NOMURA REAL ESTATE MASTER FUND, INC.

TSE code :3462

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GRI Standards

GRI Standards

Universal Standards

TOPIC Disclosure Location
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)
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)
Asset Management Company
(ESG Management)
8 Information on employees and other workers Corporate Profile
(Director and Employee Information)
Asset Management Company
(ESG Management)
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)
Governance
(Risk Management)
12 External initiatives International Initiatives and Certifications
13 Membership of associations International Initiatives and Certifications
Asset Management Company
(Corporate Profile)
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
3 Ethics and integrityv 16 Values, principles, standards, and norms of behavior Policies and Management Structure
Asset Management Company
(Corporate Philosophy)
Nomura Real Estate Group
(NREG Code of Action)
17 Mechanisms for advice and concerns about ethics Governance
(Risk Management)
Asset Management Company
(ESG Management)
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)
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 -
31 Review of economic, environmental,
and social topics
Policies and Management Structure
32 Highest governance body’s role in sustainability reporting -
33 Communicating critical concerns Policies and Management Structure
Governance
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)
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)
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

Location Disclosure Location
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
International Initiatives and Certifications
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)
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 Materials 1 Materials used by weight or volume -
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)
4 Reduction of energy consumption Environmental Measures
(Environmental Performance)
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)
3 Other indirect (Scope 3) GHG emissions -
4 GHG emissions intensity Environmental Measures
(Environmental Performance)
5 Reduction of GHG emissions Environmental Measures
(Environmental Performance)
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)
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)
3 Parental leave ESG Management
(Promotion of Diversity)
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)
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)
3 Percentage of employees receiving regular performance and career development reviews -
405 Diversity and Equal Opportunity 1 Diversity of governance bodies and employees Governance
ESG Management
(Promotion of Diversity)
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)
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 -
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