GRI Standards Content Index
Statement of use

INV has reported the information citied in this GRI content index for the period from April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

GRI 2: General Disclosures 2021
DISCLOSURE

The organization and its
reporting practices

Activities and workers

Governance

Strategy, policies andpractices

Stakeholder engagement

WebESG report2-1

Organizational details

Profile > Profile & History

Profile & History (P4)2-2

Entities included in the organization’s sustainability reporting

Profile > Profile & History

Profile & History (P4)2-3Reporting period, frequency and contact point

2-4

Restatements of information

2-5

External assurance

2-6

Activities, value chain and other business relationships

2-7

Employees

2-9
2-10
2-11

Editorial Policy (P2)
No revisions or corrections
Third-Party Guarantee (P42)

Governance structure and composition

Profile > Organizational Structure
Initiatives for Society > Asset Management Company Initiatives for
Employees
Initiatives for Governance > Compliance Initiatives and System

Policy & Strategy (P5)Asset Management Company Initiatives for Employees(P25)
Compliance Initiatives and System (P32)

Nomination and selection of the highest governance body

Initiatives for Governance > Compliance Initiatives and System

Compliance Initiatives and System (P32)

Chair of the highest governance body

Initiatives for Governance > Compliance Initiatives and System

2-12Role of the highest governance body in overseeing themanagement of impacts

Sustainability Policy and Promotion Structure
Initiatives for Governance

2-13

Delegation of responsibility for managing impacts

Sustainability Policy and Promotion Structure
Initiatives for Governance

2-14

Role of the highest governance body in sustainability reporting

Sustainability Policy and Promotion Structure

Compliance Initiatives and System (P32)
Sustainability Policy (P8)
Promotion Structure of Sustainability (P9)
Initiatives for Governance (P31-34)
Sustainability Policy (P8)
Promotion Structure of Sustainability (P9)
Initiatives for Governance (P31-34)
Sustainability Policy (P8)
Promotion Structure of Sustainability (P9)

2-15

Conflicts of interest

2-16

Communication of critical concerns

Initiatives for Governance > Appropriate Management of Conflicts ofInterest
Initiatives for Governance > Compliance Initiatives and System

2-17Collective knowledge of the highest governance body

Sustainability Policy and Promotion Structure
Initiatives for Governance

2-19

Remuneration policies

Initiatives for Governance > About Directors

2-20

Process to determine remuneration

Articles of Incorporation
Initiatives for Governance > About Directors

2-22Statement on sustainable development strategy

Appropriate Management of Conflicts of Interest (P33)
Compliance Initiatives and System (P32)
Sustainability Policy (P8)
Promotion Structure of Sustainability (P9)
Initiatives for Governance (P31-34)
About Directors (P33)
About Directors (P33)
Message from Management (P4)
Sustainability Policy (P8)Promotion Structure of Sustainability (P9)
Initiatives for Governance (P31-34)
Sustainability Policy (P8)
Promotion Structure of Sustainability (P9)

2-23

Policy commitments

Sustainability Policy and Promotion Structure
Initiatives for Governance

2-24

Embedding policy commitments

Sustainability Policy and Promotion Structure

2-25

Processes to remediate negative impacts

Complaint Resolution System (Japanese only)

2-26

Mechanisms for seeking advice and raising concerns

Initiatives for Governance > Establishment of Whistleblower System

Establishment of Whistleblower System (P34)

2-27Compliance with laws and regulations

Compliance Initiatives and System (P32)

2-28

Membership associations

Initiatives for Governance > Compliance Initiatives and System
Initiatives to Address Climate Change > Support for the TCFD
Recommendations

2-29

Approach to stakeholder engagement

Initiatives for Society

Support for the TCFD Recommendations (P18)
Initiatives for Society (P23-26)
Initiatives by Hotel Operator - Society (P30)

1

GRI Standards Content Index
Economic performanceGRI 201: Economic
Performance 2016
GRI 203: Indirect Economic
Impacts 2016
GRI 205: Anti-corruption
2016
GRI 206: Anti-competitive
Behavior 2016201-2DISCLOSURE
Financial implications and other risks and opportunities due toclimate change

WebESG report

Initiatives to Address Climate Change

Initiatives to Address Climate Change (P17-22)

203-1

Infrastructure investments and services supported

Initiatives for Society > Contribution to Disaster Prevention

Contribution to Disaster Prevention (P24)205-2

Communication and training about anti-corruption policies andprocedures

Initiatives for Governance > Anti-Corruption Initiatives

Anti-Corruption Initiatives (P33)

206-1

Legal actions for anti-competitive behavior, anti-trust, andmonopoly practices

During the reporting period, there were no legal actions received
concerning anti-competitive behavior, anti-trust, or monopolistic
practices.

