Guidelines Correspondence Tables (SASB, GRI, TCFD, TNFD)

SASB

Sustainability Accounting Standards Board (SASB) Correspondence Table

The LY Corporation Group (the Group) refers to the Internet Media & Services standards set forth by the Sustainability Accounting Standards Board (SASB) for identification of material issues for the Group, and endeavors to ensure information disclosure based on the SASB materiality map.

Table 1. Sustainability Disclosure Topics & Accounting Metrics

TOPIC	METRIC	CODE	Disclosed materials
Environmental Footprint of Hardware Infrastructure	Environmental Footprint of Hardware Infrastructure	METRIC (1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable	CODE TC-IM-130a.1	Disclosed materials Outline of Environmental Load ESG Data (Environment)
		METRIC (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress	CODE TC-IM-130a.2	Disclosed materials Outline of Environmental Load ESG Data (Environment)
		METRIC Discussion of the integration of environmental considerations into strategic planning for data centre needs	CODE TC-IM-130a.3	Disclosed materials Targets and Initiatives for Mitigation of Climate Change
Data Privacy, Advertising Standards & Freedom of Expression	Data Privacy, Advertising Standards & Freedom of Expression	METRIC Description of policies and practices relating to targeted advertising and user privacy	CODE TC-IM-220a.1	Disclosed materials LY Corporation Privacy Policy
		METRIC Number of users whose information is used for secondary purposes	CODE TC-IM-220a.2	-
		METRIC Total amount of monetary losses as a result of legal proceedings associated with user privacy	CODE TC-IM-220a.3	-
		METRIC (1) Number of law enforcement requests for user information, (2) number of users whose information was requested, (3) percentage resulting in disclosure	CODE TC-IM-220a.4	Responding to Law Enforcement Agencies
		METRIC List of countries where core products or services are subject to government-required monitoring, blocking, content filtering, or censoring	CODE TC-IM-220a.5	-
		METRIC Number of government requests to remove content, percentage compliance with requests	CODE TC-IM-220a.6	-
Data Security	Data Security	METRIC (1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of users affected	CODE TC-IM-230a.1	Information and Progress on Measures to Prevent a Recurrence of Information Leakage Due to Unauthorized Access
Data Security	Data Security	METRIC Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards	CODE TC-IM-230a.2	Disclosed materials External Certifications
Employee Recruitment, Inclusion & Performance	Employee Recruitment, Inclusion & Performance	METRIC Percentage of employees that require a work visa	CODE TC-IM-330a.1	Disclosed materials ESG Data (Social)
		METRIC Employee engagement as a percentage	CODE TC-IM-330a.2	Disclosed materials Fostering a Unique Culture & Monitoring for Better Performance ESG Data (Social)
		METRIC Percentage of (1) gender and (2) diversity group representation for (a) executive management, (b) non-executive management, (c) technical employees and (d) all other employees	CODE TC-IM-330a.3	Disclosed materials ESG Data (Social)
Intellectual Property Protection & Competitive Behaviour	Intellectual Property Protection & Competitive Behaviour	METRIC Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behaviour regulations	CODE TC-IM-520a.1	Disclosed materials Intellectual Property

Table 2. Activity Metrics

ACTIVITY METRIC	CODE	Disclosed materials
Entity-defined measure of user activity	TC-IM-000.A	KPI Trends (Financial Data Sheet)
(1) Data processing capacity,	TC-IM-000.B	-
(2) percentage outsourced	TC-IM-000.B	-
(1) Amount of data storage,	TC-IM-000.C	-
(2) percentage outsourced	TC-IM-000.C	-

ACTIVITY METRIC

Entity-defined measure of user activity

CODE

TC-IM-000.A

Disclosed materials

KPI Trends (Financial Data Sheet)

ACTIVITY METRIC

(1) Data processing capacity,
(2) percentage outsourced

CODE

TC-IM-000.B

Disclosed materials

ACTIVITY METRIC

(1) Amount of data storage,
(2) percentage outsourced

CODE

TC-IM-000.C

Disclosed materials

GRI

Global Reporting Initiative (GRI) Correspondence Table

The LY Corporation Group has prepared disclosure materials on non-financial information in accordance with the GRI Standards. This table shows where each of the GRI items can be found in our corporate website.

