GRI Content Index

GRI Standards Content Index

This report has been prepared to explain the initiatives of SBI ARUHI to achieve a sustainable society in accordance with the Global Reporting Initiative (GRI) Standards.

Global Reporting Initiative（GRI）Standards Content Index

Universal Standard

Topics		Disclosures	References
GRI 102： General Disclosures 2016	1. Organizational profile	Disclosures Name of the organization	References Company Overview
		Disclosures Activities, brands, products, and services	References Company Overview ARUHI housing loan products & services site（Japanese）
		Disclosures Location of headquarters	References Company Overview
		Disclosures Location of operations	References Company Overview Sales offices information（Japanese）
		Disclosures Ownership and legal form	References Company Overview
		Disclosures Markets served	References Company Overview About SBI ARUHI
		Disclosures Scale of the organization	References Company Overview Sales offices information（Japanese） Financial Highlights ARUHI housing loan products & services site（Japanese）
		Disclosures Information on employees and other workers	References Company Overview Social
		Disclosures Supply chain	References ー
		Disclosures Significant changes to the organization and its supply chain	References ー
		Disclosures Precautionary Principle or approach	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P19）
		Disclosures External initiatives	References Disclosure of information in line with the TCFD Recommendations Japan Financial Services Association The Mortgage Bankers Assosiation of Japan
		Disclosures Membership of associations	References Japan Financial Services Association The Mortgage Bankers Assosiation of Japan
	2. Strategy	Disclosures Statement from senior decision-maker	References Representative Message
		Disclosures Key impacts, risks, and opportunities	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P19）
	3. Ethics and integrity	Disclosures Values, principles, standards, and norms of behavior	References About SBI ARUHI
		Disclosures Mechanisms for advice and concerns about ethics	References Governance
	4. Governance	Disclosures Governance structure	References Basic Policy ＆ Promotion Structure Governance
		Disclosures Delegating authority	References Basic Policy ＆ Promotion Structure
		Disclosures Executive-level responsibility for economic, environmental, and social topics	References Basic Policy ＆ Promotion Structure
		Disclosures Consulting stakeholders on economic, environmental, and social topics	References Basic Policy ＆ Promotion Structure IR Calendar
		Disclosures Composition of the highest governance body and its committees	References Board of Directors Governance
		Disclosures Chair of the highest governance body	References Governance
		Disclosures Nominating and selecting the highest governance body	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P58）
		Disclosures Conflicts of interest	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P61,P120）
		Disclosures Role of highest governance body in setting purpose, values, and strategy	References Basic Policy ＆ Promotion Structure
		Disclosures Collective knowledge of highest governance body	References Governance
		Disclosures Evaluating the highest governance body's performance	References Basic Policy ＆ Promotion Structure Governance
		Disclosures Identifying and managing economic, environmental, and social impacts	References Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P19）
		Disclosures Effectiveness of risk management processes	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P19）
		Disclosures Review of economic, environmental, and social topics	References Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P19）
		Disclosures Highest governance body's role in sustainability reporting	References Basic Policy ＆ Promotion Structure
		Disclosures Communicating critical concerns	References Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P19）
		Disclosures Nature and total number of critical concerns	References Not Applicable
		Disclosures Remuneration policies	References Governance Annual Securities Report/Quarterly Report（Japanese） （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P67）
		Disclosures Process for determining remuneration	References Governance Annual Securities Report/Quarterly Report （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P67）
		Disclosures Stakeholders' involvement in remuneration	References Governance Annual Securities Report/Quarterly Report （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P67）
		Disclosures Annual total compensation ratio	References ー
		Disclosures Percentage increase in annual total compensation ratio	References ー
	5. Stakeholder engagement	Disclosures List of stakeholder groups	References Basic Policy ＆ Promotion Structure
		Disclosures Collective bargaining agreements	References Company Overview Social
		Disclosures Identifying and selecting stakeholders	References Basic Policy ＆ Promotion Structure
		Disclosures Approach to stakeholder engagement	References Basic Policy ＆ Promotion Structure
		Disclosures Key topics and concerns raised	References ー
	6. Reporting practice	Disclosures Entities included in the consolidated financial statements	References Company Overview Annual Securities Report/Quarterly Report （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P11）
		Disclosures Defining report content and topic boundaries	References ー
		Disclosures List of material topics	References Materiality
		Disclosures Restatements of information	References ー
		Disclosures Changes in reporting	References ー
		Disclosures Reporting period	References ー
		Disclosures Date of most recent report	References ー
		Disclosures Reporting cycle	References ー
		Disclosures Contact point for questions regarding the report	References Contact IR
		Disclosures Claims of reporting in accordance with the GRI Standards	References GRI Standards Content Index
		Disclosures GRI content index	References GRI Standards Content Index
		Disclosures External assurance	References ー
GRI 103：Management Approach	ー	Disclosures Explanation of the material topic and its Boundary	References Materiality
		Disclosures The management approach and its components	References Basic Policy ＆ Promotion Structure Materiality
		Disclosures Evaluation of the management approach	References Basic Policy ＆ Promotion Structure

