Booost Publishes "Sustainability Report 2025"

Booost Inc. (Headquarters: Shinagawa-ku, Tokyo; Representative Director: Hironori Aoi; hereinafter referred to as "the Company"), which supports companies' SX (Sustainability Transformation)*3 through the provision of "Sustainability ERP*1," the No. 1 share* in major corporations, and the advocacy of the "Sustainability 2026 Problem*2," has published its "Sustainability Report (hereinafter referred to as "This Report")" for FY2025 (October 1, 2024 - September 30, 2025) on its website as of March 31, 2026. This is the second consecutive year the Company has published a sustainability report.

■ Trends in Sustainability Information Disclosure

In recent years, international trends surrounding sustainability information disclosure have been rapidly advancing, with the establishment and mandatory implementation of disclosure standards progressing both domestically and internationally, such as ISSB (International Sustainability Standards Board) standards, CSRD (Corporate Sustainability Reporting Directive), and SSBJ (Sustainability Standards Board of Japan) standards. In particular, prime-listed companies with a market capitalization of over 3 trillion yen are subject to these standards from the fiscal year starting on or after April 1, 2026 (FY2027). These companies face the "Sustainability 2026 Problem," requiring them to establish a path to achieving SX by 2026. Our solutions are widely adopted by major corporations, including those with market capitalizations exceeding 3 trillion yen.

In addition to compliance with these regulations, voluntary disclosure has also become an important communication tool among Japanese companies to comprehensively present dialogue between companies and investors, and the process of corporate value creation. In fact, the number of companies issuing voluntary disclosure materials, including integrated reports, has been increasing year by year. According to a survey by Takara Printing D&IR Institute, approximately 1,150 companies issued integrated reports between January and December 2024, an increase of 131 companies from the previous year (approximately 1,019 companies). Among these, 1,122 companies committed to integrated reporting in a narrow sense, indicating a widespread adoption of integrated reporting initiatives.

Source: Takara Printing D&IR Institute ESG/Integrated Reporting Research Office "Integrated Report Issuance Status Survey 2024" Final Report

These voluntary disclosures serve as a means to communicate a company's value creation process, medium- to long-term strategies, and their background to stakeholders, in a context different from mandatory disclosure. It is essential to practice integrated disclosure that tells a company's unique value story, rather than simply presenting data.

■ Background of This Report's Preparation

Sustainability information disclosure, including SSBJ standards, is expected to gradually expand its scope of mandatory application to more companies in the future. Meanwhile, for companies already subject to these regulations, disclosure across the entire supply chain is required, making it a challenge not only for prime-listed companies but also for their suppliers, including our company.

Establishing an operational framework that assumes disclosure across the entire supply chain, internal controls, and third-party assurance is crucial not only for regulatory compliance but also from the perspective of enhancing corporate value. Furthermore, in recent years, in addition to responding to regulatory disclosure, the importance of communicating the concept of corporate value creation and medium- to long-term strategies has increased, requiring a balance between practical measures for future regulatory disclosure and voluntary disclosure.

In light of these circumstances, as a provider of support for corporate sustainability management, we are engaged in SX management, even though we are an unlisted company. We are promoting this as a company-wide project, leveraging the knowledge gained through the provision of our product, "booost Sustainability," and our accompanying support services.

Additionally, this report discloses information referencing "SASB Standards," a disclosure standard that is highly aligned with ISSB standards and organizes important information by industry from an investor's perspective. SASB Standards are positioned as one of the reference information sources in the SSBJ draft for public comment and are being practically utilized by companies both domestically and internationally. This report has been prepared in a format that is easy for investors, client companies, and our employees to understand and utilize, serving as a disclosure that aids in "dialogue with stakeholders."

■ Overview of This Report

Title: Sustainability Report 2025

Reporting Period: FY25 (October 1, 2024 – September 30, 2025)

Organizational Boundary: Booost Inc. (Tokyo Headquarters + Osaka)

Reference: SASB Standards (Software & IT Services, Professional & Commercial Services)

Full Report URL: https://speakerdeck.com/booost/sustainability-report-2025
Table of Contents:

1. Message from the Representative Director

2. Booost's Value Creation Story

　2.1 What We Solve
　2.2 Value Creation Model

　2.3 Outputs and Outcomes

　　- Implementation Track Record

　　- Improvement of Corporate Value

　　- Reduction of Operational Costs, Improvement of Disclosure Speed (Enhancement of Management Decision Accuracy)

　　- Introduction of Renewable Energy

　3. Material Issues (Materiality)

　　3.1 Positioning of Material Issues (Materiality) and Reference Framework

　　3.2 Identification Process

　　3.3 List of Material Issues (Materiality)
4. Governance and Management

■ Internal Structure and Initiatives for Preparing This Report

At our company, we place sustainability at the core of our management and strive to create an environment where each employee can actively participate as a driver of SX promotion.

