| Statement of use | Industrial & Infrastructure Fund Investment Corporation has reported the information cited in this GRI content index for the period from January 1, 2025 to December 31, 2025 with reference to the GRI Standards. |
|---|---|
| GRI 1 used | GRI 1: Foundation 2021 |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2-1 | Organizational details | P02 KJRM Overview P03 Editorial Policy P05 JMF/IIF Overview P06 KJRM / KKR Overview P52 Company Split of KJR Management Back Cover |
ABOUT IIF > Profile > Corporate Name ABOUT IIF > Profile > Address Portfolio |
| 2-2 | Entities included in the organization’s sustainability reporting | P02 KJRM Overview P03 Editorial Policy P05 JMF/IIF Overview P06 KJRM / KKR Overview P52 Company Split of KJR Management |
ABOUT IIF > Profile > Corporate Name | |
| 2-3 | Reporting period, frequency and contact point | P03 Editorial Policy | ABOUT IIF > Profile > Address Sustainability > Questions concerning sustainability |
|
| 2-4 | Restatements of information | N/A | N/A | |
| 2-5 | External assurance | - | Sustainability > Environmental > Environmental Performance > Environmental Performance | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2-6 | Activities, value chain and other business relationships | P05 JMF/IIF Overview P06 KJRM / KKR Overview P52 Company Split of KJR Management |
ABOUT IIF > Features of IIF Portfolio |
| 2-7 | Employees | P52 Data (Social) | ABOUT IIF > Board of Directors | |
| 2-8 | Workers who are not employees | P52 Data (Social) | ABOUT IIF > Board of Directors | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2-9 | Governance structure and composition | P45-46 Corporate Governance | Sustainability > Governance > Corporate Governance About IIF > Corporate Governance About IIF > Board of Directors |
| 2-10 | Nomination and selection of the highest governance body | - | - | |
| 2-11 | Chair of the highest governance body | P12 Sustainability Promotion Structure P45-46 Corporate Governance |
Sustainability > Governance > Corporate Governance | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | P12 Sustainability Promotion Structure P45-46 Corporate Governance |
Sustainability > Governance > Corporate Governance | |
| 2-13 | Delegation of responsibility for managing impacts | P12 Sustainability Promotion Structure | - | |
| 2-14 | Role of the highest governance body in sustainability reporting | P12 Sustainability Promotion Structure | - | |
| 2-15 | Conflicts of interest | P48 Compliance / Anti-Corruption and Bribery Prevention | Sustainability > Governance > Compliance | |
| 2-16 | Communication of critical concerns | P12 Sustainability Promotion Structure P47 Compliance P49 Risk Management |
Sustainability > Governance > Compliance | |
| 2-17 | Collective knowledge of the highest governance body | - | - | |
| 2-18 | Evaluation of the performance of the highest governance body | - | - | |
| 2-19 | Remuneration policies | - | ABOUT IIF > Corporate Governance > Administrative Fees | |
| 2-20 | Process to determine remuneration | - | - | |
| 2-21 | Annual total compensation ratio | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2-22 | Statement on sustainable development strategy | P04 KJRM Top Commitment | ABOUT IIF > To Our Unitholders |
| 2-23 | Policy commitments | P11 Sustainability Strategy P18 Environment Charter P35 Human rights / Diversity, equity, and inclusion |
Sustainability Sustainability > Environmental > Climate Change Sustainability > Social > Communication with Stakeholders |
|
| 2-24 | Embedding policy commitments | P12 Sustainability Promotion Structure P19 Environmental Initiatives(Information Disclosure Based on TCFD and TNFD Recommendations) P35 Human rights / Diversity, equity, and inclusion |
Sustainability Sustainability > Materiality Sustainability > Environmental > Climate Change Sustainability > Social > Communication with Stakeholders |
|
| 2-25 | Processes to remediate negative impacts | P35 Human rights / Diversity, equity, and inclusion P47 Compliance |
Sustainability > Social > Communication with Stakeholders ABOUT IIF > Compliance and Risk Management |
|
| 2-26 | Mechanisms for seeking advice and raising concerns | P35 Human rights / Diversity, equity, and inclusion P47 Compliance |
Sustainability > Social > Communication with Stakeholders ABOUT IIF > Compliance and Risk Management |
|
| 2-27 | Compliance with laws and regulations | P48 Compliance / Anti-Corruption and Bribery Prevention P52 Data(Compliance) |
Sustainability > Governance > Compliance | |
| 2-28 | Membership associations | P07-08 History of Sustainability | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 2: General Disclosures 2021 | 2-29 | Approach to stakeholder engagement | P34 Social P40 Communication with Tenants / Building resilience P41 Communication with Local Communities / Creating a Positive Impact |
Sustainability > Social > Communication with Stakeholders |
| 2-30 | Collective bargaining agreements | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-1 | Process to determine material topics | P13 Materiality | Sustainability > Materiality |
| 3-2 | List of material topics | P13 Materiality P16 Materiality and Progress Toward Targets P17 Materiality and KPIs |
Sustainability > Materiality | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure P13 Materiality P16 Materiality and Progress Toward Targets P17 Materiality and KPIs P18 Environmental Charter P30 Energy / Biodiversity / Circular Economy |
