Statement of use	Daiichi Sankyo Group has reported in accordance with the GRI Standards for the period from April 1st, 2023 to March 31st, 2024.
GRI 1 used	GRI 1: Foundation 2021

Universal Standards

General Disclosures 2021

Item	Indicator	Relevant Title in Value Report 2025	Relevant Pages in Value Report 2025	Relevant Title in Sustainability Report 2025	Relevant Pages in Sustainability Report 2025	Web
1. The organization and its reporting practices
2-1	Organizational details					Corporate Information Global Presence
2-2	Entities included in the organization’s sustainability reporting					Global Presence Consolidated Financial Statements and Independent Auditor's ReportPDF
2-3	Reporting period, frequency and contact point	Notes on the Publication of the Value Report 2025	2	Disclosures in Relation to Specific Circumstances　 The Role of the Administrative, Management and Supervisory Bodies / Information Provided to, and Sustainability Matters Addressed by the Undertaking’s Administrative, Management and Supervisory Bodies	1	Consolidated Financial Statements and Independent Auditor's ReportPDF
2-4	Restatements of information		-			-
2-5	External assurance			ESG Data	34-35	ESG Data
2. Activities and workers
2-6	Activities, value chain, and other business relationships	Science & Technology (S&T)	27-32	Social	14-30	Sustainable Procurement Consolidated Financial Statements and Independent Auditor's ReportPDF
2-7	Employees	Financial and Pre-Financial Highlights	16	ESG Data	34-35	ESG Data
2-8	Workers who are not employees					ESG Data
3. Governance
2-9	Governance structure and composition	Corporate Governance	55-58		-	Corporate Governance Structure & Effort Sustainability Governance Consolidated Financial Statements and Independent Auditor's ReportPDF
2-10	Nomination and selection of the highest governance body	Corporate Governance	55-58		-	Corporate Governance Structure & Effort Nomination Committee, Compensation Committee
2-11	Chair of the highest governance body	Corporate Governance Introduction of Directors and Audit & Supervisory Board Members	55/63		-	Our Leadership
2-12	Role of the highest governance body in overseeing the management of impacts	Materiality List of Materiality KPIs and Results	21-24	Processes to Identify and Assess Material Impacts, Risks and Opportunities	4	Materiality and contribution to the SDGs Sustainability Governance
2-13	Delegation of responsibility for managing impacts	Materiality	21-22		-	Sustainability Governance
2-14	Role of the highest governance body in sustainability reporting		After creating the Value Report, it is reviewed and approved by the chairman of the Board, CEO and CFO, and then issued.		-
2-15	Conflicts of interest		-			Consolidated Financial Statements and Independent Auditor's ReportPDF
2-16	Communication of critical concerns	Sustainability Management	22	Business conduct	31-32	Sustainability Governance Compliance System
2-17	Collective knowledge of the highest governance body		-			-
2-18	Evaluation of the performance of the highest governance body	Results of the Board Evaluation	61			Board Evaluation
2-19	Remuneration policies	Approach to Director’s Compensation	59-60			Executive Compensation
2-20	Process to determine remuneration	Compensation Governance and Decision-making Process	60			Nomination Committee, Compensation Committee Executive Compensation
2-21	Annual total compensation ratio		-			-
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	CEO Message	9-14			Our Approach to Sustainability
2-23	Policy commitments			Human Rights Respect as the Foundation of All Activities Workers In the value chain	14-15/29-30	Global Policies Respect for Human Rights
2-24	Embedding policy commitments			Human Rights Respect as the Foundation of All Activities Workers In the value chain	14-15/29-30	Compliance System Respect for Human Rights Sustainable Procurement
2-25	Processes to remediate negative impacts			Human Rights Respect as the Foundation of All Activities Workers In the value chain Business conduct	14-15/29-32	Respect for Human Rights Compliance System
2-26	Mechanisms for seeking advice and raising concerns			Human Rights Respect as the Foundation of All Activities Workers In the value chain Business conduct	14-15/29-32	Compliance System
2-27	Compliance with laws and regulations	Promoting Compliance Management	24	Business conduct	31-32	Compliance System Environmental Management System
2-28	Membership associations					Major Trade Associations
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Toward Value Co-Creation with Stakeholders Patient Centricity	37-42	Interests and Views of Stakeholders	3	Stakeholder Engagement
2-30	Collective bargaining agreements		-			-

