Procedural Rules for the Engagement and Remedy Platform
These Procedural Rules set out operational procedures for the Engagement and RemedyPlatform operated by the Japan Center for Engagement and Remedy on Business and HumanRights (JaCER).
Chapter 1General Rules

Article 1 Purpose of the Engagement and Remedy Platform
JaCER operates the Engagement and Remedy Platform to provide a shared platform bywhich companies can prepare an effective grievance mechanism in accordance with theUnited Nations' Guiding Principles on Business and Human Rights (hereinafter, the"Guiding Principles") and to support redress of grievances by companies in a professional
capacity. Through operation of the Engagement and Remedy Platform, it is our ultimate
purpose to proactively promote fulfillment of the responsibility of companies to respecthuman rights and to engage with stakeholders to provide remedies.
Article 2

Operator and Relevant Parties of the Engagement and Remedy Platform.

1. JaCER is the operator of the Engagement and Remedy Platform.
2. Through participation in the Engagement and Remedy Platform, JaCER’s regularmembers (hereinafter, "member companies") can handle stakeholders' grievances againstcompanies concerned. However, even if member companies participates in theEngagement and Remedy Platform, the ultimate responsibility in regard to redress ofgrievances lies with the member companies themselves, and it is expected that in receiving
support from JaCER, member companies will proactively endeavor to redress grievances.
3. A user of the Engagement and Remedy Platform means a stakeholder who uses theEngagement and Remedy Platform to actually or potentially report a grievance against amember company. JaCER endeavors to ensure that such users have access to theEngagement and Remedy Platform .
4. JaCER operates the Engagement and Remedy Platform in accordance with these
Procedural Rules, taking into consideration advice given by the Advisory Board andStakeholders Panel.
5. The Advisory and Mediation Panel means external individual and organization
independent of member companies and JaCER that provide advice to companies
regarding individual cases of grievance redress and that intermediate with stakeholders.
At the request of member companies, JaCER supports selection and operation of theAdvisory and Mediation Panel.

6. The Investigation Panel means external individualss and organizations independent ofmember companies and JaCER that investigate relevant facts pertaining to individual
cases of grievance redress. At the request of member companies, JaCER supports selection
and operation of the Investigation Panel.

Article 3

Code of Conduct for Operation of the Engagement and Remedy Platform

1. JaCER operates the Engagement and Remedy Platform based on the Guiding Principles
and with reference to the "Engagement" and "Remedy" Guidelines for Promotion ofResponsible Business Conduct and Responsible Supply Chains (hereinafter, the"Engagement and Remedy Guidelines") to support companies in preparing effective
grievance mechanism.
2. Member companies are expected to prepare effective grievance mechanism based on theGuiding Principles and with reference to the Engagement and Remedy Guidelines, andJaCER supports them in this endeavor.
Chapter 2

Scope of the Engagement and Remedy Platform

Article 4

Relevant Companies

JaCER receives reports of grievances through the Engagement and Remedy Platform thatare actual or potential grievances regarding cases of negative impact to human rights that arisein the business operations, group companies, or value chain of member companies. WhenJaCER receives a grievance regarding a company or organization other than the member
companies of JaCER, if the grievance is recognized as being applicable for redress, JaCER
notifies the company or organization concerned of receipt of the grievance.
Article 5

Relevant Cases

1. The grievances JaCER receives through the Engagement and Remedy Platform broadly
comprise cases in which a clear violation of laws and regulations exists, and also cases ofpotential violations of corporate codes of conduct, procurement guidelines, the OECD
Guidelines for Multinational Enterprises, the ILO's Tripartite declaration of principlesconcerning multinational enterprises and social policy (MNE Declaration), international
human rights standards, and other internationally recognized standards regarding humanrights, labor, and the environment, etc.
2. "International human rights standards" in the preceding paragraph include, at a minimum,
the Universal Declaration of Human Rights, the International Covenant on Civil andPolitical Rights (ICCPR), the International Covenant on Economic, Social and CulturalRights (ICESCR), and the principles concerning fundamental rights in the core
conventions of the International Labour Organization, as prescribed by the Principle 12of the Guiding Principles. Depending on circumstances, companies may need to consider
additional standards. For instance, companies should respect the human rights ofindividuals belonging to specific groups or populations that require particular attention,
where they may have adverse human rights impacts. In this connection, United Nations
instruments have elaborated further on the rights of indigenous peoples; women; nationalor ethnic, religious and linguistic minorities; children; persons with disabilities; andmigrant workers and their families. Moreover, in situations of armed conflicts, companiesshould respect the standards of international humanitarian law.
Article 6Users