GRI 1: Foundation 2021
Statement of use	The LY Corporation Group has reported in accordance with the GRI Standards for the period of fiscal year 2023 (from April 1, 2023, to March 31, 2024). *To provide an updated status of the LY Corporation Group, some activities from April 2024 onwards are also reported as appropriate.
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	Going forward, the LY Group will comply with the relevant sector standards as they become available.

GRI 1: Foundation 2021
Statement of use
The LY Corporation Group has reported in accordance with the GRI Standards for the period of fiscal year 2023 (from April 1, 2023, to March 31, 2024). *To provide an updated status of the LY Corporation Group, some activities from April 2024 onwards are also reported as appropriate.
GRI 1 used
GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)
Going forward, the LY Group will comply with the relevant sector standards as they become available.

			Website
GRI 2： General Disclosures 2021	2-1	Organizational details	About LY Corporation Major Group Companies
	2-2	Entities included in the organization’s sustainability reporting	About LY Corporation Editorial Policy
	2-3	Reporting period, frequency and contact point	Editorial Policy
	2-4	Restatements of information	Editorial Policy ESG Data
	2-5	External assurance	Third-Party Verification ESG Data (Environment)
	2-6	Activities, value chain and other business relationships	Realizing a Decarbonized Society(Environmental Data) Realization of Sustainable Supply Chains
	2-7	Employees	ESG Data (Social) Human Capital Strategy (Reinforcing Talent and Fostering a Culture)
	2-8	Workers who are not employees	ESG Data (Social)
	2-9	Governance structure and composition	Corporate Governance Sustainability Management
	2-10	Nomination and selection of the highest governance body	Corporate Governance
	2-11	Chair of the highest governance body	Corporate Governance
	2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Sustainability Management
	2-13	Delegation of responsibility for managing impacts	Sustainability Management
	2-14	Role of the highest governance body in sustainability reporting	Sustainability Management
	2-15	Conflicts of interest	LY Corporation Group Code of Conduct Responsible Business Operation
	2-16	Communication of critical concerns	LY Corporation Group Human Rights Policy Compliance
	2-17	Collective knowledge of the highest governance body	Corporate Governance Sustainability Management
	2-18	Evaluation of the performance of the highest governance body	Corporate Governance Sustainability Management
	2-19	Remuneration policies	Corporate Governance
	2-20	Process to determine remuneration	Corporate Governance
	2-21	Annual total compensation ratio	ESG Data (Social)
	2-22	Statement on sustainable development strategy	CEO Message Message from the CFO Sustainability Management
	2-23	Policy commitments	Sustainability Management LY Corporation Group Human Rights Policy Basic Environmental Policy
	2-24	Embedding policy commitments	Sustainability Management Respect for Human Rights Realizing a Decarbonized Society
	2-25	Processes to remediate negative impacts	LY Corporation Group Human Rights Policy Human Rights Due Diligence LY Corporation Group Whistleblowing Hotline Compliance
	2-26	Mechanisms for seeking advice and raising concerns	Compliance LY Corporation Group Whistleblowing Hotline Grievance Mechanism
	2-27	Compliance with laws and regulations	LY Corporation Group Code of Conduct Legal Compliance and Fulfillment of Responsibilities in the International Community
