Promotion Indicators and Systems

J:COM has set promotion indicators for each of the four material issues and 12 sub-material issues and is promoting sustainability management. Promotion indicators will be reviewed as appropriate in light of changes in the external environment and business domains.

Driving Indicators

Safe and secure city planning Providing comfortable and moving services and improving corporate valueDigital innovation in daily life Expanding digital usage: Number of MY J:COM app downloads (cumulative) Providing dietary, exercise and other services in the areas of disease prevention using digital devices: Number of users registered through the MY J:COM app (cumulative) Providing rich entertainment Seamless provision of content and services that cater to a wide range of people's values: Number of devices provided that enable seamless viewing of TV and VOD (cumulative) Responsibility to customers Stable rate of service provision: 99.99% Contributing to safe, secure and sustainable local communities Co-creation with local communities Creating and promoting businesses to solve local issues: Case studies of initiatives and promotion in the BtoC and BG areas, digital promotion committee rate Creating safe and secure cities Contributing to the safety and security of local communities through the dissemination of disaster prevention, mitigation and crime prevention content and initiatives: Case studies of digital distribution content, number of security cameras installed, number of agreements regarding disaster prevention, safety and security, level of external penetration Supporting the next generation of challenges Supporting the next generation in education, culture and sports: Number of events Contributing to the global environment Taking on the challenge of realizing a decarbonized society Carbon neutral: Achieved in fiscal 2030 Effective use of resources Promote recycling: Terminal equipment waste recycling rate (※) 99% or more by FY2027 *Including thermal recycling (incineration) Reduce the burden on the natural environment Raise awareness of environmental issues and disseminate information: Examples of initiatives Realize well-being Respect human rights Human rights training attendance rate: 100% Promote DE&I and develop human resources Ratio of female managers: 22% by FY2027 Rate of DE&I training attendance: 100% Rate of DX training attendance: 100% Promote health management Rate of males taking parental leave: 80% by FY2027 Rate of paid leave taken: Maintain 80% or more by FY2027

* The deadline for quantitative promotion indicators without a fiscal year specified is the end of fiscal year 2024.

Sustainability Finance

J:COM aims to promote the resolution of social issues through its business activities, and through initiatives such as sustainability finance, will demonstrate to all stakeholders, including customers, business partners and local communities, the business activities aimed at realizing the Group's sustainability management activities, and will put these into practice.

Sustainability Linked Loans

In March 2025, we formulated the Sustainability Linked Loan Framework. One of our materialities is "Contribution to the global environment," and we are promoting waste recycling of customers' terminal devices, which are essential for providing services, and contributing to the creation of a circular society through the effective use of resources in our business activities. In addition, for the materiality of "Realizing well-being," we aim to realize a corporate culture in which all employees can fully demonstrate their capabilities, regardless of gender, by establishing systems and implementing training aimed at respecting diverse individuality and realizing diverse working styles. We believe that these efforts will contribute not only to business growth but also to the realization of a sustainable society, and so we have selected them as KPIs for this framework and set SPTs.

This framework consists of five elements: 1) selection of KPIs, 2) measurement of SPTs, 3) loan characteristics, 4) reporting, and 5) verification, and is formulated based on the LMA, LSTA, and APLMA Sustainability Linked Loan Principles 2023 and the Ministry of the Environment's Sustainability Linked Loan Guidelines 2024.
In addition, this framework has obtained a third-party opinion from Japan Credit Rating Agency, Ltd. (JCR), an independent external organization, regarding its conformity with the above principles and guidelines.

1. Select KPIs
The following indicators will be selected as KPIs for sustainability-linked loans issued/implemented based on this framework.

KPI	Applicable materiality
KPI①: Terminal equipment waste recycling rate	Contributing to the global environment
KPI②: Rate of men taking childcare leave	Achieving Well-Being

2. Measurement of SPTs
For Sustainability Linked Loans implemented based on this Framework, the following SPTs will be set as targets, and annual SPTs will be set separately to achieve these targets.

SPTs①	Achieve a terminal device waste recycling rate of 99% or more by fiscal 2027
SPTs②	"Rate of males taking childcare leave" to be 80% or more by fiscal 2027

3. Loan Characteristics
The interest rate will change depending on the achievement of the targets listed above. Specifically, the interest rate will be reduced if both SPTs① and SPTs② are achieved, as specified in the loan agreement.

4. Reporting
The progress of SPTs against KPIs, etc. will be disclosed to the loan lender (in the case of a syndicated loan, to the lender through the agent) once a year after the loan is executed and until redemption or repayment is completed.

5. Verification
We receive a verification report and assessment of our progress from an independent third party annually. We report the results of the verification report and assessment to the loan lender.

6. Expiration date and review
There is no expiration date for this framework, but it may be updated from time to time.
If this framework is updated, we plan to obtain a new third-party opinion.

Promotion Structure

Sustainability management strategies and plans, materiality assessments based on changes in the external environment and business domains, and promotion indicators are regularly reported and discussed at management meetings, and are being promoted under the commitment of top management.