102-1

Name of the organization

Reference/Disclosure Details Our Profile

102-2

Activities, brands, products, and services

Reference/Disclosure Details Business Information Service

102-3

Location of headquarters

Reference/Disclosure Details Our Profile

102-4

Location of operations

Reference/Disclosure Details Our Profile

102-5

Ownership and legal form

Reference/Disclosure Details Our Profile

102-6

Markets served

Reference/Disclosure Details Our Profile Business Information Service

102-7

Scale of the organization

Reference/Disclosure Details Our Profile Financial Highlights ESG Data

102-8

Information on employees and other workers

Reference/Disclosure Details ESG Data

102-9

Supply chain

Reference/Disclosure Details －

102-10

Significant changes to the organization and its supply chain

Reference/Disclosure Details Not applicable.

102-11

Precautionary Principle or approach

Reference/Disclosure Details Risk Management Compliance Data Privacy and Information Security Environmental Management

102-12

External initiatives

Reference/Disclosure Details Address Climate Change (Endorsement of TCFD)

102-13

Membership of associations

Reference/Disclosure Details －

102-14

Statement from senior decision-maker

Reference/Disclosure Details CEO Commitment

102-15

Key impacts, risks, and opportunities

Reference/Disclosure Details Material Issues, Targets and Results Risk Management Address Climate Change

102-16

Values, principles, standards, and norms of behavior

Reference/Disclosure Details Our Philosophy Sustainability Policy Compliance

102-17

Mechanisms for advice and concerns about ethics

Reference/Disclosure Details Compliance ESG Data

102-18

Governance structure

Reference/Disclosure Details Corporate Governance

102-19

Delegating authority

Reference/Disclosure Details Corporate Governance

102-20

Executive-level responsibility for economic, environmental, and social topics

Reference/Disclosure Details Corporate Governance Address Climate Change

102-21

Consulting stakeholders on economic, environmental, and social topics

Reference/Disclosure Details Corporate Governance Stakeholder Engagement

102-22

Composition of the highest governance body and its committees

Reference/Disclosure Details Corporate Governance Leaders

102-23

Chair of the highest governance body

Reference/Disclosure Details Corporate Governance Leaders

102-24

Nominating and selecting the highest governance body

Reference/Disclosure Details Corporate Governance

102-25

Conflicts of interest

Reference/Disclosure Details Corporate Governance

102-26

Role of highest governance body in setting purpose, values, and strategy

Reference/Disclosure Details Sustainability Policy Material Issues, Targets and Results Corporate Governance

102-27

Collective knowledge of highest governance body

Reference/Disclosure Details Material Issues, Targets and Results Corporate Governance

102-28

Evaluating the highest governance body’s performance

Reference/Disclosure Details Corporate Governance

102-29

Identifying and managing economic, environmental, and social impacts

Reference/Disclosure Details Material Issues, Targets and Results Address Climate Change Corporate Governance

102-30

Effectiveness of risk management processes

Reference/Disclosure Details Risk Management Address Climate Change

102-31

Review of economic, environmental, and social topics

Reference/Disclosure Details Address Climate Change

102-32

Highest governance body’s role in sustainability reporting

Reference/Disclosure Details Material Issues, Targets and Results

102-33

Communicating critical concerns

Reference/Disclosure Details Corporate Governance Compliance Risk Management

102-34

Nature and total number of critical concerns

Reference/Disclosure Details Compliance

102-35

Remuneration policies

Reference/Disclosure Details Corporate Governance

102-36

Process for determining remuneration

Reference/Disclosure Details Corporate Governance

102-37

Stakeholders’ involvement in remuneration

Reference/Disclosure Details Corporate Governance Shareholders’ Meeting

102-38

Annual total compensation ratio

Reference/Disclosure Details －

102-39

Percentage increase in annual total compensation ratio

Reference/Disclosure Details －

102-40

List of stakeholder groups

Reference/Disclosure Details Stakeholder Engagement

102-41

Collective bargaining agreements

Reference/Disclosure Details ESG Data Although no labor union has been formed in the Company group, labor-management relations have been smooth.

