GRI Content Index
GRI 1: Foundation 2021
the statement of use;

KDX Realty Investment Corporation has reported in accordance with the GRI Standards for the period from 1 April 2022 to 31 March 2024.

the title of GRI 1 used;

GRI 1: Foundation 2021

Applicable GRI Sector standard(S)None

GRI 2: General Disclosures 2021
1．The organization and its reporting
practices2．Activities and workers

3．Governance

Disclosure
Organizational details

Corporate Profile

https://www.kdx-reit.com/eng/about/profile.html

2-2

Entities included in the organization's sustainability
reportingCorporate Profile

https://www.kdx-reit.com/eng/about/profile.html

2-3

Reporting period, frequency and contact point

Sustainability Report(Editorial Policy) https://www.kdxreit.com/assets/pdf/eng/sustainability/esg_report_2024.pdf

2-4

Restatements of information

--

2-5

External assurance

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

2-6

Activities, value chain and other business relationships List of Properties

https://www.kdx-reit.com/eng/portfolio/list.html

2-7

Employees

Relevant Data (Employment andSystem Use)

https://www.kdx-reit.com/assets/pdf/en/sustainability/esg_data01_en.pdf

2-8Workers who are not employees

--

2-9

Governance structure and composition

Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-10Nomination and selection of the highest governancebody

About Us

There is no translation for articles of incorporation of KDXR

2-11

Chair of the highest governance body

About Us

There is no translation for articles of incorporation of KDXR

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-12

2-13

2-14

4．Strategy, policies and practices

Role of the highest governance body in overseeing the Sustainability Management Systemmanagement of impacts

Delegation of responsibility for managing impacts

Role of the highest governance body in sustainability
reportinghttps://www.kdx-reit.com/eng/sustainability/basic_policies.html

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html
https://www.kdx-reit.com/eng/sustainability/governance.html

2-15

Conflicts of interest

Compliance

2-16

Communication of critical concerns

Attracting and Retaining Talents and https://www.kdxDeveloping Their Careers
reit.com/eng/sustainability/human_capital_development.html
Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-17

Collective knowledge of the highest governance body

Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

2-18

Evaluation of the performance of the highest
governance body

Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

2-19

Remuneration policies

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-20

Process to determine remuneration

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-21

Annual total compensation ratio

--

2-22

Statement on sustainable development strategy

Message from Executive Director

https://www.kdx-reit.com/eng/sustainability/index.html

2-23

Policy commitments

ESG Policies / Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Diversity and Equal Opportunities

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

ESG Policies / Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Environmental Initiatives

https://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

Social Initiatives

https://www.kdx-reit.com/eng/sustainability/social_commitments.html

Human Capital Development

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

Governancehttps://www.kdx-reit.com/eng/sustainability/governance.html
https://kenedix-fm.com/en/wp-content/uploads/sites/2/2023/10/kfmjp_en.pdf

2-24

5．Stakeholder engagement

Location

2-1

Embedding policy commitments

2-25

Processes to remediate negative impacts

Complaint Processing Measures andResolution Measures

2-26

Mechanisms for seeking advice and raising concerns

Attracting and Retaining Talents and https://www.kdxDeveloping Their Careers
reit.com/eng/sustainability/human_capital_development.html
Compliancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-27

Compliance with laws and regulations

Compliancehttps://www.kdx-reit.com/eng/sustainability/governance.html

2-28

Membership associations

--

2-29

Approach to stakeholder engagement

Social Initiatives

https://www.kdx-reit.com/eng/sustainability/social_commitments.html

2-30

Collective bargaining agreements

--

3-1

Process to determine material topics

Materiality

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

3-2

List of material topics

Materiality

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

3-3

Management of material topics

Sustainability Management System

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Materiality

https://www.kdx-reit.com/eng/sustainability/basic_policies.html

Environmental Initiatives

https://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

Human Capital Development

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

Compliancehttps://www.kdx-reit.com/eng/sustainability/governance.html

Financial Highlights

https://www.kdx-reit.com/eng/ir/highlight.html

GRI3：Material Topics 2021

Topic Standards
Economic Performance 2016

201-1

Direct economic value generated and distributed

201-2

Financial implications and other risks and opportunities Climate Change
due to climate change

https://www.kdx-reit.com/eng/sustainability/environmental_initiatives.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 the localcommunity

--

203-1

Infrastructure investments and services supported--203-2

Significant indirect economic impacts--

Procurement Practices 2016

204-1

Proportion of spending on local suppliers--

Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

Compliancehttps://www.kdx-reit.com/eng/sustainability/governance.html

205-2

Communication and training about anti-corruption
policies and proceduresCompliancehttps://www.kdx-reit.com/eng/sustainability/governance.html

