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, 2024 to March 31, 2025.
GRI 1 used Foundation 2021

General Disclosures 2021

1. The organization and its reporting practices

Disclosures Title Page
ID Contents
2-1 Organizational details

P.2
2-2 Entities included in the organization's sustainability reporting

P.2-3
2-3 Reporting period, frequency and contact point

Contents
2-4 Restatements of information ー ー
2-5 External assurance ー ー

2. Activities and workers

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

P.2
P.69-70
2-8 Workers who are not employees ー ー

3. Governance

Disclosures Title Page
ID Contents
2-9 Governance structure and composition

P.10
P.17
2-10 Nomination and selection of the highest governance body

P.11
P.12
2-11 Chair of the highest governance body

P.17
P.18
2-12 Role of the highest governance body in overseeing the management of impact

P.23
2-13 Delegation of responsibility for managing impacts

P.10
2-14 Role of the highest governance body in sustainability reporting

P.4
2-15 Conflicts of interest ー ー
2-16 Communication of critical concerns

P.23
P.36
2-17 Collective knowledge of the highest governance body

P.14
2-18 Evaluation of the performance of the highest governance body

P.16
2-19 Remuneration policies

P.15
P.20
P.22
2-20 Process to determine remuneration

P.20
2-21 Annual total compensation ratio ー ー

4. Strategy, policies and practices

Disclosures Title Page
ID Contents
2-22 Statement on sustainable development strategy ー ー
2-23 Policy commitments

P.4
P.42
P.60
2-24 Embedding policy commitments

P.4
P.42
2-25 Processes to remediate negative impacts

P.61
2-26 Mechanisms for seeking advice and raising concerns

P.38
2-27 Compliance with laws and regulations

P.40
2-28 Membership associations

P.5-6

5. Stakeholder engagement

Disclosures Title Page
ID Contents
2-29 Approach to stakeholder engagement ー ー
2-30 Collective bargaining agreements ー ー

Material Topics 2021

2. Material topics

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

P.9
3-2 List of material topics

P.8
3-3 Management of material topics

P.9

200 Economic

201 Economic Performance

Disclosures Title 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

P.44
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 Title Page
ID Contents
202-1 Ratios of standard entry level wage compared to local minimum wage

P.70

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

203 Indirect Economic Impacts

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

P.77
P.80
203-2 Significant indirect economic impacts ー ー

204 Procurement Practices

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

205 Anti-corruption

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

P.37
P.38
205-2 Communication and training about anti-corruption policies and procedures

P.37
205-3 Confirmed incidents of corruption and actions taken

P.37

206 Anti-competitive Behavior

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

207 Tax

Disclosures Title Page
ID Contents
207-1 Approach to tax

P.41

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

P.41

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

P.41

 ー
207-4 Country-by-country reporting

P.41

 ー

300 Environmental

301 Materials

Disclosures Title Page
ID Contents
301-1 Materials used by weight or volume ー ー
301-2 Recycled input materials used

P.55

 ー
301-3 Reclaimed products and their packaging materials ー ー

302 Energy

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

P.57
302-2 Energy consumption outside of the organization ー ー
302-3 Energy intensity ー ー
302-4 Reduction of energy consumption

P.57
302-5 Reductions in energy requirements of products and services

P.53
P.58

303 Water and Effluents

Disclosures Title 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 ー ー
303-4 Water discharge ー ー
303-5 Water consumption

P.59

304 Biodiversity

Disclosures Title 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 ー ー
304-2 Significant impacts of activities, products, and services on biodiversity ー 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 ー ー

305 Emissions

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

P.57
P.58
305-2 Energy indirect (Scope 2) GHG emissions

P.57
P.58
305-3 Other indirect (Scope 3) GHG emissions

P.58
305-4 GHG emissions intensity ー ー
305-5 Reduction of GHG emissions

P.57
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 Title Page
ID Contents
306-1 Waste generation and significant waste-related impacts

P.54
306-2 Management of significant waste-related impacts

P.54
306-3 Waste generated

P.59
306-4 Waste diverted from disposal ー ー
306-5 Waste directed to disposal ー ー

308 Supplier Environmental Assessment

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

P.71
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

P.69
P.73
401-3 Parental leave

P.71

402 Labor/Management Relations

Disclosures Title Page
ID Contents
402-1 Minimum notice periods regarding operational changes

P.68

 ー

403 Occupational Health and Safety

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

P.75-76
403-2 Hazard identification, risk assessment, and incident investigation ー ー
403-3 Occupational health services ー ー
403-4 Worker participation, consultation, and communication on occupational health and safety

P.75

 ー
403-5 Worker training on occupational health and safety ー ー
403-6 Promotion of worker health

P.76
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships ー ー
403-8 Workers covered by an occupational health and safety management system

P.75
403-9 Work-related injuries

P.71
403-10 Work-related ill health

P.76

404 Training and Education

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

P.72
P.73

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

P.72

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

405 Diversity and Equal Opportunity

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

P.68
P.70
405-2 Ratio of basic salary and remuneration of women to men

P.70

 ー

406 Non-discrimination

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

P.60
P.61

407 Freedom of Association and Collective Bargaining

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

P.60

408 Child Labor

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

P.60

409 Forced or Compulsory Labor

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

P.60

410 Security Practices

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

411 Rights of Indigenous Peoples

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

413 Local Communities

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

P.77
413-2 Operations with significant actual and potential negative impacts on local communities ー ー

414 Supplier Social Assessment

Disclosures Title 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 ー ー

415 Public Policy

Disclosures Title Page
ID Contents
415-1 Political contributions

P.40

 ー

416 Customer Health and Safety

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

419 Socioeconomic Compliance

Disclosures Title Page
ID Contents
419-1 Non-compliance with laws and regulations in the social and economic area ー ー