SASB Index

Contrasts with the SASB (Sustainability Accounting Standards Board) standards of practice for telecommunication services are provided.

Table 1. Sustainability
disclosure topics
& accounting metrics

Topic Accounting metric Category Unit of measure Code Links
Environmental footprint of operations
  1. (1)
    Total energy consumed
  2. (2)
    Percentage grid electricity
  3. (3)
    Percentage renewable
 Quantitative Gigajoules (GJ), Percentage (%) TC-TL-130a.1 ESG Data
Data privacy Description of policies and practices relating to behavioral advertising and customer privacy Discussion and analysis n/a TC-TL-220a.1 SoftBank Privacy Policy (in Japanese)
Number of customers whose information is used for secondary purposes Quantitative Number TC-TL-220a.2 -
Total amount of monetary losses as a result of legal proceedings associated with customer privacy*1 Quantitative Reporting currency TC-TL-220a.3 -
  1. (1)
    Number of law enforcement requests for customer information
  2. (2)
    Number of customers whose information was requested
  3. (3)
    Percentage resulting in disclosure
 Quantitative Number, Percentage (%) TC-TL-220a.4 -
Data security
  1. (1)
    Number of data breaches
  2. (2)
    Percentage involving personally identifiable information
  3. (3)
    Number of customers affected*2
 Quantitative Number, Percentage (%) TC-TL-230a.1 ESG Data
Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards Discussion and analysis n/a TC-TL-230a.2 Information Security
Product end-of-life management (1) Materials recovered through take back programs, percentage of recovered materials that were (2) reused, (3) recycled, and (4) landfilled Quantitative Metric tons (t), Percentage (%) TC-TL-440a.1 -
Competitive behavior & open internet Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behavior regulations*3 Quantitative Reporting currency TC-TL-520a.1 ESG Data
Average actual sustained download speed of (1) owned and commercially-associated content and (2) non-associated content Quantitative Megabits per second (Mbps) TC-TL-520a.2 Methodology and results of the Ministry of Internal Affairs and Communications Effective Speed Survey (in Japanese)
Description of risks and opportunities associated with net neutrality, paid peering, zero rating, and related practices Discussion and analysis n/a TC-TL-520a.3 -
Managing systemic risks from technology disruptions
  1. (1)
    System average interruption frequency and
  2. (2)
    Customer average interruption duration*4
 Quantitative Disruptions per customer, Hours per customer TC-TL-550a.1 ESG Data
Discussion of systems to provide unimpeded service during service interruptions Discussion and analysis n/a TC-TL-550a.2 Recovery Measures

Table 2. Activity metrics

Activity metric Category Unit of measure Code Links
Number of wireless subscribers*5 Quantitative Number TC-TL-000.A Principal Operating Data
Number of wireline subscribers*6 Quantitative Number TC-TL-000.B -
Number of broadband subscribers*7 Quantitative Number TC-TL-000.C Principal Operating Data
Network traffic Quantitative Petabytes TC-TL-000.D -
[Notes]
  1. *1
    Note to TC-TL-220a.3 - The entity shall briefly describe the nature, context, and any corrective actions taken as a result of the monetary losses.
  2. *2
    Note to TC-TL-230a.1 - Disclosure shall include a description of corrective actions implemented in response to data breaches.
  3. *3
    Note to TC-TL-520a.1 - The entity shall briefly describe the nature, context, and any corrective actions taken as a result of the monetary losses.
  4. *4
    Note to TC-TL-550a.1 - Disclosure shall include a description of each significant performance issue or service disruption and any corrective actions taken to prevent future disruptions.
  5. *5
    Note to TC-TL-000.A - Wireless subscribers are defined as those customers that contract with the entity for mobile services, which include cellular phone service and/or wireless data service.
  6. *6
    Note to TC-TL-000.B - Wireline subscribers are defined as those customers that contract with the entity for fixed line phone services.
  7. *7
    Note to TC-TL-000.C - Broadband subscribers are defined as those customers that contract with the entity for fixed line cable and internet services, which include WiFi connections.