< GRI Content Index >Comforia Residential REIT, Inc has reported with reference to the GRI
Statement of use

Standards for the period from February 1, 2022 to February 31, 2023,andfrom April 1, 2022 to March 31, 2023 for the Asset Management Company.

GRI 1 used

GRI 1: Foundation 2021
Disclosure

Location or reason for omission

GRI2: General Disclosures 2021
1. The organization and its reporting practices
2-1

2-2

Organizational details

Entities included in the organization’ssustainability reporting
Reporting period, frequency and contact

https://www.comforiareit.co.jp/en/about/profile.html
https://www.comforiareit.co.jp/en/about/structure.html

Structure

Nonepoint

https://www.comforiareit.co.jp/en/sustainability/disclosure.html

2-4

Restatements of information

https://www.comforiareit.co.jp/en/contact/index.html
Nothing in particular

2-5

External assurance

2-3

Profilehttps://www.comforiareit.co.jp/en/sustainability/disclosure.html

Sustainability Report and GRI Index
Contact us「Sustainability Report2023」
p56 Independent AssuranceStatement

2. Activities and workers
2-6

Activities, value chain and other business https://www.comforiarelationships

reit.co.jp/en/features/index.html
https://www.comforiareit.co.jp/en/about/profile.html

Basic Policies
Profilehttps://www.tokyutrm.co.jp/en/sustainability/esg.html#c3
2-7

Employees

Since the Asset Management Company has
only one office, there are no regional【Asset Manager】
Key Employee Datedifferences (same below)
2-8Workers who are not employees

https://www.tokyu-【Asset Manager】

trm.co.jp/en/sustainability/esg.html#c3

Key Employee Date

https://www.comforiareit.co.jp/en/about/profile.html
https://www.comforiareit.co.jp/en/about/structure.html
https://www.comforiareit.co.jp/en/sustainability/index.html

Officers3. Governance
2-9

2-10

2-11

2-12

2-13
2-14

Governance structure and composition

Nomination and selection of the highest
governance body

Chair of the highest governance bodyRole of the highest governance bodyin overseeing the management ofDelegation of responsibility for
managing impacts
Role of the highest governance bodyin sustainability reporting

2-15

Conflicts of interest

2-16

Communication of critical concerns

2-17
2-18
2-19

Collective knowledge of the highest

Structure
Promotion System

https://www.comforiareit.co.jp/file/ir_library_other_fileArticles of Incorporation (in Japanese)
81414b4dc9a22288429b883023a83ccf01293c74.pdf
https://www.comforiareit.co.jp/file/ir_library_other_fileArticles of Incorporation (in Japanese)
81414b4dc9a22288429b883023a83ccf01293c74.pdf
https://www.comforiareit.co.jp/en/sustainability/index.html

Promotion System

https://www.comforiareit.co.jp/en/sustainability/materiality.html

Materiality

https://www.comforiareit.co.jp/en/sustainability/index.html

Promotion System

https://www.comforiareit.co.jp/en/sustainability/index.html

Promotion System

https://www.comforiaGovernance System
reit.co.jp/en/about/governance.html
https://www.comforiareit.co.jp/file/ir_library_other_fileReport on Management Structure of the491f256ccf79dbb3769ac83e11aab563818b4658. REIT Issuer (in Japanese)
pdf
https://www.comforiareit.co.jp/en/sustainability/index.html
Promotion System
No critical concerns reported during the reporting
period.
https://www.comforiareit.co.jp/en/sustainability/index.html

Promotion Systemhighest governance bodyhttps://www.comforiareit.co.jp/en/sustainability/index.html

Sustainability Promotion Council

Remuneration policies

https://www.comforia-reit.co.jp/ja/ir/library.html

Articles of Incorporation (in Japanese)governance body
Evaluation of the performance of thePage3

Disclosure
2-20

Process to determine remuneration

Location or reason for omission
https://www.comforia-reit.co.jp/ja/ir/library.html

Articles of Incorporation (in Japanese)
Legally, the investment corporation
does not have employees. The

2-21

Annual total compensation ratio

relevant information of the asset
management company is notaggregated at this time.

4. Strategy, policies and practices
2-22
2-23

Statement on sustainable development
strategy
Policy commitments

https://www.comforiareit.co.jp/en/about/index.html
https://www.comforiareit.co.jp/en/features/index.html
https://www.comforiareit.co.jp/en/sustainability/index.html
https://tokyu-fudosan-hdcsr.disclosure.site/en/themes/32※As a Group member, we share the Tokyu
Fudosan Holdings Group Human Rights

Greetings
Feature & Strategy
Sustainability Policy

Human Rights and Community（Tokyu Fudosan Holdings）

Policy.
2-24

2-25

2-26

Embedding policy commitments

https://www.comforiareit.co.jp/en/sustainability/index.html

Processes to remediate negative

https://www.tokyu-impacts

trm.co.jp/en/sustainability/esg.html#c4

Mechanisms for seeking advice andhttps://www.tokyu-raising concerns

trm.co.jp/en/sustainability/esg.html#c4

2-27

Compliance with laws and regulations

2-28

Membership associations

Sustainability Promotion Council【Asset Manager】
Establishment of whistle-blowing
system【Asset Manager】
Establishment of whistle-blowing
systemhttps://www.tokyu-fudosan-

Establishment of Compliance Helpline

hd.co.jp/english/about/compliance/（Tokyu Fudosan Holdings）

No violations during the reporting period
https://www.comforiareit.co.jp/en/sustainability/initiative.html

International Initiatives, etc.

