IWASE COSFA SUPPLIER CODE OF ETHICS
Revised in March 2023
1. CSR Promotion, Social Contribution and Organizational Governance Promote CSR activities by accurately recognizing your social responsibility and the impactof your corporate activities on society.
 Respect stakeholders and consider their CSR, thereby contributing to the sound andsustainable prosperity of society as a whole.
 Create a system that reflects CSR perspectives in management decision-making andactively work on organizational governance.
2. Legal Compliance, Fair Trade and Corporate Ethics
 Conduct business fairly and impartially and do not violate international and social norms.
 Comply with laws and regulations of each country (commercial law, antitrust law,subcontract law, labor relations law, personal information protection law, foreign exchange
law, etc.)
 Comply with laws and regulations regarding the import and export of goods, establish aclear management system, and carry out appropriate import and export procedures.
 Prohibit bribery of all interested parties (illegal gifts, payments, consideration, monetary ornon-monetary benefits, etc.)
 Block any relationship with antisocial forces. Providing capital and responding to unjust
demands from such forces shall also be prohibited.
3. Respect of Human Rights, Labour, Safety and Health Prevent inhumane treatment such as discrimination and harassment regarding nationality,
race, beliefs, social status, gender, age, religion, lineage, disability, marriage, pregnancy,childcare/nursing, sexual orientation, etc. Implement measures such as training for that
purpose.
 Prohibit all discrimination and human rights violations such as child labor, slave labor,
forced labor, abuse and human trafficking.
 Regarding conflict minerals, promote responsible procurement and refrain from using themas a matter of principle.
 Comply with laws and regulations regarding occupational safety and health, and strive toachieve a safe and comfortable workplace by appropriately managing the health of all
employees.
 Prevent long working hours by managing working hours and paying appropriate wages.
 Recognize workers' right to organize and bargain collectively, make efforts to resolve labor
disputes, and regularly communicate with workers and worker representatives.

4. Environmental Protection
 Make efforts to preserve the environment, such as complying with environmental standards
stipulated by laws and regulations, and conduct proper disposal of industrial waste.
 Pursue energy efficiency and resource consumption minimization as a countermeasure toclimate change. In addition, grasp the current state of greenhouse gas emissions at a
corporate level and work to reduce them.
 Establish environmental policies and work on obtaining certification for environmental
management system standards such as ISO14001.
 Promote green procurement and green purchasing to reduce environmental impact.
 Contribute to the conservation and restoration of biodiversity related to your businessactivities, while minimizing the impact on biodiversity and its health, in order to realize asustainable society.
 As a member of the local community, comply with laws and local regulations, whileconsidering the surrounding environment, including prevention of air, water, soil and noisepollution.
 Make efforts to realize sourcing based on the NDPE (No Deforestation, No Peat, No
Exploitation) principles.
5. Quality and Safety Assurance Promote quality assurance activities such as obtaining certification for quality management
system standards (e.g. ISO9001) and strive to make continuous improvements.
 Meet the safety quality standards and industry standards established in each region. Inaddition, properly manage the chemical substances contained in products, comply withlaws and regulations, work to reduce possible risks and ensure product safety.
6. Confidential and Information Security measures, Intellectual Property Protection
 Acquire confidential information and personal information in a legitimate way and manage
it appropriately to prevent leakage and loss of information.
 Protect and respect the intellectual property rights of third parties and ensure compliancewith relevant laws and regulations to avoid infringement.
7. Information disclosure, Communication and Community
 Timely disclose the details of your business activities, financial status, businessperformance and risk information to stakeholders and strive to build collaborative
relationships based on trust.
 Establish and maintain a system (e.g. consultation/reporting contact, etc.) which protects
consultants and whistleblowers, and which allows them to be consulted and to report
without fear of retaliation.
 In communities where business activities are conducted, actively contribute to local
communities by utilizing the company resources to implement support activities after
having determined their range, with the aim of promoting dialogue with residents andengaging with the community.

※In order to enhance the value of the entire supply chain, you must take proactive
measures, communicate the contents of this code to your business partners, promotecompliance and verify its sound application. We request your understanding andcooperation so that we can work together on CSR.
Suppliers who fail to agree to our Code of Ethics or respond to our questionnaires will be
asked to make periodic improvements and may not be allowed to continue doing businesswith us if they do not comply with human rights, labor, environmental, and other laws andregulations.