Standard Table

3-2

List of material items

統合報告書2026 ：価値創造プロセス Integrated Report 2026: The Value Creation Process

Top Message

統合報告書2026 ：トップメッセージ Integrated Report 2026: Message from the President

GRI101: Biodiversity 2024

Number	Disclosures	Placement
101-1	Policies to stop and reverse biodiversity loss	Material Issues and Promotion Framework Risk Management Environmental Management Conservation of Biodiversity Activities Promotion of Sustainable Procurement 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
101-2	Managing the impact on biodiversity	Conservation of Biodiversity Activities ESG Data Sheet
101-3	Access and profit sharing	Promotion of Sustainable Procurement サプライヤーガイドライン Kewpie Group Supplier Guidelines (271KB)
101-4	Identifying the impact on biodiversity	Conservation of Biodiversity Activities 2025年度TCFD・TNFD報告
101-5	Places with an impact on biodiversity	Conservation of Biodiversity Activities 2025年度TCFD・TNFD報告
101-6	Direct causes of biodiversity loss	Conservation of Biodiversity Activities
101-7	Changes in the state of biodiversity	Conservation of Biodiversity Activities ESG Data Sheet
101-8	Ecosystem services	Conservation of Biodiversity Activities ESG Data Sheet

GRI201: Economic Performance 2016

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Risk Management Environmental Management Top Message 統合報告書2026 ：トップメッセージ Integrated Report 2026: Message from the President
201-1	Direct economic value created and distributed	有価証券報告書：連結財務諸表 Annual Report: Consolidated Financial Statements 統合報告書2026 ：財務・非財務ハイライト（サマリー） Integrated Report 2026: Financial and Non-financial Summary
201-2	Financial impacts and other risks and opportunities of climate change	Material Issues and Promotion Framework Risk Management Environmental Management Reduction of CO₂ Emissions Conservation of Biodiversity Activities
201-3	Contributions to defined benefit pension plans and other retirement plans	有価証券報告書：退職給付関係 Annual Report： Retirement Benefits
201-4	Financial support received from the government	We have not disclosed this information.

GRI202: Regional Economic Presence 2016

Number	Disclosures	Placement
202-1	Ratio of standard entry-level employee salary to local minimum wage (by gender)	We have not disclosed this information.
202-2	Percentage of senior management hired from the local community	We have not disclosed this information.

GRI203: Indirect Economic Impact 2016

Number

Disclosures

Placement

3-3

Management of material items

統合報告書2026 ：トップメッセージ Integrated Report 2026: Message from the President

Risk Management

Environmental Management

Top Message

203-1

Infrastructure Investment and Support Services

Social Contribution Activities

キユーピーみらいたまご財団

203-2

Significant indirect economic impact

Contributing to Food Culture and Health

GRI204: Procurement Practices 2016

Number	Disclosures	Placement
204-1	Percentage of spending on local suppliers	We have not disclosed this information.

GRI205: Anti-corruption 2016

Number	Disclosures	Placement
205-1	Operations undergoing corruption risk assessment	Risk Management
205-2	Communication and training on anti-corruption policies and procedures	The Kewpie Promise 内部統制システム構築の基本方針 Risk Management 有価証券報告書：内部統制システムの運用状況 Annual Report: Progress made in establishing internal control system
205-3	Confirmed corruption cases and measures taken	ESG Data Sheet

Number

Disclosures

Placement

205-1

Operations undergoing corruption risk assessment

Risk Management

205-2

Communication and training on anti-corruption policies and procedures

The Kewpie Promise

内部統制システム構築の基本方針

Risk Management

有価証券報告書：内部統制システムの運用状況 Annual Report: Progress made in establishing internal control system

205-3

Confirmed corruption cases and measures taken

GRI206: Anti-competitive practices 2016

Number	Disclosures	Placement
206-1	Legal actions for anti-competitive, anti-trust and monopoly practices	ESG Data Sheet

GRI207: Taxes 2019

Number	Disclosures	Placement
207-1	Approach to Taxation	The Kewpie Promise Corporate Governance
207-2	Tax Governance, Administration, and Risk Management	Risk Management
207-3	Addressing tax-related stakeholder engagement and concerns	The Kewpie Promise Corporate Governance
207-4	Country Reports	ESG Data Sheet

GRI301: Raw materials 2016

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Risk Management Environmental Management Promotion of Sustainable Procurement Top Message 統合報告書2026 ：サプライチェーン変革の推進 Integrated Report 2026: Working to Transform the Supply Chain 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
301-1	Weight or volume of raw materials used	Environmental Management ESG Data Sheet
301-2	Recycled materials used	Material Issues and Promotion Framework Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions ESG Data Sheet
301-3	Recycled products and packaging materials	Material Issues and Promotion Framework Reduction and Reuse of Plastic Emissions ESG Data Sheet 統合報告書2026 ：財務・非財務ハイライト（サマリー） Integrated Report 2026: Financial and Non-financial Summary