102-42

Identifying and selecting stakeholders

Reference/Disclosure Details Stakeholder Engagement

102-43

Approach to stakeholder engagement

Reference/Disclosure Details Stakeholder Engagement

102-44

Key topics and concerns raised

Reference/Disclosure Details －

102-45

Entities included in the consolidated financial statements

Reference/Disclosure Details Our Profile

102-46

Defining report content and topic Boundaries

Reference/Disclosure Details Annual Reports

102-47

List of material topics

Reference/Disclosure Details Material Issues, Targets and Results

102-48

Restatements of information

Reference/Disclosure Details Not applicable.

102-49

Changes in reporting

Reference/Disclosure Details Not applicable.

102-50

Reporting period

Reference/Disclosure Details Annual Reports

102-51

Date of most recent report

Reference/Disclosure Details Annual Reports

102-52

Reporting cycle

Reference/Disclosure Details Annual Reports

102-53

Contact point for questions regarding the report

Reference/Disclosure Details IR Inquiries

102-54

Claims of reporting in accordance with the GRI Standards

Reference/Disclosure Details －

102-55

GRI content index

Reference/Disclosure Details GRI Standard

102-56

External assurance

Reference/Disclosure Details －

103-1

Explanation of the material topic and its Boundary

Reference/Disclosure Details Material Issues, Targets and Results Address Climate Change

103-2

The management approach and its components

Reference/Disclosure Details Material Issues, Targets and Results Address Climate Change Conservation of Natural Environment Data Privacy and Information Security Recruitment, Development and Success of Human Resources Diversity, Equity and Inclusion Corporate Governance Compliance

103-3

Evaluation of the management approach

Reference/Disclosure Details －

201-1

Direct economic value generated and distributed

Reference/Disclosure Details Financial Highlights

201-2

Financial implications and other risks and opportunities due to climate change

Reference/Disclosure Details Address Climate Change

201-3

Defined benefit plan obligations and other retirement plans

Reference/Disclosure Details Not applicable.

201-4

Financial assistance received from government

Reference/Disclosure Details －

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Reference/Disclosure Details －

202-2

Proportion of senior management hired from the local community

Reference/Disclosure Details －

203-1

Infrastructure investments and services supported

Reference/Disclosure Details NEXT, Sansan’s sustainability Activities

203-2

Significant indirect economic impacts

Reference/Disclosure Details NEXT, Sansan’s sustainability Activities

204-1

Proportion of spending on local suppliers

Reference/Disclosure Details －

205-1

Operations assessed for risks related to corruption

Reference/Disclosure Details Our Profile

205-2

Communication and training about anti-corruption policies and procedures

Reference/Disclosure Details Compliance

205-3

Confirmed incidents of corruption and actions taken

Reference/Disclosure Details Not applicable.

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Reference/Disclosure Details Not applicable.

207-1

Approach to tax

Reference/Disclosure Details Tax

207-2

Tax governance, control, and risk management

Reference/Disclosure Details Tax

207-3

Stakeholder engagement and management of concerns related to tax

Reference/Disclosure Details Tax

207-4

Country-by-country reporting

Reference/Disclosure Details Our Profile Financial Highlights Financial Results

301-1

Materials used by weight or volume

Reference/Disclosure Details －

301-2

Recycled input materials used

Reference/Disclosure Details －

301-3

Reclaimed products and their packaging materials

Reference/Disclosure Details －

302-1

Energy consumption within the organization

Reference/Disclosure Details ESG Data

302-2

Energy consumption outside of the organization

Reference/Disclosure Details －

302-3

Energy intensity

Reference/Disclosure Details ESG Data

302-4

Reduction of energy consumption

Reference/Disclosure Details －

302-5

Reductions in energy requirements of products and services

Reference/Disclosure Details －

303-1

Interactions with water as a shared resource

Reference/Disclosure Details －

303-2

Management of water discharge-related impacts

Reference/Disclosure Details －

303-3

Water withdrawal

Reference/Disclosure Details ESG Data

303-4

Water discharge

Reference/Disclosure Details －

303-5

Water consumption

Reference/Disclosure Details －

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Reference/Disclosure Details Not applicable.

304-2

Significant impacts of activities, products, and services on biodiversity

Reference/Disclosure Details Conservation of Natural Environment

304-3

Habitats protected or restored

Reference/Disclosure Details Conservation of Natural Environment Scan for Trees

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

Reference/Disclosure Details Not applicable.