Material Topics（Economic）

Topics	Disclosures	References
GRI 201：Economic Performance 2016	Disclosures ー	References Financial Highlights Shareholder Return Policy/Dividend Information Disclosure of information in line with the TCFD Recommendations Annual Securities Report/Quarterly Report （Annual Securities Report for the Fiscal Year Ending March 31, 2022　P82）
GRI 202：Market Presence 2016	Disclosures ー	References ー
GRI 203：Indirect Economic Impacts 2016	Disclosures ー	References Social
GRI 204：Procurement Practices 2016	Disclosures ー	References ー
GRI 205：Anti-corruption 2016	Disclosures ー	References Governance
GRI 206：Anti-competitive Behavior 2016	Disclosures ー	References Not Applicable
GRI 207：Tax 2019	Disclosures ー	References ー

Material Topics（Environmental）

Topics	Disclosures	References
GRI 301: Materials 2016	Disclosures ー	References ー
GRI 302: Energy 2016	Disclosures ー	References Environment
GRI 303: Water and Effluents 2018	Disclosures ー	References Not Applicable
GRI 304: Biodiversity 2016	Disclosures ー	References Not Applicable
GRI 305: Emissions 2016	Disclosures ー	References Environment
GRI 306：Waste 2020	Disclosures ー	References Not Applicable
GRI 307: Environmental Compliance 2016	Disclosures ー	References No Violation
GRI 308: Supplier Environmental Assessment 2016	Disclosures ー	References ー

Material Topics（Social）

Topics	Disclosures	References
GRI 401: Employment 2016	Disclosures ー	References Social SBI ARUHI recruit site（Japanese）
GRI 402: Labor / Management Relations 2016	Disclosures ー	References ー
GRI 403: Occupational Health and Safety 2018	Disclosures ー	References ー
GRI 404: Training and Education 2016	Disclosures ー	References Social
GRI 405: Diversity and Equal Opportunity 2016	Disclosures ー	References Social Governance
GRI 406: Non-discrimination 2016	Disclosures ー	References Not Applicable (Social)
GRI 407: Freedom of Association and Collective Bargaining 2016	Disclosures ー	References Social
GRI 408: Child Labor 2016	Disclosures ー	References Social
GRI 409: Forced or Compulsory Labor 2016	Disclosures ー	References Social
GRI 410: Security Practices 2016	Disclosures ー	References Not Applicable
GRI 411: Rights of Indigenous Peoples 2016	Disclosures ー	References Social
GRI 412: Human Rights Assessment 2016	Disclosures ー	References Social
GRI 413: Local Communities 2016	Disclosures ー	References ー
GRI 414: Supplier Social Assessment 2016	Disclosures ー	References ー
GRI 415: Public Policy 2016	Disclosures ー	References Not Applicable
GRI 416: Customer Health and Safety 2016	Disclosures ー	References ー
GRI 417: Marketing and Labeling 2016	Disclosures ー	References Environment Social
GRI 418: Customer Privacy 2016	Disclosures ー	References Governance
GRI 419: Socioeconomic Compliance 2016	Disclosures ー	References Not Applicable