Materiality (material issues)

》 Main Goals　》 Value Creation Process　
》 Materiality（Material Issues）　
》 ESG Data　
》 GRI Content Index　》 Outline of Activities
》 Website accessibility policy　
》 Health and productivity management
》 Initiatives for Achieving SDGs　》 TCFD　
》 Improvement of service quality
》 Annual Report(Integrated Report)

Considering stakeholder interests and social issues, as well as their impact on our business management, Artner has identified eight materiality topics that should be prioritized. Based on our understanding of the importance of the materiality topics we have identified, we are committed to engaging in effective management practices and business activities to resolve these issues.

Identification Process of Materiality

We determined our materiality topics through the following process:

■Step 1: Identify the issues
We analyzed potential materiality topics based on various international standards, ESG-related external evaluations, and requirements from society including stakeholders. Thirty-one topics were identified.

■Step 2: Prioritize the issues
The identified issues were assessed by conducting internal and external stakeholder surveys in terms of their expectation and requirement levels for Artner, and then prioritized by two criteria: “importance to stakeholders” and “importance to Artner.”

■Step 3: Validate and determine the material issues
Selected and prioritized issues were reviewed in the Sustainability Committee for validation to finalize Artner’s materiality topics.