Content Index

GRI Content Index

GRI Content Index

Statement of use Japan Metropolitan Fund Investment Corporation 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.
GRI 1 used GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

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Number Disclosure Sustainability Report 2026 Location
GRI 2:
General Disclosures 2021		 2-1 Organizational details P02 KJRM Overview
P03 Editorial Policy
P05 JMF/IIF Overview
P06 KJRM / KKR Overview
P52 Company Split of KJR Management
Back Cover		 ABOUT JMF > Profile > Corporate Name
ABOUT JMF > Profile > Address
Portfolio
2-2 Entities included in the organization’s sustainability reporting P02 KJRM Overview
P03 Editorial Policy
P05 JMF/IIF Overview
P06 KJRM / KKR Overview
P52 Company Split of KJR Management		 ABOUT JMF > Profile > Corporate Name
2-3 Reporting period, frequency and contact point P03 Editorial Policy ABOUT JMF > Profile > Address
Sustainability > Questions concerning sustainability
2-4 Restatements of information N/A N/A
2-5 External assurance - Sustainability > Environmental > Environmental Performance > Environmental Performance

2. Activities and workers

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Number Disclosure Sustainability Report 2026 Location
GRI 2:
General Disclosures 2021		 2-6 Activities, value chain and other business relationships P05 JMF/IIF Overview
P06 KJRM / KKR Overview
P52 Company Split of KJR Management		 ABOUT JMF > Features of JMF
Portfolio
2-7 Employees P52 Data (Social) ABOUT JMF > Board of Directors
2-8 Workers who are not employees P52 Data (Social) ABOUT JMF > Board of Directors

3. Governance

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Number Disclosure Sustainability Report 2026 Location
GRI 2:
General Disclosures 2021		 2-9 Governance structure and composition P45-46 Corporate Governance Sustainability > Governance > Corporate Governance
About JMF > Corporate Governance
About JMF > Board of Directors
2-10 Nomination and selection of the highest governance body - -
2-11 Chair of the highest governance body P12 Sustainability Promotion Structure
P45-46 Corporate Governance		 Sustainability > Governance > Corporate Governance
2-12 Role of the highest governance body in overseeing the management of impacts P12 Sustainability Promotion Structure
P45-46 Corporate Governance		 Sustainability > Governance > Corporate Governance
2-13 Delegation of responsibility for managing impacts P12 Sustainability Promotion Structure -
2-14 Role of the highest governance body in sustainability reporting P12 Sustainability Promotion Structure -
2-15 Conflicts of interest P48 Compliance / Anti-Corruption and Bribery Prevention Sustainability > Governance > Compliance
2-16 Communication of critical concerns P12 Sustainability Promotion Structure
P47 Compliance
P49 Risk Management		 Sustainability > Governance > Compliance and Risk Management > Basic compliance policy
2-17 Collective knowledge of the highest governance body - -
2-18 Evaluation of the performance of the highest governance body - -
2-19 Remuneration policies - ABOUT JMF > Corporate Governance > Administrative Fees
2-20 Process to determine remuneration - -
2-21 Annual total compensation ratio - -

4. Strategy, policies and practices

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Number Disclosure Sustainability Report 2026 Location
GRI 2: General Disclosures 2021 2-22 Statement on sustainable development strategy P04 KJRM Group's Top Commitment ABOUT JMF > To Our Unitholders
2-23 Policy commitments P11 Sustainability Strategy
P18 Environment Charter
P35 Human rights / Diversity, equity, and inclusion		 Sustainability
Sustainability > Environmental > Climate Change
Sustainability > Social > Communication with Stakeholders
2-24 Embedding policy commitments P12 Sustainability Promotion Structure
P19 Environmental Initiatives(Information Disclosure Based on TCFD and TNFD Recommendations)
P35 Human rights / Diversity, equity, and inclusion		 Sustainability
Sustainability > Materiality
Sustainability > Environmental > Climate Change
Sustainability > Social > Communication with Stakeholders
2-25 Processes to remediate negative impacts P35 Human rights / Diversity, equity, and inclusion
P47 Compliance		 Sustainability > Social > Communication with Stakeholders
ABOUT JMF > Compliance and Risk Management
2-26 Mechanisms for seeking advice and raising concerns P35 Human rights / Diversity, equity, and inclusion
P47 Compliance		 Sustainability > Social > Communication with Stakeholders
ABOUT JMF > Compliance and Risk Management
2-27 Compliance with laws and regulations P48 Compliance / Anti-Corruption and Bribery Prevention
P52 Data(Compliance)		 Sustainability > Governance > Compliance
2-28 Membership associations P07-08 History of Sustainability -

