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Sustainability ESG+SDGs

MATERIALITY

VISION SLOGAN

Vision for the future,
created with diverse societies as members of the planet

To fulfill our mission of “solving social issues through the power of information and communications and creating a sustainable future,”
Vision Inc. has identified the material issues that should be addressed as priorities through its business activities.
Through repeated discussions from both the perspective of society’s needs and expectations
and that of the Company’s sustainable growth and enhancement of corporate value,
we have organized these issues into the following integrated framework.

Core Overarching Concept

Co-creative Growth IssuesCo-Creative Growth Issues

Fundamental Activities
(ESG)ESG Foundations Supporting
Our Business

  • Environmental ValueEnvironmental Value

  • Human Capital ManagementHuman Resource

  • GovernanceGovernance

Value CreationContributing to Society through
Our Business

  • Social Value CreationSocial Value Creation

By steadily strengthening our foundations, we will accelerate the creation of social value through our business activities.

Evaluation and
Improvement

Initiative
Outcomes

Overall KPI

Sustainable Enhancement
of Corporate Value(Maintaining and Improving ROE)

Directly Connecting Business with Social Issues VISION’s Three Distinctive Approaches

The material issues we have identified are more than just slogans.
By combining the strengths of our core information and communications services
with the capabilities of our people, we have created a distinctive approach
that enables us to pursue corporate growth and contribute to society at the same time.

APPROACH 01

External Recognition of Our Initiatives

  • Materiality Framework Integrated with KPIs

    Rather than simply identifying materiality themes, we fully integrate “Materiality × KPIs × 2030 Targets” and manage them with the same level of rigor as our business targets.

  • CDP Supplier Engagement: A Score (Highest Rating)

    Our substantive efforts to reduce greenhouse gas emissions across the entire supply chain were recognized with the highest rating of A, and we were named a “Supplier Engagement Leader.”

APPROACH 02

A Distinctive Approach to Human Capital Investment That Enables Diverse Individuals to Thrive

  • Career Design Office + Talent Management System

    The Career Design Office supports employees in shaping their careers and has handled numerous consultations over its three and a half years of operation. Working in conjunction with the talent management system, it steadily promotes data-driven shifts toward new skills and roles.

  • Vision Kids Nursery + Employment of Persons with Disabilities

    We operate our own nursery to support employees through childbirth and childcare. By combining this with the employment of persons with disabilities, we have developed a distinctive model that promotes both a supportive working environment for employees raising children and greater inclusion of diversity (D&I).

APPROACH 03

Value Creation That Enriches Society
through the Growth of Our Core Business

  • Regional Revitalization × Tourism Social Media Promotion

    By harnessing the power of information and communications and tourism, we attract visitors to appealing regions across Japan. We support local governments with social media promotion and develop tourism services for international visitors to Japan. By directing inbound demand toward regional areas, we contribute to the sustainable revitalization of local economies.

  • Medical Support through GLOBAL WiFi® Sales

    We have established a mechanism through which a portion of business sales is donated to Japan Heart, a certified nonprofit organization that provides medical support. This creates a sustainable cycle of social contribution in which the growth of our business leads to support for more lives.

Restructuring and Evolving Our Materiality
to Reflect Current Conditions

In response to rapid changes in the business environment,
the Vision Group conducted a fundamental review of the materiality framework established three years ago.
The restructuring has two main objectives, as outlined below.

  • REVIEW POINT 01

    Responding to Emerging Societal Expectations

    We have restructured our environmental themes with a view toward SBTi-aligned targets for a decarbonized society, while also elevating themes related to Human Capital Management, which has become an increasingly important societal expectation, as higher-priority issues.

  • REVIEW POINT 02

    Strengthening Implementation and Disclosure

    We have reviewed abstract themes and rebuilt the framework to strengthen both implementation—by enabling progress to be tracked through KPIs—and disclosure—by enabling transparent communication with stakeholders.

