< 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.

□Kansai Electric Power Group Integrated Report 2024

• 142-143P (Corporate Information)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 142-143P (Corporate Information)

□100th securities report (Japanese only)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 142-143P (Corporate Information)

□100th securities report (Japanese only)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 144P (Independent Third-Party Assurance Report)

< 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;
4. d.describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.

□100th securities report (Japanese only)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 139-140P (Financial Statements)

□Kansai Electric Power Group ESG Report 2024

• 50-60P (Labor Practices）

□100th securities report (Japanese only)

< 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.

< 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 decision- making 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.

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 3-4P (Kansai Electric Power Group)
• 16-20P (Sustainability Promotion System and Materiality (Important Issues))
• 119-128P (Corporate Governance Systems)
• 137-138P (Respect for Human Rights)

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)
• 14-27P (Environmental Management)
• 108-118P (Corporate Governance Systems)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 16-20P (Sustainability Promotion System and Materiality (Important Issues))

□Kansai Electric Power Group ESG Report 2024

• 1P (Message from our executive officer in charge of ESG reports / Editorial policies)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 3-4P (Kansai Electric Power Group)
• 16-20P (Sustainability Promotion System and Materiality (Important Issues))
• 119-128P (Corporate Governance Systems)

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)
• 108-118P (Corporate Governance Systems)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 119-128P (Corporate Governance Systems)

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□100th securities report (Japanese only)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 119-128P (Corporate Governance Systems)
• 133-135P (Risk Management)

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)
• 124-126P (Risk Management)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 119-128P (Corporate Governance Systems)

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 119-128P (Corporate Governance Systems)

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 119-128P (Corporate Governance Systems)

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 119-128P (Corporate Governance Systems)

□Kansai Electric Power Group ESG Report 2024

• 108-118P (Corporate Governance Systems)

□Corporate Governance Report

< 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.

-

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 11-14P (Message from the President)
• 109-113P (Roundtable Talk with the Chairman of the Board and Outside Directors)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 3-4P (Kansai Electric Power Group)
• 136P (Partnership with Suppliers)
• 137-138P (Respect for Human Rights)

□Kansai Electric Power Group ESG Report 2023

• 3-12P (Sustainability management)
• 47-49P (Human Rights)
• 105-106P (Partnership with Suppliers)

□web

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 3-4P (Kansai Electric Power Group)
• 136P (Partnership with Suppliers)
• 137-138P (Respect for Human Rights)

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)
• 47-49P (Human Rights)
• 105-106P (Partnership with Suppliers)

□web

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 129-132P (Compliance)
• 133-135P (Risk Management)
• 137-138P (Respect for Human Rights)

□Kansai Electric Power Group ESG Report 2024

• 47-49P (Human Rights)
• 119-123P (Compliance)
• 124-126P (Risk Management)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 129-132P (Compliance)
• 135-137P (Risk Management)

□Kansai Electric Power Group ESG Report 2024

• 119-123P (Compliance)
• 124-126P (Risk Management)

< 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 non- compliance 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.

□Kansai Electric Power Group Integrated Report 2024

• 129-132P (Compliance)
• 135-137P (Risk Management)

□Kansai Electric Power Group ESG Report 2024

• 119-123P (Compliance)
• 124-126P (Risk Management)

< Membership associations >

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

-

< 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.

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)
• 95-104P (Communities)

□Corporate Governance Report

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 67-78P (Human Capital Strategy)
• 137-138P (Respect for Human Rights)

□Kansai Electric Power Group ESG Report 2024

• 47-49P (Human Rights)
• 50-60P (Labor Practices)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 16-20P (Sustainability Promotion System and Materiality (Important Issues))

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)

< 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.

□Kansai Electric Power Group Integrated Report 2024

• 16-20P (Sustainability Promotion System and Materiality (Important Issues))

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)

< 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).

□Kansai Electric Power Group Integrated Report 2024

• 16-20P (Sustainability Promotion System and Materiality (Important Issues))

□Kansai Electric Power Group ESG Report 2024

• 3-12P (Sustainability management)
• 108-118P (Corporate Governance Systems)
• 124-126P (Risk Management)