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

INDEX

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.

Items	Metrics	SASB Code	Disclosed materials
Environmental Footprint of Hardware Infrastructure	Metrics (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable	SASB Code TC-IM-130a.1	Disclosed materials Outline of Environmental Load ESG Data (Environment)
	Metrics (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	SASB Code TC-IM-130a.2	Disclosed materials Outline of Environmental Load ESG Data (Environment)
	Metrics Discussion of the integration of environmental considerations into strategic planning for data center needs	SASB Code TC-IM-130a.3	Disclosed materials Targets and Initiatives Related to "Mitigation" of Climate Change
Data Privacy, Advertising Standards & Freedom of Expression	Metrics Description of policies and practices relating to behavioral advertising and user privacy	SASB Code TC-IM-220a.1	Disclosed materials Privacy Policy
	Metrics Number of users whose information is used for secondary purposes	SASB Code TC-IM-220a.2	Disclosed materials Not disclosed
	Metrics Total amount of monetary losses as a result of legal proceedings associated with user privacy	SASB Code TC-IM-220a.3	Disclosed materials Not disclosed
	Metrics (1) Number of law enforcement requests for user information, (2) number of users whose information was requested, (3) percentage resulting in disclosure	SASB Code TC-IM-220a.4	Disclosed materials Not disclosed
	Metrics List of countries where core products or services are subject to government-required monitoring, blocking, content filtering, or censoring	SASB Code TC-IM-220a.5	Disclosed materials Not disclosed
	Metrics Number of government requests to remove content, percentage compliance with requests	SASB Code TC-IM-220a.6	Disclosed materials Not disclosed
Data Security	Metrics (1) Number of data breaches, (2) percentage involving personally identifiable information (PII), (3) number of users affected	SASB Code TC-IM-230a.1	Disclosed materials Not disclosed
Data Security	Metrics Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards	SASB Code TC-IM-230a.2	Disclosed materials Acquisition of Third-Party Certification
Employee Recruitment, Inclusion & Performance	Metrics Percentage of employees that are foreign nationals	SASB Code TC-IM-330a.1	Disclosed materials ESG Data (Social)
	Metrics Employee engagement as a percentage	SASB Code TC-IM-330a.2	Disclosed materials To Realize a Motivating Work Environment ESG Data (Social)
	Metrics Entity-defined measure of user activity	SASB Code TC-IM-000.A	Disclosed materials KPI Trends
	Metrics (1) Data processing capacity, (2) percentage outsourced	SASB Code TC-IM-000.B	Disclosed materials Not disclosed
	Metrics (1) Amount of data storage, (2) percentage outsourced	SASB Code TC-IM-000.C	Disclosed materials Not disclosed
	Metrics Percentage of gender and racial/ethnic group representation for (1) management, (2) technical staff, and (3) all other employees	SASB Code TC-IM-330a.3	Disclosed materials ESG Data (Social)
Intellectual Property Protection & Competitive Behavior	Metrics Total amount of monetary losses as a result of legal proceedings associated with anticompetitive behavior regulations	SASB Code TC-IM-520a.1	Disclosed materials Intellectual Property Policy

