Identifying Material Sustainability Topics

Sony recognizes that stakeholders expect it to maintain a well-defined stance and take action to address the issues facing society and the global environment, in addition to delivering emotional experiences through its business. We believe it is important to clarify priorities in sustainability management and work on them continuously. In order to ensure that Sony’s sustainability initiatives can address changes in the social environment and the expectations of stakeholders from a mid- to long-term perspective, Sony regularly analyzes and identifies material sustainability topics (Material Topics) and reviews their importance.
In the fiscal year 2025 review, referring to the Creative Entertainment Vision, Sony’s Sustainability Vision, mid- to long-term social change and diverse stakeholder needs, we assessed the influence that Sony has on society and the environment and vice versa, and after discussion with the management team, we identified diversity, respect for human rights, and climate change as Material Topics.

• Diversity
• Respect for Human Rights
• Climate Change Initiatives

Material Topics Assessment Process

Step 1: Select and Classify Sustainability Topics

Based on internal and external information and documents, Sony selected sustainability topics with high relevance. References included international sustainability standards such as the CSRD (Corporate Sustainability Reporting Directive)'s ESRS (European Sustainability Reporting Standards) and the Sustainability Accounting Standards Board (SASB) Standards.

Step 2: Assess Impact on Society, the Environment and Sony

Topics selected and classified in Step 1 were assessed from the perspectives of Sony’s impact on society and the environment, as well as the impact on Sony from society and the environment, taking into account our Creative Entertainment Vision, Sustainability Vision, mid- to long-term societal changes, and the diverse needs of our stakeholders.

Step 3: Identify the Material Topics

Based on the assessment conducted in Step 2, the Material Topics were identified with CEO approval, after being reviewed by top management and the executive committee. The identified Material Topics were reported to the Board of Directors.

Background for Identifying Material Topics

・Diversity: Diversity has been a core value for Sony since its founding and serves as a source of innovation. The interaction among employees with diverse backgrounds has led to the creation of new businesses, and the diversification of business operations has expanded opportunities for employees, enabling both the company and its employees to grow together. Sony believes that, in order to achieve sustainable value creation, it is essential to further advance diversity in both attributes and experiences and to foster leadership and a corporate culture that embrace diverse perspectives. In addition, expectations for corporate initiatives addressing social issues related to diversity are increasing and Sony aims to further promote efforts across the Group to address both internal and external challenges.

・Respect for Human Rights: Sony is aware of the potential human rights impacts of its global business activities. Sony recognizes that respecting human rights throughout Sony’s value chain and addressing any potential human rights risks, whether the relationship with Sony’s business operation is direct or indirect, are responsibilities that a diverse range of stakeholders expect of Sony. Considering recent changes in the external environment related to respect for human rights, Sony believes that it is important to further strengthen its efforts in this area.

・Climate Change: Sony acknowledges that climate change impacts are becoming more apparent and that the transition towards a decarbonized society is a crucial issue for all companies, and that Sony’s stakeholders have elevated expectations of Sony’s environmental initiatives along two axes: the first being Sony’s “responsibility,” for instance, to reduce its environmental impact, and the second being the “contribution” Sony can make by leveraging its diverse businesses and technologies. Sony’s corporate activities are only possible if the earth, which sustains all life, is healthy. Sony believes that it is important to respond to the environment, including by taking measures against climate change.