GRI Content Index
(in accordance with the Core option of the GRI Standards)

Universal Standards
Economic Standards
Environmental Standards
Social Standards

Universal Standards

GRI 102: General Disclosures

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
102-1	Name of the organization	p. 135 Company Information		Company ＞ Corporate brochure
102-2	Activities, brands, products, and services	p. 88-90 Management’s Discussion and Analysis		Company ＞ Company Overview
102-3	Location of headquarters	p. 135 Company Information		Company ＞ Corporate brochure
102-4	Location of operations	p. 135 Company Information		Company ＞ Corporate brochure
102-5	Ownership and legal form	p. 135 Company Information		Company ＞ Corporate brochure
102-6	Markets served	pp. 13-14 Seven Bank’s History		Company ＞ Company Overview
102-7	Scale of the organization	pp. 88-90 Management’s Discussion and Analysis		Company ＞ Corporate brochure
102-8	Information on employees and other workers	p. 135 Company Information	Materiality 3: Creation of a society where everyone can be active
102-9	Supply chain	pp. 45-46 Material Issue 1:Offer a Safe, Secure Settlement Infrastructure	Materiality 1: Offering of safe and secure settlement infrastructure
102-10	Significant changes to the organization and its supply chain
102-11	Precautionary principle or approach	pp. 81-83 Risk Management Initiatives		Investor Relations ＞ Management information ＞ Risk Management Initiatives
102-12	External initiatives	p. 51 Material Issue 4:Reduce the Environmental Burden	Environment
102-13	Membership of associations	p. 51 Material Issue 4:Reduce the Environmental Burden	Environment
102-14	Statement from senior decision-maker	Statement from senior decision-maker		pp. 5-10 Message from the President
102-15	Key impacts, risks, and opportunities	p. 44 Five Material Issues	Formulating our materialities
102-16	Values, principles, standards, and norms of behavior	pp. 1-2 PURPOSE		Seven Bank's Purpose（Our reason for being）
102-17	Mechanisms for advice and concerns about ethics	p. 86 Compliance Consultation System	Compliance Initiatives
102-18	Governance structure	pp. 69-76 Corporate Governance		Management information ＞ Corporate Governance
102-19	Delegating authority	p. 41 Seven Bank’s Sustainability	Seven Bank’s Sustainability
102-20	Executive-level responsibility for economic, environmental, and social topics	p. 41 Seven Bank’s Sustainability	Seven Bank’s Sustainability
102-21	Consulting stakeholders on economic, environmental, and social topics	p. 41 Seven Bank’s Sustainability	Seven Bank’s Sustainability	Management information ＞ Corporate Governance
102-22	Composition of the highest governance body and its committees	p. 69 Corporate Governance		Management information ＞ Corporate Governance
102-23	Chair of the highest governance body	p. 70 Corporate Governance		Management information ＞ Corporate Governance
102-24	Nominating and selecting the highest governance body	p. 70 Corporate Governance		Management information ＞ Corporate Governance
102-25	Conflicts of interest	p. 76 Corporate Governance		Management information ＞ Corporate Governance
102-26	Role of highest governance body in setting purpose, values, and strategy	p. 70 Corporate Governance		Management information ＞ Corporate Governance
102-27	Collective knowledge of highest governance body	pp. 71-72 Corporate Governance		Management information ＞ Corporate Governance
102-28	Evaluating the highest governance body’s performance	pp. 71-72 Corporate Governance		Management information ＞ Corporate Governance
102-29	Identifying and managing economic, environmental, and social impacts	pp. 69-72 Corporate Governance		Management information ＞ Corporate Governance
102-30	Effectiveness of risk management processes	pp81-83　Risk Management Initiatives		Management information ＞ Risk Management Initiatives
102-31	Review of economic, environmental, and social topics	pp. 69-71 Corporate Governance		Management information ＞ Corporate Governance
102-32	Highest governance body’s role in sustainability reporting	pp. 69-71 Corporate Governance		Management information ＞ Corporate Governance
102-33	Communicating critical concerns	p. 69 Corporate Governance		Management information ＞ Corporate Governance
102-34	Nature and total number of critical concerns
102-35	Remuneration policies	pp. 73-74 Corporate Governance		Management information ＞ Corporate Governance
102-36	Process for determining remuneration	pp. 73-74 Corporate Governance		Management information ＞ Corporate Governance
102-37	Stakeholders’ involvement in remuneration	pp. 73-74 Corporate Governance		Management information ＞ Corporate Governance
102-38	Annual total compensation ratio
102-39	Percentage increase in annual total compensation ratio
102-40	List of stakeholder groups	p. 43 Entire Image of Sustainability Promotion	Seven Bank’s Sustainability
102-41	Collective bargaining agreements
102-42	Identifying and selecting stakeholders		Seven Bank’s Sustainability
102-43	Approach to stakeholder engagement	p. 37 Promoting Close Communication	Formulating our materialities
102-44	Key topics and concerns raised		Formulating our materialities
102-45	Entities included in the consolidated financial statements	p. 93 Status of the Corporate Group		Company ＞ Corporate brochure
102-46	Defining report content and topic Boundaries	p. 11 About this publication
102-47	List of material topics	p. 44 Five Material Issues	Formulating our materialities
102-48	Restatements of information
102-49	Changes in reporting
102-50	Reporting period
102-51	Date of most recent report
102-52	Reporting cycle
102-53	Contact point for questions regarding the report
102-54	Claims of reporting in accordance with the GRI Standards	GRI content index	GRI Content Index
102-55	GRI content index	GRI content index	GRI Content Index
102-56	External assurance

