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 2023 to March 2024). However, some sections of this report may refer to the calendar year (from January 2023 to December 2023) 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	Corporate Profile The Kureha Group Network Group Companies in Japan Overseas Group Companies
2-2	Entities included in the organization's sustainability reporting	Coverage
2-3	Reporting period, frequency and contact point	Reporting Period Updates of the Sustainability English Site FAQ/Contact(CSR Department)
2-4	Restatements of information	ESG Data Collection (Environment)(Social)(Kureha Group Companies Corporate data, Performance data)
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	Product Groups Value Chains and Sustainability Activities Major purchasing items
2-7	Employees	ESG Data Collection (Social)
2-8	Workers who are not employees	ESG Data Collection (Social)

Standard

Disclosure

2-6

Activities, value chain, and other business relationships

Product Groups

Value Chains and Sustainability Activities

Major purchasing items

2-7

Employees

ESG Data Collection (Social)

2-8

Workers who are not employees

ESG Data Collection (Social)

3. Governance

Standard		Disclosure
2-9	Governance structure and composition	Corporate Governance Structure Corporate Governance Report II. Business Management Organization and Other Corporate Governance Systems regarding Decision-making, Execution of Business, and Oversight in Management
2-10	Nomination and selection of the highest governance body	Corporate Governance Structure Corporate Governance Report I. Basic Views on Corporate Governance, Capital Structure, Corporate Profile and Other Basic Information
2-11	Chair of the highest governance body	Corporate Governance Structure Corporate Governance Report II. Business Management Organization and Other Corporate Governance Systems regarding Decision-making, Execution of Business, and Oversight in Management
2-12	Role of the highest governance body in overseeing the management of impacts	Promotion of Sustainability Activities Annual Securities Report, Sustainability Philosophy and Initiatives (Japanese Only)
2-13	Delegation of responsibility for managing impacts	Promotion of Sustainability Activities
2-14	Role of the highest governance body in sustainability reporting	Promotion of Sustainability Activities Editorial Policy
2-15	Conflicts of interest	Corporate Governance Report I. Basic Views on Corporate Governance, Capital Structure, Corporate Profile and Other Basic Information
2-16	Communication of critical concerns	Whistleblowing System
2-17	Collective knowledge of the highest governance body	ー
2-18	Evaluation of the performance of the highest governance body	Assessment of the Effectiveness of the Board of Directors
2-19	Remuneration policies	Annual Securities Report, Remuneration for Officers, etc. (Japanese Only)
2-20	Process to determine remuneration	Annual Securities Report, Remuneration for Officers, etc. (Japanese Only)
2-21	Annual total compensation ratio	ESG Data Collection (Governance)

4. Strategy, policies and practices

Standard		Disclosure
2-22	Statement on sustainable development strategy	Message from the President
2-23	Policy commitments	Overview of Kureha Group Policies Kureha Group Supply Chain CSR Guidelines
2-24	Embedding policy commitments	Human Rights Efforts Shareholders and Investors Management Structure Risk Management Management Structure Ethics and Compliance Management Structure Compliance Education Information Security Management Structure Responsible Care Activities Management Structure
2-25	Processes to remediate negative impacts	Kureha Group Charter of Corporate Behavior Grievance Mechanisms Whistleblowing System Risk Management Implementation
2-26	Mechanisms for seeking advice and raising concerns	Whistleblowing System ESG Data Collection (Governance)
2-27	Compliance with laws and regulations	ESG Data Collection (Governance) No violations of the law
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 Associations related to pharmaceuticals:The Federation of Pharmaceutical Manufacturers' Association of Japan (FPMAJ), The Pharmaceutical Manufacturers' Association of Tokyo (PMAT), Pharmaceutical Manufacturers' Association of Fukushima

5. Stakeholder engagement

Standard	Disclosure
2-29	Approach to stakeholder engagement	Promoting Dialogue with Stakeholders Dialogue with Shareholders and Investors Supply Chain CSR Survey Labor-Management Relations CSR Local Dialogue Meeting
2-30	Collective bargaining agreements	Labor-Management Relations Percent of labor union members 100%^* *Number of labor union members ÷ Number of eligible people × 100 (excluding those stipulated in the labor agreement)

