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

心地よく心を動かすサービスの提供と企業価値の向上暮らしのデジタルイノベーションデジタル利用の拡大：MY J:COMアプリDL数（累計）未病・予防分野での食、運動などのサービスをデジタルデバイスを活用して提供：MY J:COMアプリからの登録者数（累計）豊かなエンタテインメントの提供様々な人の価値観に寄り添ったコンテンツやサービスのシームレスな提供：TV・VODをシームレスで視聴可能なデバイスの提供数（累計）お客さまに対する責任サービスの安定提供率：99.99% 安心安全で持続可能な地域社会への貢献地域社会との共創地域の課題を解決するための事業創出と推進：取り組み事例とBtoC.B.G領域における推進、デジタル推進委員率安心安全な街づくり防災・減災・防犯コンテンツの発信や取り組み等を通じて地域の安心安全に寄与する：デジタル配信コンテンツ事例、防犯カメラ設置数、防災・安心安全に関する協定数、社外浸透度次世代のチャレンジ支援次世代への教育・文化・スポーツ支援：開催数地球環境への貢献脱炭素社会の実現への挑戦カーボンニュートラル：2030年度達成資源の有効活用リサイクルの推進：端末機器の廃棄物リサイクル率(※)2027年度 99%以上 ※サーマルリサイクル（焼却）含む自然環境負荷の低減環境問題に対する啓発活動や情報発信：取組み事例ウェルビーイングの実現人権の尊重人権研修受講率：100% DE＆Iの推進と人財の育成女性管理職比率：2027年度 22％ DE&I研修受講率：100% DX研修受講率：100% 健康経営の推進男性育休取得率：2027年度 80% 有給休暇取得率：2027年度 80%以上維持

* 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.