Materiality Identification Process

STEP 01 Review of Current Materiality
  • Confirm alignment between the existing materiality and current business and management issues
  • Assess the effectiveness of each theme, the feasibility of tracking progress, and its linkage to information disclosure
  • Identify and organize issues that require review
STEP 02 Identifying Issues from Key Departments
  • Conduct interviews with the heads of key business units and departments to identify issues and important themes from the front lines
  • Incorporate both practical frontline perspectives and the viewpoints of those responsible for the business into the process
  • Gather specific issues that reflect the characteristics of our business
STEP 03 Review of Alignment with Materiality and Business Value
  • Evaluate the identified themes from both the perspective of their importance to society and their relevance to the Company’s business value
  • Conduct discussions among all members to determine priorities and consolidate and organize the themes
  • Establish candidate materiality themes and proposed KPIs for measuring progress toward their achievement
STEP 04 Objective Review by External Experts
  • Conduct a review incorporating insights from external experts, including IR consultants and Audit and Supervisory Board Members
  • Objectively refine the proposed themes from the perspectives of disclosure appropriateness, investor expectations, and governance
  • Enhance the accuracy and credibility of the final candidates by incorporating objective external perspectives
STEP 05 Internal Approval and Final Confirmation
  • The Sustainability Committee thoroughly reviews and approves the process and proposed materiality themes
  • The results are then reported to the Board of Directors and finalized as company-wide material issues
  • Ensure both an internal implementation structure and management oversight through governance

Evaluation and Identification of Material Issues

To achieve both Social Value Creation through our business activities and sustainable growth,
we prioritize the issues we have identified. This matrix evaluates and visualizes the importance of each issue
based on two axes: its impact on society and stakeholders (external expectations), and its impact on our business and management.
The results of this evaluation are used to inform our management strategies and initiatives under the rigorous discussion
and oversight of the Sustainability Committee and the Board of Directors.

  • Environmental Value (E)
  • Human Capital Management (S)
  • Governance (G)

SOCIAL PRIORITY ZONE Strong Societal Expectations / Continuous Monitoring

MATERIALITY ZONE Priority Disclosure and Implementation Zone

  • Decarbonization External Expectations: Highest /
    Business Impact: High
  • Scope 3 Emissions Management CDP-A Score Response /
    Disclosure Requirements
  • Human Capital Management Management Involvement: Highest /
    Four KPI Pillars
  • Regional Revitalization through Inbound Tourism High Relevance to Value Creation
    and Core Business
  • Electronic Contracts Linked to Business KPIs /
    Moderate Social Impact
  • Employment Support Contribution to Social Issues /
    Medium-Scale Business Impact

MONITORING ZONE Ongoing Management Items /
Medium-Term Materiality Assessment

  • Information Security ISO 27001 Certification / Foundational Requirement

BUSINESS-LED ZONE Value Creation through Business Activities

External Expectations + Disclosure Requirements + Contribution to Solving Social Issues Impact on Society and Stakeholders

Impact on Business and Management (Business Impact + Economic Relevance + Alignment with Existing KPIs + Contribution to Competitiveness)

Details of the Evaluation Criteria for Each Theme (External Expectations, Business Impact, etc.)
Approach to
Positioning /
Rationale for the
Placement of Each Theme 		A Strength of External Expectations Need to respond to international frameworks such as CDP, SBTi, and TCFD, as well as investor ESG assessment criteria B Impact
on Business Degree of direct impact on the business portfolio, earnings, and cost structure 		C Level of Disclosure Requirements Extent to which disclosure is explicitly required under securities reports, the Tokyo Stock Exchange Corporate Governance Code, and various guidelines D Management Involvement and Alignment with Existing KPIs Frequency of discussion by the Board of Directors and Sustainability Committee / Linkage with existing management KPIs E Future Potential and Contribution to Competitiveness Potential to contribute to medium- to long-term competitive advantage and Social Value Creation
Decarbonization Highest level of international framework requirements and a top-priority issue across all industries ◎○◎○○
Scope 3 Emissions Management Response to CDP Supplier Engagement A Score and increasing disclosure requirements ◎○◎○○
Human Capital Management Highest level of management involvement, with KPIs established across four themes ○◎○◎◎
Regional Revitalization through Inbound Tourism A core area for value creation and expansion of the business portfolio ○◎△○◎
Electronic Contracts Directly linked to the business KPI of a 95% electronic contract rate, while also generating environmental benefits △◎△○○
Information Security ISO 27001 certified and continuously managed as a foundational requirement ○○◎◎△
Employment Support Clear contribution to addressing social issues, with a medium-scale business impact ○△△○○
  • Environmental Value (E)
  • Human Capital Management (S)
  • Governance (G)

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