Updated March 2026
| Theme | Disclosure items | Contents of Indicators | Corresponding section |
|---|---|---|---|
| 1. Organization and Reporting Practices | 2-1 | Organization Details | |
| 2-2 | Entities covered by organizational sustainability reporting | ||
| 2-3 | Reporting period, reporting frequency, contact information | ||
| 2-4 | Correction of information | - | |
| 2-5 | Independent assurance | ||
| 2. Activities and Workers | 2-6 | Activities, value chain, and other transactional relationships | |
| 2-7 | Employees | ||
| 2-8 | Workers other than employees | ||
| 3. Governance | 2-9 | Governance Structure and Composition | |
| 2-10 | Appointment and election to the highest governance body | ||
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Denka Corporate Governance Guidelines (English translation P3) |
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| 2-11 | Chair of the highest governance body | ||
| 2-12 | Role of the highest governance body in overseeing impact management |
Denka Group ESG Management Important Issues (Materiality) The Sustainability Committee |
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| 2-13 | Transfer of responsibility for impact management | ||
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Progress management of ESG promotion system and non-financial KPIs |
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| 2-14 | Role of the highest governance body in sustainability reporting | ||
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Denka Group ESG Management Important Issues (Materiality) The Sustainability Committee |
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| 2-15 | Conflict of interest | ||
| 2-16 | Conveying of significant issues | ||
| 2-17 | Collective knowledge of highest governance body |
Denka Group ESG Management Important Issues (Materiality) The Sustainability Committee |
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| 2-18 | Assessment of performance of highest governance body |
Denka Group ESG Management Important Issues (Materiality) The Sustainability Committee |
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Denka Report 2025 (Integrated Report) P81 Effectiveness Evaluation of Board of Directors |
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| 2-19 | Remuneration Policy |
DENKA REPORT 2025 (Integrated Report) P80 Executive Compensation |
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| 2-20 | Determination of Remuneration |
DENKA REPORT 2025 (Integrated Report) P80 Executive Compensation |
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| 2-21 | Percentage of total annual remuneration | ‐ | |
| 4. Strategies, Policies, and Practices | 2-22 | Statement on Sustainable Development Strategies | |
| 2-23 | Policy Statement | ||
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Denka Group Sustainable Procurement Basic Policy and Guidelines |
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| 2-24 | Implementation of Policy Statements | ||
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Strengthening of group compliance systems using legal hazard maps |
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| 2-25 | Process for correcting negative impacts | ||
| 2-26 | Systems for seeking advice and raising concerns | ||
| 2-27 | Compliance with laws and regulations | ‐ | |
| 2-28 | Organizations with membership qualifications | Lime Nitrogen Industry Association, Carbide Industry Association, Japan Business Federation, Tokyo Chamber of Commerce and Industry, Japan Chemical Industry Association, Petrochemical Industry Association, Mitsui Global Research Institute, and others | |
| 5. Stakeholder Engagement | 2-29 | Approach to Stakeholder Engagement | |
| 2-30 | Collective bargaining agreement |
| Theme | Disclosure items | Contents of Indicators | Corresponding section |
|---|---|---|---|
| Disclosure items on material items | 3-1 | Determination Process for Material Items | |
| 3-2 | List of material items | ||
| 3-3 | Management of material items |
| Theme | Disclosure items | Contents of Indicators | Corresponding section |
|---|---|---|---|
| 201 Economic Performance | 201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial impact of climate change and other risks and opportunities | ||
| 201-3 | Burden of defined benefit pension plan, other retirement benefit systems | ||
| 201-4 | Government grants | ||
| 202 Presence in the local economy | 202-1 | Percentage of standard starting salaries to local minimum wages (by gender) | |
| 202-2 | Percentage of senior management hired from local communities | - | |
| 203 Indirect Economic Impacts | 203-1 | Infrastructure investment and support services | |
| 203-2 | Significant indirect economic impacts | - | |
| 204 Procurement Practices | 204-1 | Percentage of spending on local suppliers | - |
| 205 Preventing Corruption | 205-1 | Sites that conduct risk assessment for corruption | ‐ |
| 205-2 | Communication and training on anti-corruption policies and procedures | ||
| 205-3 | Confirmed cases of corruption and implemented measures | ‐ | |
| 206 Engaging in Anticompetitive Conduct | 206-1 | Legal actions due to anti-competitive conduct, antitrust, or monopolistic practices | ‐ |
| 207 Taxes | 207-1 | Approach to Taxation | |
| 207-2 | Tax governance, management, and risk management | ||
| 207-3 | Stakeholder engagement and addressing concerns related to taxation | ||
| 207-4 | Country-specific reports | ||
| Theme | Disclosure items | Contents of Indicators | Corresponding section |
|---|---|---|---|
| 301 Raw materials | 301-1 | Weight or volume of raw materials used | ‐ |
| 301-2 | Recycled materials used | ||
| 301-3 | Products and packaging materials that have been recycled |
SDGs/List of socially and environmentally conscious products |
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| 302 Energy | 302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside of organization | ||
| 302-3 | Energy intensity | ||
| 302-4 | Reduction of energy consumption |
Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
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| 302-5 | Reducing the energy requirements of products and services |
SDGs/List of socially and environmentally conscious products |
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| 303 Water and Wastewater | 303-1 | Interaction with water as a shared resource | |
| 303-2 | Management of impacts related to wastewater | ||
