Comparative Table with Guidelines

Comparative Table with GRI Standards

KDDI prepared this report by referencing the GRI Sustainability Reporting Standards.

GRI 102: General Disclosures

Item		Reference Page
1. Organizational profile
102-1	Name of the organization	Corporate Profile
102-2	Activities, brands, products, and services	Mid-Term Management Strategy Brand (Switchable to English within the page)
102-3	Location of headquarters	Corporate Profile
102-4	Location of operations	Corporate Profile
102-5	Ownership and legal form	Corporate Profile
102-6	Markets served	Mid-Term Management Strategy
102-7	Scale of the organization	Corporate Profile
102-8	Information on employees and other workers	Corporate Profile
102-9	Supply Chain	Supply Chain Management
102-10	Significant changes to the organization and its supply chain	N/A
102-11	Precautionary principle or approach	Risk Management
102-12	External initiatives	Participation in External Initiatives
102-13	Membership of associations	Organizations to Which KDDI Belongs or Is Giving Its Cooperation (Safety of Radio Waves) Initiatives by the CSIRT BSR (Business for Social Responsibility) 1% Club Participation in External Initiatives
2. Strategy
102-14	Statement from senior decision-maker	President's Message
102-15	Key impacts, risks, and opportunities	Risk Management and Internal Controls Safer and More Resilient Connected World Cyber Security and Privacy Protection Innovation Management Human Resources Respect for Human Rights Supply Chain Management Environment
3. Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior	Credo, The KDDI Group Mission Statement, The KDDI Group Philosophy, KDDI Code of Business Conduct
102-17	Mechanisms for advice and concerns about ethics	Compliance
4. Governance
102-18	Governance structure	Sustainability Promotion Framework Corporate Governance Responses to the TCFD Recommendations
102-19	Delegating authority	Sustainability Promotion Framework Corporate Governance Risk Management and Internal Controls
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Promotion Framework Corporate Governance Responses to the TCFD Recommendations Risk Management and Internal Controls
102-21	Consulting stakeholders on economic, environmental, and social topics	Sustainability Promotion Framework Stakeholder Engagement
102-22	Composition of the highest governance body and its committees	Corporate Governance Framework Composition of Directors and Advisory Committees
102-23	Chair of the highest governance body	Composition of Directors and Advisory Committees
102-24	Nominating and selecting the highest governance body	Policy and Procedure for the nomination of Director and Audit & Supervisory Board member candidates by the Board of Directors
102-25	Conflicts of interest	Corporate Governance Framework
102-26	Role of highest governance body in setting purpose, values, and strategy	President's Message Sustainability Promotion Framework Credo, The KDDI Group Mission Statement, The KDDI Group Philosophy, KDDI Code of Business Conduct Corporate Governance Framework
102-27	Collective knowledge of highest governance body	President's Message Credo, The KDDI Group Mission Statement, The KDDI Group Philosophy, KDDI Code of Business Conduct
102-28	Evaluating the highest governance body's performance	Sustainability Promotion Framework Evaluation of the Board of Directors' Effectiveness
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Promotion Framework Material Issues (Sustainability Management) Stakeholder Engagement
102-30	Effectiveness of risk management processes	Risk Management and Internal Controls
102-31	Review of economic, environmental, and social topics	Sustainability Promotion Framework Responses to the TCFD Recommendations
102-32	Highest governance body's role in sustainability reporting	Sustainability Promotion Framework Corporate Governance Framework
102-33	Communicating critical concerns	Corporate Governance Framework
102-34	Nature and total number of critical concerns	Compliance
102-35	Remuneration policies	Executive Compensation
102-36	Process for determining remuneration	Executive Compensation
102-37	Stakeholders' involvement in remuneration	Evaluation of the Board of Directors' Effectiveness
102-38	Annual total compensation ratio	President and Representative Director remuneration/average KDDI employee annual salary
102-39	Percentage increase in annual total compensation ratio	-
5. Stakeholder Engagement
102-40	List of stakeholder groups	Stakeholder Engagement
102-41	Collective bargaining agreements	Creating Sound Labor-Management Relations
102-42	Identifying and selecting stakeholders	Stakeholder Engagement
102-43	Approach to stakeholder engagement	Stakeholder Engagement
102-44	Key topics and concerns raised	Material Issues (Sustainability Management) Stakeholder Engagement
6. Reporting Practice
102-45	Entities included in the consolidated financial statements	Corporate Profile
102-46	Defining report content and topic boundaries	Disclosure Policy
102-47	List of material topics	Material Issues (Sustainability Management)
102-48	Restatements of information	N/A
102-49	Changes in reporting	N/A
102-50	Reporting period	Disclosure Policy
102-51	Date of most recent report	Disclosure Policy
102-52	Reporting cycle	Disclosure Policy
102-53	Contact point for questions regarding the report	Disclosure Policy
102-54	Claims of reporting in accordance with the GRI Standards	Disclosure Policy
102-55	GRI content index	This page
102-56	External Assurance	Third-party Assurance