	2-28	Membership associations	Legal Compliance and Fulfillment of Responsibilities in the International Community Community Investment Security
	2-29	Approach to stakeholder engagement	Sustainability Management Stakeholder Dialogue Community Investment
	2-30	Collective bargaining agreements	Securities Report(Japanese Only) DE&I, Work Style, Well-Being
GRI 3： Material Topics 2021	3-1	Process to determine material topics	Sustainability Management
	3-2	List of material topics	Sustainability Management
	3-3	Management of material topics	Sustainability Management
201:Economic Performance 2016		-	Financial Statement Historical Data Sustainability Management Legal Compliance and Fulfillment of Responsibilities in the International Community DE&I, Work Style, Well-Being Community Investment
202: Market Presence 2016		-	Community Investment
203: Indirect Economic Impacts 2016		-	Community Investment
204: Procurement Practices 2016		-	-
205:Anti-corruption 2016		-	LY Corporation Group Code of Conduct LY Corporation Group Basic Policy on Anti-Bribery, Etc. Corporate Governance Responsible Business Operation
206: Anti-competitive Behavior 2016		-	Responsible Business Operation
207: Tax 2019		-	Basic Tax Policy
301: Materials 2016		-	Preserving Natural Capital ESG Data (Environment) Waste Management
302: Energy 2016		-	Realizing a Decarbonized Society ESG Data (Environment) Climate Change Strategies
303: Water and Effluents 2018		-	Preserving Natural Capital(Protection of Water Resources) ESG Data (Environment) Preserving Natural Capital(Third-Party Verification)
304: Biodiversity 2016		-	Preserving Natural Capital ESG Data (Environment) Protection of Biodiversity
305: Emissions 2016		-	Realizing a Decarbonized Society ESG Data (Environment) Realizing a Decarbonized Society
306: Waste 2020		-	Preserving Natural Capital ESG Data (Environment) Preserving Natural Capital
308: Supplier Environmental Assessment 2016		-	Realizing a Decarbonized Society Environmental/Social Activity Report "Promise No.1 Purchase & Procurement" (Japanese only \| ASKUL Corporation)
401: Employment 2016		-	Facilitating Human Capital Growth Recruitment ESG Data (Social)
402: Labor/Management Relations 2016		-	DE&I, Work Style, Well-Being ESG Data (Social)
403: Occupational Health and Safety 2018		-	DE&I, Work Style, Well-Being ESG Data (Social)
404: Training and Education 2016		-	Facilitating Human Capital Growth Human Capital Strategy (Reinforcing Talent and Fostering a Culture)
405: Diversity and Equal Opportunity 2016		-	DE&I, Work Style, Well-Being
406: Non-discrimination 2016		-	Grievance Mechanism Compliance ESG Data(Governance)
407: Freedom of Association and Collective Bargaining 2016		-	LY Corporation Group Human Rights Policy DE&I, Work Style, Well-Being
408: Child Labor 2016		-	LY Corporation Group Human Rights Policy
409: Forced or Compulsory Labor 2016		-	LY Corporation Group Human Rights Policy
410: Security Practices 2016		-	-
411: Rights of Indigenous Peoples 2016		-	-
413: Local Communities 2016		-	Community Investment
414: Supplier Social Assessment 2016		-	Basic Policy on Procurement To Our Suppliers Human Rights Assessment for Suppliers
415: Public Policy 2016		-	ESG Data(Governance) Responsible Business Operation
416: Customer Health and Safety 2016		-	Privacy & Security Improving Service Quality
417: Marketing and Labeling 2016		-	Improving Service Quality
418: Customer Privacy 2016		-	Privacy & Security

