KOSÉ Group Human Rights Policy
Under the corporate message, “Creating Beauty in a Sustainable World.”, the KOSÉ Group aims at
realizing a sustainable society and global environment that will be passed on to the next generation
through corporate activities.
In addition, our Behavioral Charter states that with the “Mind to Follow the Right Path”, we will act inaccordance with ethics, observe laws and social norms, and respect the human rights of all people
involved in the KOSÉ Group, and continue to be an honest and sincere company supported bycustomers and society.
The KOSÉ Group recognizes that it may affect human rights, directly or indirectly, in the course ofconducting business. To fulfill our responsibility to respect the human rights of all persons involved in thebusiness, we herein set forth the “KOSÉ Group Human Rights Policy” (hereinafter referred to as the“policy”) and are committed to the basic rights of all.

1. Basic Concept
The KOSÉ Group recognizes the importance of respecting human rights in all activities, as a company
that is a part of society, based on our Behavioral Charter. The KOSÉ Group views the United Nations’“Guiding Principles on Business and Human Rights (UNGPs)” as the framework for its implementation,and supports and respects the following international principles in its business activities.
United Nations “International Bill of Human Rights” (such as the “Universal Declaration of HumanRights”, the “International Covenant on Civil and Political Rights”, and the “International Covenant on
Economic, Social and Cultural Rights”)

The core labor standards and the conventions on human rights regarding wages and working hours
based on OECD (Organization for Economic Cooperation and Development) Guidelines forMultinational Enterprises, ILO (International Labor Organization) “Tripartite Declaration of Principles
on Multinational Enterprises and Social Policy (MNE Declaration)”, and “ILO Declaration onFundamental Principles and Rights at Work.”

UN General Assembly Resolution “UN Declaration on the Rights of Indigenous Peoples”

The ten principles of the UN Global Compact



UNICEF, UN Global Compact, Save the Children “Children’s Rights and Business Principles”

2. Scope of Application
This policy applies to all officers and employees of the KOSÉ Group. We also request that all businesspartners related to KOSÉ Group products and services support this policy and respect human rights.

3. Respect for Human Rights
The KOSÉ Group recognizes that business activities in all value chains cannot completely eliminate any
potential negative impact on those involved. We will ensure that our business activities do not infringe on
the human rights of those affected, and that any negative impacts that arise from our business activities
should be addressed in an appropriate manner in order to fulfill our responsibility of respect for all
humans.

4. Human Rights Due Diligence
The KOSÉ Group will establish a human rights due diligence system to identify any negative impacts ofthe KOSÉ Group on human rights and society, and to work towards mitigation and/or prevention of theseeffects.

5. Dialogue and Consultation
The KOSÉ Group will engage in dialogue and consultation with stakeholders in the process ofimplementing this policy utilizing independent, external human rights experts.

6. Education and Training
The KOSÉ Group will provide appropriate education and training to ensure that this policy is incorporated
into all of our business activities and implemented effectively.

7. Remedies
If it is clear that KOSÉ Group’s business activities have caused a negative impact on human rights, or if
involvement in such impact through business relations is evident or suspected, we will work on relief
through dialogue and appropriate procedures based on international standards.

8. Person Responsible※The KOSÉ Group will clarify the officer responsible for implementing this policy and ensuring itseffectiveness.

9. Information Disclosure
The Kosé Group will disclose, on its website, the progress and results of its efforts to spread respect forhuman rights.

10. Applicable Laws
The KOSÉ Group complies with the laws and regulations of each country or region where we dobusiness. Where there is a conflict between internationally recognized human rights and the laws of eachcountry, we will seek ways to maximize respect for international human rights principles.
※Responsibility for implementing the KOSÉ Group Human Rights Policy・Responsibilities for supervision: Executive Director in charge of the administrative department and the boardof directors
・Execution: Head of Human Resources and related departments
・Governance system: “Sustainability Committee” and “Sustainability Promotion Committee” under its umbrellaThis policy has been approved by the company’s board of directors and signed by President andRepresentative Director KOBAYASHI Kazutoshi.

31.1.2020

Kazutoshi Kobayashi
President & CEO KOSÉ Corporation