< Organizational details >

1. a.report its legal name;
2. b.report its nature of ownership and legal form;
3. c.report the location of its headquarters;
4. d.report its countries of operation.

□Integrated Report2023

• 126P(Corporate Information:Company name)

□99th securities report(Japanese Ver.)

• 2-12P

< Entities included in the organization's sustainability reporting >

1. a.list all its entities included in its sustainability reporting;
2. b.if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting;
3. c.if the organization consists of multiple entities, explain the approach used for consolidating the information, including:
   1. ⅰ.whether the approach involves adjustments to information for minority interests;
   2. ⅱ.how the approach takes into account mergers, acquisitions, and disposal of entities or parts of entities;
   3. ⅲ.whether and how the approach differs across the Disclosures in this Standard and across material topics.

□Integrated Report2023

• 1P(Scope of Report)

□ESG Report2023

• 1P(Scope of Report)

□99th securities report(Japanese Ver.)

• 5-10P

< Reporting period, frequency and contact point >

1. a.specify the reporting period for, and the frequency of, its sustainability reporting;
2. b.specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this;
3. c.report the publication date of the report or reported information;
4. d.specify the contact point for questions about the report or reported information.

□Integrated Report2023

• 1P(Repor Publication Date)

□ESG Report2023

• 1P(Repor Publication Date)

< Restatements of information >

1. a.report restatements of information made from previous reporting periods and explain:
   1. ⅰ.the reasons for the restatements;
   2. ⅱ.the effect of the restatements.

< External assurance >

1. a.describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
2. b.if the organization's sustainability reporting has been externally assured:
   1. ⅰ.provide a link or reference to the external assurance report(s) or assurance statement(s);
   2. ⅱ.describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
   3. ⅲ.describe the relationship between the organization and the assurance provider.

□Integrated Report2023(Japanese ver.)

• 128P(Repor Publication Date)

□99th securities report(Japanese Ver.)

• 152-159P

< Activities, value chain and other business relationships >

1. a.report the sector(s) in which it is active;
2. b.describe its value chain, including:
   1. ⅰ.the organization's activities, products, services, and markets served;
   2. ⅱ.the organization's supply chain;
   3. ⅲ.the entities downstream from the organization and their activities;
3. c.report other relevant business relationships;
   describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.

□Integrated Report2023

• 11-12P(The Business of Kansai Electric Power in Figures)
• 73-91P(Business Overview)
• 126P(Corporate Information)

□99th securities report(Japanese Ver.)

• 2-12P

< Employees >

1. a.report the total number of employees, and a breakdown of this total by gender and by region;
2. b.report the total number of:
   1. ⅰ.permanent employees, and a breakdown by gender and by region;
   2. ⅱ.temporary employees, and a breakdown by gender and by region;
   3. ⅲ.non-guaranteed hours employees, and a breakdown by gender and by region;
   4. ⅳ.full-time employees, and a breakdown by gender and by region;
   5. ⅴ.part-time employees, and a breakdown by gender and by region;
3. c.describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:
   1. ⅰ.in head count, full-time equivalent (FTE), or using another methodology;
   2. ⅱ.at the end of the reporting period, as an average across the reporting period, or using another methodology;
4. d.report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;
5. e.describe significant fluctuations in the number of employees during the reporting period and between reporting periods.

□Integrated Report2023

• 126P(Corporate Information)

□99th securities report(Japanese Ver.)

• 10-12P

< Workers who are not employees >

1. a.report the total number of workers who are not employees and whose work is controlled by the organization and describe:
   1. ⅰ.the most common types of worker and their contractual relationship with the organization;
   2. ⅱ.the type of work they perform;
2. b.describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported:
   1. ⅰ.in head count, full-time equivalent (FTE), or using another methodology;
   2. ⅱ.at the end of the reporting period, as an average across the reporting period, or using another methodology;
3. c.describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods.

□99th securities report(Japanese Ver.)

