SIIFIC is a Founding Adopter of the Impact Performance Reporting Norms established by Impact Frontiers.
We prepare our Impact Performance Report in accordance with these Norms, which are internationally recognised as a global standard for impact investing reporting and provide a robust framework for transparent, consistent disclosure of impact results. In line with this commitment, SIIFIC makes the following reports publicly available:

SIIFIC is a Signatory to the Operating Principles for Impact Management (OPIM). Recognised globally as a leading standard for impact investing, OPIM provides a structured framework for investment organisations to design, manage and assess impact in a systematic and disciplined manner. As a Signatory, SIIFIC is part of a global community of investors advancing and learning from best practices in impact management.
All Signatories are required to publish an annual Disclosure Statement describing how each of the nine Principles is integrated into their investment processes, and to undertake periodic independent verification to confirm alignment with the Principles.In line with these requirements, SIIFIC publishes the following documents:

SIIFIC is a Signatory to the Impact Investment Initiative for Global Health (Triple I), an international coalition launched following its endorsement at the G7 Hiroshima Summit in 2023 and formally established during the UN General Assembly’s High-Level Meetings later that year. Triple I aims to mobilise private capital for global health and to promote sustainable financing, raising awareness of impact investing in health, facilitating cross-sector collaboration, and supporting transparent impact measurement, evaluation and reporting across its member organisations.SIIFIC is also featured as a case study in Triple I’s Global Health Impact Measurement and Management Practitioner Guide, a widely referenced resource that provides practical methodologies for impact measurement and management in the global health field.
As a Signatory, SIIFIC is committed to these objectives and aligns its global-health investment efforts with Triple I’s standards and collaborative framework.

SIIFIC Grievance & Whistleblower Policy

1. Purpose

SIIF Impact Capital, Inc. (“SIIFIC”) is an impact investment firm committed to advancing “wellness equity,” defined as a society where everyone can live better.

Recognising that investment activities—particularly in sectors such as healthcare and pharmaceuticals—may involve complex social and environmental risks, this policy establishes SIIFIC’s approach to:

• Responsible investment decision-making
• Stakeholder grievance and accountability mechanisms
• Protection of whistleblowers
• Mitigation of adverse impacts across our investment activities

2. Scope

This policy applies to:

• All SIIFIC partners, employees, and representatives
• Investment-related activities, including sourcing, due diligence, and portfolio management
• All stakeholders, including investees, investors, employees, and external parties

3. Grievance and Complaints Mechanism

3.1 Scope of Grievances

SIIFIC accepts grievances relating to, but not limited to:

• Ethical conduct, fairness, or transparency
• Social and environmental impacts of investments
• Discrimination, harassment, or misconduct
• Breaches of internal policies or stated commitments

3.2 Submission Channels

Stakeholders may submit grievances through:

• A designated email address (ethics@siific.co.jp)
• A web-based submission form (to be implemented)
• Anonymous submissions

3.3 Process

• Acknowledgement within 5 business days
• Initial assessment of admissibility
• Investigation, including involvement of independent experts where appropriate
• Ongoing communication with the stakeholder
• Resolution or response within 30 days (or notification if extended)

3.4 Protection and Transparency

SIIFIC ensures:

• Fair and transparent handling of grievances
• Clear communication of outcomes or reasons for non-acceptance
• Protection of stakeholders from retaliation

4. Whistleblower Protection

4.1 Commitment

SIIFIC is committed to protecting whistleblowers who raise concerns in good faith.

4.2 Non-Retaliation

Retaliation against whistleblowers is strictly prohibited and may result in disciplinary action.

4.3 Protection Measures

• Confidential handling of all disclosures
• Option for anonymous reporting
• Risk assessment and mitigation for whistleblowers
• Oversight by senior management

5. Responsible Investment and Client Screening

5.1 Principles

SIIFIC recognises its responsibility as a provider of capital to ensure that its investment activities do not contribute to adverse social or environmental impacts.

5.2 Screening Criteria

Investment decisions incorporate evaluation of:

• Industry-related risks
• ESG practices of potential investees
• Potential adverse impacts
• Stakeholder-related risks

5.3 Exclusion Approach

SIIFIC does not invest in sectors that are fundamentally misaligned with its mission or that pose unacceptable societal risks.

5.4 Governance

Investment decisions are reviewed through structured internal processes, including investment committees and, where appropriate, external expertise.

5.5 Ongoing Monitoring

SIIFIC actively engages with portfolio companies to:

• Promote responsible practices
• Monitor ESG and impact performance
• Mitigate potential risks over time

6. Governance and Review

This policy is approved by SIIFIC’s leadership and is subject to periodic review and continuous improvement.

7. Commitment

SIIFIC is committed to maintaining high standards of integrity, accountability, and impact. We believe that responsible engagement—rather than avoidance—is essential to delivering meaningful and sustainable outcomes in complex sectors such as healthcare.