The Asahi Kasei Group's report on sustainability activities references the "GRI Sustainability Reporting Standards."

Universal Standards

Disclosure Number	Disclosure	Page number(s) and/or URL(s)
GRI102: General Disclosures 2016
Organizational profile
102-1	Name of the organization	Corporate Profile Group Companies
102-2	Activities, brands, products, and services	Asahi Kasei all around Products
102-3	Location of headquarters	Corporate Profile
102-4	Location of operations	Asahi Kasei Worldwide
102-5	Ownership and legal form	Corporate Profile
102-6	Markets served	Asahi Kasei Worldwide Products
102-7	Scale of the organization	Corporate Profile Financial Information
102-8	Information on employees and other workers	ESG Data > Society Securities Report
102-9	Supply chain	CSR Procurement
102-10	Significant changes to the organization and its supply chain	Editorial Policy
102-11	Precautionary Principle or approach	Risk Management Sustainability Management Compliance Asahi Kasei Group's ESH & QA Program
102-12	External initiatives	Sustainability Management＞Participation in Initiatives/Affiliated Organizations Climate Change＞Disclosure Based on TCFD Recommendations Quality Assurance Biodiversity
102-13	Membership of associations	Sustainability Management＞Participation in Initiatives/Affiliated Organizations Asahi Kasei Group's ESH & QA Program Quality Assurance
Strategy
102-14	Statement from senior decision-maker	Management Message Asahi Kasei Report
102-15	Key impacts, risks, and opportunities	Securities Report Climate Change＞Disclosure Based on TCFD Recommendations
Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Group Philosophy Sustainability Vision Compliance Asahi Kasei Group's ESH & QA Program CSR Procurement Human Resources＞Human Resources Development and Active Engagement Human Rights Community fellowship Policy Statements
102-17	Mechanisms for advice and concerns about ethics	Compliance
Governance
102-18	Governance structure	Corporate Governance
102-19	Delegating authority	Corporate Governance Sustainability Management > Policies and Framework
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Management > Policies and Framework
102-21	Consulting stakeholders on economic, environmental, and social topics	Corporate Governance Sustainability Management＞Relationships with Stakeholders
102-22	Composition of the highest governance body and its committees	Corporate Governance Corporate Officers Asahi Kasei Report
102-23	Chair of the highest governance body	Corporate Governance
102-24	Nominating and selecting the highest governance body	Corporate Governance
102-25	Conflicts of interest	Corporate Governance
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance
102-27	Collective knowledge of highest governance body	Sustainability Management > Policies and Framework
102-28	Evaluating the highest governance body's performance	Corporate Governance
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Management＞Materiality and SDGs Climate Change＞Disclosure Based on TCFD Recommendations
102-30	Effectiveness of risk management processes	Corporate Governance Risk Management
102-31	Review of economic, environmental, and social topics	Sustainability Management > Policies and Framework
102-32	Highest governance body's role in sustainability reporting	Sustainability Management > Policies and Framework
102-33	Communicating critical concerns	Risk Management Compliance
102-34	Nature and total number of critical concerns	Compliance Process Safety
102-35	Remuneration policies	Corporate Governance
102-36	Process for determining remuneration	Corporate Governance
102-37	Stakeholders' involvement in remuneration	Securities Report
102-38	Annual total compensation ratio
102-39	Percentage increase in annual total compensation ratio
Stakeholder engagement
102-40	List of stakeholder groups	Sustainability Management＞Relationships with Stakeholders
102-41	Collective bargaining agreements	Approach to human resources and employment
102-42	Identifying and selecting stakeholders	Sustainability Management＞Relationships with Stakeholders
102-43	Approach to stakeholder engagement	Sustainability Management＞Relationships with Stakeholders
102-44	Key topics and concerns raised	Compliance
Reporting practice
102-45	Entities included in the consolidated financial statements	Group Companies Asahi Kasei Worldwide Securities Report
102-46	Defining report content and topic Boundaries	Editorial Policy ESG Data > Environment ESG Data > Society ESG Data > Governance
102-47	List of material topics	Sustainability Management＞Materiality and SDGs
102-48	Restatements of information	Editorial Policy
102-49	Changes in reporting	As noted on the relevant pages
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＞Inquiries
102-54	Claims of reporting in accordance with the GRI Standards
102-55	GRI content index	GRI Standards Content Index (this page)
102-56	External assurance	Independent Review and Independent Assurance Report
GRI103: Management Approach 2016
103-1	Explanation of the material topic and its Boundary	Sustainability Management＞Materiality and SDGs
103-2	The management approach and its components	Sustainability Management＞Materiality and SDGs and the policy and management framework shown on relevant pages
103-3	Evaluation of the management approach	Sustainability Management＞Materiality and SDGs Corporate Governance Compliance External evaluation Independent Review and Independent Assurance Report