5. Stakeholder engagement

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Number Disclosure Sustainability Report 2026 Location
GRI 2:
General Disclosures 2021		 2-29 Approach to stakeholder engagement P34 Social
P38 Communication with Tenants / Building resilience
P39 Communication with Local Communities / Creating a Positive Impact		 Sustainability > Social > Communication with Stakeholders
2-30 Collective bargaining agreements - -

GRI 3: Material Topics 2021

Disclosures on material topics

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-1 Process to determine material topics P13 Materiality Sustainability > Materiality
3-2 List of material topics P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs		 Sustainability > Materiality

Biodiversity

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P18 Environmental Charter
P27 Energy / Biodiversity / Circular Economy		 Sustainability > Materiality
Sustainability > Environmental > Biodiversity
GRI 101: Biodiversity 2024 101-1 Policies to halt and reverse biodiversity loss P18 Environmental Charter
P15 Materiality and KPIs
P25 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations)		 Sustainability > Materiality
Sustainability > Environmental > Biodiversity
101-2 Management of biodiversity impacts P25-26 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations)
P27 Energy / Biodiversity / Circular Economy		 Sustainability > Environmental > Biodiversity
101-3 Access and benefit-sharing - -
101-4 Identification of biodiversity impacts P25-26 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) Sustainability > Environmental > Biodiversity
101-5 Locations with biodiversity impacts P25 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) Sustainability > Environmental > Biodiversity
101-6 Direct drivers of biodiversity loss - -
101-7 Changes to the state of biodiversity - -
101-8 Ecosystem services P25-26 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) Sustainability > Environmental > Biodiversity

Topic specific Standards

Economic

Economic Performance

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed - -
201-2 Financial implications and other risks and opportunities due to climate change P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P20-22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)		 Sustainability > Environmental > Climate Change
201-3 Defined benefit plan obligations and other retirement plans - -
201-4 Financial assistance received from government - -

Market Presence

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
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 - -

Indirect Economic Impacts

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure		 Sustainability > Materiality
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported P39 Communication with Local Communities / Creating a Positive Impact Sustainability > Social > Investing under the Principles for Positive Impact Finance
203-2 Significant indirect economic impacts - Sustainability > Social > Investing under the Principles for Positive Impact Finance

Procurement Practices

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers - -

Anti-corruption

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure		 -
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 P47 Compliance
P48 Compliance / Anti-Corruption and Bribery Prevention
P52 Data (Compliance)		 Sustainability > Governance > Compliance
205-3 Confirmed incidents of corruption and actions taken - -

Anti-competitive Behavior

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -

Tax

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
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 - -

Environmental

Materials

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
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 - -

Energy

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P20-22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P27 Energy / Biodiversity / Circular Economy		 Sustainability > Materiality
Sustainability > Environmental > Climate Change
Sustainability > Environmental > Environmental Performance, Energy
GRI 302: Energy 2016 302-1 Energy consumption within the organization P50 Data (Environment) Sustainability > Environmental > Environmental Performance, Energy
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity P50 Data (Environment) Sustainability > Environmental > Environmental Performance, Energy
302-4 Reduction of energy consumption P50 Data (Environment) Sustainability > Environmental > Environmental Performance, Energy
302-5 Reductions in energy requirements of products and services - -

Water and Effluents

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P27 Energy / Biodiversity / Circular Economy		 Sustainability > Materiality
Sustainability > Environmental > Environmental Performance, Circular Economy, Water, Waste
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 P27 Energy / Biodiversity / Circular Economy
P50 Data (Environment)		 Sustainability > Environmental > Environmental Performance, Water

Emissions

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P18 Environmental Charter
P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P20-22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)		 Sustainability > Materiality
Sustainability > Environmental > Climate Change
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions P22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P50 Data (Environment)		 Sustainability > Environmental > Environmental Performance, GHG Emissions
305-2 Energy indirect (Scope 2) GHG emissions P22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P50 Data (Environment)		 Sustainability > Environmental > Environmental Performance, GHG Emissions
305-3 Other indirect (Scope 3) GHG emissions P22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P50 Data (Environment)		 Sustainability > Environmental > Environmental Performance, GHG Emissions
305-4 GHG emissions intensity P50 Data (Environment) Sustainability > Environmental > Environmental Performance
305-5 Reduction of GHG emissions P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations)
P20-22 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations)
P50 Data (Environment)		 Sustainability > Environmental > Environmental Performance, GHG Emissions
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions - -

Waste

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P27 Energy / Biodiversity / Circular Economy		 Sustainability > Materiality
Sustainability > Environmental > Environmental Performance, Waste
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts P27 Energy / Biodiversity / Circular Economy -
306-2 Management of significant waste-related impacts P27 Energy / Biodiversity / Circular Economy -
306-3 Waste generated P27 Energy / Biodiversity / Circular Economy
P50 Data (Environment)		 Sustainability > Environmental > Environmental Performance, Waste
306-4 Waste diverted from disposal P27 Energy / Biodiversity / Circular Economy
P50 Data (Environment)		 -
306-5 Waste directed to disposal - -

Supplier Environmental Assessment

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
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 - -

Social

Employment

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 401: Employment 2016 401-1 New employee hires and employee turnover P52 Data (Social) -
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees P37 Work Environment -
401-3 Parental leave P35 Human rights / Diversity, equity, and inclusion
P52 Data (Social)		 -

Labor / Management Relations

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 402: Labor / Management Relations 2016 402-1 Minimum notice periods regarding operational changes - -

Occupational Health and Safety

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P37 Work Environment		 Sustainability > Materiality
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 P37 Work Environment -
403-4 Worker participation, consultation, and communication on occupational health and safety P37 Work Environment -
403-5 Worker training on occupational health and safety - -
403-6 Promotion of worker health P37 Work Environment -
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P37 Work Environment Sustainability > Materiality
403-8 Workers covered by an occupational health and safety management system - -
403-9 Work-related injuries - -
403-10 Work-related ill health - -

Training and Education

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P36 Human Capital Development		 Sustainability > Materiality
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee P52 Data (Social) -
404-2 Programs for upgrading employee skills and transition assistance programs P36 Human Capital Development -
404-3 Percentage of employees receiving regular performance and career development reviews - -

Diversity and Equal Opportunity

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P35 Human rights / Diversity, equity, and inclusion		 Sustainability > Materiality
GRI 405:
Diversity and Equal Opportunity 2016		 405-1 Diversity of governance bodies and employees P45 Corporate Governance
P52 Data (Social)		 ABOUT JMF > Corporate Governance > Matters Regarding Governance of Investment Corporation
ABOUT JMF > Corporate Governance > Criteria for Electing Directors
405-2 Ratio of basic salary and remuneration of women to men - -

Non-discrimination

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 406:
Non-discrimination 2016		 406-1 Incidents of discrimination and corrective actions taken - -

Freedom of Association and Collective Bargaining

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 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 - -

Child Labor

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 408:
Child Labor 2016		 408-1 Operations and suppliers at significant risk for incidents of child labor - -

Forced or Compulsory Labor

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 409:
Forced or Compulsory Labor 2016		 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor - -

Security Practices

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 410:
Security Practices 2016		 410-1 Security personnel trained in human rights policies or procedures - -

Rights of Indigenous Peoples

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 411:
Rights of Indigenous Peoples 2016		 411-1 Incidents of violations involving rights of indigenous peoples - -

Local Communities

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P15 Materiality and KPIs
P39 Communication with Local Communities / Create a Positive Impact		 Sustainability > Materiality
Sustainability > Social > Communication with Stakeholders > Communication with Local Communities
GRI 413:
Local Communities 2016		 413-1 Operations with local community engagement, impact assessments, and development programs P39 Communication with Local Communities / Create a Positive Impact Sustainability > Social > Communication with Stakeholders > Communication with Local Communities
413-2 Operations with significant actual and potential negative impacts on local communities - -

Supplier Social Assessment

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 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 - -

Public Policy

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 415:
Public Policy 2016		 415-1 Political contributions - -

Customer Health and Safety

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics P11 Sustainability Strategy
P12 Sustainability Promotion Structure
P13 Materiality
P14 Materiality and Progress Toward Targets
P15 Materiality and KPIs
P33 Pollution Prevention
P38 Communication with Tenants / Building resilience		 Sustainability > Materiality
Sustainability > Social > Communication with Stakeholders > Communication with Tenants
Sustainability > Environmental > Environmental Perfomance, Pollution Prevention, Building Safety
GRI 416:
Customer Health and Safety 2016		 416-1 Assessment of the health and safety impacts of product and service categories P33 Pollution Prevention
P38 Communication with Tenants / Building resilience		 Sustainability > Environmental > Environmental Perfomance, Pollution Prevention, Building Safety
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - -

Marketing and Labeling

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
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 - -

Customer Privacy

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Number Disclosure Sustainability Report 2026 Location
GRI 3:
Material Topics 2021		 3-3 Management of material topics - -
GRI 418:
Customer Privacy 2016		 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - -
Japan Metropolitan Fund Investment Corporatio