205-3

Confirmed incidents of corruption and actions taken

Compliancehttps://www.kdx-reit.com/eng/sustainability/governance.html

Anti-competitive Behavior 2016

206-1

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

Tax 2019

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

--

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

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

302-2

Energy consumption outside of the organization

--

302-3

Energy intensity

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

302-4

Reduction of energy consumption

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

302-5

Reductions in energy requirements of products andservices

--

303-1

Interactions with water as a shared resource

--

303-2

Management of water dischargerelated impacts

--

303-3

Water withdrawal

--

303-4

Water discharge

--

303-5

Water consumption

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

304-1

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

Contribution to Biodiversity
Conservation

https://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

304-2

Significant impacts of activities, products and services
on biodiversity

--

304-3

Habitats protected or restored

Contribution to Biodiversity
Conservation

https://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

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

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

305-2

Energy indirect (Scope 2) GHG emissions

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

305-3

Other indirect (Scope 3) GHG emissions

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

305-4

GHG emissions intensity

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

305-5

Reduction of GHG emissions

Environmental Performancehttps://www.kdx-reit.com/eng/sustainability/environmental_initiatives.html

305-6

Emissions of ozone-depleting substances (ODS)

--

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and othersignificant air emissions

--

306-1

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

Management of significant wasterelated impacts

--

306-3

Waste generated

--

306-4

Waste diverted from disposal

--

306-5

Waste directed to disposal--

308-1New 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 turnover

Relevant Data (Employment andSystem Use)

https://www.kdx-reit.com/assets/pdf/en/sustainability/esg_data01_en.pdf

401-2

Benefits provided to full-time employees that are notprovided to temporary or parttime employees

--

401-3

Parental leave

Relevant Data (Employment andSystem Use)

https://www.kdx-reit.com/assets/pdf/en/sustainability/esg_data01_en.pdf

Diversity and Equal Opportunities

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

Market Presence 2016

Indirect Economic Impacts 2016

Materials 2016

Energy 2016

Water and Effluents 2018

Biodiversity 2016

Emissions 2016

Waste 2020

Supplier Environmental Assessment
2016

Employment 2016

Labor/Management Relations 2016

402-1

Minimum notice periods regarding operational changes --Occupational Health and Safety 2018403-1

Occupational health and safety management system--403-2

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

Occupational health services

Health and Wellbeing of Employees

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

403-4

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

--

403-6

Promotion of worker health

Health and Wellbeing of Employees

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

403-7

Prevention and mitigation of occupational health andsafety impacts directly linked by business relationships-403-8

Workers covered by an occupational health and safety
management system

Health and Wellbeing of Employees

https://www.kdxreit.com/eng/sustainability/human_capital_development.html

403-9

Work-related injuries

Relevant Data (Employment andSystem Use)

https://www.kdx-reit.com/assets/pdf/en/sustainability/esg_data01_en.pdf

403-10 Work-related ill health

Relevant Data (Employment andSystem Use)

https://www.kdx-reit.com/assets/pdf/en/sustainability/esg_data01_en.pdf

404-1

Average hours of training per year per employee

--

404-2

Programs for upgrading employee skills and transition
assistance programs

Attracting and Retaining Talents and https://www.kdxDeveloping Their Careers
reit.com/eng/sustainability/human_capital_development.html

404-3

Percentage of employees receiving regularperformance and career development reviews

Attracting and Retaining Talents and https://www.kdxDeveloping Their Careers
reit.com/eng/sustainability/human_capital_development.html

405-1

Diversity of governance bodies and employees

Relevant Data (Employment andSystem Use)

https://www.kdx-reit.com/assets/pdf/en/sustainability/esg_data01_en.pdf

405-2

Ratio of basic salary and remuneration of women tomen--406-1

Incidents of discrimination and corrective actions taken --Freedom of Association and Collective 407-1
Bargaininig 2016

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk-Child Labor 2016

408-1

Operations and suppliers at significant risk for incidents of child labor-

Forced or Compulsory Labor 2016409-1

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

Security Practices 2016

410-1

Security personnel trained in human rights policies orprocedures--

Rights of Indigenous Peoples 2016

411-1

Incidents of violations involving rights of indigenouspeoples--

Local Communities 2016413-1

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

Contribution to Local Communities

https://www.kdx-reit.com/eng/sustainability/social_commitments.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 and actions taken-

Public Policy 2016

415-1

Political contributions--

Customer Health and Safety 2016

416-1

Assessment of the health and safety impacts ofproduct and service categories

--

416-2

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

-

417-1

Requirements for product and service information andlabeling

--

417-2

Incidents of non-compliance concerning product andservice information and labeling

--

417-3

Incidents of non-compliance concerning marketing
communications--

Customer Privacy 2016

418-1

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

Effluents and Waste 2016306-3

Significant spills--

Training and Education 2016

Diversity and Equal Opportunity 2016

Non-discrimination 2016

Supplier Social Assessment 2016

Marketing and Labeling 2016