GRI Standards Content Index

102: General Disclosures

GRI 102: General Disclosures 2016

1. Organizational profile

Standard		Disclosure
102-1	Name of the organization	Corporate Profile
102-2	Activities, brands, products, and services	Segment Information Main Businesses, Products and Services of Kureha Group (Japanese Only) Note: No products or services that stakeholders consider controversial or problematic
102-3	Location of headquarters	Corporate Profile
102-4	Location of operations	Group Directory
102-5	Ownership and legal form	Corporate Profile
102-6	Markets served	Segment Information Main Businesses, Products and Services of Kureha Group (Japanese Only) Annual Securities Report, Notes to the Consolidated Financial Statements (Japanese Only)
102-7	Scale of the organization	Corporate Profile Site / Access Annual Securities Report, Key Financial Data (Japanese Only)
102-8	Information on employees and other workers	ESG Data Collection (Social) Employees
102-9	Supply chain	ー
102-10	Significant changes to the organization and its supply chain	Annual Securities Report, Important Business Contracts, etc. (Japanese Only)
102-11	Precautionary Principle or approach	RC Management System Basic Policy on Risk Management
102-12	External initiatives	Responsible Care Global Charter Declaration of Responsible Care Implementation/Responsible Care Policy
102-13	Membership of associations	Japan Economic Federation, Japan Chemical Industry Association, Japan Soda Industry Association, Japan Technology Association of Poly Vinylidene Chloride

2. Strategy

Standard		Disclosure
102-14	Statement from senior decision-maker	Message from the President
102-15	Key impacts, risks, and opportunities	CSR Material Issues

3. Ethics and integrity

Standard	Disclosure
102-16	Values, principles, standards, and norms of behavior	Corporate Identity Kureha Group Basic Policy on CSR Kureha Group's CSR Philosophy Human Rights Policy Kureha Group Ethical Charter
102-17	Mechanisms for advice and concerns about ethics	Compliance Committee Whistleblowing System ESG Data Collection (Governance)

Standard

Disclosure

102-16

Values, principles, standards, and norms of behavior

Corporate Identity

Kureha Group Basic Policy on CSR

Kureha Group's CSR Philosophy

Human Rights Policy

Kureha Group Ethical Charter

102-17

Mechanisms for advice and concerns about ethics

Compliance Committee

Whistleblowing System

ESG Data Collection (Governance)

4. Governance

Standard		Disclosure
102-18	Governance structure	Promotion of CSR Activities Corporate Governance Framework
102-19	Delegating authority	Promotion of CSR Activities RC Management System Corporate Governance Framework
102-20	Executive-level responsibility for economic, environmental, and social topics	Promotion of CSR Activities Corporate Governance
102-21	Consulting stakeholders on economic, environmental, and social topics	Stakeholder Engagement
102-22	Composition of the highest governance body and its committees	Annual Securities Report, Information about Officers (Japanese Only) Selection of board directors
102-23	Chair of the highest governance body	Corporate Governance Framework Annual Securities Report, Information about Corporate Governance (Japanese Only) Corporate Governance Report, Organizational Composition and Operation, etc.
102-24	Nominating and selecting the highest governance body	Annual Securities Report, Information about Corporate Governance (Japanese Only) Corporate Governance Report, Disclosure Based on the Principles of the Corporate Governance Code, etc.
102-25	Conflicts of interest	Annual Securities Report, Information about Officers (Japanese Only)
102-26	Role of highest governance body in setting purpose, values, and strategy	Promotion of CSR Activities
102-27	Collective knowledge of highest governance body	ー
102-28	Evaluating the highest governance body's performance	Corporate Governance Report, Disclosure Based on the Principles of the Corporate Governance Code, etc. CSR Material Issues and Summary Table
102-29	Identifying and managing economic, environmental, and social impacts	Risk Management Corporate Governance Framework Internal Control System (Japanese Only)
102-30	Effectiveness of risk management processes	Risk Management Corporate Governance Framework Internal Control System (Japanese Only)
102-31	Review of economic, environmental, and social topics	Corporate Governance Framework Promotion of CSR Activities CSR Material Issues and Summary Table
102-32	Highest governance body's role in sustainability reporting	ー
102-33	Communicating critical concerns	Corporate Governance Guidelines, 3. Appropriate Cooperation with Stakeholders other than Shareholders ESG Data Collection (Governance)
102-34	Nature and total number of critical concerns	ESG Data Collection (Governance)
102-35	Remuneration policies	Annual Securities Report, Remuneration for Officers, etc. (Japanese Only)
102-36	Process for determining remuneration	Annual Securities Report, Remuneration for Officers, etc. (Japanese Only)
102-37	Stakeholders' involvement in remuneration	Annual Securities Report, Remuneration for Officers, etc. (Japanese Only)
102-38	Annual total compensation ratio	ー
102-39	Percentage increase in annual total compensation ratio	ー