1. Users of the Engagement and Remedy Platform include not only stakeholders who allege
that they received a negative impact through a company's business operations but also
stakeholders who allege that they received a negative impact through a company's groupcompanies or value chain.
2. Users of the Engagement and Remedy Platform include not only parties who allege that

they received a negative impact through a company's business operations, groupcompanies, or value chain, but also organizations and individuals that legitimately supportand represent the parties.
Article 7

Limit of the Scope of Engagement and Remedy Platform for Member Companies

When a member company itself has established an internal reporting system, complaints
handling system, or other system separate from the Engagement and Remedy Platform as thegrievance mechanism and it is expected that the grievance case concerned can be more
efficiently redressed utilizing such member company's system, the member company andJaCER may request that the user use the member company's system. In such cases, themember company is still expected to effectively redress the grievance in accordance with theGuiding Principles.
Chapter 3

Accessibility of the Engagement and Remedy Platform

Article 8

Establishment of a Contact for Grievance Reporting

JaCER has established a contact for grievance reporting on its website to receive reports ofgrievances as prescribed in Chapter 2.
Article 9

Ensuring Public Awareness of the Engagement and Remedy Platform

JaCER endeavors to make the Engagement and Remedy Platform widely known to
stakeholders who are potential users of the Engagement and Remedy Platform by disclosing
it publicly on its website and by providing detailed information about the contact for grievancereporting and the method for reporting grievances. Member companies are also expected toproactively endeavor to make the Engagement and Remedy Platform widely known to
anticipated users.
Article 10

Languages of the Engagement and Remedy Platform

1. The Engagement and Remedy Platform uses English and Japanese.
2. In cases when the grievance reporter cannot use either English or Japanese, JaCER may
consider use of the local language of the grievance reporter depending on the case and incooperation with the member company concerned.
Article 11Confidentiality and Protection of Personal Information for the Engagement andRemedy Platform
1. JaCER maintains the confidentiality of grievance redress cases in view of concern that thegrievance reporter will receive retaliation or other disadvantageous treatment due to use

of the Engagement and Remedy Platform and concern that the privacy and personal
information of the persons involved in the grievance will be infringed, etc. JaCER also
requests that member companies maintain such confidentiality in conformance with theMembership Agreement.
2. JaCER appropriately manages the personal information acquired from grievance reporters
in conformance with our separately established Privacy Policy. JaCER also requests thatmember companies appropriately manage personal information in conformance with theMembership Agreement.
3. JaCER's Engagement and Remedy Platform allows users who desire to submit ananonymous grievance report to do so.
Article 12

Prohibition of Retaliation and Disadvantageous Treatment

JaCER does not retaliate against grievance reporters or treat them disadvantageously(including disciplinary action and pursuit of legal liability, the same applies below) for reasonof their use of the Engagement and Remedy Platform to report a grievance. In conformancewith the Membership Agreement, etc., JaCER requests member companies to implement
measures to prohibit retaliation and disadvantageous treatment of grievance reporters.
Article 13

Consideration for Persons in a Vulnerable Position

In operating the Engagement and Remedy Platform, JaCER makes reasonableaccommodations to enable access to the Engagement and Remedy Platform by persons in avulnerable position including women, children, persons with disabilities, indigenous people,
migrant workers and their families, and minority groups, etc. Member companies are also
expected to show consideration for persons in a vulnerable position.
Chapter 4

Procedure for Grievance Redress Through the Engagement and Remedy

Platform
Article 14

Methods for Receipt of Grievances

JaCER receives reports of grievances from stakeholders by the following three methods.
1. Receipt of grievances against member companies through the contact for grievancereporting set up on JaCER's Website
2. Receipt of grievances received at a member company's own contact for grievancereporting that are transferred to JaCER
3. Receipt of grievances in regard to issues raised in publicly disclosed reports (media reports,NGO reports, etc.) (restricted to cases in which a member company requests the issue tobe received as a grievance, providing the name of the media or NGO and the specificmedia report or NGO report, etc.)
Article 15

Assessment of Grievance

JaCER assesses the content of grievances that are received in conformance with Article 14and determines whether grievances are applicable as grievance cases by the provisions ofChapter 2. When information necessary for assessment is insufficient, JaCER contacts thegrievance reporter and the member company concerned in the grievance (hereinafter, the"member company concerned") to assess the necessary matters.
Article 16

Notification of Assessment Results to Grievance Reporters

JaCER notifies grievance reporters of the assessment results of grievance cases and matterspertaining to the procedure moving forward for grievances received in conformance withArticle 14.1 within 15 business days of receipt of the grievance report, in general, when JaCER
has a definite contact address for the grievance reporter. However, when more time than usualis needed for the assessment, the grievance reporter is notified to this effect and also given arough time estimate after postponement for notification of assessment results.
Article 17

