Booost Hosts Executive Roundtable with 13 Top Executives from TSE Prime-Listed Companies, Featuring DNP's Senior Managing Director and Daikin's Executive Managing Officer

Booost Co., Ltd. (Shinagawa-ku, Tokyo; Representative Director: Kōken Aoi, hereinafter "the Company"), which supports corporate SX (Sustainability Transformation)*4 through its 'Sustainability ERP'*2—ranked No. 1 for two consecutive years among large enterprises*1—and by advocating the 'Sustainability 2026 Issue'*3, hosted an 'Executive Roundtable' on Monday, May 25, 2026, inviting 13 executives from 10 companies listed on the Tokyo Stock Exchange (TSE) Prime Market.

The roundtable focused on the theme: 'How should sustainability be viewed not as regulatory compliance, but as a management decision aimed at enhancing corporate value?' Participants engaged in practical discussions on management decisions and investment judgments triggered by SSBJ disclosures, as well as data infrastructure development.

The event featured Mr. Masafumi Kuroyanagi, Senior Managing Director of Dai Nippon Printing Co., Ltd., and Mr. Katsuyuki Sawai, Executive Managing Officer of Daikin Industries, Ltd., as cross-talk speakers. They exchanged views from diverse perspectives—including finance, governance, investment decisions, environment, CSR, and business promotion—on topics such as 'organizational structure involving management,' 'real-world management decisions,' and 'internal consensus-building processes.' Mr. Masahiko Inoue, former Head of Non-Financial Sustainability Assurance at Deloitte Tohmatsu LLC, served as facilitator, deepening discussions with a cross-functional perspective spanning regulatory compliance, assurance, and management decision-making.

Background of the Event

The SSBJ standards will apply starting from the fiscal year ending March 2027 to approximately 70 TSE Prime-listed companies with a market capitalization of over 3 trillion JPY. The following year, the scope will expand to about 200 companies with over 1 trillion JPY, and the year after that to around 300 companies with over 500 billion JPY, gradually increasing the number of affected companies. Against this backdrop, companies are rapidly required to respond to sustainability information disclosure.

However, the challenges companies face go beyond simply 'what to disclose.'

Issues such as 'organizational setup involving CXOs,' data collection and aggregation from global sites, the extent of disclosing 'financial impact amounts,' which areas to invest in, what decision criteria to use, what to prioritize under limited resources, and how to build internal consensus—these 'management decision-related issues' are becoming increasingly apparent.

In particular, to link sustainability-related financial disclosures to 'enhancing corporate value,' involvement of management is essential. It requires going beyond individual operational responses to include disclosures across financial and non-financial aspects, financial impact, governance, business strategy, and investment decisions.

To create a forum for sharing real-world decision-making processes and practical judgment criteria, this roundtable was organized for executives from TSE Prime-listed companies with a market capitalization exceeding 500 billion JPY.

Event Overview

Theme: Sharing Real-World Examples of 'Management Decisions' in ESG and Data Infrastructure Investment Date and Time: Monday, May 25, 2026, 18:00–20:00 Venue: LEVEL XXI, Tokyo Kaikan, 21F, 2-2-2 Otemachi, Chiyoda-ku, Tokyo Participants: 13 executives (CFOs, CSuOs, Directors, Executive Officers) from 10 TSE Prime-listed companies

<Main Discussion Topics>

- Investment decision frameworks and criteria in sustainability for enhancing corporate value - Decision-making processes and prioritization in data infrastructure development - Designing execution structures under limited resources - How to build internal consensus (with real examples)

Participant Feedback (Excerpts from Post-Event Survey)

The post-event survey showed a satisfaction rating of 4.0 out of 5 points.

Participants shared the following feedback:

- Learned that engaging management is key to project success. - Understood the importance of deepening management’s understanding of the background and essence of this regulation. - Recognized the importance of transforming sustainability from a standalone department function into a company-wide management initiative. - Realized the need for multi-year transformation efforts beyond single-year disclosure initiatives to enhance corporate value. - Found the in-depth discussion on actual management decision processes highly insightful. - Gained valuable insights by learning about other companies’ challenges, initiatives, and decision criteria. - Want to return to their organizations and discuss how to link sustainability with finance and corporate value. - Wish to deepen understanding across cross-functional departments related to SSBJ.

Additionally, among the key challenges recognized by participating companies, interest in third-party assurance was particularly high. It became evident that 'how data is managed and controlled' is as important as 'what to disclose.'

Through these discussions, it was confirmed that corporate focus is shifting from 'regulatory compliance' to 'enhancing corporate value.'

Moving forward, the Company will continue to act as an SX advancement partner, comprehensively supporting data collection, aggregation, financial impact quantification, XBRL-based disclosure, third-party assurance, and governance data infrastructure. We aim to enhance the management of sustainability-related financial information—including third-party assurance—and support its use in management decisions, contributing to maximizing corporate value for Japanese enterprises.

Speakers

Cross-Talk Speakers

Senior Managing Director, Dai Nippon Printing Co., Ltd.

Mr. Masafumi Kuroyanagi

Joined Dai Nippon Printing Co., Ltd. in April 1983 (assigned to Finance Division in June of the same year).

Served as General Manager of Finance Division No. 1 in April 2004, later became president of a group manufacturing company, and was appointed as an executive officer in June 2015. After serving as Executive Managing Officer and Managing Director, he became Senior Managing Director (in charge of Finance Division, Legal Department, Audit Office) in June 2024, a position he currently holds.

Executive Managing Officer, Daikin Industries, Ltd.

Mr. Katsuyuki Sawai

Joined Daikin Industries in 1982. Engaged in refrigeration equipment design and commercial air conditioning development, then transferred to Daikin Europe (as department head), where he was responsible for design and quality control. After returning to Japan in 2004, he led the establishment and promotion of overseas operations and low-temperature businesses. Appointed Executive Officer in charge of HR and General Affairs in 2011, Executive Officer and Plant Manager of Shiga Manufacturing in 2015, and Executive Officer in charge of Corporate Communications, HR, and General Affairs. In 2020, became Executive Officer in charge of CSR, Global Environment, and Public Affairs, Tokyo Branch Manager, and Director of Tokyo Branch Public Affairs Office. Has held his current position since June 2021.

Facilitator: Mr. Masahiko Inoue

Former Representative Partner at ChuoAoyama Audit Corporation, then Partner at Deloitte Tohmatsu LLC, where he led audits and advisory services for major corporations. Held leadership roles including Audit Development Director, Executive Officer for External Affairs and New Business Development, Senior Executive Officer, and served as Head of Non-Financial Sustainability Assurance. Currently Senior Fellow at the Accounting Education and Training Foundation.

About 'booost Sustainability'

The Company provides 'booost Sustainability,' a Sustainability ERP ranked No. 1 for two consecutive years*1, supporting corporate SX*4.

'booost Sustainability' complies with international disclosure standards, automating data collection and aggregation for environmental, social, and governance (ESG) factors, enabling real-time monitoring, XBRL-compliant disclosure, and financial