For promotion of ESG investment and development of a sustainable society■Service details
In October 2023, we released a beta version to provide the disclosure promotion service that represents the corevalue, as well as other service options that will streamline and improve ESG activities of listed companies. We willcontinue to work toward the official service launch and enhance our service offerings in a phased-in manner.
Service options available in the beta version

Provided service
Disclosure
promotion
service

Description

Service option• Listed companies can identify ESG items that asset management companies prioritize when making
investment decisions or performing engagement activities, as well as understand the background andreasons why those companies prioritize those items.

View priority items• Listed companies can identify the trends in items prioritized by asset management companies in generaland view the opinions of individual asset management companies. Listed companies will be able to takeadvantage of such information when discussing their disclosure items and materiality and building
consensus inside the company.

View priority items(background/reasons)

ESG databaseservice• Listed companies can directly register their ESG information along with numeric values and annotations andthereby disclose the information to a wide range of asset management companies.
• Listed companies can view and use ESG information from other companies for benchmarking purposes.
• Listed companies can provide information such as answers to questions about disclosure information thatare frequently asked by asset management companies. By using a format similar to bulletin boards#2, listedcompanies will be able to disclose the information to a wide range of asset management companies, so thecompanies can save time to answer questions individually.

Register and disclose
ESG information
View information disclosed byother companies
FAQs andsupplementary information• If asset management companies register and disclose records of their engagement with listed companies(for example, information about themes/goals and records of dialogues), listed companies can view thoserecords.
• Listed companies can keep a record of individual questions that they exchanged with asset managementcompanies, so they will be able to confirm that both of those parties have the same understanding prior toengagement.

Milestone inquiryCommunication
support service

Records of dialogues
Questions#2: Listed companies can provide information about FAQs (frequently asked questions and common questions) to a wide range of audience.

■Usage environment• To use SFP-ESS, you need a web browser to establish an external connection to the internet.

• The web browser must be Microsoft Edge or Google Chrome. SFP-ESS might not work properly with otherbrowsers.
• Two-factor authentication#3 is used to identify users.
#3: Two-factor authentication is an enhanced security feature that uses a regular password and a one-time password for authentication.

■The Association for Promotion of Sustainable Finance Platform• This association is established to promote collaboration with the aim of deploying a digital platform toestablish a seamless connection between asset management companies and listed companies invested in by
those companies, in addition to promoting mutual understanding about ESG, information disclosure, etc. We
will verify the usefulness of such a digital platform and push forward joint studies in an effort to launch ourofficial service.
• This association consists of the following member companies:
MS&AD Insurance Group Holdings, Inc.; Sompo Japan Insurance Inc.; Tokio Marine & Nichido Fire InsuranceCo., Ltd.; Nippon Life Insurance Company; Hitachi, Ltd.; Mizuho Bank, Ltd.; Sumitomo Mitsui BankingCorporation; and MUFG Bank, Ltd.
⚫ The company names and product names mentioned in this brochure are trademarks or registered trademarks of their respectivecompanies.
⚫ SFP-ESS uses a cloud service (SaaS) provided by Hitachi, Ltd. and provides information about SASB standards based on thelicense agreement with the IFRS Foundation.
⚫ The specifications described herein are subject to change for product improvements or other reasons.
⚫ We provide the beta version to assess marketability and business viability and determine whether to launch the service on a fullscale. If a decision is made that no subsequent versions will be released after the release of the beta version, we will deliverprior notice to that effect to the users and provide information about, for example, how we will handle data collected through theuse of the beta version. If you have any questions, please visit the following websites and submit your inquiry:
Visit the following websites if you have any questions about the details or
pricing of the Sustainable Finance Platform / Engagement Support Service:■ Website on information about the Association for Promotion of SustainableFinance Platform
https://sfp-ess.org■ Inquiry on the internet
https://sfp-ess.org/script/mailform/contact/© The Association for Promotion of Sustainable Finance Platform 2024. All Rights Reserved

LEAF-05-2

2024.02For listed companies

Connecting asset management companies and listedcompanies

Sustainable Finance Platform/ Engagement Support Service

For listed companies

What is the Sustainable Finance Platform / Engagement Support Service(abbreviated as SFP-ESS)

In the midst of growing interest in ESG investment,
do you have any problems like these?
The process ofconsensus building
for information
disclosure
is not going smoothly
in the company

There is a lack ofopportunities
where companies
can demonstrate
the progressof their initiatives
to external parties

It takes a lot oftime to identify
ESG information
prioritized byasset managementcompanies andtake actions inresponse

SFP-ESS provides a digital platform to establish connections
among asset management companies andlisted companies to foster deeper mutual understanding
and achieve effective engagement
Asset management companies

Listed companies

We need to tell people inlisted companies exactly
what we want them to do
to disclose more ESG
information.

Ah, now I understandinvestors are looking forthis kind of information.

DirectYou can promote your company's initiatives directly to asset managementcompanies through the digital platform.

Efficient

You can efficiently identify the ESG items that are important to the asset
management companies participating in SFP-ESS.

Effective

You can understand the needs of asset management companies thatcomply with ©SASB#1, and effectively promote internal consensus.

Contribute tosustainable growthand corporate value
improvement!

#1: Sustainability Accounting Standards Board■Example of how to use the disclosure promotion service
Based on the SASB standards, asset management companies can convey their views on ESG items that theywould like listed companies to disclose by selecting priority items and adding comments including rationale.
Furthermore, asset management companies can convey their own views as a different perspective to theinformation set by SASB.
Listed companies can confirm the needs of asset management companies and use them to formulate theirown disclosure policies.

Company’s own
websiteI will tell this to relevant
people in this company
and negotiate with them.

ation
formt incell
Co

Integrated reportfrom outside SFP-ESSESG
information

Asset management companies
ESG disclosure
promotion
information

ESG report

Disclosure promotion
service

We can safely use theinformation because
disclosure items areregistered directly bylisted companies.
We will use thisinformation to compare
companies.

ESG database
Company’s own
websiteCommunication support
ESG disclosure
promotion
information• Identify the asset managementcompanies that prioritize individual
ESG items• Check the reasons why theyprioritize those items

SFP-ESSOur shareholders
are saying
they need thisinformation
for the next andsubsequent fiscal years.

With SFP-ESS, asset management companies and listed companies will beable to develop a deeper mutual understanding in a direct, efficient, andeffective manner.

• Select priority items• Provide information about thereasons why they prioritize
those items

ESG information

ESG information

With this information,
we will be able to deliver
effective information thatmeets the needs ofour shareholders.

We want to be able toidentify new businessareas of focus in which
we should invest, so weneed to tell a wide rangeof listed companies about
our thoughts.

Listed companies

Listed companies will be able to disclose information that meets the needs ofasset management companies in a timely and appropriate manner
We are beginning to see the effect on
stock price formulation
as a result of recognition
after registering disclosure items.

#: This figure uses screen illustrations
instead of actual screenshots.

© The Association for Promotion of Sustainable Finance Platform 2024. All Rights Reserved