Material Topics 2021

Item	Indicator	Relevant Title in Value Report 2025	Relevant Pages in Value Report 2025	Relevant Title in Sustainability Report 2025	Relevant Pages in Sustainability Report 2025	Web
1. Guidance to determine material topics
2. Disclosures on material topics
3-1	Process to determine material topics	Materiality	21-22			Materiality and contribution to the SDGs
3-2	List of material topics	List of Materiality KPIs and Results	23-24			Materiality and contribution to the SDGs
3-3	Management of material topics		*Listed in each individual standard			Materiality and contribution to the SDGs

Topic Standards

Economy

Item	Indicator	Relevant Title in Value Report 2025	Relevant Pages in Value Report 2025	Relevant Title in Sustainability Report 2025	Relevant Pages in Sustainability Report 2025	Web
Economic Performance 2016
201-1	Direct economic value generated and distributed	Financial and Non-Financial Highlights 10-Year Financial Summary	15/65-66			Financial Highlights Regional Information Consolidated Financial Statements and Independent Auditor's ReportPDF
201-2	Financial implications and other risks and opportunities due to climate change		-	Climate Change	7-10	Climate Strategy Consolidated Financial Statements and Independent Auditor's ReportPDF
201-3	Defined benefit plan obligations and other retirement plans		-			Consolidated Financial Statements and Independent Auditor's ReportPDF
201-4	Financial assistance received from government		-			Consolidated Financial Statements and Independent Auditor's ReportPDF
Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage		-			Recruitment Guidelines Daiichi Sankyo Group Human Rights PolicyPDF
202-2	Proportion of senior management hired from the local community		-			-
Indirect Economic Impacts 2016
203-1	Infrastructure investment and services supported		-	Social	14-21	Availability Capacity Building
203-2	Significant indirect economic impacts		-			Capacity Building
Procurement Practices 2016
204-1	Proportion of spending on local suppliers		-			Measures to Ensure Stable Procurement
Anti-corruption 2016
205-1	Operations assessed for risks related to corruption		-			Compliance System
205-2	Communication and training about anti-corruption policies and procedures		-			Compliance System
205-3	Confirmed incidents of corruption and actions taken	Promoting Compliance Management	24	Business conduct	31-32	Compliance System
Anti-competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices		-			-
Tax 2019
207-1	Approach to tax		-			Responsible Tax & Financial Reporting
207-2	Tax governance, control, and risk management		-			Daiichi Sankyo Group Approach to TaxPDF Responsible Tax & Financial Reporting
207-3	Stakeholder engagement and managemen of concerns related to tax		-			Daiichi Sankyo Group Approach to TaxPDF
207-4	Country-by-country reporting		-			Responsible Tax & Financial Reporting

Environment

Item	Indicator	Relevant Title in Value Report 2025	Relevant Pages in Value Report 2025	Relevant Title in Sustainability Report 2025	Relevant Pages in Sustainability Report 2025	Web
Materials 2016
301-1	Materials used by weight or volume		-			-
301-2	Recycled input materials used		-			Waste Management
301-3	Reclaimed products and their packaging materials		-			Waste Management Environmental Supply Chain Management Environmental Reporting
Energy 2016
302-1	Energy consumption within the organization		ESG Data	Climate Change Performance (Methodology)	9-10	Operational Eco-Efficiency ESG Data
302-2	Energy consumption outside of the organization		-			-
302-3	Energy intensity		-			-
302-4	Reduction of energy consumption		ESG Data	Climate Change Performance (Methodology)	9-10	Environmental Reporting ESG Data
302-5	Reductions in energy requirements of products and services		-			-
Water and Effluents 2018
303-1	Interactions with water as a shared resource			Pollution	11-13	Climate Strategy
303-2	Management of water discharge-related impacts					Environmental Risks
303-3	Water withdrawal			ESG Data	34	ESG Data Climate Strategy
303-4	Water discharge			ESG Data	34	ESG Data Climate Strategy Environmental Risks
303-5	Water consumption			ESG Data	34	ESG Data Climate Strategy
Biodiversity 2016
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas		-		-	-
304-2	Significant impacts of activities, products, and services on biodiversity		-			Initiatives for Biodiversity Initiatives for Biodiversity Conservation
304-3	Habitats protected or restored					Initiatives for Biodiversity Conservation
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations					Initiatives for Biodiversity Conservation
Emissions 2016
305-1	Direct (Scope 1) GHG emissions			Climate Change Performance (Methodology) ESG Data	9-10/34	Operational Eco-Efficiency ESG Data Materiality and contribution to the SDGs
305-2	Energy indirect (Scope 2) GHG emissions			Climate Change Performance (Methodology) ESG Data	9-10/34	Operational Eco-Efficiency ESG Data Materiality and contribution to the SDGs
305-3	Other indirect (Scope 3) GHG emissions			Climate Change Performance (Methodology)	9-10	Environmental Data Book 2024 Operational Eco-Efficiency Materiality and contribution to the SDGs
305-4	GHG emissions intensity			Climate Change Performance (Methodology) ESG Data	9-10	Environmental Data Book 2024
305-5	Reduction of GHG emissions			Climate Change Performance (Methodology)	9-10/34	ESG Data Operational Eco-Efficiency Environmental Reporting
305-6	Emissions of ozone-depleting substances (ODS)		-			Environmental Data Book 2024
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions		-			Environmental Risks ESG Data Environmental Reporting
Waste 2020
306-1	Waste generation and significant waste-related impacts			Pollution	11-13	-
306-2	Management of significant waste-related impacts			Pollution	11-13	Waste Management Environmental Supply Chain Management
306-3	Waste generated			Pollution ESG Data	11-13/34	Environmental Risks ESG Data Environmental Reporting
306-4	Waste diverted from disposal					Environmental Data Book 2024
306-5	Waste directed to disposal					Environmental Data Book 2024
Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria					-
308-2	Negative environmental impacts in the supply chain and actions taken					Sustainable Procurement Environmental Supply Chain Management

