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	(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	TC-IM-130a.2	Outline of Environmental Load ESG Data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	Aiming to Create a Motivating Work Environment Basic policies on human capital development and training
	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	Ensuring fair competition

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

GRI Standards Content Index			Website
102	General Disclosures	Name of the organization	Z Holdings Corporation Corporate Information Group Companies
		Activities, brands, products, and services	Z Holdings Corporation Corporate Information Integrated Report Yahoo Japan Corporation Company Services (Japanese only) ASKUL Corporation Corporate Information eBOOK Initiative Japan Co., LTD. Corporate Information (Japanese only) Services (Japanese only) ZOZO, Inc. ZOZO Company Profile Main businesses of the ZOZO Group Business Model
		Location of the organization’s headquarters	Z Holdings Corporation Corporate Information
		Location of operations	Z Holdings Corporation Corporate Information Group Companies
		Ownership and legal form	Z Holdings Corporation Corporate Information Corporate Governance Group Companies
		Markets served	Z Holdings Corporation Integrated Report Yahoo Japan Corporation Company Services (Japanese only) ASKUL Corporation Corporate Information eBOOK Initiative Japan Co., LTD. Corporate Information (Japanese only) Services (Japanese only) ZOZO, Inc. Main businesses of the ZOZO Group Market Environment
		Scale of the organization	Z Holdings Corporation Corporate Information Financial Trend Yahoo Japan Corporation Company ASKUL Corporation Corporate Profile Investor Relations eBOOK Initiative Japan Co., LTD. Investor Relations (Japanese only) Initiatives on Health and Productivity Management – “Initiatives in Figures” (Japanese only) “NUMBERS – eBOOK Initiative Japan in Figures” (Japanese only) ZOZO, Inc. ZOZO in Figures (Japanese only) Financial Highlights Result Summary
		Information on employees and other workers	Z Holdings Corporation Corporate Information Yahoo Japan Corporation Company ASKUL Corporation Corporate Information eBOOK Initiative Japan Co., LTD. Initiatives on Health and Productivity Management – “Initiatives in Figures” (Japanese only) ZOZO, Inc. ZOZO Company Profile ZOZO in Figures (Japanese only)
		Supply chain	Z Holdings Corporation Consolidated Financial Statements, and Independent Auditor’s Report ASKUL Corporation Corporate Profile Activities with Business Partners (Japanese only) eBOOK Initiative Japan Co., LTD. Investor Relations (Japanese only) ZOZO, Inc. ESG Initiatives (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
		Significant changes to the organization and its supply chain	Z Holdings Corporation Consolidated Financial Statements, and Independent Auditor’s Report ASKUL Corporation Consolidated Financial Statements, and Independent Auditor’s Report Activities with Business Partners (Japanese only) eBOOK Initiative Japan Co., LTD. Investor Relations (Japanese only)
		Precautionary Principle or approach	Z Holdings Corporation Risk Management Privacy and Security Yahoo Japan Corporation Problem Solving Issues Taken On by Yahoo! JAPAN (Japanese only) ASKUL Corporation Risk Management (Japanese only) Information Security (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Risk Management” (Japanese only) ZOZO, Inc. ESG Initiatives (Internal Control System and Risk Management System)
		External initiatives	Yahoo Japan Corporation Web Accessibility (Japanese only) ASKUL Corporation Participation in UN Global Compact (Japanese only) Environment Management System Acquisition of ISO 14001 Certification (Japanese only) Information Security Acquisition of ISO27001 Certification (Japanese only) Long-Term Environmental Goals and Participation in RE100, EV100 (Japanese only) Acquisition of Science Based Targets (SBT) Certification (Japanese only)
		Membership of associations	Z Holdings Corporation Active Collaboration with a Nonprofit Sector Yahoo Japan Corporation Safer Internet Association (Japanese only) Internet Content Safety Association (Japanese only) ASKUL Corporation Participation in UN Global Compact (Japanese only) Organizations and Projects Participated by ASKUL (Japanese only)
		Statement from senior decision-maker	Z Holdings Corporation TOP MESSAGE To Our Investors Integrated Report Yahoo Japan Corporation TOP MESSAGE ASKUL Corporation Message from the President CSR TOP MESSAGE (Japanese only) eBOOK Initiative Japan Co., LTD. TOP MESSAGE (Japanese only)
		Key impacts, risks, and opportunities	Z Holdings Corporation Risk Management Consolidated Financial Statements, and Independent Auditor’s Report ASKUL Corporation Risk Management (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Risk Management” (Japanese only) ZOZO, Inc. ESG Initiatives (Internal Control System and Risk Management System)
		Values, principles, standards, and norms of behavior	Z Holdings Corporation Mission, Vision Yahoo Japan Corporation Mission・Vision・Statement (Japanese only) ASKUL Corporation ASKUL WAY and Policies (Japanese only) eBOOK Initiative Japan Co., LTD. Founding Philosophy (Japanese only) Mission・Vision・Values (Japanese only) ZOZO, Inc. Corporate Philosophy