TCFD

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

The LY Corporation Group endorsed the TCFD and officially joined the supporters in June 2020. The Group will pursue initiatives based on the TCFD recommendations and will continue to make more specific disclosures in the future.

Proposals	Recommendation Guidances	Disclosed Materials
Proposals Governance	Recommendation Guidances 1. Board of Directors' oversight	Disclosed materials Monitoring by the Board of Directors
Proposals Governance	Recommendation Guidances 2. Management's role	Disclosed materials Roles of the Management
Proposals Strategy	Recommendation Guidances 3. Identified risks and Opportunities	Disclosed materials Risks and opportunities
	Recommendation Guidances 4. Impact on businesses/strategy/financial planning	Disclosed materials Climate Change Strategies
		Disclosed materials Green Bond
	Recommendation Guidances 5. Resilience of strategy, based on scenarios	Disclosed materials Scenario-Based Strategy Resilience
Proposals Risk Management	Recommendation Guidances 6. Process for identifying/assessing risks	Disclosed materials Risk Management Structure and Process
		Disclosed materials Scenarios and Methodology
		Disclosed materials Materiality for the LY Corporation Group
	Recommendation Guidances 7. Process for managing risks	Disclosed materials Risk Management Structure and Process
	Recommendation Guidances 8. Integration into the organization's overall risk management	Disclosed materials Risk Management Structure and Process
		Disclosed materials Enterprise Risk Management (ERM)
		Disclosed materials Materiality for the LY Corporation Group
Proposals Metrics and Targets	Recommendation Guidances 9. Metrics used to assess and manage risks and opportunities	Disclosed materials Climate Change Strategies
		Disclosed materials Environmental Targets
		Disclosed materials Environmental Data
	Recommendation Guidances 10. Scope 1, 2, 3 GHG emissions	Disclosed materials Environmental Data
	Recommendation Guidances 10. Scope 1, 2, 3 GHG emissions	Disclosed materials ESG Data (Environment)
	Recommendation Guidances 11. Targets used to manage risks and opportunities and performance against targets	Disclosed materials Environmental Targets
		Disclosed materials Environmental Data

TNFD

Task Force on Nature-related Financial Disclosures (TNFD) Correspondence Table

In November 2023, LY Corporation was adopted as a TNFD Early Adopter. The Group will pursue initiatives based on the TNFD Recommendations and will continue to make more specific disclosures in the future.

Proposals	Recommendation Guidance	Disclosed Materials
Proposals Governance	Recommendation Guidances A. Board of Directors’ oversight	Disclosed materials Monitoring by the Board of Directors
	Recommendation Guidances B. Management’s roles	Disclosed materials Roles of the Management
	Recommendation Guidances C. Human rights policies with respect to stakeholders and oversight by the board and management	Disclosed materials Basic Policy on Human Rights
Proposals Strategy	Recommendation Guidances A. Identified dependencies, impacts, risks and opportunities	Disclosed materials Risks and Opportunities
		Disclosed materials Dependencies and Impacts
	Recommendation Guidances B. Impacts on business model, value chain, strategy, and financial planning	Disclosed materials Protection of Water Resources
		Disclosed materials Realization of Sustainable Supply Chains
	Recommendation Guidances C. Resilience of the strategies based on scenarios	Disclosed materials Scenario-Based Strategy Resilience
	Recommendation Guidances D. Assets and activities that meet the criteria for priority locations	Disclosed materials Analyzing and Responding to Water Risks and Identifying Priority Locations
Proposals Risk and Impact Management	Recommendation Guidances A(i). Processes for identifying, assessing, and prioritizing dependencies, impacts, risks and opportunities in direct operations	Disclosed materials Risk Management Structure and Process
		Disclosed materials Scenarios and Methodology
		Disclosed materials Materiality for the LY Corporation Group
	Recommendation Guidances A(ii). Processes for identifying, assessing, and prioritizing dependencies, impacts, risks and opportunities in upstream and downstream value chain(s)	Disclosed materials Risk Management Structure and Process
		Disclosed materials Scenarios and Methodology
		Disclosed materials Materiality for the LY Corporation Group
	Recommendation Guidances B. Process for monitoring dependencies, impacts, risks and opportunities	Disclosed materials Risk Management Structure and Process
	Recommendation Guidances C. Integration to organization’s overall risk management process	Disclosed materials Risk Management Structure and Process
		Disclosed materials Enterprise Risk Management (ERM)
		Disclosed materials Materiality for the LY Corporation Group
Proposals Metrics and Targets	Recommendation Guidances A. Metrics used to assess and manage risks and opportunities	Disclosed materials Analyzing and Responding to Water Risks and Identifying Priority Locations
		Disclosed materials ESG Data (Environment)
	Recommendation Guidances B. Metrics used to assess and manage dependencies and impacts	Disclosed materials Water Consumption Reduction Target
		Disclosed materials ESG Data (Environment)
	Recommendation Guidances C. Targets and goals of dependencies, impacts, risks, and opportunities	Disclosed materials Environmental Targets
		Disclosed materials ESG Data (Environment)