Social

ESG Investment and Financing Policy

The J Trust Group conducts its investment and financing activities in compliance with the laws and regulations of each country in which it operates. In addition, in December 2024, the Group established the following policy regarding its approach to investment and financing in projects and sectors that may have environmental and social impacts.

＜Cross-Sector Investment and Financing Policy＞

The J Trust Group will not provide investment or financing for the following businesses, as they involve significant environmental and social risks or adverse impacts.

• Illegal activities or activities conducted for unlawful purposes
• Activities that are contrary to public order and morals
• Activities that violate the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
• Activities that adversely affect wetlands designated under the Ramsar Convention
• Activities that adversely affect UNESCO World Heritage Sites

＜Policy on Investment and Financing for Specific Sectors＞

In principle, the J Trust Group will not provide investment or financing for the following sectors, as they are considered to have a high potential to cause significant adverse environmental and social impacts.

1. Manufacture of inhumane weapons
   The J Trust Group will not provide investment or financing to businesses involved in the manufacture of inhumane weapons, including nuclear weapons, chemical weapons, biological weapons, cluster munitions, and anti-personnel mines.
2. Manufacture or handling of prohibited hazardous chemical substances
   The J Trust Group will not provide investment or financing to businesses involved in the manufacture, import, or use of hazardous chemical substances prohibited under occupational health and safety laws, including asbestos.
3. Manufacture, distribution, or use of internationally prohibited pesticides and herbicides
   The J Trust Group will not provide investment or financing to businesses engaged in the manufacture, use, import, or export of pesticides and herbicides prohibited under the Stockholm Convention.
4. Dynamite fishing
   The J Trust Group will not provide investment or financing to businesses engaged in dynamite fishing, the harvesting of aquatic animals and plants using explosives, which is prohibited under the Fisheries Resources Protection Act.

Investment and Financing in Green Bonds, Social Bonds and Other Sustainable Bonds

The J Trust Group, with JT Chinae Savings Bank at its core, actively invests in and finances green bonds, social bonds, and other sustainable bonds.

• Investment in a green bond issued by a hydrogen fuel cell power generation company in South Korea (2022)
• As concerns over rising carbon emissions continue to grow, interest in hydrogen energy has been increasing as a potential solution. The proceeds of the green bond issued by this company are used for capital investment in new solid oxide fuel cell facilities and for the procurement of raw materials for hydrogen fuel cells used in power generation. Through this investment, JT Chinae Savings Bank supports initiatives aimed at realizing an environmentally sustainable hydrogen society.

• Investment in a social bond issued by a regional bank in South Korea (2022)
• The funds raised by the regional bank are used to support financial services for SMEs, venture businesses, and social enterprises, as well as to provide livelihood support for vulnerable and low-income populations. Through its investment in the social bond, JT Chinae Savings Bank supports initiatives that contribute to the revitalization of local economies and the resolution of challenges faced by local communities.

• Investment in social bonds issued by multiple SMEs selected by the Korea SMEs and Startups Agency (three investments in 2022, 2023, and 2024)
• The funds raised by the issuers of the above social bonds are used to support SMEs in securing repayment funds upon the maturity of scale-up financing. By investing in such liquidity support projects, JT Chinae Savings Bank contributes to improvements in local communities, including the growth of SMEs and the creation of employment opportunities.

※All of the above bonds have been certified as ESG bonds by the Korea Exchange (KRX).

• Green Loans and Other Sustainable Lending
• J Trust Bank Indonesia provides financing for sustainable business activities in accordance with the guidelines issued by the Indonesian Financial Services Authority (OJK). Sustainable business activities refer to activities that prioritize environmentally responsible practices in their business processes and are eligible to receive credit from financial institutions such as banks.

