SASB Reference Table: Sustainability: The Norinchukin Bank

SASB Reference Table

The Sustainability Accounting Standards Board (SASB) is an independent standards-setting organization that promotes the disclosure of important sustainability-related information to meet the needs of investors. The following table refers to Commercial Bank standards as defined by the Sustainable Industry Classification System (SICS) and shows where each topic is reported.

Prepared: November 2025

Topic	Metric	Code	Reporting location
Data Security	(1) Number of data breaches, (2) percentage that are personal data breaches, (3) number of account holders affected	FN-CB-230a.1	-
Data Security	Description of approach to identifying and addressing data security risks	FN-CB-230a.2	Annual Report 2025 Key Contents：P87-88 Annual Report 2025 Appendix/Corporate Data：P66
Financial Inclusion & Capacity Building	(1) Number and (2) amount of loans outstanding that qualify for programmes designed to promote small business and community development	FN-CB-240a.1	Annual Report 2025 Appendix/Corporate Data：P43
	(1) Number and (2) amount of past due and nonaccrual loans or loans subject to forbearance that qualify for programmes designed to promote small business and community development	FN-CB-240a.2	-
	Number of no-cost retail checking accounts provided to previously unbanked or underbanked customers	FN-CB-240a.3	-
	Number of participants in financial literacy initiatives for unbanked, underbanked, or underserved customers	FN-CB-240a.4	-
Incorporation of Environmental, Social, and Governance Factors in Credit Analysis	Description of approach to incorporation of environmental, social and governance (ESG) factors in credit analysis	FN-CB-410a.2	Web: Sustainability > Sustainability Management > Sustainable Finance
Financed Emissions	Absolute gross financed emissions, disaggregated by (1) Scope 1, (2) Scope 2 and (3) Scope 3	FN-CB-410b.1	Climate & Nature Report 2025：P84-86
	Gross exposure for each industry by asset class	FN-CB-410b.2	Climate & Nature Report 2025：P84-86
	Percentage of gross exposure included in the financed emissions calculation	FN-CB-410b.3	Climate & Nature Report 2025：P84-86
	Description of the methodology used to calculate financed emissions	FN-CB-410b.4	Climate & Nature Report 2025：P84-87
Business Ethics	Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti competitive behaviour, market manipulation, malpractice, or other related financial industry laws or regulations	FN-CB-510a.1	-
Business Ethics	Description of whistleblower policies and procedures	FN-CB-510a.2	Annual Report 2025 Appendix / Corporate Data：P18, P23-29
Systemic Risk Management	Systemically Important Bank (G SIB) score, by category	FN-CB-550a.1	Annual Report 2025 Appendix / Corporate Data：P186
Systemic Risk Management	Description of approach to integrate results of mandatory and voluntary stress tests into capital adequacy planning, long term corporate strategy, and other business activities	FN-CB-550a.2	Annual Report 2025 Appendix / Corporate Data：P36-38

Activity Metric	Code	Reporting location
(1) Number and (2) value of checking and savings accounts by segment: (a) personal and (b) small business	FN-CB-000.A	-
Number and (2) value of loans by segment: (a) personal, (b) small business, and (c) corporate	FN-CB-000.B	-