ID&E Group Materiality - An ideal world, built with integrity Materiality
1. Building amoreequitablesociety

Main Initiatives

1-1 Contributing to societyʼs sustainable
development through all our global
activities

Indicators

Target（FY2030）① Business growth driven by the needs of each global region Revenue（Total）\ 250 billionJapan\ 125 billion

Asia\ 65 billion

UK, Europe, Middle East, Africa\ 45 billion

Americas1-2 Building a disaster-resilient future
through integrated technologies andexpertise

2. Cultivating 2-1 Building a sustainable society througha beautifulsafe and stable energy supply
andhabitable
planet② Consideration for human rights in the Group's businessactivities (infrastructure development, human resourcedevelopment, etc.)

Status of Human Rights Impact Assessment Study① Engagement in disaster-resilient community building,recovery, and reconstruction projects

Disaster prevention and mitigation related revenue(including revenue of recovery and reconstructionrelated businesses)② Technological development related to disaster prevention
and mitigation

R&D expenditures and investments① Promotion of renewable energy use※

Revenue related to the promotion of renewable energy

Status of response to identified risks\ 15 billion
Solid implementation
Solid implementation\ 16 billion

3.2% of related revenue\ 43 billion※

Expansion of RE100 power supply business, expansion ofstorage battery business in Japan and Asia, promotion ofregional microgrids,Renewal and augmentation of the powersystem, etc.

② R&D and investment in renewable energy and nextgeneration energy

RE100 Power Supply BusinessElectricity sales volume
R&D expenditures and investments① Promotion of The Good City Project2-2 Creating places where people and※nature thrive together in harmony andImprovements to urban living environments, redevelopment
happinessof cities and local areas, introduction of sustainable design for※Related SDGs

100GWh per year

15% of related revenue

Revenue related to the Good City Project\ 42 billion

public buildings② R&D related to habitable spaces
2-3 Addressing climate change andecosystem recovery through smart
solutionsR&D expenditures and investments① Full-scale entry into sustainability-related businesses※※

Decarbonization, biodiversity, waste, human rights, wellbeing, etc.

② Nature-positive contributions (ecosystem maintenanceand restoration projects, etc.)

Total area of ecosystems benefiting from maintenanceand restoration
Status of response to TNFD recommendations for
I&DE Group business operations

Status of response to identified impacts

3. Innovating 3-1 Creating value for our clients throughour Groupʼs unique integrated
to addresscapabilities
thechallenges
3-2 Building value through cross-industryof thecollaboration
modernworld③ Carbon-positive contributions (GHG reductions, carbon
credit and offsetting-related businesses, etc.)

Contribution to GHG reduction through businessactivities④ Reduction of GHG emissions of the ID&E Group (TCFDcompliant)

GHG (Scope 1 and 2) emissions of the ID&E Group(five major operating companies accounting for morethan 70% of revenue)
Related revenue① Entry into new markets and creation of new businesses
through segment cooperation

0.9% of related revenue

Revenue for businesses that aim to address
sustainability issues\ 44 billion
Direct contribution: 5 haIndirect contribution: 100,000 ha
Quantitative information disclosurefor five major operating companies
that account for more than 70% ofsales
Ensuring Responses to Identified
Risks and Opportunities
Direct Contribution:
36,000 (tCo2)
Indirect Contribution: 1,000,000(tCo2)
42% decrease compared toFY2023\ 10 billion① Entry into new markets and creation of new businesses
through cooperation, alliances and group inclusion ofcompanies from different industries

3-3 Accelerating value through our market- ① Group-wide development and utilization of AI and otherleading research and development
cutting-edge technologies
4. Building a 4-1 Promoting a culture of wellbeing for our ① Realization of DE&I focused management
globalpeopleteam withdiverse
perspectives② Promotion of well-being focused management

R&D expenditures and investments\ 1 billion
Percentage of female managers

15%

Gender wage gap

80%

Highly-skilled foreign professionals

3.5%

Percentage of employees with disabilities

3.0%

Percentage of male employees taking childcare leave

85%

Findings of health checkups

58%

Absenteeism

2.3 days

Presenteeism

85%

Work engagement
4-2 Creating opportunities for growth andcareer development of our people① Developing talents who embody the ID&E group's
corporate philosophy

Total number of participants in training for executive
leadership development

3.3
Increase of 360 people from theend of FY2024

Increase of 600 people from theTotal number of participants in training for global
end of FY2024
talent development
Increase of 600 people from theTotal number of participants in training for DX (digitalend of FY2024
transformation) talent development② Monitoring and data-utilization of various indicators aimed Number of surveys on engagement index
1 time/year
at improving employee engagement
Number of surveys conducted to support career
1 time/year
development③ Exchange and collaboration beyond company limits
Number of exchange and collaboration measures
implemented, such as:・Dispatch of employees between Group companies
・Support for personnel exchange such as secondment
and training
・Support for collaborative research and co-creation
5 measures/year
projects with other companies or research institutions
・Support for studying abroad at domestic andinternational universities
・Encouragement of participation in academic societies
and similar organizations
5. Leadership 5-1 Fostering trust with society through our ① Permeation of corporate philosophy and thoroughbased onorganisational culture of ʻacting withcomplianceintegrity &integrityʼ
technology② Ensuring information security
5-2 Trusted quality, though innovative① Providing high-quality services
technology and a respect for the planet

Implementation rate in compliance training

Status of ongoing NIST SP 800 compliance

100%
100%
Solid implementation

Number of customer awards-Number of professional engineers
Number of new PhDs obtained※※

Number of people who obtained their degrees
through in-house programmes

5-3 Actively engaging with society andstakeholders to respond to their needs

100%

Awareness of internal consultation channels forcompliance
Dissemination of Code of Conduct for ID&E Group tonew hires① Promoting mutual understanding with externalstakeholders

Number of dialogues with external stakeholders② Implementation of the Action Guidelines for Stakeholder
Engagement

Number of Group companies preparing andimplementing action plans based on the Action
Guidelines

2,400 people
Increase of 5 people from the endof FY2024
Solid implementation

All consolidated group companies※Rate: $1 =\ 160.755, ￡1 = \ 203.195 (As of end-June 2024)※ Targets were set mainly for five major group companies that account for more than 70% of the ID&E Group's revenue (Nippon Koei Co., Ltd, Nippon
Koei Urban Space Co., Ltd, BDP HOLDINGS LIMITED, Nippon Koei Energy Solutions Co., Ltd and Nippon Koei Business Partners Co., Ltd).
（Targets of Materiality 4 were set mainly for four companies (Nippon Koei Co., Ltd, Nippon Koei Urban Space Co., Ltd, Nippon Koei Energy Solutions
Co., Ltd and Nippon Koei Business Partners Co., Ltd). )