Guideline Comparison Table

GRI Content Index

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 safe and secure financial services
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

TCFD Index

Pillars of disclosure		Recommended disclosures	Relevant sections
Governance	Disclose the organization's governance around climate-related risks and opportunities.	a. Describe the board's oversight of climate-related risks and opportunities.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Governance
Governance		b. Describe management's role in assessing and managing climate-related risks and opportunities.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Governance
Strategy	Disclose the actual and potential impacts of　climate-related risks and opportunities on the organization's　businesses, strategy, and financial planning where such information is material.	a. Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Strategy ＞ Risk Recognition / Opportunity Recognition
		b. Describe the impact of climate-related risks and opportunities on the organization's businesses, strategy, and financial planning.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Strategy ＞ Risk Recognition / Opportunity Recognition
		c. Describe the resilience of the organization's strategy, taking into consideration different climate-related scenarios, including a 2℃ or lower scenario.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Strategy ＞ Risk Recognition / Opportunity Recognition
Risk Management	Disclose how the organization identifies, assesses, and manages climate-related risks.	a. Describe the organization's processes for identifying and assessing climate-related risks.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Risk Management
		b. Describe the organization's processes for managing climate-related risks.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Risk Management
		c. Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization's overall risk management.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Risk Management
Metrics and Targets	Disclose the metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.	a. Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Metrics and Targets
		b. Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks.	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Metrics and Targets
		c. Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets	Response to Climate Change and Environmental Protection Initiatives for the TCFD Recommendation ＞ Metrics and Targets