This report is the first sustainability report by SL Corporation (hereinafter also referred to as “SL” or “we”). SL Corporation intends to publish annual sustainability reports from 2022 with the aims to ensure transparency in the disclosure of its sustainable management activities and accomplishments and positively collect feedback from the stakeholders. In preparation of this report, we conducted a materiality test to listen to the stakeholders, based on which we identified material reporting issues covered in this report.