• The OJK classifies green portfolios into the following 12 sectors:
• 1) Renewable energy
• 2) Energy efficiency
• 3) Pollution prevention and control
• 4) Sustainable management of natural resources and land use
• 5) Conservation of terrestrial and aquatic biodiversity
• 6) Environmentally friendly transportation
• 7) Sustainable water and wastewater management
• 8) Climate change adaptation
• 9) Products that reduce resource use and lower pollution
• 10) Environmentally friendly buildings that meet nationally, regionally, or internationally recognized standards or certifications
• 11) Business activities and/or other environmentally sustainable business activities
• 12) Business activities of micro, small, and medium-sized enterprises (MSMEs) and/or other activities

Outstanding Loan Balance:	2,680,237 million rupiah
Ratio of Green Portfolio to Total Credit Portfolio:	9.95%

• Investment in Solar Power Generation Projects
• J Trust invests in large-scale solar power generation projects (mega-solar projects) in order to promote the use of renewable energy and contribute to reducing environmental impact. Mega-solar projects accelerate the transition to a decarbonized society through large-scale solar power generation. Through investments in these projects via silent partnership (tokumei kumiai) contributions, J Trust promotes initiatives to address environmental challenges.

• Investment in a Large-Scale Solar Power Project in Mimasaka City, Okayama Prefecture (2015)
• The annual power generation in FY2024 amounted to approximately 39,374,700 kWh, which is equivalent to the annual electricity consumption of about 10,900 households and contributes to an annual reduction of approximately 12,300 tons of CO₂ emissions.
• 

• Investment in a Large-Scale Solar Power Project in Higashihiroshima City, Hiroshima Prefecture (2015)
• The annual power generation in FY2024 amounted to approximately 20,072,000 kWh, which is equivalent to the annual electricity consumption of about 5,500 households and contributes to an annual reduction of approximately 6,300 tons of CO₂ emissions.

※The number of households and CO₂ reduction figures are approximate estimates based on the Company’s calculation standards.

Implementation of Environmentally and Socially Responsible Deposit Products and Programs

J Trust Bank Indonesia has established environmentally and socially responsible deposit products and programs as part of its efforts to promote corporate sustainability.

• 1）Deposit Referral Save（Launched in May 2020）
• 
• Deposito Referral Save (a time deposit referral program) offers additional benefits to customers who refer J Trust Bank’s time deposit products and successfully lead to new deposits.
• This program also has social value. An amount equivalent to 0.10% per annum of the time deposit interest is contributed as a donation and used to support J Trust Bank’s CSR activities, including initiatives to improve the environment and society.

• [Major Support Activities]
• Donated personal protective equipment (PPE), food, and medical supplies to local governments and other organizations in support of COVID-19 response efforts.
• Supported COVID-19 vaccination centers serving remote and depopulated communities.
• Environmental support through mangrove planting (a total of 17,000 trees planted during 2023-2024).
• Planted 10,000 trees and 4,500 mangroves in 2025.

Results (December 2025)

Deposit Balance	IDR 74,160,000,000
Number of Customers	157
Donations	IDR 29,724,167　※Cumulative donations collected

• 2）Tabungan Green Savings（Launched in April 2024）
• 
• Tabungan Green Savings is a savings product designed to address climate change and promote environmental conservation. Customers can contribute to environmental protection by donating 0.5% of the annual interest earned on their savings to mangrove planting and other greening activities.

• [Main Support Activities]
• Restoration of coastal ecosystems through mangrove planting (500 trees planted in November 2024)
• Planting 2,000 mangrove trees in 2025
• Providing economic and welfare support to mangrove farmers

Results (December 2025)

Deposit Balance	IDR 79,813,859,453
Number of Customers	505
Donations	IDR 63,131,360　※Cumulative donations collected

• 3）Tabungan Blue Ocean Savings（Launched in December 2024）
• 
• Tabungan Blue Ocean Savings is a savings product that contributes to the conservation of river and marine environments. Customers can support environmental protection related to rivers and oceans by donating 0.5% of the annual interest earned on their deposits to environmental conservation organizations. In addition, J Trust Bank Indonesia contributes an additional 0.38%, further supporting environmental conservation efforts.

