| GRI2：General Disclosure 2021 | |
| No. | Disclosure Items | References |
| Organisation and Reporting Practices |
| 2-1 | Organization details | Corporate information |
| Global network |
| 2-2 | Entities covered by the organization's sustainability reporting | Corporate information |
| 2-3 | Reporting period, reporting frequency, contact details | IR | KAGA ELECTRONICS CO.,LTD. |
| Inquiries | KAGA ELECTRONICS CO.,LTD. |
| 2-4 | Correction and revision of information | ー |
| 2-5 | External Assurance | |
| Activities and Workers |
| 2-6 | Activities, value chains and other business relationships | Business field |
| Supply Chain | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-7 | employee | Human Capital | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-8 | Non-employee workers | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Governance |
| 2-9 | Governance structure and composition | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| 2-10 | Nomination and selection of the highest governance body | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| 2-11 | Chair of the highest governance body | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| 2-12 | The highest governance body's role in overseeing impact management | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| 2-13 | Delegating responsibility for managing impacts | Sustainability promotion structure | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Environmental Management Organizational Chart | Environment | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-14 | The role of the highest governance body in sustainability reporting | Sustainability promotion structure | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-15 | Conflict of interest | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| 2-16 | Communicating serious concerns | Risk Management | Governance | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-17 | Collective knowledge of the highest governance body | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| Board members' skills matrix |
| 2-18 | Highest governance body performance evaluation | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| 2-19 | Remuneration Policy | Corporate Governance Structures |
| 2-20 | Remuneration determination process | Corporate Governance Structures |
| 2-21 | Ratio of total annual compensation | Corporate Governance Structures |
| ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Strategy, Policy and Practice |
| 2-22 | Strategy Statement for Sustainable Development | President's Message | Message | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-23 | Policy Statement | Sustainability Policy | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Basic CSR Policy and Code of Conduct | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Environmental policy | Environment | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Human Rights Policy | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-24 | Policy Statement Implementation | Basic CSR Policy and Code of Conduct | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Medium- to long-term sustainability targets | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-25 | Negative impact remediation process | Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-26 | Mechanisms for seeking advice and raising concerns | Human Rights Policy | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Basic CSR Policy and Code of Conduct | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-27 | Regulatory Compliance | Basic CSR Policy and Code of Conduct | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-28 | Membership Qualifications | External Evaluation | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Stakeholder Engagement |
| 2-29 | Approach to stakeholder engagement | Measures Related to Stakeholders | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| Social Contribution Activities | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 2-30 | Labor Agreement | Human Capital | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| | |
| GRI3：Material Topics 2021 | |
| No. | Disclosure Items | References |
| Material Disclosures |
| ３-１ | Process for determining material items | Medium- to long-term sustainability targets | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| ３-２ | List of material items | Medium- to long-term sustainability targets | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| ３－３ | Management of material items | Climate Change | Environment | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Compliance | Governance | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Initiatives to Address Social Issues | Social Contribution Activities | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| | |
| ■Topic Standards: Economic | |
| No. | Disclosure Items | References |
| GRI201: Economic Performance 2016 |
| 201-1 | Direct economic value created and distributed | Financial Information | IR | KAGA ELECTRONICS CO.,LTD. |
| [ Japanese Only ] Securities Reports |
| 201-2 | Financial impacts and other risks and opportunities of climate change | Climate Change | Environment | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 201-3 | Contributions to defined benefit pension plans and other retirement plans | yu_ho__6.pdf |
| 201-4 | Financial support received from the government | non |
| GRI202: Local Economic Presence 2016 |
| 202-1 | Ratio of standard entry-level employee salary to local minimum wage (by gender) | RECRUIT | KAGA ELECTRONICS CO.,LTD. |
| 202-2 | Percentage of senior management hired from the local community | ー |
| GRI 203: Indirect Economic Impacts 2016 |
| 203-1 | Infrastructure investment and support services | mediumtermmanagementplan2027.pdf |
| Social Contribution Activities | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 203-2 | Significant indirect economic impacts | ー |
| GRI204: Procurement Practices 2016 |
| 204-1 | Percentage of spending on local suppliers | ー |
| GRI205: Anti-Corruption 2016 |
| 205-1 | Businesses undergoing corruption risk assessment | ー |
| 205-2 | Communication and training on anti-corruption policies and procedures | Basic CSR Policy and Code of Conduct | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 205-3 | Confirmed cases of corruption and actions taken | ー |
| GRI206: Anti-competitive Behavior 2016 |
| 206-1 | Legal actions taken for anti-competitive, anti-trust and monopoly practices | ー |
| GRI207: Taxes 2019 |
| 207-1 | Approach to tax | ー |
| 207-2 | Tax Governance, Administration and Risk Management | ー |
| 207-3 | Tax-related stakeholder engagement and addressing concerns | ー |
| 207-4 | Country Reporting | ー |
| | |
| ■Topic Standards: Environmental | |
| No. | Disclosure Items | References |
| GRI301: Raw Materials 2016 |
| 301-1 | Weight or volume of raw materials used | ー |
| 301-2 | Recycled materials used | ー |
| 301-3 | Recycled products and packaging | ー |
| GRI302: Energy 2016 |
| 302-1 | Energy consumption within an organization | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 302-2 | Energy consumption outside the organization | ー |
| 302-3 | Energy consumption rate | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 302-4 | Reduce energy consumption | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 302-5 | Reducing the energy requirements of products and services | ー |
| GRI303: Water and Wastewater 2018 |
| 303-1 | Interacting with water as a shared resource | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 303-2 | Managing wastewater-related impacts | ー |
| 303-3 | Water Intake | ー |