• 11P

< Governance structure and composition >

1. a.describe its governance structure, including committees of the highest governance body;
2. b.list the committees of the highest governance body that are responsible for decisionmaking on and overseeing the management of the organization's impacts on the economy, environment, and people;
3. c.describe the composition of the highest governance body and its committees by:
   1. ⅰ.executive and non-executive members;
   2. ⅱ.independence;
   3. ⅲ.tenure of members on the governance body;
   4. ⅳ.number of other significant positions and commitments held by each member, and the nature of the commitments;
   5. ⅴ.gender;
   6. ⅵ.under-represented social groups;
   7. ⅶ.competencies relevant to the impacts of the organization;
   8. ⅷ.stakeholder representation.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 7P(Sustainability Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Nomination and selection of the highest governance body >

1. a.describe the nomination and selection processes for the highest governance body and its committees;
2. b.describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into consideration:
   1. ⅰ.views of stakeholders (including shareholders);
   2. ⅱ.diversity;
   3. ⅲ.independence;
   4. ⅳ.competencies relevant to the impacts of the organization

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 7P(Sustainability Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Chair of the highest governance body >

1. a.report whether the chair of the highest governance body is also a senior executive in the organization;
2. b.if the chair is also a senior executive, explain their function within the organization's management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 7P(Sustainability Management)

□99th securities report(Japanese Ver.)

• 55-57P

< Role of the highest governance body in overseeing the management of impacts >

1. a.describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization's purpose, value or mission statements, strategies, policies, and goals related to sustainable development;
2. b.describe the role of the highest governance body in overseeing the organization's due diligence and other processes to identify and manage the organization's impacts on the economy, environment, and people, including:
   1. ⅰ.whether and how the highest governance body engages with stakeholders to support these processes;
   2. ⅱ.how the highest governance body considers the outcomes of these processes;
3. c.describe the role of the highest governance body in reviewing the effectiveness of the organization's processes as described in 2-12-b, and report the frequency of this review.

□Integrated Report2023

• 2-3P(Kansai Electric Power Group Purpose & Values)
• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 7P(Sustainability Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Delegation of responsibility for managing impacts >

1. a.describe how the highest governance body delegates responsibility for managing the organization's impacts on the economy, environment, and people, including:
   1. ⅰ.whether it has appointed any senior executives with responsibility for the management of impacts;
   2. ⅱ.whether it has delegated responsibility for the management of impacts to other employees;
2. b.describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization's impacts on the economy, environment, and people.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 7P(Sustainability Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Role of the highest governance body in sustainability reporting >

1. a.report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization's material topics, and if so, describe the process for reviewing and approving the information;
2. b.if the highest governance body is not responsible for reviewing and approving the reported information, including the organization's material topics, explain the reason for this.

□Integrated Report2023

• 31-34P(Materiality for the Kansai Electric Power Group (Important issues))
• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 7P(Sustainability Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Conflicts of interest >

1. a.describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated;
2. b.report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to:
   1. ⅰ.cross-board membership;
   2. ⅱ.cross-shareholding with suppliers and other stakeholders;
   3. ⅲ.existence of controlling shareholders;
   4. ⅳ.related parties, their relationships, transactions, and outstanding balances.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□99th securities report(Japanese Ver.)

• 55-75P

< Communication of critical concerns >

1. a.describe whether and how critical concerns are communicated to the highest governance body;
2. b.report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□99th securities report(Japanese Ver.)

• 55-75P

< Collective knowledge of the highest governance body >

1. a.report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□99th securities report(Japanese Ver.)

• 55-75P

< Evaluation of the performance of the highest governance body >

1. a.describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization's impacts on the economy, environment, and people;
2. b.report whether the evaluations are independent or not, and the frequency of the evaluations;
3. c.describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices.

□Integrated Report2023

• 108P(Remuneration of directors and executive officers)
• 101-111P(Corporate Governance Systems)

□99th securities report(Japanese Ver.)