5. Stakeholder engagement

Standard		Disclosure
102-40	List of stakeholder groups	Stakeholder Engagement
102-41	Collective bargaining agreements	ー
102-42	Identifying and selecting stakeholders	Stakeholder Engagement
102-43	Approach to stakeholder engagement	Stakeholder Engagement Shareholders and Investors Customer Engagement (Japanese Only) Labor-Management Relations Local Community Engagement (Japanese Only)
102-44	Key topics and concerns raised	ー

6. Reporting practice

Standard		Disclosure
102-45	Entities included in the consolidated financial statements	Annual Securities Report, Status of Affiliated Companies (Japanese Only) Coverage
102-46	Defining report content and topic Boundaries	Process of Identifying Material Issues
102-47	List of material topics	Fiscal 2020 CSR Summary Table
102-48	Restatements of information	Waste Emissions and Recycling
102-49	Changes in reporting	N/A
102-50	Reporting Period	Reporting Period
102-51	Date of most recent report	Updates of the CSR English site
102-52	Reporting cycle	Updates of the CSR English site
102-53	Contact point for questions regarding the report	FAQ/Contact
102-54	Claims of reporting in accordance with the GRI Standards	Created with reference to the GRI Standard
102-55	GRI content index	GRI Content Index
102-56	External assurance	The authenticity of some data has been confirmed by an in-house safety review

103: Management Approach

GRI 103: Management Approach 2016

Standard	Disclosure
103-1	Explanation of the material topic and its Boundary	Process of Identifying Material Issues Contents of the Report
103-2	The management approach and its components	RC Management System Quality Management System Risk Management Implementation Environmental Management System Occupational Safety and Health Management System Corporate Governance CSR Material Issues and Summary Table
103-3	Evaluation of the management approach	Management System Audit CSR Material Issues and Summary Table

Standard

Disclosure

103-1

Explanation of the material topic and its Boundary

Process of Identifying Material Issues

Contents of the Report

103-2

The management approach and its components

RC Management System

Quality Management System

Risk Management Implementation

Environmental Management System

Occupational Safety and Health Management System

Corporate Governance

CSR Material Issues and Summary Table

103-3

Evaluation of the management approach

Management System Audit

CSR Material Issues and Summary Table

200: Economic Standards

GRI 201: Economic Performance 2016

Standard		Disclosure
201-1	Direct economic value generated and distributed	Annual Securities Report, Key Financial Data (Japanese Only)
201-2	Financial implications and other risks and opportunities due to climate change	ー
201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Report, Notes to the Consolidated Financial Statements (Japanese Only)
201-4	Financial assistance received from government	Annual Securities Report, Notes to the Consolidated Financial Statements (Japanese Only)

GRI 202: Market Presence 2016

Standard	Disclosure
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Recruitment Requirements (Japanese Only) ESG Data Collection (Social)
202-2	Proportion of senior management hired from the local community	ー

Standard

Disclosure

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Recruitment Requirements (Japanese Only)

ESG Data Collection (Social)

202-2

Proportion of senior management hired from the local community

ー

GRI 203: Indirect Economic Impacts 2016

Standard		Disclosure
203-1	Infrastructure investments and services supported	Contributing to the Community Through Medical Care
203-2	Significant indirect economic impacts	ー

GRI 204: Procurement Practices 2016

Standard		Disclosure
204-1	Proportion of spending on local suppliers	ー

GRI 205: Anti-corruption 2016

Standard		Disclosure
205-1	Operations assessed for risks related to corruption	ー
205-2	Communication and training about anti-corruption policies and procedures	Approach for Compliance Education and Enlightenment (Japanese Only)
205-3	Confirmed incidents of corruption and actions taken	ー

GRI 206: Anti-competitive Behavior 2016

Standard		Disclosure
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	N/A

GRI 207: Tax 2019

Standard		Disclosure
207-1	Approach to tax	ー
207-2	Tax governance, control, and risk management	ー
207-3	Stakeholder engagement and management of concerns related to tax	ー
207-4	Country-by-country reporting	ー

300: Environment Standards

GRI 301: Materials 2016

Standard		Disclosure
301-1	Materials used by weight or volume	ー
301-2	Recycled input materials used	ー
301-3	Reclaimed products and their packaging materials	Containers and Packaging Recycling Law (Japanese Only)

