GRI Standards Content Index

The Kureha sustainability refers to the GRI Sustainability Reporting Standards.
In principle, the reporting time frame for Kureha's CSR activities is the same as its fiscal year (from April 2022 to March 2023). However, some sections of this report may refer to the calendar year (from January 2022 to December 2022) or activities after April 1, 2023.

2:General Disclosures

GRI 2:General Disclosures 2021

1. The organization and its reporting practices

Standard Disclosure
2-1 Organizational details
2-2 Entities included in the organization's sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance

The authenticity of some data has been confirmed by an in-house safety review

2. Activities and workers

Standard Disclosure
2-6 Activities, value chain, and other business relationships
2-7 Employees
2-8 Workers who are not employees

3. Governance

Standard Disclosure
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body

2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio

4. Strategy, policies and practices

Standard Disclosure
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations

Japan Economic Federation, Japan Chemical Industry Association, Japan Soda Industry Association, Japan Technology Association of Poly Vinylidene Chloride, Battery Association for Supply Chain, United Nations Global Compact

5. Stakeholder engagement

Standard Disclosure
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

Percent of labor union members 100%*

  • *Number of labor union members ÷ Number of eligible people × 100 (excluding those stipulated in the labor agreement)

3:Material Topics

GRI 3:Material Topics 2021

Standard Disclosure
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

200: Economic Standards

GRI 201: Economic Performance 2016

Standard Disclosure
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government

GRI 202: Market Presence 2016

Standard Disclosure
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
202-2 Proportion of senior management hired from the local community

GRI 203: Indirect Economic Impacts 2016

Standard Disclosure
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts

There were no significant indirect economic impacts identified.

GRI 204: Procurement Practices 2016

Standard Disclosure
204-1 Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016

Standard Disclosure
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken

No instances of fines.

GRI 206: Anti-competitive Behavior 2016

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


GRI 207: Tax 2019

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

300: Environment Standards

GRI 301: Materials 2016

Standard Disclosure
301-1 Materials used by weight or volume

301-2 Recycled input materials used

301-3 Reclaimed products and their packaging materials

GRI 302: Energy 2016

Standard Disclosure
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization

302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services

GRI 303: Water and Effluents 2018

Standard Disclosure
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption

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

304-2 Significant impacts of activities, products, and services on biodiversity

304-3 Habitats protected or restored

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

GRI 305: Emissions 2016

Standard Disclosure
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity

305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

GRI 306: Waste 2020

Standard Disclosure
306-1 Waste generation and significant waste-related impacts

306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal

GRI 308: Supplier Environmental Assessment 2016

Standard Disclosure
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken

400: Social Standards

GRI 401: Employment 2016

Standard Disclosure
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave

GRI 402: Labor/Management Relations 2016

Standard Disclosure
402-1 Minimum notice periods regarding operational changes

GRI 403: Occupational Health and Safety 2018

Standard Disclosure
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health

GRI 404: Training and Education 2016

Standard Disclosure
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews

GRI 405: Diversity and Equal Opportunity 2016

Standard Disclosure
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men

GRI 406: Non-discrimination 2016

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


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


GRI 408: Child Labor 2016

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


GRI 409: Forced or Compulsory Labor 2016

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

The survey found no suppliers with forced labor risks.

GRI 410: Security Practices 2016

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

GRI 411: Rights of Indigenous Peoples 2016

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


GRI 413: Local Communities 2016

Standard Disclosure
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities

GRI 414: Supplier Social Assessment 2016

Standard Disclosure
414-1 New suppliers that were screened using social criteria

414-2 Negative social impacts in the supply chain and actions taken

GRI 415: Public Policy 2016

Standard Disclosure
415-1 Political contributions

GRI 416: Customer Health and Safety 2016

Standard Disclosure
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services


GRI 417: Marketing and Labeling 2016

Standard Disclosure
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling


417-3 Incidents of non-compliance concerning marketing communications


GRI 418: Customer Privacy 2016

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