Review of MaterialityAmid the changing sustainability reporting landscape, including the recent successive release of the IFRS* Sustainability Disclosure Standards and the European Sustainability Disclosure Standards, companies are being called on to change their approach to sustainability and information disclosure as well as their concept of materiality, which forms the basis of such approach.Materiality refers to the identification and prioritization of social issues, risks, and opportunities that impact a company or an organization. It represents key issues on which a company or organization is placing a particular focus on.The LINTEC Group also identifies priority issues to be addressed to help create a sustainable society and determines key performance indicators (KPIs)* to monitor the progress of its efforts.associated KPIs to align them with the new medium-term business plan, “LSV 2030 – Stage 2.”* Key performance indicators (KPIs): KPIs are important indicators related to organizational strategies and are set to quantitatively measure progress toward targets.While the prevailing concept has traditionally been “single materiality,” which focuses solely on social and environmental sustainability issues that could greatly impact a company’s financial performance, the concept of “double materiality” is now emerging. Double materiality also takes into account how the company might affect society and the environment. Based on this new concept, companies are required to re-examine their materiality and make disclosures accordingly.Against this background, we have adopted the double materiality approach to review our materiality.With the external environment surrounding the group changing dramatically, we have decided to review our materiality and * IFRS: International Financial Reporting Standards14Special FeatureReviewing Materialityand KPIs
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