• 55-75P

< Remuneration policies >

1. a.describe the remuneration policies for members of the highest governance body and senior executives, including:
   1. ⅰ.fixed pay and variable pay;
   2. ⅱ.sign-on bonuses or recruitment incentive payments;
   3. ⅲ.termination payments;
   4. ⅳ.clawbacks;
   5. ⅴ.retirement benefits;
2. b.describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization's impacts on the economy, environment, and people.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)

□99th securities report(Japanese Ver.)

• 55-75P

< Process to determine remuneration >

1. a.describe the process for designing its remuneration policies and for determining remuneration, including:
   1. ⅰ.whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration;
   2. ⅱ.how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration;
   3. ⅲ.whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives;
2. b.report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable.

□Integrated Report2023

• 107-108P(Remuneration of directors and executive officers)
• 101-111P(Corporate Governance Systems)

□99th securities report(Japanese Ver.)

• 55-75P

< Annual total compensation ratio >

1. a.report the ratio of the annual total compensation for the organization's highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual);
2. b.report the ratio of the percentage increase in annual total compensation for the organization's highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);
3. c.report contextual information necessary to understand the data and how the data has been compiled.

□Integrated Report2023

• 107-108P(Remuneration of directors and executive officers)
• 101-111P(Corporate Governance Systems)

□ESG Report2023

• 58P(Average annual salary)

□99th securities report(Japanese Ver.)

• 10-12P
• 55-75P

< Statement on sustainable development strategy >

1. a.report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development.

□Integrated Report2023

• 7-10P(Message from the President)
• 92-93P(Message from the Chairman of the Board)
• 94-95P(Messages from the Outside Directors)

□ESG Report2023

• 1P(Message from our executive officer in charge of ESG report2023)

□web

• top message [PDF 1,353,376B]

< Policy commitments >

1. a.describe its policy commitments for responsible business conduct, including:
   1. ⅰ.the authoritative intergovernmental instruments that the commitments reference;
   2. ⅱ.whether the commitments stipulate conducting due diligence;
   3. ⅲ.whether the commitments stipulate applying the precautionary principle;
   4. ⅳ.whether the commitments stipulate respecting human rights;
2. b.describe its specific policy commitment to respect human rights, including:
   1. ⅰ.the internationally recognized human rights that the commitment covers;
   2. ⅱ.the categories of stakeholders, including at-risk or vulnerable groups, that the organization gives particular attention to in the commitment;
3. c.provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this;
4. d.report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level;
5. e.report the extent to which the policy commitments apply to the organization's activities and to its business relationships;
6. f.describe how the policy commitments are communicated to workers, business partners, and other relevant parties.

□Integrated Report2023

• 7-10P(Message from the President)
• 92-93P(Message from the Chairman of the Board)
• 94-95P(Messages from the Outside Directors)

□ESG Report2023

• 1P(Message from our executive officer in charge of ESG report)
• 3-6P(Kansai Electric Power Group Code of Conduct)
• 46P(Kansai Electric Power Group Human Rights Policy Preamble)
• 101-102P(Kansai Electric Power Group Basic Procurement Policy)

□web

• top message [PDF 1,353,376B]

< Embedding policy commitments >

1. a.describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including:
   1. ⅰ.how it allocates responsibility to implement the commitments across different levels within the organization;
   2. ⅱ.how it integrates the commitments into organizational strategies, operational policies, and operational procedures;
   3. ⅲ.how it implements its commitments with and through its business relationships;
   4. ⅳ.training that the organization provides on implementing the commitments.