• [Main Support Activities]
• Activities aimed at improving environmental quality through various initiatives related to the conservation of rivers, oceans, and coastal areas.
• ・Recycling 39,095 kg of plastic waste through partner organizations

Results (December 2025)

Deposit Balance	IDR 28,971,117,427
Number of Customers	310
Donations	IDR 103,171,980 ※Cumulative donations collected

Basic Approach to Respect for Human Rights

The J Trust Group Behavioral Principles stipulate that the Group respects people—who are the foundation of its management—and aims to build an organization that values and leverages each individual’s uniqueness.

Our Group complies with the laws and social rules of the countries and regions in which we operate. At the same time, we support and respect the International Bill of Human Rights, an international standard on human rights.

In addition, based on the UN Guiding Principles on Business and Human Rights and the Children’s Rights and Business Principles, we promote initiatives to respect human rights throughout all aspects of our business activities.

Our Group will conduct its business activities with respect for human rights in accordance with the following policies.

◆	We prohibit all forms of discrimination, harassment, and inhumane treatment based on age, nationality, gender, race, beliefs, religion, disability, sexual orientation, or any other grounds.
◆	We prohibit all forms of forced labor and child labor.
◆	We respect the fundamental rights of our Group employees to freedom of association and collective bargaining.
◆	We do not allow unreasonable differences in treatment based on employment status and comply with the principle of equal pay for equal work.
◆	To ensure the health and safety of our Group employees, we pay wages that meet or exceed the minimum wage and comply with laws and regulations regarding working hours, holidays, and leave in the countries or regions where we operate, thereby preventing excessive working hours.

Local hiring policy

◆	The J Trust Group aims to coexist with local communities by actively promoting local hiring at each business location based on regional conditions, contributing to sustainable economic development through job creation and human resource development.

Initiatives for Employees

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The J Trust Group strives to create a workplace environment where each employee, with diverse backgrounds and values, can work with vitality and pursue career advancement. We respect each employee’s individuality and perspectives, and as part of our efforts to create an environment where employees can work in a healthy and sustainable manner over the long term, we implement optimal personnel placement and conduct aptitude assessments. In addition, we clearly define the type of talent we aim to develop and systematically implement education and training programs aligned with that vision, while also providing support for self-development so that each employee can take on and achieve higher goals.

Types of Training	Training Content
a.On-the-job training (OJT)	Training conducted through day-to-day work in the workplace
b.Level-based training	Training programs that classify employees by level and provide the knowledge, technical skills, and competencies required for each level, with the aim of developing and enhancing their capabilities.
c.Function-specific training	Training programs that provide the specialized knowledge, technical skills, and competencies required for each department or job function, with the aim of developing and enhancing capabilities.
d.Issue-specific training	Training programs covering essential knowledge for employees—such as compliance, internal controls, and information management—that require regular communication and reinforcement.
e.Other education and training programs deemed necessary by the company, as well as external training (including e-learning)

	2024
Total hours spent on employee capability development training	177 hours and 21 minutes
Average training hours per employee	3 hours and 3 minutes

◆

The J Trust Group places the highest priority on the health and safety of its employees and ensures thorough management to prevent excessive working hours. The standard prescribed working hours within our group are 8 hours per day, with 122 annual holidays (subject to change depending on the calendar). In addition, we comply with labor laws and regulations regarding working hours, as well as the Article 36 Agreement (a labor-management agreement that sets limits on overtime work). As a basic policy, overtime work is limited to 45 hours per month in principle, and up to a maximum of 80 hours per month only in unavoidable circumstances. Based on these policies, we implement specific measures such as follow-ups by the HR department to reduce overtime hours and regular monitoring of attendance and working hours, thereby promoting a work environment in which employees can work in a physically and mentally healthy manner.

Social Data

	FY2025 (Consolidated)
Ratio of Full-Time Employees	84.29%
Ratio of Non-Regular Employees (Contract Employees, Temporary Staff)	15.71%
Ratio of Female Employees	46.46%
Voluntary Turnover Rate of Full-Time Employees	12.13%
Employment Rate of Persons with Disabilities	0.61%

※As of the end of December 2025

Diversity Promotion Initiatives

• Promotion of Women’s Empowerment
• The J Trust Group recognizes that the active participation of women is essential for further enhancing corporate value, and that it is important to reflect diverse perspectives in management across various situations. Based on this view, we are promoting the appointment of women to managerial positions while fostering a workplace environment where women can proactively pursue their career development.
  
