GRI Content Index

2-1 Organizational details
Valent Biosciences, is a subsidiary of Sumitomo Chemical. See our website for leadership areas within the company. Please refer to the company’s website: https://www.valentbiosciences.com/about/.

Also check our parent company’s website at https://www.sumitomo-chem.co.jp/english/company/.

2-2 Entities included in the organization’s sustainability reporting
Valent BioSciences. Mycorrhizal Applications, and FBSciences Inc.

2-3 Reporting period, frequency and contact point
Data presented in this report relates to our 2025 fiscal year (April 01, 2025 to March 31, 2026) unless otherwise specified.

2-4 Restatements of information
Not applicable

2-5 External assurance
Consolidated with Sumitomo Chemical Group.

2-6 Activities, value chain and other business relationships
Valent BioSciences has partnerships with universities, research institutes, and pertinent associations. Examples are the Donald Danforth Plant Science Center, EcoVadis, Field to Market.

2-7 Employees
Refer to 2025 Sustainability Report. Employee Safety, Employee Engagement and DEI. Approximately 340 employees are employed across Valent BioSciences.

2-8 Workers who are not employees
Approximately 3.6% of our workforce is contractors, who are either contracted through an agency or support us via our payroll (limited).

2-9 Governance structure and composition
The governance structure follows what is needed for an LLC, comprising of the senior leadership team, which operates under the oversight of the board of directors. https://www.valentbiosciences.com/leadership/

2-10 Nomination and selection of the highest governance body
The board of directors is selected by Sumitomo Chemical America, Inc. Other senior leadership team members are selected by the CEO in consultation with the board of directors.

2-11 Chair of the highest governance body
Nobuaki Mito

2-12 Role of the highest governance body in overseeing the management of impacts
The senior leadership team monitors all operations and is alerted when topics are not following our ethics and compliance codes. The CEO decides when a critical topic needs to be discussed with the board of directors.

2-13 Delegation of responsibility for managing impacts
Delegation of responsibility for managing impacts is structured based on the severity of the issue, starting with the board of directors for high-impact situations. For moderate impacts, the senior leadership team takes charge, while the management team handles day-to-day operations and corrective actions for lower-level impacts.

2-14 Role of the highest governance body in sustainability reporting
The senior leadership team reviews sustainability reports to ensure they align with the organization’s strategic goals and accurately reflect its environmental and social impacts. This review process helps validate the integrity and completeness of the reporting before it is finalized and presented to the board of directors and other stakeholders.

2-15 Conflicts of interest
Valent Group Code of Ethics (2023). 3. Conflict of Interest.

2-16 Communication of critical concerns
Valent Group Code of Ethics (2023). Speak Up Policy and Open Door Policy.

2-17 Collective knowledge of the highest governance body
Information Unavailable

2-18 Evaluation of the performance of the highest governance body
The performance of the senior executives is reviewed annually.

2-19 Remuneration policies
Valent group of companies has a Total Rewards program.

2-20 Process to determine remuneration
Established partnership with a leading global provider to utilize market compensation data for informed and competitive remuneration decision-making

2-21 Annual total compensation ratio
This is reviewed annually during merit planning.

2-22 Statement on sustainable development strategy
Refer to 2025 Sustainability Report: Sustainability Strategy

2-23 Policy commitments
The Valent group of companies has established clear and accessible policies for all employees, covering the code of ethics, guidelines for pay and time off, provisions for contingent workers, policies regarding leave of absence, procedures for sick time, regulations concerning substance abuse and testing, protocols for handling reasonable suspicion incidents, a structured profit-sharing plan, and a company bonus plan. These policies reflect the Valent group of companies’ commitment to transparency, fairness, and employee well-being across its operations. These are all in line with our parent company, Sumitomo Chemical Co.

2-24 Process to remediate negative impacts
The Group Company Compliance Officer, in collaboration with the Compliance Committee, is responsible for embedding policy commitments across the organization. This partnership ensures that regulatory standards are consistently met and that any compliance issues are effectively addressed.

2-25 Processes to remediate negative impacts
To remediate negative impacts, the Compliance Committee first reviews the details of the of violation.

2-26 Mechanisms for seeking advice and raising concerns
The Compliance Committee oversees mechanisms for seeking advice and raising concerns, ensuring that all negative impacts, including ethics violations and chemical exposure issues, are addressed. Employees can utilize various channels such as the “Open Door Policy” or the “Speak Up Policy” to raise concerns, with assurances that there will be no adverse consequences for those who report issues.

2-27 Compliance with laws and regulations
We are in compliance with all relevant laws and regulations, ensuring that our operations adhere to legal and regulatory standards.

2-28 Membership associations
We are a member of the Biological Products Industry Alliance, CropLife America, Field to Market and International Platform for Insetting.

2-29 Approach to stakeholder engagement
Our approach to stakeholder engagement ensures that all public interactions are conducted in full compliance with external regulations and internal policies, maintaining transparency and upholding our organizational standards.

2-30 Collective bargaining agreements
None