Sekisui House : GRI Content Index / SASB Index / Recommended disclosures from the TCFD

GRI Content Index

GRI Content Index concerning Compliance Value Report 2022 complies with the GRI Core Standards.

[General disclosures] Organizational Profile / Strategy, Ethics and Integrity, Governance / Stakeholder Engagement, Reporting Practices, Management Approach [Material topics]

General Disclosures (GRI 102: General Disclosures 2016)

Organizational Profile

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
102-1	Name of the organization	Company Information	202
102-2	Activities, brands, products,	Business Portfolio	4
and services
102-3	Location of headquarters	Company Information	202
102-4	Location of operations	Company Information	202
102-5	Ownership and legal form	Company Information	202
102-6	Markets served	Business Portfolio	4
102-7	Scale of the organization	Company Information	202
	Information on employees and	Company Information	202
102-8
Social Data	188-190
other workers
	10-Year Highlights	196
		Value Chain	37-38
102-9	Supply chain	E Supply Chain Management	122-124
		S Supply Chain Management	131-132
102-10	Significant changes to the organization	-
and its supply chain

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
		Corporate Philosophy	6
		Corporate Governance	69-72
		Other Environmental Management	125-127
		Occupational Health and Safety	157-162
		Occupational health and safety management system in	157
102-11	Precautionary principle or approach	construction departments
		Trends of occupational accidents	158
		Promoting Compliance	166-168
		Internal reporting system and whistleblower protection	166
		Strengthening Risk Management	169-171
		Response in the event of a natural disaster	171
		Main External Evaluations and Awards	92-93
		Our Participation in International Initiatives and Activities with	101
		Government and Industry Groups
		Joined "the Global Alliance for Buildings and Construction"	107
102-12	External initiatives
Joined "the Business Ambition for 1.5°C" organized by SBT	107
		(Science Based Targets)
		Becoming a member of The Valuable 500, an international
		initiative promoting the active participation of people	145
		with disabilities
102-13	Membership of associations	Our Participation in International Initiatives and Activities with	101
Government and Industry Groups

1

GRI Content Index

Strategy

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
		Message from the President	23-26
102-14	Statement from senior decisionmaker	Financial and Capital Strategy	42-45
		Message from the Chairperson of the Board	68
		The Sekisui House Group Vision	8
		Global Vision and Sustainability Vision 2050
		The Building of Sekisui House-Our Corporate Story	9-12
		Sekisui House's Material Issues	13
102-15	Key impacts, risks, and opportunities
The Value and Materiality Created by the Building of	14-22
		Sekisui House
		Sekisui House's Operating Environment, Risks	32
		and Opportunities
		Value Chain	37-38

Ethics and Integrity

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
		Corporate Philosophy	6
		Our Vision	7
		The Sekisui House Group Vision	8
		Global Vision and Sustainability Vision 2050
		Sekisui House's Material Issues	13
		Basic Policy on Corporate Governance	69
		(Full text is
			on the web.)
		Eco-First Promise	112
		(Full text is
	Values, principles, standards, and		on the web.)
102-16
norms of behavior		113
	Wood Procurement Guidelines
		(Full text is
			on the web.)
		Human Resource Sustainability	145
		(Full text is
			on the web.)
		Happiness Health Management	150
		Sekisui House Group Human Rights Policy	152
		(Full text is
			on the web.)
		Sekisui House Group Corporate Code of Conduct /	152
		(Full text is
		Ethics Guidelines
		on the web.)
102-17	Mechanisms for advice and concerns	Strengthening Risk Management	169-171
about ethics

