GRI Standards Content Index

Statement of use	The Asahi Kasei Group has reported the information cited in this GRI content index for the period April 1, 2023 to March 31, 2024 with reference to the GRI Standards.
GRI 1 used	GRI 1: Foundation 2021

General Disclosures

DISCLOSUER NUMBER	DISCLOSURE	LOCATION
GRI 2: General Disclosures 2021
The organization and its reporting practices
2-1	Organizational details	Corporate Profile
2-2	Entities included in the organization’s sustainability report	Editorial Policy Securities Report (Affiliated Companies)
2-3	Reporting period, frequency and contact point	Editorial Policy
2-4	Restatements of information	Editorial Policy
2-5	External assurance	Independent Review and Independent Assurance Report
Activities and workers
2-6	Activities, value chain and other business relationships	Group Companies CSR Procurement
2-7	Employees	ESG Data > Society Securities Report (Employees)
2-8	Workers who are not employees	ESG Data > Society > Number of Employees by Status
Governance
2-9	Governance structure and composition	Corporate Governance Corporate Officers Asahi Kasei Report (Corporate Governance)
2-10	Nomination and selection of the highest governance body	Corporate Governance
2-11	Chair of the highest governance body	Corporate Governance
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate Governance Sustainability Management > Policies and Framework
2-13	Delegation of responsibility for managing impacts	Corporate Governance Sustainability Management > Policies and Framework
2-14	Role of the highest governance body in sustainability reporting	Corporate Governance Sustainability Management > Policies and Framework
2-15	Conflicts of interest	Corporate Governance
2-16	Communication of critical concerns	Risk Management Compliance
2-17	Collective knowledge of the highest governance body	Sustainability Management > Policies and Framework
2-18	Evaluation of the performance of the highest governance body	Corporate Governance
2-19	Remuneration policies	Corporate Governance
2-20	Process to determine remuneration	Corporate Governance
2-21	Annual total compensation ratio	Corporate Governance Asahi Kasei Report (Remuneration of Directors)
Strategy, policies and practices
2-22	Statement on sustainable development strategy	Management Message
2-23	Policy commitments	Policy Statements Sustainability Management > Initiatives and Member Organizations We Participate In Sustainability Management > Relationships with Stakeholders Human Rights Human Resources > Employment and Labor Practices
2-24	Embedding policy commitments	Sustainability Management > Policies and Framework
2-25	Processes to remediate negative impacts	Sustainability Management > Policies and Framework Compliance Human Rights
2-26	Mechanisms for seeking advice and raising concerns	Compliance Human Rights
2-27	Compliance with laws and regulations	Compliance Environmental Management
2-28	Membership associations	Sustainability Management > Initiatives and Member Organizations We Participate In
Stakeholder engagement
2-29	Approach to stakeholder engagement	Sustainability Management > Relationships with Stakeholders
2-30	Collective bargaining agreements	Human Resources > Employment and Labor Practices
GRI 3: Material Topics 2021
Guidance to determine material topics
3-1	Process to determine material topics	Sustainability Management > Materiality and SDGs
3-2	List of material topics	Sustainability Management > Materiality and SDGs
3-3	Management of material topics	Sustainability Management > Materiality and SDGs

Material Topics

DISCLOSUER NUMBER	DISCLOSURE	LOCATION

黑料传送门

GRI Standards Content Index

GRI Standards Content Index

General Disclosures

Material Topics