Supporting the UN Sustainable Development Goals (SDGs)

• (-) The JMART Group's business operations involve continuous resource consumption, including electrical energy, office supplies, product packaging, and electronic equipment. Without an efficient resource management system, this may lead to excessive resource use, increased waste generation, and a broader burden on the environmental system — particularly from electronic waste and packaging materials, which have long-term and cumulative environmental impacts.
• (+) Efficient resource management, such as reducing energy consumption, proper waste management, and promoting the use of renewable resources, helps mitigate environmental impacts and supports responsible resource utilization. Such practices also enhance the organization's image as an environmentally and socially responsible entity.

• (-) Inefficient resource use leads to unnecessarily higher costs in electricity, consumable materials, and waste management. Ineffective management of electronic equipment and inventory may result in losses from obsolete or damaged goods, directly impacting profitability — particularly in the retail business with a large branch network.
• (+) Improving energy and resource efficiency helps reduce long-term operating costs. Proper inventory control reduces losses and improves inventory turnover, resulting in greater cash flow stability and supporting sustainable profitability.

• Employees
• Communities and Society
• Shareholders / Investors
• Government and Regulatory Agencies

Although the JMART Group does not operate directly in industries with high greenhouse gas emissions, its business nature — which relies on a retail branch network, office buildings, information technology systems, and financial services — makes the organization sensitive to both physical impacts from severe climate conditions and transition risks from regulatory and capital market changes. These factors can significantly affect business continuity, revenue, costs, and stakeholder confidence.

Physical Impacts

• (-) Extreme weather events such as flooding, heatwaves, or power outages may disrupt normal operations of retail branches, distribution centers, and offices, as well as affect the functioning of information technology systems and digital platforms. This can prevent employees from working continuously and restrict customers' access to services. Such impacts tend to be widespread and directly affect multiple key stakeholder groups in a significant manner.
• (+) Location-based climate risk assessments and comprehensive business continuity planning help mitigate potential damage from severe events and enhance the organization's readiness to maintain service continuity for customers and stakeholders.

Transition Impacts

• (-) Changes in legislation, disclosure standards, and investor expectations regarding greenhouse gas management may increase the burden of data collection, reporting, and operational process improvements. If the organization is unable to adapt in a timely manner, this could significantly affect market and investor confidence.
• (+) Establishing a clear climate change governance structure, systematically identifying risks and opportunities, and improving energy efficiency help enhance the organization's image as an environmentally responsible entity and build long-term trust among investors and business partners.

Physical Impacts

• (-) Property damage from flooding or extreme weather events may result in repair costs, opportunity costs from branch closures, and disruption to digital systems, directly affecting revenue and cash flows during the period of the event.
• (+) Investment in risk mitigation measures — such as backup power systems, location diversification, and business continuity planning — helps reduce long-term revenue losses and emergency expenses.

Transition Impacts

• (-) Costs associated with developing greenhouse gas management systems, preparing reports in accordance with relevant standards, and improving energy efficiency may increase short-term operating expenses. Furthermore, if the organization is unable to demonstrate readiness in climate risk management, this could significantly affect investor confidence and raise financing costs.
• (+) Reducing energy consumption at branches and offices helps lower long-term electricity costs, while having a clear climate governance and risk management structure strengthens capital market confidence, supports access to funding sources, and preserves long-term enterprise value.

• Shareholders / Investors
• Financial Institutions
• Government and Regulatory Agencies
• Communities and Society

• (-) Although the JMART Group's business operations do not directly utilize biological resources in production processes, the development and use of commercial spaces in urban areas, energy consumption, and reliance on the electronics supply chain are indirectly linked to natural resource use and land-use changes at the upstream level. The production of raw materials, rare earth metals, and electronic components may involve mining or activities that impact ecosystems. Without proper supplier selection and oversight, the organization may be indirectly associated with broader impacts on ecosystems and biodiversity.
• (+) Establishing supplier selection criteria that take environmental standards into account, reducing resource consumption, and managing waste efficiently help alleviate pressure on ecosystems within the supply chain. Additionally, supporting environmental projects or natural resource restoration activities can contribute to promoting biodiversity conservation at the local level.

• (-) In the context of JMART, financial risks from biodiversity are indirect in nature, as the organization does not directly rely on biological resources. However, if stricter environmental requirements emerge within the supply chain — such as sustainable raw material sourcing standards or supplier due diligence requirements — this may increase procurement or supplier oversight costs in the future.
• (+) Responsible supply chain management that takes ecosystem impacts into consideration helps reduce reputational risks and strengthens confidence among investors who prioritize ESG issues. Although the direct financial impact may not be significant, it contributes to the organization's long-term stability and image.

