3 Assess Priority (the Company’s Impact on Society and 1 Identify Sustainability Issues and Conduct Impact StudyThis step began with four distinct analytical approaches: value chain analysis, stakeholder analysis, megatrend analysis, and business and management analysis. Through these analyses, we identified 209 sustainability-related issues from a broad range of perspectives.To contribute to the realization of a sustainable society, the LINTEC Group has identified a set of material issues that it prioritizes and addresses. We have also established KPIs for each issue and are monitoring the progress of our related initiatives. Most recently, in formulating LSV 2030-Stage 2, we revised our material issues and KPIs based on changes in the external environment surrounding the LINTEC Group, thereby updating our overall strategy.Note: For more details on material issues, see pages 20–21. Review of Material IssuesIn recent years, companies have moved from the conventional approach of single materiality, which focuses solely on sustainability issues that have a financial impact on a company, toward the broader concept of double materiality. This approach considers both how environmental and social factors affect corporate finances and the impact of corporate activities on society and the environment. In revising the LINTEC Group’s material issues, we adopted this double materiality framework. Process of Identifying Material IssuesWe carried out the identification of material issues in four key steps: 1 identify sustainability issues and conduct impact study, 2 organize and consolidate the issues, 3 assess priority (the Company’s impact on society and the environment and the impact of sustainability issues on the Company’s finances), and 4 identify and finalize material issues.2 Organize and Consolidate the IssuesThe issues extracted through analyses conducted from four independent perspectives included some that overlapped or had similar meanings. We therefore organized and consoli-dated the 209 identified items, distilling them into 35 themes to clarify and bring greater focus to the sustainability issues.We analyzed impacts across the entire value chain for each business segment, from raw material procurement to sales, usage, and final disposal and recycling, to extract critical sustainability issues.Value chain analysisWe considered the concerns, expectations, and interests of key stakeholders, including employees, customers, business partners, shareholders and investors, the economy, and society at large to identify relevant issues.We examined global trends such as climate change, biodiversity loss, demographic shifts, resource and energy issues, and technological change. This helped us identify issues based on LINTEC’s social role and how these trends may impact our businesses.We extracted challenges by analyzing internal sources such as our corporate motto and management philosophy, messages from top management, codes of conduct, various policies, LSV 2030, and financial results presentation materials.Stakeholder analysisMegatrend analysisBusiness and management analysisIn setting the final material issues, we evaluated the importance of the 35 consolidated sustainability issues from two perspectives: the impact the Company has on society and the environment and the impact of sustainability issues on financial performance. First, for the assessment of the impact the Company has on society and the environment, we gauged the degree of impact by examining the scale of the impact and the likelihood of its occurrence. Next, for the impact of sustainability issues on financial performance, we assessed the magnitude of the impact from two perspectives: risk (the financial impact if no measures are taken to address the issue) and business opportunity (the contribution to earnings if the issue is proactively addressed).the Environment and the Impact of Sustainability Issues on the Company’s Finances)4 Identify and Finalize Material IssuesAmong the sustainability issues evaluated as having high importance in either the assessment of the impact the Company has on society and the environment or the assessment of the impact of sustainability issues on financial performance, those with high relevance were organized and grouped into five material issues, thereby completing the finalization process.47 Material Issues
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