GRI Content Index

The table below indicates the pages that correspond to items indicated in the Sustainability Reporting Standards issued by the Global Reporting Initiative (GRI).

GRI 2 : General Disclosures 2021

Disclosure		Location
1. The organization and its reporting practices
2-1	Organizational details	Corporate Information Subsidiary Information
2-2	Entities included in the organization's sustainability reporting	Securities Report ("Yukashoken Hokokusho")
2-3	Reporting period, frequency and contact point	IR Calendar Inquiries
2-4	Restatements of information	-
2-5	External assurance	-
2. Activities and workers
2-6	Activities, value chain and other business relationships	Business Outline Vision
2-7	Employees	ESG Data Securities Report ("Yukashoken Hokokusho")
2-8	Workers who are not employees	-
3. Governance
2-9	Governance structure and composition	Corporate Governance
2-10	Nomination and selection of the highest governance body	Corporate Governance
2-11	Chair of the highest governance body	Corporate Governance
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Sustainability Management
2-13	Delegation of responsibility for managing impacts	Corporate Governance Sustainability Management
2-14	Role of the highest governance body in sustainability reporting	Sustainability Management
2-15	Conflicts of interest	Corporate Governance
2-16	Communication of critical concerns	Sustainability Management ESG Data
2-17	Collective knowledge of the highest governance body	Corporate Governance Sustainability Management
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance
2-20	Process to determine remuneration	Corporate Governance
2-21	Annual total compensation ratio	-
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	Sustainability Message from CEO Message from the director in charge Integrated Report (Management Message)
2-23	Policy commitments	ACOM Group Code of Ethics and Code of Conduct Sustainability Management
2-24	Embedding policy commitments	Sustainability Management
2-25	Processes to remediate negative impacts	Compliance
2-26	Mechanisms for seeking advice and raising concerns	Compliance(Whistleblowing)
2-27	Compliance with laws and regulations	ESG Data
2-28	Membership associations	Affiliated Associations
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Vision Provide financial services that put the customers first
2-30	Collective bargaining agreements	-

GRI 3 : Material Topics 2021

Disclosure		Location
3-1	Process to determin material topics	Sustainability Management
3-2	List of material topics	Sustainability Management
3-3	Management of material topics	Sustainability Management