GRI302: Energy 2016

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Risk Management Environmental Management Reduction of CO₂ Emissions 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
302-1	Energy consumption within an organization	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet Third-party assurance report 統合報告書2026 ：財務・非財務ハイライト（サマリー） Integrated Report 2026: Financial and Non-financial Summary
302-2	Extra-organizational energy consumption	We have not disclosed this information.
302-3	Energy intensity	Reduction of CO₂ Emissions ESG Data Sheet
302-4	Reduced energy consumption	Reduction of CO₂ Emissions ESG Data Sheet Third-party assurance report 統合報告書2026 ：財務・非財務ハイライト（サマリー） Integrated Report 2026: Financial and Non-financial Summary
302-5	Reducing the energy requirements of products and services	Reduction of CO₂ Emissions ESG Data Sheet

GRI303: Water and Wastewater 2018

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Risk Management Environmental Management Sustainable Use of Water Resources 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
303-1	Interactions with water as a shared resource	Material Issues and Promotion Framework Environmental Management Sustainable Use of Water Resources
303-2	Managing wastewater-related impacts	Environmental Management Sustainable Use of Water Resources ESG Data Sheet
303-3	Water intake	Environmental Management Sustainable Use of Water Resources ESG Data Sheet
303-4	Drainage	Environmental Management Sustainable Use of Water Resources ESG Data Sheet
303-5	Water consumption	Environmental Management Sustainable Use of Water Resources ESG Data Sheet

GRI305: Emissions into the Atmosphere 2016

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Risk Management Environmental Management Reduction of CO₂ Emissions 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
305-1	Direct GHG emissions (Scope 1)	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet Third-party assurance report
305-2	Indirect GHG emissions (Scope 2)	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet Third-party assurance report
305-3	Other indirect GHG emissions (Scope 3)	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet
305-4	Greenhouse gas (GHG) emissions intensity	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet
305-5	Reducing greenhouse gas (GHG) emissions	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet 統合報告書2026 ：財務・非財務ハイライト（サマリー） Integrated Report 2026: Financial and Non-financial Summary
305-6	Emissions of ozone-depleting substances (ODS)	We have not disclosed this information.
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Environmental Management Reduction of CO₂ Emissions ESG Data Sheet

GRI306: Waste 2020

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Risk Management Environmental Management Effective Use and Recycling of Resources Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
306-1	Waste generation and significant waste-related impacts	Material Issues and Promotion Framework Environmental Management Effective Use and Recycling of Resources Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions ESG Data Sheet
306-2	Managing significant waste-related impacts	Environmental Management Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions ESG Data Sheet
306-3	Waste generated	Environmental Management Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions ESG Data Sheet
306-4	Non-disposed waste	Environmental Management ESG Data Sheet
306-5	Disposed waste	Environmental Management Elimination and Effective Utilization of Food Loss Reduction and Reuse of Plastic Emissions ESG Data Sheet

GRI308: Supplier Environmental Assessment 2016

Number	Disclosures	Placement
3-3	Management of material items	Material Issues and Promotion Framework Promotion of Sustainable Procurement Initiatives for Respect for Human Rights 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives 統合報告書2026 ：サプライチェーン変革の推進 Integrated Report 2026: Working to Transform the Supply Chain
308-1	New suppliers selected based on environmental standards	We have not disclosed this information.
308-2	Negative environmental impacts in the supply chain and measures taken	Promotion of Sustainable Procurement Initiatives for Respect for Human Rights Conservation of Biodiversity Activities ESG Data Sheet

Number

Disclosures

Placement

3-3

Management of material items

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

統合報告書2026 ：サプライチェーン変革の推進 Integrated Report 2026: Working to Transform the Supply Chain

308-1

New suppliers selected based on environmental standards

We have not disclosed this information.

308-2

Negative environmental impacts in the supply chain and measures taken

Conservation of Biodiversity Activities

GRI401: Employment 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
401-1	New employee hiring and employee departures	ESG Data Sheet
401-2	Benefits provided to full-time employees but not to temporary or part-time employees	We have not disclosed this information.
401-3	Parental leave	Initiatives for Empowering a Diverse Range of Talent ESG Data Sheet

GRI402: Labor Relations 2016

Number	Disclosures	Placement
402-1	Minimum notice period for business changes	We have not disclosed this information.

GRI403: Occupational Safety and Health 2018

Number	Disclosures	Placement
3-3	Management of material items	Risk Management Respect for Human Rights Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
403-1	Occupational Safety and Health Management System	Health-based Management and Occupational Health and Safety ESG Data Sheet
403-2	Hazard identification, risk assessment, and accident investigation	Risk Management Health-based Management and Occupational Health and Safety ESG Data Sheet
403-3	Occupational Health Services	Health-based Management and Occupational Health and Safety
403-4	Worker participation, consultation and communication in occupational safety and health	Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety
403-5	Worker training on occupational safety and health	Health-based Management and Occupational Health and Safety
403-6	Promoting worker health	Health-based Management and Occupational Health and Safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked to business relationships	Health-based Management and Occupational Health and Safety ESG Data Sheet
403-8	Workers covered by the occupational safety and health management system	Health-based Management and Occupational Health and Safety ESG Data Sheet
403-9	Work-related injuries	Health-based Management and Occupational Health and Safety ESG Data Sheet
403-10	Work-related illnesses and health problems	ESG Data Sheet

