Launch of 'Free Materiality Diagnosis Service' Based on GPIF's Latest Evaluation Perspectives

Social Impact Research Inc. (Headquarters: Shinjuku-ku, Tokyo; Representative Partner: Taku Kumazawa) has launched a 'Free Materiality Diagnosis Service' for listed companies, based on the latest trends in 'Excellent Sustainability Disclosure from a Materiality Perspective' published by the Government Pension Investment Fund (GPIF).

This service provides a simple diagnosis of integrated reports and sustainability-related disclosures from the perspectives of materiality focus, the connection between non-financial and financial aspects, and the translatability into corporate value, offering insights for strengthening investor dialogue.

In March 2026, GPIF published materials on 'Excellent Sustainability Disclosure from a Materiality Perspective.' These materials suggest that useful disclosure for investors is not merely about the volume of information, but about clearly identifying key issues directly linked to corporate value, showing the connectivity between financial and non-financials, and establishing quantitative KPIs.

On the other hand, while many companies have substantial sustainability initiatives, there is still room for improvement in areas such as: 'Which materiality is most important?' 'How do these efforts link to financials and corporate value?' 'How should this be translated and presented to investors?'

### About SIR's Free Diagnosis Service In response to these challenges, Social Impact Research has launched the 'Free Materiality Diagnosis Service' based on GPIF's latest evaluation perspectives.

This service provides a simple diagnosis based on each company's integrated reports, securities reports, sustainability reports, etc., mainly from the following perspectives: - Is materiality narrowed down in a way that is understandable to investors? - Is non-financial information visibly connected to financial KPIs and corporate value? - Do governance, strategy, and KPIs form a coherent story? - Where are the strengths, interesting points, and areas for improvement in the disclosure?