The company discloses the gender pay gap for its managers and non-managers as 106.4% and 90.6%, respectively. Also, it discloses the gender pay gap for its management level and non-management level across its group, Japan and Kao Corporation. [Sustainability Report 2023, 228] However, no evidence found that the company discloses the ratio of the basic salary and remuneration of women to men in its total direct operations workforce for each employee category, by significant locations of operation.