Standard

Disclosure

2-29

Approach to stakeholder engagement

Promoting Dialogue with Stakeholders

Dialogue with Shareholders and Investors

Supply Chain CSR Survey

Labor-Management Relations

CSR Local Dialogue Meeting

2-30

Collective bargaining agreements

Labor-Management Relations

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	Steps for Identifying Material Issues
3-2	List of material topics	Material Issues and Sustainability Issues
3-3	Management of material topics	Management System Audit: Kureha Material Issues and Sustainability Issues

Standard

Disclosure

3-1

Process to determine material topics

Steps for Identifying Material Issues

3-2

List of material topics

Material Issues and Sustainability Issues

3-3

Management of material topics

Management System Audit: Kureha

Material Issues and Sustainability Issues

Topic specific Standards

GRI 101: Biodiversity 2024

Standard		Disclosure
101-1	Policies to halt and reverse biodiversity loss	ー
101-2	Management of biodiversity impacts	ー
101-3	Access and benefit-sharing	ー
101-4	Identification of biodiversity impacts	Addressing Biodiversity
101-5	Locations with biodiversity impacts	Addressing Biodiversity
101-6	Direct drivers of biodiversity loss	ー
101-7	Changes to the state of biodiversity	ー
101-8	Ecosystem services	ー

GRI 201: Economic Performance 2016

Standard		Disclosure
201-1	Direct economic value generated and distributed	Annual Securities Report, Key Financial Data (Japanese Only) ESG Data Collection (Governance)
201-2	Financial implications and other risks and opportunities due to climate change	Scenario Analysis
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	Labor-Management Relations Recruitment Requirements (Japanese Only)
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

Labor-Management Relations

Recruitment Requirements (Japanese Only)

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	Kureha-kai Medical Corporation (Kureha General Hospital) ESG Data Collection (Social)
203-2	Significant indirect economic impacts	ESG Data Collection (Governance) There were no significant indirect economic impacts identified.

Standard

Disclosure

203-1

Infrastructure investments and services supported

Kureha-kai Medical Corporation (Kureha General Hospital)

ESG Data Collection (Social)

203-2

Significant indirect economic impacts

ESG Data Collection (Governance)

There were no significant indirect economic impacts identified.

GRI 205: Anti-corruption 2016

Standard	Disclosure
205-1	Operations assessed for risks related to corruption	Management Structure Compliance Education
205-2	Communication and training about anti-corruption policies and procedures	Compliance Education Kureha Group Anti-Bribery Policy ESG Data Collection (Governance)
205-3	Confirmed incidents of corruption and actions taken	Management Structure No instances of fines.

Standard

Disclosure

205-1

Operations assessed for risks related to corruption

Management Structure

Compliance Education

205-2

Communication and training about anti-corruption policies and procedures

Compliance Education

Kureha Group Anti-Bribery Policy

ESG Data Collection (Governance)

205-3

Confirmed incidents of corruption and actions taken

Management Structure

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	N/A

GRI 207: Tax 2019

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

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	ー

GRI 302: Energy 2016

Standard		Disclosure
302-1	Energy consumption within the organization	Overview of Kureha Group's Environmental Impact (FY2023) Use of Renewable Energy Sources 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	ESG Data Collection (Environment)
302-5	Reductions in energy requirements of products and services	Not applicable. Reason: Most of the Group's products are intermediate products, and post-sale processing, final products, and end consumers vary widely.

GRI 303: Water and Effluents 2018

Standard		Disclosure
303-1	Interactions with water as a shared resource	Water Use and Prevention of Water Pollution Analysis of Water Risk at Direct Operation Sites 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) Overview of Kureha Group's Environmental Impact (FY2023)
303-4	Water discharge	ESG Data Collection (Environment) Water Use and Prevention of Water Pollution Overview of Kureha Group's Environmental Impact (FY2023)
303-5	Water consumption	ー

GRI 305: Emissions 2016

Standard		Disclosure
305-1	Direct (Scope 1) GHG emissions	Metrics and Targets ESG Data Collection (Environment)
305-2	Energy indirect (Scope 2) GHG emissions	Metrics and Targets ESG Data Collection (Environment)
305-3	Other indirect (Scope 3) GHG emissions	Metrics and Targets ESG Data Collection (Environment)
305-4	GHG emissions intensity	ー
305-5	Reduction of GHG emissions	Metrics and Targets ESG Data Collection (Environment)
305-6	Emissions of ozone-depleting substances (ODS)	ESG Data Collection (Environment)
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	ESG Data Collection (Environment) Overview of Kureha Group's Environmental Impact (FY2023)

