This report is the third sustainability management report published by SL Corporation (hereinafter referred to as 'SL Corporation' or 'SL'). In order to transparently disclose sustainability management activities and performance and actively gather stakeholders' opinions, we have been publishing the sustainability management report annually since 2022. During the process of issuing this report, we conducted a double materiality assessment to gather stakeholders' opinions and identified key reporting issues, which are included in the report.