Comparative Table with ISO 26000 Subjects

Core subjects

Issues	Toray's initiatives
1. Organizational governance	Message from the President
	Toray Group’s Sustainability Promotion Efforts
	Sustainability: CSR Initiatives
	Corporate Social Responsibility (CSR) Initiatives
	Materiality
	CSR Activity Report (CSR Guideline Activity Reports)
	CSR Roadmap 2025 (Fiscal 2023 – Fiscal 2025)
	Corporate Governance
	Communication with Employees
	Ethics and Compliance
	Promoting Diversity
	Communication

Issues	Toray's initiatives
1. Due diligence	Human Rights Activity Report
	Establishing Sustainable Supply Chain
	Socially Responsible Procurement Initiatives at Toray Group
2. Human rights risk situations	Human Rights Activity Report
2. Human rights risk situations	Socially Responsible Procurement Initiatives at Toray Group
3. Avoidance of complicity	Human Rights Activity Report
	Establishing Sustainable Supply Chain
	Socially Responsible Procurement Initiatives at Toray Group
4. Resolving grievances	Establishing a Corporate Culture of Total Respect for Ethics and Compliance
	Human Rights Activity Report
	Establishing Sustainable Supply Chain
	Socially Responsible Procurement Initiatives at Toray Group
5. Discrimination and vulnerable groups	Human Rights Promotion and Human Resources Development
	Promoting Diversity
	Socially Responsible Procurement Initiatives at Toray Group
6. Civil and political rights	Ethics and Compliance
6. Civil and political rights	Human Rights Promotion and Human Resources Development
7. Economic, social and cultural rights	Human Rights Promotion and Human Resources Development
	Securing and Developing Human Resources to Create New Value
	Socially Responsible Procurement Initiatives at Toray Group
	Social Contribution Activities as a Good Corporate Citizen
8. Fundamental principles and rights at work	Human Rights Promotion and Human Resources Development
8. Fundamental principles and rights at work	Establishing Sustainable Supply Chain

Issues	Toray's initiatives
1. Employment and employment relationship	Human Rights Promotion and Human Resources Development
	Securing and Developing Human Resources to Create New Value
	Promoting Diversity
2. Conditions of work and social protection	Creating a Positive Workplace for Employees
3. Social dialogue	Creating a Positive Workplace for Employees
3. Social dialogue	Communication with Employees
4. Health and safety at work	Occupational Safety and Accident Prevention Activities
4. Health and safety at work	Creating a Positive Workplace for Employees（Employee Health）
5. Human development and training in the workplace	Securing and Developing Human Resources to Create New Value

Issues	Toray's initiatives
1. Prevention of pollution	Safety, Accident Prevention and Environmental Preservation (Safety, Health, Accident Prevention and Environmental Preservation Management)
	Chemical Management
	Initiatives to Prevent Air and Water Pollution
	Initiatives to Reduce Waste
	Environmental Risk Management
	ESG Data
	Establishing Sustainable Supply Chain
	Socially Responsible Procurement Initiatives at Toray Group
2. Sustainable resource use	Initiatives for Sustainability Innovation Business and Product Promotion
	Realizing a Circular Economy
	Toray Group Distribution Initiatives
	Managing Energy Use and Reducing Greenhouse Gas Emissions
	Initiatives for Managing Water Resources
	Initiatives to Reduce Waste
	ESG Data
3. Climate change mitigation and adaptation	Toray Group’s Approach to Climate Change
	Contributing Solutions to Social Issues through Business Activities
	Sustainability Innovation Business Expansion Project
	Toray Group Distribution Initiatives
	Managing Energy Use and Reducing Greenhouse Gas Emissions
	ESG Data
4. Protection of the environment, biodiversity and restoration of natural habitats	Biodiversity Initiatives
	Environmental Risk Management
	Activities Carried Out in Fiscal 2024 [Social Contribution Activities as a Good Corporate Citizen (Environmental Conservation)]

Issues	Toray's initiatives
1. Anti-corruption	Ethics and Compliance
	Establishing a Corporate Culture of Total Respect for Ethics and Compliance
	Antitrust Compliance and Corruption/Bribery Prevention
2. Responsible political involvement	Establishing a Corporate Culture of Total Respect for Ethics and Compliance
3. Fair competition	Establishing a Corporate Culture of Total Respect for Ethics and Compliance
3. Fair competition	Antitrust Compliance and Corruption/Bribery Prevention
4. Promoting social responsibility in the value chain	Establishing Sustainable Supply Chain
	Socially Responsible Procurement Initiatives at Toray Group
	Toray Group Distribution Initiatives
	Occupational Safety and Accident Prevention Activities
	Communication with Stockholders and Investors
5. Respect for property rights	Communication with Stockholders and Investors
5. Respect for property rights	Human Rights Promotion and Human Resources Development

Issues	Toray's initiatives
1. Fair marketing, factual and unbiased information and fair contractual practices	Communication with Customers
	Initiatives for Quality Assurance and Product Safety
2. Protecting consumers' health and safety	Initiatives for Quality Assurance and Product Safety
3. Sustainable consumption	Contributing Solutions to Social Issues through Business Activities
	Sustainability Innovation Business Expansion Project
	Initiatives for Sustainability Innovation Business and Product Promotion
	Realizing a Circular Economy
4. Consumer service, support, and complaint and dispute resolution	Initiatives for Quality Assurance and Product Safety
5. Consumer data protection and privacy	Protection of Personal Information
5. Consumer data protection and privacy	Addressing Information Security Risks
6. Access to essential services	Business Continuity Plan Initiatives
7. Education and awareness	Initiatives for Quality Assurance and Product Safety

Issues	Toray's initiatives
1. Community involvement	Communication with Local Communities
	Social Contribution Activities as a Good Corporate Citizen
	Toray Group Sustainability Vision
2. Education and culture	Activities Carried Out in Fiscal 2024 (Social Contribution Activities as a Good Corporate Citizen)
2. Education and culture	Toray Science Foundations around the World
3. Employment creation and skills development	Activities Carried Out in Fiscal 2024 (Social Contribution Activities as a Good Corporate Citizen)
4. Technology development and access	Activities Carried Out in Fiscal 2024 (Social Contribution Activities as a Good Corporate Citizen)
5. Wealth and income creation	Activities Carried Out in Fiscal 2024 (Social Contribution Activities as a Good Corporate Citizen)
5. Wealth and income creation	Ensuring Tax Compliance
6. Health	Activities Carried Out in Fiscal 2024 (Social Contribution Activities as a Good Corporate Citizen)
7. Social investment	Fiscal 2024 Results (Social Contribution Activities as a Good Corporate Citizen)