GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index

Pages of the Sustainability Report (August 2024 Edition)

Location on MIRAI's web site

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

Pages of the Sustainability Report2-1

Organizational details

P.4 Overview of MIRAI (2) Organaization

About MIRAI

2-2

Entities included in the organization’s sustainability reporting

P.1 Editorial Policy

About MIRAI

2-3

Reporting period, frequency and contact point

P.1 Editorial Policy

Contact

2-4

Restatements of information

No applicable matters.

2-5

External assurance

Attached Materials: Assurance Statement-2-6

Activities, value chain and other business relationships

P.5 Overview of MIRAI (3) Features of MIRAIOur Story

2. Activities and workers

Portfolio
P.44 Governance (1) Overview of the Organization <Governance Structure
Chart>
P.11 Sustainability Policy and Management Framework (3) Stakeholder
EngagementGovernance Structure--

Financial Highlights

2-7

Employees

P.43 Society (6) Employee Data

Employee initiative(Note 1)

2-8

Workers who are not employees

P.43 Society (6) Employee Data

Employee initiative(Note 1)GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
3. Governance

2-9

Governance structure and compositionP.44 Governance (1) Overview of the Organization
P.48 Governance (2) Efforts against Conflicts of Interest

The securities report "(4) Structure of the Investment Corporation" of "1.
Overview of the Investment Corporation"under "Section 1: Status of the Funds" of(Note 2)"Chapter 1: Information on the Funds"
Governance

P.9 Sustainability Policy and Management Framework (2) Sustainability
Management Framework

Sustainability Management Framework

2-10

Nomination and selection of the highest governance body

P.44 Governance (1) Overview of the Organization

The securities report "(4) Structure of the Investment Corporation ②Executive
Director, Supervisor and Board of Directors" of "1. Overview of the Investment(Note 2)
Corporation"under "Section 1: Status of the Funds" of "Chapter 1: Information onthe Funds"

2-11

Chair of the highest governance body

P.44 Governance (1) Overview of the Organization

About MIRAI

P.9 Sustainability Policy and Management Framework (2) Sustainability
Management Framework
P.9 Sustainability Policy and Management Framework (2) Sustainability
Management Framework
P.9 Sustainability Policy and Management Framework (2) Sustainability
Management Framework
P.44 Governance (1) Overview of the Organization
P.48 Governance (2) Efforts against Conflicts of Interest
P.50 Governance (3) Compliance Structure
P.56 Governance (5) Governance Regarding Sponsors
P.44 Governance (1) Overview of the Organization
P.48 Governance (2) Efforts against Conflicts of Interest
P.53 Governance (3) Compliance Structure <Risk Management>

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

Sustainability Management Framework

2-13

Delegation of responsibility for managing impacts

2-14Role of the highest governance body in sustainability reporting

2-15

Conflicts of interest

2-16

Communication of critical concerns2-17

Collective knowledge of the highest governance body

P.39 Society (4) Initiatives for Employees <Training Program>
P.52 Governance (3) Compliance Structure <Compliance Training>

2-18

Evaluation of the performance of the highest governance body

MIRAI has not conducted an evaluating the highest governance body’s performance.

2-19

Remuneration policies

P.44 Governance (1) Overview of the Organization

2-20

Process to determine remuneration

P.44 Governance (1) Overview of the Organization

2-21

Annual total compensation ratio

As MIRAI has no employees, it is impossible to calculate the ratio of annual total compensation. It is not available such information of the asset management company
at this time.

