Kirin becomes the first Japanese company to make sustainability-related financial disclosures in accordance with SSBJ standards for FY2025 in both English and Japanese

TOKYO, March 27, 2026 -Kirin Holdings Company, Limited (Kirin Holdings) has, in its Annual Securities Report issued on March 27, 2026, begun sustainability‑related financial disclosures in accordance with the SSBJ Standards*1 starting from FY2025, simultaneously in Japanese and English, becoming the first Japanese company*2 to do so. Third-party assurance has been obtained for some of the disclosed items. Although the company’s disclosure is not mandatory until FY2028, this early disclosure will accelerate the advancement of CSV*3 management and enhance transparency.

*1 Sustainability disclosure standards for Japan 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 our survey
*3 Abbreviation for Creating Shared Value, meaning the creation of value that can be shared with consumers and society

Background to the early disclosure

In recent years, interest in sustainability information for corporate valuation has been growing rapidly in the capital markets. Following the development of the ISSB Standards*4, the SSBJ Standards were finalized in March 2025. Companies listed on the Prime Market of Tokyo Stock Exchange are required, based on their market capitalization, to prepare their Annual Securities Reports in accordance with the SSBJ Standards in stages in order to facilitate constructive engagement with global investors.
The Kirin Group has championed CSV management since 2013, led by its dedicated CSV department, and has actively pursued sustainability-related financial disclosures. We were among the first to begin disclosures based on the TCFD*5 recommendations, and the TNFD*6 Secretariat has described that we were the first company in the world to apply the TNFD LEAP*7 framework. In February this year, we formulated a new long-term management vision for 2035, ‘Innovate2035!’, which sets out our ambition to ‘Vitalize the world through innovation by our people and technology, as a global leader in CSV’. To realize this vision, we have established the ‘KIRIN WAY’, which serves as the Kirin Group’s global shared values and principles. This early disclosure represents an initiative that embodies the value of ‘Pioneer’ set out in the ‘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 the Task Force on Nature-related Financial Disclosures. A framework of information disclosure for risk management to enable companies to report on and act upon risks and opportunities related to natural capital
*7 A process that focuses on “location” to assess dependence on and impact on natural capital; an acronym for “Locate”, “Evaluate”, “Access” and “Prepare”

Relationships 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 early disclosure, we aim to enhance the transparency and reliability of our disclosures by providing shareholders and investors with internationally comparable information at an early stage, as well as by visualizing the financial impacts of sustainability-related risks and opportunities. In addition, whilst third-party assurance will become mandatory from the year following the introduction of mandatory disclosure, we have been obtaining third-party assurance for certain items since FY2025 in order to further strengthen disclosure reliability.
By demonstrating our stance as a leader in CSV through this early disclosure, both internally and externally, we expect to improve employee engagement and attract talent with a strong awareness of sustainability.

Future plans

Although Scope 3 emissions are exempt from disclosure in the first year of reporting, we plan to disclose these figures as soon as the results for FY2025 are finalized.
From the second year (FY2026) onwards, we also plan to expand the scope of third-party assurance.
The Kirin Group will continue to actively engage in information disclosure as a leader in CSV.