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 |
|
| 102-51 | Date of most recent report |
|
| 102-52 | Reporting cycle | |
| 102-53 | Contact point for questions regarding the report |
|
| 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.
|
| 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 |