| 303-3 | Water intake | ||
| 303-4 | Wastewater | ||
| 303-5 | Water consumption | ||
| 304 Biodiversity | 304-1 | Business sites owned, leased, or managed in protected areas or areas not protected but with high biodiversity value, or adjacent areas | |
| 304-2 | Significant impacts of activities, products and services on biodiversity | ||
| 304-3 | Protection and restoration of habitats | ||
| 304-4 | Species on the IUCN Red List and the national endangered species list that inhabit regions affected by our business activities | - | |
| 305 Emissions to air | 305-1 | Direct greenhouse gas (GHG) emissions (Scope 1) |
Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
| 305-2 | Indirect greenhouse gas (GHG) emissions (Scope 2) |
Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
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| 305-3 | Other indirect greenhouse gas (GHG) emissions (Scope 3) |
Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
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| 305-4 | Greenhouse gas (GHG) emissions intensity | ||
| 305-5 | Reducing greenhouse gas (GHG) emissions |
Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
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| 305-6 | Emissions of ozone-depleting substances (ODS) |
Initiatives Aimed at Curbing GHG Emissions and Reduction Targets for GHG Emissions |
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| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ||
| 306 Waste | 306-1 | Significant impact related to waste generation and disposal | |
| 306－2 | Management of significant impacts related to waste | ||
| 306-3 | Waste generated | ||
| 306-4 | Waste not disposed | ||
| 306-5 | Disposed waste | ||
| 307 Environmental Compliance | 307-1 | Violation of environmental laws and regulations | - |
| 308 Assessment of suppliers' environmental performance | 308-1 | New suppliers selected based on environmental standards | - |
| 308-2 | Negative environmental impacts in the supply chain and the measures taken | - |
| Theme | Disclosure items | Contents of Indicators | Corresponding section |
|---|---|---|---|
| 401 Employment | 401-1 | New employee hires and employee turnover | |
| 401-2 | Benefits provided to regular employees but not to non-regular employees | - | |
| 401-3 | Parental leave | ||
| 402 Labor-Management Relations | 402-1 | Minimum notification period for changes in business | - |
| 403 Occupational health and safety | 403-1 | Occupational health and safety management system |
Status of acquisition of occupational safety and health management system certification |
| 403-2 | Identification of hazards, risk assessment, accident investigation | ||
| 403-3 | Occupational health services | ||
| 403-4 | Workers' participation, consultation, and communication on occupational health and safety | ||
| 403-5 | Worker training on occupational safety and health | ||
| 403-6 | Promotion of worker health | ||
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Health and Productivity Management and Occupational Safety and Health |
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| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked due to business relationships | ||
| 403-8 | Workers covered by occupational health and safety management systems | ||
| 403-9 | Occupational injury | ||
| 403-10 | Occupational illness and injury | - | |
| 404 Training and Education | 404-1 | Average annual training hours per employee | |
| 404-2 | Employee skill improvement programs and transition support programs | ||
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Initiatives for health and productivity management and occupational safety and health |
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| 404-3 | Percentage of employees who have received regular reviews on performance and career development | - | |
| 405 Diversity and Equal Opportunity | 405-1 | Diversity of governance bodies and employees | |
| 405-2 | Gender ratio of base salary and total remuneration |
Securities Report: P12 Difference in wages between men and women |
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| 406 Non-discrimination | 406-1 | Remedial Measures Implemented for Cases of Discrimination | |
| 407 Freedom of Association and Right to Collective Bargaining | 407-1 | Establishments and suppliers where the freedom of association and the right to collective bargaining may be at risk | |
| 408 Child labor | 408-1 | Companies and suppliers with significant risk of child labor | |
| 409 Forced Labor | 409-1 | Businesses and suppliers with significant risk of forced labor | |
| 410 Security Practices | 410-1 | Security personnel who have received training on human rights policies and procedures | |
| 411 Indigenous Peoples' Rights | 411-1 | Examples of infringement of indigenous peoples' rights | - |
| 412 Human Rights Assessment | 412-1 | Business sites subject to human rights reviews and impact assessments | |
| 412-2 | Employee training on human rights policies and procedures | ||
| 412-3 | Important investment agreements and contracts that include human rights clauses or have undergone human rights screening | - | |
| 413 Local communities | 413-1 | Sites that implemented engagement with local communities, impact assessment, and development programs | |
| 413-2 | Companies that have a significant negative impact on local communities | - | |
| 414 Assessment of suppliers' social dimensions | 414-1 | New suppliers selected based on social criteria | - |
| 414-2 | Negative social impacts in the supply chain and measures taken | - | |
| 415 Public Policy | 415-1 | Political contributions | - |
| 416 Customer health and safety | 416-1 | Assessment of health and safety impacts for product and service categories | |
| 416-2 | Examples of violations regarding health and safety impacts of products and services | - | |
| 417 Marketing and Labelling | 417-1 | Requirements for information and labeling of products and services | |
| 417-2 | Examples of violations regarding product and service information and labeling | ||
| 417-3 | Examples of violations regarding marketing and communication | - | |
| 418 Customer Privacy | 418-1 | Specific complaints regarding infringement of customer privacy and loss of customer data | - |
| 419 Compliance on social and economic aspects | 419-1 | Violation of laws and regulations in the social and economic fields | - |
