GRI Standards Content Index

1. Organizational profile

	Item	Reference	Pages in the Kuraray Report
102-1	Name of the organization	Corporate overview	46
102-2	Activities, brands, products, and services	Business Outline	6,18
102-3	Location of headquarters	Location	46
102-4	Location of operations	Business by Region	46
102-5	Ownership and legal form	Corporate overview	46
102-6	Markets served	Business by Region Corporate overview	46
102-7	Scale of the organization	Financial and Non-Financial Highlights Business Outline	9
102-8	Information on employees and other workers	Activities at Workplace	50
102-9	Supply chain	Value Chain	34
102-10	Significant changes to the organization and its supply chain	Securities Report (Japanese) p6-8 TOP STATEMET	11-14
102-11	Precautionary Principle or approach	Risk Management and Compliance	44-45
102-12	External initiatives	Responsible Care
102-13	Membership of associations	Responsible Care

2. Strategy

	Item	Reference	Pages in the Kuraray Report
102-14	Statement from senior decision-maker	TOP STATEMET	11-14

3. Ethics and integrity

	Item	Reference	Pages in the Kuraray Report
102-16	Values, principles, standards, and norms of behavior	Corporate Statements Kuraray Group Code of Conduct	2

4. Governance

	Item	Reference	Pages in the Kuraray Report
102-18	Governance structure	Corporate Governance System	26-27

5. Stakeholder engagement

	Item	Reference	Pages in the Kuraray Report
102-40	List of stakeholder groups	Stakeholder Communication	33
102-41	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
102-42	Identifying and selecting stakeholders	Stakeholder Communication	33
102-43	Approach to stakeholder engagement	Stakeholder Communication	33
102-44	Key topics and concerns raised	Stakeholder Communication

6. Reporting practice

	Item	Reference	Pages in the Kuraray Report
102-45	Entities included in the consolidated financial statements	The Kuraray Group Affiliates (Japan) Affiliates (Overseas)	46
102-46	Defining report content and topic Boundaries	Scope of the Report Safety and Environment: Reports focus on Kuraray Co., Ltd. and domestic affiliated companies, but also include some overseas affiliated companies Social: Reports focus on Kuraray Co., Ltd., but also include some affiliated companies depending on their activities in the respective field.
102-47	List of material topics	CSR Materiality of Kuraray Group
102-48	Restatements of information	Not applicable
102-49	Changes in reporting	Not applicable
102-50	Reporting period	Reporting Period Fiscal 2017: Jan.1 2017 to Dec.31 2017	2
102-51	Date of most recent report	Issue Date May 2018 (Previous issue: May 2017: Next issue: May 2019 (planned))
102-52	Reporting cycle	Issue Date May 2018 (Previous issue: May 2017: Next issue: May 2019 (planned))
102-53	Contact point for questions regarding the report	Location	46
102-54	Claims of reporting in accordance with the GRI Standards	-
102-55	GRI content index	GRI content index (This page)
102-56	External assurance	External certification including ISO 14001. Issues reports to government agencies and verifies compliance regarding relevant laws and regulations.

Economic Performance

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group Medium-term Management Plan "PROUD2020"	11-15,34
201-1	Direct economic value generated and distributed	Overview of the Kuraray Group Medium-term Management Plan "PROUD2020" Securities Report (Japanese) p70	11-15
201-2	Financial implications and other risks and opportunities due to climate change	Securities Report (Japanese) p14
201-3	Defined benefit plan obligations and other retirement plans	Securities Report (Japanese) p77

Materials

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Environmental Management	34,41,42
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
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Environmental Management	34,41,42
302-1	Energy consumption within the organization	Image of Control on Emissions of Greenhouse Gases in Entire Scope-3 Supply Chain	10,42
302-2	Energy consumption outside of the organization	Image of Control on Emissions of Greenhouse Gases in Entire Scope-3 Supply Chain
302-4	Energy intensity	Global Warming Prevention

Water

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results	34,41,42
		Environmental Management	42
303-1	Water withdrawal by source	Effective Utilization of Water Resources
303-2	Water source significantly affected by withdrawal of water	Effective Utilization of Water Resources
303-3	Water recycled and reused	Effective Utilization of Water Resources

Emissions

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results	34,41,42
		Environmental Management	42
305-1	Direct(Scope 1)GHG emissions	Image of Control on Emissions of Greenhouse Gases in Entire Scope-3 Supply Chain	10,42
305-2	Energy indirect(Scope 2)GHG emissions	Image of Control on Emissions of Greenhouse Gases in Entire Scope-3 Supply Chain
305-3	Other indirect(Scope 3)GHG emissions	Image of Control on Emissions of Greenhouse Gases in Entire Scope-3 Supply Chain
305-5	Reduction of GHG emissions	Global Warming Prevention	10,42
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

Effluents and Waste

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results	34,41,42
		Environmental Management	42
306-1	Water discharge by quality and destination	Material Flow in Business Activities	42
306-2	Waste by type and disposal method	Reduction and Effective Waste, and Reduction of Landfill Waste Material Flow in Business Activities
306-3	Significant spills	Not applicable

employment

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Activities at Workplace	34,37
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

Occupational Health and Safety

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Safety Management	34,39
403-1	Workers representation in formal joint management-worker health and safety committees	Safety Management	39
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Occupational Safety	10
403-3	Workers with high incidence or high risk of diseases related to their occupation	Occupational Safety
403-4	Health and safety topics covered in formal agreements with trade unions	Occupational Safety

Training and Education

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Activities at Workplace	34,37
404-1	Average hours of training per year per employee	Approach to Human Resource Development Risk Management and Compliance	38
404-2	Programs for upgrading employee skills and transition assistance programs	Approach to Human Resource Development	38
404-3	Percentage of employees receiving regular performance and career development reviews	Approach to Human Resource Development	38

Diversity and Equal Opportunity

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Activities at Workplace	34,37,38
405-1	Diversity of governance bodies and employee	Executives Activities at Workplace	10,31

Local Communities

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Sociality Goals and Actual Performance	34,43
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities	43-44

Customer Health and Safety

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Safety Management	34,39,40
416-1	Assessment of the health and safety impacts of product and service categories	Product Safety
416-2	Incidents of non-compliance concerning the health and safety impacts and services	Not applicable

Marketing and Labeling

	Item	Reference	Pages in the Kuraray Report
103-1,2,3	Management Approach	CSR Materiality of Kuraray Group CSR Activity Target and Results Quality Management	34,44
417-1	Requirements for product and service information and labeling	Quality Management
417-2	Incidents of non-compliance concerning product and service information and labeling	Not applicable
417-3	Incidents of non-compliance concerning marketing communications	Not applicable