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GRI Standards Content Index

GRI Standards Content Index

Universal Standard

Statement of use	Japan Prime Realty Investment Corporation (JPR) has reported the information cited in this GRI content index for the period from January 1, 2025 to December 31, 2025 with reference to the GRI Standards (including information outside the reporting period as necessary).
GRI 1 used	GRI 1: Foundation 2021

GRI STANDARD	DISCLOSURE	Integrated Report 2026	LOCATION
GRI 2: General Disclosures 2021	2-1 Organizational details	P3 Company Profile	Overview of JPR
	2-2 Entities included in the organization’s sustainability reporting	P2 Scope of reporting	―
	2-3 Reporting period, frequency and contact point	P2 Scope of reporting, Contact	―
	2-4 Restatements of information	―	―
	2-5 External assurance	P70 Independence Assurance Statement	―
	2-6 Activities, value chain and other business relationships	P3 Company Profile	JPR’s Structure
	2-7 Employees	P68 Social data	Social (personnel-related) data
	2-8 Workers who are not employees	―	―
	2-9 Governance structure and composition	P59 Corporate Governance	JPR's decision-making organs
		P23 Sustainability Policy and Promotion, Risk Management System	Sustainability Management
	2-10 Nomination and selection of the highest governance body	P59 Corporate Governance	Investment Corporation Executive Officer and Supervising Officers > Criteria for the selection of officers
	2-11 Chair of the highest governance body	―	Investment Corporation Executive Officer and Supervising Officers
	2-12 Role of the highest governance body in overseeing the management of impacts	P23 Sustainability Promotion Framework	Sustainability Management
		P22 Value Provided to Stakeholders	Stakeholder Engagement
	2-13 Delegation of responsibility for managing impacts	P23 Sustainability Promotion Framework	Sustainability Management
	2-14 Role of the highest governance body in sustainability reporting	P23 Sustainability Promotion Framework	Sustainability Management
	2-15 Conflicts of interest	P60 Transactions with interested parties	Initiatives to address conflicts of interest
	2-16 Communication of critical concerns	P65 Risk Management	Risk Management
	2-17 Collective knowledge of the highest governance body	―	―
	2-18 Evaluation of the performance of the highest governance body	―	―
	2-19 Remuneration policies	P60 JPR’s decision-making bodies	Remuneration
	2-20 Process to determine remuneration	P60 JPR’s decision-making bodies	Remuneration
	2-21 Annual total compensation ratio	―	―
	2-22 Statement on sustainable development strategy	P5-7 Top Message	Top message
		P9 Value Creation Process	JPR’s Role in Society and Value Creation Process
	2-23 Policy commitments	P56 Respect for Human Rights	Respect for Human Rights
		P45 Supply chain management	Supply Chain Management
	2-24 Embedding policy commitments	P56 Respect for Human Rights	Respect for Human Rights
		P45 Supply chain management	Supply Chain Management
		P63 Compliance	Compliance and corporate ethics
	2-25 Processes to remediate negative impacts	P56 Respect for Human Rights	Respect for Human Rights
		P57 Placement of helplines, Whistleblower protection system	Placement of helplines, System to protect whistleblowers
	2-26 Mechanisms for seeking advice and raising concerns	P57 Placement of helplines, Whistleblower protection system	Placement of helplines, System to protect whistleblowers
	2-27 Compliance with laws and regulations	P63 Compliance	Compliance and corporate ethics
	2-28 Membership associations	―	―
	2-29 Approach to stakeholder engagement	P22 Value Provided to Stakeholders	Stakeholder Engagement
	2-30 Collective bargaining agreements	P51 Creating a Rewarding Workplace Environment	Creating a rewarding workplace environment
GRI 3: Material Topics 2021	3-1 Process to determine material topics	―	Materiality determination process, Steps when considering materiality
	3-2 List of material topics	P24 Materiality and KPIs	JPR and TRIM's Materiality and Strategic Targets(2030)
	3-3 Management of material topics	P23 Sustainability Promotion Framework	Sustainability Management
		P25 JPR's perspective on climate Change	TCFD
		P56 Respect for Human Rights	Respect for Human Rights
GRI 101: Biodiversity 2024	101-1 Policies to halt and reverse biodiversity loss	P33 Recognition of natural capital	Environmental Policy
		P38 Metrics and targets	TNFD