Sustainability Management Framework
Sustainability Management Framework
The securities report "(1) Investment Policy ⑥Strong Financial Base and Equity
Co-Investment by Sponsors" of "2. Investment Policy"under "Section 1: Status of
the Funds" of "Chapter 1: Information on the Funds"
The securities report "(2) Management System ⑥Risk Management System" of"1. Overview of the Asset Manager "under "Section 4: Status of the RelatedCorporations" of "Chapter 1: Information on the Funds"(Note 2)

(Note 2)

-The securities report "(3) Management Remuneration, etc. ①Remuneration ofDirectors" of "4. Fee and Tax"under "Section 1: Status of the Funds" of "Chapter
1: Information on the Funds"
The securities report "(3) Management Remuneration, etc. ①Remuneration ofDirectors" of "4. Fee and Tax"under "Section 1: Status of the Funds" of "Chapter
1: Information on the Funds"(Note 2)

(Note 2)GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
4. Strategy, policies and practices
2-22Statement on sustainable development strategy

P.3 Overview of MIRAI （1）Philosophy of MIRAI ＜Top Message＞

2-23

Policy commitments

P.7 Sustainability Policy and Management Framework (1) Sustainability Policy Sustainability Policy

Top Message

P.35 Social （2）Initiatives for Sustainable Supply Chain＜Standards for
Sustainable Procurement＞

ｰP.42 Social （5）Benefits and Welfare＜Respect for Human Rights＞

Respect for Human Rights

2-24

Embedding policy commitments

P.7 Sustainability Policy and Management Framework (1) Sustainability Policy Sustainability Policy

2-25

Processes to remediate negative impacts

P.50 Governance (3) Compliance Structure

2-26

Mechanisms for seeking advice and raising concerns

P.44 Governance (1) Overview of the Organization
P.48 Governance (2) Efforts against Conflicts of Interest
P.50 Governance (3) Compliance StructureｰGovernance Structure
Governance

2-27Compliance with laws and regulations

No applicable matters.

2-28

Membership associations

P.4 Overview of MIRAI (2) Organaization

Asset MangerP.13 Sustainability Policy and Management Framework (5) Participation inInitiatives/ Third-party Accreditation

Participation in Initiatives

5. Stakeholder engagement
2-29

Approach to stakeholder engagement

2-30

Collective bargaining agreements

P.11 Sustainability Policy and Management Framework (3) Stakeholder
Engagement
MIRAI does not have any employees; therefore, not applicable. The Asset Manager respects freedom of association as stipulated by law, but does not have a labor
union.

GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 3：Material Topics 2021
2021

3-1

Process to determine material topics

3-2

List of material topics

3-3Management of material topics

P.12 Sustainability Policy and Management Framework (4) Materiality(Material Issues) & SDGs
P.12 Sustainability Policy and Management Framework (4) Materiality(Material Issues) & SDGs
P.12 Sustainability Policy and Management Framework (4) Materiality(Material Issues) & SDGsMateriality (Material Issues) & SDGs

P.14 Environment

Environmental Measures

P.32 Society

Social Responsibility

P.44 Governance

Governance-Financial Highlights

Materiality Identification Process

Materiality (Material Issues) & SDGs

Topic Specific Standards
Economic
GRI 201：Economic Performance
2016

201-1

Direct economic value generated and distributed

The securities report "1.Financial Statements"under "Section 5: Status ofAccounting on the Investment Corporation" of "Chapter 2: Detailed informationon the Investment Corporation"
201-2

Financial implications and other risks and opportunities due to climate change

P21 Environment (4) Initiatives for Climate Change <Strategy> Qualitative
Climate-related Assessment

Initiatives for Climate Change

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 gender compared to local minimum wage

--

202-2

Proportion of senior management hired from the local community

No applicable matters.

GRI 202：Market Presence
2016(Note 2)GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 203：Indirect Economic Impacts
2016

203-1

Infrastructure investments and services supported

--

203-2

Significant indirect economic impacts

--

204-1

Proportion of spending on local suppliers

No applicable matters.

205-1

Operations assessed for risks related to corruption

The Asset Manager conducts risk assessment at its head office. The Asset Manager does not have any sales offices or branches.

205-2

Communication and training about anti-corruption policies and procedures

P.52 Governance (3) Compliance Structure <Compliance Training><Corruption and Fraud Prevention>

205-3

Confirmed incidents of corruption and actions taken

No applicable matters.

