Universal Standards
This table can be scrolled sideways.
TOPIC | Disclosure | Location | ||
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102 General Disclosures | ||||
1 | Organizational profile | 1 | Name of the organization | Corporate Profile |
2 | Activities, brands, products, and services | Strength of NMF | ||
Disclosure Materials (Fnancial Information) |
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Portfolio Summary | ||||
3 | Location of headquarters | Corporate Profile(Profile and history) | ||
4 | Location of operations | Corporate Profile(Profile and history) | ||
5 | Ownership and legal form | Corporate Profile(Profile and history) | ||
6 | Markets served | Articles of Incorporation | ||
Portfolio Summary | ||||
7 | Scale of the organization | Corporate Profile(Director and Employee Information) | ||
Disclosure Materials (Fnancial Information) |
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Asset Management Company ESG Management |
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8 | Information on employees and other workers | Corporate Profile (Director and Employee Information) |
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Asset Management Company ESG Management |
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9 | Supply chain | Supplier Management | ||
Structure | ||||
10 | Significant changes to the organization and its supply chain | Not applicable | ||
11 | Precautionary Principle or approach | Policies and Management Structure | ||
Governance (Compliance) |
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Governance (Risk Management) |
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12 | External initiatives | International Initiatives and Certifications | ||
Signatory to Initiatives | ||||
13 | Membership of associations | International Initiatives and Certifications | ||
Asset Management Company Corporate Profile |
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2 | Strategy | 14 | Statement from senior decision-maker | Policies and Management Structure |
15 | Key impacts, risks, and opportunities | Policies and Management Structure | ||
ESG Materiality Identified by NMF | ||||
Climate Change | ||||
3 | Ethics and integrityv | 16 | Values, principles, standards, and norms of behavior | Policies and Management Structure |
Asset Management Company Corporate Philosophy |
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Nomura Real Estate Group NREG Code of Action |
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17 | Mechanisms for advice and concerns about ethics | Governance (Risk Management) |
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Asset Management Company ESG Management |
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4 | Governance | 18 | Governance structure | Governance |
Policies and Management Structure | ||||
19 | Delegating authority | Policies and Management Structure | ||
20 | Executive-level responsibility for economic, environmental, and social topics |
Policies and Management Structure | ||
21 | Consulting stakeholders on economic, environmental, and social topics |
Stakeholder Engagement | ||
Policies and Management Structure | ||||
22 | Composition of the highest governance body and its committees | Governance | ||
23 | Composition of the highest governance body and its committees | Governance | ||
24 | Nominating and selecting the highest governance body | Governance | ||
25 | Conflicts of interest | Governance (Compliance) |
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Capital and Major Unitholders | ||||
Structure | ||||
26 | Conflicts of interest | Policies and Management Structure | ||
27 | Collective knowledge of highest governance body | - | ||
28 | Evaluating the highest governance body’s performance | - | ||
29 | Identifying and managing economic, environmental, and social impacts |
Policies and Management Structure | ||
ESG Materiality Identified by NMF | ||||
30 | Effectiveness of risk management processes | Policies and Management Structure | ||
Governance (risk management) |
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31 | Review of economic, environmental,and social topics | Policies and Management Structure | ||
32 | Highest governance body’s role in sustainability reporting | Policies and Management Structure | ||
33 | Communicating critical concerns |
Policies and Management Structure Governance |
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34 | Nature and total number of critical concerns | - | ||
35 | Remuneration policies | Governance | ||
36 | Process for determining remuneration | Governance | ||
37 | Stakeholders’ involvement in remuneration | - | ||
38 | Annual total compensation ratio | - | ||
39 | Percentage increase in annual total compensation ratio | - | ||
5 | Stakeholder engagement | 40 | List of stakeholder groups | Stakeholder Engagement |
41 | Collective bargaining agreements | Not applicable as NMF does not have employees. | ||
