Content Index

GRI Content Index

GRI Content Index

Statement of use KJR Management has reported the information cited in this GRI content index for the period from January 1, 2024, to December 31, 2024, including historical data, initiatives, and other information outside the reporting period as necessary, with reference to the GRI Standards.
GRI 1 used GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

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Number Disclosure Sustainability Report 2025 Location
GRI 2:
General Disclosures 2021
2-1 Organizational details P01 Relationship Diagram
P02 Editorial Policy
P04 JMF/IIF Overview
P05 KJRM Group / KKR Overview
P48 Company Split of KJR Management
Back Cover
KJRM Group>KJRM Group
About us > Corporate Profile > Corporate name
About us > Corporate Profile > Office Location
About us > Management Structure
2-2 Entities included in the organization’s sustainability reporting P01 Relationship Diagram
P02 Editorial Policy
P04 JMF/IIF Overview
P05 KJRM Group / KKR Overview
P48 Company Split of KJR Management
KJRM Group>KJRM Group
About us > Corporate Profile > Corporate name
About us > Management Structure
2-3 Reporting period, frequency and contact point P02 Editorial Policy About us > Corporate Profile > Office Location
Sustainability > Questions concerning sustainability
2-4 Restatements of information N/A N/A
2-5 External assurance - -

2. Activities and workers

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Number Disclosure Sustainability Report 2025 Location
GRI 2:
General Disclosures 2021
2-6 Activities, value chain and other business relationships P04 JMF/IIF Overview
P05 KJRM Group / KKR Overview
P48 Company Split of KJR Management
KJRM Group>KJRM Group
About us > Management Structure
2-7 Employees P48 Data (Social) Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
2-8 Workers who are not employees P48 Data (Social) Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance

3. Governance

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Number Disclosure Sustainability Report 2025 Location
GRI 2:
General Disclosures 2021
2-9 Governance structure and composition P41-42 Corporate Governance About us > Organization
Sustainability > Governance > Corporate Governance
About us > Key Personnel
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 P11 Sustainability Promotion Structure
P41-42 Corporate Governance
Sustainability > Sustainability Policy > Sustainability Promotion Structure
2-13 Delegation of responsibility for managing impacts P11 Sustainability Promotion Structure Sustainability > Sustainability Policy > Sustainability Promotion Structure
2-14 Role of the highest governance body in sustainability reporting P11 Sustainability Promotion Structure Sustainability > Sustainability Policy > Sustainability Promotion Structure
2-15 Conflicts of interest P44 Compliance / Anti-Corruption and Bribery Prevention Sustainability > Governance > Compliance
2-16 Communication of critical concerns P43 Compliance
P45 Risk Management
Basic Compliance Policy
Sustainability > Governance > Risk Management
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 - -

4. Strategy, policies and practices

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Number Disclosure Sustainability Report 2025 Location
GRI 2:
General Disclosures 2021
2-22 Statement on sustainable development strategy P03 KJRM Group's Top Commitment Sustainability > Sustainability Policy > Top Commitment
2-23 Policy commitments P10 Sustainability Strategy
P31 Human rights / Diversity, equity, and inclusion
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Social > Initiatives for Human Rights
2-24 Embedding policy commitments P11 Sustainability Promotion Structure
P31 Human rights / Diversity, equity, and inclusion
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Social > Initiatives for Human Rights
2-25 Processes to remediate negative impacts P43 Compliance Basic Compliance Policy
Sustainability > Governance > Anti-Corruption and Bribery Prevention
2-26 Mechanisms for seeking advice and raising concerns P43 Compliance Basic Compliance Policy
Sustainability > Governance > Compliance > Whistle-Blowing and Reporting
2-27 Compliance with laws and regulations P44 Compliance / Anti-Corruption and Bribery Prevention Sustainability > Governance > Anti-Corruption and Bribery Prevention
2-28 Membership associations P06-07 History of Sustainability Sustainability > Supported Initiatives

