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Comparative Guidelines Table

Comparative GRI Standards Table

GRI 1: Foundation 2021

Statement of Use The following comparative table contains reported information on FY 2025 (April 2025 - March 2026) while referring to GRI standards.
GRI 1 Used GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

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Disclosure Item Disclosure Location
2-1 Organizational details
2-2 Entities included in the organization's sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting −
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body −
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

GRI 3: Material Topics 2021

GRI 101: Biodiversity 2024

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Disclosure Item Disclosure Location
101-1 Policies to halt and reverse biodiversity loss
101-2 Management of biodiversity impacts
101-3 Access and benefit-sharing −
101-4 Identification of biodiversity impacts
101-5 Locations with biodiversity impacts
101-6 Direct drivers of biodiversity loss
101-7 Changes to the state of biodiversity
101-8 Ecosystem services

GRI 201: Economic Performance 2016

GRI 202: Market Presence 2016

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Disclosure Item Disclosure Location
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 2016

GRI 204: Procurement Practices 2016

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Disclosure Item Disclosure Location
204-1 Proportion of spending on local suppliers −

GRI 205: Anti-corruption 2016

GRI 206: Anti-competitive Behavior 2016

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Disclosure Item Disclosure Location
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

GRI 207: Tax 2019

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Disclosure Item Disclosure Location
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

GRI 301: Materials 2016

GRI 302: Energy 2016

GRI 303: Water and Effluents 2018

GRI 305: Emissions 2016

GRI 306: Waste 2020

GRI 308: Supplier Environmental Assessment 2016

GRI 401: Employment 2016

GRI 402: Labor/Management Relations 2016

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Disclosure Item Disclosure Location
402-1 Minimum notice periods regarding operational changes −

GRI 403: Occupational Health and Safety 2018

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Disclosure Item Disclosure Location
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

GRI 405: Diversity and Equal Opportunity 2016

GRI 406: Non-discrimination 2016

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Disclosure Item Disclosure Location
406-1 Incidents of discrimination and corrective actions taken

GRI 407: Freedom of Association and Collective Bargaining 2016

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Disclosure Item Disclosure Location
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

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Disclosure Item Disclosure Location
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI 409: Forced or Compulsory Labor 2016

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Disclosure Item Disclosure Location
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410: Security Practices 2016

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Disclosure Item Disclosure Location
410-1 Security personnel trained in human rights policies or procedures −

GRI 411: Rights of Indigenous Peoples 2016

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Disclosure Item Disclosure Location
411-1 Incidents of violations involving rights of indigenous peoples −

GRI 413: Local Communities 2016

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Disclosure Item Disclosure Location
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

GRI 414: Supplier Social Assessment 2016

GRI 415: Public Policy 2016

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GRI 416: Customer Health and Safety 2016

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Disclosure Item Disclosure Location
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

GRI 417: Marketing and Labeling 2016

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Disclosure Item Disclosure Location
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling −
417-3 Incidents of non-compliance concerning marketing communications −

GRI 418: Customer Privacy 2016

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Comparative SASB Table

This comparative table is based on the International Sustainability Standards Board (ISSB)'s SASB Standards for telecommunication services.

Sustainability Disclosure Topics & Accounting Metrics

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Topic Accounting Metric Code Place of Publication
Environmental Footprint of Operations (1) Total energy consumed, (2) Percentage grid electricity, (3) Percentage renewable TC-TL-130a.1
Data Privacy Description of policies and practices relating to targeted advertising and customer privacy TC-TL-220a.1
Number of customers whose information is used for secondary purposes TC-TL-220a.2
Total amount of monetary losses as a result of legal proceedings associated with customer privacy TC-TL-220a.3 −
(1) Number of law enforcement requests for customer information, (2) Number of customers whose information was requested, (3) Percentage resulting in disclosure TC-TL-220a.4 −
Data Security (1) Number of data breaches, (2) Percentage involving personally identifiable information (PII), (3) Number of customers affected TC-TL-230a.1
Description of approach to identifying and addressing data security risks, including use of third-party cybersecurity standards TC-TL-230a.2
Product End-of-life Management (1) Materials recovered through take-back programs, percentage of recovered materials that were (2) reused, (3) recycled, and (4) landfilled TC-TL-440a.1
Competitive Behavior & Open Internet Total amount of monetary losses as a result of legal proceedings associated with anti-competitive behavior regulations TC-TL-520a.1 −
Average actual sustained download speed of (1) owned and commercially-associated content and (2) non-associated content TC-TL-520a.2 −
Description of risks and opportunities associated with net neutrality, paid peering, zero-rating, and related practices TC-TL-520a.3
Managing Systemic Risks from Technology Disruptions (1) System average interruption frequency and (2) customer average interruption duration TC-TL-550a.1 −
Discussion of systems to provide unimpeded service during service disruptions TC-TL-550a.2

Activity Metrics

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Activity Metrics Code Place of Publication
Number of wireless subscribers TC-TL-000.A
Number of wireline subscribers TC-TL-000.B
Number of broadband subscribers TC-TL-000.C
Network traffic TC-TL-000.D −