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SASB Content Index

This is an index of disclosed information in accordance with the SASB Standards, a framework for ESG disclosure published by the U.S. Sustainability Accounting Standards Board (SASB).
(The table below refers to the criteria for the Chemicals industry in the Resource Transformation sector and indicates where the relevant information is located.)

Table 1. Sustainability Disclosure Topics & Metrics
TOPIC METRIC UNIT OF MEASURE CODE Disclosure
Greenhouse Gas Emissions Gross global Scope 1 emissions, percentage covered under emissionslimiting regulations Metric tonnes (t) CO2-e, Percentage(%) RT-CH-110a.1

Kureha Group Energy-related CO2 Emission

Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets n/a RT-CH-110a.2

Strategy

Scenario Analysis

Metrics and Targets

Air Quality Air emissions of the following pollutants:
(1) NOX (excluding N2O), (2) SOX,
(3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs) 		Metric tonnes (t) RT-CH-120a.1

ESG Data Collection(Environment)

Energy Management (1) Total energy consumed,
(2) percentage grid electricity,
(3) percentage renewable and
(4) total self-generated energy 		Gigajoules(GJ), Percentage(%) RT-CH-130a.1

ESG Data Collection(Environment)

Water Management (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress Thousand cubic metres (m3), Percentage (%) RT-CH-140a.1

ESG Data Collection(Environment)

Number of incidents of non-compliance associated with water quality permits, standards and regulations Number RT-CH-140a.2

ESG Data Collection(Governance)

Description of water management risks and discussion of strategies and practices to mitigate those risks n/a RT-CH-140a.3

Water Use and Prevention of Water Pollution

Understanding the Relationship between Our Business and Nature: Dependence and Impact

Analysis of Water Risk at Direct Operation Sites

Hazardous Waste Management (1) Amount of hazardous waste generated,
(2) percentage recycled 		Metric tonnes(t), Percentage(%) RT-CH-150a.1

ESG Data Collection(Environment)

Community Relations Discussion of engagement processes to manage risks and opportunities associated with community interests n/a RT-CH-210a.1

CSR Local Dialogue Meeting

Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees Rate RT-CH-320a.1

ESG Data Collection(Social)

Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks n/a RT-CH-320a.2

Management Structure

Prevention of Lifestyle-Related Diseases and Enhancement of Health Management

Promoting Mental Health Care

Promoting Anti-tobacco Policies

Chemical Substance Risk Assessment in the Workplace

Product Design for Use-phase Efficiency Revenue from products designed for usephase resource efficiency Presentation currency RT-CH-410a.1 ー
Safety & Environmental Stewardship of Chemicals (1) Percentage of products that contain Globally Harmonised System of Classification and Labelling of Chemicals(GHS) Category 1 and 2 Health and Environmental Hazardous Substances,
(2) percentage of such products that have undergone a hazard assessment 		Percentage(%) by revenue, Percentage(%) RT-CH-410b.1 ー
Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human or environmental impact n/a RT-CH-410b.2

Product Safety and Quality Assurance

Genetically Modified Organisms Percentage of products by revenue that contain genetically modified organisms (GMOs) Percentage(%) by revenue RT-CH-410c.1 ー
Management of the Legal & Regulatory Environment Discussion of corporate positions related to government regulations or policy proposals that address environmental and social factors affecting the industry n/a RT-CH-530a.1

Responsible Care Activities

Operational Safety, Emergency Preparedness & Response Process Safety Incidents Count (PSIC),
Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) 		Number, Rate RT-CH-540a.1

Target(s) and What We Have Done/Are Doing

Number of transport incidents Number RT-CH-540a.2

Eliminating Logistics Accidents

Table 2. Activity Metrics
ACTIVITY METRIC UNIT OF MEASURE CODE Disclosure
Production by reportable segment Cubic metres(m3)
or metric tonnes (t)		 RT-CH-000.A ー