GRI Content Index

This material references the GRI Standards: Core option

General Disclosures

1. Organizational profile

GRI Content Index	Disclosure	Location in Sustainability report
102-1	Name of the organization	Company information
102-2	Activities, brands, products, and services	Company information
102-3	Location of headquarters	Company information
102-4	Location of operations	Company information
102-5	Ownership and legal form	Company information
102-6	Markets served	Company information Stakeholder Engagement
102-7	Scale of the organization	Company information
102-8	Information on employees and other workers	Company information Diversity Promotion
102-9	Supply chain	Major Sustainability Issues and Initiatives in the Value Chain Sustainable Supply Chain
102-10	Significant changes to the organization and its supply chain	Major Sustainability Issues and Initiatives in the Value Chain Sustainable Supply Chain
102-11	Precautionary Principle or approach	Risk and Compliance Environmental Management
102-12	External initiatives	Messages to Stakeholders Sustainability Management Environmental Management
102-13	Membership of associations	Sustainability Management Sustainable Supply Chain

2. Strategy

GRI Content Index	Disclosure	Location in Sustainability report
102-14	Statement from senior decision-maker	Messages from the Management Messages to Stakeholders
102-15	Key impacts, risks, and opportunities	Sustainability Materiality Climate Change and Energy Management Risk and Compliance

3. Ethics and integrity

GRI Content Index	Disclosure	Location in Sustainability report
102-16	Values, principles, standards, and norms of behavior	Mission & Vision Kioxia Group Standards of Conduct
102-17	Mechanisms for advice and concerns about ethics	Risk and Compliance Respect for Human Rights

4. Governance

GRI Content Index	Disclosure	Location in Sustainability report
102-18	Governance structure	Sustainability Management Corporate Governance
102-19	Delegating authority	Sustainability Management
102-20	Executive-level responsibility for economic, environmental, and social topics	Sustainability Management
102-21	Consulting stakeholders on economic, environmental, and social topics	Sustainability Management Stakeholder Engagement
102-22	Composition of the highest governance body and its committees	Corporate Governance
102-23	Chair of the highest governance body	-
102-24	Nominating and selecting the highest governance body	-
102-25	Conflicts of interest	Kioxia Group Standards of Conduct
102-26	Role of highest governance body in setting purpose, values, and strategy	Corporate Governance
102-27	Collective knowledge of highest governance body	Sustainability Management Corporate Governance
102-28	Evaluating the highest governance body's performance	-
102-29	Identifying and managing economic, environmental, and social impacts	Sustainability Management Corporate Governance
102-30	Effectiveness of risk management processes	Corporate Governance Risk and Compliance
102-31	Review of economic, environmental, and social topics	Corporate Governance Sustainability Management
102-32	Highest governance body's role in sustainability reporting	Corporate Governance Sustainability Management Environmental Management
102-33	Communicating critical concerns	Sustainability Management Corporate Governance Risk and Compliance
102-34	Nature and total number of critical concerns	Risk and Compliance
102-35	Remuneration policies	-
102-36	Process for determining remuneration	-
102-37	Stakeholders' involvement in remuneration	-
102-38	Annual total compensation ratio	-
102-39	Percentage increase in annual total compensation ratio	-

5. Stakeholder engagement

GRI Content Index	Disclosure	Location in Sustainability report
102-40	List of stakeholder groups	Stakeholder Engagement
102-41	Collective bargaining agreements	Stakeholder Engagement
102-42	Identifying and selecting stakeholders	Stakeholder Engagement
102-43	Approach to stakeholder engagement	Stakeholder Engagement
102-44	Key topics and concerns raised	Sustainability Materiality Stakeholder Engagement

6. Reporting practice

GRI Content Index	Disclosure	Location in Sustainability report
102-45	Entities included in the consolidated financial statements	Company information
102-46	Defining report content and topic Boundaries	Sustainability Reporting Policy
102-47	List of material topics	Sustainability Materiality
102-48	Restatements of information	N/A
102-49	Changes in reporting	N/A
102-50	Reporting period	Sustainability Reporting Policy
102-51	Date of most recent report	Sustainability Reporting Policy
102-52	Reporting cycle	Sustainability Reporting Policy
102-53	Contact point for questions regarding the report	Company information
102-54	Claims of reporting in accordance with the GRI Standards	Sustainability Reporting Policy
102-55	GRI content index	GRI Content Index SASB Content Index
102-56	External assurance	Third-party Verification

GRI 103:Management Approach 2016

GRI Content Index	Disclosure	Location in Sustainability report
103-1	Explanation of the material topic and its Boundary	Messages to Stakeholders Sustainability Materiality
103-2	The management approach and its components	Sustainability Materiality
103-3	Evaluation of the management approach	Sustainability Management

