Contents

Introduction

Management

Social (S)Environment (E)Governance (G)Recognition / Assurance

TOPPAN Group Business Outline | Recognition | List of Indicators Assured by an Independent Assurance Provider | Independent Assurance Report | Global Reporting Initiative Content Index

Independent Assurance Report●Performing analytical procedures on the Indicators.
●Examining, on a test basis, evidence supporting the generation, aggregation and reporting

Independent Assurance Reportof the Indicators in conformity with the Company’s reporting criteria, and recalculating theIndicators.

To the Representative Director President & CEO of TOPPAN Holdings Inc.

●Visiting the Fukaya Plant of Toppan Packaging Products Co., Ltd. selected on the basis of arisk analysis.

We were engaged by TOPPAN Holdings Inc. (the “Company”) to undertake a limited●Evaluating the overall presentation of the Indicators.

assurance engagement of the environmental and social performance indicators marked with(the “Indicators”) for the period from April 1, 2022 to March 31, 2023, except for theConclusion

number of female managerial and supervisory staff and the total number of regular recruits

Based on the procedures performed, as described above, nothing has come to our(percentage of women), which are as of April 1, 2023, included in its Sustainability Reportattention that causes us to believe that the Indicators in the Report are not prepared, in2023 (the “Report”) for the fiscal year ended March 31, 2023.

all material respects, in accordance with the Company’s reporting criteria as described inthe Report.

The Company’s Responsibility
The Company is responsible for the preparation of the Indicators in accordance with its own

Our Independence and Quality Management

reporting criteria (the “Company’s reporting criteria”), as described in the Report.

We have complied with the Code of Ethics for Professional Accountants issued by theOur Responsibility

International Ethics Standards Board for Accountants, which includes independence andother requirements founded on fundamental principles of integrity, objectivity, professional

Our responsibility is to express a limited assurance conclusion on the Indicators based on thecompetence and due care, confidentiality and professional behavior. In accordance withprocedures we have performed. We conducted our engagement in accordance with theInternational Standard on Quality Management 1, we design, implement and operate a system‘International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagementsof quality management including policies or procedures regarding compliance with ethicalother than Audits or Reviews of Historical Financial Information’ and the ‘ISAE 3410,requirements, professional standards and applicable legal and regulatory requirements.

Assurance Engagements on Greenhouse Gas Statements’ issued by the International Auditing
and Assurance Standards Board. The limited assurance engagement consisted of making/s/ Kazuhiko Saito

inquiries, primarily of persons responsible for the preparation of information presented in theKazuhiko Saito, Partner, Representative Director

Report, and applying analytical and other procedures, and the procedures performed vary in

KPMG AZSA Sustainability Co., Ltd.

nature from, and are less in extent than for, a reasonable assurance engagement. The level ofTokyo, Japanassurance provided is thus not as high as that provided by a reasonable assurance

December 15, 2023

engagement. Our assurance procedures included:●Interviewing the Company’s responsible personnel to obtain an understanding of its policy

Notes to the Reader of Independent Assurance Report:
This is a copy of the Independent Assurance Report and the original copies are kept separately by the Company andKPMG AZSA Sustainability Co., Ltd.

for preparing the Report and reviewing the Company’s reporting criteria.
●Inquiring about the design of the systems and methods used to collect and process theIndicators.

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Sustainability Report 2023