301-2

Recycled input materials used

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

302-1

Energy consumption within the organization

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

302-3

Energy intensity

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

302-4

Reduction of energy consumption

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

302-5

Reductions in energy requirements of products and services

Initiatives for Environment > Initiatives for Green Buildings

Initiatives for Green Buildings (P16)

303-2Management of water discharge-related impacts

Initiatives for Environment > Environmental Targets

Environmental Management System (EMS) (P13)303-4

Water discharge

Initiatives for Environment > Initiatives for Green Buildings

Initiatives for Green Buildings (P16)303-5

Water consumption

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

304-3

Habitats protected or restored

Initiatives for Environment > Initiatives by Hotel Operator

Biodiversity Initiative（P29）305-1

Direct (Scope 1) GHG emissions

Initiatives for Environment > Greenhouse Gas Emission and Intensity

Environmental Targets (P11-12)

305-2

Energy indirect (Scope 2) GHG emissions

Initiatives for Environment > Greenhouse Gas Emission and Intensity

Environmental Targets (P11-12)

305-3

Other indirect (Scope 3) GHG emissions

Initiatives for Environment > Greenhouse Gas Emission and Intensity

Environmental Targets (P11-12)

305-4

GHG emissions intensity

Initiatives for Environment > Greenhouse Gas Emission and Intensity

Environmental Targets (P11-12)

305-5

Reduction of GHG emissions

Initiatives for Environment > Environmental Targets

Environmental Targets (P11-12)

306-3

Waste generated

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

306-4

Waste diverted from disposal

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

306-5

Waste directed to disposal

Initiatives for Environment > Environmental Performance

Environmental Performance (P14-15)

308-1

New suppliers that were screened using environmental criteria

Sustainability Policy and Promotion Structure > SustainableProcurement Policy

Sustainable Procurement Policy (P9)401-1

New employee hires and employee turnover

401-3

Parental leave

403-6

Promotion of worker health405-1

Diversity of governance bodies and employees

414-1

New suppliers that were screened using social criteria

416-2

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

417-2

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

Initiatives for Society > Asset Management Company Initiatives for
Employees
Initiatives for Society > Asset Management Company Initiatives for
EmployeesInitiatives for Society > Asset Management Company Initiatives for
Employees
Initiatives for Society > Asset Management Company Initiatives for
Employees
Sustainability Policy and Promotion Structure > Sustainable
Procurement Policy
During the reporting period, there were no incidents of noncompliance concerning the health and safety impacts of products andservices
During the reporting period, there were no incidents of noncompliance concerning product and service information and labeling

417-3

Incidents of non-compliance concerning marketing
communications

During the reporting period, there were no incidents of noncompliance concerning marketing communications

418-1

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

During the reporting period, there were no substantiated complaints
concerning breaches of customer privacy or loss of customer data

Environment
DISCLOSURE
GRI 301: Materials 2016

GRI 302: Energy 2016

GRI 303: Water andEffluents 2018
GRI 304: Biodiversity 2016

GRI 305: Emissions 2016

GRI 306: Waste 2020
GRI 308: Supplier
Environmental Assessment
2016

Web

ESG reportSocialDISCLOSURE
GRI 401: Employment 2016
GRI 403: Occupational
Health and Safety 2018
GRI 405: Diversity andEqual Opportunity 2016
GRI 414: Supplier Social
Assessment 2016
GRI 416: Customer Healthand Safety 2016
GRI 417: Marketing andLabeling 2016
GRI 418: Customer Privacy
2016

WebESG report
Asset Management Company Initiatives for Employees(P25)
Initiatives for Health and Well-being of each Employee(P26)
Asset Management Company Initiatives for Employees(P25-26)
Asset Management Company Initiatives for Employees(P25-26)
Sustainable Procurement Policy (P9)2