GRI STANDARDS Content Index

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Statement of use	Mitsubishi Estate Logistics REIT Investment Corporation has reported in accordance with the GRI Standards for the period 1/April/2023 to 31/March/2024
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	None

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GRI STANDARD / OTHER SOURCE	DISCLOSURE		LOCATION
GRI STANDARD / OTHER SOURCE	DISCLOSURE		LOCATION	URL REASON OF OMISSION / EXPLANATION
General disclosures
GRI 2: General Disclosures 2021	2-1	Organizational details	About Us	Overview/History/Directors
	2-2	Entities included in the organization's sustainability reporting	About Us Library	Overview/History/Directors Sustainability Report
	2-3	Reporting period, frequency and contact point	Library	Sustainability Report
	2-4	Restatements of information	Environmental Initiatives(E)	There is no corresponding place.
	2-5	External assurance	Environmental Initiatives(E)	Environmental Policy and Goals Environmental performance data is given assurance by a third party
	2-6	Activities, value chain and other business relationships	Portfolio IR Library	Portfolio List Semi-Annual Report
	2-7	Employees	Efforts for Society and Employees(S)	Diversity Promotion MEL has no employees and outsources all asset management operations to the asset management company(MJIA), so we disclose theemployees of the asset management company here
	2-8	Workers who are not employees	Efforts for Society and Employees(S)	Diversity Promotion
	2-9	Governance structure and composition	Governance Initiatives(G) Sustainability policy/promotion system About Us	Corporate Governance Sustainability Promotion Structure
	2-10	Nomination and selection of the highest governance body	About Us	There is no translation for articles of incorporation of MEL
	2-11	Chair of the highest governance body	About Us	There is no translation for articles of incorporation of MEL
	2-12	Role of the highest governance body in overseeing the management of impacts	Sustainability policy/promotion system Governance Initiatives(G)	Stakeholder Engagement Sustainability Policy Sustainability Promotion Structure Materiality Risk Management
	2-13	Delegation of responsibility for managing impacts	Sustainability policy/promotion system	Sustainability Promotion Structure
	2-14	Role of the highest governance body in sustainability reporting	Sustainability policy/promotion system	Sustainability Promotion Structure
	2-15	Conflicts of interest	Governance Initiatives(G)	Corporate Governance
	2-16	Communication of critical concerns	Sustainability policy/promotion system Governance Initiatives(G)	Sustainability Promotion Structure Corporate Governance No critical concerns reported during the reporting period
	2-17	Collective knowledge of the highest governance body	Sustainability policy/promotion system	Sustainability Promotion Structure
	2-18	Evaluation of the performance of the highest governance body	Governance Initiatives(G)	Risk Management
	2-19	Remuneration policies	Governance Initiatives(G) IR Library	Corporate Governance Semi-Annual Report
	2-20	Process to determine remuneration	Governance Initiatives(G) IR Library	Corporate Governance Semi-Annual Report
	2-21	Annual total compensation ratio	-	Information unavailable: As MEL has no employees,it is impossible to calculate the ratio of annual total compensation. It is not available such information of MJIA at this time.
	2-22	Statement on sustainable development strategy	Sustainability policy/promotion system	Top Message
	2-23	Policy commitments	Governance Initiatives(G)	Risk Management Compliance Corporate Governance
	2-24	Embedding policy commitments	Sustainability policy/promotion system	Sustainability Promotion Structure
	2-25	Processes to remediate negative impacts	Governance Initiatives(G)	Compliance
	2-26	Mechanisms for seeking advice and raising concerns	Governance Initiatives(G)	Compliance
	2-27	Compliance with laws and regulations	-	No incidents reported during the reporting period
	2-28	Membership associations	MJIA HP＞Company Information	Company Overview (MJIA HP)
	2-29	Approach to stakeholder engagement	Sustainability policy/promotion system Efforts for Society and Employees(S)	Stakeholder Engagement Investor Relations Initiatives
	2-30	Collective bargaining agreements	-	It is not applicable because MJIA does not have any employees. All employees except managerial positions of MJIA are covered under a collective bargaining agreement.
