Global SUKIMA IDEAS - NIPPON KAYAKU Co., Ltd.

This indicates information related in items of GRI Standards, but does not indicate "In Accordance" with the standards. “Not Applicable” indicates that the corresponding items are not relevant or have no cases relevant to any critical levels. “―” indicates no information.

General Disclosures

GRI 102：GENERAL DISCLOSURES

Disclosure	Description	Cross-Reference/Direct Answer
102-1	Name of the organization	Corporate Profile Financial Summary Integrated Report > Company Overview/Investor Information
102-2	Activities, brands, products, and services	Our Business Financial Summary
102-3	Location of headquarters	Corporate Profile Integrated Report > Company Overview/Investor Information
102-4	Location of operations	List of Business Establishments The Nippon Kayaku Group's Commitment to CSR
102-5	Ownership and legal form	Corporate Profile Integrated Report > Company Overview/Investor Information
102-6	Markets served	Our Business Financial Summary
102-7	Scale of the organization	The Nippon Kayaku Group's Commitment to CSR Financial Summary Integrated Report > Nippon Kayaku Group Global Business Expansion Integrated Report > Company Overview/Investor Information
102-8	Information on employees and other workers	Non-Financial Highlights With Our Employees > Diversity & Inclusion
102-9	Supply chain	Our Business Financial Summary Integrated Report > The History of Value Creation Integrated Report > Nippon Kayaku Group Status
102-10	Significant changes to the organization and its supply chain	-
102-11	Precautionary Principle or approach	Key Themes ("Materiality") and Our Action Plan > Identification and Implementation of Key Themes Environment/Health/Safety/Quality Management System
102-12	External initiatives	Our Corporate Vision and CSR Management
102-13	Membership of associations	Our Corporate Vision and CSR Management
102-14	Statement from senior decision-maker	Message From Our President
102-15	Key impacts, risks, and opportunities	Key Themes ("Materiality") and Our Action Plan
102-16	Values, principles, standards, and norms of behavior	Corporate Vision Our Corporate Vision and CSR Management > The KAYAKU spirit and CSR Management
102-17	Mechanisms for advice and concerns about ethics	Compliance
102-18	Governance structure	Financial Summary
102-19	Delegating authority	-
102-20	Executive-level responsibility for economic, environmental, and social topics	Corporate Governance > 2. Corporate Governance System Our Corporate Vision and CSR Management > CSR Implementation System
102-21	Consulting stakeholders on economic, environmental, and social topics	-
102-22	Composition of the highest governance body and its committees	Financial Summary Corporate Governance Report
102-23	Chair of the highest governance body	Corporate Governance > 2. Corporate Governance System Corporate Governance Report
102-24	Nominating and selecting the highest governance body	Corporate Governance > 2. Corporate Governance System Corporate Governance Report
102-25	Conflicts of interest	Corporate Governance Report
102-26	Role of highest governance body in setting purpose, values, and strategy	Key Themes ("Materiality") and Our Action Plan > CSR Key Themes ("Materiality"）
102-27	Collective knowledge of highest governance body	Corporate Governance > 8. Risk Management Corporate Governance Report
102-28	Evaluating the highest governance body’s performance	Corporate Governance > Initiatives since Fiscal Year Ended March 31, 2020 Integrated Report > Corporate Governance
102-29	Identifying and managing economic, environmental, and social impacts	Key Themes ("Materiality") and Our Action Plan > CSR Key Themes ("Materiality"）
102-30	Effectiveness of risk management processes	Risk Management Integrated Report > Business Risks
102-31	Review of economic, environmental, and social topics	Corporate Governance > 2. Corporate Governance System
102-32	Highest governance body’s role in sustainability reporting	-
102-33	Communicating critical concerns	-
102-34	Nature and total number of critical concerns	Compliance > Raising Awareness about Compliance
102-35	Remuneration policies	Corporate Governance > 5. Remuneration to Directors and Audit & Supervisory Board Members Corporate Governance Report
102-36	Process for determining remuneration	Corporate Governance > 2. Corporate Governance System Corporate Governance Report
102-37	Stakeholders’ involvement in remuneration	Corporate Governance > 5. Remuneration to Directors and Audit & Supervisory Board Members Corporate Governance Report
102-38	Annual total compensation ratio	-
102-39	Percentage increase in annual total compensation ratio	-
102-40	List of stakeholder groups	Our Corporate Vision and CSR Management > The KAYAKU spirit and CSR Management
102-41	Collective bargaining agreements	-
102-42	Identifying and selecting stakeholders	Our Corporate Vision and CSR Management > The KAYAKU spirit and CSR Management
102-43	Approach to stakeholder engagement	Our Corporate Vision and CSR Management > The KAYAKU spirit and CSR Management
102-44	Key topics and concerns raised	-
102-45	Entities included in the consolidated financial statements	List of Business Establishments Group Companies list（by location）
102-46	Defining report content and topic Boundaries	Key Themes ("Materiality") and Our Action Plan > CSR Key Themes ("Materiality"）
102-47	List of material topics	Key Themes ("Materiality") and Our Action Plan Integrated Report > Management Foundation Underpinning Sustainable Growth
102-48	Restatements of information	-
102-49	Changes in reporting	-
102-50	Reporting period	Editorial Policy
102-51	Date of most recent report	Editorial Policy
102-52	Reporting cycle	Editorial Policy
102-53	Contact point for questions regarding the report	Editorial Policy Contact Us
102-54	Claims of reporting in accordance with the GRI Standards	-
102-55	GRI content index	This page
102-56	External assurance	Editorial Policy > External certification