GRI404: Training and Education 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights Initiatives for Empowering a Diverse Range of Talent Health-based Management and Occupational Health and Safety 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
404-1	Average annual training hours per employee	ESG Data Sheet
404-2	Employee Skills Upgrading and Transition Assistance Programs	Initiatives for Empowering a Diverse Range of Talent
404-3	Percentage of employees receiving regular performance and career development reviews	Initiatives for Empowering a Diverse Range of Talent

GRI405: Diversity and Equal Opportunity 2016

Number

Disclosures

Placement

3-3

Management of material items

Initiatives for Empowering a Diverse Range of Talent

Health-based Management and Occupational Health and Safety

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

405-1

Diversity of governance bodies and employees

Initiatives for Empowering a Diverse Range of Talent

統合報告書2026 ：人材戦略 Integrated Report 2026: Human Capital Strategy

統合報告書2026 ：コーポレート・ガバナンス Integrated Report 2026: Corporate Governance

有価証券報告書：コーポレート・ガバナンスの概要 Annual Report: Corporate Governance

有価証券報告書：役員の状況 Annual Report: Officers

405-2

Gender ratio of base salary and compensation

GRI406: Non-discrimination 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
406-1	Incidents of discrimination and corrective actions taken	Initiatives for Respect for Human Rights Corporate Governance

Number

Disclosures

Placement

3-3

Management of material items

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

406-1

Incidents of discrimination and corrective actions taken

GRI407: Freedom of Association and Collective Bargaining 2016

Number	Disclosures	Placement
407-1	Operations and suppliers whose freedom of association and the right to collective bargaining may be at risk	We have not disclosed this information.

GRI408: Child Labor 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
408-1	Operations and suppliers at significant risk for incidents of child labor	Initiatives for Respect for Human Rights Promotion of Sustainable Procurement

Number

Disclosures

Placement

3-3

Management of material items

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

408-1

Operations and suppliers at significant risk for incidents of child labor

GRI409: Forced Labor 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
409-1	Operations and suppliers with a significant risk of forced labor cases	Initiatives for Respect for Human Rights Promotion of Sustainable Procurement

Number

Disclosures

Placement

3-3

Management of material items

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

409-1

Operations and suppliers with a significant risk of forced labor cases

GRI410: Safety Practices 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights
410-1	Security personnel who have received training on human rights policies and procedures	Initiatives for Respect for Human Rights

Number

Disclosures

Placement

3-3

Management of material items

410-1

Security personnel who have received training on human rights policies and procedures

GRI411: Indigenous Peoples' Rights 2016

Number	Disclosures	Placement
3-3	Management of material items	Respect for Human Rights Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
411-1	Cases of violations of indigenous peoples' rights	Initiatives for Respect for Human Rights Promotion of Sustainable Procurement

Number

Disclosures

Placement

3-3

Management of material items

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

411-1

Cases of violations of indigenous peoples' rights

Dialogue with Stakeholders

GRI413: Local Community 2016

Number	Disclosures	Placement
413-1	Operations that have implemented local community engagement, impact assessments and development programs	Dialogue with Stakeholders Social Contribution Activities キユーピーみらいたまご財団統合報告書2026 ：ステークホルダーエンゲージメント Integrated Report 2026: Stakeholder Engagement
413-2	Operations that have a significant negative impact (both apparent and potential) on the local community	We have not disclosed this information.

Number

Disclosures

Placement

413-1

Operations that have implemented local community engagement, impact assessments and development programs

Social Contribution Activities

キユーピーみらいたまご財団

統合報告書2026 ：ステークホルダーエンゲージメント Integrated Report 2026: Stakeholder Engagement

413-2

Operations that have a significant negative impact (both apparent and potential) on the local community

We have not disclosed this information.

GRI414: Supplier Social Assessment 2016

Number	Disclosures	Placement
3-3	Management of material items	Initiatives for Respect for Human Rights Promotion of Sustainable Procurement 有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives
414-1	New suppliers selected based on social criteria	We have not disclosed this information.
414-2	Negative social impacts in the supply chain and measures taken	Initiatives for Respect for Human Rights Promotion of Sustainable Procurement ESG Data Sheet

Number

Disclosures

Placement

3-3

Management of material items

有価証券報告書：サステナビリティに関する考え方及び取組 Annual Report: Sustainability Approach and Initiatives

414-1

New suppliers selected based on social criteria

We have not disclosed this information.

414-2

Negative social impacts in the supply chain and measures taken

GRI415: Public Policy 2016

Number	Disclosures	Placement
415-1	Political contributions	ESG Data Sheet

GRI416: Customer Safety and Health 2016

Number	Disclosures	Placement
416-1	Assessment of the Occupational and Health Impact on Product and Service Categories	Quality & Safety Corporate Governance
416-2	Cases of violations regarding the health and safety impact of products and services	Quality & Safety Corporate Governance

Number

Disclosures

Placement

416-1

Assessment of the Occupational and Health Impact on Product and Service Categories

Quality & Safety

416-2

Cases of violations regarding the health and safety impact of products and services

Quality & Safety