Standard Table

GRI Standards Content Index
SASB Reference Table

GRI Standards Content Index

This website has been created in accordance with the set of GRI (Global Reporting Initiative) Sustainability Reporting Standards.

No.	Title	Page	ISO26000 (Core subject)
Common standard
102:General Disclosures
Organizational profile
102-1	Name of the organization	Corporate Data	6.3.10 6.4.1 -6.4.2 6.4.3 6.4.4 6.4.5 6.8.5	Issue 8: Fundamental principles and rights at work Employment and employment relationships Conditions of work and social protection Issue 3: Social dialogue Issue 3: Employment creation and skills development
102-2	Activities, brands, products, and services	Our Business		Same as above
102-3	Location of headquarters	Corporate Data		Same as above
102-4	Location of operations	Operating Sites Group Companies		Same as above
102-5	Ownership and legal form	Our Business		Same as above
102-6	Markets served	Annual Report> Principal Facilities and Equipment Corporate Data Stakeholder Engagement		Same as above
102-7	Scale of the organization	Corporate Data		Same as above
102-8	Information on employees and other workers	Initiatives for Empowering a Diverse Range of Talent		Same as above
102-9	Supply chain	Material Issues and Promotion Framework Raw Material & Procurement Quality Promotion of Sustainable Procurement Fundamental Policy for Sustainable Procurement		Same as above
102-10	Significant changes to the organization and its supply chain	Not applicable to the reporting period		Same as above
102-11	Precautionary Principle or approach	Operational Risks Annual Report> Corporate governance Integrated_Report> Corporate Governance		Same as above
102-12	External initiatives	Outside Evaluation Initiatives and Affiliations > Affiliations		Same as above
102-13	Membership of associations	Initiatives and Affiliations > Affiliations Kewpie Mirai Tamago Foundation (Japanese site only)		Same as above
Strategy
102-14	Statement from senior decision-maker	Integrated_Report> Message from the President Top Message	4.7 6.2	Respect for international norms of behaviour Organizational governance
102-15	Key impacts, risks, and opportunities	Operational Risks Material Issues and Promotion Framework Risk Management Integrated_Report> Risk Management		Same as above
Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	Corporate Philosophy The Kewpie Promise Material Issues and Promotion Framework Policies	4.4 6.6.3	Ethical behaviour Anti-corruption
102-17	Mechanisms for advice and concerns about ethics	Corporate Governance Integrated_Report> Corporate Governance		Same as above
Governance
102-18	Governance structure	Corporate Governance Material Issues and Promotion Framework Environmental Management Initiatives for Respect for Human Rights	6.2	Organizational governance
102-19	Delegating authority	Annual Report> Corporate governance structure Material Issues and Promotion Framework Environmental Management Initiatives for Respect for Human Rights		Same as above
102-20	Executive-level responsibility for economic, environmental, and social topics	Annual Report> Corporate governance structure Material Issues and Promotion Framework Officers		Same as above
102-21	Consulting stakeholders on economic, environmental, and social topics	Material Issues and Promotion Framework Stakeholder Engagement Integrated_Report> Management Advisory Board		Same as above
102-22	Composition of the highest governance body and its committees	Corporate Governance		Same as above
102-23	Chair of the highest governance body	Corporate Governance		Same as above
102-24	Nominating and selecting the highest governance body	Corporate Governance		Same as above
102-25	Conflicts of interest	Corporate Governance		Same as above
102-26	Role of highest governance body in setting purpose, values, and strategy	Sustainability Management		Same as above
102-27	Collective knowledge of highest governance body	Corporate Governance		Same as above
102-28	Evaluating the highest governance body's performance	Corporate Governance		Same as above
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Management Stakeholder Engagement Integrated_Report> Management Advisory Board		Same as above
102-30	Effectiveness of risk management processes	Corporate Governance		Same as above
102-31	Review of economic, environmental, and social topics	Sustainability Management Integrated_Report> Value Creation Process Integrated_Report> Kewpie Group Value Creation Process		Same as above
102-32	Highest governance body's role in sustainability reporting	Material Issues and Promotion Framework		Same as above
102-33	Communicating critical concerns	Corporate Governance		Same as above