GRI 103：Economic

Disclosure	Description	Cross-Reference/Direct Answer
103-1	Explanation of the material topic and its Boundary	Key Themes ("Materiality") and Our Action Plan > Identification and Implementation of Key Themes Editorial Policy > Scope of report
103-2	The management approach and its components	Key Themes ("Materiality") and Our Action Plan
103-3	Evaluation of the management approach	Key Themes ("Materiality") and Our Action Plan > Achievements of the Mid-term CSR Action Plan in Fiscal 2020

Material topics

This indicates information focusing on the material items of the GRI standard items.

GRI 201：Economic Performance

Disclosure	Description	Cross-Reference/Direct Answer
201-1	Direct economic value generated and distributed	Financial Summary Integrated Report > Message from Head of Financial Group
201-2	Financial implications and other risks and opportunities due to climate change	Financial Summary
201-3	Defined benefit plan obligations and other retirement plans	Financial Summary
201-4	Financial assistance received from government	Financial Summary

GRI 203：Indirect Economic Impacts

Disclosure	Description	Cross-Reference/Direct Answer
203-1	Infrastructure investments and services supported	-
203-2	Significant indirect economic impacts	-

GRI 205：Anti-corruption

Disclosure	Description	Cross-Reference/Direct Answer
205-1	Operations assessed for risks related to corruption	-
205-2	Communication and training about anti-corruption policies and procedures	Compliance > Raising Awareness about Compliance Integrated Report > Compliance
205-3	Confirmed incidents of corruption and actions taken	-

GRI 206：Anti-competitive Behavior

Disclosure	Description	Cross-Reference/Direct Answer
206-1	Legal actions for anti-competitive behavior, anti-trust,and monopoly practices	-

GRI 301：Materials

Disclosure	Description	Cross-Reference/Direct Answer
301-1	Materials used by weight or volume	Initiatives for Environmental Protection
301-2	Recycled input materials used	-
301-3	Reclaimed products and their packaging materials	-

GRI 302：Energy

Disclosure	Description	Cross-Reference/Direct Answer
302-1	Energy consumption within the organization	Initiatives for Environmental Protection > Promotion of Environmental Protection Activities
302-2	Energy consumption outside of the organization	-
302-3	Energy intensity	-
302-4	Reduction of energy consumption	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts
302-5	Reductions in energy requirements of products and services	-

GRI 303：Water

Disclosure	Description	Cross-Reference/Direct Answer
303-1	Interactions with water as a shared resource	-
303-2	Management of water discharge-related impacts	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts
303-3	Water withdrawal	Initiatives for Environmental Protection > Promotion of Environmental Protection Activities

GRI 305：Emissions

Disclosure	Description	Cross-Reference/Direct Answer
305-1	Direct (Scope1) GHG emissions	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts
305-2	Energy indirect (Scope 2) GHG emissions	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts ESG Information > Non-Financial Highlights
305-3	Other indirect (Scope3) GHG emissions	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts
305-4	GHG emissions intensity	-
305-5	Reduction of GHG emissions	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air　emissions	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts ESG Information > Non-Financial Highlights

GRI 306：Effluents and Waste

Disclosure	Description	Cross-Reference/Direct Answer
306-1	Water discharge by quality and destination	-
306-2	Waste by type and disposal method	Initiatives for Environmental Protection > Results of Our Efforts to Reduce Environmental Impacts
306-3	Significant spills	-
306-4	Transport of hazardous waste	-
306-5	Water bodies affected by water discharges and/or runoff	-

