Materiality formulation process

After identifying risks and opportunities for materiality, goals (KPIs) are set and policies are managed.
The materiality was reviewed by the Board of Directors in September 2024.

• STEP1

  Internal evaluation of international guideline items
  (stratified by importance to us)

  From the viewpoint of importance to our company, we interviewed related divisions in our company regarding a total of 37 items, 36 items from GRI and 1 item from SDGs, and scored them (three-grade evaluation).
  * ISO26000 (Guidance on CSR published in 2010), SDGs (Sustainable Development Goals adopted by the UN in 2015), GRI Standards (Guidelines for integrated report entry items established in 2016)

• STEP2

  External evaluation of international guideline items
  (stratified by the degree of interest of our stakeholders)

  Adding points to the issues that the external evaluation organization pays attention to and the number of companies that consider items important among the four benchmark companies, we stratified them into three grades (evaluated by a third-party organization).

• STEP3

  Confirmation of important issues (materiality)

  Items that are located in the “particularly high area” of importance to our company and degree of interest of our stakeholders are judged to be the most important issues.

• STEP4

  Identification of important issues (materiality)

  Five important themes and 11 important issues (14 issues were aggregated) have been identified.