➀ SX Committee

　We view sustainability issues, including climate change, as management challenges and have established a governance structure centered around the SX Committee, under the final supervision of the Board of Directors, to connect these issues to the creation of sustainable business value. The SX Committee is responsible for the examination and progress management of sustainability strategies, material issues (materiality), and KPIs, thereby promoting sustainability management.

　For themes of high importance to our company, working groups are established based on the policies of the SX Committee to examine various issues, formulate action plans, execute measures, and monitor progress. The results and progress of each working group are regularly reported and confirmed by the SX Committee, and policies and resource allocation are adjusted as necessary (Refer to: This Report, page 15).

　The SX Committee took overall charge of preparing this report, organizing and reflecting the content based on the activities and examination results of each working group.

② Utilization of Our Own Product and Accompanying Support

　The preparation of this report and the practical implementation of sustainability management during the reporting period were carried out using our product, "booost Sustainability," and our accompanying support (professional services). In particular, for "Material Issue G. Environmental Impact (Refer to: This Report, pages 26-27)," a team was formed with volunteer employees from various departments as part of the activities of the SX Committee's Environmental Working Group. This initiative was positioned as an opportunity to practically accumulate and share knowledge and know-how for internal calculations, and the project was promoted accordingly. Furthermore, professional expertise is utilized for the appropriate operation of other working groups besides the environmental one.

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■ "Making Japan an SX Advanced Nation" Project Aiming to Solve the "Sustainability 2026 Problem"

Currently, many companies are facing the "Sustainability 2026 Problem*2," a situation where delays in starting and a lack of urgency regarding the mandatory disclosure of sustainability-related financial information could lead to a decline in corporate value. To overcome this problem and aim for an improved global presence through the promotion of SX and enhancement of corporate value for Japanese companies, we launched the "Making Japan an SX Advanced Nation" project in November 2024.

This project involves parallel deployment of events and support measures for both on-site practitioners and executives.

"Making Japan an SX Advanced Nation" Project Site (Seeking Supporting Companies)

■ About Booost Inc.

Our company operates "booost Sustainability," the No. 1 share* Sustainability ERP.

"booost Sustainability" is an integrated SX platform that complies with international disclosure standards and supports various data points such as environment, social, and governance. It enables the automation of collection and aggregation of sustainability-related financial information and real-time monitoring. It is equipped with global data governance functions, allowing for the implementation of multi-level approval flows within organizations, including group companies and the entire supply chain, and is designed to support third-party assurance. It has been introduced in over 95 countries and approximately 6,500 companies with over 197,000 locations (as of December 2025), primarily to large corporations, and has received high praise, especially from companies with annual sales exceeding 500 billion yen. We also offer sustainability consulting services, contributing to the enhancement of corporate value by supporting companies in their SX projects.

＜Company Overview＞

Company Name: Booost Inc.

Location: 10F, Shin-Osaki Kogyo Building, 1-6-4 Osaki, Shinagawa-ku, Tokyo

Established: April 15, 2015

Representative: Hironori Aoi, Representative Director

Capital: 2.5 billion yen (including capital surplus) / As of March 2026

Business Activities: - Development and operation of "booost Sustainability"

　　　　　　　　　- Provision of sustainability consulting services

Corporate Site: https://booost.inc/

"booost" and "BOOOST" are registered trademarks of Booost Inc.

*Source: ITR "ITR Market View: Budget, Expense, and Subscription Management Market 2025" Sustainability Information Management Tool Market (by Sales Scale) - Companies with Annual Sales of 500 Billion Yen or More: Vendor Sales Amount Share (FY2024 Forecast)

*1 Sustainability ERP "booost Sustainability" is an "integrated SX platform" for managing sustainability-related financial information of companies and their suppliers. It automates the collection and aggregation of sustainability-related information, supporting over 1,200 data points for environment, social, and governance in compliance with international disclosure standards, enabling real-time monitoring. It features global data governance functions, allowing for the implementation of multi-level approval flows in organizations including groups and supply chains, and is designed to support third-party assurance. It comprehensively provides functions to streamline and optimize various tasks arising from the disclosure of sustainability-related financial information in each phase. Since its launch, it has been introduced in over 95 countries and approximately 6,500 companies with over 197,000 locations (as of December 2025).

*2 "Sustainability 2026 Problem"

This refers to the situation where many companies are delayed in starting and lack a sense of urgency regarding the mandatory disclosure of sustainability information, which could lead to a decline in corporate value if it continues. We advocate for the importance of establishing a system by 2026 that allows for the utilization of sustainability data in management. (Project "Making Japan an SX Advanced Nation": https://booost-tech.com/2026sx/)

*3 Sustainability Transformation (SX)

This refers to the process of "synchronizing" the sustainability of society with the sustainability of a company, and the management and business transformation (transformation) required for this. "Synchronization" means aiming to improve the sustainability of society by providing long-term value that contributes to social sustainability, while simultaneously enhancing the company's ability to generate sustainable growth (earning power) and leading to further value creation. (Source: Ito Report 3.0)