GRI 306: Waste 2020

Standard		Disclosure
306-1	Waste generation and significant waste-related impacts	Analyzing
306-2	Management of significant waste-related impacts	Awareness of, and Initiatives on, Marine Plastic Pollution and Recycling of Plastics
306-3	Waste generated	ESG Data Collection (Environment)
306-4	Waste diverted from disposal	ESG Data Collection (Environment)
306-5	Waste directed to disposal	ESG Data Collection (Environment) Overview of Kureha Group's Environmental Impact (FY2023)

GRI 308: Supplier Environmental Assessment 2016

Standard		Disclosure
308-1	New suppliers that were screened using environmental criteria	ー
308-2	Negative environmental impacts in the supply chain and actions taken	Initiative(s)/Activity(ies)

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 Mental and Physical Health Management
401-3	Parental leave	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

Mental and Physical Health Management

401-3

Parental leave

ESG Data Collection (Social)

GRI 402: Labor/Management Relations 2016

Standard		Disclosure
402-1	Minimum notice periods regarding operational changes	Labor-Management Relations

GRI 403: Occupational Health and Safety 2018

Standard		Disclosure
403-1	Occupational health and safety management system	Occupational Safety and Health Management System Management Structure ESG Data Collection (Information on external certification)
403-2	Hazard identification, risk assessment, and incident investigation	Promoting Safety Activities Throughout the Group Chemical Substance Risk Assessment in the Workplace Whistleblowing System
403-3	Occupational health services	Mental and Physical Health Management
403-4	Worker participation, consultation, and communication on occupational health and safety	Safety and Health Committee and Health Committee Occupational Safety and Health Awareness Programs
403-5	Worker training on occupational health and safety	Skills Training Center Eliminating Logistics Accidents Disaster Prevention and Safety in Logistics Occupational Safety and Health Awareness Programs
403-6	Promotion of worker health	Mental and Physical Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Safety and Health, Security and Prevention of Industrial Disasters, and Safety in Logistics
403-8	Workers covered by an occupational health and safety management system	Occupational Safety and Health Management System
403-9	Work-related injuries	Target(s) and What We Have Done/Are Doing ESG Data Collection (Social)
403-10	Work-related ill health	Chemical Substance Risk Assessment in the Workplace ESG Data Collection (Social)

GRI 404: Training and Education 2016

Standard	Disclosure
404-1	Average hours of training per year per employee	ESG Data Collection (Social)
404-2	Programs for upgrading employee skills and transition assistance programs	Human Capital Development System Encouraging Senior Human Capital
404-3	Percentage of employees receiving regular performance and career development reviews	ESG Data Collection (Social)

Standard

Disclosure

404-1

Average hours of training per year per employee

ESG Data Collection (Social)

404-2

Programs for upgrading employee skills and transition assistance programs

Human Capital Development System

Encouraging Senior Human Capital

404-3

Percentage of employees receiving regular performance and career development reviews

ESG Data Collection (Social)

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	ESG Data Collection (Social)

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

ESG Data Collection (Social)

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	N/A

GRI 408: Child Labor 2016

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

GRI 409: Forced or Compulsory Labor 2016

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

GRI 411: Rights of Indigenous Peoples 2016

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

GRI 413: Local Communities 2016

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

GRI 414: Supplier Social Assessment 2016

Standard		Disclosure
414-1	New suppliers that were screened using social criteria	ー
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain CSR Survey

GRI 415: Public Policy 2016

Standard		Disclosure
415-1	Political contributions	ESG Data Collection (Governance)

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 ESG Data Collection (Governance)
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	N/A

Standard

Disclosure

416-1

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

Product Safety and Quality Assurance

Safety Examinations

ESG Data Collection (Governance)

416-2

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

N/A

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	N/A
417-3	Incidents of non-compliance concerning marketing communications	N/A Safety Examinations ESG Data Collection (Governance)

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

N/A

417-3

Incidents of non-compliance concerning marketing communications

N/A