GRI Guidelines Comparison Table

In accordance to the requirement of the GRI Standards, web links which reach to details for each SoftBank Corp. are provided on this website.

General Disclosures

Organizational profile

No. Reporting Requirements Details and Reference
102-1 Organizational profile
102-2 Activities, brands, products, and services
102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organization
102-8 Information on employees and other workers
102-9 Supply chain
102-10 Significant changes to the organization and its supply chain
102-11 Precautionary Principle or approach
102-12 External initiatives
102-13 Membership of associations

Strategy

No. Reporting Requirements Details and Reference
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities

Ethics and integrity

No. Reporting Requirements Details and Reference
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics

Governance

No. Reporting Requirements Details and Reference
102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental,and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
102-24 Nominating and selecting the highest governance body
102-25 Conflicts of interest
102-26 Role of highest governance body in setting purpose, values, and strategy
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body's performance
102-29 Identifying and managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body's role in sustainability reporting
102-33 Communicating critical concerns
102-34 Nature and total number of critical concerns
102-35 Remuneration policies
102-36 Process for determining remuneration
102-37 Stakeholders' involvement in remuneration
102-38 Annual total compensation ratio
102-39 Percentage increase in annual total compensation ratio

Stakeholder engagement

No. Reporting Requirements Details and Reference
102-40 List of stakeholder groups
102-41 Collective bargaining agreements
102-42 Identifying and selecting stakeholders
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised

Reporting practice

No. Reporting Requirements Details and Reference
102-45 Entities included in the consolidated financial statements
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-48 Restatements of information
102-49 Changes in reporting
102-50 Reporting period
  • CSR Report:P.3
102-51 Date of most recent report
  • CSR Report:P.3
102-52 Reporting cycle
102-53 Contact point for questions regarding the report
  • CSR Report: Back cover
102-54 Claims of reporting in accordance with the GRI Standards
102-55 GRI content index refered Core and Comprehensive options in accordance with the GRI Standards.
  • diclosured as a comparison list
102-56 External assurance

Management Approach

No. Reporting Requirements Details and Reference
103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

ECONOMIC

ECONOMIC PERFORMANCE

No. Reporting Requirements Details and Reference
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government

MARKET PRESENCE

No. Reporting Requirements Details and Reference
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
202-2 Proportion of senior management hired from the local community

Indirect Economic Impacts

No. Reporting Requirements Details and Reference
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts

Procurement Practices

No. Reporting Requirements Details and Reference
204-1 Proportion of spending on local suppliers

ANTI-CORRUPTION

No. Reporting Requirements Details and Reference
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken

ANTI-COMPETITIVE BEHAVIOR

No. Reporting Requirements Details and Reference
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Environmental

MATERIALS

No. Reporting Requirements Details and Reference
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials

ENERGY

No. Reporting Requirements Details and Reference
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services

Water

No. Reporting Requirements Details and Reference
303-1 Water withdrawal by source
303-2 Water sources significantly affected by withdrawal of water
303-3 Water recycled and reused

BIODIVERSITY

No. Reporting Requirements Details and Reference
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

EMISSIONS

No. Reporting Requirements Details and Reference
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

EFFLUENTS AND WASTE

No. Reporting Requirements Details and Reference
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
306-3 Significant spills
306-4 Transport of hazardous waste
306-5 Water bodies affected by water discharges and/or runoff

Environmental Compliance

No. Reporting Requirements Details and Reference
307-1 Non-compliance with environmental laws and regulations

SUPPLIER ENVIRONMENTAL ASSESSMENT

No. Reporting Requirements Details and Reference
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

Society

Employment

No. Reporting Requirements Details and Reference
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave

LABOR/MANAGEMENT RELATIONS

No. Reporting Requirements Details and Reference
402-1 Minimum notice periods regarding operational changes

Occupational Health and Safety

No. Reporting Requirements Details and Reference
403-1 Workers representation in formal joint management–worker health and safety committees
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation
403-4 Health and safety topics covered in formal agreements with trade unions

TRAINING AND EDUCATION

No. Reporting Requirements Details and Reference
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews

DIVERSITY AND EQUAL OPPORTUNITY

No. Reporting Requirements Details and Reference
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men

NON-DISCRIMINATION

No. Reporting Requirements Details and Reference
406-1 Incidents of discrimination and corrective actions taken

FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING

No. Reporting Requirements Details and Reference
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

CHILD LABOR

No. Reporting Requirements Details and Reference
408-1 Operations and suppliers at significant risk for incidents of child labor

FORCED OR COMPULSORY LABOR

No. Reporting Requirements Details and Reference
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

SECURITY PRACTICES

No. Reporting Requirements Details and Reference
410-1 Security personnel trained in human rights policies or procedures

RIGHTS OF INDIGENOUS PEOPLES

No. Reporting Requirements Details and Reference
411-1 Incidents of violations involving rights of indigenous peoples

HUMAN RIGHTS ASSESSMENT

No. Reporting Requirements Details and Reference
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

LOCAL COMMUNITIES

No. Reporting Requirements Details and Reference
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities

SUPPLIER SOCIAL ASSESSMENT

No. Reporting Requirements Details and Reference
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken

PUBLIC POLICY

No. Reporting Requirements Details and Reference
415-1 Political contributions

CUSTOMER HEALTH AND SAFETY

No. Reporting Requirements Details and Reference
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

MARKETING AND LABELING

No. Reporting Requirements Details and Reference
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
417-3 Incidents of non-compliance concerning marketing communications

CUSTOMER PRIVACY

No. Reporting Requirements Details and Reference
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

SOCIOECONOMIC COMPLIANCE

No. Reporting Requirements Details and Reference
419-1 Non-compliance with laws and regulations in the social and economic area