102-34	Nature and total number of critical concerns	Corporate Governance		Same as above
102-35	Remuneration policies	Corporate Governance Notice of the 111th Ordinary General Meeting of Shareholders > Compensation of Officers (Japanese site only) Integrated_Report> Approach to Officer Remuneration and Calculation Methods ESG Data Sheet		Same as above
102-36	Process for determining remuneration	Corporate Governance Integrated_Report> Approach to Officer Remuneration and Calculation Methods		Same as above
102-37	Stakeholders' involvement in remuneration	Notice of the 111th Ordinary General Meeting of Shareholders> Compensation of Officers (Japanese site only) Integrated_Report> Approach to Officer Remuneration and Calculation Methods		Same as above
102-38	Annual total compensation ratio			Same as above
102-39	Percentage increase in annual total compensation ratio			Same as above
Stakeholder engagement
102-40	List of stakeholder groups	Stakeholder Engagement Kewpie Mirai Tamago Foundation > Activity Overview (Japanese site only)	5.3	Stakeholder identification and engagement
102-41	Collective bargaining agreements	Initiatives for Empowering a Diverse Range of Talent	6.3.10 6.4.1 -6.4.2 6.4.3 6.4.4 6.4.5 6.8.5	Issue 8: Fundamental principles and rights at work Employment and employment relationships Conditions of work and social protection Issue 3: Social dialogue Issue 3: Employment creation and skills development
102-42	Identifying and selecting stakeholders	Stakeholder Engagement Kewpie Mirai Tamago Foundation > Apply For Subsidies (Japanese site only)	5.3	Stakeholder identification and engagement
102-43	Approach to stakeholder engagement	Stakeholder Engagement Kewpie Mirai Tamago Foundation > Apply For Subsidies (Japanese site only) Voluntary Declaration of Consumer-Oriented Management (Japanese site only)	5.3 4.6 6.7.6	Stakeholder identification and engagement Respect for the rule of law Issue 4: Consumer service, support, and complaint and dispute resolution
102-44	Key topics and concerns raised	Stakeholder Engagement	5.3	Stakeholder identification and engagement
Report
102-45	Entities included in the consolidated financial statements	Annual Report> Status of Associated Companies	5.2	Recognizing social responsibility
102-46	Defining report content and topic Boundaries	Material Issues and Promotion Framework		Same as above
102-47	List of material topics	Material Issues and Promotion Framework		Same as above
102-48	Restatements of information	Not applicable to the reporting period		Same as above
102-49	Changes in reporting	Not applicable to the reporting period		Same as above
102-50	Reporting period	Disclosure Policy
102-51	Date of most recent report	May 30, 2024
102-52	Reporting cycle	Annual
102-53	Contact point for questions regarding the report	Disclosure Policy
102-54	Claims of reporting in accordance with the GRI Standards 2016	This website has been created in accordance with the set of GRI (Global Reporting Initiative) Sustainability Reporting Standards.
102-55	GRI Standard Table	Standard Table
102-56	External assurance
103:Management Approach
103-1	Explanation of the material topic and its Boundary	Material Issues and Promotion Framework Operational Risks	5.2	Recognizing social responsibility
103-2	The management approach and its components	Material Issues and Promotion Framework Contributing to Food Culture and Health Environmental Management Respect for Human Rights
103-3	Evaluation of the management approach	Integrated_Report> Value Creation Process Integrated_Report> Value Creation Story
Material topics
Economic
201:Economic Performance
201-1	Direct economic value generated and distributed	Annual Report> Outline of the Company	6.8.1 -6.8.2 6.8.3 6.8.7 6.8.9	Community Involvement and Development principles and considerations Issue 1: Community involvement Issue 5: Wealth and income creation Issue 7: Social investment
201-2	Financial implications and other risks and opportunities due to climate change	Operational Risks Risk Management	6.5.5	Issue 3: Climate change mitigation and adaptation
201-3	Defined benefit plan obligations and other retirement plans	Annual Report> Retirement Benefits	6.8.7	Issue 5: Wealth and income creation
201-4	Financial assistance received from government
202:Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Not applicable to the reporting period	6.3.7 6.3.10 6.4.3 6.4.4 6.8.1 -6.8.2	Issue 5: Discrimination and vulnerable groups ssue 8: Fundamental principles and rights at work Issue 1: Employment and employment relationships Issue 2: Conditions of work and social protection Community Involvement and Development principles and considerations