□Integrated Report2023

• 7-10P(Message from the President)
• 92-93P(Message from the Chairman of the Board)
• 94-95P(Messages from the Outside Directors)

□ESG Report2023

• 1P(Message from our executive officer in charge of ESG report)
• 3-6P(Kansai Electric Power Group Code of Conduct)
• 46P(Kansai Electric Power Group Human Rights Policy Preamble)
• 101-102P(Kansai Electric Power Group Basic Procurement Policy)

□web

• top message[PDF 1,353,376B]

< Processes to remediate negative impacts >

1. a.describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to;
2. b.describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in;
3. c.describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to;
4. d.describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms;
5. e.describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)
• 112-116(Compliance)
• 117-121(Risk Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Mechanisms for seeking advice and raising concerns >

1. a.describe the mechanisms for individuals to:
   1. ⅰ.seek advice on implementing the organization's policies and practices for responsible business conduct;
   2. ⅱ.raise concerns about the organization's business conduct.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)
• 112-116(Compliance)
• 117-121(Risk Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Compliance with laws and regulations >

1. a.report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by:
   1. ⅰ.instances for which fines were incurred;
   2. ⅱ.instances for which non-monetary sanctions were incurred;.
2. b.report the total number and the monetary value of fines for instances of noncompliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:
   1. ⅰ.fines for instances of non-compliance with laws and regulations that occurred in the current reporting period;
   2. ⅱ.fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods;
3. c.describe the significant instances of non-compliance;
4. d.describe how it has determined significant instances of non-compliance.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)
• 112-116(Compliance)
• 117-121(Risk Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Membership associations >

1. a.report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role.

□Integrated Report2023

• 101-111P(Corporate Governance Systems)
• 112-116(Compliance)
• 117-121(Risk Management)

□99th securities report(Japanese Ver.)

• 55-75P

< Approach to stakeholder engagement >

1. a.describe its approach to engaging with stakeholders, including:
   1. ⅰ.the categories of stakeholders it engages with, and how they are identified;
   2. ⅱ.the purpose of the stakeholder engagement;
   3. ⅲ. how the organization seeks to ensure meaningful engagement with stakeholders

□Integrated Report2023

• 126P(Major Human Capital Indicators)

□ESG Report2023

• 92-100P(Community)

□99th securities report(Japanese Ver.)

• 49-52P

< Collective bargaining agreements >

1. a.report the percentage of total employees covered by collective bargaining agreements;
2. b.for employees not covered by collective bargaining agreements, report whether the organization determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other organizations.

□Integrated Report2023

• 71P(Correspondence between labor and management concerning employee transfer)
• 126P(Corporate Information)

< Process to determine material topics >

1. a.describe the process it has followed to determine its material topics, including:
   1. ⅰ.how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;
   2. ⅱ.how it has prioritized the impacts for reporting based on their significance;
2. b.specify the stakeholders and experts whose views have informed the process of determining its material topics.

□Integrated Report2023

• 31-34P(Materiality for the Kansai Electric Power Group (Important issues))

< List of material topics >

1. a.list its material topics;
2. b.report changes to the list of material topics compared to the previous reporting period.

□Integrated Report2023

• 31-34P(Materiality for the Kansai Electric Power Group (Important issues))

< Management of material topics >

1. a.describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
2. b.report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
3. c.describe its policies or commitments regarding the material topic;
4. d.describe actions taken to manage the topic and related impacts, including:
   1. ⅰ.actions to prevent or mitigate potential negative impacts;
   2. ⅱ.actions to address actual negative impacts, including actions to provide for or cooperate in their remediation;
   3. ⅲ.actions to manage actual and potential positive impacts;
5. e.report the following information about tracking the effectiveness of the actions taken:
   1. ⅰ.processes used to track the effectiveness of the actions;
   2. ⅱ.goals, targets, and indicators used to evaluate progress;
   3. ⅲ.the effectiveness of the actions, including progress toward the goals and targets;
   4. ⅳ.lessons learned and how these have been incorporated into the organization's operational policies and procedures;
6. f.describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).

□Integrated Report2023

• 31-34P(Materiality for the Kansai Electric Power Group (Important issues))

□ESG Report2023

• 3-6P(Kansai Electric Power Group Code of Conduct)
• 46P(Kansai Electric Power Group Human Rights Policy Preamble)
• 101-102P(Kansai Electric Power Group Basic Procurement Policy)