GRI 307：Environmental Compliance

Disclosure	Description	Cross-Reference/Direct Answer
307-1	Non-compliance with environmental laws and regulations	Environment/Health/Safety/Quality Management System

GRI 308：Supplier Environmental Assessment

Disclosure	Description	Cross-Reference/Direct Answer
308-1	New suppliers that were screened using environmental criteria	-
308-2	Negative environmental impacts in the supply chain and actions taken	With Our Business Partners > Environmental and Social Assessment of Our Business Partners

GRI 401：Employment

Disclosure	Description	Cross-Reference/Direct Answer
401-1	New employee hires and employee turnover	With Our Employees > Human Resources Data Financial Summary Integrated Report > Maintaining and Expanding Employment and Development of Human Resources
401-2	Benefits provided to full-time employees that are not provided　to temporary or part-time employees	With Our Employees
401-3	Parental leave	With Our Employees > Human Resources Data With Our Employees > Diversity & Inclusion Integrated Report > Maintaining and Expanding Employment and Development of Human Resources

GRI 402：Labor/Management Relations

Disclosure	Description	Cross-Reference/Direct Answer
402-1	Minimum notice periods regarding operational changes	With Our Employees > Labor Union/Management-Labor Relations

GRI 403：Occupational Health and Safety

Disclosure	Description	Cross-Reference/Direct Answer
403-1	Occupational health and safety management system	With Our Employees > Initiatives for Health and Safety
403-2	Hazard identification, risk assessment, and incident investigation	With Our Employees > Initiatives for Health and Safety
403-3	Occupational health services	With Our Employees > Promoting Health Management
403-4	Worker participation, consultation, and communication on occupational health and safety	With Our Employees > Labor Union/Management-Labor Relations

GRI 404：Training and Education

Disclosure	Description	Cross-Reference/Direct Answer
404-1	Average hours of training per year per employee	With Our Employees > Human Resources Data
404-2	Programs for upgrading employee skills and transition assistance programs	With Our Employees > Development of Human Resource
404-3	Percentage of employees receiving regular performance　and career development reviews	-

GRI 405：Diversity and Equal Opportunity

Disclosure	Description	Cross-Reference/Direct Answer
405-1	Diversity of governance bodies and employees	With Our Employees > Diversity & Inclusion With Our Employees > Human Resources Data Financial Summary
405-2	Ratio of basic salary and remuneration of women to men	-

GRI 406：Non-discrimination

Disclosure	Description	Cross-Reference/Direct Answer
406-1	Incidents of discrimination and corrective actions taken	-

GRI 412：Human Rights Assessment

Disclosure	Description	Cross-Reference/Direct Answer
412-1	Operations that have been subject to human rights reviews or impact assessments	With Our Business Partners > Environmental and Social Assessment of Our Business Partners
412-2	Employee training on human rights policies or procedures	-
412-3	Significant investment agreements and contracts that include　human rights clauses or that underwent human rights screening	-

GRI 414：Supplier Social Assessment

Disclosure	Description	Cross-Reference/Direct Answer
414-1	New suppliers that were screened using social criteria	With Our Business Partners > Environmental and Social Assessment of Our Business Partners
414-2	Negative social impacts in the supply chain and actions taken	Key Themes ("Materiality") and Our Action Plan > Achievements of the Mid-term CSR Action Plan in Fiscal 2020 With Our Business Partners > Environmental and Social Assessment of Our Business Partners

GRI 415:Public Policy

Disclosure	Description	Cross-Reference/Direct Answer
415-1	Political contributions	Compliance

GRI 416：Customer Health and Safety

Disclosure	Description	Cross-Reference/Direct Answer
416-1	Assessment of the health and safety impacts of product　and service categories	Environment/Health/Safety/Quality Management System
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	-

GRI 417：Marketing and Labeling

Disclosure	Description	Cross-Reference/Direct Answer
417-1	Requirements for product and service information and labeling	Environment/Health/Safety/Quality Management System > Response to environmental regulations
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

Disclosure	Description	Cross-Reference/Direct Answer
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Risk Management

GRI 419：Socioeconomic Compliance 2016

Disclosure	Description	Cross-Reference/Direct Answer
419-1	Non-compliance with laws and regulations in the social　and economic area	Compliance Key Themes ("Materiality") and Our Action Plan > Achievements of the Mid-term CSR Action Plan in Fiscal 2020

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