[Report for Global Companies Released] 'Impact' as a New Trend in Corporate Value Creation: Growth Opportunities and Resilience Opened by Impact Investing

Lively LLC (Headquarters: Chiyoda-ku, Tokyo; Founder & CEO: Tsuyoshi Taneda; Co-Founder & Co-CEO: Tomomi Miura) has published its 7th report, titled "'Impact' as a New Trend in Corporate Value Creation: Growth Opportunities and Resilience Opened by Impact Investing," on its official website. This series aims to foster vision and foresight for a sustainable future.

### Report Content This report analyzes impact investing, a topic of growing interest both in Japan and abroad. It organizes the value and implementation processes that companies can gain by integrating impact into their business strategy and governance.

Impact investing refers to an investment method that aims to create social and environmental impact alongside generating financial returns. Its key characteristic is contributing to the resolution of social issues through business activities.

Inside the report, besides explaining the latest global trends and major frameworks, Lively presents six steps for companies to implement 'impact'. Furthermore, it provides practical perspectives and decision-making guidelines for each company to redefine what 'impact' means for them and connect business activities with social value.

### Agenda - Executive Summary - Introduction: What is Impact Investing? - Principles and Frameworks of Impact Investing - Domestic and International Trends in Impact Investing - Steps for Responding to Impact Investing - Implementation Challenges for Impact Investing - Connecting Impact with Management Strategy - Conclusion: Growth Opportunities and Resilience Opened by Impact Investing

### Comments from Lively "Companies today are required to link various social issues, such as climate change and demographic shifts, to corporate value creation rather than just reputation management. Impact investing is one practical approach to concrete this transition."

This report covers the mindset needed to link impact to management strategy and growth opportunities, while also addressing implementation challenges. Additionally, it provides case studies of impact investing by the Ministry of Agriculture, Forestry and Fisheries (MAFF) and Japanese companies as reference materials. We hope companies can use this report as a resource for internal discussions based on leading domestic examples.

### About Lively Lively is a company that aims to 'pass on a sustainable society and a planetary environment rich with life to the next generation.' Since its establishment in December 2022, it has been engaged in consulting for domestic and international companies and creating new businesses in areas such as Net Zero, Circular Economy, Biodiversity, Human Rights, and Animal Welfare. Each member utilizes their diverse backgrounds in companies, financial institutions, consulting firms, law firms, universities, and NGOs to provide practical consulting and engage in joint research with universities for future innovation.