Material topics

Economic

GRI 201 : Economic Performance 2016

GRI Content Index	Disclosure	Location in Sustainability report
201-1	Direct economic value generated and distributed	-
201-2	Financial implications and other risks and opportunities due to climate change	Climate Change and Energy Management
201-3	Defined benefit plan obligations and other retirement plans	Diversity Promotion
201-4	Financial assistance received from government	-

GRI 202 : Market Presence 2016

GRI Content Index	Disclosure	Location in Sustainability report
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	-
202-2	Proportion of senior management hired from the local community	-

GRI 203 : Indirect Economic Impacts 2016

GRI Content Index	Disclosure	Location in Sustainability report
203-1	Infrastructure investments and services supported	Supporting Local Community Development
203-2	Significant indirect economic impacts	-

GRI 204 : Procurement Practices 2016

GRI Content Index	Disclosure	Location in Sustainability report
204-1	Proportion of spending on local suppliers	Sustainable Supply Chain

GRI 205 : Anti-corruption 2016

GRI Content Index	Disclosure	Location in Sustainability report
205-1	Operations assessed for risks related to corruption	Risk and Compliance
205-2	Communication and training about anti-corruption policies and procedures	Risk and Compliance
205-3	Confirmed incidents of corruption and actions taken	Risk and Compliance

GRI 206 : Anti-competitive Behavior 2016

GRI Content Index	Disclosure	Location in Sustainability report
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Risk and Compliance

Environmental

GRI 301 : Materials 2016

GRI Content Index	Disclosure	Location in Sustainability report
301-1	Materials used by weight or volume	-
301-2	Recycled input materials used	Water Risk Management Current Status of Environmental Impact and Environmental Targets and Outcomes
301-3	Reclaimed products and their packaging materials	-

GRI 302 : Energy 2016

GRI Content Index	Disclosure	Location in Sustainability report
302-1	Energy consumption within the organization	Climate Change and Energy Management
302-2	Energy consumption outside of the organization	Climate Change and Energy Management
302-3	Energy intensity	Climate Change and Energy Management
302-4	Reduction of energy consumption	Climate Change and Energy Management
302-5	Reductions in energy requirements of products and services	Contributing to the Environment through Our Products

GRI 303 : Water 2016

GRI Content Index	Disclosure	Location in Sustainability report
303-1	Water withdrawal by source	Current Status of Environmental Impact and Environmental Targets and Outcomes
303-2	Water sources significantly affected by withdrawal of water	Water Risk Management
303-3	Water recycled and reused	Current Status of Environmental Impact and Environmental Targets and Outcomes Water Risk Management

GRI 304 : Biodiversity 2016

GRI Content Index	Disclosure	Location in Sustainability report
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity Preservation
304-2	Significant impacts of activities, products, and services on biodiversity	-
304-3	Habitats protected or restored	Biodiversity Preservation
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-

GRI 305 : Emissions 2016

GRI Content Index	Disclosure	Location in Sustainability report
305-1	Direct (Scope 1) GHG emissions	Current Status of Environmental Impact and Environmental Targets and Outcomes
305-2	Energy indirect (Scope 2) GHG emissions	Current Status of Environmental Impact and Environmental Targets and Outcomes
305-3	Other indirect (Scope 3) GHG emissions	Current Status of Environmental Impact and Environmental Targets and Outcomes
305-4	GHG emissions intensity	Current Status of Environmental Impact and Environmental Targets and Outcomes
305-5	Reduction of GHG emissions	Current Status of Environmental Impact and Environmental Targets and Outcomes
305-6	Emissions of ozone-depleting substances (ODS)	-
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Current Status of Environmental Impact and Environmental Targets and Outcomes

GRI 306 : Effluents and Waste 2016

GRI Content Index	Disclosure	Location in Sustainability report
306-1	Water discharge by quality and destination	Current Status of Environmental Impact and Environmental Targets and Outcomes Water Risk Management
306-2	Waste by type and disposal method	Current Status of Environmental Impact and Environmental Targets and Outcomes
306-3	Significant spills	Environmental Protection System
306-4	Transport of hazardous waste	-
306-5	Water bodies affected by water discharges and/or runoff	Water Risk Management

GRI 307 : Environmental Compliance 2016

GRI Content Index	Disclosure	Location in Sustainability report
307-1	Non-compliance with environmental laws and regulations	Environmental Protection System

GRI 308 : Supplier Environmental Assessment 2016

GRI Content Index	Disclosure	Location in Sustainability report
308-1	New suppliers that were screened using environmental criteria	Sustainable Supply Chain
308-2	Negative environmental impacts in the supply chain and actions taken	Sustainable Supply Chain