• Communities and Society
• Government and Regulatory Agencies
• Suppliers / Business Partners

• (-) Businesses within the Group involved in customer services, debt management, and product sales through digital channels carry risks of affecting individuals' fundamental rights, such as the right to human dignity, the right to privacy, and the right to fair treatment. Inappropriate communication or debt collection processes, unauthorized disclosure of personal data, or non-transparent provision of financial product information may cause direct harm to individuals. Such impacts are of "high severity" as they relate to dignity and fundamental rights, and may extend broadly given the Group's large customer base, making this a significant issue in terms of impact materiality.
• (+) Establishing policies and practices that respect human rights — such as fair debt collection guidelines, personal data protection, and transparent product information disclosure — helps reduce the risk of rights violations, strengthens customer trust, and builds sustainable business relationships, generating significantly positive outcomes for a broad range of stakeholders.

• (-) Human rights violations can translate into direct financial risks, such as litigation, fines from regulatory agencies, or disputes with customers. Furthermore, reputational damage may lead to a loss of customer confidence and reduced service usage — particularly in financial services and trust-dependent businesses — which can significantly impact revenue and enterprise value.
• (+) Conducting business within a clear human rights framework helps reduce legal and reputational risks, and increases confidence among customers and investors — particularly those who prioritize ESG — generating positive effects on revenue stability and long-term fundraising capacity.

• Employees
• Customers
• Suppliers / Business Partners
• Communities and Society
• Government and Regulatory Agencies

• (-) Businesses within the JMART Group rely on employees across sales, financial advisory, debt management, and digital system development functions. Without adequate investment in skill development and employee care, employees may lack product knowledge, customer service capabilities, or essential skills, affecting service quality, operational performance, and increasing the risk of operational errors. Furthermore, the absence of clear career advancement pathways and a suitable working environment may reduce motivation and increase turnover rates broadly, representing a significant impact on the internal workforce.
• (+) Continuous skill development — such as product training, digital upskilling, and leadership development — helps enhance customer service capabilities, reduce operational errors, and build work confidence. Employees who are competent and well-supported tend to demonstrate higher organizational commitment, resulting in significantly greater workforce stability and business operational continuity.

• (-) The loss of experienced or specialized employees — such as sales staff with established customer bases or skilled debt management officers — may lead to an immediate decline in revenue. Additionally, high turnover rates generate recruitment and training costs, along with productivity gaps that directly impact profitability, particularly in businesses where revenue depends on service quality and customer relationships.
• (+) Investment in human capital enhances workforce productivity (revenue per employee), reduces turnover costs, and improves service quality, resulting in greater customer satisfaction and continued service usage. Furthermore, highly skilled personnel support the development of digital platforms and new innovations, helping to expand revenue and strengthen long-term competitiveness.

• Employees
• Shareholders / Investors
• Associated Companies / Subsidiaries

• (-) Since the majority of JMART Group's retail branches are located within shopping centers as space tenants, the organization does not play a direct role in infrastructure development or land use at the local level. However, business activities such as employment, branch management, and waste management may have operational-level impacts on surrounding communities. Without proper management, this may affect the satisfaction of service users or nearby communities to a limited extent.
• (+) Local workforce employment, economic income generation, and participation in community public benefit activities help strengthen positive relationships between the organization and communities. Although the organization is not a direct project developer, it can play a positive role through responsible business conduct in the area.

• (-) Financial risks from community-related issues are limited, as the organization does not directly own or develop real estate projects. However, events that affect local reputation — such as complaints from service users or employees — may impact sales at the affected branch in the short term.
• (+) Strong local relationships help support customer loyalty and enhance the organization's image as a socially responsible entity, contributing to long-term revenue stability, even though the direct financial impact may not be significant.

• Communities and Society
• Employees
• Media and Press
• Shareholders / Investors

• (-) If the organization prioritizes short-term profits without considering long-term risks and impacts, it may lead to decisions that increase risks to business stability — such as expanding credit without thorough assessment of repayment capacity, or reducing costs in ways that compromise service quality. Such approaches may affect the stability of stakeholders, including customers, employees, and shareholders in the long term.
• (+) Conducting business with a focus on generating sustainable returns through comprehensive risk management, maintaining credit portfolio quality, and developing businesses aligned with market potential, helps create stability for stakeholders, strengthen employment security, and support the organization's balanced long-term growth.

