Comparison with ISO 26000

The Kureha Group has created a comparison table to confirm whether information is disclosed in accordance with the seven core issues of the international standard ISO 26000 “Guidance on Social Responsibility” published in November 2010.

Core Subjects	Issues	References
Organizational governance	Organizational governance	Message from the President RC Management System Declaration of Responsible Care Implementation/Responsible Care Policy Promotion of CSR Activities CSR Material Issues and Summary Table Stakeholder Engagement Risk Management Whistleblowing System ESG Data Collection (Governance) Procurement Policy Basic Policy on Information Disclosure Basic Policy for Customer Satisfaction Labor-Management Relations Local Community Engagement (Japanese Only)
Human rights	Due diligence Human rights risk situations Avoidance of complicity Resolving grievances Discrimination and vulnerable groups Civil and political rights Economic, social and cultural rights Fundamental principles and rights at work	Labor-Management Relations ESG Data Collection (Social) Human Rights Efforts Stakeholder Engagement CSR Local Dialogue Meeting Social Activities Product Safety and Quality Assurance Safety Examinations Safety Evaluations
Labour practices	Employment and employment relationships Conditions of work and social protection Social dialogue Health and safety at work Human development and training in the workplace	ESG Data Collection (Social) Labor-Management Relations Childcare and Nursing (Japanese Only) Main Results of Training (Japanese Only) Shine-Up Seminar Open Enrollment Training and Seminars Senior Seminar Global Human Capital Development Practical Skills Training (PST) Work-Life Balance Health Care Mental Health Occupational Safety and Health
The environment	Prevention of pollution Sustainable resource use Climate change mitigation and adaptation Protection of the environment, biodiversity and restoration of natural habitats	Recycling Rates ESG Data Collection (Environment) Containers and Packaging Recycling Law (Japanese Only) Energy Use Water Use and Prevention of Water Pollution CO₂ Emissions throughout the Supply Chain CO₂ Emission Volume Climate Change Mitigation in Logistics RC Topics: Received the "Action for Climate Change, Minister of Environment Award" from the Minister of the Environment (Japanese Only) Overview of Kureha Group's Environmental Impact
Fair operating practices	Anti-corruption Responsible political involvement Fair competition Promoting social responsibility in the value chain Respect for property rights	Approach for Compliance Education and Enlightenment (Japanese Only) Product Safety and Quality Assurance Safety Examinations Safety Evaluations ESG Data Collection (Governance)
Consumer issues	Fair marketing, factual and unbiased information and fair contractual practices Protecting consumers' health and safety Sustainable consumption Consumer service, support, and complaint and dispute resolution Consumer data protection and privacy Access to essential services Education and awareness	Containers and Packaging Recycling Law (Japanese Only) Management of Chemical Substances Stakeholder Engagement Product Safety and Quality Assurance Safety Examinations Safety Evaluations Customer Engagement (Japanese Only) Shareholders and Investors Labor-Management Relations Local Community Engagement (Japanese Only) Contribution to the Iwaki Special Support Education School Kubota Branch (Japanese Only)
Community involvement and development	Community involvement Education and culture Employment creation and skills development Technology development and access Wealth and income creation Health Social investment	ESG Data Collection (Social) Shine-Up Seminar Open Enrollment Training and Seminars Senior Seminar Global Human Capital Development Practical Skills Training (PST) Stakeholder Engagement CSR Local Dialogue Meeting Social Activities Contributing to the Community Through Medical Care Contribution to the Iwaki Special Support Education School Kubota Branch (Japanese Only)

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