GRI Standards
Universal Standards
General Disclosures
Organizational
102-1
profile102-2

Link
Name of the organization

Corporate Profile

https://www.kdo-reit.com/en/about/profile.html

Activities, brands, products, and services

Investment Principles

https://www.kdo-reit.com/en/feature/index.html

Management Strategies
102-3

Location of headquarters

Corporate Profile

https://www.kdoreit.com/en/feature/management.html
https://www.kdo-reit.com/en/about/profile.html

102-4

Location of operations

Corporate Profile

https://www.kdo-reit.com/en/about/profile.html

102-5

Ownership and legal form

Corporate Profile

https://www.kdo-reit.com/en/about/profile.html

102-6

Markets served

Investment Principles
Management Strategies
Portfolio Map
List of Properties

https://www.kdo-reit.com/en/feature/index.html
https://www.kdoreit.com/en/feature/management.html
https://www.kdo-reit.com/en/portfolio/map.html
https://www.kdo-reit.com/en/portfolio/list.html

102-7

Scale of the organization

Corporate Profile
Asset Manager
Portfolio List
Financial Highlights
Disclosure Materials

https://www.kdo-reit.com/en/about/profile.html
https://www.kdo-reit.com/en/about/asset.html
https://www.kdo-reit.com/en/portfolio/list.html
https://www.kdo-reit.com/en/ir/highlight.html
https://www.kdo-reit.com/en/ir/library.html

102-8

Information on employees and other workers

Human Capital Development

102-9

Supply chain

Structure102-10Significant changes to the organization and its
supply chain-

https://www.kdoreit.com/en/sustainability/environment5.html
https://www.kdoreit.com/en/about/structure.html-102-11

Precautionary Principle or approach

Basic Policies / Promotion System
Environmental Initiatives (Climate Change)
Governance

Strategy102-12External initiatives【The Asset Management Company】 Signingon to the PFA 21

102-13

Membership of associations【The Asset Management Company】
Company Summary

102-14https://www.kdoreit.com/en/sustainability/sustainability.html
https://www.kdoKey impacts, risks, and opportunities
reit.com/en/sustainability/environment1.html
Environmental Initiatives (Climate Change)
https://www.kdoreit.com/en/sustainability/environment3.html
https://www.kdoValues, principles, standards, and norms of behavior Basic Policies / Promotion System
reit.com/en/sustainability/environment1.html
Human Capital Development (Diverse Human https://www.kdoCapital and Stable Employment)
reit.com/en/sustainability/environment5.html
Governancehttps://www.kdoreit.com/en/sustainability/environment6.html
https://kenedix-fm.com/en/kokyaku.html【The Asset Management Company】
Principles for Customer-Oriented BusinessConduct
Governance (Compliance)
https://www.kdoMechanisms for advice and concerns about ethics
reit.com/en/sustainability/environment6.html
Basic Policies / Promotion System (Promotion https://www.kdoGovernance structure
System of Sustainability, etc.)
reit.com/en/sustainability/environment1.html
Governancehttps://www.kdoreit.com/en/sustainability/environment6.html
Basic Policies / Promotion System (Promotion https://www.kdoDelegating authority
System of Sustainability, etc.)
reit.com/en/sustainability/environment1.html
Executive-level responsibility for economic,
Basic Policies / Promotion System (Promotion https://www.kdoenvironmental, and social topics
System of Sustainability, etc.)
reit.com/en/sustainability/environment1.html
Statement from senior decision-makerInitiatives for Sustainability (Message fromExecutive Director)
Basic Policies / Promotion System

102-21

Consulting stakeholders on economic,
environmental, and social topics

Basic Policies / Promotion System

102-22Composition of the highest governance body and its Governancecommittees
Corporate Profile (Board of Directors)

102-23Chair of the highest governance body

Governance102-24

Nominating and selecting the highest governancebody

Governance102-25

Conflicts of interest

102-15

Ethics and integrity 102-16

102-17
Governancehttps://www.kdoreit.com/en/sustainability/environment1.html
https://www.kdoreit.com/en/sustainability/environment3.html
https://www.kdoreit.com/en/sustainability/environment6.html
https://kenedix-fm.com/en/sustainability.html

