GRI Standards Content Index

Our sustainability references GRIs Sustainability Reporting Standard. The information reported in this GRI Standard Content Index is for the period 1 January 2023 to 31 December 2023. (used GRI 1： Foundation 2021)

General Disclosures

1. The organization and its reporting practices

	Item	Reference	Pages in the Kuraray Report 2024
2-1	Organizational details	Overview of the Kuraray Group Main Group Locations Affiliated Companies(Oerseas)	6, 67
2-2	Entities included in the organization’s sustainability reporting	Overview of the Kuraray Group Main Group Locations Affiliated Companies(Oerseas) Securities Report (Japanese)p7-9、p69
2-3	Reporting period, frequency and contact point	Reporting Period　Fiscal 2023: Jan.1 2023 to Dec.31 2023 Contact Us	2

2. Activities and workers

	Item	Reference	Pages in the Kuraray Report 2024
2-6	Activities, value chain and other business relationships	Overview of the Kuraray Group Supply Chain Management Factbook(Japanese) Securities Report (Japanese)p6-9	4, 6, 16, 24, 51-55
2-7	Employees	Activities at Workplaces Securities Report (Japanese)p2	4, 69

3. Governance

	Item	Reference	Pages in the Kuraray Report 2024
2-9	Governance structure and composition	Corporate Governance System	57, 58, 61-63
2-10	Nomination and selection of the highest governance body	Corporate Governance System・Policies for the Appointment of the Candidates for Directors and Corporate Auditors and the Independence Standards for Outside Officers	58, 59
2-11	Chair of the highest governance body	Corporate Governance System	56, 58
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance System Sustainability Promotion Structure Response to TCFD Recommendations	50, 58
2-14	Role of the highest governance body in sustainability reporting	Corporate Governance System Sustainability Promotion Structure Response to TCFD Recommendations	58
2-15	Conflicts of interest	Cross-Shareholdings Corporate Governance Report Principle 1-7: Related Party	59
2-16	Communication of critical concerns	Sustainability Promotion Structure Risk Management	64
2-18	Evaluation of the performance of the highest governance body	Analysis and Evaluation of the Effectiveness of the Board of Directors	59
2-19	Remuneration policies	Officers’ Remuneration System	60
2-20	Process to determine remuneration	Officers’ Remuneration System	58, 60

4. Strategy, policies and practices

	Item	Reference	Pages in the Kuraray Report 2024
2-22	Statement on sustainable development strategy	TOP STATEMENT	7-11
2-23	Policy commitments	The Kuraray Group Code of Conduct The Kuraray Group Global HR Policy CSR Procurement Policy	12, 32, 34, 65
2-24	Embedding policy commitments	Compliance Supply Chain Management CSR Procurement Policy	32, 58, 65
2-25	Processes to remediate negative impacts	Sustainability Promotion Structure Response to TCFD Recommendations Supply Chain Management Risk Management Compliance	27, 28, 29-30, 31-32, 33-34, 65
2-26	Mechanisms for seeking advice and raising concerns	Compliance	65
2-27	Compliance with laws and regulations	Securities Report (Japanese)p61
2-28	Membership associations	Initiatives, etc. Collaboration with industry associations

5. Stakeholder engagement

	Item	Reference	Pages in the Kuraray Report 2024
2-29	Approach to stakeholder engagement	Relationships with stakeholders	2, 32, 34, 36, 50
2-30	Collective bargaining agreements	Japan: 100% of employees belong to a labor union Overseas: Coverage by collective bargaining agreements in each country/region complies with local laws and regulations

Material Topics

	Item	Reference	Pages in the Kuraray Report 2024
3-1	Process to determine material topics	Materiality of Kuraray Group Materiality Specific Procedure	26
3-2	List of material topics	Materiality of Kuraray Group	20, 26
3-3	Management of material topics	Materiality of Kuraray Group Sustainability Medium-Term Plan Response to TCFD Recommendations Supply Chain Management Corporate Governance System Risk Management	26, 27, 28, 29-30, 31-32, 33-34, 58, 64

Economic

Economic Performance

	Item	Reference	Pages in the Kuraray Report 2024
201-1	Direct economic value generated and distributed	Overview of the Kuraray Group Sustainability Long-term Vision and Sustainability Medium-term Plan Securities Report (Japanese) p2-3,p6,p24-31,p61-64	4, 6, 15, 48-50, 51, 60, 68
201-2	Financial implications and other risks and opportunities due to climate change	Securities Report (Japanese)p21-23 Response to TCFD Recommendations	30
201-3	Defined benefit plan obligations and other retirement plans	Securities Report (Japanese) p76