• (-) The inability to generate stable and consistent returns may undermine investor confidence, resulting in a decline in share value and reduced access to funding sources. Furthermore, profit volatility or deteriorating asset quality in the financial business may significantly affect the Group's cash flows and financial stability.
• (+) Generating sustainable returns through appropriate risk management, cost control, and business innovation development helps enhance competitiveness, strengthen cash flow stability, and support long-term enterprise value, while also maintaining continuous shareholder and investor confidence.

• Shareholders / Investors
• Financial Institutions
• Associated Companies / Subsidiaries
• Employees

• (-) Incomplete, unclear, or benefit-focused marketing communications that fail to sufficiently disclose terms and conditions may cause customers to misunderstand product features, installment terms, or subsequent financial obligations — particularly in businesses involving credit or installment payments. If customers receive incomplete information, this may lead to debt burdens beyond their repayment capacity, affecting fairness and long-term confidence. Furthermore, the use of personal data for marketing purposes without explicit consent may infringe upon customers' privacy rights and create widespread impacts.
• (+) Establishing transparent, clear, and comprehensive marketing communication practices that fully disclose terms and conditions helps customers make decisions based on accurate information, reduces misunderstandings, and minimizes subsequent disputes. Responsible communication helps build trust between the organization and customers, and significantly supports long-term relationships.

• (-) Instances of inappropriate marketing communication may lead to complaints, regulatory scrutiny, or litigation, resulting in direct costs. Furthermore, reputational damage may cause customers to lose confidence and choose competitors' services, significantly affecting sales and revenue — particularly in businesses that rely primarily on trust.
• (+) Responsible marketing helps reduce legal risks and disputes, increases customer satisfaction, and promotes continued service usage. Maintaining long-term customer trust supports stable revenue and strengthens brand position in the market.

• Customers
• Government and Regulatory Agencies
• Media and Press
• Suppliers / Business Partners

• (-) If products lack quality or fail to meet safety standards, they may cause direct harm to consumers — such as property damage, injury, or health risks — particularly in products related to electronic devices or batteries, which carry high technical risks. Defects in even a limited number of product models can amplify impacts across a large number of consumers through an extensive distribution network, making this significant in terms of both severity and scope of impact.
• (+) Rigorous quality control, selection of suppliers with established standards, and pre-sale safety testing help reduce consumer risks and prevent potential harm. Consistently maintaining safety standards will build brand confidence and significantly support long-term customer relationships.

• (-) In cases of product quality issues, the organization may incur direct costs such as product recall expenses, customer compensation, insurance claims, and crisis management costs. Furthermore, reputational damage may lead to declining sales, loss of customer loyalty, and significantly impact long-term revenue.
• (+) Consistently maintaining quality standards helps reduce claim costs, minimize losses from defective products, and increase customer satisfaction — leading to repeat purchases and word-of-mouth referrals, generating positive effects on revenue, competitiveness, and long-term enterprise value.

• Customers
• Suppliers / Business Partners
• Government and Regulatory Agencies
• Shareholders / Investors

• (-) Organizations that rely on customer data, financial information, and digital systems in their business operations face significant risks if data breaches or cyberattacks occur, directly affecting the privacy rights of a large number of customers and stakeholders. Personal data that is misused may cause financial damage, reputational harm, or personal security risks — some of which cannot be fully remedied. The impacts therefore carry both significant "severity" and "broad scope."
• (+) Having a robust data security system helps protect customers' privacy rights, reduces the risk of data breaches, and strengthens confidence in digital service usage. Such trust is a critical factor in the long-term relationship between the organization and its customers and stakeholders.

• (-) Cybersecurity incidents or data breaches can generate direct costs such as fines under data protection laws, system recovery and incident investigation expenses, service disruptions, as well as customer communication and remediation costs. Furthermore, reputational damage may cause customers to lose confidence, resulting in revenue decline and potentially affecting fundraising capability or significantly increasing the cost of capital.
• (+) Investing in cybersecurity systems and effective data governance helps reduce the likelihood of high-impact incidents, maintains business continuity, and preserves customer and investor confidence, generating positive effects on revenue, cash flow stability, and long-term enterprise value.

• Customers
• Employees
• Shareholders / Investors
• Associated Companies / Subsidiaries
• Financial Institutions

• (-) The use of automated systems or artificial intelligence without appropriate governance may cause business decisions to be inaccurate or fail to fully reflect comprehensive data, potentially affecting fairness and transparency in customer service — particularly in data analysis processes, risk assessment, and financial services. Furthermore, developing technology without sufficiently considering its impacts on stakeholders may reduce long-term confidence in the organization.
• (+) Conversely, developing and deploying innovation within a clear governance framework helps improve operational efficiency, reduce errors, and elevate service quality. Data and analytics technology supports more accurate decision-making, generating positive effects on customer experience, service speed, and organizational adaptability.

