Report

GRI Index

UNIPRES CORPORATION has reported in accordance with the GRI Standards for the period from April 1, 2025, to March 31, 2026. However, some parts of this report include information prior to or after this period.

GRI2：General Disclosures 2021

	Disclosure		Page No. of Sustainability Report 2026/Document	Location on the website
	No.	Title	Page No. of Sustainability Report 2026/Document	Location on the website
1. The Organization and its reporting practices	2-1	Organizational details	4	Company Profile
	2-2	Entities included in the organization's sustainability reporting	3, 4, 6, Annual Securities Reports (in Japanese)	Offices and Plants
	2-3	Reporting period, frequency and contact point	3
	2-4	Restatements of information	57, 81, 82
	2-5	External assurance	3, 20, 23, 80	Third-party verification of environmental data
2. Activities and workers	2-6	Activities, value chain and other business relationships	6, 41-44, Annual Securities Reports (in Japanese)	Supply Chain Management, Unipres CSR Guidelines for Suppliers
	2-7	Employees	4, 6, 81-82, Annual Securities Reports (in Japanese)	Social (Respect for Human Rights, Promoting Diversity, Promoting Occupational Health and Safety, Health and Productivity Management, Promoting Work-Life Balance, Human Resource Development)
	2-8	Workers who are not employees	81
3. Governance	2-9	Governance structure and composition	68-70, Corporate Governance Report	Governance, Internal Control
	2-10	Nomination and selection of the highest governance body	68-69, Corporate Governance Report	Nomination and Remuneration Committee
	2-11	Chair of the highest governance body	68, Corporate Governance Report	Governance
	2-12	Role of the highest governance body in overseeing the management of impacts	11, 25-26, 56, 68-69, 72, 74-75, 77	Governance, Internal Control
	2-13	Delegation of responsibility for managing impacts	10, 18, 38, 41, 46, 49	Governance, Internal Control
	2-14	Role of the highest governance body in sustainability reporting	10-11	Sustainability Promotion System
	2-15	Conflicts of interest	76-78, Annual Securities Reports (in Japanese), Corporate Governance Report	Anti-Corruption
	2-16	Communication of critical concerns	68, 74-75, Shareholders' Meeting Notices
	2-17	Collective knowledge of the highest governance body	70, Shareholders' Meeting Notices
	2-18	Evaluation of the performance of the highest governance body	68-69, 71, Annual Securities Reports (in Japanese), Corporate Governance Report
	2-19	Remuneration policies	71, Annual Securities Reports (in Japanese), Corporate Governance Report, Shareholders' Meeting Notices
	2-20	Process to determine remuneration	69, 71, Annual Securities Reports (in Japanese), Corporate Governance Report, Shareholders' Meeting Notices
	2-21	Annual total compensation ratio	Omitted due to confidentiality constraints * Note: This information is not disclosed for information management reasons.
4. Strategy, policies and practices	2-22	Statement on sustainable development strategy	8	Message from the President, Corporate Philosophy
	2-23	Policy commitments	7, 10, 17, 31, 33-34, 36, 38, 41, 45, 49, 52, 56, 60, 61, 63, 68, 72, 74, 76	Sustainability
	2-24	Embedding policy commitments	10-14, 18, 19-27, 28-30, 31-32, 33, 34-35, 36, 39-40, 42-44, 46-48, 49-51, 53-55, 56-59, 60, 61-62, 63-66, 72-73, 74-75, 77-78	Sustainability
	2-25	Processes to remediate negative impacts	43, 44, 47, 75	Grievance Mechanism
	2-26	Mechanisms for seeking advice and raising concerns	75	Internal Control
	2-27	Compliance with laws and regulations	74-75	Governance, Internal Control
	2-28	Membership associations	4
5. Stakeholder engagement	2-29	Approach to stakeholder engagement	14	Stakeholder Engagement
5. Stakeholder engagement	2-30	Collective bargaining agreements	47