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 Standards Content Index			Website
102	General Disclosures	Name of the organization	LY Corporation About LY Corporation Major Group Companies
		Activities, brands, products, and services	LY Corporation About LY Corporation Integrated Report
		Location of the organization's headquarters	LY Corporation About LY Corporation
		Location of operations	LY Corporation About LY Corporation Major Group Companies
		Ownership and legal form	LY Corporation About LY Corporation Corporate Governance Major Group Companies
		Markets served	LY Corporation Integrated Report Major Group Companies
		Scale of the organization	LY Corporation About LY Corporation Financial Highlights
		Information on employees and other workers	LY Corporation About LY Corporation ESG Data
		Supply chain	LY Corporation Consolidated Financial Statements, and Independent Auditor's Report
		Significant changes to the organization and its supply chain	LY Corporation Consolidated Financial Statements, and Independent Auditor's Report
		Precautionary Principle or approach	LY Corporation Enterprise Risk Management (ERM) Privacy and Security
		External initiatives	LY Corporation Legal Compliance and Fulfillment of Responsibilities in the International Community
		Membership of associations	LY Corporation Community Investment Information Technology Federation of Japan
		Statement from senior decision-maker	LY Corporation CEO Message Integrated Report
		Key impacts, risks, and opportunities	LY Corporation Enterprise Risk Management (ERM) Consolidated Financial Statements, and Independent Auditor's Report Legal Compliance and Fulfillment of Responsibilities in the International Community
		Values, principles, standards, and norms of behavior	LY Corporation LY Corporation Group Code of Conduct
		Mechanisms for advice and concerns about ethics	LY Corporation Fortifying Internal Control
		Governance structure	LY Corporation Corporate Governance
		Delegating authority	LY Corporation Corporate Governance
		Executive-level responsibility for economic, environmental, and social topics	LY Corporation Corporate Governance Sustainability Management Management Structure
		Consulting stakeholders on economic, environmental, and social topics	LY Corporation Corporate Governance Stakeholder Dialogue
		Composition of the highest governance body and its committees	LY Corporation Corporate Governance Directors and Officers
		Chair of the highest governance body	LY Corporation Corporate Governance Directors and Officers
		Nominating and selecting the highest governance body	LY Corporation Corporate Governance Directors and Officers
		Conflicts of interest	LY Corporation Corporate Governance
		Role of highest governance body in setting purpose, values, and strategy	LY Corporation Corporate Governance
		Collective knowledge of highest governance body	LY Corporation Corporate Governance
		Evaluating the highest governance body's performance	LY Corporation Corporate Governance
		Identifying and managing economic, environmental, and social impacts	LY Corporation Community Investment
		Effectiveness of risk management processes	LY Corporation Enterprise Risk Management (ERM)
		Review of economic, environmental, and social topics	LY Corporation ESG Data
		Highest governance body's role in sustainability reporting	LY Corporation Materiality for the LY Corporation Group Management Structure
		Communicating critical concerns	LY Corporation Consolidated Financial Statements, and Independent Auditor's Report
		Nature and total number of critical concerns	N. A.
		Remuneration policies	LY Corporation Corporate Governance
		Process for determining remuneration	LY Corporation Corporate Governance
		Stakeholders' involvement in remuneration	LY Corporation Corporate Governance
		Annual total compensation ratio	Ratio of CEO's remuneration to average annual salary of employees
		Percentage increase in annual total compensation ratio	―
		List of stakeholder groups	LY Corporation Sustainability Management Stakeholder Dialogue
		Collective bargaining agreements	LY Corporation Basic Policy on Human Rights (Human Rights Policy) Developing a Motivating Work Environment thorough Labor-management Cooperation
		Identifying and selecting stakeholders	LY Corporation Sustainability Management Stakeholder Dialogue
		Approach to stakeholder engagement	LY Corporation Sustainability Management Stakeholder Dialogue
		Key topics and concerns raised	LY Corporation Enterprise Risk Management (ERM) Consolidated Financial Statements, and Independent Auditor's Report
		Entities included in the consolidated financial statements	LY Corporation Major Group Companies
		Defining report content and topic Boundaries	LY Corporation Investor Relations Sustainability Management
		List of material topics	LY Corporation Materiality for the LY Corporation Group Sustainability Management
		Restatements of information	―
		Changes in reporting	LY Corporation Investor Relations Integrated Report Editorial Policy
		Reporting period	LY Corporation Investor Relations Integrated Report Editorial Policy