305-1

Direct (Scope 1) GHG emissions

Reference/Disclosure Details ESG Data

305-2

Energy indirect (Scope 2) GHG emissions

Reference/Disclosure Details ESG Data

305-3

Other indirect (Scope 3) GHG emissions

Reference/Disclosure Details ESG Data

305-4

GHG emissions intensity

Reference/Disclosure Details ESG Data

305-5

Reduction of GHG emissions

Reference/Disclosure Details －

305-6

Emissions of ozone-depleting substances (ODS)

Reference/Disclosure Details Not applicable.

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Reference/Disclosure Details Not applicable.

306-1

Waste generation and significant waste-related impacts

Reference/Disclosure Details －

306-2

Management of significant waste-related impacts

Reference/Disclosure Details －

306-3

Waste generated

Reference/Disclosure Details －

306-4

Waste diverted from disposal

Reference/Disclosure Details －

306-5

Waste directed to disposal

Reference/Disclosure Details －

307-1

Non-compliance with environmental laws and regulations

Reference/Disclosure Details Not applicable.

308-1

New suppliers that were screened using environmental criteria

Reference/Disclosure Details －

308-2

Negative environmental impacts in the supply chain and actions taken

Reference/Disclosure Details －

401-1

New employee hires and employee turnover

Reference/Disclosure Details ESG Data

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Reference/Disclosure Details －

401-3

Parental leave

Reference/Disclosure Details ESG Data

402-1

Minimum notice periods regarding operational changes

Reference/Disclosure Details －

403-1

Occupational health and safety management system

Reference/Disclosure Details Occupational Health and Safety

403-2

Hazard identification, risk assessment, and incident investigation

Reference/Disclosure Details Occupational Health and Safety

403-3

Occupational health services

Reference/Disclosure Details Occupational Health and Safety

403-4

Worker participation, consultation, and communication on occupational health and safety

Reference/Disclosure Details －

403-5

Worker training on occupational health and safety

Reference/Disclosure Details －

403-6

Promotion of worker health

Reference/Disclosure Details Occupational Health and Safety

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Reference/Disclosure Details －

403-8

Workers covered by an occupational health and safety management system

Reference/Disclosure Details －

403-9

Work-related injuries

Reference/Disclosure Details －

403-10

Work-related ill health

Reference/Disclosure Details －

404-1

Average hours of training per year per employee

Reference/Disclosure Details

404-2

Programs for upgrading employee skills and transition assistance programs

Reference/Disclosure Details Recruitment, Development and Success of Human Resources

404-3

Percentage of employees receiving regular performance and career development reviews

Reference/Disclosure Details －

405-1

Diversity of governance bodies and employees

Reference/Disclosure Details Diversity, Equity and Inclusion ESG Data

405-2

Ratio of basic salary and remuneration of women to men

Reference/Disclosure Details ESG Data

406-1

Incidents of discrimination and corrective actions taken

Reference/Disclosure Details Not applicable.

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Reference/Disclosure Details Human Rights

408-1

Operations and suppliers at significant risk for incidents of child labor

Reference/Disclosure Details Human Rights

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Reference/Disclosure Details Human Rights

410-1

Security personnel trained in human rights policies or procedures

Reference/Disclosure Details －

411-1

Incidents of violations involving rights of indigenous peoples

Reference/Disclosure Details Not applicable.

412-1

Operations that have been subject to human rights reviews or impact assessments

Reference/Disclosure Details Our Profile

412-2

Employee training on human rights policies or procedures

Reference/Disclosure Details Human Rights ESG Data

412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

Reference/Disclosure Details Not applicable.

413-1

Operations with local community engagement, impact assessments, and development programs

Reference/Disclosure Details Stakeholder Engagement

413-2

Operations with significant actual and potential negative impacts on local communities

Reference/Disclosure Details －

414-1

New suppliers that were screened using social criteria

Reference/Disclosure Details －

414-2

Negative social impacts in the supply chain and actions taken

Reference/Disclosure Details －

415-1

Political contributions

Reference/Disclosure Details Not applicable.

416-1

Assessment of the health and safety impacts of product and service categories

Reference/Disclosure Details －

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

Reference/Disclosure Details Not applicable.

417-1

Requirements for product and service information and labeling

Reference/Disclosure Details －

417-2

Incidents of non-compliance concerning product and service information and labeling

Reference/Disclosure Details Not applicable.

417-3

Incidents of non-compliance concerning marketing communications

Reference/Disclosure Details Not applicable.

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

Reference/Disclosure Details －

419-1

Non-compliance with laws and regulations in the social and economic area

Reference/Disclosure Details Not applicable.