Group Human Rights Policy

Human Rights Philosophy

To fulfill our corporate responsibility to respect human rights, Bestex Kyoei Co., Ltd. and its affiliates (hereinafter "the Group") hereby establish the "Bestex Kyoei Group Human Rights Policy" (hereinafter "this Policy") and commit to aligning our management and actions with international standards. This Policy serves as our highest-level policy regarding human rights across all Group business activities. We deeply recognize that respecting the human rights of every individual involved in any aspect of our operations is an essential responsibility for a business helping shape a sustainable society.

Scope of Application

This Policy applies to all officers and employees of the Group, as well as to all business activities across our operations. Furthermore, we urge suppliers and other business partners throughout our supply chain to understand and support this Policy.

Implementation Framework

To ensure the effectiveness of this Policy, we establish an operational framework centered on the Risk Management Officer, Compliance Officer, and CSR/Corporate Governance Secretariat, working in coordination with committees such as the Risk Oversight Committee, all under the supervision of the Executive Committee—which comprises members including the President and Representative Director as well as Directors. Operating through each department, we drive company-wide human rights awareness initiatives while monitoring compliance through regular reviews to foster continuous improvement.

Basic Principles

1. Support for International Standards and Legal Compliance

The Group supports and respects international human rights standards, including the International Bill of Human Rights and the ILO Declaration on Fundamental Principles and Rights at Work. This Policy is formulated in accordance with the UN Guiding Principles on Business and Human Rights. We comply with the laws and regulations of each country and region where we operate. When local laws conflict with international human rights standards, we pursue ways to honor internationally recognized human rights to the greatest extent possible.

2. Priority Human Rights Issues

The Group identifies the following areas as top priorities and actively addresses them:

• Employee Health, Safety, and Working Conditions: To foster a safe and healthy workplace, we proactively work to prevent accidents and occupational hazards based on relevant laws and internal regulations. We comply with regulations governing working hours and minimum wages, and ensure appropriate working conditions regardless of employment type by offering systems that support work-life balance for childcare and nursing care.
• Promotion of Social Dialogue: We respect our employees' freedom of association and the right to collective bargaining, striving to build healthy labor-management relations through constructive dialogue and consultation.
• Career Management and Education: To empower all employees to maximize their capabilities, pursue self-actualization, and advance their careers, we provide fair evaluations along with continuous career management and training opportunities.
• Eradication of Child Labor, Forced Labor, and Human Trafficking: We strictly prohibit child labor, forced labor, and human trafficking within the Group and throughout our supply chain.
• Elimination of Discrimination and Harassment: We respect diversity and eliminate all forms of discrimination based on race, nationality, gender, religion, creed, lineage, age, disability, gender identity, sexual orientation, or social status. Furthermore, we prohibit all forms of harassment and maintain a healthy working environment through the operation of dedicated consultation channels.

3. Supply Chain and Responsible Minerals Sourcing

Our commitment to human rights extends beyond our internal operations to our procurement activities. Particularly regarding mineral resources used in our products (such as conflict minerals and cobalt), we promote responsible mineral sourcing throughout our supply chain to avoid procuring raw materials from regions where sourcing risks fueling human rights abuses or environmental destruction.

4. Human Rights Due Diligence and Remedy/Remediation

The Group continuously conducts human rights due diligence to identify, prevent, and mitigate any adverse impacts our business activities may have on human rights. Should it become clear that our operations have caused or contributed to an adverse human rights impact, we will take appropriate measures to address and remedy the situation through internal reporting mechanisms and grievance channels.

5. Comprehensive Education and Awareness

We ensure that this Policy is thoroughly communicated to all employees while actively conducting human rights awareness and education initiatives.

Information Disclosure and Communication

With due consideration for affected stakeholders and confidential information, we disclose our human rights initiatives and the results of our human rights due diligence in a timely manner. This Policy is made publicly available both internally and externally to maintain transparent communication with all stakeholders.