202-2	Proportion of senior management hired from the local community	Initiatives for Empowering a Diverse Range of Talent	6.4.3 6.8.1 -6.8.2 6.8.5 6.8.7	Issue 1: Employment and employment relationships Community Involvement and Development principles and considerations Issue 3: Employment creation and skills development Issue 5: Wealth and income creation
203:Indirect Economic Impacts
203-1	Infrastructure investments and services supported	Contributing to Food Culture and Health Kewpie Mirai Tamago Foundation > Activity Overview (Japanese site only)	6.5.9 6.8.1 -6.8.2 6.8.7 6.8.9	Issue 7: Economic, social and cultural rights Community Involvement and Development principles and considerations Issue 5: Wealth and income creation Issue 7: Social investment
203-2	Significant indirect economic impacts	Not applicable to the reporting period	6.3.9 6.6.6 6.6.7 6.7.8 6.8.1 -6.8.2 6.8.5 6.8.7 6.8.9	Issue 7: Economic, social and cultural rights Issue 4: Promoting social responsibility in the value chain Issue 5: Respect for property rights Issue 6: Access to essential services Community Involvement and Development principles and considerations Issue 3: Employment creation and skills development Issue 5: Wealth and income creation Issue 7: Social investment
204:Procurement Practices
204-1	Proportion of spending on local suppliers		6.4.3 6.6.6 6.8.1 -6.8.2 6.8.7	Issue 1: Employment and employment relationships Issue 4: Promoting social responsibility in the value chain Community Involvement and Development principles and considerations Issue 5: Wealth and income creation
205:Anti-corruption
205-1	Operations assessed for risks related to corruption	Basic Policy for Establishment of Internal Control System (Japanese site only) Annual Report> Progress made in establishing internal control system	6.6.1 -6.6.2 6.6.3	Overview of fair operating practices principles and considerations Issue 1: Anti-corruption
205-2	Communication and training about anti-corruption policies and procedures	Code of Ethics Establishment of Kewpie Group Anti-Bribery Basic Policy	6.6.1 -6.6.2 6.6.3 6.6.6	Overview of fair operating practices principles and considerations Issue 1: Anti-corruption Issue 4: Promoting social responsibility in the value chain
205-3	Confirmed incidents of corruption and actions taken	Not applicable to the reporting period	6.6.1 -6.6.2 6.6.3	Overview of fair operating practices principles and considerations Issue 1: Anti-corruption
206:Anti-competitive Behavior
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Not applicable to the reporting period	6.6.1 -6.6.2 6.6.5 6.6.7	Overview of fair operating practices principles and considerations Issue 3: Fair competition Issue 5: Respect for property rights
Environment
301:Materials
301-1	Materials used by weight or volume	Environmental Management	6.5.4	Issue 2: Sustainable resource use
301-2	Recycled input materials used	Reduction and Reuse of Plastic Emissions	6.5.4	Issue 2: Sustainable resource use
301-3	Reclaimed products and their packaging materials	Reduction and Reuse of Plastic Emissions	6.5.3 6.5.4 6.7.5	Issue 1: Prevention of pollution Issue 2: Sustainable resource use Issue 3: Sustainable consumption
302:Energy
302-1	Energy consumption within the organization	Environmental Management Deal with Climate Change	6.5.4	Issue 2: Sustainable resource use
302-2	Energy consumption outside of the organization	Deal with Climate Change	6.5.4	Issue 2: Sustainable resource use
302-3	Energy intensity	Deal with Climate Change	6.5.4	Issue 2: Sustainable resource use
302-4	Reduction of energy consumption	Deal with Climate Change	6.5.4 6.5.5	Issue 2: Sustainable resource use Issue 3: Climate change mitigation and adaptation
302-5	Reductions in energy requirements of products and services	Environmental Management Deal with Climate Change ESG Data Sheet	6.5.4 6.5.5	Issue 2: Sustainable resource use Issue 3: Climate change mitigation and adaptation
303:Water
303-1	Water withdrawal by source	Environmental Management Sustainable Use of Water Resources ESG Data Sheet	6.5.4	Issue 2: Sustainable resource use
303-2	Water sources significantly affected by withdrawal of water	Sustainable Use of Water Resources	6.5.4	Issue 2: Sustainable resource use
303-3	Water recycled and reused	Sustainable Use of Water Resources	6.5.4	Issue 2: Sustainable resource use
304:Biodiversity
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Conservation of Biodiversity	6.5.6	Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
304-2	Significant impacts of activities, products, and services on biodiversity	Not applicable to the reporting period	6.5.6	Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
