< Direct economic value generated and distributed >

1. a.Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
   1. ⅰ.Direct economic value generated: revenues;
   2. ⅱ.Economic value distributed: operating costs, employee wages and benefits,payments to providers of capital, payments to government by country, and community investments;
   3. ⅲ.Economic value retained: 'direct economic value generated' less 'economic value distributed'.
2. b.Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.

□Integrated Report2023

• 7-10P(Message from the President)
• 13-14P(Financial and Nonfinancial Highlights)
• 23-29P(Medium-term Management Plan)
• 124-125P(Five-Year Summary of Selected Operational Data)

□99th securities report(Japanese Ver.)

• 2-3P
• 10-12P
• 55P
• 127-128P

< Financial implications and other risks and opportunities due to climate change >

1. a.Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
   1. ⅰ.a description of the risk or opportunity and its classification as either physical,regulatory, or other;
   2. ⅱ.a description of the impact associated with the risk or opportunity;
   3. ⅲ.the financial implications of the risk or opportunity before action is taken;
   4. ⅳ.the methods used to manage the risk or opportunity;
   5. ⅴ.the costs of actions taken to manage the risk or opportunity.

□Integrated Report2023

• 31-34P(Materiality for the Kansai Electric Power Group (Important issues))
• 41-49P(Addressing Climate Change)

□ESGReport2023

• 19-21P(Environment conservation cost,Effects of environmental conservation,Economic benefits from environmental conservation measures)
• 30-35P(Climate Change)

□99th securities report(Japanese Ver.)

• 24-34P

< Defined benefit plan obligations and other retirement plans >

1. a.If the plan's liabilities are met by the organization's general resources, the estimated value of those liabilities.
2. b.If a separate fund exists to pay the plan's pension liabilities:
   1. ⅰ.the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them;
   2. ⅱ.the basis on which that estimate has been arrived at;
   3. ⅲ.when that estimate was made.
3. c.If a fund set up to pay the plan's pension liabilities is not fully covered, explain the strategy,if any, adopted by the employer to work towards full coverage, and the timescale, if any,by which the employer hopes to achieve full coverage.
4. d.Percentage of salary contributed by employee or employer.
5. e.Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.

< Financial assistance received from government >

1. a.Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
   1. ⅰ.tax relief and tax credits;
   2. ⅱ.subsidies;
   3. ⅲ.investment grants, research and development grants, and other relevant types of grant;
   4. ⅳ.awards;
   5. ⅴ.royalty holidays;
   6. ⅵ.financial assistance from Export Credit Agencies (ECAs);
   7. ⅶ.financial incentives;
   8. ⅷ.other financial benefits received or receivable from any government for any operation.
2. b.The information in 201-4-a by country.
3. c.Whether, and the extent to which, any government is present in the shareholding structure.

< Ratios of standard entry level wage by gender compared to local minimum wage >

1. a.When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.
2. b.When a significant proportion of other workers (excluding employees) performing the organization's activities are compensated based on wages subject to minimum wage rules,describe the actions taken to determine whether these workers are paid above the minimum wage.
3. c.Whether a local minimum wage is absent or variable at significant locations of operation,by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
4. d.The definition used for 'significant locations of operation'.

Proportion of senior management hired from the local community

1. a.Percentage of senior management at significant locations of operation that are hired from the local community.
2. b.The definition used for 'senior management'.
3. c.The organization's geographical definition of 'local'.
4. d.The definition used for 'significant locations of operation'.

< Infrastructure investments and services supported >

1. a.Extent of development of significant infrastructure investments and services supported.
2. b.Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
3. c.Whether these investments and services are commercial, in-kind, or pro bono engagements.

□Integrated Report2023

• 124P(Five-Year Summary of Selected Operational Data)

□ESGReport2023

• 92-100P(Community)

< Significant indirect economic impacts >

1. a.Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
2. b.Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.

