Editorial Policy

“Sustainability Report 2025” introduces the sustainability-conscious initiatives of each employee for realizing the PLUS Group’s aim of “social optimality” based around our “Sustainability Policy” formulated in 2022, as well as our “key action themes” and “materialities.” This report also includes and expands on Group company activities that we added in fiscal year 2024. The Special Feature pages introduce examples where the sustainability promotion activities conducted by employees at workplaces are deeply rooted in business activities. Also, from the perspective of fulfilling our social responsibility as a global company, we have collected and edited information with an even greater awareness of the GRI recommended disclosure items. We will continue to utilize this report in a broad range of communications while positioning it as an important dialogue tool with all our stakeholders.

Period	2024 fiscal year (January 1, 2024-December 31, 2024) *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 (ISO 26000:2010)” Ministry of the Environment’s “Environmental Reporting Guidelines 2018” GRI (Global Reporting Initiative) “Sustainability Reporting Standard”
Publication date	September 2025
Next scheduled publication date	September 2026