206-1

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

No applicable matters.

207-1

Approach to tax

--

207-2

Tax governance, control, and risk management

--

207-3

Stakeholder engagement and management of concerns related to tax

--

207-4

Country-by-country reporting--

GRI 204：Procurement Practices
2016
GRI 205：Anti-corruption
2016-GRI 206：Anti-competitive Behavior
2016
GRI 207：Tax
2019

GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
Environmental
GRI 301：Materials
2016

301-1

Materials used by weight or volume--301-2

Recycled input materials used

--

301-3

Reclaimed products and their packaging materials--302-1

Energy consumption within the organization

GRI 302：Energy
2016

302-2
302-3

Energy consumption outside of the organization
Energy intensity

P.14 Environment
Data>
P.14 Environment
Data>
P.14 Environment
Data>
P.14 Environment
Data>(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance

Performance Data
Performance Data
Performance Data

302-4

Reduction of energy consumption

Performance Data

302-5

Reductions in energy requirements of products and services--303-1

Interactions with water as a shared resource--303-2

Management of water discharge-related impacts--

GRI 303：Water and Effluents
2018

303-3

Water withdrawal

303-4

Water discharge

303-5

Water consumption

P.14 Environment (1) Target of Environmental Performance <Performance
Data>
P.14 Environment (1) Target of Environmental Performance <Performance
Data>
P.14 Environment (1) Target of Environmental Performance <Performance
Data>

Performance Data
Performance Data
Performance Data

GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 304：Biodiversity
2016

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas andareas of high biodiversity value outside protected areas

--

304-2

Significant impacts of activities, products, and services on biodiversity

--

304-3

Habitats protected or restored

--

304-4

IUCN Red List species and national conservation list species with habitats in areas
affected by operations-305-1

Direct (Scope 1) GHG emissions

GRI 305：Emissions
2016305-2
305-3
305-4

Energy indirect (Scope 2) GHG emissions
Other indirect (Scope 3) GHG emissions
GHG emissions intensity

P.14 Environment
Data>
P.14 Environment
Data>
P.14 Environment
Data>
P.14 Environment
Data>
P.14 Environment
Data>(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance(1) Target of Environmental Performance <Performance

Performance Data
Performance Data
Performance Data
Performance Data

305-5

Reduction of GHG emissions

Performance Data305-6

Emissions of ozone-depleting substances (ODS)

No applicable matters.

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

No applicable matters.

306-1

Waste generation and significant waste-related impacts--306-2

Management of significant waste-related impacts--306-3

Waste generated

P.14 Environment (1) Target of Environmental Performance <Performance
Data>

Performance Data

306-4

Wasete diverted from disposal--306-5

Waste directed to disposal--

GRI 306：Effluents and Waste
2020

GRI Standards Reference TableStatement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 307：Environmental Compliance
2016

307-1

Non-compliance with environmental laws and regulations

No applicable matters.

308-1

New suppliers that were screened using environmental criteria

No applicable matters.

308-2

Negative environmental impacts in the supply chain and actions taken

P.36 Social （2）Initiatives for Sustainable Supply Chain＜Standards for
Sustainable Procurement＞-401-1New employee hires and employee turnoverP.43 Society (6) Employee Data

Employee initiative(Note 1)

401-2

Benefits provided to full-time employees that are not provided to temporary or
part-time employees

P.39 Society (4) Initiatives for Employees

Employee initiative(Note 1)

Parental leave

P.40 Society (4) Initiatives for Employees <Work Arrangements>
P.43 Society (6) Employee Data

Employee initiative(Note 1)--

GRI 308：Environmental Assessment
2016

SocialGRI 401：Employment2016

401-3GRI 402：Labor/Management Relations
2016402-1

Minimum notice periods regarding operational changes

GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 403：Occupational Health and Safety
2018

403-1

Occupational health and safety management system--403-2

Hazard identification, risk assessment, and incident investigation--403-3

Occupational health services

P.41 Soeity (5) Benefits and Welfare <Employee Health and Safety>-403-4

Worker participation, consultation, and communication on occupational health andsafety-403-5Worker training on occupational health and safety--403-6

Promotion of worker healthP.41 Society (5) Benefits and Welfare <Employee Health and Safety>
P.41 Society (5) Benefits and Welfare <Consulation Counter>-403-7

Prevention and mitigation of occupational health and safety impacts directly linked
by business relationships-403-8Workers covered by an occupational health and safety management system--403-9

Work-related injuries

No applicable matters.

