Statement of use	Daiichi Sankyo Group has reported in accordance with the GRI Standards for the period from April 1st, 2021 to March 31st, 2022.
GRI 1 used	GRI 1: Foundation 2021

Universal Standards

General Disclosures 2021 

Item	Indicator	Relevant Pages in Value Report 2022	Web
1. The organization and its reporting practices
2-1	Organizational details	103-104	Corporate Information Global Presence
2-2	Entities included in the organization’s sustainability reporting	103-104/106	Global Presence Consolidated Financial Statements and Independent Auditor's Report
2-3	Reporting period, frequency and contact point	2	Consolidated Financial Statements and Independent Auditor's Report
2-4	Restatements of information	-	-
2-5	External assurance	107	ESG Data
2. Activities and workers
2-6	Activities, value chain, and other business relationships	19-24/101-102	Sustainable Procurement Consolidated Financial Statements and Independent Auditor's Report
2-7	Employees	103-105	ESG Data
2-8	Workers who are not employees	-	ESG Data
3. Governance
2-9	Governance structure and composition	56-58	Corporate Governance Structure & Effort Sustainability Governance Consolidated Financial Statements and Independent Auditor's Report
2-10	Nomination and selection of the highest governance body	56-58	Corporate Governance Structure & Effort Nomination Committee, Compensation Committee
2-11	Chair of the highest governance body	55/65-66	Our Leadership
2-12	Role of the highest governance body in overseeing the management of impacts	26-28	Materiality and contribution to the SDGs Sustainability Governance
2-13	Delegation of responsibility for managing impacts	-	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	65-66	Consolidated Financial Statements and Independent Auditor's Report
2-16	Communication of critical concerns	55-56/84	Sustainability Governance Compliance System
2-17	Collective knowledge of the highest governance body	-	-
2-18	Evaluation of the performance of the highest governance body	62	Board Evaluation
2-19	Remuneration policies	59-61	Executive Compensation
2-20	Process to determine remuneration	61	Nomination Committee, Compensation Committee Executive Compensation
2-21	Annual total compensation ratio	-	-
4. Strategy, policies and practices
2-22	Statement on sustainable development strategy	9-14	Our Approach to Sustainability
2-23	Policy commitments	74/78/83	Global Policies Respect for Human Rights
2-24	Embedding policy commitments	74/77-78/ 83-84	Compliance System Respect for Human Rights Sustainable Procurement
2-25	Processes to remediate negative impacts	84	Respect for Human Rights Compliance System
2-26	Mechanisms for seeking advice and raising concerns	84	Compliance System
2-27	Compliance with laws and regulations	27-28	Compliance System Environmental Management System
2-28	Membership associations	-	Major Trade Associations
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	67-68	Stakeholder Engagement
2-30	Collective bargaining agreements	-	-

Material Topics 2021

Item	Indicator	Relevant Pages in Value Report 2022	Web
1. Guidance to determine material topics
2. Disclosures on material topics
3-1	Process to determine material topics	25-26	Materiality and contribution to the SDGs
3-2	List of material topics	27-28	Materiality and contribution to the SDGs
3-3	Management of material topics	*Listed in each individual standard