Governance

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
102-18	Governance structure	Corporate Governance System	72
102-19	Delegating authority	Major Organizations/Committees and Their Roles	73
Strengthening Our Sustainability Governance System	164-165
102-20	Executive-level responsibility for economic,	ESG Management Promotion Structure	98-99
environmental, and social topics	Strengthening Our Sustainability Governance System	164-165
	Consulting stakeholders on economic,	Stakeholder Engagement	39-40
102-21
Our Participation in International Initiatives and Activities with
environmental, and social topics	101
	Government and Industry Groups
102-22	Composition of the highest governance	Major Organizations/Committees and Their Roles	73
body and its committees
102-23	Chair of the highest governance body	Major Organizations/Committees and Their Roles	73
	Nominating and selecting the highest	Initiatives of Personnel Affairs and Remuneration Committee	74
102-24
Stance on and Procedures for Selection of Prospective Directors
governance body	76
	of the Board
102-25	Conflicts of interest	Officer Remuneration	79
Cross-Shareholdings	81
102-26	Role of highest governance body in	Major Organizations/Committees and Their Roles	73
setting purpose, values, and strategy	Strengthening Our Sustainability Governance System	164-165
102-27	Collective knowledge of highest	Skill Matrix and Reasons for Selection of Each Skill Category	75
governance body
102-28	Evaluating the highest governance	Evaluation of Effectiveness of the Board of Directors	82
body's performance
		Sekisui House's Operating Environment, Risks and Opportunities	32
102-29	Identifying and managing economic,	Major Organizations/Committees and Their Roles	73
environmental, and social impacts	ESG Management Promotion Structure	98-99
		Strengthening Our Sustainability Governance System	164-165
102-30	Effectiveness of risk management	ESG Management Promotion Structure	98-99
processes	Strengthening Our Sustainability Governance System	164-165
102-31	Review of economic, environmental,	Strengthening Our Sustainability Governance System	164-165
and social topics
102-32	Highest governance body's role in	Strengthening Our Sustainability Governance System	164-165
sustainability reporting
102-33	Communicating critical concerns	Promoting Compliance	166-168
Strengthening Risk Management	169-171
102-34	Nature and total number of critical	Measures Based on Receipt of Comprehensive Evaluation Report	87
concerns	on Problems with the Purchase of Land for Condominiums
102-35	Remuneration policies	Officer Remuneration	79-80
102-36	Process for determining remuneration	Officer Remuneration	79-80
102-37	Stakeholders' involvement in	Officer Remuneration	79-80
remuneration
102-38	Annual total compensation ratio	-
102-39	Percentage increase in annual total	-
compensation ratio

2

GRI Content Index

Stakeholder Engagement

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
102-40	List of stakeholder groups	Stakeholder Engagement	39
102-41	Collective bargaining agreements	-
102-42	Identifying and selecting stakeholders	Stakeholder Engagement	39
102-43	Approach to stakeholder engagement	Stakeholder Engagement	39
102-44	Key topics and concerns raised	Stakeholder Engagement	39

Reporting Practice

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
	Entities included in the consolidated	Editorial Policy	98
102-45
Company Information	202
financial statements
	Securities Report	WEB
102-46	Defining report content and topic	Editorial Policy	98
boundaries	Sekisui House's Material Issues	13
102-47	List of material topics	Sekisui House's Material Issues	13
102-48	Restatements of information	ESG Data	173-191
102-49	Changes in reporting	Sekisui House's Material Issues	13
102-50	Reporting period	Editorial Policy	98
102-51	Date of most recent report	Editorial Policy	98
102-52	Reporting cycle	Editorial Policy	98
102-53	Contact point for questions regarding	Back Cover	243
the report
102-54	Claims of reporting in accordance with	Editorial Policy	98
the GRI Standards	GRI Content Index concerning Compliance	Index
102-55	GRI content index	GRI Content Index concerning Compliance	Index
102-56	External assurance	Independent Third-Party Assurance Report	192

Management Approach

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
		Sekisui House's Material Issues	13
	Explanation of the material topic and
103-1	The Value and Materiality Created by the Building of	14-22
its boundary	Sekisui House
		Message from the President	23-26
103-2	The management approach and	ESG Management Promotion Structure	98-99
its components	ESG Management at the Sekisui House Group	100
103-3	Evaluation of the management	Evaluation of Effectiveness of the Board of Directors	82
approach
Two Outside Directors of the Board Share Their Views	83-86

3

GRI Content Index

Material Topic

Economic Performance (GRI 201: Economic Performance 2016)

GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
		ESG Data	173-191
	Direct economic value generated	10-Year Highlights	193
201-1
Company Information	202
and distributed
	Securities Report	WEB
		Financial Results Summary	WEB
		Sekisui House's Operating Environment, Risks	32
	Financial implications and other risks and	and Opportunities
201-2
opportunities due to climate change	Contributing to a Decarbonized Society	103-107
		Disclosure in Line with TCFD Recommendations	108-111
201-3	Defined benefit plan obligations and	Securities Report	WEB
other retirement plans
Indirect Economic Impacts (GRI 203: Indirect Economic Impacts 2016)
GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
203-1	Infrastructure investments and	Coexisting with Local Communities	133-139
services supported
203-2	Significant indirect economic impacts	-
Procurement Practices (GRI 204: Procurement Practices 2016)
GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
204-1	Proportion of spending on local suppliers	Percentage of Wood Products by Region	124
Anti-corruption (GRI 205: Anti-corruption 2016)
GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
205-1	Operations assessed for risks related	-
to corruption
205-2	Communication and training about	Promoting Compliance	166-168
anti-corruption policies and procedures	Strengthening Risk Management	169-171
205-3	Confirmed incidents of corruption	-
and actions taken