Material topics
GRI 3: Material Topics 2021	3-1	Process to determine material topics	Sustainability Promotion Structure	Materiality
GRI 3: Material Topics 2021	3-2	List of material topics	Sustainability Promotion Structure	Materiality
Energy
GRI 3: Material Topics 2021	3-3	Management of material topics	Environmental Initiatives(E)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 302: Energy 2016	302-1	Energy consumption within the organization	Environmental Initiatives(E)	Environmental Policy and Goals
	302-2	Energy consumption outside of the organization	Environmental Initiatives(E)	Environmental Policy and Goals
	302-3	Energy intensity	Environmental Initiatives(E)	Environmental Policy and Goals Includes all types of energy (electricity, fuel or district heating and cooling) used in the logistics properties of MEL
	302-4	Reduction of energy consumption	Environmental Initiatives(E)	Environmental Policy and Goals
	302-5	Reductions in energy requirements of products and services	Environmental Initiatives(E)	Contributions to the Environment through Our Portfolio
Water and effluents
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 303: Water and Effluents 2018	303-2	Management of water discharge-related impacts	-	Not applicable: The wastewater discharged from all of our properties does not exceed the general wastewater standards set by the government and the local government.
	303-3	Water withdrawal	Environmental Initiatives(E)	Environmental Policy and Goals
	303-5	Water consumption	Environmental Initiatives(E)	Environmental Policy and Goals
Emissions
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions	Environmental Initiatives(E)	Environmental Policy and Goals Climate Change Initiatives The calculations include only CO2
	305-2	Energy indirect (Scope 2) GHG emissions	Environmental Initiatives(E)	Environmental Policy and Goals Climate Change Initiatives The calculations include only CO2
	305-3	Other indirect (Scope 3) GHG emissions	Environmental Initiatives(E)	Environmental Policy and Goals Climate Change Initiatives The calculations include only CO2
	305-4	GHG emissions intensity	Environmental Initiatives(E)	Environmental Policy and Goals The calculations include only CO2
	305-5	Reduction of GHG emissions	Environmental Initiatives(E)	Environmental Policy and Goals
Waste
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 306: Waste 2020	306-2	Management of significant waste-related impacts	Environmental Initiatives(E)	Contributions to the Environment through Our Portfolio
	306-3	Waste generated	Environmental Initiatives(E)	Environmental Policy and Goals
	306-5	Waste directed to disposal	Environmental Initiatives(E)	Environmental Policy and Goals
Employment
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	Efforts for Society and Employees(S)	Diversity Promotion
GRI 401: Employment 2016	401-3	Parental leave	Efforts for Society and Employees(S)	Diversity Promotion
Occupational health and safety
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	Efforts for Society and Employees(S)	A rewarding and engaging work environment
	403-3	Occupational health services	Efforts for Society and Employees(S)	A rewarding and engaging work environment
	403-6	Promotion of worker health	Efforts for Society and Employees(S)	A rewarding and engaging work environment
	403-8	Workers covered by an occupational health and safety management system	Efforts for Society and Employees(S)	Diversity Promotion
	403-9	Work-related injuries	Efforts for Society and Employees(S)	A rewarding and engaging work environment
	403-10	Work-related ill health	-	No incidents reported during the reporting period
Training and education
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 404: Training and Education 2016	404-1	Average hours of training per year per employee	Efforts for Society and Employees(S)	Human Resource Development
	404-2	Programs for upgrading employee skills and transition assistance programs	Efforts for Society and Employees(S)	Human Resource Development
	404-3	Percentage of employees receiving regular performance and career development reviews	Efforts for Society and Employees(S)	Diversity Promotion Conduct Management by Objectives (MBO) system for all employees
Diversity and equal opportunity
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 405: Diversity and Equal Opportunity 2016	405-1	Diversity of governance bodies and employees	Efforts for Society and Employees(S)	Diversity Promotion
GRI 405: Diversity and Equal Opportunity 2016	405-2	Ratio of basic salary and remuneration of women to men	Efforts for Society and Employees(S)	There is no gender difference
Local communities
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Efforts for Society and Employees(S)	Contributions to Local Communities
Supplier social assessment
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	Sustainability policy/promotion system	Sustainability Promotion Structure
GRI 414: Supplier Social Assessment 2016	414-2	Negative social impacts in the supply chain and actions taken	-	No incidents reported during the reporting period
Customer privacy
GRI 3: Material Topics 2021	3-3	Management of material topics	Sustainability policy/promotion system Governance Initiatives(G)	Materiality Sustainability Promotion Structure Compliance Risk Management Structure
GRI 418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	-	No incidents reported during the reporting period