanese only)
401	Employment	―	Z Holdings Corporation Promises to Our Employees ESG Data (Social)
402	Labor / Management Relations	―	―
403	Occupational Health and Safety	―	Z Holdings Corporation Provision of Health and Safety Systems ESG (Social)
404	Training and Education	―	Z Holdings Corporation Human Capital Development and Training Programs
405	Diversity and Equal Opportunity	―	Z Holdings Corporation Diversity
406	Non-discrimination	―	Z Holdings Corporation Diversity Compliance
407	Freedom of Association and Collective Bargaining	―	Z Holdings Corporation Basic Policy on Human Rights (Human Rights Policy) Developing a Motivating Work Environment thorough Labor-management Cooperation
408	Child Labor	―	Z Holdings Corporation Basic Policy on Human Rights (Human Rights Policy)
409	Forced or Compulsory Labor	―	Z Holdings Corporation Basic Policy on Human Rights (Human Rights Policy)
410	Security Practices	―	―
411	Rights of Indigenous Peoples	―	―
412	Human Rights Assessment	―	Z Holdings Corporation Basic Policy on Human Rights (Human Rights Policy)
413	Local Communities	―	Z Holdings Corporation Community Investment
414	Supplier Social Assessment	―	Z Holdings Corporation Basic Policy on Procurement
415	Public Policy	―	Z Holdings Corporation ESG Data (Governance)
416	Customer Health and Safety	―	Z Holdings Corporation Privacy and Security Improving Our Service Quality
417	Marketing and Labeling	―	Z Holdings Corporation Improving Our Service Quality
418	Customer Privacy	―	Z Holdings Corporation Privacy and Security
419	Socioeconomic Compliance	―	N.A