5. Stakeholder engagement
2-29

Approach to stakeholder engagement2-30

Collective bargaining agreements

https://www.comforiareit.co.jp/en/sustainability/examples.html
100%

Examples of initiatives【Asset Manager】

GRI 3: Material Topics 2021
3-1

Process to determine material topics

3-2

List of material topics

3-3Management of material topics

201: Economic Performance 2016201-2

https://www.comforiareit.co.jp/en/sustainability/materiality.html
https://www.comforiareit.co.jp/en/sustainability/materiality.html
https://www.comforiareit.co.jp/en/sustainability/materiality.html
https://www.comforiareit.co.jp/en/sustainability/examples.html

Financial implications and other risks and https://www.comforiaopportunities due to climate change

reit.co.jp/en/sustainability/climate.html

Materiality
Materiality
Materiality
Examples of initiatives

Addressing Climate Change

205: Anti-corruption 2016
205-2

Communication and training about anti-

https://www.tokyu-corruption policies and procedures

trm.co.jp/en/sustainability/esg.html#c4

Compliance Training

https://tokyu-fudosan-hd-

Anti-Corruption Policy（Tokyu Fudosan

csr.disclosure.site/en/themes/38

Holdings）【Asset Manager】※As a member of the Tokyu Land HoldingsGroup, we share the above policy
205-3

Confirmed incidents of corruption andactions taken

No incidents

206: Anti-competitive Behavior 2016
Legal actions for anti-competitive
206-1

behavior, anti-trust, and monopoly

No incidents

practices
GRI 300: Environmental
302: Energy 2016
302-2
302-3

Energy consumption outside of thehttps://www.comforia-「Sustainability Report2023」

organization

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

https://www.comforia-「Sustainability Report2023」

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

https://www.comforia-「Sustainability Report2023」

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

Energy intensity

303: Water 2018
303-5

Water consumption

Page3

Disclosure
305: Emissions 2016
305-1
305-2
305-4

Direct (Scope 1) GHG emissions
Energy indirect (Scope 2) GHG emissions
GHG emissions intensity

Location or reason for omission
https://www.comforia-「Sustainability Report2023」

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

https://www.comforia-「Sustainability Report2023」

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

https://www.comforia-「Sustainability Report2023」

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

https://www.comforia-「Sustainability Report2023」

reit.co.jp/en/sustainability/disclosure.html

p25 Actual Figures

307: Environmental Compliance 2016
307-1

Non-compliance with environmental laws
and regulations

No violations during the reporting period

GRI 400: Social
401-1

New employee hires and employee turnover

401-3

Parental leave

https://www.tokyu-【Asset Manager】

trm.co.jp/en/sustainability/esg.html#c3

New Hire

https://www.tokyu-【Asset Manager】

trm.co.jp/en/sustainability/esg.html#c3

Childcare leave users

https://www.tokyu-【Asset Manager】

trm.co.jp/en/sustainability/esg.html#c3

Health Committee

403: Occupational Health and Safety 2018
403-2

403-4

Hazard identification, risk assessment, andincident investigation
Worker participation, consultation, andcommunication on occupational health andsafety

Employees also take part in the healthcommittee disclosed below.

【Asset Manager】

https://www.tokyu-Health Committee

trm.co.jp/en/sustainability/esg.html#c3
Caring out lectures by industrial doctors and403-5

Worker training on occupational health andsafety

planned classes related to harassment.
https://www.tokyutrm.co.jp/en/sustainability/esg.html#c3

403-6403-9403-10

Promotion of worker healthWork-related injuries

Work-related ill health【Asset Manager】
Various employee training programs
Health Committee

Carrying out stress checks and regular【Asset Manager】

health checks.

Our Commitment

https://www.tokyu-

Status of Work-Style Reform andtrm.co.jp/en/sustainability/esg.html#c3

Diversity Promotion

https://www.tokyutrm.co.jp/en/sustainability/esg.html#c3
https://www.tokyutrm.co.jp/en/sustainability/esg.html#c3【Asset Manager】
Number of worker's injuries/deathincident【Asset Manager】
Status of Work-Style Reform andDiversity Promotion

404: Training and Education 2016
404-1
404-2

Average hours of training per year per

https://www.tokyu-employee

trm.co.jp/en/sustainability/esg.html#c3

Programs for upgrading employee skills

https://www.tokyu-

and transition assistance programs

trm.co.jp/en/sustainability/esg.html#c3【Asset Manager】
Employee Development【Asset Manager】
Employee Development

Both contracted employees and regular
employees receive performance and career
404-3

Percentage of employees receiving

development reviews in the same structure,

regular performance and career

and aim to set the goals and communicate

development reviews

with superiors.
https://www.tokyu-405: Diversity and Equal Opportunity 2016405-1

trm.co.jp/en/sustainability/esg.html#c3

Diversity of governance bodies andhttps://www.comforia-employees

reit.co.jp/en/about/profile.html【Asset Manager】
Performance Evaluation ProcessOfficers【Asset Manager】

https://www.tokyu-

Key Employee Datetrm.co.jp/en/sustainability/esg.html#c3

Status of Work-Style Reform andDiversity Promotion

413： Local Communities 2016413-1

https://www.comforiaOperations with local community engagement,
impact assessments, and development programs reit.co.jp/en/sustainability/examples.html

Initiatives in local communities

Note: We report information on our properties inconsideration of the purpose of this standard.
GRI G4: Construction and Real Estate Sector Disclosures
CRE
Type and number of sustainability
CRE8

certification, rating and labellinghttps://www.comforia-schemes for new construction,

reit.co.jp/en/sustainability/evaluation.html

management, occupation andPage3

Environmental Certification