  The Group has established various policies related to childbirth, childcare, and caregiving, and is promoting their effective implementation. Specifically, in addition to encouraging the use of childcare leave and reduced working hours for childcare, as well as caregiving leave and reduced working hours for caregiving, we support smooth return to work and continuous career development through initiatives such as training programs upon reinstatement in each department.

• Managerial harassment training initiatives to ensure compliance
• The J Trust Group recognizes the importance of compliance and conducts training for managers several times a year in a planned manner to ensure the prevention of workplace harassment.
  
  This training aims to enhance the appropriate response capabilities, as well as the knowledge and judgment required of managers, and incorporates short-answer questions and case studies based on relevant laws, regulations, and internal policies.
  
  Through these initiatives, we are promoting the development of a workplace environment where all employees can work with peace of mind, while striving to enhance compliance awareness and strengthen our corporate governance framework.

• Promotion of active participation of foreign nationals and mid-career hires
• The J Trust Group ensures fair appointments based on a comprehensive evaluation of ability and aptitude, regardless of age, nationality, gender, or hiring background.
  
  The ratio of foreign employees at J Trust on a non-consolidated basis was 8.5% (4 out of 47 employees) as of the end of December 2025.
  
  We have established a basic policy of making appointments based on ability and aptitude regardless of personal attributes, and will continue to foster a workplace environment and corporate culture in which each employee can fully demonstrate their capabilities. In particular, as our Group has subsidiaries overseas, in addition to hiring in Japan, we actively recruit foreign nationals at our overseas group companies in countries such as South Korea, Indonesia, and Cambodia, and will continue to promote the securing and development of talent.

• Introduction of a post-retirement reemployment system
• To enhance organizational flexibility and strengthen the talent base by creating opportunities for post-retirement engagement, as well as to promote growth and the transfer of knowledge and expertise through the reemployment of experienced personnel, we have introduced a post-retirement reemployment system under which employees who have retired at the mandatory retirement age are rehired.
  
  Through this system, we leverage the experience and expertise cultivated over many years in our operations, while also promoting the development of younger employees and maintaining and strengthening on-site capabilities. Going forward, we will continue to enhance our human capital base to support sustainable corporate growth and strive to build a flexible organization that can adapt to changing times.

• Employment of persons with disabilities
• The J Trust Group is also committed to promoting the active participation of persons with disabilities in order to realize a workplace environment where diverse talent can fully demonstrate their abilities.
  
  We provide individualized consideration regarding workload and job responsibilities so that employees with disabilities can fully demonstrate their abilities in accordance with their specific needs and continue working with peace of mind. As part of these efforts, we may allow long-term remote work and treat a certain number of days of absence per month as paid leave.
  
  In addition, HR personnel continuously participate in seminars and other programs related to the employment of persons with disabilities, striving to deepen understanding and update their knowledge, thereby enhancing the acceptance framework and improving the workplace environment.

Social Contribution Activities

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The J Trust Group values its relationships with stakeholders, including customers, shareholders, employees, business partners, and local communities. In making management decisions, we take into consideration the impact on each of these stakeholders, while also being mindful of the global environment. By actively engaging in social contribution activities and encouraging each employee to fulfill their responsibilities as a member of society, we aim to build trust with our customers and local communities and to become a company trusted by society. Based on this philosophy, we contribute to regional revitalization, youth development, and financial education through cultural exchange with local communities and support for sports.

Key Focus Areas and Their Relationship to Business Activities

• ①Revitalization of Local Communities
• 
• The Group has established a framework to provide solutions to a wide range of business challenges—centered on diverse financial transactions, including financing and asset management in Indonesia for companies expanding overseas—and supports the business activities of such companies.
  
