GRI Content Index

Foundation 2021

Statement of use Mitsubishi HC Capital refers to the GRI Standard and reports the information in this GRI content index for the period from April 1, 2025 to March 31, 2026.
GRI 1 used Foundation 2021

General Disclosures 2021

1. The organization and its reporting practices

Disclosures Page Website page
ID Contents
2-1 Organizational details

P5-7
2-2 Entities included in the organization's sustainability reporting

P3 / P6-7
2-3 Reporting period, frequency and contact point

P3
2-4 Restatements of information ー ー
2-5 External assurance P81 ー

2. Activities and workers

Disclosures Page Website page
ID Contents
2-6 Activities, value chain and other business relationships ー ー
2-7 Employees

P5 / P100 / P104
2-8 Workers who are not employees ー ー

3. Governance

Disclosures Page Website page
ID Contents
2-9 Governance structure and composition

P19-20 / P26-27
2-10 Nomination and selection of the highest governance body

P20
2-11 Chair of the highest governance body

P26
2-12 Role of the highest governance body in overseeing the management of impacts

P10 / P19 / P26
2-13 Delegation of responsibility for managing impacts

P10 / P28 / P34
2-14 Role of the highest governance body in sustainability reporting

P10
2-15 Conflicts of interest

P20-22

 ー
2-16 Communication of critical concerns

P47 / P51
2-17 Collective knowledge of the highest governance body

P12 / P24
2-18 Evaluation of the performance of the highest governance body

P25
2-19 Compensation policies

P29-32
2-20 Process to determine compensation

P31-32
2-21 Annual total compensation ratio ー ー

4. Strategy, policies and practices

Disclosures Page Website page
ID Contents
2-22 Statement on sustainable development strategy

P5 / P10
2-23 Policy commitments

P46-47 / P49-50 / P55 / P83
2-24 Embedding policy commitments

P10 / P12 / P34 / P47-48
2-25 Processes to remediate negative impacts

P51 / P73
2-26 Mechanisms for seeking advice and raising concerns

P51
2-27 Compliance with laws and regulations

P48 / P52-53 / P55
2-28 Membership associations

P16-17

5. Stakeholder engagement

Disclosures Page Website page
ID Contents
2-29 Approach to stakeholder engagement

P99
2-30 Collective bargaining agreements ー ー

Material Topics 2021

2. Material topics

Disclosures Page Website page
ID Contents
3-1 Process to determine material topics

P9
3-2 List of material topics

P8
3-3 Management of material topics

P10 / P57

200 Economic

201 Economic Performance

Disclosures Page Website page
ID Contents
201-1 Direct economic value generated and distributed ー ー
201-2 Financial implications and other risks and opportunities due to climate change

P56-63
201-3 Defined benefit plan obligations and other retirement plans ー ー
201-4 Financial assistance received from government ー ー

202 Market Presence

Disclosures Page Website page
ID Contents
202-1 Ratios of standard entry level wage compared to local minimum wage (by gender)

P101

 ー
202-2 Proportion of senior management hired from the local community ー ー

203 Indirect Economic Impacts

Disclosures Page Website page
ID Contents
203-1 Infrastructure investments and services supported

P105-107
203-2 Significant indirect economic impacts

P105-109

204 Procurement Practices

Disclosures Page Website page
ID Contents
204-1 Proportion of spending on local suppliers ー ー

205 Anti-corruption

Disclosures Page Website page
ID Contents
205-1 Operations assessed for risks related to corruption

P33-34 / P47
205-2 Communication and training about anti-corruption policies and procedures

P48 / P50
205-3 Confirmed incidents of corruption and actions taken

P48 / P52

206 Anti-competitive Behavior

Disclosures Page Website page
ID Contents
206-1 Legal actions for anti- competitive behavior, anti-trust, and monopoly practices ー ー

207 Tax

Disclosures Page Website page
ID Contents
207-1 Approach to tax

P53
207-2 Tax governance, control, and risk management

P53

 ー
207-3 Stakeholder engagement and management of concerns related to tax

P53
207-4 Country-by-country reporting

P53

 ー

300 Environmental

301 Materials

Disclosures Page Website page
ID Contents
301-1 Materials used by weight or volume ー ー
301-2 Recycled input materials used ー ー
301-3 Reclaimed products and their packaging materials ー ー

302 Energy

Disclosures Page Website page
ID Contents
302-1 Energy consumption within the organization

P79
302-2 Energy consumption outside of the organization ー ー
302-3 Energy intensity ー ー
302-4 Reduction of energy consumption

P79
302-5 Reductions in energy requirements of products and services

P63 / P77-78 / P80

303 Water and Effluents

Disclosures Page Website page
ID Contents
303-1 Interactions with water as a shared resource ー ー
303-2 Management of water discharge-related impacts ー ー
303-3 Water withdrawal