102-18102-19102-20102-26102-27

Governance (The decision-making process)https://kenedix-fm.com/en/profile.html

https://www.kdoreit.com/en/sustainability/environment1.html
https://www.kdoreit.com/en/sustainability/environment6.html
https://www.kdo-reit.com/en/about/profile.html
https://www.kdoreit.com/en/sustainability/environment6.html
https://www.kdoreit.com/en/sustainability/environment6.html

https://www.kdoreit.com/en/sustainability/environment6.html
Role of highest governance body in setting purpose, Basic Policies / Promotion System (Promotion https://www.kdoSystem of Sustainability, etc.)
values, and strategy
reit.com/en/sustainability/environment1.html
Governancehttps://www.kdoreit.com/en/sustainability/environment6.html
Collective knowledge of highest governance bodyGovernancehttps://www.kdoreit.com/en/sustainability/environment6.html

102-28

Evaluating the highest governance body'sperformance102-29Identifying and managing economic, environmental, Basic Policies / Promotion System (Promotion https://www.kdoand social impacts
System of Sustainability, etc., Material issues reit.com/en/sustainability/environment1.html
of the Kenedix Group)
Effectiveness of risk management processes
Basic Policies / Promotion System (Promotion https://www.kdoSystem of Sustainability, etc.)
reit.com/en/sustainability/environment1.html
Review of economic, environmental, and social
Basic Policies / Promotion System (Promotion https://www.kdoSystem of Sustainability, etc.)
topicsreit.com/en/sustainability/environment1.html

102-30102-31

Stakeholder
engagement

Reporting practiceManagement
Approach

Governancehttps://www.kdoreit.com/en/sustainability/environment6.html

102-32Highest governance body's role in sustainability
reporting

Basic Policies / Promotion System (Promotion https://www.kdoSystem of Sustainability, etc.)
reit.com/en/sustainability/environment1.html

102-33

Communicating critical concerns

Governance (Compliance (Whistle-blowingsystem))https://www.kdoreit.com/en/sustainability/environment6.html

102-34Nature and total number of critical concerns--

102-35

Remuneration policies

102-36

Process for determining remuneration

102-37

Stakeholders' involvement in remuneration

Governance (Remuneration of Board ofDirectors)
Governance (Remuneration of Board ofDirectors)-

https://www.kdoreit.com/en/sustainability/environment6.html
https://www.kdoreit.com/en/sustainability/environment6.html-

102-38Annual total compensation ratio--

102-39--102-40Percentage increase in annual total compensation
ratio
List of stakeholder groups--

102-41

Collective bargaining agreements--

102-42

Identifying and selecting stakeholders--

102-43

Approach to stakeholder engagement--102-44

Key topics and concerns raised

Social Commitments (Improving Tenant
Satisfaction, Contribution to Local
Governance102-45

Entities included in the consolidated financial
statements

Corporate Profile of Asset Management
Company

https://www.kdoreit.com/en/sustainability/environment4.html
https://www.kdoreit.com/en/sustainability/environment6.html
https://www.kdo-reit.com/en/about/asset.html

102-46

Defining report content and topic boundaries--

102-47

List of material topics

102-48

Restatements of information

Basic Policies / Promotion System (Materialissues of the Kenedix Group)-https://www.kdoreit.com/en/sustainability/environment1.html-102-49

Changes in reporting--

102-50

Reporting period

The reporting period is 2021 (from January 1, 2021 to December 31, 2021.) However, some
information concerns activities prior to 2021.

102-51

Date of most recent reportFebruary 2022-

102-52

Reporting cycle

The reporting cycle is annual.

-102-53

Contact point for questions regarding the report

Contact Us

https://www.kdo-reit.com/en/inquiry/index.php

102-54Claims of reporting in accordance with the GRI
Standards

KDO refers to GRI Standards for reporting on ESG policies and initiatives.

102-55

GRI content index

GRI Standards (This page)-102-56

External assurance

There are no external assurances as of thepublication date.