	101-2 Management of biodiversity impacts	P38 Initiatives for nature-related issues	TNFD＞Initiatives for nature-related issues
	101-3 Access and benefit-sharing	―	―
	101-4 Identification of biodiversity impacts	P35-37 Assessment of dependencies and impacts on nature, Identification of priority locations,Risk and impact management	TNFD＞Strategy TNFD>Assessment of risks and opportunities>Risk and impact management
	101-5 Locations with biodiversity impacts	P36 analysis results	TNFD＞Strategy＞Analysis results
	101-6 Direct drivers of biodiversity loss	P35 Identification of priority locations - analysis results	TNFD＞Strategy＞Impacts on nature
	101-7 Changes to the state of biodiversity	P36 Analysis results	TNFD＞Strategy＞Analysis results
	101-8 Ecosystem services	P35 Identification of priority locations - analysis results	TNFD＞Strategy＞Dependencies and impacts in the value chain
GRI 102: Climate Change 2025	102-1 Transition plan for climate change mitigation	P25-32 Disclosure Based on TCFD Recommendations	Strategies
		―	Measures to achieve the plan
	102-2 Climate change adaptation plan	P43 Flood barrier installation	―
	102-3 Just transition	―	―
	102-4 GHG emissions reduction targets and progress	P32 GHG emission reduction targets, Changes in GHG emissions	Metrics and targets
		P68 Environmental data	Environmental data (Collection period: January through December)
	102-5 Scope 1 GHG emissions	P68 Environmental data	Environmental data (Collection period: January through December)
	102-6 Scope 2 GHG emissions	P68 Environmental data	Environmental data (Collection period: January through December)
	102-7 Scope 3 GHG emissions	P68 Environmental data	Environmental data (Collection period: January through December)
	102-8 GHG emissions intensity	P68 Environmental data	Environmental data (Collection period: January through December)
	102-9 GHG removals in the value chain	―	―
	102-10 Carbon credits	―	―
GRI 103: Energy 2025	103-1 Energy policies and commitments	P29-31 Measures to achieve the plan	Measures to achieve the plan > Switch of energy suppliers
	103-2 Energy consumption and self-generation within the organization	P68 Environmental data	Environmental data (Collection period: January through December)
	103-3 Upstream and downstream energy consumption	―	―
	103-4 Energy intensity	P68 Environmental data	Environmental data (Collection period: January through December)
	103-5 Reduction in energy consumption	P68 Environmental data	Environmental data (Collection period: January through December)
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	P67 Key Financial Data	IR Library
	201-3 Defined benefit plan obligations and other retirement plans	P51 Employee Stock Purchase Plan (ESPP)	Creating a rewarding workplace environment > Employee Stock Purchase Plan (ESPP)
	201-4 Financial assistance received from government	―	―
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	―	―
	202-2 Proportion of senior management hired from the local community	―	―
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	―	―
	203-2 Significant indirect economic impacts	―	―
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	―	―
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	―	―
	205-2 Communication and training about anti-corruption policies and procedures	P64 Prevention of corruption and bribery	Prevention of Corruption and Bribery
		P63 Provision of compliance training	Compliance and corporate ethics > Conducting compliance and corporate ethics training
	205-3 Confirmed incidents of corruption and actions taken	P64 Prevention of corruption and bribery	Prevention of Corruption and Bribery
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	―	―
GRI 207: 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	―	―
GRI 301: Materials 2016	301-1 Materials used by weight or volume	―	―
	301-2 Recycled input materials used	―	―
	301-3 Reclaimed products and their packaging materials	―	―
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	―	―
	303-2 Management of water discharge-related impacts	―	―
	303-3 Water withdrawal	―	―
	303-4 Water discharge	―	―
	303-5 Water consumption	P39 Initiatives to reduce water usage and trends in water usage	Conservation of water resources
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	P40 Waste output	Reduction of the amount of waste produced
		―	Management of hazardous substances
	306-2 Management of significant waste-related impacts	P40 Waste output	Reduction of the amount of waste produced
		―	Management of hazardous substances