GRI 302: Energy 2016

Standard		Disclosure
302-1	Energy consumption within the organization	Energy Use Overview of Kureha Group's Environmental Impact ESG Data Collection (Environment)
302-2	Energy consumption outside of the organization	ー
302-3	Energy intensity	ESG Data Collection (Environment)
302-4	Reduction of energy consumption	Energy Use Climate Change Mitigation in Logistics ESG Data Collection (Environment)
302-5	Reductions in energy requirements of products and services	ー

GRI 303: Water and Effluents 2018

Standard		Disclosure
303-1	Interactions with water as a shared resource	Water Use and Prevention of Water Pollution Production Site
303-2	Management of water discharge-related impacts	Water Use and Prevention of Water Pollution
303-3	Water withdrawal	ESG Data Collection (Environment)
303-4	Water discharge	ESG Data Collection (Environment) Water Use and Prevention of Water Pollution
303-5	Water consumption	ESG Data Collection (Environment)

GRI 304: Biodiversity 2016

Standard		Disclosure
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	ー
304-2	Significant impacts of activities, products, and services on biodiversity	ー
304-3	Habitats protected or restored	ー
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	ー

GRI 305: Emissions 2016

Standard		Disclosure
305-1	Direct (Scope 1) GHG emissions	CO₂ Emissions throughout the Supply Chain CO₂ Emission Volume ESG Data Collection (Environment)
305-2	Energy indirect (Scope 2) GHG emissions	CO₂ Emissions throughout the Supply Chain ESG Data Collection (Environment)
305-3	Other indirect (Scope 3) GHG emissions	CO₂ Emissions throughout the Supply Chain Climate Change Mitigation in Logistics
305-4	GHG emissions intensity	ESG Data Collection (Environment)
305-5	Reduction of GHG emissions	CO₂ Emissions throughout the Supply Chain CO₂ Emission Volume ESG Data Collection (Environment)
305-6	Emissions of ozone-depleting substances (ODS)	ー
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data Collection (Environment)

GRI 306: Waste 2020

Standard		Disclosure
306-1	Waste generation and significant waste-related impacts	ー
306-2	Management of significant waste-related impacts	Waste Emissions and Recycling
306-3	Waste generated	Waste Generation ESG Data Collection (Environment)
306-4	Waste diverted from disposal	ESG Data Collection (Environment)
306-5	Waste directed to disposal	Waste at Final Depositing ESG Data Collection (Environment)

GRI 307: Environmental Compliance 2016

Standard		Disclosure
307-1	Non-compliance with environmental laws and regulations	ー

GRI 308: Supplier Environmental Assessment 2016

Standard		Disclosure
308-1	New suppliers that were screened using environmental criteria	Procurement and Selection of Suppliers (Japanese Only)
308-2	Negative environmental impacts in the supply chain and actions taken	ー

400: Social Standards

GRI 401: Employment 2016

Standard	Disclosure
401-1	New employee hires and employee turnover	ESG Data Collection (Social)
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Annual Securities Report, Notes to the Consolidated Financial Statements (Japanese Only) Work-Life Balance Health Care Mental Health
401-3	Parental leave	Main Results of Training (Japanese Only) ESG Data Collection (Social)

Standard

Disclosure

401-1

New employee hires and employee turnover

ESG Data Collection (Social)

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Annual Securities Report, Notes to the Consolidated Financial Statements (Japanese Only)

Work-Life Balance

Health Care

Mental Health

401-3

Parental leave

Main Results of Training (Japanese Only)

ESG Data Collection (Social)

GRI 402: Labor/Management Relations 2016

Standard		Disclosure
402-1	Minimum notice periods regarding operational changes	ー

GRI 403: Occupational Health and Safety 2018

Standard		Disclosure
403-1	Occupational health and safety management system	RC Management System Occupational Safety and Health Management System ESG Data Collection (Information on external certification)
403-2	Hazard identification, risk assessment, and incident investigation	Occupational Safety and Health Activities Chemical Substance Risk Assessment in the Workplace (Japanese Only) Corporate Governance Guidelines, 3. Appropriate Cooperation with Stakeholders Other than Shareholders Whistleblowing System
403-3	Occupational health services	Promoting Good Health
403-4	Worker participation, consultation, and communication on occupational health and safety	ー
403-5	Worker training on occupational health and safety	Eliminating Logistics Accidents Disaster Prevention in Logistics Occupational Safety and Health Awareness Programs (Japanese Only)
403-6	Promotion of worker health	Basic Policy on Health and Promotion Health Care Mental Health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety and Health
403-8	Workers covered by an occupational health and safety management system	Occupational Safety and Health Management System
403-9	Work-related injuries	Occupational Safety and Health Activities ESG Data Collection (Social)
403-10	Work-related ill health	ESG Data Collection (Social)