		Date of most recent report	LY Corporation Investor Relations Integrated Report Editorial Policy
		Reporting cycle	LY Corporation Investor Relations Integrated Report Editorial Policy
		Contact point for questions regarding the report	LY Corporation IR Contacts Editorial Policy
		Claims of reporting in accordance with the GRI Standards	―
		GRI content index	―
		External assurance	―
103	Management Approach	Explanation of the material topic and its Boundary	LY Corporation Materiality for the LY Corporation Group Sustainability Management
		The management approach and its components	LY Corporation Materiality for the LY Corporation Group Sustainability Management
		Evaluation of the management approach	LY Corporation Sustainability Management Management Structure Major Group Companies
201	Economic Performance	―	LY Corporation Financial Statement Historical Data Sustainability Management Welfare Programs Community Investment
202	Market Presence	―	―
203	Economic Performance	―	LY Corporation Community Investment
204	Procurement Practices	―	―
205	Procurement Practices	―	LY Corporation LY Corporation Group Code of Conduct Corporate Governance Responsible Business Operation
206	Anti-competitive Behavior	―	―
207	Tax	―	LY Corporation Basic Tax Policy
301	Materials	―	LY Corporation Preserving Natural Capital ESG Data (Environment) Waste Management
302	Energy	―	LY Corporation Realizing a Decarbonized Society ESG Data (Environment) Initiatives related to "Mitigation" of Climate Change
303	Water and Effluentsr	―	LY Corporation Realizing a Decarbonized Society ESG Data (Environment) Protection of Water Resources
304	Biodiversity	―	LY Corporation Preserving Natural Capital ESG Data (Environment) Protection of Biodiversity
305	Emissions	―	LY Corporation Realizing a Decarbonized Society ESG Data (Environment) Initiatives to Protect Biodiversity
306	Waste Matter	―	LY Corporation Realizing a Decarbonized Society ESG Data (Environment) Waste Management
307	Environmental Compliance	―	LY Corporation ESG Data (Environment)"Amount of environmental penalties imposed"
308	Supplier Environmental Assessment	―	ASKUL Corporation Environmental/Social Activity Report "Promise No.1 Purchase & Procurement" (Japanese only)
401	Employment	―	LY Corporation Recruitment (Human Capital Acquisition) ESG Data (Social)
402	Labor / Management Relations	―	―
403	Occupational Health and Safety	―	LY Corporation Provision of Health and Safety Systems ESG (Social)
404	Training and Education	―	LY Corporation Creating Opportunities for Learning and Experience
405	Diversity and Equal Opportunity	―	LY Corporation Respecting Diversity
406	Non-discrimination	―	LY Corporation Respecting Diversity Compliance
407	Freedom of Association and Collective Bargaining	―	LY Corporation Basic Policy on Human Rights (Human Rights Policy) Developing a Motivating Work Environment thorough Labor-management Cooperation
408	Child Labor	―	LY Corporation Basic Policy on Human Rights (Human Rights Policy)
409	Forced or Compulsory Labor	―	LY Corporation Basic Policy on Human Rights (Human Rights Policy)
410	Security Practices	―	―
411	Rights of Indigenous Peoples	―	―
412	Human Rights Assessment	―	LY Corporation Basic Policy on Human Rights (Human Rights Policy)
413	Local Communities	―	LY Corporation Community Investment
414	Supplier Social Assessment	―	LY Corporation Basic Policy on Procurement
415	Public Policy	―	LY Corporation ESG Data (Governance)
416	Customer Health and Safety	―	LY Corporation Privacy and Security Improving Our Service Quality
417	Marketing and Labeling	―	LY Corporation Improving Our Service Quality
418	Customer Privacy	―	LY Corporation Privacy and Security
419	Socioeconomic Compliance	―	N. A.

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 Materiality for the LY Corporation Group
	Recommendation Guidances 7. Process for managing risks	Disclosed materials Climate Change Strategies
	Recommendation Guidances 8. Integration into the organization's overall risk management	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 Mid-Term Goals
		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 Climate Change Strategies

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 Materiality for the LY Corporation Group
		Disclosed materials Risks and Opportunities, Dependencies and Impacts
	Recommendation Guidances A(ii). Processes for identifying, assessing, and prioritizing dependencies, impacts, risks and opportunities in upstream and downstream value chain(s)	Disclosed materials Materiality for the LY Corporation Group
		Disclosed materials Risks and Opportunities, Dependencies and Impacts
	Recommendation Guidances B. Process for monitoring dependencies, impacts, risks and opportunities	Disclosed materials Risks and Opportunities, Dependencies and Impacts
	Recommendation Guidances C. Integration to organization’s overall risk management process	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 Analyzing and Responding to Water Risks and Identifying Priority Locations
		Disclosed materials Water Consumption Reduction Target