Tax

	Item	Reference	Pages in the Kuraray Report 2024
207-1	Approach to tax	Tax Policy

Environmental

Materials

	Item	Reference	Pages in the Kuraray Report 2024
301-1	Materials used by weight or volume	Material Flow in Business Activities
301-2	Recycled input materials used	Material Flow in Business Activities

Energy

	Item	Reference	Pages in the Kuraray Report 2024
302-1	Energy consumption within the organization	Global Warming Prevention
302-2	Energy consumption outside of the organization	Global Warming Prevention
302-3	Energy intensity	Global Warming Prevention	29
302-4	Reduction of energy consumption	Global Warming Prevention	29

Water and effluents

	Item	Reference	Pages in the Kuraray Report 2024
303-1	Interactions with water as a shared resources	Effective Utilization of Water Resources Materiality of Kuraray Group Environmental Management
303-2	Management of water discharge-related impact	Effective Utilization of Water Resources
303-3	Water withdrawal	Effective Utilization of Water Resources Environmental data
303-4	Water discharge	Environmental data
303-5	Water consumption	Environmental data	29

Emissions

	Item	Reference	Pages in the Kuraray Report 2024
305-1	Direct(Scope 1)GHG emissions	Global Warming Prevention	28, 29, 69
305-2	Energy indirect(Scope 2)GHG emissions Image of Control on Emissions of	Global Warming Prevention	28, 29, 69
305-3	Other indirect(Scope 3)GHG emissions	Global Warming Prevention	28, 29, 69
305-5	Reduction of GHG emissions	Global Warming Prevention	28, 29, 69
305-6	Emissions of ozone-depleting substances(ODS)	Environmental data
305-7	Nitrogen oxides(NOx),sulfur oxides(SOx),and other significant air emissions	Control on Emission of Chemical Substances Material Flow in Business Activities

Waste

	Item	Reference	Pages in the Kuraray Report 2024
306-1	Waste generaton and significant waste-related impacts	Material Flow in Business Activities Environmental Management
306-2	Management of significant waste-related impacts	Effective Use of Waste Environmental Management Environmental Target and Results Material Flow in Business Activities	29
306-3	Waste generated	Effective Use of Waste Environmental data	29
306-4	Waste diverted from disposal	Effective Use of Waste Environmental data
306-5	Waste directed to disposal	Effective Use of Waste Environmental data

Social

Employment

	Item	Reference	Pages in the Kuraray Report 2024
401-1	New employee hires and employee turnover	Activities at Workplace
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Scheme for Work-Life Balance
401-3	Parental leave	Leave for Childcare and Nursing Care	69

Occupational Health and Safety

	Item	Reference	Pages in the Kuraray Report 2024
403-1	Occupational health and safety management system	Safety Management Scheme for Management of Healthy Mind and Body	33
403-2	Hazaed identification, risk assessment, and incident investigation	Process Safety Occupational Safety	33, 64
403-3	Occupational health services	Scheme for Management of Healthy Mind and Body	33
403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Safety
403-5	Worker training on occupational health and safety	Occupational Safety Safety Management Process Safety
403-6	Promotion of worker health	Scheme for Management of Healthy Mind and Body
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationship	Occupational Safety Safety Management	33
403-8	Workers covered by an occupational health and safety management system	Occupational Safety Scheme for Management of Healthy Mind and Body
403-9	Work-related injuries	Occupational Safety	33, 64

Training and Education

	Item	Reference	Pages in the Kuraray Report 2024
404-1	Average hours of training per year per employee	Talent Development
404-2	Programs for upgrading employee skills and transition assistance programs	Talent Development	35, 46, 47
404-3	Percentage of employees receiving regular performance and career development reviews	Talent Development

Diversity and Equal Opportunity

	Item	Reference	Pages in the Kuraray Report 2024
405-1	Diversity of governance bodies and employee	Executives Activities at Workplace	57, 69 61-63

Child Labor

	Item	Reference	Pages in the Kuraray Report 2024
408-1	Operations and suppliers at significant risk for incidents of child labor	CSR Procurement Policy

Forced or Compulsory Labor

	Item	Reference	Pages in the Kuraray Report 2024
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	CSR Procurement Policy

Local Communities

	Item	Reference	Pages in the Kuraray Report 2024
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities	35

Customer Health and Safety

	Item	Reference	Pages in the Kuraray Report 2024
416-1	Assessment of the health and safety impacts of product and service categories	Product Safety and Chemical Management
416-2	Incidents of non-compliance concerning the health and safety impacts and services	Product Safety and Chemical Management

Marketing and Labeling

	Item	Reference	Pages in the Kuraray Report 2024
417-1	Requirements for product and service information and labeling	Product Safety and Chemical Management
417-2	Incidents of non-compliance concerning product and service information and labeling	Product Safety and Chemical Management
417-3	Incidents of non-compliance concerning marketing communications	Product Safety and Chemical Management