Topic Standards

Economy

Item	Indicator	Relevant Pages in Value Report 2022	Web
Economic Performance 2016
3-3	Management of material topics	13	5-Year Business Plan
201-1	Direct economic value generated and distributed	93-100	Financial Highlights Consolidated Financial Statements and Independent Auditor's Report
201-2	Financial implications and other risks and opportunities due to climate change	71-72	Climate Strategy Consolidated Financial Statements and Independent Auditor's Report
201-3	Defined benefit plan obligations and other retirement plans	-	Consolidated Financial Statements and Independent Auditor's Report
201-4	Financial assistance received from government	-	Consolidated Financial Statements and Independent Auditor's Report
Market Presence 2016
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	-	Daiichi Sankyo Group Human Rights Policy
202-2	Proportion of senior management hired from the local community	-	-
Indirect Economic Impacts 2016
3-3	Management of material topics	27-28/32/76	Materiality and contribution to the SDGs Improving Access to healthcare Capacity Building
203-1	Infrastructure investments and services supported	75-76	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
3-3	Management of material topics	27-28/34/ 83-84	Daiichi Sankyo Group Anti-Bribery & Anti-Corruption Policy Ethics & Compliance Materiality and contribution to the SDGs Transparency of Corporate Activities
205-1	Operations assessed for risks related to corruption	-	Compliance System
205-2	Communication and training about anti-corruption policies and procedures	83	Compliance System
205-3	Confirmed incidents of corruption and actions taken	27-28/34	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 Tax Responsible Tax & Financial Reporting
207-3	Stakeholder engagement and management of concerns related to tax	-	Daiichi Sankyo Group Approach to Tax
207-4	Country-by-country reporting	-	-

Environment

Item	Indicator	Relevant Pages in Value Report 2022	Web
Materials 2016
3-3	Management of material topics	27-28/71-73	Risk Management Environmental Management System
301-1	Materials used by weight or volume	-	-
301-2	Recycled input materials used	-	-
301-3	Reclaimed products and their packaging materials	-	Waste Management Environmental Reporting
Energy 2016
3-3	Management of material topics	27-28/33/49	Risk Management Environmental Management System Climate Strategy Materiality and contribution to the SDGs Operational Eco-Efficiency
302-1	Energy consumption within the organization	105	Operational Eco-Efficiency ESG Data
302-2	Energy consumption outside of the organization	-	-
302-3	Energy intensity	-	-
302-4	Reduction of energy consumption	105	Environmental Reporting ESG Data
302-5	Reductions in energy requirements of products and services	-	-
Water and Effluents 2018
3-3	Management of material topics	49	Risk Management Climate Strategy Environmental Management System
303-1	Interactions with water as a shared resource	-	Climate Strategy
303-2	Management of water discharge- related impacts	-	Environmental Risks
303-3	Water withdrawal	105	ESG Data Climate Strategy
303-4	Water discharge	105	ESG Data Climate Strategy Environmental Risks
303-5	Water consumption	-	ESG Data Climate Strategy
Biodiversity 2016
3-3	Management of material topics	73	Risk Management Environmental Risks Initiatives for Biodiversity Environmental Management System
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	-	Environmental Risks
304-3	Habitats protected or restored	-	Environmental Risks
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	-	Environmental Risks
Emissions 2016
3-3	Management of material topics	27-28/33/49/ 71/73	Risk Management Climate Strategy Environmental Management System Materiality and contribution to the SDGs Operational Eco-Efficiency
305-1	Direct (Scope 1) GHG emissions	105	Operational Eco-Efficiency ESG Data Materiality and contribution to the SDGs
305-2	Energy indirect (Scope 2) GHG emissions	105	Operational Eco-Efficiency ESG Data Materiality and contribution to the SDGs
305-3	Other indirect (Scope 3) GHG emissions	-	Environmental Data Book 2022 Operational Eco-Efficiency Materiality and contribution to the SDGs
305-4	GHG emissions intensity	-	Environmental Data Book 2022
305-5	Reduction of GHG emissions	71/105	ESG Data Operational Eco-Efficiency Environmental Reporting
305-6	Emissions of ozone-depleting substances (ODS)	-	-
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	-	Environmental Risks ESG Data Environmental Reporting
Waste 2020
3-3	Management of material topics	27-28/49	Risk Management Environmental Management System Materiality and contribution to the SDGs Environmental Risks
306-1	Waste generation and significant waste-related impacts	-	-
306-2	Management of significant waste-related impacts	71	Operational Eco-Efficiency
306-3	Waste generated	105	ESG Data Environmental Reporting
306-4	Waste diverted from disposal	-	Environmental Data Book 2022
306-5	Waste directed to disposal	-	Environmental Data Book 2022
Supplier Environmental Assessment 2016
3-3	Management of material topics	27-28/49	Risk Management Materiality and contribution to the SDGs Daiichi Sankyo Group Procurement Policy Environmental Management System Sustainable Procurement
308-1	New suppliers that were screened using environmental criteria	-	-
308-2	Negative environmental impacts in the supply chain and actions taken	74	Sustainable Procurement

