GRI Sustainability Reporting Standards and its Content Index

Sony's Sustainability reporting referes to international standards and guidelines related to Sustainability activity reporting.
Below GRI Sustainability Reporting Standards Content Index includes related information available on Sony websites.

Index No. Index name Related page
102-1 Name of the organization Corporate Info
Form 20-F Item4
102-2 Activities, brands, products, and services Form 20-F Item4
Risk Management System Framework
Crisis Management System Framework
Sony's Approach to Supplier Relations
Important Notice
102-3 Location of headquaters Form 20-F Item4
Risk Management System Framework
Crisis Management System Framework
Sony's Approach to Supplier Relations
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organization Form 20-F Item6
Employee Data
102-8 Information on employees and other workers
102-9 Supply chain Form 20-F
Supply Chain Management
102-10 Significant changes to the organization and its supply chain Form 20-F
102-11 Precautionary Principle or approach Environment
102-12 External initiatives Ethics and Compliance
Approach to Sustainability
102-13 Membership of associations Approach to Sustainability
102-14 Statement from senior decision-maker Management Message
Form 20-F Item3
102-15 Key impacts, risks, and opportunities
102-16 Values, principles, standards, and norms of behavior Sony Group of Conduct
102-17 Mechanisms for advice and concerns about ethics Ethics and Compliance
Respect for Human Rights
102-18 Governance structure Corporate Strategy, Business Strategy and Other Policies
Governance Framework
102-19 Delegating authority Corporate Governance
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 Governance Framework
102-23 Chair of the highest governance body Governance Framework
102-24 Nominating and selecting the highest governance body Governance Framework
102-25 Conflicts of interest Evaluation of the Board and the Committees
102-26 Role of highest governance body in setting purpose, values, and strategy Corporate Governance
102-27 Collective knowledge of highest governance body Relationship with Shareholders and Other Stakeholders
102-28 Evaluating the highest governance body's performance Evaluation of the Board and the Committees
102-29 Identifying and managing economic, environmental, and social impacts Corporate Governance
102-30 Effectiveness of risk management processes Corporate Governance
102-31 Review of economic, environmental, and social topics Corporate Governance
102-32 Highest governance body's role in sustainability reporting Approach to Sustainability
102-33 Communicating critical concerns Corporate Governance
102-34 Nature and total number of critical concerns -
102-35 Remuneration policies Corporate Governance
102-36 Process for determining remuneration
102-37 Stakeholders' involvement in remuneration Internal Control and Governance Framework
Relationship with Shareholders and Other Stakeholders
102-38 Annual total compensation ratio -
102-39 Percentage increase in annual total compensation ratio -
102-40 List of stakeholder groups Approach to Sustainability
102-41 Collective bargaining agreements Form 20-F
102-42 Identifying and selecting stakeholders Approach to Sustainability
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised Approach to Sustainability
Ethics and Compliance
Employees
Quality and Services
102-45 Entities included in the consolidated financial statements Form 20-F
102-46 Defining report content and topic Boundaries Approach to Sustainability
102-47 List of material topics Approach to Sustainability
102-48 Restatements of information -
102-49 Changes in reporting Refer the end of this page
102-50 Reporting period About Sustainability Reporting
102-51 Date of most recent report
102-52 Reporting cycle
102-53 Contact point for questions regarding the report CSR Contacts
102-54 Claims of reporting in accordance with the GRI Standards About Sustainability Reporting
102-55 GRI content index GRI Sustainability Reporting Standards and its Content Index
102-56 External assurance Environmental Data
103-1 Explanation of the material topic and its Boundary Approach to Sustainability
103-2 The management approach and its components Approach to Sustainability
Innovation
Corporate Governance
Ethics and Compliance
Respect for Human Rights
Employees
Responsible Supply Chain
Quality and Services
Environment
Community Engagement
103-3 Evaluation of the management approach
201-1 Direct economic value generated and distributed Form 20-F
201-2 Financial implications and other risks and opportunities due to climate change Form 20-F
201-3 Defined benefit plan obligations and other retirement plans Form 20-F
201-4 Financial assistance received from government -
202-1 Ratios of standard entry level wage by gender compared to local minimum wage Careers
202-2 Proportion of senior management hired from the local community Talent Acquisition
Employee Data
203-1 Infrastructure investments and services supported Community Engagement
203-2 Significant indirect economic impacts Form 20-F
204-1 Proportion of spending on local suppliers Responsible Supply Chain
205-1 Operations assessed for risks related to corruption Ethics and Compliance
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
301-1 Materials used by weight or volume Overview of Sony's Environmental Impact
Conserving Resources