GRI3：Material Topics 2021

Disclosure		Page No. of Sustainability Report 2026/Document	Location on the website
No.	Title	Page No. of Sustainability Report 2026/Document	Location on the website
3-1	Process to determine material topics	10-11	Materiality
3-2	List of material topics	12-13	Materiality
3-3	Management of material topics	Climate Change Countermeasures：17-27 Green Product Development：28-30 Efficient Use of Resources：31-32 Supply Chain Management：41-44 Respect for Human Rights：45-48 Promoting Diversity：49-51 Strengthening Corporate Governance：68-71,74-78	Environment (Climate Change Countermeasures, Green Product Development, Efficient Use of Resources) Social (Supply Chain Management, Respect for Human Rights, Promoting Diversity) Corporate Governance

Topic-Specific Disclosures

★：Material topics

	Disclosure		Page No. of Sustainability Report 2026/Document	Location on the website
★：Material topics
	No.	Title	Page No. of Sustainability Report 2026/Document	Location on the website
GRI201: Economic Performance 2016	201-1	Direct economic value generated and distributed	6, Annual Securities Reports (in Japanese)	Financial Data
	201-2	Financial implications and other risks and opportunities due to climate change	25-27, Annual Securities Reports (in Japanese)	Climate Change Countermeasures
	201-3	Defined benefit plan obligations and other retirement plans	Annual Securities Reports (in Japanese)
	201-4	Financial assistance received from government	－
GRI202: Market Presence 2016	202-1	Ratios of standard entry level wage by gender compared to local minimum wage	－
GRI202: Market Presence 2016	202-2	Proportion of senior management hired from the local community	51	Promoting Diversity
GRI203: Indirect Economic Impacts 2016	203-1	Infrastructure investments and services supported	－
GRI203: Indirect Economic Impacts 2016	203-2	Significant indirect economic impacts	－
GRI204: Procurement Practices 2016	204-1	Proportion of spending on local suppliers	－
GRI205: Anti-corruption 2016★	205-1	Operations assessed for risks related to corruption	－
	205-2	Communication and training about anti-corruption policies and procedures	75-78	Governance (Compliance, Anti-Corruption)
	205-3	Confirmed incidents of corruption and actions taken	78, 82
GRI206: Anti-competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Not applicable
GRI207: Tax 2019	207-1	Approach to tax	76-77
	207-2	Tax governance, control, and risk management	－
	207-3	Stakeholder engagement and management of concerns related to tax	－
	207-4	Country-by-country reporting	－
GRI301: Materials 2016	301-1	Materials used by weight or volume	－
	301-2	Recycled input materials used	31-32	Efficient Use of Resources
	301-3	Reclaimed products and their packaging materials	31-32	Efficient Use of Resources
GRI302: Energy 2016★	302-1	Energy consumption within the organization	80	Climate Change Countermeasures
	302-2	Energy consumption outside of the organization	80	Climate Change Countermeasures
	302-3	Energy intensity	－
	302-4	Reduction of energy consumption	20-21	Climate Change Countermeasures
	302-5	Reductions in energy requirements of products and services	21, 24	Climate Change Countermeasures
GRI303: Water 2016	303-1	Water withdrawal by source	34	Water Resource Conservation
	303-2	Water sources significantly affected by withdrawal of water	－
	303-3	Water recycled and reused	－
GRI303: Water and Effluents 2018	303-1	Interactions with water as a shared resource	34	Water Resource Conservation
	303-2	Management of water discharge-related impacts	35
	303-3	Water withdrawal	34	Water Resource Conservation
	303-4	Water discharge	35
	303-5	Water consumption	34	Water Resource Conservation
GRI304: Biodiversity 2016	304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	36	Conservation of Biodiversity
	304-2	Significant impacts of activities, products and services on biodiversity	－
	304-3	Habitats protected or restored	36	Conservation of Biodiversity
	304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	－
GRI305: Emissions 2016★	305-1	Direct (Scope 1) GHG emissions	20, 80	Climate Change Countermeasures
	305-2	Energy indirect (Scope 2) GHG emissions	20, 80	Climate Change Countermeasures
	305-3	Other indirect (Scope 3) GHG emissions	23, 80	Climate Change Countermeasures
	305-4	GHG emissions intensity	－
	305-5	Reduction of GHG emissions	19-27	Climate Change Countermeasures
	305-6	Emissions of ozone-depleting substances (ODS)	Not applicable
	305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	80
GRI306: Effluents and Waste 2016★	306-1	Water discharge by quality and destination	35
	306-2	Waste by type and disposal method	31
	306-3	Significant spills	Not applicable
	306-4	Transport of hazardous waste	80