| 303-4 | Drainage | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 303-5 | Water consumption | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI304: Biodiversity 2016 |
| 304-1 | Operations owned, leased or managed in, or adjacent to, protected areas and areas of high biodiversity value that are not protected areas | Biodiversity Initiatives | Environment | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 304-2 | Significant impacts of activities, products and services on biodiversity | ー |
| 304-3 | Habitat protection and restoration | ー |
| 304-4 | Species on the IUCN Red List and national conservation lists that inhabit areas affected by the project | ー |
| GRI305: Air Emissions 2016 |
| 305-1 | Direct GHG Emissions (Scope 1) | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 305-2 | Indirect GHG Emissions (Scope 2) | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 305-3 | Other indirect GHG emissions (Scope 3) | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 305-4 | Greenhouse gas (GHG) emissions intensity | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 305-5 | Reducing Greenhouse Gas (GHG) Emissions | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 305-6 | Emissions of ozone-depleting substances (ODS) | ー |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ー |
| GRI306: Waste 2020 |
| 306-1 | Waste generation and significant waste-related impacts | ー |
| 306-2 | Managing significant waste-related impacts | ー |
| 306-3 | Generated waste | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 306-4 | Undisposed waste | ー |
| 306-5 | Disposed waste | ー |
| GRI308: Environmental Assessment of Suppliers 2016 |
| 308-1 | New suppliers selected based on environmental standards | Supply Chain | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 308-2 | Negative environmental impacts in the supply chain and measures taken | Supply Chain | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| | |
| ■Topic Standards: Social | |
| No. | Disclosure Items | References |
| GRI401: Employment 2016 |
| 401-1 | Employee hiring and turnover | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 401-2 | Benefits provided to full-time employees but not to fixed-term or part-time employees | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 401-3 | Parental leave | Human Capital | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI402: Labor-Management Relations 2016 |
| 402-1 | Minimum notice period for business changes | ー |
| GRI403: Occupational Safety and Health 2018 |
| 403-1 | Occupational Safety and Health Management System | Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-2 | Hazard identification, risk assessment, and accident investigation | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Risk Management | Governance | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-3 | Occupational Health Services | Risk Management | Governance | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-4 | Worker participation, consultation and communication in occupational safety and health | Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-5 | Worker training on occupational safety and health | Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-6 | Improving worker health | Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-7 | Prevention and mitigation of occupational safety and health impacts directly linked to business relationships | Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-8 | Workers covered by the occupational safety and health management system | Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-9 | Work-Related Injuries | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 403-10 | Work-related illness and ill health | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Efforts regarding Health Management/Occupational | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI404: Training and Education 2016 |
| 404-1 | Average training hours per employee per year | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Human Capital | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 404-2 | Employee Skills Upgrading and Transition Assistance Programs | Human Capital | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 404-3 | Percentage of employees who receive regular performance and career development reviews | ー |
| GRI405: Diversity and Equal Opportunity 2016 |
| 405-1 | Diversity of governance bodies and employees | Board members' skills matrix |
| 405-2 | Gender ratio of base salary and compensation | ESG Data | Sustainability at the KAGA Electronics Group | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI406: Non-Discrimination 2016 |
| 406-1 | Incidents of discrimination and corrective actions taken | Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI407: Freedom of Association and Collective Bargaining 2016 |
| 407-1 | Operations and suppliers where the right to freedom of association and collective bargaining may be at risk | ー |
| GRI408: Child Labor 2016 |
| 408-1 | Operations and suppliers identified as having significant risk for incidents of child labor | Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Supply Chain | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI409: Forced Labor 2016 |
| 409-1 | Operations and suppliers identified as having significant risk for incidents of forced labor | Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Supply Chain | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI410: Security Practices 2016 |
| 410-1 | Security personnel trained on human rights policies and procedures | Respect for Human Rights | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| GRI411: Rights of Indigenous Peoples 2016 |
| 411-1 | Cases of violations of indigenous peoples' rights | ー |
| GRI413: Local Communities 2016 |
| 413-1 | Sites that have implemented local community engagement, impact assessments and development programs | Measures Related to Stakeholders | Corporate governance | IR | KAGA ELECTRONICS CO.,LTD. |
| Social Contribution Activities | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Initiatives to Address Social Issues | Social Contribution Activities | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 413-2 | Businesses that have a significant negative impact (actual or potential) on local communities | ー |
| GRI414: Supplier Social Assessment 2016 |
| 414-1 | New suppliers selected based on social criteria | Electronic parts and semiconductor business | Business field | KAGA ELECTRONICS CO.,LTD. |
| 414-2 | Negative social impacts in the supply chain and measures taken | ー |
| GRI415: Public Policy 2016 |
| 415-1 | Political donations | ー |
| GRI416: Customer Health and Safety 2016 |
| 416-1 | Assessment of the health and safety impacts of product and service categories | Quality Management | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Supply Chain | Social | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| 416-2 | Cases of violations regarding the health and safety impacts of products and services | ー |
| GRI417: Marketing and Labelling 2016 |
| 417-1 | Product and Service Information and Labelling Requirements | ー |
| 417-2 | Product and service information and labelling violation cases | ー |
| 417-3 | Marketing communication violation cases | ー |
| GRI418: Customer Privacy 2016 |
| 418-1 | Substantiated complaints regarding breaches of customer privacy and losses of customer data | Risk Management | Governance | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| Information Security | Governance | Sustainability | KAGA ELECTRONICS CO.,LTD. |
| | |