304-3	Habitats protected or restored	Conservation of Biodiversity	6.5.6	Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Not applicable to the reporting period	6.5.6	Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
305:Emissions
305-1	Direct (Scope 1) GHG emissions	Deal with Climate Change ESG Data Sheet	6.5.5	Issue 3: Climate change mitigation and adaptation
305-2	Energy indirect (Scope 2) GHG emissions	Deal with Climate Change ESG Data Sheet	6.5.5	Issue 3: Climate change mitigation and adaptation
305-3	Other indirect (Scope 3) GHG emissions	Deal with Climate Change ESG Data Sheet	6.5.5	Issue 3: Climate change mitigation and adaptation
305-4	GHG emissions intensity	Deal with Climate Change	6.5.5	Issue 3: Climate change mitigation and adaptation
305-5	Reduction of GHG emissions	Deal with Climate Change	6.5.5	Issue 3: Climate change mitigation and adaptation
305-6	Emissions of ozone-depleting substances (ODS) E		6.5.3 6.5.5	Issue 1: Prevention of pollution Issue 3: Climate change mitigation and adaptation
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Environmental Management ESG Data Sheet	6.5.3	Issue 1: Prevention of pollution
306:Effluents and Waste
306-1	Water discharge by quality and destination	Environmental Management	6.5.3 6.5.4	Issue 1: Prevention of pollution Issue 2: Sustainable resource use
306-2	Waste by type and disposal method	Elimination and Effective Utilization of Food Loss	6.5.3	Issue 1: Prevention of pollution
306-3	Significant spills	Not applicable to the reporting period	6.5.3	Issue 1: Prevention of pollution
306-4	Transport of hazardous waste	Not applicable to the reporting period	6.5.3	Issue 1: Prevention of pollution
306-5	Water bodies affected by water discharges and / or runoff	Environmental Management Sustainable Use of Water Resources	6.5.3 6.5.4 6.5.6	Issue 1: Prevention of pollution Issue 2: Sustainable resource use Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
307:Environmental Compliance
307-1	Non-compliance with environmental laws and regulations	Not applicable to the reporting period Environmental Management ESG Data Sheet	4.6	Respect for the rule of law
308:Supplier Environmental Assessment
308-1	New suppliers that were screened using environmental criteria	Environmental Management Promotion of Sustainable Procurement	6.3.5 6.6.6	Issue 3: Avoidance of complicity Issue 4: Promoting social responsibility in the value chain
308-2	Negative environmental impacts in the supply chain and actions taken	Material Issues and Promotion Framework Environmental Management Promotion of Sustainable Procurement Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions Sustainable Use of Water Resources Operational Risks	6.3.5 6.6.6	Issue 3: Avoidance of complicity Issue 4: Promoting social responsibility in the value chain
Social
401:Employment
401-1	New employee hires and employee turnover	Initiatives for Empowering a Diverse Range of Talent ESG Data Sheet	6.4.3	Issue 1: Employment and employment relationships
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety	6.4.4 6.8.7	Issue 2: Conditions of work and social protection Issue 5: Wealth and income creation
401-3	Parental leave	Initiatives for Empowering a Diverse Range of Talent ESG Data Sheet	6.4.4	Issue 2: Conditions of work and social protection
402:Labor / Management Relations
402-1	Minimum notice periods regarding operational changes		6.4.3 6.4.5	Issue 1: Employment and employment relationships Issue 3: Social dialogue
403:Occupational Health and Safety
403-1	Workers representation in formal joint management–worker health and safety committees	Health-based Management and Occupational Health and Safety	6.4.6	Issue 4: Health and safety at work
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Health-based Management and Occupational Health and Safety	6.4.6 6.8.8	Issue 4: Health and safety at work Issue 6: Health
403-3	Workers with high incidence or high risk of diseases related to their occupation	Health-based Management and Occupational Health and Safety	6.4.6 6.8.8	Issue 4: Health and safety at work Issue 6: Health
403-4	Health and safety topics covered in formal agreements with trade unions	Health-based Management and Occupational Health and Safety	6.4.6	Issue 4: Health and safety at work
404:Training and Education
404-1	Average hours of training per year per employee	Initiatives for Empowering a Diverse Range of Talent ESG Data Sheet	6.4.7	Issue 5: Human development and training in the workplace
404-2	Programs for upgrading employee skills and transition assistance programs	Initiatives for Empowering a Diverse Range of Talent	6.4.7 6.8.5	Issue 5: Human development and training in the workplace Issue 3: Employment creation and skills development