Asset Management Company ESG Management (Creating Fair Work Environments with Meaningful Work) |
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42 | Identifying and selecting stakeholders | Stakeholder Engagement | ||
43 | Approach to stakeholder engagement | Stakeholder Engagement | ||
44 | Key topics and concerns raised | ESG Materiality Identified by NMF | ||
Stakeholder Engagement | ||||
6 | Reporting practice | 45 | Entities included in the consolidated financial statements | ESG Disclosure Policy and Reporting Framework |
46 | Defining report content and topic Boundaries | ESG Disclosure Policy and Reporting Framework | ||
47 | List of material topics | ESG Materiality Identified by NMF | ||
48 | Restatements of information | Not applicable | ||
49 | Changes in reporting | Not applicable | ||
50 | Reporting period | ESG Disclosure Policy and Reporting Framework | ||
51 | Date of most recent report | ESG Disclosure Policy and Reporting Framework | ||
52 | Reporting cycle | ESG Disclosure Policy and Reporting Framework | ||
53 | Contact point for questions regarding the report | ESG Disclosure Policy and Reporting Framework | ||
54 | Claims of reporting in accordance with the GRI Standards | ESG Disclosure Policy and Reporting Framework | ||
55 | GRI content index | GRI Standards | ||
56 | External assurance | - | ||
103 Management Approach | ||||
1 | General requirements for reporting the management approach |
1 | Explanation of the material topic and its Boundary | ESG Materiality Identified by NMF |
2 | The management approach and its components | ESG Materiality Identified by NMF | ||
International Initiatives and Certifications | ||||
Environmental Measures | ||||
Social Responsibility | ||||
Asset Management Company ESG Management |
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Governance | ||||
Securing an Investment Management Structure That Prioritizes Unitholders’ Interest | ||||
Stakeholder Engagement | ||||
3 | Evaluation of the management approach | Policies and Management Structure | ||
Governance |
Topic-specific Standards
This table can be scrolled sideways.
TOPIC | Disclosure | Location | ||
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200 Economic | ||||
201 | Economic Performance | 1 | Direct economic value generated and distributed | - |
2 | Financial implications and other risks and opportunities due to climate change |
Environmental Measures | ||
Green Portfolio | ||||
3 | Defined benefit plan obligations and other retirement plans | - | ||
4 | Financial assistance received from government | - | ||
202 | Market Presence | 1 | Ratios of standard entry level wage by gender compared to local minimum wage |
- |
2 | Proportion of senior management hired from the local community | - | ||
203 | Indirect Economic Impacts | 1 | Infrastructure investments and services supported | - |
2 | Significant indirect economic impacts | - | ||
204 | Procurement Practices | 1 | Proportion of spending on local suppliers | - |
205 | Anti-corruption | 1 | Operations assessed for risks related to corruption | - |
2 | Communication and training about anti-corruption policies and procedures | Governance (Compliance) |
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3 | Confirmed incidents of corruption and actions taken | - | ||
206 | Anti-competitive Behavior | 1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
- |
300 Environmental | ||||
301 | 原材料 | 1 | Materials used by weight or volume | Environmental Measures (Environmental Performance) |
2 | Recycled input materials used | - | ||
3 | Reclaimed products and their packaging materials | - | ||
302 | Energy | 1 | Energy consumption within the organization | Environmental Measures (Environmental Performance) |
2 | Energy consumption outside of the organization | - | ||
3 | Energy intensity | Environmental Measures (Environmental Performance) |
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4 | Reduction of energy consumption | Environmental Measures (Environmental Performance) |
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5 | Reductions in energy requirements of products and services | - | ||
303 | Water and Effluents | 1 | Water withdrawal by source | Environmental Measures (Environmental Performance) |
2 | Water sources significantly affected by withdrawal of water | - | ||
3 | Water recycled and reused | - | ||
304 | Biodiversity | 1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | - |
2 | Significant impacts of activities, products, and services on biodiversity | - | ||
3 | Habitats protected or restored | - | ||
4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - | ||
305 | Emissions | 1 | Direct (Scope 1) GHG emissions | Environmental Measures (Environmental Performance) |
2 | Indirect (Scope 2) GHG emissions | Environmental Measures (Environmental Performance) |
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3 | Other indirect (Scope 3) GHG emissions | Environmental Measures (Environmental Performance) |