GRI 404: Training and Education 2016

Standard	Disclosure
404-1	Average hours of training per year per employee	Main Results of Training (Japanese Only)
404-2	Programs for upgrading employee skills and transition assistance programs	Shine-Up Seminar Open Enrollment Training and Seminars Senior Seminar Global Human Capital Development Practical Skills Training (PST)
404-3	Percentage of employees receiving regular performance and career development reviews	ー

Standard

Disclosure

404-1

Average hours of training per year per employee

Main Results of Training (Japanese Only)

404-2

Programs for upgrading employee skills and transition assistance programs

Shine-Up Seminar

Open Enrollment Training and Seminars

Senior Seminar

Global Human Capital Development

Practical Skills Training (PST)

404-3

Percentage of employees receiving regular performance and career development reviews

ー

GRI 405: Diversity and Equal Opportunity 2016

Standard	Disclosure
405-1	Diversity of governance bodies and employees	Annual Securities Report, Information about Officers (Japanese Only) ESG Data Collection (Social)
405-2	Ratio of basic salary and remuneration of women to men	ー

Standard

Disclosure

405-1

Diversity of governance bodies and employees

Annual Securities Report, Information about Officers (Japanese Only)

ESG Data Collection (Social)

405-2

Ratio of basic salary and remuneration of women to men

ー

GRI 406: Non-discrimination 2016

Standard		Disclosure
406-1	Incidents of discrimination and corrective actions taken	N/A

GRI 407: Freedom of Association and Collective Bargaining 2016

Standard		Disclosure
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	ー

GRI 408: Child Labor 2016

Standard		Disclosure
408-1	Operations and suppliers at significant risk for incidents of child labor	ー

GRI 409: Forced or Compulsory Labor 2016

Standard		Disclosure
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	ー

GRI 410: Security Practices 2016

Standard		Disclosure
410-1	Security personnel trained in human rights policies or procedures	ー

GRI 411: Rights of Indigenous Peoples 2016

Standard		Disclosure
411-1	Incidents of violations involving rights of indigenous peoples	N/A

GRI 412: Human Rights Assessment 2016

Standard		Disclosure
412-1	Operations that have been subject to human rights reviews or impact assessments	ー
412-2	Employee training on human rights policies or procedures	Human Rights Efforts
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	ー

GRI 413: Local Communities 2016

Standard	Disclosure
413-1	Operations with local community engagement, impact assessments, and development programs	Stakeholder Engagement CSR Local Dialogue Meeting Social Activities
413-2	Operations with significant actual and potential negative impacts on local communities	ー

Standard

Disclosure

413-1

Operations with local community engagement, impact assessments, and development programs

Stakeholder Engagement

CSR Local Dialogue Meeting

Social Activities

413-2

Operations with significant actual and potential negative impacts on local communities

ー

GRI 414: Supplier Social Assessment 2016

Standard		Disclosure
414-1	New suppliers that were screened using social criteria	Procurement and Selection of Suppliers (Japanese Only)
414-2	Negative social impacts in the supply chain and actions taken	CSR Survey

GRI 415: Public Policy 2016

Standard		Disclosure
415-1	Political contributions	ー

GRI 416: Customer Health and Safety 2016

Standard	Disclosure
416-1	Assessment of the health and safety impacts of product and service categories	Product Safety and Quality Assurance Safety Examinations Safety Evaluations
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	ー

Standard

Disclosure

416-1

Assessment of the health and safety impacts of product and service categories

Product Safety and Quality Assurance

Safety Examinations

Safety Evaluations

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

ー

GRI 417: Marketing and Labeling 2016

Standard	Disclosure
417-1	Requirements for product and service information and labeling	Management of Chemical Substances Safety Examinations
417-2	Incidents of non-compliance concerning product and service information and labeling	ー
417-3	Incidents of non-compliance concerning marketing communications	N/A Safety Examinations

Standard

Disclosure

417-1

Requirements for product and service information and labeling

Management of Chemical Substances

Safety Examinations

417-2

Incidents of non-compliance concerning product and service information and labeling

ー

417-3

Incidents of non-compliance concerning marketing communications

N/A

Safety Examinations

GRI 418: Customer Privacy 2016

Standard		Disclosure
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	N/A

GRI 419: Socioeconomic Compliance 2016

Standard		Disclosure
419-1	Non-compliance with laws and regulations in the social and economic area	ESG Data Collection (Governance)