Social

GRI 401 : Employment 2016

GRI Content Index	Disclosure	Location in Sustainability report
401-1	New employee hires and employee turnover	Diversity Promotion
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	-
401-3	Parental leave	Diversity Promotion

GRI 402 : Labor/Management Relations 2016

GRI Content Index	Disclosure	Location in Sustainability report
402-1	Minimum notice periods regarding operational changes	-

GRI 403 : Occupational Health and Safety 2016

GRI Content Index	Disclosure	Location in Sustainability report
403-1	Workers representation in formal joint management–worker health and safety committees	Occupational Health and Safety
403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	Occupational Health and Safety
403-3	Workers with high incidence or high risk of diseases related to their occupation	Occupational Health and Safety
403-4	Health and safety topics covered in formal agreements with trade unions	Occupational Health and Safety

GRI 404 : Training and Education 2016

GRI Content Index	Disclosure	Location in Sustainability report
404-1	Average hours of training per year per employee	Talent Development
404-2	Programs for upgrading employee skills and transition assistance programs	Talent Development
404-3	Percentage of employees receiving regular performance and career development reviews	Talent Development

GRI 405 : Diversity and Equal Opportunity 2016

GRI Content Index	Disclosure	Location in Sustainability report
405-1	Diversity of governance bodies and employees	Management Diversity Promotion
405-2	Ratio of basic salary and remuneration of women to men	-

GRI 406 : Non-discrimination 2016

GRI Content Index	Disclosure	Location in Sustainability report
406-1	Incidents of discrimination and corrective actions taken	Risk and Compliance Respect for Human Rights

GRI 407 : Freedom of Association and Collective Bargaining 2016

GRI Content Index	Disclosure	Location in Sustainability report
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Stakeholder Engagement Sustainable Supply Chain

GRI 408 : Child Labor 2016

GRI Content Index	Disclosure	Location in Sustainability report
408-1	Operations and suppliers at significant risk for incidents of child labor	Respect for Human Rights Sustainable Supply Chain

GRI 409 : Forced or Compulsory Labor 2016

GRI Content Index	Disclosure	Location in Sustainability report
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Respect for Human Rights Sustainable Supply Chain

GRI 410 : Security Practices 2016

GRI Content Index	Disclosure	Location in Sustainability report
410-1	Security personnel trained in human rights policies or procedures	Respect for Human Rights

GRI 411 : Rights of Indigenous Peoples 2016

GRI Content Index	Disclosure	Location in Sustainability report
411-1	Incidents of violations involving rights of indigenous peoples	N/A

GRI 412 : Human Rights Assessment 2016

GRI Content Index	Disclosure	Location in Sustainability report
412-1	Operations that have been subject to human rights reviews or impact assessments	Sustainability Materiality Respect for Human Rights
412-2	Employee training on human rights policies or procedures	Respect for Human Rights
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	N/A

GRI 413 : Local Communities 2016

GRI Content Index	Disclosure	Location in Sustainability report
413-1	Operations with local community engagement, impact assessments, and development programs	Supporting Local Community Development
413-2	Operations with significant actual and potential negative impacts on local communities	N/A

GRI 414 : Supplier Social Assessment 2016

GRI Content Index	Disclosure	Location in Sustainability report
414-1	New suppliers that were screened using social criteria	Sustainable Supply Chain
414-2	Negative social impacts in the supply chain and actions taken	Sustainable Supply Chain

GRI 415 : Public Policy 2016

GRI Content Index	Disclosure	Location in Sustainability report
415-1	Political contributions	Risk and Compliance

GRI 416 : Customer Health and Safety 2016

GRI Content Index	Disclosure	Location in Sustainability report
416-1	Assessment of the health and safety impacts of product and service categories	Quality Control
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Quality Control

GRI 417 : Marketing and Labeling 2016

GRI Content Index	Disclosure	Location in Sustainability report
417-1	Requirements for product and service information and labeling	Current Status of Environmental Impact and Environmental Targets and Outcomes Contributing to the Environment through Our Products
417-2	Incidents of non-compliance concerning product and service information and labeling	-
417-3	Incidents of non-compliance concerning marketing communications	-

GRI 418 : Customer Privacy 2016

GRI Content Index	Disclosure	Location in Sustainability report
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	N/A

GRI 419 : Socioeconomic Compliance 2016

GRI Content Index	Disclosure	Location in Sustainability report
419-1	Non-compliance with laws and regulations in the social and economic area	N/A

KIOXIA Group's Approach to Sustainability