GRI Index 2023
The table below includes responses to some of the GRI disclosure items for the reporting
cycle of January 2022 to December 2022. Many of these items are covered in ourSustainability Impact Report 2022 on the pages indicated as a part of responses. We
realize that we can continually increase the number of GRI disclosures we include in thisindex as we expand our data monitoring and collection. In our next reporting cycle, weshall aim to respond to disclosure items other than the ones responded to below.

General Disclosures: 1. The organization and its reporting practices
2-2Entities included in the organization’s sustainability reporting

Sustainability Impact Report 2022, p 3

2-3Reporting period, frequency and contact point

Sustainability Impact Report 2022, p 3

2-4

Restatements of information

Sustainability Impact Report 2022, p 3

2-5

External assurance

Sustainability Impact Report 2022, p 3

General Disclosures: 2. Activities and workers
2-6Activities, value chain and other business relationships

Sustainability Impact Report 2022, p 8, 18, and 46

2-7Employees

Sustainability Impact Report 2022, p 26

General Disclosures: 3. Governance
2-9

Governance structure and composition

Sustainability Impact Report 2022, p 41 and 50
Members of the highest governance body are selected by theNomination Committee, which includes Junichi Sugahara(Director and Executive Officer) and four External Directors
2-10

Nomination and selection of the highest governance body

including Carlyle’s representative on the Spiber Board ofDirectors. The Nomination Committee discusses topics such ascompetencies, independence, diversity, and stakeholder views.
Final decisions are then made at the Shareholders Meeting.

｜GRI Index 2023

22-112-122-13

Chair of the highest governance bodyRole of the highest governance body in overseeing themanagement of impacts

Delegation of responsibility for managing impacts

2-14Role of the highest governance body in sustainability reporting

2-15

Conflicts of interest

Please refer to this part of our website.
Sustainability Impact Report 2022, p 41
Sustainability Impact Report 2022, p 41 and 43
The Board of Directors and co-founder contributed to themateriality assessment and reviewed and signed off on Spiber’ssustainability strategy and Sustainability Impact Report.

None
The Board of Directors receives reports of critical concern thathave been recognized by the Managing Committee, Compliance& Risk Management Committee, and Internal Reporting Desk.
The Managing Committee reports matters related toproduction, sales, R&D, and concerns about changes in thebusiness environment. The Compliance & Risk ManagementCommittee reports concerns related to compliance and risk
2-16

Communication of critical concernsmanagement. The Internal Reporting Desk reports on thecontent of reports and the results of investigations.

Other reporting channels include the Audit Committee’s reportto the Board of Directors on concerns detected by the Audit
Committee and the Internal Audit Office.

The number of concerns identified by the Compliance & Risk
Management Committee was 5 in FY2022. The number ofwhistle-blowing incidents was 0 in FY2022.

｜GRI Index 2023

32-18

Evaluation of the performance of the highest governance body

We are determining this now and plan to make this information
public in the coming years.

Remuneration of the board and senior managers is managed bythe Remuneration Committee and verified by the Audit

2-19

Remuneration policies

Committee with reference to Executive Officers. Spiber operates
a transparent salary system, with office employees setting theirown pay levels, and this ethos of transparency is applied tosenior executives too.

Ratio of the annual total compensation for the organization’s
highest-paid individual to the median annual totalcompensation for all employees (excluding the highest-paid

2-21

Annual total compensation ratioindividual) :Spiber Inc. (Japan) - 2.5:1

Spiber (Thailand) Ltd. - 2.8:1

Spiber America LLC - 1.89:1

We also aim to report on the percentage increase ratios asrequired by GRI in our next reporting period.

｜GRI Index 2023

4General Disclosures: 4. Strategy, policies and practices
2-22Statement on sustainable development strategy

Sustainability Impact Report 2022, p 13

2-23

Policy commitments

Sustainability Impact Report 2022, p 13

2-24

Embedding policy commitments

Our Sustainable Sourcing Policy

2-25

Processes to remediate negative impacts

Sustainability Impact Report 2022, p 41

2-26

Mechanisms for seeking advice and raising concerns

2-27Compliance with laws and regulations

Sustainability Impact Report 2022, p 42

2-28

Membership associations

Spiber is a member of the BonSucro global sugarcane platform.

Sustainability Impact Report 2022, p 41 and SpeakUp
Grievance Mechanism

General Disclosures: 5. Stakeholder engagement
2-29

Approach to stakeholder engagemen

Sustainability Impact Report 2022, p 46

2-30

Collective bargaining agreements

None

Material Topics
3-1

Process to determine material topics

Sustainability Impact Report 2022, p 45

3-2

List of material topics

Sustainability Impact Report 2022, p 45

3-3Management of material topics｜GRI Index 2023

Sustainability Impact Report 2022, p 45 and throughout
the report

5GHG Emissions and energy
302-1a.

b.