□Integrated Report2023

• 58-60P(DX Strategy)

□ESGReport2023

• 14-27P(Environment Management)
• 30-35P(Climate Change)

< Proportion of spending on local suppliers >

1. a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
2. b.The organization's geographical definition of 'local'.
3. c.The definition used for 'significant locations of operation'.

< Operations assessed for risks related to corruption >

1. a.Total number and percentage of operations assessed for risks related to corruption.
2. b.Significant risks related to corruption identified through the risk assessment.

< Communication and training about anti-corruption policies and procedures>

1. a.Total number and percentage of governance body members that the organization's anti-corruption policies and procedures have been communicated to, broken down by region.
2. b.Total number and percentage of employees that the organization's anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
3. c.Total number and percentage of business partners that the organization's anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization's anti-corruption policies and procedures have been communicated to any other persons or organizations.
4. d.Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
5. e.Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.

□Integrated Report2023

• 112-116P(Compliance)

□ESGReport2023

• 117-122P(Compliance)

□Web

• https://www.kepco.co.jp/sustainability/csr/mind/charter/index.html
• https://www.kepco.co.jp/corporate/pr/2019/1209_3j.html

< Confirmed incidents of corruption and actions taken >

1. a.Total number and nature of confirmed incidents of corruption.
2. b.Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
3. c.Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
4. d.Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.

□Integrated Report2020

• 5-6P

□Integrated Report2023

• 4-6P

□Web

• https://www.kepco.co.jp/corporate/pr/2020/0817_1j.html

< Legal actions for anti-competitive behavior, anti-trust, and monopoly practices >

1. a.Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
2. b.Main outcomes of completed legal actions, including any decisions or judgments.

□Web

• https://www.kepco.co.jp/ir/brief/disclosure/pdf/kaiji20230330_1.pdf

< Approach to tax >

1. a.A description of the approach to tax, including:
   1. ⅰ.whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
   2. ⅱ.the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review;
   3. ⅲ.the approach to regulatory compliance;
   4. ⅳ.how the approach to tax is linked to the business and sustainable development strategies of the organization.

□Web

• Kansai Electric Power Group Code of Conduct

< Tax governance, control, and risk management >

1. a.A description of the tax governance and control framework, including:
   1. ⅰ.the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
   2. ⅱ.how the approach to tax is embedded within the organization;
   3. ⅲ.the approach to tax risks, including how risks are identified, managed, and monitored;
   4. ⅳ.how compliance with the tax governance and control framework is evaluated.
2. b.A description of the mechanisms to raise concerns about the organization's business conduct and the organization's integrity in relation to tax.
3. c.A description of the assurance process for disclosures on tax including, if applicable, a link or reference to the external assurance report(s) or assurance statement(s).

□Integrated Report2023

• 101-111P(Corporate Governance Systems)
• 113-114P(ComplianceHotline)

< Stakeholder engagement and management of concerns related to tax >

1. a.A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including:
   1. ⅰ.the approach to engagement with tax authorities;
   2. ⅱ.the approach to public policy advocacy on tax;
   3. ⅲ.the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.

□Corporate Governance Guidelines

• P7-8

< Country-by-country reporting >

1. a.All tax jurisdictions where the entities included in the organization's audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes.
2. b.For each tax jurisdiction reported in Disclosure 207-4-a:
   1. ⅰ.Names of the resident entities;称
   2. ⅱ.Primary activities of the organization;
   3. ⅲ.Number of employees, and the basis of calculation of this number;
   4. ⅳ.Revenues from third-party sales;
   5. ⅴ.Revenues from intra-group transactions with other tax jurisdictions;
   6. ⅵ.Profit/loss before tax;
   7. ⅶ.Tangible assets other than cash and cash equivalents;
   8. ⅷ.Corporate income tax paid on a cash basis;
   9. ⅸ.Corporate income tax accrued on profit/loss;
   10. ⅹ.Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax.
3. c.The time period covered by the information reported in Disclosure 207-4.