Contrasts with the SASB (Sustainability Accounting Standards Board) standards of practice for telecommunication services are provided.
Table 1. Sustainability
& accounting metrics
|Topic||Accounting metric||Category||Unit of measure||Code||Links|
|Environmental footprint of operations||
||Quantitative||Gigajoules (GJ), Percentage (%)||TC-TL-130a.1||ESG Data|
|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||-|
||Quantitative||Number, Percentage (%)||TC-TL-220a.4||-|
||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||
||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|
- *1Note 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.
- *2Note to TC-TL-230a.1 - Disclosure shall include a description of corrective actions implemented in response to data breaches.
- *3Note 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.
- *4Note 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.
- *5Note 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.
- *6Note to TC-TL-000.B - Wireline subscribers are defined as those customers that contract with the entity for fixed line phone services.
- *7Note 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.