GRI 103: Management Approach

Item		Reference Page
GRI 103: Management Approach
103-1	Explanation of the material topic and its boundary	Material Issues (Sustainability Management)
103-2	The management approach and its components	Corporate Governance Framework Risk Management and Internal Controls Compliance Safer and More Resilient Connected World Cyber Security and Privacy Protection Innovation Management Human Resources Respect for Human Rights Supply Chain Management Environment
103-3	Evaluation of the management approach	Sustainability Promotion Framework

200 Series (Economic)

Item		Reference Page
GRI 201: Economic Performance
201-1	Direct economic value generated and distributed	Financial Data Human Resources Data Environmental Data Community Involvement and Development
201-2	Financial implications and other risks and opportunities due to climate change	Responses to the TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	Pension System
201-4	Financial assistance received from government	N/A
GRI 202: Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Starting Salary for University Graduates Compared to Minimum Wage
202-2	Proportion of senior management hired from the local community	Human Resources Data
GRI 203: Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Disaster Preparedness
203-2	Significant indirect economic impacts	N/A
GRI 204: Procurement Practices
204-1	Proportion of spending on local suppliers	-
GRI 207: Anti-corruption
205-1	Operations assessed for risks related to corruption	Compliance
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	Compliance
GRI 206: Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Preventing Anti-competitive Behaviors
GRI 207: Tax
207-1	Approach to tax	Responsible Tax Practice
207-2	Tax governance, control, and risk management	Responsible Tax Practice
207-3	Stakeholder engagement and management of concerns related to tax	Responsible Tax Practice
207-4	Country-by-country reporting	-

300 Series (Environmental)

Item		Reference Page
GRI 301: Materials 2016
301-1	Materials used by weight or volume	-
301-2	Recycled input materials used	Environmental Data
		Recycling-Oriented Society
301-3	Reclaimed products and their packaging materials	Environmental Data
		Recycling-Oriented Society
GRI 302: Energy 2016
302-1	Energy consumption within the organization	Environmental Data
302-2	Energy consumption outside of the organization	Environmental Data
302-3	Energy intensity	Environmental Data
302-4	Reduction of energy consumption	Environmental Data
302-5	Reductions in energy requirements of products and services	Environmental Data
GRI 303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	-
303-2	Management of water discharge-related impacts	-
303-3	Water withdrawal	Environmental Data
303-4	Water discharge	Environmental Data
303-5	Water consumption	Environmental Data
GRI 304: Biodiversity 2016
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	N/A
304-2	Significant impacts of activities, products, and services on biodiversity	N/A
304-3	Habitats protected or restored	Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	N/A
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Environmental Data
305-2	Energy indirect (Scope 2) GHG emissions	Environmental Data
305-3	Other indirect (Scope 3) GHG emissions (Scope 3)	Environmental Data
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	Environmental Data
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	-
GRI 306: Effluents and Waste 2016
306-1	Water discharge by quality and destination	-
306-2	Waste by type and disposal method	Environmental Data
306-3	Significant spills	N/A
306-4	Transport of hazardous waste	Appropriate Processing of PCB-Containing Equipment
306-5	Water bodies affected by water discharges and/or runoff	-
GRI 307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	Compliance with Environmental Laws and Regulations (No violations)
GRI 308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	-
308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain Management

400 Series (Social)

Item		Reference Page
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Human Resources Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Pension System, Wellness Benefits
401-3	Parental leave	Diverse Work Styles
GRI 402: Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	Creating Sound Labor-Management Relations
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Promotion of Occupational Safety and Health
403-2	Hazard identification, risk assessment, and incident investigation	Promotion of Occupational Safety and Health
403-3	Occupational health services	Promotion of Occupational Safety and Health
403-4	Worker participation, consultation, and communication on occupational health and safety	Promotion of Occupational Safety and Health
403-5	Worker training on occupational health and safety	Promotion of Occupational Safety and Health
403-6	Promotion of worker health	Promotion of Occupational Safety and Health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Promotion of Occupational Safety and Health
403-8	Workers covered by an occupational health and safety management system	Promotion of Occupational Safety and Health
403-9	Work-related injuries	Promotion of Occupational Safety and Health
403-10	Work-related ill health	Promotion of Occupational Safety and Health
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Human Resources Data
404-2	Programs for upgrading employee skills and transition assistance programs	Human Resources Promotion of Women's Participation and Advancement in the Workplace DE&I (Diversity, Equity and Inclusion)
404-3	Percentage of employees receiving regular performance and career development revie	Evaluation and Remuneration Systems
GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Human Resources Data Executive Members
405-2	Ratio of basic salary and remuneration of women to men	-
GRI 406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Respect for Human Rights
GRI 407: Freedom of Association and Collective Bargaining 2016
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Creating Sound Labor-Management Relations Supply Chain Management Promoting Sustainable Procurement
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Promoting Sustainable Procurement
GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Promoting Sustainable Procurement
GRI 410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	-
GRI 411: Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	N/A
GRI 412: Human Rights Assessment 2016
412-1	Operations that have been subject to human rights reviews or impact assessments	Respect for Human Rights
412-2	Employee training on human rights policies or procedures	Respect for Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	N/A
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Community Involvement and Development
413-2	Operations with significant actual and potential negative impacts on local communities	N/A
GRI 414: Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	Supply Chain Management Promoting Sustainable Procurement
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain Management Promoting Sustainable Procurement
GRI 415: Public Policy 2016
415-1	Political contributions	Political Contributions
GRI 416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Responsibility for Products and Services
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	N/A
GRI 417: Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	Responsibility for Products and Services Environmental Eco Label
417-2	Incidents of non-compliance concerning product and service information and labeling	N/A
417-3	Incidents of non-compliance concerning marketing communications	Brand Management
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Number of Serious Information Security Incidents
GRI 419: Socioeconomic Compliance 2016
419-1	Non-compliance with laws and regulations in the social and economic area	N/A

