GRI Standard Content Index

Our website refers to the Global Reporting Initiative (GRI), and the following is a list of websites (reporting scope: SOFTBANK CORP.) that contain information related to the “GRI Sustainability Reporting Standards”.

General disclosures

Organizational profile

No. Reporting Requirements Links
102-1 Name of the organization
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


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

Ethics and integrity

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


No. Reporting Requirements Links
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 Links
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 Links
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
  • GRI Standard Content Index (this page)
102-55 GRI content index
  • GRI Standard Content Index (this page)
102-56 External assurance

Management approach

No. Reporting Requirements Links
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 performance

No. Reporting Requirements Links
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 Links
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

Procurement practices

No. Reporting Requirements Links
204-1 Proportion of spending on local suppliers -


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


No. Reporting Requirements Links
207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting



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


No. Reporting Requirements Links
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 and effluents

No. Reporting Requirements Links
303-1 Interactions with water as a shared resource -
303-2 Management of water discharge-related impacts -
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption


No. Reporting Requirements Links
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 -


No. Reporting Requirements Links
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) -
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions


No. Reporting Requirements Links
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant wasterelated impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal

Environmental compliance

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

Supplier environmental assessment

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



No. Reporting Requirements Links
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 Links
402-1 Minimum notice periods regarding operational changes -

Occupational health and safety

No. Reporting Requirements Links
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries -
403-10 Work-related ill health -

Training and education

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


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

Freedom of association and collective bargaining

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

Forced or compulsory labor

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

Security practices

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

Rights of indigenous peoples

No. Reporting Requirements Links
411-1 Incidents of violations involving rights of indigenous peoples -

Human rights assessment

No. Reporting Requirements Links
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 Links
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 Links
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 Links
415-1 Political contributions

Customer health and safety

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

Socioeconomic compliance

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