Society

Item	Indicator	Relevant Title in Value Report 2025	Relevant Pages in Value Report 2025	Relevant Title in Sustainability Report 2025	Relevant Pages in Sustainability Report 2025	Web
Employment 2016
401-1	New employee hires and employee turnover			ESG Data	34-35	ESG Data
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees		-			Inclusion & Diversity
401-3	Parental leave		-			ESG Data
Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes		-			Company Culture
Occupational Health and Safety 2018
403-1	Occupational health and safety management system		-	Our Company’s Employees	24-27	Workplace Health, Safety & Welfare Environmental Management System
403-2	Hazard identification, risk assessment, and incident investigation		-			Workplace Health, Safety & Welfare
403-3	Occupational health services		-			Workplace Health, Safety & Welfare
403-4	Worker participation, consultation, and communication on occupational health and safety		-			Workplace Health, Safety & Welfare
403-5	Worker training on occupational health and safety		-			Workplace Health, Safety & Welfare
403-6	Promotion of worker health		-			Workplace Health, Safety & Welfare
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		-			-
403-8	Workers covered by an occupational health and safety management system		-			Workplace Health, Safety & Welfare
403-9	Work-related injuries		-			ESG Data
403-10	Work-related ill health		-			-
Training and Education 2016zzz
404-1	Average hours of training per year per employee		-			ESG Data
404-2	Programs for upgrading employee skills and transition assistance programs		-	Development and Career Advancement of Specialized Personnel	27-28	Company Culture Inclusion & Diversity
404-3	Percentage of employees receiving regular performance and career development reviews		-			Careers
Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees			ESG Data	34-35	ESG Data Consolidated Financial Statements and Independent Auditor's ReportPDF
405-2	Ratio of basic salary and remuneration of women to men		-			-
Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken		-			-
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		-			Respect for Human Rights
Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor					Sustainable Procurement Respect for Human Rights
Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor		-			Sustainable Procurement Respect for Human Rights
Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures		-			-
Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples		-			-
Human Rights Assessment 2016
412-1	Operations that have been subject to human rights reviews or impact assessments		-			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		-			-
Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs		-			Capacity Building
413-2	Operations with significant actual and potential negative impacts on local communities		-			Environmental Risks
Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria		-			-
414-2	Negative social impacts in the supply chain and actions taken		-	Working Conditions	30	Sustainable Procurement
Public Policy 2016
415-1	Political contributions		-			ESG Data
Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories		-			Clinical Trial Information Disclosure Quality & Steady Supply
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services		-			-
Marketing and Labeling 2016
417-1	Requirements for product and service information and labeling		-			Ethical Marketing Practices Daiichi Sankyo Group Marketing Code of Conduct PDF
417-2	Incidents of non-compliance concerning product and service information and labeling		-			-
417-3	Incidents of non-compliance concerning marketing communications		-			-
Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data		-			-
Socioeconomic Compliance 2016
419-1	Non-compliance with laws and regulations in the social and economic area		-			-