GRI 103: Management Approach

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
103-1	Explanation of the material topic and its Boundary	p. 44 Five Material Issues	Formulating our materialities
103-2	The management approach and its components	pp. 45-56 Seven Bank’s Growth Strategy:Materiality	Formulating our materialities
103-3	Evaluation of the management approach	pp. 45-56 Seven Bank’s Growth Strategy:Materiality	Formulating our materialities

Economic Standards

GRI 201: Economic Performance

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
201-1	Direct economic value generated and distributed	pp. 88-89 Management’s Discussion and Analysis		Investor Relations ＞ Operating Results and Forecasts
201-2	Financial implications and other risks and opportunities due to climate change	p. 51 Material Issue 4:Reduce the Environmental Burden	Environment
201-3	Defined benefit plan obligations and other retirement plans	pp. 114-116 Employees’ Severance and Retirement Benefits
201-4	Financial assistance received from government

GRI 202: Market Presence

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
202-1	Ratios of standard entry level wage by gender compared to local minimum wage
202-2	Proportion of senior management hired from the local community

GRI 203: Indirect Economic Impacts

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
203-1	Infrastructure investments and services supported
203-2	Significant indirect economic impacts	pp.13-14 Seven Bank’s History	Materiality 2: Creation of lifestyle through new financial services

GRI 204: Procurement Practices

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
204-1	Proportion of spending on local suppliers

GRI 205: Anti-corruption

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
205-1	Operations assessed for risks related to corruption	pp. 84-86 Compliance Initiatives		Management information ＞ Compliance Initiatives
205-2	Communication and training about anti-corruption policies and procedures	pp. 84-86 Compliance Initiatives		Management information ＞ Compliance Initiatives
205-3	Confirmed incidents of corruption and actions taken

GRI 206: Anti-competitive Behavior

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Environmental Standards

GRI 301: Materials

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
301-1	Materials used by weight or volume
301-2	Recycled input materials used
301-3	Reclaimed products and their packaging materials	p. 52 Material Issue 4:Reduce the Environmental Burden	Materiality 4: Reduction of environmental burden

GRI 302: Energy

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
302-1	Energy consumption within the organization	p. 53 Material Issue 4:Reduce the Environmental Burden	Materiality 4: Reduction of environmental burden
302-2	Energy consumption outside of the organization
302-3	Energy intensity
302-4	Reduction of energy consumption	p. 53 Material Issue 4:Reduce the Environmental Burden	Materiality 4: Reduction of environmental burden
302-5	Reductions in energy requirements of products and services	pp. 52-53 Material Issue 4:Reduce the Environmental Burden	Materiality 4: Reduction of environmental burden

GRI 303: Water and Effluents

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
303-1	Interactions with water as a shared resource
303-2	Management of water discharge-related impacts
303-3	Water withdrawal
303-4	Water discharge
303-5	Water consumption

GRI 304: Biodiversity

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2	Significant impacts of activities, products, and services on biodiversity
304-3	Habitats protected or restored
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 305: Emissions

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
305-1	Direct (Scope 1) GHG emissions
305-2	Energy indirect (Scope 2) GHG emissions
305-3	Other indirect (Scope 3) GHG emissions
305-4	GHG emissions intensity
305-5	Reduction of GHG emissions	pp. 51-54　Material Issue 4:Reduce the Environmental Burden	Materiality 4: Reduction of environmental burden
305-6	Emissions of ozone-depleting substances (ODS)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