Sustainability > Materiality Sustainability > Environmental > Biodiversity |
| GRI 101: Biodiversity 2024 | 101-1 | Policies to halt and reverse biodiversity loss | P18 Environmental Charter P17 Materiality and KPIs P25 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) |
Sustainability > Materiality Sustainability > Environmental > Biodiversity |
| 101-2 | Management of biodiversity impacts | P25-26 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) P30 Energy / Biodiversity / Circular Economy |
Sustainability > Environmental > Biodiversity | |
| 101-3 | Access and benefit-sharing | - | - | |
| 101-4 | Identification of biodiversity impacts | P25-26 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) | Sustainability > Environmental > Biodiversity | |
| 101-5 | Locations with biodiversity impacts | P25 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) | Sustainability > Environmental > Biodiversity | |
| 101-6 | Direct drivers of biodiversity loss | - | - | |
| 101-7 | Changes to the state of biodiversity | - | - | |
| 101-8 | Ecosystem services | P25-26 Environmental Initiatives(Information Disclosure Based on TNFD Recommendations) | Sustainability > Environmental > Biodiversity | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 201: Economic Performance 2016 | 201-1 | Direct economic value generated and distributed | - | - |
| 201-2 | Financial implications and other risks and opportunities due to climate change | P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations) P23-24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) |
Sustainability > Environmental > Climate Change | |
| 201-3 | Defined benefit plan obligations and other retirement plans | - | - | |
| 201-4 | Financial assistance received from government | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 202: Market Presence 2016 | 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | - | - |
| 202-2 | Proportion of senior management hired from the local community | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure |
Sustainability > Materiality |
| GRI 203: Indirect Economic Impacts 2016 | 203-1 | Infrastructure investments and services supported | P41 Communication with Local Communities / Creating a Positive Impact | Sustainability > Social > Creating a Positive Impact |
| 203-2 | Significant indirect economic impacts | - | Sustainability > Social > Creating a Positive Impact | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 204: Procurement Practices 2016 | 204-1 | Proportion of spending on local suppliers | - | - |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure |
- |
| GRI 205: Anti-corruption 2016 | 205-1 | Operations assessed for risks related to corruption | - | - |
| 205-2 | Communication and training about anti-corruption policies and procedures | P47 Compliance P48 Compliance / Anti-Corruption and Bribery Prevention P52 Data (Compliance) |
Sustainability > Governance > Compliance | |
| 205-3 | Confirmed incidents of corruption and actions taken | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 206: Anti-competitive Behavior 2016 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - | - |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 207: Tax 2019 | 207-1 | Approach to tax | - | - |
| 207-2 | Tax governance, control, and risk management | - | - | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | - | - | |
| 207-4 | Country-by-country reporting | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 301: Materials 2016 | 301-1 | Materials used by weight or volume | - | - |
| 301-2 | Recycled input materials used | - | - | |
| 301-3 | Reclaimed products and their packaging materials | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure P13 Materiality P16 Materiality and Progress Toward Targets P17 Materiality and KPIs P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations) P23-24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) P30 Energy / Biodiversity / Circular Economy |
Sustainability > Materiality Sustainability > Environmental > Climate Change Sustainability > Environmental > Environmental Performance, Energy |
| GRI 302: Energy 2016 | 302-1 | Energy consumption within the organization | P51 Data (Environment) | Sustainability > Environmental > Environmental Performance, Energy |
| 302-2 | Energy consumption outside of the organization | - | - | |
| 302-3 | Energy intensity | P51 Data (Environment) | Sustainability > Environmental > Environmental Performance, Energy | |
| 302-4 | Reduction of energy consumption | P51 Data (Environment) | Sustainability > Environmental > Environmental Performance, Energy | |
| 302-5 | Reductions in energy requirements of products and services | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure P13 Materiality P16 Materiality and Progress Toward Targets P17 Materiality and KPIs P30 Energy / Biodiversity / Circular Economy |
Sustainability > Materiality Sustainability > Environmental > Environmental Performance, Circular Economy, Initiatives for reduced water consumption, Initiatives for reduced waste |
| GRI 303: Water and Effluents 2018 | 303-1 | Interactions with water as a shared resource | - | - |
| 303-2 | Management of water discharge-related impacts | - | - | |
| 303-3 | Water withdrawal | - | - | |
| 303-4 | Water discharge | - | - | |
