GRI Content Index

GRI Standards Content Index

This report has been prepared to explain the initiatives of SBI ARUHI to achieve a sustainable society in accordance with the Global Reporting Initiative (GRI) Standards.

Global Reporting Initiative（GRI）Standards Content Index

Universal Standard

Topics		Disclosures	References
GRI 2： General Disclosures 2021	The organization and its reporting practices	Disclosures 2-1 Organizational details	References Company Overview
		Disclosures 2-2 Entities included in the organization’s sustainability reporting	References Company Overview
		Disclosures 2-3 Reporting period, frequency and contact point	References ー
		Disclosures 2-4 Restatements of information	References ー
		Disclosures 2-5 External assurance	References ー
	Activities and workers	Disclosures 2-6 Activities, value chain and other business relationships	References Company Overview About SBI ARUHI Sales offices information（Japanese） ARUHI housing loan product site（Japanese）
		Disclosures 2-7 Employees	References Company Overview Social
		Disclosures 2-8 Workers who are not employees	References ー
	Governance	Disclosures 2-9 Governance structure and composition	References Governance Corporate Governance Report （II Overview of Business Management Organization and Other Corporate Governance Systems Related to Managerial Decision-Making, Business Execution, and Management Supervision）（Japanese）
		Disclosures 2-10 Nomination and selection of the highest governance body	References Governance Corporate Governance Report （II Overview of Business Management Organization and Other Corporate Governance Systems Related to Managerial Decision-Making, Business Execution, and Management Supervision）（Japanese）
		Disclosures 2-11 Chair of the highest governance body	References Governance Corporate Governance Report （II Overview of Business Management Organization and Other Corporate Governance Systems Related to Managerial Decision-Making, Business Execution, and Management Supervision）（Japanese）
		Disclosures 2-12 Role of the highest governance body in overseeing the management of impacts	References Governance Corporate Governance Report （II Overview of Business Management Organization and Other Corporate Governance Systems Related to Managerial Decision-Making, Business Execution, and Management Supervision）（Japanese）
		Disclosures 2-13 Delegation of responsibility for managing impacts	References Basic Policy＆Promotion Structure
		Disclosures 2-14 Role of the highest governance body in sustainability reporting	References Basic Policy＆Promotion Structure Materiality
		Disclosures 2-15 Conflicts of interest	References Governance Corporate Governance Report （III Status of Implementation of Measures Related to Shareholders and Other Stakeholders）（Japanese）
		Disclosures 2-16 Communication of critical concerns	References Governance
		Disclosures 2-17 Collective knowledge of the highest governance body	References Governance Corporate Governance Report （I Basic Views on Corporate Governance, Capital Structure, Corporate Attributes, and Other Key Information）（Japanese）
		Disclosures 2-18 Evaluation of the performance of the highest governance body	References Governance
		Disclosures 2-19 Remuneration policies	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2024　P68）
		Disclosures 2-20 Process to determine remuneration	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2024　P68）
		Disclosures 2-21 Annual total compensation ratio	References ー
	Strategy, policies and practices	Disclosures 2-22 Statement on sustainable development strategy	References Representative Message
		Disclosures 2-23 Policy commitments	References Social
		Disclosures 2-24 Embedding policy commitments	References Social
		Disclosures 2-25 Processes to remediate negative impacts	References Social Governance
		Disclosures 2-26 Mechanisms for seeking advice and raising concerns	References Governance
		Disclosures 2-27 Compliance with laws and regulations	References Not Applicable
		Disclosures 2-28 Membership associations	References Japan Financial Services Association The Mortgage Bankers Assosiation of Japan
	Stakeholder engagement	Disclosures 2-29 Approach to stakeholder engagement	References Basic Policy＆Promotion Structure
		Disclosures 2-30 Collective bargaining agreements	References Company Overview Social
GRI 3：Material Topics 2021	ー	Disclosures 3-1 Process to determine material topics	References Basic Policy＆Promotion Structure Materiality
		Disclosures 3-2 List of material topics	References Materiality
		Disclosures 3-3 Management of material topics	References Basic Policy ＆ Promotion Structure Materiality

Material Topics（Economic）

Topics	Disclosures	References
GRI 201：Economic Performance 2016	Disclosures ー	References Financial Highlights Shareholder Return Policy/Dividend Information（Japanese） Disclosure of information in line with the TCFD Recommendations Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2024　P83）
GRI 202：Market Presence 2016	Disclosures ー	References ー
GRI 203：Indirect Economic Impacts 2016	Disclosures ー	References Social
GRI 204：Procurement Practices 2016	Disclosures ー	References ー
GRI 205：Anti-corruption 2016	Disclosures ー	References Governance
GRI 206：Anti-competitive Behavior 2016	Disclosures ー	References Not Applicable
GRI 207：Tax 2019	Disclosures ー	References ー

Material Topics（Environmental）

Topics	Disclosures	References
GRI 301: Materials 2016	Disclosures ー	References ー
GRI 302: Energy 2016	Disclosures ー	References Environment
GRI 303: Water and Effluents 2018	Disclosures ー	References Not Applicable
GRI 304: Biodiversity 2016	Disclosures ー	References Not Applicable
GRI 305: Emissions 2016	Disclosures ー	References Environment
GRI 306：Waste 2020	Disclosures ー	References Not Applicable
GRI 307: Environmental Compliance 2016	Disclosures ー	References No Violation
GRI 308: Supplier Environmental Assessment 2016	Disclosures ー	References ー

Material Topics（Social）

Topics	Disclosures	References
GRI 401: Employment 2016	Disclosures ー	References Social SBI ARUHI recruit site（Japanese）
GRI 402: Labor / Management Relations 2016	Disclosures ー	References ー
GRI 403: Occupational Health and Safety 2018	Disclosures ー	References ー
GRI 404: Training and Education 2016	Disclosures ー	References Social
GRI 405: Diversity and Equal Opportunity 2016	Disclosures ー	References Social Governance
GRI 406: Non-discrimination 2016	Disclosures ー	References Not Applicable (Social)
GRI 407: Freedom of Association and Collective Bargaining 2016	Disclosures ー	References Social
GRI 408: Child Labor 2016	Disclosures ー	References Social
GRI 409: Forced or Compulsory Labor 2016	Disclosures ー	References Social
GRI 410: Security Practices 2016	Disclosures ー	References Not Applicable
GRI 411: Rights of Indigenous Peoples 2016	Disclosures ー	References Social
GRI 412: Human Rights Assessment 2016	Disclosures ー	References Social
GRI 413: Local Communities 2016	Disclosures ー	References ー
GRI 414: Supplier Social Assessment 2016	Disclosures ー	References ー
GRI 415: Public Policy 2016	Disclosures ー	References Not Applicable
GRI 416: Customer Health and Safety 2016	Disclosures ー	References ー
GRI 417: Marketing and Labeling 2016	Disclosures ー	References Environment Social
GRI 418: Customer Privacy 2016	Disclosures ー	References Governance
GRI 419: Socioeconomic Compliance 2016	Disclosures ー	References Not Applicable