Notification to Member Companies Concerned

JaCER notifies member companies concerned of the assessment results of grievance cases
for grievances received in conformance with Article 14 within 15 business days of receipt of
the grievance report, in general, and requests the member company concerned to respond to
the grievance. However, when more time than usual is needed for the assessment, the membercompany concerned is notified to this effect and also given a rough time estimate after
postponement for notification of assessment results.
Article 18

Redress of Grievances by Member Companies Concerned

1. Member companies concerned respond to grievances by investigating and confirming thefacts of grievance cases and examining and implementing response measures, etc. that areappropriate for individual grievance cases based on the assessment results of grievancecases notified by JaCER. In such cases, the member companies concerned are expected toredress grievances based on the Guiding Principles and with reference to the Engagementand Remedy Guidelines.
2. When it is recognized as necessary in order for member companies concerned toeffectively redress grievances based on the Guiding Principles and Engagement andRemedy Guidelines, the member companies can request JaCER to provide the following
types of support.

(1)Investigation of the facts of the grievance case(2)

Support and arrangement for engagement between the member company concerned

and the grievance reporter and other parties involved(3)

Advice regarding proposals for remedial measures based on the results of investigations

and dialogue concerning the grievance case(4)

Support for and monitoring of implementation of remedial measures based on theresults of investigations and dialogue concerning the grievance case(5)

Operation of the Investigation Panel when the member company concerned sets up thepanel (Support for arrangements between the member company concerned and theInvestigation Panel, selection of matters for investigation, and evaluation of investigation
results, etc.)(6)Operation of the Advisory and Mediation Panel when the member company concerned

sets up the panel(Support for arrangements between the member company concerned and the Advisory andMediation Panel, scheduling of dates to meet for engagement, evaluation of the content ofadvice given, etc.)(7)

Other support necessary for redress of the grievance case by the member company

concerned
Article 19

Selection of an Advisory and Mediation Panel

1. When a grievance against the member company concerned is serious and complicated andthe member company concerned is unable to sufficiently investigate the grievance alone
or when the parties involved are in a serious dispute over the facts on which the grievanceis premised, the member company concerned can select an Advisory and Mediation Panelfrom among the candidates of Advisory and Mediation Panel members that JaCER has
officially announced as it becomes necessary.
2. When the member company concerned selects an Advisory and Mediation Panel, thePanel will provide support based on "Advisory and Mediation Panel Guidelines" thatincludes setting the elements of the grievance case in order, promotion of engagement
between the parties involved, presentation of settlement proposals, and approachingsuppliers, etc. to take action.
Article 20

Selection of an Investigation Panel

When a grievance against the member company concerned isserious and complicated andthe member company concerned is unable to sufficiently investigate the grievance alone orwhen the parties involved are in a serious dispute over the facts on which the grievance ispremised, the member company concerned can request investigation to be done by an
Investigation Panel as it becomes necessary.
Chapter 5

Transparency of the Engagement and Remedy Platform

Article 21

Disclosure of Progress on Grievance Cases

1. JaCER discloses summaries and the progress of grievance cases we receive, based partly
on reports from the member companies concerned, available from the Grievance List on
our Website.
2. Whenever JaCER discloses information regarding grievance cases on the Grievance List,
the information is reported with care to ensure confidentiality and protection of personal
information as prescribed in Article 11 and presented in an abstract and generalized form.
3. JaCER updates the Grievance List monthly, in general.
Chapter 6

Auditing, Improvement, and Learning on the Engagement and Remedy

Platform
Article 22

Supervision, Auditing, and Advice on the Engagement and Remedy Platform

1. JaCER receives supervision and auditing by the board of directors and the auditor
regarding the state of operation of the Engagement and Remedy Platform in accordancewith these Procedural Rules.
2. JaCER receives advice from the General Membership Meeting, Advisory Board, andStakeholders Panel regarding the state of operation of Engagement and Remedy Platformin accordance with these Procedural Rules.
Article 23

Improvement of the Engagement and Remedy Platform

JaCER regularly reviews and improves the Engagement and Remedy Platform based onsupervision, auditing, and advice regarding the state of operation of the Engagement andRemedy Platform prescribed in Article 22.
Article 24

Learning Acquired by the Engagement and Remedy Platform

JaCER shares knowledge and information beneficial to improving the practices ofengagement and remedy that it obtains through operation of the Engagement and Remedy
Platform with member companies and stakeholders at the General Membership Meeting,training courses, and public forums.
Supplementary Provision

The Procedural Rules for the Engagement and Remedy Platform come into force as from
September 14, 2022.