5. Stakeholder engagement

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Number Disclosure Sustainability Report 2025 Location
GRI 2:
General Disclosures 2021
2-29 Approach to stakeholder engagement P30 Social
P34, 36 Communication with Tenants / Building resilience
P35, 37 Communication with Local Communities / Creating a Positive Impact
Sustainability > Social > Initiatives for Stakeholders
2-30 Collective bargaining agreements - -

GRI 3: Material Topics 2021

Disclosures on material topics

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-1 Process to determine material topics P12 Materiality Sustainability > Sustainability Policy > Materiality and KPIs
3-2 List of material topics P12 Materiality
P13-14 Materiality and KPIs
Sustainability > Sustainability Policy > Materiality and KPIs

Topic specific Standards

Economic

Economic Performance

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed - -
201-2 Financial implications and other risks and opportunities due to climate change P16 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P17-21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
Sustainability > Environmental
201-3 Defined benefit plan obligations and other retirement plans - -
201-4 Financial assistance received from government - -

Market Presence

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 202: Market Presence 2016 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 - -

Indirect Economic Impacts

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported P35, 37 Communication with Local Communities / Creating a Positive Impact -
203-2 Significant indirect economic impacts - -

Procurement Practices

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers - -

Anti-corruption

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
GRI 205: Anti-corruption 2016 205-1 Operations assessed for risks related to corruption - -
205-2 Communication and training about anti-corruption policies and procedures P43 Compliance
P44 Compliance / Anti-Corruption and Bribery Prevention
P48 Data (Compliance)
Sustainability > Governance > Compliance
Sustainability > Governance > Anti-Corruption and Bribery Prevention
205-3 Confirmed incidents of corruption and actions taken - -

Anti-competitive Behavior

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -

Tax

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 207: Tax 2019 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 - -

Environmental

Materials

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 301: Materials 2016 301-1 Materials used by weight or volume - -
301-2 Recycled input materials used - -
301-3 Reclaimed products and their packaging materials - -

Energy

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P16 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P17-21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P23, P26 Energy / Biodiversity / Circular Economy
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI 302: Energy 2016 302-1 Energy consumption within the organization P46-47 Data (Environment) -
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity P46-47 Data (Environment) -
302-4 Reduction of energy consumption P46-47 Data (Environment) -
302-5 Reductions in energy requirements of products and services - -

Water and Effluents

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P23, P26 Energy / Biodiversity / Circular Economy
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource - -
303-2 Management of water discharge-related impacts - -
303-3 Water withdrawal - -
303-4 Water discharge - -
303-5 Water consumption P23, P26 Energy / Biodiversity / Circular Economy
P46-47 Data (Environment)
-

Biodiversity

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P15 Environmental Charter
P23, P26 Energy / Biodiversity / Circular Economy
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Environmental, Environmental Charter
GRI 304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected area P22 Environmental Initiatives (Information Disclosure Based on TNFD Recommendations)
P23, P26 Energy / Biodiversity / Circular Economy
Sustainability > Environmental > Biodiversity
304-2 Significant impacts of activities, products and services on biodiversity P22 Environmental Initiatives (Information Disclosure Based on TNFD Recommendations) Sustainability > Environmental > Biodiversity
304-3 Habitats protected or restored P22 Environmental Initiatives (Information Disclosure Based on TNFD Recommendations)
P23, P26 Energy / Biodiversity / Circular Economy
Sustainability > Environmental > Biodiversity
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations - -

Emissions

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P15 Environmental Charter
P16 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P17-21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Environmental, Environmental Charter
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Environmental
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions P19, P21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P46-47 Data (Environment)
-
305-2 Energy indirect (Scope 2) GHG emissions P19, P21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P46-47 Data (Environment)
-
305-3 Other indirect (Scope 3) GHG emissions P19, P21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P46-47 Data (Environment)
-
305-4 GHG emissions intensity P46-47 Data (Environment) -
305-5 Reduction of GHG emissions P16 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P17-21 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P46-47 Data (Environment)
-
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions - -

