GRI Standards Content Index

Our sustainability report references GRIs Sustainability Reporting Standard.

General Disclosures

1. Organizational profile

Item Website Pages in the Kuraray Report
102-1 Name of the organization Corporate overview 57
102-2 Activities, brands, products, and services Business Outline 4, 8, 23, 33, 41-44
102-3 Location of headquarters Location 57
102-4 Location of operations Business by Region 57-58
102-5 Ownership and legal form Corporate overview 57
102-6 Markets served Business by Region
Corporate overview
7, 33, 57-58
102-7 Scale of the organization Securities Report (Japanese) p2-10
Business Outline
39, 57
102-8 Information on employees and other workers Activities at Workplace 40, 57
102-9 Supply chain Supply Chain Management
102-10 Significant changes to the organization and its supply chain Securities Report (Japanese) p6-8
"Details of our Businesses," "Status of Our Affiliates"

TOP STATEMENT
12, 15
102-11 Precautionary Principle or approach Risk Management and Compliance 14, 22, 24-26, 55-56
102-12 External initiatives Initiatives, etc.
102-13 Membership of associations Initiatives, etc.

2. Strategy

Item Reference Pages in the Kuraray Report
102-14 Statement from senior decision-maker TOP STATEMENT 10-14

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
1-2, 5, 16

4. Governance

Item Reference Pages in the Kuraray Report
102-18 Governance structure Corporate Governance System 46-47

5. Stakeholder engagement

Item Reference Pages in the Kuraray Report
102-40 List of stakeholder groups Relationships with stakeholders
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 Relationships with stakeholders
102-43 Approach to stakeholder engagement Relationships with stakeholders
102-44 Key topics and concerns raised Relationships with stakeholders

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)
57-58
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 Materiality of Kuraray Group 5
102-48 Restatements of information Not applicable
102-49 Changes in reporting Not applicable
102-50 Reporting period Reporting Period
Fiscal 2021: Jan.1 2021 to Dec.31 2021
102-51 Date of most recent report Issue Date
June 2022 (Previous issue: May 2021: Next issue: June 2023 (planned))
102-52 Reporting cycle Issue Date
June 2022 (Previous issue: May 2021: Next issue: June 2023 (planned))
102-53 Contact point for questions regarding the report Location back cover
102-54 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

Economic Performance

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Sustainability Long-term Vision and Sustainability Medium-term Plan
16-18, 22
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) p63
*1 Main Cost Items and Monetary Amounts Among Sales Costs and General Management Costs
37-38, 49-50
201-2 Financial implications and other risks and opportunities due to climate change Securities Report (Japanese) p11-13 22
201-3 Defined benefit plan obligations and other retirement plans Securities Report (Japanese) p75

Environmental

Materials

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Environmental Target and Results
Environmental Management
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 Materiality of Kuraray Group
Environmental Target and Results
Environmental Management
18-22
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 21
302-4 Reduction of energy consumption Global Warming Prevention

Water and effluents

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Environmental Target and Results
Environmental Management
Effective Utilization of Water Resources
21
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

Emissions

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Environmental Target and Results
Environmental Management
18-22
305-1 Direct(Scope 1)GHG emissions Global Warming Prevention 40
305-2 Energy indirect(Scope 2)GHG emissions Image of Control on Emissions of Global Warming Prevention 40
305-3 Other indirect(Scope 3)GHG emissions Global Warming Prevention
305-5 Reduction of GHG emissions Global Warming Prevention
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
103-1,2,3 Management Approach Materiality of Kuraray Group
Environmental Target and Results
Environmental Management
21
306-1 Waste generaton and significant waste-related impacts Material Flow in Business Activities
Environmental Management
306-2 Management of significant waste-related impacts Reduction and Effective Waste, and Reduction of Landfill Waste
Material Flow in Business Activities
Environmenal Target and Results
21
306-3 Waste generated Reduction and Effective Waste, and Reduction of Landfill Waste
Environmental data
306-4 Waste diverted from disposal Reduction and Effective Waste, and Reduction of Landfill Waste
Environmental data
306-5 Waste directed to disposal Reduction and Effective Waste, and Reduction of Landfill Waste
Environmental data
21

Social

employment

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Social Target and Results
Activities at Workplace
16-20, 23-28
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 40

Occupational Health and Safety

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Safety Target and Results
Safety Management
25-26
403-1 Occupational health and safety management system Safety Management
Scheme for Management of Healthy Mind and Body
25
403-2 Hazaed identification, risk assessment, and incident investigation Process Safety 25-26
403-3 Occupational health services Occupational Safety 26
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
26
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
Process Safety
26
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 26, 40
403-10 Work-related ill health Not disclosed

Training and Education

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Social Target and Results
Activities at Workplace
27-28
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 27-28
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
103-1,2,3 Management Approach Materiality of Kuraray Group
Social Target and Results
Activities at Workplace
18, 27
405-1 Diversity of governance bodies and employee Executives
Activities at Workplace
40, 45-47

Local Communities

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Social Target and Results
28
413-1 Operations with local community engagement, impact assessments, and development programs Social Contribution Activities 28

Customer Health and Safety

Item Reference Pages in the Kuraray Report
103-1,2,3 Management Approach Materiality of Kuraray Group
Activity Target and Results
Safety Management
24
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
103-1,2,3 Management Approach Materiality of Kuraray Group
Activity Target and Results
Product Safety and Chemical Management
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