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4 | GHG emissions intensity | Environmental Measures (Environmental Performance) |
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5 | Reduction of GHG emissions | Environmental Measures (Environmental Performance) |
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6 | Emissions of ozone-depleting substances (ODS) | - | ||
7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
- | ||
306 | Effluents and Waste | 1 | Water discharge by quality and destination | - |
2 | Waste by type and disposal method | Environmental Measures (Environmental Performance) |
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3 | Significant spills | - | ||
4 | Transport of hazardous waste | - | ||
5 | Water bodies affected by water discharges and/or runoff | - | ||
307 | Environmental Compliance | 1 | Non-compliance with environmental laws and regulations | - |
308 | Environmental Assessment | 1 | New suppliers that were screened using environmental criteria | - |
2 | Negative environmental impacts in the supply chain and actions taken | Supplier Management | ||
400 Social | ||||
401 | Employment | 1 | New employee hires and employee turnover | ESG Management (Human Capital) |
2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ESG Management (Creating Fair Work Environments with Meaningful Work) |
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3 | Parental leave | ESG Management (Promotion of Diversity) |
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402 | Labor/Management Relations | 1 | Minimum notice periods regarding operational changes | - |
403 | Occupational Health and Safety | 1 | Workers representation in formal joint management-worker health and safety committees | - |
2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities | ESG Management (Health and Safety of Employees) |
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3 | Workers with high incidence or high risk of diseases related to their occupation | - | ||
4 | Health and safety topics covered in formal agreements with trade unions | - | ||
404 | Training and Education | 1 | Average hours of training per year per employee | ESG Management (High Degree of Specialization) |
2 | Programs for upgrading employee skills and transition assistance programs | ESG Management (High Degree of Specialization) |
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3 | Percentage of employees receiving regular performance and career development reviews | ESG Management (High Degree of Specialization) |
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405 | Diversity and Equal Opportunity | 1 | Diversity of governance bodies and employees | Governance |
ESG Management (Promotion of Diversity) |
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2 | Ratio of basic salary and remuneration of women to men | - | ||
406 | Non-discrimination | 1 | Incidents of discrimination and corrective actions taken | - |
407 | Freedom of Association and Collective Bargaining | 1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | - |
408 | Child Labor | 1 | Operations and suppliers at significant risk for incidents of child labor | - |
409 | Forced or Compulsory Labor | 1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - |
410 | Security Practices | 1 | Security personnel trained in human rights policies or procedures | - |
411 | Rights of Indigenous Peoples | 1 | Incidents of violations involving rights of indigenous peoples | - |
412 | Incidents of violations involving rights of indigenous peoples | 1 | Operations that have been subject to human rights reviews or impact assessments | - |
2 | Employee training on human rights policies or procedures | ESG Management (High Degree of Specialization) |
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3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | - | ||
413 | Local Communities | 1 | Operations with local community engagement, impact assessments, and development programs | Social Responsibility |
2 | Operations with significant actual and potential negative impacts on local communities | - | ||
414 | Supplier Social Assessment | 1 | New suppliers that were screened using social criteria | - |
2 | Negative social impacts in the supply chain and actions taken | Supplier Management | ||
415 | Public Policy | 1 | Political contributions | - |
416 | Customer Health and Safety | 1 | Assessment of the health and safety impacts of product and service categories | - |
2 | Incidents of non-compliance concerning the health and safety impacts of products and services | - | ||
417 | Marketing and Labeling | 1 | Requirements for product and service information and labeling | - |
2 | Incidents of non-compliance concerning product and service information and labeling | - | ||
3 | Incidents of non-compliance concerning marketing communications | - | ||
418 | Customer Privacy | 1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - |
419 | Socioeconomic Compliance | 1 | Non-compliance with laws and regulations in the social and economic area | - |