GRI content index
Statement of use
GRI 1 usedFukuoka REIT Corporation has reported the information cited in this GRI content index for the period March 1, 2022 to February 28, 2023 with reference to the GRI Standards.
GRI 1: Foundation 2021

GRI STANDARD

GRI 2: General Disclosures 2021

DISCLOSURE

Location or reason for omission

URL

2-1

Organizational details

Overview

https://www.fukuoka-reit.jp/en/about/profile.html

2-2

Entities included in the organization’s sustainability reporting

Editorial Policy

https://www.fukuoka-reit.jp/file/en-ir_library_other_file-104518b4095bdd30d75af7eadf496d706b196325.pdf

2-4

Restatements of information

Not applicable-Investment Policy

https://www.fukuoka-reit.jp/en/about/management-philosophy.html

2-62-7

2-9

Activities, value chain and other business relationships

Employees

Governance structure and composition

Portfolio Data

https://www.fukuoka-reit.jp/en/portfolio/data.html

Overview

https://www.fukuoka-reit.jp/en/about/profile.html

Organization Chart

https://www.fukuoka-realty.jp/english/company/organization.html

03. Governance Initiatives

https://www.fukuoka-reit.jp/en/about/esg.html

Sustainability

https://www.fukuoka-realty.jp/english/compliance/index.html#sustainability

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2-10

Nomination and selection of the highest governance body

--

2-11

Chair of the highest governance body

--

2-12

Role of the highest governance body in overseeing the management of impacts

Compliancehttps://www.fukuoka-realty.jp/english/compliance/index.html#compliance

Sustainability

https://www.fukuoka-realty.jp/english/compliance/index.html#sustainability

Compliancehttps://www.fukuoka-realty.jp/english/compliance/index.html#compliance

Sustainability

https://www.fukuoka-realty.jp/english/compliance/index.html#sustainability

Compliancehttps://www.fukuoka-realty.jp/english/compliance/index.html#compliance

Sustainability

https://www.fukuoka-realty.jp/english/compliance/index.html#sustainability

Compliancehttps://www.fukuoka-realty.jp/english/compliance/index.html#compliance

Overview

https://www.fukuoka-reit.jp/en/about/profile.html

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2-13

2-14

2-15

Delegation of responsibility for managing impacts

Role of the highest governance body in sustainability reporting

Conflicts of interest

2-16

Communication of critical concerns

Complaint and Dispute Resolution Measures

https://www.fukuoka-realty.jp/english/complaint/index.html

2-19

Remuneration policies

Directors’ Compensation

https://www.fukuoka-reit.jp/ja/about/esg.html

2-20

Process to determine remuneration

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2-22

Statement on sustainable development strategy

Message from Executive Director

https://www.fukuoka-reit.jp/en/about/message.html

2-24

Embedding policy commitments

Materiality

https://www.fukuoka-reit.jp/en/about/sustainability.html

2-25

Processes to remediate negative impacts

Complaint and Dispute Resolution Measures

https://www.fukuoka-realty.jp/english/complaint/index.html

2-27

Compliance with laws and regulations

No significant regulatory violations occured during the reportingperiod.

-Main initiatives

https://www.fukuoka-reit.jp/en/about/sustainability.html

2-28

Membership associations

2-29

Approach to stakeholder engagement

2-30

Collective bargaining agreements

3-1

Process to determine material topics

3-2

List of material topics

GRI 3: Material Topics 2021
3-3Management of material topics

Corporate Profile

https://www.fukuoka-realty.jp/english/company/outline.html

02. Social Initiatives
The asset management company respects freedom of association as defined by law, but does nohave a collective bargaining agreement
Materiality

https://www.fukuoka-reit.jp/en/about/esg.html
https://www.fukuoka-reit.jp/en/about/sustainability.html

Sustainability

https://www.fukuoka-realty.jp/english/compliance/index.html#sustainability

Sustainability

https://www.fukuoka-realty.jp/english/compliance/index.html#sustainability

ESG Initiatives

https://www.fukuoka-reit.jp/en/about/esg.html

Main initiatives

https://www.fukuoka-reit.jp/en/about/sustainability.html

GRI 201: Economic Performance 2016

201-2

Financial implications and other risks and opportunities due to climate change

TCFD Scenario Analysis

https://www.fukuoka-reit.jp/en/about/sustainability.html

GRI 205: Anti-corruption 2016

205-2

Communication and training about anti-corruption policies and procedures

03. Governance Initiatives

https://www.fukuoka-reit.jp/en/about/esg.html

GRI 302: Energy 2016

302-3

Energy intensity

Integrated Reporthttps://www.fukuoka-reit.jp/file/en-ir_library_other_file-104518b4095bdd30d75af7eadf496d706b196325.pdf

GRI 303: Water and Effluents 2018

303-5

Water consumption

Integrated Reporthttps://www.fukuoka-reit.jp/file/en-ir_library_other_file-104518b4095bdd30d75af7eadf496d706b196325.pdf

404-2

Programs for upgrading employee skills and transition assistance programs

Integrated Reporthttps://www.fukuoka-reit.jp/file/en-ir_library_other_file-104518b4095bdd30d75af7eadf496d706b196325.pdf

GRI 405: Diversity and Equal Opportunity
405-1
2016

Diversity of governance bodies and employees

Integrated Reporthttps://www.fukuoka-reit.jp/file/en-ir_library_other_file-104518b4095bdd30d75af7eadf496d706b196325.pdf

GRI 416: Customer Health and Safety 2016 416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

There were no incidents of non-compliance with health and safety impact regulations and voluntary
codes that occurred with respect to products or services during the reporting period.

-417-2

Incidents of non-compliance concerning product and service information and labeling

There were no incidents of non-compliance with regulations and voluntary codes concerning productand service information and labeling during the reporting period.

417-3

Incidents of non-compliance concerning marketing communications

There were no incidents of violations concerning marketing communications during the reporting period.-418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

There were no substantiated complaints concerning breaches of customer privacy or loss of customer
data during the reporting period.

GRI 417: Marketing and Labeling 2016

GRI 418: Customer Privacy 2016