Sustainability Accounting Standards Board (SASB) Comparative Table

KDDI references the sustainability account standards for telecommunication services industry designated by Sustainability Accounting Standards Board (SASB).

Topic	SASB Code	Accounting Metric	Destination of Disclosure/Other
Environmental Footprint of Operations	TC-TL-130a.1	(1) Total energy consumed (2) Percentage grid electricity (3) Percentage renewable	Environmental Data
Data Privacy	TC-TL-220a.1	Description of policies and practices relating to behavioral advertising and customer privacy	Cyber Security and Privacy Protection Privacy Policy
	TC-TL-220a.2	Percentage of customers whose information is used for secondary purposes	100% Purpose: Privacy Portal
	TC-TL-220a.3	Total amount of monetary losses as a result of legal proceedings associated with customer privacy	Not disclosed
	TC-TL-220a.4	(1) Number of law enforcement requests for customer information (2) Number of customers whose information was requested (3) Percentage resulting in disclosure	Not disclosed
Data Security	TC-TL-230a.1	(1) Number of data breaches (2) Percentage involving personally identifiable information (PII) (3) Number of customers affected	(1) Number of Serious Information Security Incidents (2) and (3) are not disclosed
Data Security	TC-TL-230a.2	Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards	Cyber Security and Privacy Protection Innovation Management Risk Management Participation in External Initiatives
Product End-of-life Management	TC-TL-440a.1	(1) Materials recovered through take back programs, percent age of recovered materials that were (2) reused, (3) recycled, and (4) landfilled	(1) Promotion of Mobile Phone Recycling (2) through (4) are not disclosed
Competitive Behavior & Open Internet	TC-TL-520a.1	Total amount of monetary losses as a result of legal proceed ings associated with anticompetitive behavior	Not disclosed
	TC-TL-520a.2	Average actual sustained download speed of (1) owned and commercially-associated content and (2) non-associated content	Definition of measured value of actual operating speed (in Japanese only)
	TC-TL-520a.3	Description of risks and opportunities associated with net neu trality, paid peering, zero rating, and related practices	Risk Management Cyber Security and Privacy Protection Safer and More Resilient Connected World Innovation Management Respect for Human Rights
Managing Systemic Risks	TC-TL-550a.1	(1) System average interruption frequency and (2) customer average interruption duration	Frequency and Duration of Network Interruption
Technology Disruptions	TC-TL-550a.2	Discussion of systems to provide unimpeded service during ser vice interruptions	Network Quality Management and Improvement Disaster Preparedness

Task Force on Climate-related Financial Disclosures (TCFD) Comparative Table

KDDI references the disclosure items recommended by the Task Force on Climate-related Financial Disclosures (TCFD).

Governance

Recommended Disclosures	Reference Page
a. Describe the board's oversight of climate-related risks and opportunities.	Responses to the TCFD Recommendations
b. Describe management's role in assessing and managing climate-related risks and opportunities.	Responses to the TCFD Recommendations

Strategy

Recommended Disclosures	Reference Page
a. Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	Responses to the TCFD Recommendations
b. Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy, and financial planning.	Responses to the TCFD Recommendations
c. Describe the resilience of the organization's strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.	Responses to the TCFD Recommendations

Risk Management

Recommended Disclosures	Reference Page
a. Describe the organization's processes for identifying and assessing climate-related risks.	Responses to the TCFD Recommendations
b. Describe the organization's processes for managing climate-related risks.	Responses to the TCFD Recommendations
c. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization's overall risk management.	Responses to the TCFD Recommendations

Metrics & Targets

Recommended Disclosures	Reference Page
a. Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.	Responses to the TCFD Recommendations
b. Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks.	Environmental Data
c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.	Responses to the TCFD Recommendations

KDDI's Commitment to Sustainability

Recommended Contents