P80
303-4 Water discharge ー ー
303-5 Water consumption

P80

304 Biodiversity

Disclosures Page Website page
ID Contents
304-1 Operational sites owned, leased, managed in, or adjacent to protected areas and areas of high biodiversity value outside protected areas

P65-72
304-2 Significant impacts of activities, products, and services on biodiversity

P65-72

 ー
304-3 Habitats protected or restored ー ー
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

P64-71

 ー

305 Emissions

Disclosures Page Website page
ID Contents
305-1 Direct (Scope 1) GHG emissions

P79
305-2 Energy indirect (Scope 2) GHG emissions

P79
305-3 Other indirect (Scope 3) GHG emissions

P80
305-4 GHG emissions intensity ー ー
305-5 Reduction of GHG emissions

P79
305-6 Emissions of ozone-depleting substances (ODS) ー ー
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions ー ー

306 Waste

Disclosures Page Website page
ID Contents
306-1 Waste generation and significant waste-related impacts

P75-76
306-2 Management of significant waste-related impacts

P75-76
306-3 Waste generated

P80
306-4 Waste diverted from disposal ー ー
306-5 Waste directed to disposal

P80

308 Supplier Environmental Assessment

Disclosures Page Website page
ID Contents
308-1 New suppliers that were screened using environmental criteria ー ー
308-2 Negative environmental impacts in the supply chain and actions taken ー ー

400 Social

401 Employment

Disclosures Page Website page
ID Contents
401-1 New employee hires and employee turnover

P101 / P104

 ー
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

P91 / P96
401-3 Parental leave

P96 / P102 / P104

402 Labor/Management Relations

Disclosures Page Website page
ID Contents
402-1 Minimum notice periods regarding operational changes ー ー

403 Occupational Health and Safety

Disclosures Page Website page
ID Contents
403-1 Occupational health and safety management system

P90 / P98-99
403-2 Hazard identification, risk assessment, and incident investigation

P99

 ー
403-3 Occupational health services ー ー
403-4 Worker participation, consultation, and communication on occupational health and safety

P98
403-5 Worker training on occupational health and safety

P99
403-6 Promotion of worker health

P99 / P103
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

P99
403-8 Workers covered by an occupational health and safety management system

P90 / P98-99
403-9 Work-related injuries

P98-99 / P102
403-10 Work-related ill health

P96 / P103

404 Training and Education

Disclosures Page Website page
ID Contents
404-1 Average hours of training per year per employee

P102

 ー
404-2 Programs for upgrading employee skills and transition assistance programs

P92-93

 ー
404-3 Percentage of employees receiving regular performance and career development reviews ー ー

405 Diversity and Equal Opportunity

Disclosures Page Website page
ID Contents
405-1 Diversity of governance bodies and employees

P24 / P100 / P104
405-2 Ratio of basic salary and remuneration of women to men

P101

 ー

406 Non-discrimination

Disclosures Page Website page
ID Contents
406-1 Incidents of discrimination and corrective actions taken

P48 / P52

407 Freedom of Association and Collective Bargaining

Disclosures Page Website page
ID Contents
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

P83 / P86

408 Child Labor

Disclosures Page Website page
ID Contents
408-1 Operations and suppliers at significant risk for incidents of child labor

P83-85

409 Forced or Compulsory Labor

Disclosures Page Website page
ID Contents
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

P83-85 / P87

410 Security Practices

Disclosures Page Website page
ID Contents
410-1 Security personnel trained in human rights policies or procedures ー ー

411 Rights of Indigenous Peoples

Disclosures Page Website page
ID Contents
411-1 Incidents of violations involving rights of indigenous peoples ー ー

413 Local Communities

Disclosures Page Website page
ID Contents
413-1 Operations with local community engagement, impact assessments, and development programs

P99 / P105-107
413-2 Operations with significant actual and potential negative impacts on local communities ー ー

414 Supplier Social Assessment

Disclosures Page Website page
ID Contents
414-1 New suppliers that were screened using social criteria ー ー
414-2 Negative social impacts in the supply chain and actions taken

P84-86

415 Public Policy

Disclosures Page Website page
ID Contents
415-1 Political contributions

P52

 ー

416 Customer Health and Safety

Disclosures Page Website page
ID Contents
416-1 Assessment of the health and safety impacts of product and service categories ー ー
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services ー ー

417 Marketing and Labeling

Disclosures Page Website page
ID Contents
417-1 Requirements for product and service information and labeling ー ー
417-2 Incidents of non-compliance concerning product and service information and labeling ー ー
417-3 Incidents of non-compliance concerning marketing communications ー ー

418 Customer Privacy

Disclosures Page Website page
ID Contents
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

P45 / P48