We aim to enhance the credibility of our business activities and contribute to a sustainable society. To this end, we have identified four material issues (important issues), centering on diverse and unique human resources, and have established important themes for each.

STEP1
Identification of ESG issues
We have identified ESG issues for further consideration based on international sustainability frameworks such as SDGs and ISO26000.

STEP2
Assessment of importance of ESG issues  
We defined materiality as "ESG issues that should be given the highest importance in corporate management" and have selected items with high priority by evaluating their importance from the viewpoints of stakeholders as well as the company and taking industrial characteristics into consideration.

STEP3
Assessment of validity  
We have selected ESG issues that are of high importance to Intelligent Wave from the following two perspectives: "impact on business and corporate value" and "social and stakeholder expectations and needs". We have discussed the validity of selected issues internally with the assistance of outside experts in order to identify material issues.

STEP4
Determination of material issues  
The identified material issues were finalized in April 2023 after deliberation and resolution by the Board of Directors.
In the future, we will prepare goals and action plans based on our material issues and implement the PDCA cycle. We will monitor results and report to the Board of Directors on a regular basis.
We will continue to review material issues as appropriate in response to future changes in society and the business environment.

Materiality	Important themes	Initiatives	Relationship to SDGs
Create an environmentally friendly and sustainable future society	Coexistence with the global environment through environmental awareness and the actions of individual employees	We will work to reduce environmental impact in our business activities and in our lives, and promote global environmental measures by setting medium- to long-term goals consistent with the international community.
Create a future society where you can shine in your own way	Creation of an environment in which diverse human resources can take advantage of their strengths and the improvement of wellbeing	We will respect diversity, promote mental and physical health for both employees and business partners, and aim to create an environment where people can enjoy working with passion.
Create a safe and enriched future society through innovation	Nurturing human resources and departments/divisions that take on challenges, grow, and act autonomously	We will create new value and develop human resources and departments/divisions with the expertise, interpersonal skills and creativity that will transform society and business.
	Enhancing quality management to support a cashless society that operates 24 hours a day, 365 days a year	We will work to improve the quality of our products and services while recognizing the importance of our responsibility to provide social infrastructure, including infrastructure in the areas of payments, finance, and security.
Risk management and governance to increase trust from society	Enhancement of information security	As an information system provider, we will appropriately manage the information we handle and enhance governance to mitigate information security risks such as information leaks.
	BCP enhancement (Business Continuity Plan)	We will strengthen our BCP so that in the event of a natural disaster or other unforeseen event, we can continue business activities in our role as a company responsible for social infrastructure and fulfill our social responsibilities.
	Compliance enhancement (compliance with laws and regulations and our Code of Conduct)	In order to conduct sound corporate management, we will work to enhance the transparency and fairness of management and strengthen effective governance.

We analyzed the impact, or potential impact, of our business activities on SDGs across our value chain. We will continue to contribute to SDGs through our day-to-day business activities.