-

103-1

Explanation of the material topic and its Boundary

Basic Policies / Promotion System (Materialissues of the Kenedix Group)https://www.kdoreit.com/en/sustainability/environment1.html

103-2

The management approach and its components

Basic Policies / Promotion System

103-3

Evaluation of the management approach

Economic Standards
Economic201-1
Performance201-2

https://www.kdoreit.com/en/sustainability/environment1.html
External Certification and Evaluation
https://www.kdoreit.com/en/sustainability/environment2.html
Environmental Initiatives
https://www.kdoreit.com/en/sustainability/environment3.html
https://www.kdoSocial Commitments
reit.com/en/sustainability/environment4.html
Human Capital Development
https://www.kdoreit.com/en/sustainability/environment5.html
Governancehttps://www.kdoreit.com/en/sustainability/environment6.html
Basic Policies / Promotion System (Promotion https://www.kdoSystem of Sustainability, etc.)
reit.com/en/sustainability/environment1.html

Direct economic value generated and distributed

Financial Highlights

https://www.kdo-reit.com/en/ir/highlight.html

Financial implications and other risks andopportunities due to climate change

Environmental Initiatives (Climate Change)

https://www.kdoreit.com/en/sustainability/environment3.html

201-3

Defined benefit plan obligations and other retirement plans

-

201-4

Financial assistance received from government

--

202-1

Ratios of standard entry level wage by gendercompared to local minimum wage

--

202-2

Proportion of senior management hired from thelocal community--

Indirect EconomicImpacts

203-1

Infrastructure investments and services supported

--

203-2

Significant indirect economic impacts--

Procurement
Practices
Anti-corruption

204-1

Proportion of spending on local suppliers

--

205-1

Operations assessed for risks related to corruption

Governance (Compliance)

205-2

Communication and training about anti-corruption
policies and procedures

Governance (Compliance)

https://www.kdoreit.com/en/sustainability/environment6.html
https://www.kdoreit.com/en/sustainability/environment6.html

205-3

Confirmed incidents of corruption and actions taken --Anti-competitiveBehavior

206-1

Legal actions for anti-competitive behavior, antitrust, and monopoly practices

--

Tax

207-1

Approach to tax

Governancehttps://www.kdoreit.com/en/sustainability/environment6.html

207-2

Tax governance, control, and risk
management

Governancehttps://www.kdoreit.com/en/sustainability/environment6.html

207-3

Stakeholder engagement andmanagement of concerns related to tax

‐

-

207-4

Country-by-country reporting‐-

Materials used by weight or volume--

301-2

Recycled input materials used--301-3Reclaimed products and their packaging materials

--

302-1

Energy consumption within the organization

302-2

Energy consumption outside of the organization

Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)
-

302-3

Energy intensity

302-4

Reduction of energy consumption

302-5

303-2
303-3
303-4

Reductions in energy requirements of products andservices
Interactions with water as a sharedresource
Management of water discharge related impact
Water withdrawal
Water discharge

303-5

Water consumption

304-1Operational sites owned, leased, managed in, oradjacent to, protected areas and areas of highbiodiversity value outside protected areas

304-2

Significant impacts of activities, products, andservices on biodiversity

304-3

Habitats protected or restored

Market Presence

Environmental Standards
Materials
301-1

EnergyWater

Biodiversity

303-1

304-4
Emissions

Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)
Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Waterreit.com/en/sustainability/environment3.html
Consumption)
-

-

-

-

Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)--

Environmental Initiatives (Stakeholder
Engagement to Improve Property
IUCN Red List species and national conservation list species with habitats in areas affected by operations

305-1

Direct (Scope 1) GHG emissions

305-2

Energy indirect (Scope 2) GHG emissions

305-3

Other indirect (Scope 3) GHG emissions

https://www.kdoreit.com/en/sustainability/environment3.html-Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)
Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)
Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)305-4GHG emissions intensity

305-5

Reduction of GHG emissions

305-6
305-7

306-3

Emissions of ozone-depleting substances (ODS)
Nitrogen oxides (NOx), sulfur oxides (SOx), andother significant air emissions
Waste generation and significant
waste-related impacts
Management of significant wasterelated
impacts
Waste generated

306-4
306-5
Environmental
Compliance
Supplier
Environmental
Assessment

Waste------

Waste diverted from disposal
Waste directed to disposal

--

307-1

Non-compliance with environmental laws andregulations

--

308-1

New suppliers that were screened using
environmental criteria

--

308-2

Negative environmental impacts in the supply chain and actions taken-

401-1

New employee hires and employee turnoverhttps://www.kdoreit.com/en/sustainability/environment5.html-306-1306-2