Energy consumption within the organization
Total fuel consumption within the organization from non-renewablesources, in joules or multiples, and including fuel types used.

Total fuel consumption within the organization from renewablesources, in joules or multiples, and including fuel types used.

In joules, watt-hours or multiples, the total:c.

i. electricity consumption
ii. heating consumptioniii. cooling consumption
iv. steam consumption
e.
305-1
a.

b.

Total energy consumption within the organization,in joules or multiples

Total: 36,330 GJ
LNG: 27,234 GJ

Municipal gas: 9,096 GJ

Gasoline/diesel for vehicles: 940 GJ
Please see the ‘Integrity’ section of our Sustainability Progress
Report 2023.

i. Electricity consumption-13,644 MWhii. Heating consumption-Not Applicableiii. Cooling consumption-Not Applicable

iv. Steam consumption-Not Applicable

85,448 GJ

Direct (Scope 1) GHG emissions
Gross direct (Scope 1) GHG emissions in metric tons ofCO2 equivalent.

b. Gases included in the calculation; whether CO2 , CH4 , N2O,HFCs, PFCs, SF6 , NF3 , or all.

｜GRI Index 2023

1,881 tonnes CO2 equivalentAll6

We have biogenic emissions. We have not yet been able toc.

Biogenic CO2 emissions in metric tons of CO2 equivalent.

measure or calculate them in a satisfactory way. This issomething we are working on. We expect to be able to disclose
this data in our next cycle of reporting.

Base year for the calculation, if applicable, including:d.

i. the rationale for choosing it;ii.emissions in the base year;iii. the context for any significant changes in emissions thattriggered recalculations of base year emissions.

2022 is Spiber’s base year for reporting Scope 1 and Scope 2emissions. The emissions were a total of 2,529 CO2 equivalenttonnes. It was selected because it is our first year ofcommercial operations, thus no recalculations have been
carried out.

For natural gas that is consumed for stationary combustion, wee.

Source of the emission factors and the global warming potential(GWP) rates used, or areference to the GWP source.

assumed 100% combustion of gas. The % carbon was provided
by the gas utility companies directly per unit of gas provided.
For car fuel, mobile combustion calculation tools provided by

the World Resources Institute were used to calculate the impactof fuel for company vehicles using the Environmental

Protection Agency’s average emissions factors for gasoline.

｜GRI Index 2023

7

Sourcing308-1

New suppliers that were screened using environmental criteria
We have an initial screening process for supplier selectiona.

Percentage of new suppliers that were screened using
environmental criteria.

based on past/ongoing ESG-related incidents, but no current
suppliers have been screened using clear criteria. We look toimprove this process for social and environmental criteria in

the near future once we have fully defined and implemented

our sourcing strategy and process for screening new suppliers.
414-1

New suppliers that were screened using social criteriaa.

Percentage of new suppliers that were screened using social criteria.

Same as the response for 308-1 (a) .

Talent Attraction and Retention
414-1
a.

b.

New suppliers that were screened using social criteria
Total number and rate of new employee hires during the reporting
period, by age group, gender and region.

Total number and rate of employee turnover during the reporting
period, by age group, gender and region.

｜GRI Index 2023

Refer below to tables 401-1.1, 401-1.2, 401-1.3 for data from theSpiber Group companies in Japan, Thailand, and America.

Same as the response for 401-1 (a) .

8

Table 401-1.1

Spiber Inc.
(Japan)Number and %of women

Number and %of men

Number and % ofemployees below
30 years of age

Number and %of employees
between 30-50
years of age

Number and % ofemployees above
50 years of age

Percentage ofemployees fromoverseas

23 (50%)23 (50%)9 (20%)

31 (67%)6 (13%)

7 (15%)

4 (80%)

1 (20%)

2 (40%)

2 (40%)

1 (20%)

2 (40%)

Number of new

employees hired

between Jan 2022-December 2022
Number of new

employees that left
the company

between Jan 2022December 2022

｜GRI Index 2023

9Table 401-1.2

Spiber(Thailand) Ltd.

Number and %of women

Number and %of men

Number and % of
employees below
30 years of age

Number and %of employees
between 30-50
years of age

Number and % of
employees above
50 years of age

Percentage ofemployees fromoverseas3 (27%)

8 (73%)

3 (27%)

8 (73%)00

2 (50%)

2 (50%)

04 (100%)

00

Number of new

employees hired

between Jan 2022-December 2022
Number of new

employees that left
the company

between Jan 2022December 2022

｜GRI Index 2023

10Table 401-1.3

SpiberAmerica LLC

Number and %of women

Number and %of men

Number and % of
employees below
30 years of age

Number and %of employees
between 30-50
years of age

Number and % of
employees above
50 years of age

Percentage ofemployees fromoverseas

1 (33%)

2 (66%)

03 (100%)