404-3	Percentage of employees receiving regular performance and career development reviews	Initiatives for Empowering a Diverse Range of Talent	6.4.7	Issue 5: Human development and training in the workplace
405:Diversity and Equal Opportunity
405-1	Diversity of governance bodies and employees	Initiatives for Empowering a Diverse Range of Talent Initiatives for Respect for Human Rights	6.2.3 6.3.7 6.3.10 6.4.3	Orgnization of making important decisions Issue 5: Discrimination and vulnerable groups ssue 8: Fundamental principles and rights at work Issue 1: Employment and employment relationships
405-2	Ratio of basic salary and remuneration of women to men	ESG Data Sheet	6.3.7 6.3.10 6.4.3 6.4.4	Issue 5: Discrimination and vulnerable groups ssue 8: Fundamental principles and rights at work Issue 1: Employment and employment relationships Issue 2: Conditions of work and social protection
406:Non-discrimination
406-1	Incidents of discrimination and corrective actions taken	Code of Ethics Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.6 6.3.7 6.3.10 6.4.3	Overview of human rights principles and considerations Issue 4: Resolving grievances Issue 5: Discrimination and vulnerable groups ssue 8: Fundamental principles and rights at work Issue 1: Employment and employment relationships
407:Freedom of Association and Collective Bargaining
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.3 6.3.4 6.3.5 6.3.8 6.3.10 6.4.5 6.6.6	Overview of human rights principles and considerations Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity Issue 6: Civil and political rights ssue 8: Fundamental principles and rights at work Issue 3: Social dialogue Issue 4: Promoting social responsibility in the value chain
408:Child Labor
408-1	Operations and suppliers at significant risk for incidents of child labor	Code of Ethics Promotion of Sustainable Procurement Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.3 6.3.4 6.3.5 6.3.7 6.3.10 6.6.6 6.8.4	Overview of human rights principles and considerations Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity Issue 5: Discrimination and vulnerable groups ssue 8: Fundamental principles and rights at work Issue 4: Promoting social responsibility in the value chain Issue 2: Education and culture
409:Forced or Compulsory Labor
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Code of Ethics Promotion of Sustainable Procurement Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.3 6.3.4 6.3.5 6.3.10 6.6.6	Overview of human rights principles and considerations Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity ssue 8: Fundamental principles and rights at work Issue 4: Promoting social responsibility in the value chain
410:Security Practices
410-1	Security personnel trained in human rights policies or procedures	Code of Ethics Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.4 6.3.5 6.6.6	Overview of human rights principles and considerations Issue 2: Human rights risk situations Issue 3: Avoidance of complicity Issue 4: Promoting social responsibility in the value chain
411:Rights of Indigenous Peoples
411-1	Incidents of violations involving rights of indigenous peoples	Not applicable to the reporting period	6.3.1 6.3.2 6.3.4 6.3.6 6.3.7 6.3.8 6.6.7 6.8.3	Overview of human rights principles and considerations Issue 2: Human rights risk situations Issue 4: Resolving grievances Issue 5: Discrimination and vulnerable groups Issue 6: Civil and political rights Issue 5: Respect for property rights Issue 1: Community involvement
412:Human Rights Assessment
412-1	Operations that have been subject to human rights reviews or impact assessments	Code of Ethics Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.3 6.3.4 6.3.5	Overview of human rights principles and considerations Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity
412-2	Employee training on human rights policies or procedures	Code of Ethics Initiatives for Respect for Human Rights	6.3.1 6.3.2 6.3.5	Overview of human rights principles and considerations Issue 3: Avoidance of complicity
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening		6.3.1 6.3.2 6.3.3 6.3.5 6.6.6	Overview of human rights principles and considerations Issue 1: Due diligence Issue 3: Avoidance of complicity Issue 4: Promoting social responsibility in the value chain
413:Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Contributing to Food Culture and Health Social Contribution Activities	6.3.9 6.5.1 -6.5.2 6.5.3 6.8	Issue 7: Economic, social and cultural rights Overview of the environment principles and considerations Issue 1: Prevention of pollution Community Involvement and Development
413-2	Operations with significant actual and potential negative impacts on local communities		6.3.9 6.5.3 6.8	Issue 7: Economic, social and cultural rights Issue 1: Prevention of pollution Community involvement and development
