NRS GROUP Human Rights Policy

Under the corporate philosophy of "Like a shining diamond, to share happiness witheveryone", NRS GROUP has raised "To be a leading chemical-logistics company inthe world" as its vision (management goal). Respect for human rights is essential
for achieving these goals.
Furthermore, in contributing to the realization of a sustainable society, weunderstand the importance of respecting the human rights of all individuals affectedby our corporate activities.
To fulfill our responsibility to respect human rights, we hereby establish the "NRSGROUP Human Rights Policy" (hereinafter referred to as "this Policy") based on theGuiding Principles on Business and Human Rights, adopted by the United Nations
Human Rights Council in June 2011.

1. Basic Principles on Human Rights
We support and respect the International Bill of Human Rights, including theUniversal Declaration of Human Rights, the International Covenant on Civil andPolitical Rights, the International Covenant on Economic, Social and Cultural Rights,
the International Labour Organization (ILO) Declaration on Fundamental Principles
and Rights at Work, and The OECD Guidelines for Multinational Enterprises. We also
promote corporate activities in accordance with the United Nations Guiding
Principles on Business and Human Rights.

2. Scope of Application
This Policy applies to all directors and employees of NRS GROUP. We also expect all
business partners of NRS GROUP to understand and support this Policy.

3. Implementation of Human Rights Respect
We recognize that addressing the following human rights issues related to ourcorporate activities is an important element of fulfilling our responsibility to respecthuman rights.

Respect for Diversity
We strive to create opportunities where individuals with diverse values such as
cultural, ethnic, generational, and customary differences can fully demonstrate theirindividuality, qualities, and abilities.
Prohibition of Discrimination and Harassment
We prohibit discrimination based on factors such as age, race, creed, skin color,gender, sexual orientation, gender identity, gender expression, religion, nationality,language, physical characteristics, wealth, or place of origin. We also enforce theeradication of harassment in any form, whether physical or mental, that is perceived
as offensive, respecting the dignity of individuals.
Provision of Fair, Safe, and Healthy Working Conditions
We comply with labor-related laws and regulations applicable in each country andregion concerning the payment of wages to employees and working hours, ensuringa safe and health-conscious working environment.
Respect and Protection of Privacy
We respect and protect personal privacy. We handle personal information incompliance with relevant laws and regulations, preventing information loss orleakage.
Respect for Freedom of Association and Collective Bargaining Rights
We respect employees' freedom of association and the right to collective bargaining.
Respect for Freedom of Expression and Speech
We respect the right of all individuals to express themselves without being subjected
to regulation or censorship.
Prohibition of Forced Labor, Child Labor, and Human Trafficking
We prohibit all forms of forced labor, child labor, and human trafficking.
Harmony with Local Communities
We consider the human rights of local residents and promote our corporate activities
accordingly.

4. Human Rights Due Diligence
We conduct human rights due diligence based on the United Nations Guiding
Principles on Business and Human Rights. Specifically, we assess human rights risks
and aim to prevent and mitigate identified human rights violations.

5. Remediation
If our business activities are found to have caused or contributed to negative
impacts on human rights, we work to rectify and provide remedies throughappropriate means.

6. Education and Training
We provide education and training for all directors and employees of NRS GROUP toensure they fully understand this Policy and its integration into our company-wideoperations.

7. Dialogue and Consultation
We recognize the importance of understanding the perspectives of those affectedby negative impacts on human rights. Therefore, we continue to engage in dialogue
and consultation with stakeholders to advance our efforts in respecting humanrights.

8. Responsibility
We appoint responsible directors who oversee the implementation of this Policy andmonitor its execution.

9. Reporting and Contact Point
We establish systems where NRS GROUP employees and external stakeholders canreport concerns regarding human rights issues. We strive to enhance theeffectiveness of reporting while ensuring confidentiality and the protection ofpersonal information. We do not subject reporters to disadvantageous treatment

for reporting.

10. Information Disclosure
We disclose information regarding our efforts to respect human rights based on thisPolicy in a timely and appropriate manner through our website and other means.

11. Compliance with Applicable Laws and Regulations
We comply with all laws and regulations applicable in countries and regions where
we conduct business activities. However, if the requirements of national or regionallaws differ from internationally recognized human rights standards, we seek ways
to uphold international human rights principles.

This Policy has been approved by the Board of Directors of NRS CORPORATION.

August 1, 2024
NRS CORPORATION
Hiroto Tanaka
President and COO