		Mechanisms for advice and concerns about ethics	Z Holdings Corporation Fortifying Internal Control ASKUL Corporation ASKUL CODE OF CONDUCT (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives (Internal Control System and Risk Management System)
		Governance structure	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate Governance (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Delegating authority	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Executive-level responsibility for economic, environmental, and social topics	Z Holdings Corporation Corporate Governance Basic Policy Promotion Structure ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) ASKUL’s Vision of Environmental Management (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Consulting stakeholders on economic, environmental, and social topics	Z Holdings Corporation Corporate Governance Communication with Stakeholders How Should the Future of Information Security Look Like? “Stakeholder Dialogue 2020” Yahoo Japan Corporation Yahoo! JAPAN employees have hands-on experience of “outside-in approach” to SDGs (Japanese only) Accessibility (Japanese only) ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) ASKUL’s Vision of Environmental Management (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” ESG Initiatives (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
		Composition of the highest governance body and its committees	Z Holdings Corporation Corporate Governance Directors and Officers Yahoo Japan Corporation Directors and Officers ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. Directors (Japanese only) CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ZOZO Company Profile ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Chair of the highest governance body	Z Holdings Corporation Corporate Governance Directors and Officers Yahoo Japan Corporation Directors and Officers ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. Directors (Japanese only) CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ZOZO Company Profile ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Nominating and selecting the highest governance body	Z Holdings Corporation Corporate Governance Directors and Officers Yahoo Japan Corporation Directors and Officers ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ZOZO Company Profile ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Conflicts of interest	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Role of highest governance body in setting purpose, values, and strategy	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. Directors (Japanese only) CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ZOZO Company Profile ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Collective knowledge of highest governance body	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Evaluating the highest governance body’s performance	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate Governance (Japanese only) Corporate governance report (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Corporate Governance” (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Identifying and managing economic, environmental, and social impacts	―
		Effectiveness of risk management processes	Z Holdings Corporation Risk Management ASKUL Corporation Risk Management (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Risk Management” (Japanese only) ZOZO, Inc. ESG Initiatives (Internal Control System and Risk Management System)
		Review of economic, environmental, and social topics	Z Holdings Corporation ESG Data ASKUL Corporation Comparison Tables for ISO26000 (Japanese only) ZOZO, Inc. ESG Initiatives
		Highest governance body’s role in sustainability reporting	Z Holdings Corporation Materiality for The Z Holdings Group Promotion Structure ASKUL Corporation CSR Promotion Structure (Japanese only) Key Issues (Japanese only)
		Communicating critical concerns	Z Holdings Corporation Risk Management Promotion Structure ASKUL Corporation Risk Management (Japanese only) CSR Promotion Structure (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives “Risk Management” (Japanese only)
		Nature and total number of critical concerns	N.A
		Remuneration policies	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate governance report (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Process for determining remuneration	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate governance report (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Stakeholders’ involvement in remuneration	Z Holdings Corporation Corporate Governance ASKUL Corporation Corporate governance report (Japanese only) ZOZO, Inc. ESG Initiatives “Corporate Governance” The Corporate Governance Code Corporate governance report (Japanese only)
		Annual total compensation ratio	―
		Percentage increase in annual total compensation ratio	―