Social Standards
Employment

Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html
Consumption)
Environmental Initiatives (Reduction of Energy https://www.kdoConsumption, GHG Emissions and Water
reit.com/en/sustainability/environment3.html-401-2
401-3

Human Capital Development (Relevant data(Employment))
Benefits provided to full-time employees that are not provided to temporary or part-time employees
Parental leave

Human Capital Development (Diversity andhttps://www.kdoEqual Opportunities (Childbirth and child care, reit.com/en/sustainability/environment5.html
Nursing elderly))
Human Capital Development (Relevant data(System Use, etc.))-

https://www.kdoreit.com/en/sustainability/environment5.html-Labor/Management 402-1
Relations

Minimum notice periods regarding operationalchanges

Occupational
Health and Safety

403-1

Occupational health and safety management system --403-2

Occupational health services--403-3

Workers with high incidence or high risk of diseases related to their occupation-403-4

Worker participation, consultation, andcommunication on occupational health and safety

--

403-5

Worker training on occupational
health and safety

--

403-6

Promotion of worker health

--

403-7

Prevention and mitigation ofoccupational health and safety impacts directlylinked bybusiness relationships

--

403-8

Workers covered by an occupational
health and safety management system

--

403-9

Work-related injuries

Human Capital Development (Relevant data(System Use, etc.))

https://www.kdoreit.com/en/sustainability/environment5.html--Occupational
Health and Safety403-10 Work-related ill healthTraining andEducation

404-1
404-2
404-3

Diversity and Equal 405-1
Opportunity
405-2
Non-discrimination 406-1

Average hours of training per year per employee

Human Capital Development (TrainingPrograms to Encourage Employee's Career
Programs for upgrading employee skills andHuman Capital Development (Attracting andtransition assistance programs
Retaining Talents, and Developing TheirCareers)
Percentage of employees receiving regular
Human Capital Development (Evaluation
performance and career development reviews
System to Encourage Employee's Career
Development)Diversity of governance bodies and employees
Human Capital Development (Diversity andEqual Opportunities)
Ratio of basic salary and remuneration of women to men

https://www.kdoreit.com/en/sustainability/environment5.html
https://www.kdoreit.com/en/sustainability/environment5.html

Incidents of discrimination and corrective actions
taken--

https://www.kdoreit.com/en/sustainability/environment5.html
https://www.kdoreit.com/en/sustainability/environment5.html-

Freedom ofAssociation andCollective
Bargaining

407-1

Operations and suppliers in which the right tofreedom of association and collective bargaining
may be at risk--Child Labor

408-1

Operations and suppliers at significant risk forincidents of child labor--

Forced orCompulsory Labor

409-1

Operations and suppliers at significant risk forincidents of forced or compulsory labor--

Security Practices

410-1

Security personnel trained in human rights policies
or procedures--

Rights of411-1
Indigenous Peoples

Incidents of violations involving rights of indigenous peoples-

Human Rights
Assessment

412-1

Operations that have been subject to human rights
reviews or impact assessments

--

412-2

Employee training on human rights policies orprocedures

Governance (Compliance (Compliancetraining))

https://www.kdoreit.com/en/sustainability/environment6.html

412-3

Significant investment agreements and contracts
that include human rights clauses or that underwent
human rights screening-

Operations with local community engagement,impact assessments, and development programs

Social Commitments (Contribution to Local
Communities)

https://www.kdoreit.com/en/sustainability/environment4.html

413-2

Operations with significant actual and potential
negative impacts on local communities

--

414-1

New suppliers that were screened using social
criteria--414-2

Negative social impacts in the supply chain andactions taken

Public Policy

415-1

Political contributions-

Customer Healthand Safety

416-1

Assessment of the health and safety impacts ofproduct and service categories

Social Commitments (Improving Resilience for https://www.kdoDisaster, etc.)
reit.com/en/sustainability/environment4.html

416-2

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

--

417-1

Requirements for product and service informationand labeling

--

417-2

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

-

417-3

Incidents of non-compliance concerning marketing
communications--

Customer Privacy

418-1

Substantiated complaints concerning breaches ofcustomer privacy and losses of customer data

Privacy Policy

https://www.kdoreit.com/en/privacy/index.html

Socioeconomic
Compliance419-1

Non-compliance with laws and regulations in thesocial and economic area--

Local Communities 413-1

Supplier Social
Assessment

Marketing andLabeling-