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
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 N/A
102-11 Precautionary principle or approach
102-12 External initiatives
102-13 Membership of associations
2. Strategy
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
3. Ethics and Integrity
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
4. Governance
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 -
5. Stakeholder Engagement
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
6. Reporting Practice
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 N/A
102-49 Changes in reporting N/A
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 This page
102-56 External Assurance

GRI 103: Management Approach

200 Series (Economic)

Item Reference Page
GRI 201: Economic Performance
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 N/A
GRI 202: Market Presence
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
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
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
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
GRI 206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207: Tax
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 -

300 Series (Environmental)

Item Reference Page
GRI 301: Materials 2016
301-1 Materials used by weight or volume -
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
GRI 302: Energy 2016
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
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
303-4 Water discharge
303-5 Water consumption
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
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
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions (Scope 3)
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 -
GRI 306: Effluents and Waste 2016
306-1 Water discharge by quality and destination -
306-2 Waste by type and disposal method
306-3 Significant spills N/A
306-4 Transport of hazardous waste
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
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

400 Series (Social)

Item Reference Page
GRI 401: Employment 2016
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
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes
GRI 403: Occupational Health and Safety 2018
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
GRI 404: Training and Education 2016
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 revie
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees
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
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
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
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
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 N/A
GRI 413: Local Communities 2016
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 N/A
GRI 414: Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
GRI 415: Public Policy 2016
415-1 Political contributions
GRI 416: Customer Health and Safety 2016
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 N/A
GRI 417: Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling N/A
417-3 Incidents of non-compliance concerning marketing communications
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
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
Data Privacy TC-TL-220a.1 Description of policies and practices relating to behavioral advertising and customer privacy
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
(2) and (3) are not disclosed
TC-TL-230a.2 Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards
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
(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
(2) non-associated content
TC-TL-520a.3 Description of risks and opportunities associated with net neu trality, paid peering, zero rating, and related practices
Managing Systemic Risks TC-TL-550a.1 (1) System average interruption frequency
(2) customer average interruption duration
Technology Disruptions TC-TL-550a.2 Discussion of systems to provide unimpeded service during ser vice interruptions

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).


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


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

Risk Management

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

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.
b. Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions and the related risks.
c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets.
KDDI's Commitment to Sustainability