Kirin Holdings Becomes First Japanese Company to Begin Sustainability-Related Financial Disclosures Compliant with SSBJ Standards Simultaneously in Japanese and English from FY2025

Kirin Holdings Company, Limited (President COO: Takeshi Minakata) announced in its securities report issued on March 27, 2026, that it has become the first Japanese company*2 to begin sustainability-related financial disclosures compliant with SSBJ standards*1 simultaneously in Japanese and English from fiscal year 2025. Third-party assurance has been obtained for some of the disclosed items. Although our disclosure obligation begins in fiscal year 2028, by proactively disclosing this information, we aim to accelerate the advancement of our CSV*3 management and enhance transparency.

*1 Japanese sustainability disclosure standards formulated by the Sustainability Standards Board of Japan (SSBJ), established within the Financial Accounting Standards Foundation (FASF).

*2 As of March 27, 2026, according to Kirin Holdings' research.

*3 Abbreviation for Creating Shared Value: creating value that can be shared with customers and society.

■Background of Proactive Disclosure

In recent years, interest in sustainability information for corporate valuation has rapidly increased in capital markets. Following the development of the ISSB standards*4, international sustainability disclosure standards, in 2023, the SSBJ standards were developed in March 2025. Prime Market listed companies aiming for constructive dialogue with global investors are progressively obligated to prepare securities reports compliant with SSBJ standards, depending on their market capitalization.

Since 2013, our company has advocated CSV management. Centered around a dedicated CSV department, we were quick to initiate disclosures based on TCFD*5 recommendations. Furthermore, our disclosure of natural capital information, applying TNFD's*6 LEAP*7 framework, was lauded by the TNFD Secretariat as a world first. We have actively engaged in sustainability-related financial disclosures. In February of this year, we formulated a new long-term management vision for 2035, "Innovate2035!", with the vision of "making the world more vibrant as a leading CSV company that continuously innovates through the power of people and technology." To achieve this, we also established "KIRIN WAY," the Kirin Group's global common values and code of conduct. This proactive disclosure embodies the value of "Pioneering" stated in "KIRIN WAY."

*4 IFRS Sustainability Disclosure Standards developed by the International Sustainability Standards Board (ISSB).

*5 Abbreviation for The Task Force on Climate-related Financial Disclosures.

*6 Abbreviation for Task Force on Nature-related Financial Disclosures: a disclosure framework for risk management, enabling companies to report and act on risks and opportunities related to natural capital.

*7 An acronym for "Locate," "Evaluate," "Access," and "Prepare," a process that focuses on "place" to assess dependencies and impacts on natural capital.

■Relationship with Stakeholders

The SSBJ standards have been confirmed to be consistent with the content of the ISSB standards, which are international sustainability disclosure standards. Through this proactive disclosure, we believe we can provide internationally comparable information to shareholders and investors early, and enhance the transparency and reliability of our disclosures by visualizing the financial impacts of sustainability-related risks and opportunities. Furthermore, to further enhance the reliability of our disclosures, while third-party assurance will be mandatory from the fiscal year following the mandatory disclosure, we have already obtained third-party assurance for some items from fiscal year 2025.

Moreover, by demonstrating our stance as a leading CSV company both internally and externally through proactive disclosure, we believe it will lead to increased employee engagement and the acquisition of talent with high sustainability awareness.

■Future Plans

We also plan to disclose Scope 3 emissions, which are exempt from disclosure in the first year, as soon as the actual results for fiscal year 2025 are finalized.

Furthermore, in the second year, 2...