414:Supplier Social Assessment
414-1	New suppliers that were screened using social criteria	Promotion of Sustainable Procurement Fundamental Policy for Sustainable Procurement	6.3.1 6.3.2 6.3.3 6.3.4 6.3.5 6.4.3 6.6.1 -6.6.2 6.6.6 6.8.1 -6.8.2	Overview of human rights principles and considerations Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity Issue 1: Employment and employment relationships Overview of fair operating practices principles and considerations Issue 4: Promoting social responsibility in the value chain Community Involvement and Development principles and considerations
414-2	Negative social impacts in the supply chain and actions taken	Material Issues and Promotion Framework Promotion of Sustainable Procurement Initiatives for Respect for Human Rights Operational Risks	6.3.1 6.3.2 6.3.3 6.3.4 6.3.5 6.4.3 6.6.1 -6.6.2 6.6.6 6.8.1 -6.8.2	Overview of human rights principles and considerations Issue 1: Due diligence Issue 2: Human rights risk situations Issue 3: Avoidance of complicity Issue 1: Employment and employment relationships Overview of fair operating practices principles and considerations Issue 4: Promoting social responsibility in the value chain Community Involvement and Development principles and considerations
415:Public Policy
415-1	Political contributions		6.6.1 -6.6.2 6.6.4	Overview of fair operating practices principles and considerations Issue 2: Responsible political involvement
416:Customer Health and Safety
416-1	Assessment of the health and safety impacts of product and service categories	Quality & Safety A Passion for Quality	6.7.1 -6.7.2 6.7.4 6.7.5 6.8.8	Overview of the Consumer issues principles and considerations Issue 2: Protecting consumers' health and safety Issue 3: Sustainable consumption Issue 6: Health
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Not applicable to the reporting period Making Our Customers Feel Secure Voluntary Declaration of Consumer-Oriented Management (Japanese site only)	4.6 6.7.1 -6.7.2 6.7.4 6.7.5 6.8.8	Respect for the rule of law Overview of the Consumer issues principles and considerations Issue 2: Protecting consumers' health and safety Issue 3: Sustainable consumption Issue 6: Health
417:Marketing and Labeling
417-1	Requirements for product and service information and labeling	Product Labeling Initiatives Universal Design Initiatives Voluntary Declaration of Consumer-Oriented Management (Japanese site only)	6.7.1 -6.7.2 6.7.3 6.7.4 6.7.5 6.7.9	Overview of the Consumer issues principles and considerations Fair marketing, factual and unbiased information and fair contractual practices Issue 2: Protecting consumers' health and safety Issue 3: Sustainable consumption Issue 7: Education and awareness
417-2	Incidents of non-compliance concerning product and service information and labeling	Not applicable to the reporting period Making Our Customers Feel Secure Voluntary Declaration of Consumer-Oriented Management (Japanese site only)	4.6 6.7.1 -6.7.2 6.7.3 6.7.4 6.7.5 6.7.9	Respect for the rule of law Overview of the Consumer issues principles and considerations Issue 1: Fair marketing, factual and unbiased information and fair contractual practices Issue 2: Protecting consumers' health and safety Issue 3: Sustainable consumption Issue 7: Education and awareness
417-3	Incidents of non-compliance concerning marketing communications	Not applicable to the reporting period Making Our Customers Feel Secure Voluntary Declaration of Consumer-Oriented Management (Japanese site only)	4.6 6.7.1 -6.7.2 6.7.3	Respect for the rule of law Overview of the Consumer issues principles and considerations Issue 1: Fair marketing, factual and unbiased information and fair contractual practices
418:Customer Privacy
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Not applicable to the reporting period Privacy Policy Information (Japanese site only)	6.7.1 -6.7.2 6.7.7	Overview of the Consumer issues principles and considerations Issue 5: Consumer data protection and privacy
419:Socioeconomic Compliance
419-1	Non-compliance with laws and regulations in the social and economic area	Not applicable to the reporting period Making Our Customers Feel Secure	4.6 6.7.1 -6.7.2 6.7.6	Respect for the rule of law Overview of the Consumer issues principles and considerations Issue 4: Consumer service, support, and complaint and dispute resolution

SASB Reference Table

The Sustainability Accounting Standards Board (SASB) is an independent standard-setting organization that facilitates the disclosure of critical sustainability information to meet investor needs.
