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 April 1, 2022 to March 31, 2023 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 2:
General Disclosures 2021
2-1 Organizational details P01 Relationship Diagram
P04 JMF/IIF Overview
P05 KJRM / KKR Overview
P46 Editorial Policy
Back Cover
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
P04 JMF/IIF Overview
P05 KJRM / KKR Overview
P46 Editorial Policy
About us > Corporate Profile > Corporate Name
About us > Management Structure
2-3 Reporting period, frequency and contact point P46 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 2:
General Disclosures 2021
2-6 Activities, value chain and other business relationships P04 JMF/IIF Overview
P05 KJRM / KKR Overview
About us > Management Structure
2-7 Employees P46 ESG Data (Social) Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
2-8 Workers who are not employees P46 ESG Data (Social) Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance

3. Governance

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 2:
General Disclosures 2021
2-9 Governance structure and composition P39-40 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
P39-40 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 P42 Compliance / Anti-Corruption and Bribery Prevention Sustainability > Governance > Compliance
2-16 Communication of critical concerns P41 Compliance
P43 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 2:
General Disclosures 2021
2-22 Statement on sustainable development strategy P03 Top Commitment Sustainability > Sustainability Policy > Top Commitment
2-23 Policy commitments P10 Sustainability Strategy
P28 Human rights
P29 Diversity, equity and inclusion
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Social > Initiatives for Human Rights
2-24 Embedding policy commitments P11 Sustainability Promotion Structure
P28 Human rights
P29 Diversity, equity and inclusion
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Social > Initiatives for Human Rights
2-25 Processes to remediate negative impacts P41 Compliance Basic Compliance Policy
Sustainability > Governance > Anti-Corruption
2-26 Mechanisms for seeking advice and raising concerns P41 Compliance Basic Compliance Policy
Sustainability > Governance > Compliance > Whistle-Blowing and Reporting
2-27 Compliance with laws and regulations P42 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 2:
General Disclosures 2021
2-29 Approach to stakeholder engagement P27 Social
P32, 34 Communication with Tenants / Building resilience
P33, 35 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI201: Economic Performance2016 201-1 Direct economic value generated and distributed - -
201-2 Financial implications and other risks and opportunities due to climate change P16-20 Climate Change and Resilience Sustainability > Environmental
201-3 Defined benefit plan obligations and other retirement plans - -
201-4 Financial assistance received from government - -

Market Presence

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI202: Market Presence2016 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
GRI203: Indirect Economic Impacts2016 203-1 Infrastructure investments and services supported P33, 35 Communication with Local Communities / Creating a Positive Impact -
203-2 Significant indirect economic impacts - -

Procurement Practices

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI204: Procurement Practices2016 204-1 Proportion of spending on local suppliers - -

Anti-corruption

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
GRI205: Anti-corruption2016 205-1 Operations assessed for risks related to corruption - -
205-2 Communication and training about anti-corruption policies and procedures P41 Compliance
P42 Compliance / Anti-Corruption and Bribery Prevention
P46 ESG Data(Compliance)
Sustainability > Governance > Compliance
Sustainability > Governance > Anti-Corruption and Bribery Prevention
205-3 Confirmed incidents of corruption and actions taken - -

Anti-competitive Behavior

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI206: Anti-competitive Behavior2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -

Tax

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI207: Tax2019 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI301: 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P16-20 Climate Change and Resilience
P21, P24 Energy/ Water/ Waste/ Biodiversity
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI302: Energy 2016 302-1 Energy consumption within the organization P44-45 ESG Data (Environment) -
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity P44-45 ESG Data (Environment) -
302-4 Reduction of energy consumption P44-45 ESG Data (Environment) -
302-5 Reductions in energy requirements of products and services - -

Water and Effluents

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P21,P24 Energy/ Water/ Waste/ Biodiversity
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI303: 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 P21, P24 Energy / Water / Waste / Biodiversity
P44-45 ESG Data (Environment)
-

Biodiversity

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P21, P24 Energy / Water / Waste / Biodiversity
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Environmental, Environmental Charter
GRI304: Biodiversity 2016 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected area - -
304-2 Significant impacts of activities, products and services on biodiversity - -
304-3 Habitats protected or restored P21, P24 Energy / Water / Waste / Biodiversity -
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations - -

Emissions

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P16-20 Climate Change and Resilience
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Environmental, Environmental Charter
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Environmental
GRI305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions P18, P20 Climate Change and Resilience
P44-45 ESG Data (Environment)
-
305-2 Energy indirect (Scope 2) GHG emissions P18, P20 Climate Change and Resilience
P44-45 ESG Data (Environment)
-
305-3 Other indirect (Scope 3) GHG emissions P18, P20 Climate Change and Resilience
P44-45 ESG Data (Environment)
-
305-4 GHG emissions intensity P44-45 ESG Data (Environment) -
305-5 Reduction of GHG emissions P18, P20 Climate Change and Resilience
P44-45 ESG Data (Environment)
-
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions - -

Waste

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P21, P24 Energy / Water / Waste / Biodiversity
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
GRI306: Waste 2020 306-1 Waste generation and significant waste-related impacts - -
306-2 Management of significant waste-related impacts - -
306-3 Waste generated P21, P24 Energy / Water / Waste / Biodiversity
P44-45 ESG Data (Environment)
-
306-4 Waste diverted from disposal P21, P24 Energy / Water / Waste / Biodiversity
P44-45 ESG Data (Environment)
-
306-5 Waste directed to disposal - -

Supplier Environmental Assessment

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI308: 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI401: Employment 2016 401-1 New employee hires and employee turnover P46 ESG 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 P31 Health and Well-Being Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance
401-3 Parental leave P29 Diversity, equity and inclusion
P46 ESG Data (Social)
Sustainability > Social > Initiatives for Employees, DEI and Work-Life Balance

Labor / Management Relations

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 Location
GRI 3:
Material Topics 2021
3-3 Management of material topics - -
GRI402: Labor / Management Relations 2016 402-1 Minimum notice periods regarding operational changes - -

Occupational Health and Safety

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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 Health and Well-Being
Sustainability > Sustainability Policy > Sustainability Strategy
Sustainability > Sustainability Policy > Sustainability Promotion Structure
Sustainability > Sustainability Policy > Materiality and KPIs
Sustainability > Social > Initiatives for Employees, Work Environment
GRI403: 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 P31 Health and Well-Being Sustainability > Social > Initiatives for Employees, Work Environment
403-4 Worker participation, consultation, and communication on occupational health and safety P31 Health and Well-Being Sustainability > Social > Initiatives for Employees, Work Environment
403-5 Worker training on occupational health and safety - -
403-6 Promotion of worker health P31 Health and Well-Being Sustainability > Social > Initiatives for Employees, Work Environment
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P31 Health and Well-Being 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P30 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
GRI404: 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 P30 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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 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 P39 Corporate Governance
P46 ESG 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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, P35 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 P33, P35 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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
P26 Pollution Prevention
P32, P34 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 P26 Pollution Prevention
P32, P34 Communication with Tenants / Building resilience
-
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - -

Marketing and Labeling

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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

This table can be scrolled sideways.

Disclosure number Disclosure contents Sustainability Report 2024 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.