| 303-5 | Water consumption | P30 Energy / Biodiversity / Circular Economy P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance > Circular Economy > Initiatives for reduced water consumption | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure P13 Materiality P16 Materiality and Progress Toward Targets P17 Materiality and KPIs P18 Environmental Charter P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations) P23-24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) |
Sustainability > Materiality Sustainability > Environmental > Climate Change |
| GRI 305: Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | P24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance, GHG Emissions |
| 305-2 | Energy indirect (Scope 2) GHG emissions | P24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance, GHG Emissions | |
| 305-3 | Other indirect (Scope 3) GHG emissions | P24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance, GHG Emissions | |
| 305-4 | GHG emissions intensity | P51 Data (Environment) | Sustainability > Environmental > Environmental Performance | |
| 305-5 | Reduction of GHG emissions | P19 Environmental Initiatives (Information Disclosure Based on TCFD and TNFD Recommendations) P23-24 Environmental Initiatives (Information Disclosure Based on TCFD Recommendations) P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance, GHG Emissions | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | - | - | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | P11 Sustainability Strategy P12 Sustainability Promotion Structure P13 Materiality P16 Materiality and Progress Toward Targets P17 Materiality and KPIs P30 Energy / Biodiversity / Circular Economy |
Sustainability > Materiality Sustainability > Environmental > Environmental Performance, Initiatives for reduced waste |
| GRI 306: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts | P30 Energy / Biodiversity / Circular Economy | - |
| 306-2 | Management of significant waste-related impacts | P30 Energy / Biodiversity / Circular Economy | - | |
| 306-3 | Waste generated | P30 Energy / Biodiversity / Circular Economy P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance, Initiatives for reduced waste | |
| 306-4 | Waste diverted from disposal | P30 Energy / Biodiversity / Circular Economy P51 Data (Environment) |
Sustainability > Environmental > Environmental Performance, Initiatives for reduced waste | |
| 306-5 | Waste directed to disposal | - | - | |
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| Number | Disclosure | Sustainability Report 2026 | Location | |
|---|---|---|---|---|
| GRI 3: Material Topics 2021 | 3-3 | Management of material topics | - | - |
| GRI 308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria | - | - |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | - | - | |
Social
Employment
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P52 Data (Social)
Labor / Management Relations
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Occupational Health and Safety
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P12 Sustainability Promotion Structure
P13 Materiality
P16 Materiality and Progress Toward Targets
P17 Materiality and KPIs
P37 Work Environment
Training and Education
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P12 Sustainability Promotion Structure
P13 Materiality
P16 Materiality and Progress Toward Targets
P17 Materiality and KPIs
P36 Human Capital Development
Diversity and Equal Opportunity
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P12 Sustainability Promotion Structure
P13 Materiality
P16 Materiality and Progress Toward Targets
P17 Materiality and KPIs
P35 Human rights / Diversity, equity, and inclusion
P52 Data (Social)
ABOUT IIF > Corporate Governance > Criteria for Electing Directors
Non-discrimination
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Freedom of Association and Collective Bargaining
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Child Labor
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Forced or Compulsory Labor
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Security Practices
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Rights of Indigenous Peoples
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Local Communities
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P12 Sustainability Promotion Structure
P13 Materiality
P17 Materiality and KPIs
P41 Communication with Local Communities / Create a Positive Impact
Sustainability > Social > Communication with Stakeholders, Communication with Local Communities
Supplier Social Assessment
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Public Policy
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Customer Health and Safety
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P12 Sustainability Promotion Structure
P13 Materiality
P16 Materiality and Progress Toward Targets
P17 Materiality and KPIs
P33 Pollution Prevention
P40 Communication with Tenants / Building resilience
Sustainability > Social > Communication with Stakeholders, Communication with Tenants
Sustainability > Environmental > Environmental Perfomance, Pollution Prevention, Building Safety
P40 Communication with Tenants / Building resilience
Marketing and Labeling
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Customer Privacy
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