KOWA COMPANY, LTD. Particulars. RSPO Annual Communications of Progress About Your Organisation. Membership. Particulars Form Page 1/1

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Particulars About Your Organisation Organisation Name KOWA COMPANY, LTD. Corporate Website Address http://www.kowa.co.jp/ www.kowa-europe.de Primary Activity or Product Processor and/or Trader Related Company(ies) Yes Company Primary Activity RSPO Member Plantation? GHG Report Files Map file Kowa Europe GmbH o Processor and/or Trader - - Membership Membership Number Membership Category Membership Sector 2-0632-15-000-00 Ordinary Palm Oil Processors and/or Traders Particulars Form Page 1/1

Palm Oil Processors and Traders Operational Profile 1.1 Please state your main activity(ies) within the supply chain Trader 1.2 Operation and Certification Progress 1.2.1 Do you have a system for calculating how much palm oil and palm oil products you use? 1.3 Total volume of all palm oil products processed and/or traded in the year in the year 1.3.1 Total volume of oil palm and palm oil derivatives processed and/or traded in the year 1,535.00 Tonnes 1.3.2 Total volume of palm kernel oil and palm kernel oil derivatives processed and/or traded in the year 1.3.3 Total volume of other Palm Oil Derivatives and Fractions processed and/or traded in the year 1.3.4 Total volume of all palm oil and palm oil derived products processed and/or traded in the year 1,535.00 Tonnes 1.4 Volume processed and/or traded in the year that is RSPO-certified : Description Crude Palm Oil Palm kernel oil All other palm-based derivatives and fractions processed and/or traded in the year that is RSPO-certified 1.4.1 Mass Balance 1.4.2 Segregated 1.4.3 Identity Preserved 1.4.4 Total volume of Oil Palm processed and/or traded in the year that is RSPO-certified: 1.5 What is the percentage of certified sustainable palm oil in the total palm oil your company sells in: Europe 100% India % China % South East Asia % rth America % Palm Oil Processors and Traders Form Page 1/3

1.6 What is the percentage of certified sustainable palm kernel oil in the total palm kernel oil your company sells in: Europe % India % China % South East Asia % rth America % Time-Bound Plan 2.1 Date of first supply chain certification (planned or achieved) 2015 2.2 Time-bound plan - Year expected to achieve 100% RSPO certification of all supply chains 2016 2.3 What are your interim milestones towards achieving this RSPO certification commitment (year and progressive CSPO%)? Please state annual targets/strategies. 2.4 Timebound plan - Year expected to only "handle/supply" RSPO certified oil palm products 2016 2.5 How do you promote RSPO and RSPO certified sustainable palm oil to your customers proactively? 2.6 Which countries that your organization operates in do the above own-brand commitments cover? Japan GHG Emissions 3.1 Are you currently assessing the GHG emissions from your operations? Please explain why 3.2 Do you publicly report the GHG emissions of your operations? Please explain why Actions for Next Reporting Period 4.1 Outline actions that you will take in the coming year to promote CSPO use along the supply chain Reasons for n-disclosure of Information 5.1 If you have not disclosed any of the above information please indicate the reasons why Application of Principles & Criteria for all members sectors Palm Oil Processors and Traders Form Page 2/3

6.1 Related to your sourcing, do you have (a) policy/ies, that are in line with the RSPO P&C such as: 6.2 Where relevant, what prevents you from trading/processing only CSPO? Commitments to CSPO uptake As you don't source 100% CSPO through physical supply chains (IP/SG/MB), please answer the following questions: Do you have plans to? Please explain why: 7.1. Do you have plans to immediately cover the gap using Book & Claim? Please explain why: Concession Map Do you agree to share your concession maps with the RSPO? Please explain why: Palm Oil Processors and Traders Form Page 3/3

Challenges 1 What significant economic, social or environmental obstacles have you encountered in the production, procurement, use and/or promotion of CSPO and what efforts did you make to mitigate or resolve them? 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? (e.g. Funding; Engagement with key stakeholders; Business to business education/outreach) By actively promoting palm oil products from sustainable sources to our clients as well as being RSPO member, we will show our employees and stakeholders our commitment to sustainable palm oil. Internally we will inform employees about the RSPO vision, principles and commitments. 4 Other information on palm oil (sustainability reports, policies, other public information) We hope to contribute to sustainability in general by offering products from sustainable sources and enable a transition to e.g. RSPO certified material as the new standard for the future. Challenges Form Page 1/1