Content Index

SASB Content Index

SASB Content Index

Sustainability Disclosure Topics & Accounting Metrics

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TOPIC ACCOUNTING METRIC CODE 2026 Disclosure
Energy Management Energy consumption data coverage as a percentage of total floor area, by property subsector IF-RE-130a.1 Sustainability Report 2026 P50-51 Data

[Japan Metropolitan Fund Investment Corporation]
Environmental Performance

[Industrial & Infrastructure Fund Investment Corporation]
Environmental Performance
(1) Total energy consumed by portfolio area with data coverage, (2) percentage grid electricity, and (3) percentage renewable, by property subsector IF-RE-130a.2 Sustainability Report 2026 P50-51 Data

[Japan Metropolitan Fund Investment Corporation]
Environmental Performance

[Industrial & Infrastructure Fund Investment Corporation]
Environmental Performance
Like-for-like percentage change in energy consumption for the portfolio area with data coverage, by property subsector IF-RE-130a.3 -
Percentage of eligible portfolio that (1) has an energy rating and (2) is certified to ENERGY STAR, by property subsector IF-RE-130a.4 Sustainability Report 2026 P28, P31 Environmental Approvals and Evaluations for Assets

[Japan Metropolitan Fund Investment Corporation]
Environmental Performance
Green Finance Framework

[Industrial & Infrastructure Fund Investment Corporation]
Environmental Performance
Green Finance Framework
Description of how building energy management considerations are integrated into property investment analysis and operational strategy IF-RE-130a.5 Sustainability Report 2026 P11 Sustainability Strategy
Sustainability Report 2026 P12 Sustainability Promotion Structure
Sustainability Report 2026 P13 Materiality
Sustainability Report 2026 P14, P16 Materiality and Progress Toward Targets
Sustainability Report 2026 P15, P17 Materiality and KPIs
Water Management Water withdrawal data coverage as a percentage of (1) total floor area and (2) floor area in regions with High or Extremely High Baseline Water Stress, by property subsector IF-RE-140a.1 Sustainability Report 2026 P50-51 Data

[Japan Metropolitan Fund Investment Corporation]
Environmental Performance

[Industrial & Infrastructure Fund Investment Corporation]
Environmental Performance
(1) Total water withdrawn by portfolio area with data coverage and (2) percentage in regions with High or Extremely High Baseline Water Stress, by property subsector IF-RE-140a.2 Sustainability Report 2026 P50-51 Data

[Japan Metropolitan Fund Investment Corporation]
Environmental Performance

[Industrial & Infrastructure Fund Investment Corporation]
Environmental Performance
Like-for-like percentage change in water withdrawn for portfolio area with data coverage, by property subsector IF-RE-140a.3 -
Description of water management risks and discussion of strategies and practices to mitigate those risks IF-RE-140a.4 Sustainability Report 2026 P11 Sustainability Strategy
Sustainability Report 2026 P12 Sustainability Promotion Structure
Sustainability Report 2026 P13 Materiality
Sustainability Report 2026 P14, P16 Materiality and Progress Toward Targets
Sustainability Report 2026 P15, P17 Materiality and KPIs
Management of Tenant Sustainability Impacts (1) Percentage of new leases that contain a cost recovery clause for resource efficiency related capital improvements and (2) associated leased floor area, by property subsector IF-RE-410a.1 -
Percentage of tenants that are separately metered or submetered for (1) grid electricity consumption and (2) water withdrawals, by property subsector IF-RE-410a.2 -
Discussion of approach to measuring,incentivizing, and improving sustainability impacts of tenants IF-RE-410a.3 Sustainability Report 2026 P27, P30 Energy / Biodiversity / Circular Economy

[Japan Metropolitan Fund Investment Corporation]
Environmental Performance

[Industrial & Infrastructure Fund Investment Corporation]
Environmental Performance

Sustainability Report 2026 P38, P40 Communication with Tenants / Building resilience

[Japan Metropolitan Fund Investment Corporation]
Communication with Stakeholders

[Industrial & Infrastructure Fund Investment Corporation]
Communication with Stakeholders
Climate Change Adaptation Area of properties located in 100-year flood zones, by property subsector IF-RE-450a.1 -
Description of climate change risk exposure analysis, degree of systematic portfolio exposure, and strategies for mitigating risks IF-RE-450a.2 Sustainability Report 2026 P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
Sustainability Report 2026 P20-24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)

[Japan Metropolitan Fund Investment Corporation]
Climate Change

[Industrial & Infrastructure Fund Investment Corporation]
Climate Change

Activity Metrics

Activity Metrics CODE 2026 Disclosure
Number of assets, by property subsector IF-RE-000.A [Japan Metropolitan Fund Investment Corporation]
Portfolio Data
Historical Portfolio Data

[Industrial & Infrastructure Fund Investment Corporation]
Portfolio Data
Historical Portfolio Data
Leasable floor area, by property subsector IF-RE-000.B [Japan Metropolitan Fund Investment Corporation]
Portfolio Data
Historical Portfolio Data

[Industrial & Infrastructure Fund Investment Corporation]
Portfolio Data
Historical Portfolio Data
Percentage of indirectly managed assets, by property subsector IF-RE-000.C -
Average occupancy rate, by property subsector IF-RE-000.D [Japan Metropolitan Fund Investment Corporation]
Portfolio Data
Historical Portfolio Data

[Industrial & Infrastructure Fund Investment Corporation]
Portfolio Data
Historical Portfolio Data