P.15 Materiality

Materiality TBS Group at a Glance

TBS Six Materialities (key issues)

In 2024, upon the formulation of the TBS Group MTBP 2026, we reexamined the measures related to the materialities

(key issues) that the TBS Group must address.

To pursue and provide timeless value in content IP, we will operate our businesses based on material issues that span strategy, sustainability, and governance, aiming to achieve the TBS Group VISION 2030 and enhance our corporate value

sustainably.

Timeline of materiality consideration

Sustainability Committee Nov 2021 began considering materialities

Creating original content loved around the world

• Enhance planning and development,

marketing, and other abilities with the Creative Engine FUNNEL Model for content IPs enhancement

• Invest in EDGE strategy to elevate content IPs to timeless value
• Recruit human resources and build a distribution network for a strong first year of global business

Delivering wonderful “moments” to everyone we work with

• Recruit 300 mid-career employees in “expand” areas by FY2026
• Expand human resources development program and improve internal environment for developing world-class “ambidextrous creators”
• Reform HR system for success “Bet on passion, pay for performance”

Innovating work through the development and utilization of technology

• Work on open innovation to achieve multi-layering of human resources through partnerships in technology and design
• Provide venues to experience new value offered by developed technologies and designs. Bring technologies and services to society to increase competitiveness Dec 2021 Verified various indicators in financial and non-financial areas Feb 2022 Created a list of potential business and ESG areas Materialities verified and discussed by Feb 2022 TBS Television’s full-time Board of Directors Mar 2022 Materialities selected and identified by (then) President Sasaki

Delivering wonderful “moments” to all the lives on earth

• Achieve a group-wide renewable energy ratio of 100% by FY2026 (CO2 emissions 50% lower than 2022)
• Calculate Scope 3 emissions for six core companies + SLH. Create a roadmap for carbon neutrality by 2050

Fulfilling our social mission as a media group

• Use all platforms to disseminate information for the protection of life
• Establish an Investigative Journalism Department for self-led coverage of hidden issues
• Collaborate with members of the JNN Network to sustain and strengthen our nationwide news network

Strengthening governance as a responsible company

• Perform human rights due diligence to prevent and reduce negative impacts on human rights in the supply chain
• Effective redress in the event of violations of human rights
• Raise employees’ awareness of human rights as content disseminators Apr 2022 Reviewed by TBS Holdings’ Board of Standing Directors Apr 2022 Reviewed and approved by TBS Holdings’ Board of Directors May 2022 TBS’s materialities were identified and announced In formulating the new medium-term business plan, measures were May 2024 reexamined and then approved by the Board of Directors of TBS Holdings 15