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Updated on May 29, 2026 GRI Standards Content Index

　Our sustainability is referenced to GRI’s Sustainability Reporting Standards. The information reported in this GRI Standard Content Index is for the period 1 January 2025 to 31 December 2025. (used GRI 1： Foundation 2021)

General Disclosures

1. The organization and its reporting practices

	Item	Reference	Pages in the Kuraray Report 2026
2-1	Organizational details	> Overview of the Kuraray Group > Main Group Locations	2,12
2-2	Entities included in the organization’s sustainability reporting	> Overview of the Kuraray Group > Main Group Locations > Securities Report (Japanese)p7-9、p69	2
2-3	Reporting period, frequency and contact point	Reporting Period　Fiscal 2025: Jan.1 2025 to Dec.31 2025 > Contact Us	2

2. Activities and workers

	Item	Reference	Pages in the Kuraray Report 2026
2-6	Activities, value chain and other business relationships	> Overview of the Kuraray Group > Supply Chain Management > Factbook > Securities Report (Japanese)p6-9	9,11,12,22-23,24,54-58
2-7	Employees	> Number of Employees > Securities Report (Japanese)p2	2,9,75

3. Governance

	Item	Reference	Pages in the Kuraray Report 2026
2-9	Governance structure and composition	> Corporate Governance System	52,64-65,68-69
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	62,63
2-11	Chair of the highest governance body	> Corporate Governance System	61,62
2-12	Role of the highest governance body in overseeing the management of impacts	> Corporate Governance System > Sustainability Promotion Structure > Response to TCFD Recommendations	62
2-14	Role of the highest governance body in sustainability reporting	> Corporate Governance System > Sustainability Promotion Structure > Response to TCFD Recommendations	62
2-15	Conflicts of interest	> Cross-Shareholdings > Corporate Governance Report Principle 1-7: Related Party	65,67
2-16	Communication of critical concerns	> Sustainability Promotion Structure > Risk Management	72-73
2-18	Evaluation of the performance of the highest governance body	> Evaluation of the Effectiveness of the Board of Directors	64
2-19	Remuneration policies	> Officers’ Remuneration System	66
2-20	Process to determine remuneration	> Officers’ Remuneration System	62,66

4. Strategy, policies and practices

	Item	Reference	Pages in the Kuraray Report 2026
2-22	Statement on sustainable development strategy	> TOP STATEMENT	4-8
2-23	Policy commitments	> The Kuraray Group Code of Conduct > The Kuraray Group Human Rights Policy > The Kuraray Group Global HR Policy > Sustainable Procurement Policy	14,39,73
2-24	Embedding policy commitments	> Materiality of Kuraray Group > 3P Initiatives > Compliance > Supply Chain Management Sustainable Procurement Policy	15,24,27,30,32,62,73
2-25	Processes to remediate negative impacts	> Sustainability Promotion Structure > Supply Chain Management > Risk Management > Compliance	26,30-32,39,73
2-26	Mechanisms for seeking advice and raising concerns	> Compliance	73
2-27	Compliance with laws and regulations	> Securities Report (Japanese)p71
2-28	Membership associations	> Initiatives, etc. > Collaboration with industry associations

5. Stakeholder engagement

	Item	Reference	Pages in the Kuraray Report 2026
2-29	Approach to stakeholder engagement	> Relationships with stakeholders	2,34,36-37,39
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 2026
3-1	Process to determine material topics	> Materiality of Kuraray Group > Materiality Specific Procedure	17
3-2	List of material topics	> Materiality of Kuraray Group	17,18
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	17,26,27-29,30-32,36-40,62,72-73

Economic

Economic Performance

	Item	Reference	Pages in the Kuraray Report 2026
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) p2-3,p6,p27-35,p70-74	9,12,21,50-53,54-58,66,74
201-2	Financial implications and other risks and opportunities due to climate change	> Securities Report (Japanese)p24-26 > Response to TCFD Recommendations	29
201-3	Defined benefit plan obligations and other retirement plans	> Securities Report (Japanese) p82

Tax

	Item	Reference	Pages in the Kuraray Report 2026
207-1	Approach to tax	> Tax Policy

Environmental

Materials

	Item	Reference	Pages in the Kuraray Report 2026
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 2026
302-1	Energy consumption within the organization	> Responding to Climate Change
302-2	Energy consumption outside of the organization	> Responding to Climate Change
302-3	Energy intensity	> Responding to Climate Change	28
302-4	Reduction of energy consumption	> Responding to Climate Change	28

Water and effluents

	Item	Reference	Pages in the Kuraray Report 2026
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	28

Emissions

	Item	Reference	Pages in the Kuraray Report 2026
305-1	Direct(Scope 1)GHG emissions	> Responding to Climate Change	26,28,75
305-2	Energy indirect(Scope 2)GHG emissions Image of Control on Emissions of	> Responding to Climate Change	26,28,75
305-3	Other indirect(Scope 3)GHG emissions	> Responding to Climate Change	26,28,75
305-5	Reduction of GHG emissions	> Responding to Climate Change	26,28,75
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 2026
306-1	Waste generaton and significant waste-related impacts	> Material Flow in Business Activities > Environmental Management
306-2	Management of significant waste-related impacts	> Effective Use of Waste > Environmental Management > Environmental Target and Results > Material Flow in Business Activities	28
306-3	Waste generated	> Effective Use of Waste > Environmental data	28
306-4	Waste diverted from disposal	> Effective Use of Waste > Environmental data
306-5	Waste directed to disposal	> Effective Use of Waste > Environmental data

Social

Employment

	Item	Reference	Pages in the Kuraray Report 2026
401-1	New employee hires and employee turnover	> Number of Employees Employee Turnover Rate
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	> Diversification of Work Systems
401-3	Parental leave	> Diversification of Work Systems	75

Occupational Health and Safety

	Item	Reference	Pages in the Kuraray Report 2026
403-1	Occupational health and safety management system	> Safety Management > Health Management	40
403-2	Hazaed identification, risk assessment, and incident investigation	> Occupational Safety > Process Safety	40,72-73
403-3	Occupational health services	> Health Management	40
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	> Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationship	> Occupational Safety > Process Safety	40
403-8	Workers covered by an occupational health and safety management system	> Occupational Safety > Health Management
403-9	Work-related injuries	> Occupational Safety	40,75

Training and Education

	Item	Reference	Pages in the Kuraray Report 2026
404-1	Average hours of training per year per employee	> Career Development
404-2	Programs for upgrading employee skills and transition assistance programs	> Career Development	37,45
404-3	Percentage of employees receiving regular performance and career development reviews	> Career Development

Diversity and Equal Opportunity

	Item	Reference	Pages in the Kuraray Report 2026
405-1	Diversity of governance bodies and employee	> Executives > Diversity and Inclusion	63,67-68,73

Child Labor

	Item	Reference	Pages in the Kuraray Report 2026
408-1	Operations and suppliers at significant risk for incidents of child labor	> Sustainable Procurement Policy

Forced or Compulsory Labor

	Item	Reference	Pages in the Kuraray Report 2026
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	> Sustainable Procurement Policy

Local Communities

	Item	Reference	Pages in the Kuraray Report 2026
413-1	Operations with local community engagement, impact assessments, and development programs	> Social Contribution Activities	39

Customer Health and Safety

	Item	Reference	Pages in the Kuraray Report 2026
416-1	Assessment of the health and safety impacts of product and service categories	> Product Safety and Chemical Management	32
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 2026
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