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials Product Recycling Policy and Performance
Environmental Data
302-1 Energy consumption within the organization Overview of Sony's Environmental Impact
Environmental Data
302-2 Energy consumption outside of the organization
302-3 Energy intensity Conserving Resources
Overview of Sony's Environmental Impact
302-4 Reduction of energy consumption Reducing Greenhouse Gas Emissions
Overview of Environmental Impact and Eco-Efficiency
302-5 Reductions in energy requirements of products and services Reducing Greenhouse Gas Emission
Environmental Data
303-1 Water withdrawal by source Overview of Sony's Environmental Impact
Reducing Water Consumption
303-2 Water sources significantly affected by withdrawal of water -
303-3 Water recycled and reused Reducing Water Consumption
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Guiding Principles for Biodiversity Conservation Initiatives and Case Examples
304-2 Significant impacts of activities, products, and services on biodiversity -
304-3 Habitats protected or restored Guiding Principles for Biodiversity Conservation Initiatives and Case Examples
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
305-1 Direct (Scope 1) GHG emissions Reducing Greenhouse Gas Emissions
Environmental Data
305-2 Energy indirect (Scope 2) GHG emissions Reducing Greenhouse Gas Emissions
Environmental Data
305-3 Other indirect (Scope 3) GHG emissions Overview of Sony's Environmental Impact
Reducing Greenhouse Gas Emissions
Environmental Data
305-4 GHG emissions intensity Reducing Greenhouse Gas Emissions
Overview of Environmental Impact and Eco-Efficiency
305-5 Reduction of GHG emissions Reducing Greenhouse Gas Emissions (Sites)
Reducing Greenhouse Gas Emissions (Products and Services)
Progress Toward Achieving Mid-Term Targets for Logistics
305-6 Emissions of ozone-depleting substances (ODS) Managing Chemical Substances
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Managing Chemical Substances
Environmental Data
306-1 Water discharge by quality and destination Environmental Data
306-2 Waste by type and disposal method Reducing Waste Generation
Environmental Data
306-3 Significant spills Managing Chemical Substances
306-4 Transport of hazardous waste -
306-5 Water bodies affected by water discharges and/or runoff -
307-1 Non-compliance with environmental laws and regulations Managing Chemical Substances
308-1 New suppliers that were screened using environmental criteria Responsible Supply Chain
308-2 Negative environmental impacts in the supply chain and actions taken Responsible Sourcing of Raw Materials
Reducing the Environmental Impact of Suppliers and Outsourcing Contractors
401-1 New employee hires and employee turnover Form 20-F
Employee Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave Diversity
402-1 Minimum notice periods regarding operational changes -
403-1 Workers representation in formal joint management-worker health and safety committees Occupational Health & Safety
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities Global Workplace Injury Statistics
403-3 Workers with high incidence or high risk of diseases related to their occupation Occupational Health & Safety
403-4 Health and safety topics covered in formal agreements with trade unions Basic Policy and Management System
404-1 Average hours of training per year per employee Talent Development
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
405-1 Diversity of governance bodies and employees Employee Data
Diversity
Talent Development
405-2 Ratio of basic salary and remuneration of women to men Form 20-F
406-1 Incidents of discrimination and corrective actions taken Ethics and Compliance
Respect for Human Rights
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Supply Chain Management
408-1 Operations and suppliers at significant risk for incidents of child labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
410-1 Security personnel trained in human rights policies or procedures -
411-1 Incidents of violations involving rights of indigenous peoples -
412-1 Operations that have been subject to human rights reviews or impact assessments -
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 -
413-1 Operations with local community engagement, impact assessments, and development programs Community Engagement
413-2 Operations with significant actual and potential negative impacts on local communities Investor Relations
414-1 New suppliers that were screened using social criteria Supply Chain Management
414-2 Negative social impacts in the supply chain and actions taken
415-1 Political contributions -
416-1 Assessment of the health and safety impacts of product and service categories Product Quality and Quality Management
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
417-1 Requirements for product and service information and labeling Products and Services > Management of Chemical Substances Product Recycling > Product Recycling Policy and Performance
417-2 Incidents of non-compliance concerning product and service information and labeling -
417-3 Incidents of non-compliance concerning marketing communications -
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Ethics and Compliance
419-1 Non-compliance with laws and regulations in the social and economic area -

Changes in reporting

Date Page Detail of Changes Reason of Changes
None
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