Waste

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P23, P26 Energy / Biodiversity / Circular Economy
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts P23, P26 Energy / Biodiversity / Circular Economy -
306-2 Management of significant waste-related impacts P23, P26 Energy / Biodiversity / Circular Economy -
306-3 Waste generated P23, P26 Energy / Biodiversity / Circular Economy
P46-47 Data (Environment)
-
306-4 Waste diverted from disposal P23, P26 Energy / Biodiversity / Circular Economy
P46-47 Data (Environment)
-
306-5 Waste directed to disposal - -

Supplier Environmental Assessment

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 308: Supplier Environmental Assessment 2016 308-1 New suppliers that were screened using environmental criteria - -
308-2 Negative environmental impacts in the supply chain and actions taken - -

Social

Employment

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 401: Employment 2016 401-1 New employee hires and employee turnover P48 Data (Social) Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees P33 Work Environment Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
401-3 Parental leave P31 Human rights / Diversity, equity, and inclusion
P48 Data (Social)
Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance

Labor / Management Relations

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 402: Labor / Management Relations 2016 402-1 Minimum notice periods regarding operational changes - -

Occupational Health and Safety

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P33 Work Environment
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Social > Initiatives for Employees, Work Environment
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system - -
403-2 Hazard identification, risk assessment, and incident investigation - -
403-3 Occupational health services P33 Work Environment Sustainability > Social > Initiatives for Employees, Work Environment
403-4 Worker participation, consultation, and communication on occupational health and safety P33 Work Environment Sustainability > Social > Initiatives for Employees, Work Environment
403-5 Worker training on occupational health and safety - -
403-6 Promotion of worker health P33 Work Environment Sustainability > Social > Initiatives for Employees, Work Environment
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P33 Work Environment Sustainability > Social > Initiatives for Employees, Work Environment
403-8 Workers covered by an occupational health and safety management system - -
403-9 Work-related injuries - -
403-10 Work-related ill health - -

Training and Education

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P32 Human Capital Development
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Social > Initiatives for Employees, Human Capital Development
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee - -
404-2 Programs for upgrading employee skills and transition assistance programs P32 Human Capital Development Sustainability > Social > Initiatives for Employees, Human Capital Development
404-3 Percentage of employees receiving regular performance and career development reviews - -

Diversity and Equal Opportunity

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P31 Human rights / Diversity, equity, and inclusion
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
GRI 405:
Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees P41 Corporate Governance
P48 Data (Social)
Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
405-2 Ratio of basic salary and remuneration of women to men - -

Non-discrimination

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 406:
Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken - -

Freedom of Association and Collective Bargaining

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 407:
Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk - -

Child Labor

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 408:
Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor - -

Forced or Compulsory Labor

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 409:
Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor - -

Security Practices

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 410:
Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures - -

Rights of Indigenous Peoples

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 411:
Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples - -

Local Communities

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P35, P37 Communication with Local Communities / Create a Positive Impact
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Social > Initiatives for Stakeholders
GRI 413:
Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs P35, P37 Communication with Local Communities / Create a Positive Impact Sustainability > Social > Initiatives for Stakeholders
413-2 Operations with significant actual and potential negative impacts on local communities - -

Supplier Social Assessment

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 414:
Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria - -
414-2 Negative social impacts in the supply chain and actions taken - -

Public Policy

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 415:
Public Policy 2016
415-1 Political contributions - -

Customer Health and Safety

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics P10 Sustainability Strategy
P11 Sustainability Promotion Structure
P12 Materiality
P13-14 Materiality and KPIs
P29 Pollution Prevention
P34, P36 Communication with Tenants / Building resilience
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI 416:
Customer Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories P29 Pollution Prevention
P34, P36 Communication with Tenants / Building resilience
-
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - -

Marketing and Labeling

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 417:
Marketing and Labeling 2016
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 - -

Customer Privacy

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Number Disclosure Sustainability Report 2025 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI 418:
Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - -
DFF Inc.