		List of stakeholder groups	Z Holdings Corporation Basic Policy Communication with Stakeholders ASKUL Corporation Dialogues with Our Stakeholders (Japanese only) ZOZO, Inc. ESG Initiatives (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
		Collective bargaining agreements	Z Holdings Corporation ESG Data Respect for Basic Human Rights 　　　　　 Developing a Motivating Work Environment thorough Labor-management Cooperation ASKUL Corporation Data on Human Resources (Japanese only) Participation in UN Global Compact (Japanese only)
		Identifying and selecting stakeholders	Z Holdings Corporation Basic Policy Communication with Stakeholders ASKUL Corporation Dialogues with Our Stakeholders (Japanese only) ASKUL CODE OF CONDUCT (Japanese only) ZOZO, Inc. The Corporate Governance Code ESG Initiatives (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
		Approach to stakeholder engagement	Z Holdings Corporation Basic Policy Communication with Stakeholders ASKUL Corporation Dialogues with Our Stakeholders (Japanese only) ASKUL CODE OF CONDUCT (Japanese only) ZOZO, Inc. The Corporate Governance Code ESG Initiatives (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
		Key topics and concerns raised	Z Holdings Corporation Risk Management Consolidated Financial Statements, and Independent Auditor’s Report ASKUL Corporation Dialogues with Our Stakeholders (Japanese only) ASKUL CODE OF CONDUCT (Japanese only) ZOZO, Inc. The Corporate Governance Code ESG Initiatives (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
		Entities included in the consolidated financial statements	Z Holdings Corporation Group Companies ASKUL Corporation Financial Statements (Extracted from Securities Reports) ZOZO, Inc. Company Profile
		Defining report content and topic Boundaries	Z Holdings Corporation Investor Relations Basic Policy ASKUL Corporation CSR Promotion Structure (Japanese only) Key Issues (Japanese only) ASKUL WAY and Policies (Japanese only) eBOOK Initiative Japan Co., LTD. Investor Relations (Japanese only) ZOZO, Inc. Investor Relations
		List of material topics	Z Holdings Corporation Materiality for The Z Holdings Group Basic Policy ASKUL Corporation CSR Promotion Structure (Japanese only) Key Issues (Japanese only)
		Restatements of information	―
		Changes in reporting	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy ASKUL Corporation Outline of Reports in this Website (Japanese only)
		Reporting period	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy ASKUL Corporation Outline of Reports in this Website (Japanese only)
		Date of most recent report	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy ASKUL Corporation Outline of Reports in this Website (Japanese only)
		Reporting cycle	Z Holdings Corporation Investor Relations Integrated Report Editorial Policy ASKUL Corporation Outline of Reports in this Website (Japanese only)
		Contact point for questions regarding the report	Z Holdings Corporation IR Contacts Editorial Policy ASKUL Corporation Inquiries on Our Environmental/Social Activities (Japanese only) eBOOK Initiative Japan Co., LTD. Contact Us (Japanese only) ZOZO, Inc. IR Contact
		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 ASKUL Corporation CSR Promotion Structure (Japanese only) Key Issues (Japanese only)
		The management approach and its components	Z Holdings Corporation Materiality for The Z Holdings Group Basic Policy ASKUL Corporation CSR Promotion Structure (Japanese only) Key Issues (Japanese only)
		Evaluation of the management approach	Z Holdings Corporation Basic Policy Promotion Structure Initiatives of group companies ASKUL Corporation CSR Promotion Structure (Japanese only) ASKUL WAY and Policies (Japanese only)
201	Economic Performance	―	Z Holdings Corporation Financial Information Basic Policy Welfare Yahoo Japan Corporation Defined Contribution Pension Plan ASKUL Corporation Financial Information ZOZO, Inc. Performing a function as an asset owner of the corporate pension_Defined-benefit corporate pension fund
202	Market Presence	―	―
203	Indirect Economic Impacts	―	Yahoo Japan Corporation Problem Solving Issues Taken On by Yahoo! JAPAN (Japanese only) ZOZO, Inc. ESG Initiatives “Environment” (Initiatives of ZOZOUSED)
204	Procurement Practices	―	―
205	Anti-corruption	―	Z Holdings Corporation Charter of Corporate Behavior Corporate Governance Responsible Business Operation ASKUL Corporation Participation in UN Global Compact (Japanese only) ASKUL CODE OF CONDUCT (Japanese only)
206	Anti-competitive Behavior	―	―
207	Tax	―	Z Holdings Corporation Consolidated Financial Statements, and Independent Auditor’s Report
301	Materials	―	Z Holdings Corporation Dealing with Natural Capital ESG Data (Environment) Initiatives for Sustainable Procurement ASKUL Corporation Environmental Data (Whole Company) (Japanese only) Steps Towards Plastic Free Environment (Japanese only) Helping Our Customers in Green Purchasing (Japanese only)
302	Energy	―	Z Holdings Corporation Dealing with Natural Capital ESG Data (Environment) Initiatives related to “Mitigation” of Climate Change ASKUL Corporation Environmental Data (Whole Company) (Japanese only) Introduction of Renewable Energy (Japanese only) ZOZO, Inc. ESG Initiatives “Environment” (- Reduction of electricity consumption at logistics centers by replacing lighting to LED)
