Editorial Policy

The PLUS Group sustainability policy, key action themes, and materiality were established in June 2022 so that we could clearly communicate our stance towards sustainability and action guidelines to our various stakeholders. On that basis, in fiscal year 2023 we reorganized the CSR Report into our new Sustainability Report, altering the structure of the report to focus on our approach and initiatives towards each materiality. We will give our stakeholders a deeper understanding of the PLUS Group's sustainability activities via this report, and use it as an important communication tool in our efforts to enhance our dialog with them.

Period	2022 fiscal year (January 1, 2022 - December 31, 2022) ※ Part of this report includes actives before and after period
Scope	This report focuses on PLUS Group companies (our consolidated subsidiaries and affiliated companies).
Reference Guidelines	International Organization for Standardization "Guidance on Social Responsibility (ISO26000:2010)" Ministry of the Environment's "Environmental Reporting Guidelines 2018" GRI (Global Reporting Initiative) "Sustainability Reporting Standard"
Publication date	September 2023
Next scheduled publication date	September 2024