GRI Standard Index

The index below is in line with the International Sustainability Reporting Guidelines “GRI Standard”.

“N/A” is an item that is not relevant or has no significant cases.Blank fields indicate items that are not disclosed.

General disclosure items

102：General disclosure items
1.Organization profile
ID Requirements Corresponding page
102-1 Name of the organization Company
102-2 Activities, brands, products, and services Business & Brands
102-3 Location of headquarters Company
102-4 Location of operations Office & Group Companies
102-5 Ownership and legal form Securities report (JP)
Global
102-6 Markets served Business & Brands
102-7 Scale of the organization Company
Office & Group Companies
KOSÉ REPORT
102-8 Information on employees and other workers Sustainability Data
102-9 Supply chain Supply Chain Management
102-10 Significant changes to the organization and its supply chain Securities report (JP)
102-11 Precautionary Principle or approach Environmental indicators
102-12 External initiatives Sustainability Policies and Promotion Structure
Medium- to Long-term Targets
102-13 Membership of associations Sustainability Policies and Promotion Structure
2.Strategy
ID Requirements Corresponding page
102-14 Statement from senior decision-maker Message from CEO
102-15 Key impacts, risks, and opportunitie Sustainability Strategy
3.Ethics and integrity
ID Requirements Corresponding page
102-16 Values, principles, standards, and norms of behavior Corporate Philosophy
Sustainability Policies and Promotion Structure
Corporate Management
102-17 Mechanisms for advice and concerns about ethics Corporate Management
4.Governance
ID Requirements Corresponding page
102-18 Governance structure Corporate Governance
102-19 Delegating authority Corporate Governance
102-20 Executive-level responsibility for economic, environmental, and social topics Corporate Governance
Sustainability Policies and Promotion Structure
102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees Corporate Governance
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
Securities report (JP)
102-26 Role of highest governance body in setting purpose, values, and strategy Corporate Governance
Sustainability Policies and Promotion Structure
102-27 Collective knowledge of highest governance body
102-28 Corporate Governance Corporate Governance
102-29 Identifying and managing economic, environmental, and social impacts Sustainability Strategy
102-30 Effectiveness of risk management processes Sustainability Policies and Promotion Structure
102-31 Review of economic, environmental, and social topics Sustainability Policies and Promotion Structure
102-32 Highest governance body’s role in sustainability reporting Sustainability Policies and Promotion Structure
102-33 Communicating critical concerns Corporate Management
102-34 Nature and total number of critical concerns Sustainability Data
102-35 Remuneration policies Corporate Governance Report
102-36 Process for determining remuneration Corporate Governance Report
102-37 Stakeholders’ involvement in remuneration Corporate Governance
102-38 Annual total compensation ratio Corporate Governance
102-39 Percentage increase in annual total compensation ratio
5.Stakeholder engagement
ID Requirements Corresponding page
102-40 List of stakeholder groups Stakeholder Engagement
102-41 Collective bargaining agreements Securities report (JP)
102-42 Identifying and selecting stakeholder Stakeholder Engagement
102-43 Approach to stakeholder engagement Stakeholder Engagement
102-44 Key topics and concerns raised Stakeholder Engagement
6.Reporting practice
ID Requirements Corresponding page
102-45 Entities included in the consolidated financial statements Office & Group Companies
Securities report (JP)
102-46 Defining report content and topic Boundaries KOSÉ REPORT
102-47 List of material topics Business Environment Issues, Opportunities, and Materiality
102-48 Restatements of information
102-49 Changes in reporting
102-50 Reporting period KOSÉ REPORT
102-51 Date of most recent report KOSÉ REPORT
102-52 Reporting cycle KOSÉ REPORT
102-53 Contact point for questions regarding the report Contact
102-54 Claims of reporting in accordance with the GRI Standards GRI Standard Index
102-55 GRI content index GRI Standard Index
102-56 External assurance Sustainability Data
103：Management Approach
ID Requirements Corresponding page
103-1 Explanation of the material topic and its Boundaries Business Environment Issues, Opportunities, and Materiality
103-2 The management approach and its components Business Environment Issues, Opportunities, and Materiality
103-3 Evaluation of the management approach Business Environment Issues, Opportunities, and Materiality