Society

Item	Indicator	Relevant Pages in Value Report 2022	Web
Employment 2016
3-3	Management of material topics	27-28/49	Risk Management Careers Materiality and contribution to the SDGs Inclusion & Diversity
401-1	New employee hires and employee turnover	105	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
3-3	Management of material topics	-	Company Culture
402-1	Minimum notice periods regarding operational changes	-	Company Culture
Occupational Health and Safety 2018
3-3	Management of material topics	-	Workplace Health, Safety & Welfare
403-1	Occupational health and safety management system	-	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	82	-
403-9	Work-related injuries	-	ESG Data
403-10	Work-related ill health	-	-
Training and Education 2016
3-3	Management of material topics	27-28	Promoting the Success and Development of a Diverse Range of People Who Create Our Competitive Advantages Careers
404-1	Average hours of training per year per employee	-	ESG Data
404-2	Programs for upgrading employee skills and transition assistance programs	80	Company Culture Inclusion & Diversity
404-3	Percentage of employees receiving regular performance and career development reviews	80	-
Diversity and Equal Opportunity 2016
3-3	Management of material topics	27-28/35	Materiality and contribution to the SDGs Inclusion & Diversity
405-1	Diversity of governance bodies and employees	105/106	ESG Data Consolidated Financial Statements and Independent Auditor's Report
405-2	Ratio of basic salary and remuneration of women to men	-	-
Non-discrimination 2016
3-3	Management of material topics	27-28/83	Daiichi Sankyo Group Employee Code of Conduct
406-1	Incidents of discrimination and corrective actions taken	-	-
Freedom of Association and Collective Bargaining 2016
3-3	Management of material topics	27-28	Daiichi Sankyo Group Human Rights Policy Respect for Human Rights Materiality and contribution to the SDGs Inclusion & Diversity
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
3-3	Management of material topics	27-28	Daiichi Sankyo Group Human Rights Policy Respect for Human Rights Materiality and contribution to the SDGs
408-1	Operations and suppliers at significant risk for incidents of child labor	74	Sustainable Procurement Respect for Human Rights
Forced or Compulsory Labor 2016
3-3	Management of material topics	27-28	Daiichi Sankyo Group Human Rights Policy Respect for Human Rights Materiality and contribution to the SDGs
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	74	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
3-3	Management of material topics	27-28/77-78	Respect for Human Rights
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	78	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
3-3	Management of material topics	-	Corporate Citizenship
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
3-3	Management of material topics	27-28/49	Risk Management Materiality and contribution to the SDGs Daiichi Sankyo Group Procurement Policy Respect for Human Rights Environmental Management System Sustainable Procurement
414-1	New suppliers that were screened using social criteria	-	-
414-2	Negative social impacts in the supply chain and actions taken	74	Sustainable Procurement
Public Policy 2016
3-3	Management of material topics	-	Daiichi Sankyo Group Anti-Bribery & Anti-Corruption Policy
415-1	Political contributions	-	ESG Data
Customer Health and Safety 2016
3-3	Management of material topics	-	R&D Ethics Quality & Steady Supply
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
3-3	Management of material topics	34	Daiichi Sankyo Group Marketing Code of Conduct Provision of Highest Quality Medical Information Provision of High-quality Information to Healthcare Professionals Communication with Healthcare Professionals and Patients
417-1	Requirements for product and service information and labeling	-	Ethical Marketing Practices Daiichi Sankyo Group Marketing Code of Conduct
417-2	Incidents of non-compliance concerning product and service information and labeling	-	-
417-3	Incidents of non-compliance concerning marketing communications	34	-
Customer Privacy 2016
3-3	Management of material topics	27-28/50	Daiichi Sankyo Group Privacy Policy
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	-	-