	306-3 Waste generated	P40 Initiatives to reduce waste and trends in the amount of waste	Waste and Recycling Rate
	306-4 Waste diverted from disposal	P40 Initiatives to reduce waste and trends in the amount of waste	Waste and Recycling Rate
	306-5 Waste directed to disposal	P40 Initiatives to reduce waste and trends in the amount of waste	Waste and Recycling Rate
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	―	―
	308-2 Negative environmental impacts in the supply chain and actions taken	―	―
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	P68 Social data	Social (personnel-related) data
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	P50 Measures to increase the human capital retention rate (Introduction of a long service award system, etc.)	Creating a rewarding workplace environment > Human capital retention rate measures (Introduction of a long service award system, etc.)
		P53 Measures	Creating a rewarding workplace environment > Diversity, Equity and Inclusion (DEI)
		P55 Welfare programs and other measures	Health and Work-life balance > Welfare programs and recipients
	401-3 Parental leave	P55 Welfare programs and other measures	Creating a rewarding workplace environment > Diversity, Equity and Inclusion (DEI)
		P68 Social data	Social (personnel-related) data
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	―	―
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	―	―
	403-2 Hazard identification, risk assessment, and incident investigation	―	―
	403-3 Occupational health services	P54-55 Work-life Balance and Healthcare	Health and Work-life balance
		P68 Social data	Social (personnel-related) data
	403-4 Worker participation, consultation, and communication on occupational health and safety	―	―
	403-5 Worker training on occupational health and safety	―	―
	403-6 Promotion of worker health	P54-55 Work-life Balance and Healthcare	Health and Work-life balance
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	P54-55 Work-life Balance and Healthcare	Health and Work-life balance
	403-8 Workers covered by an occupational health and safety management system	―	―
	403-9 Work-related injuries	―	―
	403-10 Work-related ill health	―	―
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	P68 Social data	Social (personnel-related) data
	404-2 Programs for upgrading employee skills and transition assistance programs	P47-49 Human Resources Strategy	Human capital development
	404-3 Percentage of employees receiving regular performance and career development reviews	P49 Goal management, evaluation and remuneration	Creating a rewarding workplace environment > Goal Management, Evaluation and remuneration
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	P52-53 Diversity & Inclusion	Creating a rewarding workplace environment > Diversity, Equity and Inclusion (DEI)
		P68 Social data	Social (personnel-related) data
	405-2 Ratio of basic salary and remuneration of women to men	―	―
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	―	―
2016GRI 407: Freedom of Association and Collective Bargaining 2016	407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	―	―
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	―	―
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	―	―
GRI 410: Security Practices 2016	410-1 Security personnel trained in human rights policies or procedures	―	―
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples	―	―
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	P46 Initiatives on Behalf of Local Communities	Local Community Initiatives
	413-2 Operations with significant actual and potential negative impacts on local communities	―	―
414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	―	―
	414-2 Negative social impacts in the supply chain and actions taken	―	―
GRI 415: Public Policy 2016	415-1 Political contributions	P64 Prevention of corruption and bribery	Prevention of Corruption and Bribery
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	P45 Changes in CS survey results	Periodic CS Surveys > Changes in CS Survey Results
	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	―	―
GRI 417: Marketing and Labeling 2016	417-1 Requirements for product and service information and labeling	―	―
	417-2 Incidents of non-compliance concerning product and service information and labeling	―	―
	417-3 Incidents of non-compliance concerning marketing communications	―	―
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	―	―