Topic-specific Standards

Disclosure Number	Disclosure	Page number(s) and/or URL(s)
Economic topics
GRI201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Securities Report
201-2	Financial implications and other risks and opportunities due to climate change	Environmental Management Disclosure based on TCFD Recommendations
201-3	Defined benefit plan obligations and other retirement plans	Securities Report
201-4	Financial assistance received from government	Not applicable
GRI202: Market Presence 2016
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
GRI203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Local communities Community fellowship
203-2	Significant indirect economic impacts
GRI204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers
GRI205: Anti-corruption 2016
205-1	Operations assessed for risks related to corruption
205-2	Communication and training about anti-corruption policies and procedures	Compliance
205-3	Confirmed incidents of corruption and actions taken	Compliance
GRI206: Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Compliance
GRI207: Tax 2019
207-1	Approach to tax	Tax Policy
207-2	Tax governance, control, and risk management	Tax Policy
207-3	Stakeholder engagement and management of concerns related to tax
207-4	Country-by-country reporting
Environmental Topics
GRI301: Materials 2016
301-1	Materials used by weight or volume	Environmental Management
301-2	Recycled input materials used	Pollution and Natural Resources
301-3	Reclaimed products and their packaging materials	Pollution and Natural Resources
GRI302: Energy 2016
302-1	Energy consumption within the organization	Environmental Management
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	Climate Change
GRI303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	Environmental Management Water Resource Preservation ESG Data
303-2	Management of water discharge-related impacts	Water Resource Preservation
303-3	Water withdrawal	Environmental Management Water Resource Preservation ESG Data
303-4	Water discharge	Environmental Management Water Resource Preservation ESG Data
303-5	Water consumption	Water Resource Preservation ESG Data
GRI304: Biodiversity 2016
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity
304-3	Habitats protected or restored	Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Not applicable
GRI305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Climate Change ESG Data
305-2	Energy indirect (Scope 2) GHG emissions	Climate Change ESG Data
305-3	Other indirect (Scope 3) GHG emissions	Climate Change ESG Data
305-4	GHG emissions intensity
305-5	Reduction of GHG emissions	Climate Change ESG Data
305-6	Emissions of ozone-depleting substances (ODS)	Not applicable
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Pollution and Natural Resources ESG Data
GRI306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Pollution and Natural Resources
306-2	Management of significant waste-related impacts	Pollution and Natural Resources
306-3	Waste generated	Pollution and Natural Resources ESG Data
306-4	Waste diverted from disposal	Not applicable
306-5	Waste directed to disposal	Pollution and Natural Resources ESG Data
GRI307: Environmental Compliance 2016
307-1	Non-compliance with environmental laws and regulations	Not applicable
GRI308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	CSR Procurement
308-2	Negative environmental impacts in the supply chain and actions taken	CSR Procurement
Social Topics
GRI401: Employment 2016
401-1	New employee hires and employee turnover	Approach to human resources and employment
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Human resources development and active engagement Diversity
401-3	Parental leave	Diversity
GRI402: Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes
GRI403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Occupational Health and Safety
403-2	Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety
403-3	Occupational health services	Occupational Health and Safety
403-4	Worker participation, consultation, and communication on occupational health and safety	Occupational Health and Safety
403-5	Worker training on occupational health and safety	Occupational Health and Safety
403-6	Promotion of worker health	Health Management
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety
403-8	Workers covered by an occupational health and safety management system	Editorial Policy
403-9	Work-related injuries	Occupational Health and Safety ESG Data
403-10	Work-related ill health	Occupational Health and Safety ESG Data
GRI404: Training and Education 2016
404-1	Average hours of training per year per employee	Human resources development and active engagement ESG Data
404-2	Programs for upgrading employee skills and transition assistance programs	Approach to Human Resources and Employment Human resources development and active engagement
404-3	Percentage of employees receiving regular performance and career development reviews
GRI405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Corporate Governance Diversity
405-2	Ratio of basic salary and remuneration of women to men
GRI406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken
GRI407: Freedom of Association and Collective Bargaining 2016
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	CSR Procurement
GRI408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights
GRI409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights
GRI410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures
GRI411: Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples
GRI412: Human Rights Assessment 2016
412-1	Operations that have been subject to human rights reviews or impact assessments
412-2	Employee training on human rights policies or procedures	Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
GRI413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Local communities Community fellowship
413-2	Operations with significant actual and potential negative impacts on local communities
GRI414: Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	CSR Procurement
414-2	Negative social impacts in the supply chain and actions taken	CSR Procurement
GRI415: Public Policy 2016
415-1	Political contributions	Compliance
GRI416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Quality Assurance
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Not applicable
GRI417: Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling	Quality Assurance
417-2	Incidents of non-compliance concerning product and service information and labeling	Not applicable
417-3	Incidents of non-compliance concerning marketing communications	Not applicable
GRI418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Not applicable
GRI419: Socioeconomic Compliance 2016
419-1	Non-compliance with laws and regulations in the social and economic area	Not applicable