00000000

Number of newemployees hired

between Jan 2022-December 2022
Number of new

employees that left
the company

between Jan 2022December 2022

405-1

Diversity of governance bodies and employees
Refer below to tables 405-1.1, 405-1.2, and 405-1.3 for data
Percentage of individuals within the organization’s governance bodies
in each of the following diversity categories:a.

i. Gender;

ii. Age group: under 30 years old, 30-50 years old, over 50 years old;iii. Other indicators of diversity where relevant (such as minority orvulnerable groups) .

from the Spiber Group companies in Japan, Thailand, andAmerica respectively. We have considered various indicators
used in DEI-related reporting, looking into best practices byglobal entities. However, given the reality of the demographics
within Japan, we have based our current DEI initiatives on thecategories of gender and age group. We will continue to collectdata for other indicators like nationality (Japanese andnon-Japanese) and report it in our next reporting cycle.

｜GRI Index 202311Table 405-1.1

Spiber Inc. (Japan)
Percentageof women

Percentage of men

Percentage ofemployees below
30 years of age

Percentage of
employees between
30-50 years of age

Percentage ofemployees above
50 years of age

Governance body

13%

87%

038%

62%

Senior management

14%

86%

0100%

0

Middle management

33%

67%

18%

74%

8%

Non-management

48%

52%

26%

64%

10%

R&D

29%

71%

32%

59%

9%

Others

58%

42%

15%

76%

9%

Board and Executive Officers

13%

87%

038%

62%

Governance structure

Employee category｜GRI Index 202312Table 405-1.2

Spiber (Thailand) Ltd.
Percentageof women

Percentage of men

Percentage ofemployees below
30 years of age

Percentage of
employees between
30-50 years of age

Percentage ofemployees above
50 years of age

Governance body

0100%

0100%

0Senior management

0100%

0100%

0

Middle management

0100%

0100%

0

Non-management

28%

72%

24%

76%

0R&D

28%

72%

33.3%

66.6%

0Others

60%

40%

14.28%

85.7%

0

Board and Executive Officers

0100%

0100%

0

Governance structure

Employee category*Spiber Thailand’s Governance body (Board and Executive Officers) are employees of Spiber Japan and are shared between the two companies.
Refer to our website to see our corporate information.

｜GRI Index 2023

13

Table 405-1.2

Spiber America LLC*
Percentageof women

Percentage of men

Percentage ofemployees below
30 years of age

Percentage ofemployees between
30-50 years of age

Percentage ofemployees above
50 years of age

Governance body

0100%

0100%

0

Senior management

25%

75%

050%

50%

Middle management00000

Non-management

50%

50%

0100%

0R&D

0100%00100%Others

33.3%

66.6%

083.3%

16,7%

0100%

0100%

0

Governance structure

Employee category

Board and Executive Officers* Spiber America LLC is currently a company with 7 employees in total.

｜GRI Index 2023

14

405-2

Ratio of basic salary and remuneration of women to men
Refer below to tables 405-2.1 and 405-2.2 for data from theSpiber Group companies in Japan and Thailand respectively.

a.

Ratio of the basic salary and remuneration (basic salary and all otherdirect payments for example overtime pay) of women to men for eachemployee category, by significant locations of operation.

In order to maintain employee anonymity, Spiber America LLC
is not included in this disclosure. However, we are monitoring
this data and shall disclose it once employee anonymity canbe preserved.

The main difference between salary and remuneration for
Spiber employees is due to overtime pay.

We define our significant locations of operation based onwhether or not we have a registered company in that location.
Hence, our significant locations of operation are Japan,b.

The definition used for ‘significant locations of operation’.

Thailand, and the USA. However, since Spiber America LLC wasestablished in the USA to pursue a partnership with ADM forfurther scaling, we currently only have 7 employees in thatlocation. Hence, diversity indicators such as equity in pay andgovernance are being monitored but will become moresignificant as we expand our operations.

｜GRI Index 202315

Table 405-2.1

Spiber Inc. (Japan)
Percentage of their male counterparts' average salary
for women in each category

Percentage of their male counterparts' remuneration
for women in each category

Governance structureGovernance body

97.67%

97.67%

Senior management

87.20%

80.76%

Middle management

91.04%

97.09%

Non-management

90.75%

85.11%

R&D

72.92%

73.97%

Others

95.51%

86.74%

Board and Executive Officers

97.67%

97.67%

Employee category｜GRI Index 2023

16

Table 405-2.2

Spiber (Thailand) Ltd.
Percentage of their male counterparts' average salary
for women in each category

Percentage of their male counterparts' remuneration
for women in each category

Governance structure
Governance body--

Senior management--

Middle management--

Non-management

103.27%

95%

R&D

91.36%

103%

Others

91.08%

74%--

Employee category

Board and Executive Officers｜GRI Index 2023

17