SMILE Sustainable Product Development Policy
Established on January 1, 2024

Smile Co., Ltd., together with all of our business partners, has establishedthe "Smile Sustainable Product Development Policy" as follows in order to ensure
the sustainable provision of safe and secure products through business activities
with high ethical standards, as well as respect for human rights and compliance withlaws, regulations and international rules.

1.Environmental Considerations
We recognize environmental issues as an important issue for us, and promote activities
that are considerate of the global environment through our business activities and productdevelopment, while making continuous improvements to realize a sustainable society.
https://www.smilecorp.co.jp/company/esg/

2.Legal Compliance and Fair Corporate Activities① Legal ComplianceWe, as business operators, are aware of our corporate social responsibilities, faithfullycomply with all laws of each country and region, and act with social decency.
② Fair and equitable transactions
We will comply with laws and engage in free and fair competition in our businessactivities.
We will not use fraudulent means to sell products or accept orders.
We will not make illegal political contributions, benefits, or bribes.
We will work to prevent corruption.
Furthermore, in our overseas corporate activities, we will comply with the relevant laws
and regulations of each country, strive to harmonize with those countries, and strive todevelop together with the countries concerned.
③ Prohibition of transactions with anti-social forces
We will take a firm stance against anti-social forces that threaten the order of society
and the sound activities of companies.
We will not provide economic benefits to anti-social forces.

3.Respect for human rights①Respect for fundamental human rights and prohibition of discrimination against
nationality, gender, beliefs, physical condition, social status, etc.
We will respect the dignity and fundamental human rights of all people.
We will not discriminate unfairly on the basis of nationality, gender, beliefs, physicalcondition, social status, etc.
②Prohibition of child labor and forced labor.Freedom of association and the right tocollective bargaining.
We will not employ children under the minimum employment age stipulated by the laws ofeach country or region.
Furthermore, we will not force unfair labor in any form of employment.
We respect the freedom of association and the right to collective bargaining.

4.Safe and secure product①Providing Safe and Secure Products and Services Appropriate quality control
In order to provide our customers with safe and secure products, we have established asystem for product safety management and will constantly strive to improve quality control
at all stages of product development, manufacturing, and sales both domestically andoverseas.
②Intellectual Property Protection
We will endeavor to protect the intellectual property rights of each country and region
and will not infringe on the intellectual property rights owned by others.

5.Consideration for the work environment①Payment of appropriate wages and conclusion of labor contracts
We will appropriately manage the working hours, holidays, and wages of employees,
pay wages and benefits, provide benefits, and conclude labor contracts with our employees
in accordance with applicable international labor standards and laws.
② Ensuring Safety and Health in the Workplace Prohibition of Harassment and Respectfor Diversity
We are committed to ensuring the safety and health of our employees in theworkplace, creating a comfortable working environment, and a workplace free ofdiscrimination and harassment.
We respect diversity, and are working to enhance the environment and systems thatenable employees to contribute in a variety of working styles regardless of job type, age,workplace, etc. under various employment agreements.