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Kao Corporation Particulars Organisation Name Corporate Website Address Primary Activity or Product Kao Corporation http://www.kao.co.jp Manufacturer Related Company(ies) Company Primary Activity RSPO Member Fatty Chemical Malsyia Manufacturer Country Operations Japan Membership Number 4-0024-07-000-00 Membership Type Membership Category Primary Contacts Person Reporting Ordinary Members Consumer Goods Manufacturers Matsuse Takashi Address: Kao Corporation 14-10, Nihonbashi Kayabacho 1-chome Chuo-ku Tokyo 103-8210 Japan Tokyo Japan 1038210 Masui buhiko Related Information Other information on palm oil: Reporting Period 01 July 2012-30 June 2013 Particulars Page 1/7

Consumer Goods Manufacturers Operational Profile 1. Main activities within manufacturing End-product manufacturer Home & Personal Care Goods Own-brand Operations and Certification Progress 2. Do you have a system for calculating how much palm oil and palm oil products you use? Under Development Total volume of all palm oil products used in the year in your own brand products: 3.1. Total volume of Crude Palm Oil used in the year: 3000 3.2. Total volume of Palm Kernel Oil used in the year: 10750 3.3. Total volume of other Palm Oil Derivatives and Fractions used in the year: 81606 3.4. Total volume of all palm oil and palm oil derived products you used in the year: 95356 4. Volume of Crude Palm Oil used in the year in your own brand products that is RSPO-certified 4.1. Book & Claim 1250 4.2. Mass Balance 1750 4.3. Segregrated 4.4. Identity Preserved Consumer Goods Manufacturers Page 2/7

4.5. Total volume of Crude Palm Oil used that is RSPO-certified: 3000 5. Volume of Palm Kernel Oil used in the year in your own brand products that is RSPO-certified: 5.1. Book & Claim 10750 5.2. Mass Balance 5.3. Segregrated 5.4. Identity Preserved 5.5. Total volume of Palm Kernel Oil handled that is RSPO-certified: 10750 6. Volume of all other palm-based derivatives and fractions used in the year in your own brand products that is RSPO-certified: 6.1. Book & Claim 1000 6.2. Mass Balance 6.3. Segregrated 6.4. Identity Preserved 6.5. Total volume of palm-based derivatives and fractions used that is RSPO-certified: 1000 7. What type of products do you use CSPO for? 8. Do you ask your suppliers if the palm oil supplied comes from growers who disclose their GHG emissions within the RSPO P&C 5.6 & 7.8? Consumer Goods Manufacturers Page 3/7

Suppliers report that palm oil supplied comes from growers who disclose their GHG emissions within the RSPO P&C 5.6 & 7.8 Time-Bound Plan 9. Date expected to/or started to use any RSPO certified oil palm products own brand 2012 10. Date expected to be using 100% RSPO certified oil palm products from any supply chain option own brand 2015 11. Date expected to be using 100% RSPO certified oil palm from physical supply chains (Identity Preserved, Segregated and/or Mass Balance) - own brand products 2020 12. Do your (own brand) commitments cover your companies' global use of palm oil? Yes 13. Does your company use palm oil in products you manufacture on behalf of other companies? 14. Date expected to actively communicate to promote the use of certified sustainable palm oil in other manufacturers brands that you sell. 2020 15. Which countries that your organization operates in do the above commitments cover? Malaysia 16. What are your interim milestones towards achieving RSPO certification commitment to your own-brands (year and progressive CSPO%) - please state annual targets/strategies. 2015 : 100% RSPO including B&C Actions for Next Reporting Period 17. Outline actions that will be taken in the coming year to promote sustainable palm oil. Taking SCCS Certification at affiliates companies. Increasing Mass Balance Oil. 18. Do you publicly report the GHG emissions of your operations? Public report of GHG emissions on operations Consumer Goods Manufacturers Page 4/7

Reasons for n-disclosure of Information 19. If you have not disclosed any of the above information, please indicate the reasons why Other - Other reason: Trademark Related 20. Do you use or plan to use the RSPO trademark on any of your products? If yes, when will you start? 21. Do you undertake or support any other projects related to sustainable palm oil that have not been captured in this report? Application of Principles & Criteria for all members sectors 22. Related to your sourcing, do you have (a) policy/ies, that are in line with the RSPO P&C? Ethical conduct and human rights Labour rights - Water, land, energy and carbon footprints policy - Land use rights policy - Ethical conduct and human rights policy M-Policies-to-PNC-ethicalconducthr.pdf For administration purpose, attachment files are renamed automatically - Labour rights policy - Stakeholder engagement policy 23. What steps will your organization take to minimize its resource footprints? Consumer Products 35% reduction (Across product life cycle, per unit sales in Japan, relative to fiscal 2005) Consumer Goods Manufacturers Page 5/7

24. What steps will your organization take to realize ethical conduct using business-applicable regulations and industry practices? Operated by Kao CSR Procurement Guidelines 25. Has your company supported any community programmes on its own or through partnerships? How do you benchmark the impacts of these programmes? Kao Creating Forests For Everyone Program Pink Ribbon Campaign 26. Are you sourcing 100% physical CSPO? 26.1. Please details your organization s plan to cover sourced palm oil and palm kernel oil, which is not yet segregated or identity preserved, through Mass Balance. If you have not committed to sourcing 100% of palm products under the Mass Balance supply chain system until the goal of 100% segregated or identity preserved CSPO can be achieved, please explain why. Consumer Goods Manufacturers Page 6/7

Challenges 1. Significant economic, social or environmental obstacles Lobby Activities for Each Country 2. How would you qualify RSPO standards as compared to other parallel standards? Cost Effective: Robust: Simpler to Comply to: Yes 3. How has your organization supported the vision of RSPO to transform markets? Key Stakeholders from the Viewpoint of Enviironmental Issues Challenges Page 7/7