  In addition, J Trust Bank Indonesia supports the overseas expansion of clients of Japanese banks—such as establishing overseas bases and developing sales channels—as well as the securing of overseas human resources (including Indonesian nationals with specified skills). Through these efforts, we are working to address key regional challenges, such as revitalizing local economies and alleviating labor shortages.

(The photo shows the signing ceremony for the business alliance agreement between J Trust Bank Indonesia and Saikyo Bank (October 2023).)

• ②Financial Education
• 
• The Group regularly conducts financial education activities for a wide range of generations, from young people onward, in each country where it operates, leveraging the knowledge and expertise cultivated through its core financial business.
  
  Through these activities, participants acquire financial knowledge for the future, fostering a sense of responsibility for financial literacy that benefits those around them and contributes to culture and society.

（The photo shows a financial literacy sharing session conducted for students of Education First Cambodia (October 2024).）

Hosted financial literacy sharing sessions (Cambodia) J Trust Royal Bank held financial literacy sharing sessions in Siem Reap Province for two groups of students from two different organizations: Community Education Development Organization and This Life Cambodia. Through this participation, students not only develop strong financial management skills for the future, but also gain the ability to share this valuable knowledge with their families and local communities. In doing so, they contribute to fostering a culture of financial literacy and responsibility that benefits everyone around them. (November 2024)

Co-hosted the 2024 entrepreneurship development program initiative (Cambodia) J Trust Royal Bank and the Credit Guarantee Corporation of Cambodia (CGCC) co-hosted the 3rd CGCC Entrepreneurship Program Initiative (EPIC) of FY2024. EPIC is a long-term capacity development program for MSMEs in Cambodia, launched in January 2024, focusing on financial literacy, entrepreneurship, credit guarantees, and the effective and responsible use of guaranteed loans. The theme of this third EPIC series was ‘Effective Business Operations in the Digital Era for MSMEs,’ held at the Business Development Center. J Trust Royal Bank, in collaboration with CGCC, hosted this third EPIC series and delivered a session on ‘Loan Evaluation and Financial Solutions for SMEs’ to approximately 50 MSME entrepreneurs (around 65% of whom were women), as well as about 10 students from the AMT Scholarship Alumni. (December 2024)

※In FY2024, J Trust Royal Bank held five financial education programs, with a total of 168 participants.

＜Initiatives for Local Communities＞

	Support for ACT SAIKYO We have been supporting ACT SAIKYO, a specified non-profit organization (NPO), as a sponsor since June 2012. The organization’s name reflects its mission to stay ahead of the times while valuing communication with the local community. As part of its efforts to promote sports and community engagement, it regularly holds badminton classes.
	Participated as a sponsor in Indonesia’s first international women’s golf event J Trust Bank Indonesia and the J Trust Group participated as sponsors in the 2nd Simone Asia Pacific 2023, following the inaugural event, held at the Pondok Indah Golf Course in Jakarta, Indonesia. This tournament is an international women’s golf event held in Indonesia, bringing together 56 players from 16 countries—including Japan, South Korea, Indonesia, China, and Australia—under the auspices of the APAC Golf Association. It aims to enhance the abilities and skills of female golfers in the Asia-Pacific region, promote sports exchange and friendly relations among participating countries through golf, and foster the development and dissemination of a healthy sports culture. (December 2023)
	Disaster relief activities for victims in West Sumatra (Indonesia) As part of emergency support for the disaster that struck West Sumatra Province, J Trust Bank, in collaboration with the PT United Tractors Group and Komatsu Indonesia, provided assistance to communities affected by volcanic mudflows, flash floods, and landslides. The relief supplies provided by J Trust Bank included vitamins, school bags, blankets, baby diapers, and sanitary products. The Bank aims to continue providing support to local communities in times of natural disasters and other emergency situations.
	JTRB participated in a blood donation activity (Cambodia) Forty-four executives and employees of J Trust Royal Bank participated as blood donors in the Bank’s ‘Be A Hero’ campaign, contributing to support for children in need. The campaign was held at Kantha Bopha Children’s Hospital in Phnom Penh and the Battambang Blood Transfusion Center in commemoration of International Children’s Day and World Blood Donor Day. (May 2024)
	Organized a blood donation event (Indonesia) J Trust Bank Indonesia, in collaboration with its partner companies, held a blood donation drive to commemorate World Blood Donor Day 2024. Under the theme ‘Donate Blood for Humanity,’ the initiative aimed to raise awareness of the importance of blood donation, ensure an adequate blood supply to support community health, and foster a spirit of solidarity with others. The event was held over three days and was attended by more than 600 donors, including executives and employees. Participants were provided with vitamins and various souvenirs as a token of appreciation for their contribution. (July 2024)