Specific Standards　200: Economic　300: Environmental　400: Social

200：Economic
201 Economic Performance
ID Requirements Corresponding page
201-1 Direct economic value generated and distributed Financial Highlights
201-2 Financial implications and other risks and opportunities due to climate change Refer to CDP
201-3 Defined benefit plan obligations and other retirement plans Securities report (JP)
201-4 Financial assistance from government
202 Market Presence
ID Requirements Corresponding page
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
203 Indirect Economic Impacts
ID Requirements Corresponding page
203-1 Infrastructure investments and services supported Together with the Community
Diversity & Inclusion
203-2 Significant indirect economic impacts Sustainability Data
204 Procurement Practices
ID Requirements Corresponding page
204-1 Proportion of spending on local suppliers
205 Anti-corruption
ID Requirements Corresponding page
205-1 Operations assessed for risks related to corruption Corporate Management
Supply Chain Management
205-2 Communication and training about-corruption policies and procedures Corporate Management
Supply Chain Management
205-3 Confirmed incidents of corruption and actions taken Sustainability Data
206 Anti-competitive Behavior
ID Requirements Corresponding page
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Sustainability Data
207 Tax
ID Requirements Corresponding page
207-1 Approach to tax Corporate Management
207-2 Tax governance, control, and risk management Corporate Management
207-3 Stakeholder engagement and management of concerns related to tax Corporate Management
207-4 Country-by-country reporting
300：Environmental
301 Materials
ID Requirements Corresponding page
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
302 Energy
ID Requirements Corresponding page
302-1 Energy consumption within the organization Sustainability Data
302-2 Energy consumption outside of the organization Sustainability Data
302-3 Energy intensity Sustainability Data
302-4 Reduction of energy consumption Sustainability Data
302-5 Reductions in energy requirements of products and services Sustainability Data
303 Water and Effluents
ID Requirements Corresponding page
303-1 Interactions with water as a shared resource Environmental indicators
303-2 Management of water discharge-related impacts Environmental indicators
303-3 Water withdrawal Sustainability Data
303-4 Water discharge Sustainability Data
303-5 Water consumption Sustainability Data
304 Biodiversity
ID Requirements Corresponding page
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity Commitment for Biodiversity
304-3 Habitats protected or restored Commitment for Biodiversity Sekkisei “SAVE the BLUE” Project
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
305 Emissions
ID Requirements Corresponding page
305-1 Direct (Scope 1) GHG emissions Sustainability Data
305-2 Energy indirect (Scope 2) GHG emissions Sustainability Data
305-3 Other indirect (Scope 3) GHG emissions Sustainability Data
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions Sustainability Data
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Sustainability Data
306 Effluents and Waste
ID Requirements Corresponding page
306-1 Water discharge by quality and destination Sustainability Data
306-2 Waste by type and disposal method Sustainability Data
306-3 Significant spills Sustainability Data
306-4 Transport of Hazardous waste
306-5 Water bodies affected by water discharges and/or runoff
307 Envorinmental Compliance
ID Requirements Corresponding page
307-1 Non-compliance with environmental laws and regulations Sustainability Data
308 Supplier Environmental Assessment
ID Requirements Corresponding page
308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken Supply Chain Management
For the Global Environment
400: Social
401 Employment
ID Requirements Corresponding page
401-1 New employee hires and employee turnover Sustainability Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave Sustainability Data
402 Labor/Management Relations
ID Requirements Corresponding page
402-1 Minimum notice periods regarding operational changes
403 Occupational Health and Safety
ID Requirements Corresponding page
403-1 Occupational health and safety management system Human Capital Management
403-2 Hazard identification, risk assessment, and incident investigation Human Rights Due Diligence
Human Capital Management
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety Human Capital Management
403-5 Worker training on occupational health and safety Human Capital Management
403-6 Promotion of worker health Human Capital Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Human Capital Management
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries Sustainability Data
403-10 Work-related ill health
404 Training and Education
ID Requirements Corresponding page
404-1 Average hours of training per year per employee Sustainability Data
404-2 Programs for upgrading employee skills and transition assistance programs Human Capital Management
Diversity & Inclusion
404-3 Percentage of employees receiving regular performance and career development reviews
405 Diversity and Equal Opportunity
ID Requirements Corresponding page
405-1 Diversity of governance bodies and employee Sustainability Data
405-2 Ratio of basic salary and remuneration of women to men Sustainability Data
406 Non-discrimination
ID Requirements Corresponding page
406-1 Incidents of discrimination and corrective actions taken Sustainability Data
407 Freedom of Association and Collective Bargaining
ID Requirements Corresponding page
407-1 Operations and suppliers in which the freedom of association and collective bargaining may be at risk Supply Chain Management
408 Child Labor
ID Requirements Corresponding page
408-1 Operations and suppliers at significant risk for incidents of child labor Supply Chain Management
Human Rights
409 Forced or Compulsory Labor
ID Requirements Corresponding page
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Supply Chain Management
Human Rights
410 Security Practices
ID Requirements Corresponding page
410-1 Security personnel trained in human rights policies or procedures
411 Rights of Indigenous Peoples
ID Requirements Corresponding page
411-1 Incidents of violations involving rights of indigenous peoples
412 Human Rights Assessment
ID Requirements Corresponding page
412-1 Operations that have been subject to human rights reviews or impact assessments Human Rights
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
413 Local Communities
ID Requirements Corresponding page
413-1 Operations with local community engagement, impact assessments, and development programs Together with the Community
413-2 Operations with significant actual and potential negative impacts on local communities
414 Supplier Social Assessment
ID Requirements Corresponding page
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken Supply Chain Management
415 Public Policy
ID Requirements Corresponding page
415-1 Political contributions
416 Customer Health and Safety
ID Requirements Corresponding page
416-1 Assessment of the health and safety impacts of product and service categories Together with Customer
416-2 Incidents of non-compliance concerning the health and safety impacts and services Sustainability Data
417 Marketing and Labeling
ID Requirements Corresponding page
417-1 Requirements for product and service information and labeling Together with Customer
417-2 Incidents of non-compliance concerning product and service information and labeling Together with Customer
417-3 Incidents of non-compliance concerning marketing communications Sustainability Data
418 Customer Privacy
ID Requirements Corresponding page
418-1 Substantiated complaints concerning breeches of customer privacy and losses of customer data Corporate Management
Sustainability Data
419 Socioeconomic Compliance
ID Requirements Corresponding page
419-1 Non-compliance with laws and regulations in the social and economic area Sustainability Data