The table below indicates the relevant Kewpie webpages corresponding to processed food industry standards as defined in the SASB's Sustainable Industry Classification System (SICS).

Title	SASB Code	Topic	Location
Energy Management	FB-PF-130a.1	(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable	Environmental Management Deal with Climate Change ESG Data Sheet
Water Management	FB-PF-140a.1	(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress	Environmental Management Sustainable Use of Water Resources ESG Data Sheet
	FB-PF-140a.2	Number of incidents of non-compliance associated with water quantity and/or quality permits, standards, and regulations	No violation in FY2023
	FB-PF-140a.3	Description of water management risks and discussion of strategies and practices to mitigate those risks	Sustainable Use of Water Resources FY2023 TCFD Report
Food Safety	FB-PF-250a.1	Global Food Safety Initiative (GFSI) audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformances	A Passion for Quality
	FB-PF-250a.2	Percentage of ingredients sourced from Tier 1 supplier facilities certified to a Global Food Safety Initiative (GFSI) recognized food safety certification program	Not disclosed
	FB-PF-250a.3	(1) Total number of notices of food safety violation received, (2) percentage corrected	No violation in FY2023
	FB-PF-250a.4	(1) Number of recalls issued and (2) total amount of food product recalled	Risk Management
Health & Nutrition	FB-PF-260a.1	Revenue from products labeled and/or marketed to promote health and nutrition attributes	Contributing to Food Culture and Health
Health & Nutrition	FB-PF-260a.2	Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers	Contributing to Food Culture and Health Quality & Safety
Product Labeling & Marketing	FB-PF-270a.1	Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelines	Not disclosed
	FB-PF-270a.2	Revenue from products labeled as (1) containing genetically modified organisms (GMOs) and (2) non-GMO	Not disclosed
	FB-PF-270a.3	Number of incidents of non-compliance with industry or regulatory labeling and/or marketing codes	No violation in FY2022
	FB-PF-270a.4	Total amount of monetary losses as a result of legal proceedings associated with labeling and/or marketing practices	Not disclosed
Packaging Lifecycle Management	FB-PF-410a.1	(1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable	Reduction and Reuse of Plastic Emissions
Packaging Lifecycle Management	FB-PF-410a.2	Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle	Environmental Management Reduction and Reuse of Plastic Emissions
Environmental & Social Impacts of Ingredient Supply Chain	FB-PF-430a.1	Percentage of food ingredients sourced that are certified to third-party environmental and/or social standards, and percentages by standard	Promotion of Sustainable Procurement
Environmental & Social Impacts of Ingredient Supply Chain	FB-PF-430a.2	Suppliers' social and environmental responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor non-conformances	Not disclosed
Ingredient Sourcing	FB-PF-440a.1	Percentage of food ingredients sourced from regions with High or Extremely High Baseline Water Stress	FY2022 TCFD Report
Ingredient Sourcing	FB-PF-440a.2	List of priority food ingredients and discussion of sourcing risks due to environmental and social considerations	Promotion of Sustainable Procurement FY2022 TCFD Report
Activity Metric	FB-PF-000.A	Weight of products sold	Not disclosed
Activity Metric	FB-PF-000.B	Number of production facilities	Group Companies Integrated_Report > Corporate Information