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 2024 to 31 December 2024. (used GRI 1： Foundation 2021)

General Disclosures

1. The organization and its reporting practices

	Item	Reference	Pages in the Kuraray Report 2025
2-1	Organizational details	Overview of the Kuraray Group Main Group Locations Affiliated Companies(Overseas)	7,75
2-2	Entities included in the organization’s sustainability reporting	Main Group Locations Affiliated Companies(Japan) Affiliated Companies(Overseas) Securities Report (Japanese)p7-9、p69	75
2-3	Reporting period, frequency and contact point	Reporting Period　Fiscal 2024: Jan.1 2024 to Dec.31 2024 Contact Us	2

2. Activities and workers

	Item	Reference	Pages in the Kuraray Report 2025
2-6	Activities, value chain and other business relationships	Overview of the Kuraray Group Supply Chain Management Factbook Securities Report (Japanese)p6-9	4,7,8,24-25,53-57
2-7	Employees	Number of Employees Securities Report (Japanese)p2	4,73,75

3. Governance

	Item	Reference	Pages in the Kuraray Report 2025
2-9	Governance structure and composition	Corporate Governance System	63,64,67-68
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	64,65,69
2-11	Chair of the highest governance body	Corporate Governance System	62,64
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance System Sustainability Promotion Structure Response to TCFD Recommendations	64
2-14	Role of the highest governance body in sustainability reporting	Corporate Governance System Sustainability Promotion Structure Response to TCFD Recommendations	64
2-15	Conflicts of interest	Cross-Shareholdings Corporate Governance Report Principle 1-7: Related Party	64,65
2-16	Communication of critical concerns	Sustainability Promotion Structure Risk Management	70-71
2-18	Evaluation of the performance of the highest governance body	Analysis and Evaluation of the Effectiveness of the Board of Directors	65
2-19	Remuneration policies	Officers’ Remuneration System	66
2-20	Process to determine remuneration	Officers’ Remuneration System	64,66

4. Strategy, policies and practices

	Item	Reference	Pages in the Kuraray Report 2025
2-22	Statement on sustainable development strategy	TOP STATEMENT	9-13
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	14,34,36
2-24	Embedding policy commitments	Materiality of Kuraray Group Planet Product People Compliance Supply Chain Management Sustainable Procurement Policy	15-16,17,18-19,26,28-30,34,64,71
2-25	Processes to remediate negative impacts	Sustainability Promotion Structure Supply Chain Management Risk Management Compliance	30,33-34,35-37,71
2-26	Mechanisms for seeking advice and raising concerns	Compliance	71
2-27	Compliance with laws and regulations	Securities Report (Japanese)p61
2-28	Membership associations	Initiatives, etc. Collaboration with industry associations

5. Stakeholder engagement

	Item	Reference	Pages in the Kuraray Report 2025
2-29	Approach to stakeholder engagement	Relationships with stakeholders	2,34,36-37,38-39
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 2025
3-1	Process to determine material topics	Materiality of Kuraray Group Materiality Specific Procedure	26
3-2	List of material topics	Materiality of Kuraray Group	20,26
3-3	Management of material topics	Materiality of Kuraray Group Sustainability Medium-Term Plan Response to TCFD Recommendations Supply Chain Management Corporate Governance System	26,28-30,31-32,33-34,35-37,64,70

Economic

Economic Performance

	Item	Reference	Pages in the Kuraray Report 2025
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,p24-31,p62-65	4,7,23,49-51,53-57,66,72
201-2	Financial implications and other risks and opportunities due to climate change	Securities Report (Japanese)p21-23 Response to TCFD Recommendations	32
201-3	Defined benefit plan obligations and other retirement plans	Securities Report (Japanese) p76

Tax

	Item	Reference	Pages in the Kuraray Report 2025
207-1	Approach to tax	Tax Policy

Environmental

Materials

	Item	Reference	Pages in the Kuraray Report 2025
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 2025
302-1	Energy consumption within the organization	Global Warming Prevention
302-2	Energy consumption outside of the organization	Global Warming Prevention
302-3	Energy intensity	Global Warming Prevention	31
302-4	Reduction of energy consumption	Global Warming Prevention	31

Water and effluents

	Item	Reference	Pages in the Kuraray Report 2025
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	31

Emissions

	Item	Reference	Pages in the Kuraray Report 2025
305-1	Direct(Scope 1)GHG emissions	Global Warming Prevention	30,31,73
305-2	Energy indirect(Scope 2)GHG emissions Image of Control on Emissions of	Global Warming Prevention	30,31,73
305-3	Other indirect(Scope 3)GHG emissions	Global Warming Prevention	30,31,73
305-5	Reduction of GHG emissions	Global Warming Prevention	30,31,73
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 2025
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	31
306-3	Waste generated	Effective Use of Waste Environmental data	31
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 2025
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	Scheme for Work-Life Balance
401-3	Parental leave	Leave for Childcare and Nursing Care	73

Occupational Health and Safety

	Item	Reference	Pages in the Kuraray Report 2025
403-1	Occupational health and safety management system	Safety Management Health Management	35
403-2	Hazaed identification, risk assessment, and incident investigation	Process Safety Occupational Safety	35,70-71
403-3	Occupational health services	Safety Management Health Management	35
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 Safety Management	35
403-8	Workers covered by an occupational health and safety management system	Occupational Safety Health Management
403-9	Work-related injuries	Occupational Safety	35,73

Training and Education

	Item	Reference	Pages in the Kuraray Report 2025
404-1	Average hours of training per year per employee	Talent Development
404-2	Programs for upgrading employee skills and transition assistance programs	Talent Development	37,38,47
404-3	Percentage of employees receiving regular performance and career development reviews	Talent Development

Diversity and Equal Opportunity

	Item	Reference	Pages in the Kuraray Report 2025
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 2025
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 2025
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 2025
413-1	Operations with local community engagement, impact assessments, and development programs	Social Contribution Activities	37

Customer Health and Safety

	Item	Reference	Pages in the Kuraray Report 2025
416-1	Assessment of the health and safety impacts of product and service categories	Product Safety and Chemical Management	34
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 2025
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