	306-5	Water bodies affected by water discharges and/or runoff	－
GRI306: Waste 2020	306-1	Waste generation and significant waste-related impacts	31
	306-2	Management of significant waste-related impacts	31
	306-3	Waste generated	31, 80	Efficient Use of Resources
	306-4	Waste diverted from disposal	－
	306-5	Waste directed to disposal	－
GRI307: Environmental Compliance 2016★	307-1	Non-compliance with environmental laws and regulations	33, 82
GRI308: Supplier Environmental Assessment 2016★	308-1	New suppliers that were screened using environmental criteria	43	Implementation of Suppliers' Self-Assessment
GRI308: Supplier Environmental Assessment 2016★	308-2	Negative environmental impacts in the supply chain and actions taken	43-44	Implementation of Suppliers' Self-Assessment
GRI401: Employment 2016★	401-1	New employee hires and employee turnover	81
	401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	－
	401-3	Parental leave	51, 81
GRI402: Labor / Management Relations 2016	402-1	Minimum notice periods regarding operational changes	－
GRI403: Occupational Health and Safety 2016	403-1	Workers representation in formal joint management-worker health and safety committees	52
	403-2	Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities	53-54
	403-3	Workers with high incidence or high risk of diseases related to their occupation	－
	403-4	Health and safety topics covered in formal agreements with trade unions	52
GRI403: Occupational Health and Safety 2018	403-1	Occupational health and safety management system	52	Promoting Occupational Health and Safety
	403-2	Hazard identification, risk assessment, and incident investigation	54-55
	403-3	Occupational health services	54-55
	403-4	Worker participation, consultation, and communication on occupational health and safety	52, 54-55	Promoting Occupational Health and Safety
	403-5	Worker training on occupational health and safety	54-55
	403-6	Promotion of worker health	56-59	Health and Productivity Management
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	54-55
	403-8	Workers covered by an occupational health and safety management system	54-55
	403-9	Work-related injuries	53-54
	403-10	Work-related ill health	－
GRI404: Training and Education 2016	404-1	Average hours of training per year per employee	61
	404-2	Programs for upgrading employee skills and transition assistance programs	61-62
	404-3	Percentage of employees receiving regular performance and career development reviews	－
GRI405: Diversity and Equal Opportunity 2016★	405-1	Diversity of governance bodies and employees	49-51, 81-82
GRI405: Diversity and Equal Opportunity 2016★	405-2	Ratio of basic salary and remuneration of women to men	47, Annual Securities Reports (in Japanese)
GRI406: Non-discrimination 2016	406-1	Incidents of discrimination and corrective actions taken	－
GRI407: Freedom of Association and Collective Bargaining 2016	407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	－
GRI408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	－
GRI409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	－
GRI410: Security Practices 2016	410-1	Security personnel trained in human rights policies or procedures	－
GRI411: Rights of Indigenous Peoples 2016	411-1	Incidents of violations involving rights of indigenous peoples	Not applicable
GRI412: Human Rights Assessment 2016★	412-1	Operations that have been subject to human rights reviews or impact assessments	47
	412-2	Employee training on human rights policies or procedures	46-48
	412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	－
GRI413: Local Communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	－
GRI413: Local Communities 2016	413-2	Operations with significant actual and potential negative impacts on local communities	Not applicable
GRI414: Supplier Social Assessment 2016★	414-1	New suppliers that were screened using social criteria	－
GRI414: Supplier Social Assessment 2016★	414-2	Negative social impacts in the supply chain and actions taken	43-44
GRI415: Public Policy 2016	415-1	Political contributions	82
GRI416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	－
GRI416: Customer Health and Safety 2016	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	－
GRI417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	－
	417-2	Incidents of non-compliance concerning product and service information and labeling	－
	417-3	Incidents of non-compliance concerning marketing communications	－
GRI418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	－
GRI419: Socioeconomic Compliance 2016	419-1	Non-compliance with laws and regulations in the social and economic area	82

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