303	Water	―	Z Holdings Corporation Dealing with Natural Capital ESG Data (Environment) Protection of Water Resources ASKUL Corporation Environmental Data (Whole Company) (Japanese only) Helping Our Customers in Green Purchasing (Japanese only)
304	Biodiversity	―	Z Holdings Corporation Dealing with Natural Capital ESG Data (Environment) Initiatives to Protect Biodiversity ASKUL Corporation Environmental Data (Whole Company) (Japanese only) Helping Our Customers in Green Purchasing (Japanese only) eBOOK Initiative Japan Co., LTD. CSR Initiatives – Activity Report “Forestation” (Japanese only)
305	Emissions	―	Z Holdings Corporation Dealing with Natural Capital ESG Data (Environment) Protect Biodiversity (Supporting Carbon Offset Campaigns for National Parks and World Natural Heritage Sites) ASKUL Corporation Environmental Data (Whole Company) (Japanese only) Visualization of CO₂ Emissions From Purchase & Procurement (Japanese only) Business Model and Environmental Load (Japanese only) Acquisition of Science Based Targets (SBT) Certification (Japanese only)
306	Effluents and Waste	―	Z Holdings Corporation Dealing with Natural Capital ESG Data (Environment) Waste Management ASKUL Corporation Environmental Data (Whole Company) (Japanese only) Appropriate Waste Management (Japanese only)
307	Environmental Compliance	―	―
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) Yahoo Japan Corporation Careers ASKUL Corporation ASKUL Recruitment (Japanese only) Data on Human Resources (Japanese only) Together With Our Colleagues (Japanese only) eBOOK Initiative Japan Co., LTD. Employment Information “Turn the Page Towards the Future” (Japanese only) Initiatives on Health and Productivity Management (Japanese only) ZOZO, Inc. Recruitment information (Japanese only) ZOZO in Figures (Japanese only) ESG Initiatives “Society” (Relationship with Employees)
402	Labor / Management Relations	―	―
403	Occupational Health and Safety	―	Z Holdings Corporation Promises to Our Employees ESG (Social) ASKUL Corporation Corporate Governance (Japanese only) Occupational Safety and Health & Delivery/Logistics Initiatives (Japanese only) Data on Human Resources (Japanese only) eBOOK Initiative Japan Co., LTD. Initiatives on Health and Productivity Management (Japanese only) ZOZO, Inc. ZOZO in Figures (Japanese only) ESG Initiatives “Society” (Relationship with Employees, Realizing Ideal Workplace Environment/Industrial Health and Safety)
404	Training and Education	―	Z Holdings Corporation Human Capital Development and Training Programs Yahoo Japan Corporation Work Environment ASKUL Corporation CAREER STEP (Japanese only) Together With Our Colleagues (Japanese only) Data on Human Resources (Japanese only)
405	Diversity and Equal Opportunity	―	Z Holdings Corporation Diversity Yahoo Japan Corporation Basic Policy on Diversity (Japanese only) Benefits ASKUL Corporation Diversity & Inclusion (Japanese only) ZOZO, Inc. ESG Initiatives “Society” (Relationship with Employees, Supports for Child-raising Employees)
406	Non-discrimination	―	Z Holdings Corporation Diversity Compliance Yahoo Japan Corporation Basic Policy on Diversity (Japanese only) Benefits ASKUL Corporation Diversity & Inclusion (Japanese only) Compliance (Japanese only)
407	Freedom of Association and Collective Bargaining	―	Z Holdings Corporation Respect for Basic Human Rights Developing a Motivating Work Environment thorough Labor-management Cooperation ASKUL Corporation ASKUL CODE OF CONDUCT (Japanese only) Participation in UN Global Compact (Japanese only)
408	Child Labor	―	Z Holdings Corporation Respect for Basic Human Rights ASKUL Corporation Participation in UN Global Compact (Japanese only)
409	Forced or Compulsory Labor	―	Z Holdings Corporation Respect for Basic Human Rights ASKUL Corporation Participation in UN Global Compact (Japanese only)
410	Security Practices	―	―
411	Rights of Indigenous Peoples	―	―
412	Human Rights Assessment	―	Z Holdings Corporation Respect for Basic Human Rights ASKUL Corporation Participation in UN Global Compact (Japanese only)
413	Local Communities	―	Z Holdings Corporation Community Investment ASKUL Corporation Our Environmental/Social Activities (Japanese only) ZOZO, Inc. ESG Initiatives “Society” (Relationship with Communities) CSR blog (Japanese only)
414	Supplier Social Assessment	―	Z Holdings Corporation Basic Policy on Procurement ASKUL Corporation Activities with Suppliers (Japanese only) ZOZO, Inc. ESG Initiatives “Society” (Relationship with Customers, Relationship with Partnering Companies, Relationship with Employees)
415	Public Policy	―	Z Holdings Corporation ESG Data (Governance)
416	Customer Health and Safety	―	Z Holdings Corporation Privacy and Security Community Investment
417	Marketing and Labeling	―	―
418	Customer Privacy	―	Z Holdings Corporation Privacy and Security Yahoo Japan Corporation Privacy Center ASKUL Corporation ASKUL’s Information Security Policy & Privacy Policy eBOOK Initiative Japan Co., LTD. Privacy Policy (Japanese only) ZOZO, Inc. ESG Initiatives “Governance” (Information Security) ZOZO Group Privacy Policy (Japanese only)
419	Socioeconomic Compliance	―	N.A