Materiality and Identification Process

黑料视频's Materiality

The Sustainability Committee has identified 黑料视频's materiality and key issues from a sustainability perspective as follows.

黑料视频's Materiality and Key Focus Point

	黑料视频's Materiality	Key Focus Points
S	Contribute to the creation of a prosperous society through imaging solutions	Providing high-quality, highly reliable products, systems, and services based on the development and application of cutting-edge technologies Providing an Imaging Chain, which supports social infrastructure - Contributing to the improvement of the quality and safety of healthcare and welfare - Providing an imaging environment that contributes to the advancement of healthcare around the world - Contributing to the creation of safe and secure communities Ensuring product safety and user protection - Preventing product safety鈥搑elated accidents before they occur - Responding appropriately to product safety incidents
	Broadminded corporate culture that encourages free and creative activity	Respect different cultures and values Maximize the value of human resources Enhance employee engagement Promote health management Build and maintain a safe and secure work environment
	Respect human rights and diversity	Respect for the human rights of all persons involved in our business - Prohibit inappropriate labor (child labor, forced labor, bonded labor) - Prohibit all forms of discrimination and harassment
	Supply Chain Management	Build partnerships based on mutual prosperity Stable supply initiatives Promotion of sustainability initiatives throughout the supply chain - Initiatives related to labor, health and safety, environment, and ethics
E	Respond to Climate Change	Advanced environmental and energy management Provide products and systems that contribute to climate change action Reducing GHG emissions throughout the product life cycle Reducing our environmental impact in business activities
E	Supporting a Recycling-Oriented Society	Creating products that are friendly to people and the environment Shift to materials with less impact on the environment and human body Proper treatment and reduction of waste
G	Open and Fair Governance	Appropriate information disclosure Strengthen resilience Strengthen information security Enforce business ethics

KPIs and Targets Related to Materiality

Identification Process

From a sustainability perspective, the Company conducted a double materiality assessment in line with the implementation guidance published by EFRAG^*1 in order to identify sustainability matters that are important to the Company. Although the Company is not subject to CSRD^*2, this assessment was undertaken as part of its strategic sustainability management, based on its commitment to achieving long-term value creation and sustainable growth with due consideration to society and the environment. Based on the results of these analyses, the Company ultimately identified the materiality that it should address.

*1 EFRAG (European Financial Reporting Advisory Group)
*2 CSRD (Corporate Sustainability Reporting Directive)

STEP 1. Topic Identification

To gain an overall understanding of the Company鈥檚 business activities, we organized our value creation process, key activities, and relationships with stakeholders. Based on this analysis, we identified candidate topics that are considered highly relevant to the Company by referring to the following frameworks and initiatives:

ESRS^*3
SDGs
United Nations Global Compact Ten Principles
GRI Standards
TCFD / TNFD reports
ISSB^*4 / SSBJ^*5 etc.

*3 ESRS (European Sustainability Reporting Standards)
*4 ISSB (International Sustainability Standards Board)
*5 SSBJ (Sustainability Standards Board of Japan)

STEP 2. Identification of IROs (Impacts, Risks, and Opportunities)

Based on the requirements of ESRS and other relevant standards, and in accordance with the concept of double materiality, we identified Impacts, Risks, and Opportunities (IROs) related to ESG topics, including both the impacts of the Company鈥檚 business on society and the environment (impact materiality) and the risks and opportunities arising from the impacts of society and the environment on the Company鈥檚 business (financial materiality).

STEP 3. Evaluation of IROs

For the impacts, risks, and opportunities identified in Step 2, evaluation criteria were established from the perspective of double materiality, and assessments were conducted accordingly. In addition to internal discussions, the evaluation also incorporated the perspectives of external stakeholders.

STEP 4. Identification of Material Topics

Based on the evaluation results in Step 3, the results were mapped onto a matrix, and 19 topics were identified as material topics.

STEP 5. Materiality Identification

The identified material topics were reviewed in light of the Company鈥檚 fundamental sustainability policy, the 鈥満诹鲜悠� Group Principles of Conduct,鈥� and determined as the Company鈥檚 materiality. The materiality was deliberated by the Sustainability Committee, which operates under the Board of Directors, and subsequently approved by the Board of Directors. Going forward, the Sustainability Committee will continue to monitor progress using the PDCA cycle and review the consistency of the materiality on an annual basis. If revisions are deemed necessary, appropriate updates will be made and reported to the Board of Directors.
In addition, key focus points derived from the materiality analysis are utilized in the formulation of business risks. At the same time, based on newly identified or revised critical risks discussed by the Sustainability Committee, additions or revisions to the materiality are considered as necessary. In this way, materiality is closely linked with enterprise risk management (ERM) across the Company.