Guidelines Comparison Tables
SASB
We organize and disclose information based on SASB standards provided by the U.S. Sustainability Accounting Standards Board (SASB).We will use our company’s materiality assessment as a reference and strive to disclose information based on the SASB Materiality Map.
| Topic | Accounting Metric | Code | Disclosed Materials |
|---|---|---|---|
| Environmental Footprint of Hardware Infrastructure |
|
CG-EC-130a.1 | ESG data（Environment） Climate Change Initiatives |
|
CG-EC-130a.2 | ESG data（Environment） Initiatives to Conserve Water Resources |
|
| Discussion of the integration of environmental considerations into strategic planning for data center needs | CG-EC-130a.3 | Not disclosed | |
| Data Privacy & Advertising Standards | Number of users whose information is used for secondary purposes | CG-EC-220a.1 | Not disclosed |
| Description of policies and practices relating to behavioral advertising and user privacy | CG-EC-220a.2 | ZOZO Group PrivacyPolicy | |
| Data Security | Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards | CG-EC-230a.1 | Information Security |
|
CG-EC-230a.2 | ESG data（Governance） | |
| Employee Recruitment, Inclusion & Performance | Employee engagement as a percentage | CG-EC-330a.1 | ESG data（Social） Diversity, Equity & Inclusion List of Training Programs Implemented in Fiscal 2025 |
|
CG-EC-330a.2 | ESG data（Social） | |
| Percentage of (1) gender and (2) diversity group representation (a) Executive management (b) Non-executive management executives (c) Technical employees; and (d) All other employees |
CG-EC-330a.3 | ESG data（Social） Diversity, Equity & Inclusion |
|
| H-1B visa acquisition rate for technical staff | CG-EC-330a.4 | Labor Practices | |
| Packaging and Delivery of Merchandise | Greenhouse Gas (GHG) Footprint for Merchandise Shipments | CG-EC-410a.1 | ESG data（Environment） |
| Discussion of strategies for reducing environmental impact through product delivery | CG-EC-410a.2 | Sustainability Management Structure Logistics |
|
| Company-defined indicators of user activity | CG-EC-000.A | Result Summary | |
|
CG-EC-000.B | Not disclosed | |
| Number of shipments | CG-EC-000.C | Result Summary | |
GRI
The ZOZO Group, in accordance with the latest GRI Standards, reports the information listed in the content index for the reporting period (April 1, 2025–March 31, 2026) (as of July 2026).
| GRI Standards Content Index | Website | |
|---|---|---|
| 101 | Biodiversity |
Biodiversity |
| 201 | Economic Performance | |
| 202 | Market Presence | |
| 203 | Indirect Economic Impacts | |
| 204 | Procurement Practices | ZOZO Sustainability Procurement Policy |
| 205 | Anti-corruption |
Anti-Corruption and Corporate Ethics |
| 206 | Anti-competitive Behavior | |
| 207 | Tax | |
| 301 | Materials | |
| 302 | Energy | Climate Change ESG data（Environment） |
| 303 | Water | |
| 304 | Biodiversity | |
| 305 | Emissions | |
| 306 | Effluents and Waste | |
| 307 | Environmental Compliance | ESG data（Environment） |
| 308 | Supplier Environmental Assessment | Supply Chain Due Diligence |
| 401 | Employment | Labor Practices ESG Data（Social） |
| 402 | Labor / Management Relations | Establishment of Employee Representatives |
| 403 | Occupational Health and Safety |
Labor Practices |
| 404 | Training and Education | List of Training Programs Implemented in Fiscal 2025 |
| 405 | Diversity and Equal Opportunity | ESG Data（Social） |
| 406 | Non-discrimination |
Diversity, Equity & Inclusion |
| 407 | Freedom of Association and Collective Bargaining | |
| 408 | Child Labor | |
| 409 | Forced or Compulsory Labor | |
| 410 | Security Practices | - |
| 411 | Rights of Indigenous Peoples | - |
| 412 | Human Rights Assessment | ESG data（Governance） |
| 413 | Local Communities | Social Contribution・Disaster Support |
| 414 | Supplier Social Assessment | Communication with Stakeholders Supply Chain Due Diligence |
| 415 | Public Policy | ESG data（Governance） |
| 416 | Customer Health and Safety |
Information Security |
| 417 | Marketing and Labeling | ZOZO Group PrivacyPolicy Improving Service Quality |
| 418 | Customer Privacy | |