(Note 1)403-10Work-related ill healthNo applicable matters.

(Note 1)

404-1

Average hours of training per year per employee

P.43 Society (6) Employee Data

Employee initiative(Note 1)404-2

Programs for upgrading employee skills and transition assistance programs

P.39 Society (4) Initiatives for Employees-(Note 1)

404-3

Percentage of employees receiving regular performance and career development
reviews

P.39 Society (4) Initiatives for Employees-(Note 1)(Note 1)(Note 1)(Note 1)

GRI 404：Training and Education
2016

GRI 405：Diversity and Equal Opportunity
2016405-1

Diversity of governance bodies and employees

P.43 Society (6) Employee Data

Employee initiative

405-2

Ratio of basic salary and remuneration of women to men--Incidents of discrimination and corrective actions taken

No applicable matters.

GRI 406：Non-discrimination
2016

406-1

GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 407：Freedom of Association and Collective Bargaining
2016

407-1

Operations and suppliers in which the right to freedom of association andcollective bargaining may be at risk

No applicable matters.

408-1

Operations and suppliers at significant risk for incidents of child labor

No applicable matters.

GRI 408：Child Labor
2016

GRI 409：Forced or Compulsory Labor
2016

409-1

Operations and suppliers at significant risk for incidents of forced or compulsorylabor

No applicable matters.

Security personnel trained in human rights policies or procedures-

GRI 410：Security Practices
2016

410-1

-

GRI 411：Rights of Indigenous Peoples
2016

411-1

Incidents of violations involving rights of indigenous peoples

No applicable matters.

GRI 412：Incidents of violations involving rights of indigenous peoples
2016

412-1

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

--

412-2

Employee training on human rights policies or procedures

--

412-3

Significant investment agreements and contracts that include human rights clausesor that underwent human rights screening-GRI 413：Local Communities
2016

413-1
413-2

Operations with local community engagement, impact assessments, anddevelopment programs
Operations with significant actual and potential negative impacts on localcommunities--

No applicable matters.

-GRI Standards Reference Table
Statement f use

MIRAI Corporation has reported the information cited in this GRI Standards Referemce Table for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

URL
Reason of Omissyon/ Explanation

GRI Index
GRI 414：Supplier Social Assessment
2016414-1

New suppliers that were screened using social criteria

--

414-2

Negative social impacts in the supply chain and actions taken

--

415-1

Political contributions

No applicable matters.

GRI 415：Public Policy
2016

GRI 416：Customer Health and Safety
2016

416-1

Assessment of the health and safety impacts of product and service categories

416-2

Incidents of non-compliance concerning the health and safety impacts of products
No applicable matters.
and services--

GRI 417：Marketing and Labeling
2016

417-1

Requirements for product and service information and labeling-

417-2

Incidents of non-compliance concerning product and service information andlabeling

No applicable matters.

417-3

Incidents of non-compliance concerning marketing communications

No applicable matters.

Substantiated complaints concerning breaches of customer privacy and losses ofcustomer data

No applicable matters.

Non-compliance with laws and regulations in the social and economic area

No applicable matters.

GRI 418：Customer Privacy
2016

418-1

GRI 419：Socioeconomic Compliance
2016

419-1

(Note 1) As the Investment Corporation does not have any employees under its system, the information is based on the Asset Manager, Mitsui & IDERA Partners Co,Ltd.
(Note 2) The securities report and the Asset manger's web site are Japanese only.

-