Anti-competitiveBehavior (GRI 206: Anti-competitive Behavior 2016)

GRI		Disclosure	Value Report 2022 Section	Page No.
Standard No.
		Legal actions for anti-competitive
206-1		behavior, anti-trust, and	n/a
		monopoly practices
Tax (GRI 207: Tax 2019)
GRI		Disclosure	Value Report 2022 Section	Page No.
Standard No.
207-1		Approach to tax	Basic policy on tax	167
207-2		Tax governance, control, and	Basic policy on tax	167
	risk anagement
207-3		Stakeholder engagement and	-
	management of concerns related to tax
207-4		Country-by-country reporting	Breakdown of Taxes Paid in Each Country	167
Materials	(GRI 103: Management Approach 2016)
GRI		Disclosure	Value Report 2022 Section	Page No.
Standard No.
103-1		Explanation of the material topic and	Resource Recycling	115-118
	its boundary
103-2		The management approach and	Resource Recycling	115-118
	its components
			Contributing to a Sustainable Society	19
103-3		Evaluation of the management approach	Themes and KPI for Material Issue Initiatives
			Resource Recycling	115-118
Materials	(GRI 301: Materials 2016)
GRI		Disclosure	Value Report 2022 Section	Page No.
Standard No.
301-1		Materials used by weight or volume	Environmental Data	179
301-2		Recycled input materials used	Recycling initiatives	118
	Environmental Data (Site Report)	183-187
301-3		Reclaimed products and their	Recycling initiatives	118
	packaging materials	Environmental Data (Site Report)	183-187

4

GRI Content Index

Energy		(GRI 103: Management Approach 2016)
GRI			Disclosure	Value Report 2022 Section	Page No.
Standard No.
103-1		Explanation of the material topic and	Contributing to a Decarbonized Society	103-107
	its boundary
103-2		The management approach and	Contributing to a Decarbonized Society	103-107
	its components	Disclosure in Line with TCFD Recommendations	108-111
			Evaluation of the management	Contributing to a Sustainable Society	19
103-3		Themes and KPI for Material Issue Initiatives
	approach
			Contributing to a Decarbonized Society	103-107
Energy		(GRI 302: Energy 2016)
GRI			Disclosure	Value Report 2022 Section	Page No.
Standard No.
			Energy consumption within		174-175,
302-1		Environmental Data	179,
	the organization
				183-187
302-2		Energy consumption outside of	-	-
	the organization
302-3		Energy intensity	Environmental Data	179
302-4		Reduction of energy consumption	Environmental Data	179
302-5		Reductions in energy requirements	Environmental Data	179
	of products and services
Water	(GRI 103: Management Approach 2016)
GRI			Disclosure	Value Report 2022 Section	Page No.
Standard No.
103-1		Explanation of the material topic and	Water	119-121
	its boundary
103-2		The management approach and	Water	119-121
	its components
103-3		Evaluation of the management	Water	119-121
	approach

Water	(GRI 303: Water And Effluents 2018)
	GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
303-1	Interactions with water as a	Water	119-121
shared resource
303-2	Management of water	Water	119-121
dischargerelated impacts
303-3	Water withdrawal	Water	119
Environmental Data	174, 179
			Water	119-120
303-4	Water discharge
Environmental Data	181,
			183-187
303-5	Water consumption	Environmental Data	174, 179,
183-187
Biodiversity	(GRI 103: Management Approach 2016)
	GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
103-1	Explanation of the material topic and	Biodiversity Conservation	112-114
its boundary
103-2	The management approach and	Biodiversity Conservation	112-114
its components
		Evaluation of the management	Contributing to a Sustainable Society	19
103-3	Themes and KPI for Material Issue Initiatives
approach
		Biodiversity Conservation	112-114
Biodiversity	(GRI 304: Biodiversity 2016)
	GRI	Disclosure	Value Report 2022 Section	Page No.
Standard No.
		Operational sites owned, leased,	The Gohon no ki Project, an eco-friendly landscaping and	112
		managed in, or adjacent to, protected	greening project
304-1
areas and areas of high biodiversity
Exposure to biodiversity risks and biodiversity assessments	113
		value outside protected areas
304-2	Significant impacts of activities,	Biodiversity Conservation	112-114
products, and services on biodiversity	E Supply Chain Management	122-123
304-3	Habitats protected or restored	Biodiversity Conservation	112-114
		IUCN Red List species and national
304-4	conservation list species with habitats	-	-
		in areas affected by operations

5