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 2022 to 31 December 2022. (used GRI1 : Foundation 2021)

General Disclosures

1. The organization and its reporting practices

	Item	Reference	Pages in the Kuraray Report 2023
2-1	Organizational details	Overview of the Kuraray Group Main Group Locations Affiliated Companies(Oerseas)	10,66
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、p61
2-3	Reporting period, frequency and contact point	Reporting Period　Fiscal 2022: Jan.1 2022 to Dec.31 2022 Contact Us	1

2. Activities and workers

	Item	Reference	Pages in the Kuraray Report 2023
2-6	Activities, value chain and other business relationships	Overview of the Kuraray Group Supply Chain Management Factbook(Japanese) Securities Report (Japanese)p6-8	9
2-7	Employees	Activities at Workplaces Securities Report (Japanese)p2	3,54

3. Governance

	Item	Reference	Pages in the Kuraray Report 2023
2-9	Governance structure and composition	Corporate Governance System	56,57,60-62
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	57,58
2-11	Chair of the highest governance body	Corporate Governance System	55,57
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance System Sustainability Promotion Structure Response to TCFD Recommendations	57
2-14	Role of the highest governance body in sustainability reporting	Corporate Governance System Sustainability Promotion Structure Response to TCFD Recommendations	57
2-15	Conflicts of interest	Cross-Shareholdings Corporate Governance Report Principle 1-7: Related Party	58
2-16	Communication of critical concerns	Sustainability Promotion Structure Risk Management	63
2-18	Evaluation of the performance of the highest governance body	Analysis and Evaluation of the Effectiveness of the Board of Directors	58
2-19	Remuneration policies	Officers’ Remuneration System	59
2-20	Process to determine remuneration	Officers’ Remuneration System	57,59

4. Strategy, policies and practices

	Item	Reference	Pages in the Kuraray Report 2023
2-22	Statement on sustainable development strategy	TOP STATEMENT	11-16
2-23	Policy commitments	The Kuraray Group Code of Conduct The Kuraray Group Global HR Policy CSR Procurement Policy
2-24	Embedding policy commitments	Compliance Supply Chain Management CSR Procurement Policy
2-25	Processes to remediate negative impacts	Sustainability Promotion Structure Response to TCFD Recommendations Supply Chain Management Risk Management Compliance	24,26-27-29,64
2-26	Mechanisms for seeking advice and raising concerns	Compliance	64
2-27	Compliance with laws and regulations	Securities Report (Japanese)p63
2-28	Membership associations	Initiatives, etc. Collaboration with industry associations

5. Stakeholder engagement

	Item	Reference	Pages in the Kuraray Report 2023
2-29	Approach to stakeholder engagement	Relationships with stakeholders
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 2023
3-1	Process to determine material topics	Materiality of Kuraray Group Materiality Specific Procedure
3-2	List of material topics	Materiality of Kuraray Group	17,23
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	23-24, 26-29, 57

Economic

Economic Performance

	Item	Reference	Pages in the Kuraray Report 2023
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) p10,p32,p66	51-53, 59
201-2	Financial implications and other risks and opportunities due to climate change	Securities Report (Japanese)p11 Response to TCFD Recommendations	27
201-3	Defined benefit plan obligations and other retirement plans	Securities Report (Japanese) p77

Tax

	Item	Reference	Pages in the Kuraray Report 2023
207-1	Approach to tax	Tax Policy

Environmental

Materials

	Item	Reference	Pages in the Kuraray Report 2023
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 2023
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	26
302-4	Reduction of energy consumption	Global Warming Prevention

Water and effluents

	Item	Reference	Pages in the Kuraray Report 2023
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 2023
305-1	Direct(Scope 1)GHG emissions	Global Warming Prevention	26,54
305-2	Energy indirect(Scope 2)GHG emissions Image of Control on Emissions of	Global Warming Prevention	26,54
305-3	Other indirect(Scope 3)GHG emissions	Global Warming Prevention	27
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 2023
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 Environmental Target and Results	26
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	26

Social

Employment

	Item	Reference	Pages in the Kuraray Report 2023
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	54

Occupational Health and Safety

	Item	Reference	Pages in the Kuraray Report 2023
403-1	Occupational health and safety management system	Safety Management Scheme for Management of Healthy Mind and Body	32
403-2	Hazaed identification, risk assessment, and incident investigation	Process Safety Occupational Safety	32
403-3	Occupational health services	Scheme for Management of Healthy Mind and Body	32
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	32
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	32

Training and Education

	Item	Reference	Pages in the Kuraray Report 2023
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	31
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 2023
405-1	Diversity of governance bodies and employee	Executives Activities at Workplace	54,60-62

Child Labor

	Item	Reference	Pages in the Kuraray Report 2023
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 2023
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	CSR Procurement Policy

Local Communities

	Item	Reference	ages in the Kuraray Report 2023
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities	31

Customer Health and Safety

	Item	Reference	Pages in the Kuraray Report 2023
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 2023
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