• (-) Investing in technology without thorough cost-benefit evaluation, or deploying systems without adequate governance, may result in sunk costs, operational risks, and reputational damage, significantly affecting revenue and enterprise value. Furthermore, system errors or inaccurate decisions may increase the costs of problem resolution and complaints.
• (+) Investing in innovation that aligns with business strategy helps improve efficiency, reduce operating costs, and create opportunities for developing new products or services. Data technology supports more accurate risk management and helps strengthen long-term revenue stability.

• Customers
• Employees
• Shareholders / Investors
• Associated Companies / Subsidiaries
• Financial Institutions

• (-) The JMART Group's businesses rely on a large number of electronics manufacturers, distributors, and logistics service providers. If suppliers do not maintain appropriate labor, human rights, or environmental standards, this may result in impacts on workers throughout the supply chain — such as working in unsafe conditions or labor rights violations — as well as environmental impacts from upstream production processes. Although the organization is not a direct cause of these impacts, it is connected through procurement and business collaboration, representing indirect impacts that are broad in scope and significant in nature.
• (+) Establishing supplier selection criteria that take labor, environmental, and business ethics standards into consideration helps reduce the likelihood of negative impacts within the supply chain and promotes responsible practices across the industry. Having a continuous supplier assessment and monitoring system helps elevate overall supply chain standards and generates broadly positive impacts on labor and the environment.

• (-) If suppliers encounter product quality issues, labor standard violations, or legal disputes, this may affect the continuity of product procurement and directly impact brand image. Furthermore, over-reliance on certain manufacturers or distributors may increase supply chain disruption risks, significantly affecting sales and cash flows — particularly in the retail business where consistent product availability must be maintained.
• (+) Systematic supplier relationship management, procurement source diversification, and establishing clear procurement standards help reduce supply chain disruption risks, improve inventory stability, and support consistent revenue maintenance. Additionally, a high-standard supply chain helps strengthen customer and investor confidence, which has a positive effect on long-term enterprise value.

• Suppliers / Business Partners
• Government and Regulatory Agencies
• Shareholders / Investors
• Communities and Society

• (-) If corruption occurs in procurement processes, supplier contracting, or debt management, it may create unfairness in business operations, affect stakeholders' rights, and distort market competition mechanisms. Corruption at the branch or business unit level may amplify impacts broadly, given the organization's large operational network structure. Such impacts significantly affect transparency, credibility, and public confidence.
• (+) Establishing clear anti-corruption policies and preventive measures, robust internal controls, and safe whistleblowing mechanisms help reduce the likelihood of non-transparent conduct, strengthen an ethics-based organizational culture, and increase trust from both internal and external stakeholders.

• (-) Corruption cases may lead to direct financial damage such as asset losses, unfair transactions, regulatory fines, and legal expenses. Furthermore, reputational damage may cause customers, investors, and business partners to lose confidence, significantly affecting revenue and enterprise value — particularly in financial businesses where trust is the fundamental foundation.
• (+) An effective corruption prevention and control system helps reduce financial losses, mitigate legal risks, and maintain cash flow stability. Conducting business with transparency strengthens investor confidence and supports long-term access to funding sources.

• Employees
• Suppliers / Business Partners
• Government and Regulatory Agencies
• Shareholders / Investors
• Media and Press

• (-) If governance and risk management systems are ineffective, the organization may make decisions without comprehensive risk information, leading to business operations that are inconsistent with relevant laws or standards. Particularly within a Holding structure with multiple subsidiaries, errors or internal control deficiencies in one company can amplify impacts across the entire Group, significantly affecting shareholders, customers, creditors, and employees broadly — in terms of transparency, fairness, and confidence in the business system.
• (+) A robust governance system ensures that strategic decision-making operates within a clear risk control framework, reduces the likelihood of corruption or systemic errors, and creates transparency in information disclosure to stakeholders, resulting in significantly greater trust and long-term business operational stability.

• (-) Governance failures or non-compliance with laws can translate into direct financial costs such as administrative fines, litigation, internal control remediation expenses, and loss of investor confidence, which may significantly affect share price, fundraising capability, and cost of capital. Furthermore, unmanaged risks may lead to unexpected business losses and directly impact cash flows.
• (+) An effective risk management system helps identify and control risks before damage occurs, reduces the likelihood of emergency expenses, maintains credit ratings, and supports access to funding sources under favorable terms, resulting in greater cash flow stability and supporting long-term value creation.

• Shareholders / Investors
• Associated Companies / Subsidiaries
• Financial Institutions
• Government and Regulatory Agencies
• Media and Press