P.26 Sustainability Management

26 Sustainability Management WILLs Inc. upholds "MAXIMIZE CORPORATE VALUE" as its management philosophy. We conduct business activities centered on connecting companies with stakeholders. We aim for sustainable social development based on 2 aspirations: facilitating smooth fundraising and social profit returns through efficient capital markets, and creating a cycle of funds by maximizing the corporate value of listed companies. Sustainability Governance Structure We manage sustainability-related risks and opportunities by integrating them into our corporate governance structure. We position risk management as a key management priority, where Directors build management systems with responsibility for their respective areas of oversight, and the Audit & Supervisory Board and the Internal Audit Office audit their operational status. Furthermore, we clarify risks and responsibility structures associated with business activities based on our Risk Management Regulations. The Risk and Compliance Committee, chaired by the Representative Director & CEO, meets in principle every quarter to deliberate and decide on important matters related to risk and compliance, thereby striving to improve the effectiveness of company-wide governance. Relationships with Stakeholders Our business relies on relationships with diverse stakeholders, including companies, investors, shareholders, employees, and local communities. We provide companies with information infrastructure to expand their capital market reach. We offer investors and shareholders opportunities to deepen their understanding of companies. We provide local communities with mechanisms for value return through shareholder benefits and donations. These values are interconnected. Dialogue between companies and investors triggers a cycle of value creation, leading to improved corporate value, active capital circulation, and value return to society. We define our corporate value as the sum of value provided to stakeholders. We maximize this through sincere business activities and transparent management. Relationship between Sustainability and Corporate Value Creation of Environmental Value We work to reduce environmental impact through our business activities. We promote the digitization of stock administration, support virtual shareholder meetings and online financial results briefings, and digitize investor materials such as integrated reports and shareholder newsletters. This contributes to reducing paper usage and CO₂ emissions from travel. We also support the advancement of sustainability management for client companies through sustainability disclosure support in the IR/SR field, contributing to a sustainable society. Creation of Social Value We view capital market efficiency as a key social issue. We provide information infrastructure connecting companies and investors to realize a market environment where corporate value is properly evaluated. We promote constructive dialogue between companies and investors and support smooth capital circulation to growth companies, contributing to sustainable economic growth and social development. We also aim to create social value through connections with local communities and social contribution activities via IR support and shareholder benefit services. We promote organizational development where diverse talent can work with purpose and maximize their potential, based on respect for human rights. Through these initiatives, we achieve both the improvement of client corporate value and the creation of social value.