GRI 306: Waste

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
306-2	Waste by type and disposal method	p. 54　Material Issue 4:Reduce the Environmental Burden	Materiality 4: Reduction of environmental burden
306-3	Significant spills
306-4	Transport of hazardous waste

GRI 307: Environmental Compliance

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
307-1	Non-compliance with environmental laws and regulations

GRI 308: Supplier Environmental Assessment

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
308-1	New suppliers that were screened using environmental criteria
308-2	Negative environmental impacts in the supply chain and actions taken

Social Standards

GRI 401: Employment

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
401-1	New employee hires and employee turnover
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3	Parental leave	pp.62-63　Corporate transformation [1]:Human Resources, Organization, and Corporate Culture	Materiality 3: Creation of a society where everyone can be active

GRI 402: Labor/Management Relations

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
402-1	Minimum notice periods regarding operational changes

GRI 403: Occupational Health and Safety

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
403-1	Occupational health and safety management system
403-2	Hazard identification, risk assessment, and incident investigation	pp.60-63　Corporate transformation [1]: Human Resources, Organization, and Corporate Culture	Materiality 3: Creation of a society where everyone can be active
403-3	Occupational health services
403-4	Worker participation, consultation, and communication on occupational health and safety
403-5	Worker training on occupational health and safety
403-6	Promotion of worker health	pp.60-63　Corporate transformation [1]: Human Resources, Organization, and Corporate Culture	Materiality 3: Creation of a society where everyone can be active
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8	Workers covered by an occupational health and safety management system
403-9	Work-related injuries
403-10	Work-related ill health

GRI 404: Training and Education

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
404-1	Average hours of training per year per employee
404-2	Programs for upgrading employee skills and transition assistance programs	pp.60-61　Corporate transformation [1]: Human Resources, Organization, and Corporate Culture	Materiality 3: Creation of a society where everyone can be active
404-3	Percentage of employees receiving regular performance and career development reviews

GRI 405: Diversity and Equal Opportunity

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
405-1	Diversity of governance bodies and employees	p.62　Corporate transformation [1]: Human Resources, Organization, and Corporate Culture	Materiality 3: Creation of a society where everyone can be active
405-2	Ratio of basic salary and remuneration of women to men

GRI 406: Non-discrimination

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
406-1	Incidents of discrimination and corrective actions taken

GRI 407：結社の自由と団体交渉

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI 408: Child Labor

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
408-1	Operations and suppliers at significant risk for incidents of child labor

GRI 409: Forced or Compulsory Labor

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410: Security Practices

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
410-1	Security personnel trained in human rights policies or procedures

GRI 411: Rights of Indigenous Peoples

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
411-1	Incidents of violations involving rights of indigenous peoples

GRI 412: Human Rights Assessment

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
412-1	Operations that have been subject to human rights reviews or impact assessments
412-2	Employee training on human rights policies or procedures
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

GRI 413: Local Communities

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
413-1	Operations with local community engagement, impact assessments, and development programs
413-2	Operations with significant actual and potential negative impacts on local communities

GRI 414: Supplier Social Assessment

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
414-1	New suppliers that were screened using social criteria
414-2	Negative social impacts in the supply chain and actions taken

GRI 415: Public Policy

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
415-1	Political contributions

GRI 416: Customer Health and Safety

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
416-1	Assessment of the health and safety impacts of product and service categories	p. 45 Material Issue 1:Offer a Safe, Secure Settlement Infrastructure	Materiality 1: Offering of safe and secure settlement infrastructure
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417: Marketing and Labeling

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
417-1	Requirements for product and service information and labeling
417-2	Incidents of non-compliance concerning product and service information and labeling
417-3	Incidents of non-compliance concerning marketing communications

GRI 418: Customer Privacy

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data

GRI 419: Socioeconomic Compliance

NO.	item	Publication pages
NO.	item	Integrated Report	Sustainability website	Other websites
419-1	Non-compliance with laws and regulations in the social and economic area

Sustainability

Seven Bank’s Sustainability

Top Message

Sustainability Management

ESG

Environment

Social

Corporate Governance

Materiality

Formulating our materialities

Materiality 1

Materiality 2

Materiality 3

Materiality 4

Materiality 5

Social Contribution Activities

For Future Generations

Social Contribution Activities

Other Corporate Information: Investor Relations; Company

SEVEN BANK English Site
Sustainability
GRI Content Index (in accordance with the Core option of the GRI Standards)

GRI Content Index(in accordance with the Core option of the GRI Standards)