＜Initiatives for Social Welfare＞

◆	The J Trust Group will continue to actively engage in support for the realization of normalization, as well as in assistance activities for socially vulnerable individuals, including single mothers, orphans, the homeless, and elderly people living alone.

	Support for Normalization (Japan) The Japan Blind Marathon Association (JBMA) works to promote blind marathon running (running by individuals with visual impairments), train guide runners, and strengthen athletes, thereby advancing the practice of normalization. J Trust continues to support the realization of normalization by supporting JBMA’s activities.
	Support for the elderly and other community members (South Korea) JT Chinae Savings Bank carried out the ‘A Very Warm Christmas Heart Box 2022 with JT Chinae Savings Bank’ initiative to support children from low-income households and elderly individuals living alone. Employees of JT Chinae Savings Bank voluntarily participated and donated approximately KRW 11 million, which was delivered to the Maehwa Comprehensive Social Welfare Center. The donations were used to prepare ‘Very Warm Heart Boxes’ for more than 260 children from vulnerable groups and elderly individuals living alone. The boxes included winter supplies such as padded jackets and shoes for children, as well as microfiber quilted pads and other cold-weather items for the elderly, all prepared by participating employees. This initiative is one of JT Chinae Savings Bank’s flagship social contribution activities conducted annually. Since its launch in 2015, and particularly since 2019, the bank has collaborated with the Maehwa Comprehensive Social Welfare Center in Gunpo City, Gyeonggi Province, continuing its support for low-income communities.
	Support for single mothers (South Korea) JT Chinae Savings Bank provided donation support to 40 single-mother and single-parent households affiliated with the welfare facility ‘Eranwon.’ Based on the results of a prior survey, the donations were used to deliver gift boxes containing essential items necessary for daily living to 40 low-income single-mother and single-parent households who had lost their livelihoods due to restructuring and other factors, thereby providing practical assistance. (September 2024)
	Participated as a sponsor in the ‘Smile Run Marathon’ (South Korea) At the ‘2024 Smile Run Marathon,’ a charity event supporting patients with facial deformities, held in the Yeouido Hangang Park area in Seoul and attended by more than 4,000 participants, over 100 executives, employees, and their family members from JT Chinae Savings Bank took part in the race. The Bank has continuously participated as a sponsor since the 2019 event, and for this year’s marathon, it also made a sponsorship donation to support surgical expenses for low-income patients suffering from facial deformities, oral cancer, and other related conditions. At the awards ceremony held on the same day, the Bank received the “Second Place Group Participation Award,” and the prize money was donated in addition to its existing sponsorship contribution. (September 2024)
	Organized excursion activities with children from orphanages (Indonesia) J Trust Bank Indonesia, as part of its support activities for children, invited children from the Daarul Rahman Orphanage to a fun field trip titled ‘A Fun Day with J Trust Bank.’ With the hope of supporting the healthy growth of the children, the Bank also made a donation to the Daarul Rahman Orphanage. The donation will be used to support the operation of the facility, including the purchase of daily necessities for the children. (August 2024)
	Donated educational materials to elementary and junior high school students (Cambodia) J Trust Royal Bank donated educational materials to underprivileged students at Tromung Chhroum Primary and Secondary School in Kampong Chhnang Province. The donation, contributed by the bank and its employees, included school supplies, backpacks, bookshelves, and reading materials, benefiting a total of 163 students and their school. (February 2024)