IINO Group Supplier Code of Conduct
The IINO Group (the Group) has established "The IINO Group Supplier Code of Conduct"
based on “The IINO Group Procurement Policy”, which has been established as aprocurement guideline based on the IINO Group philosophy.
We request that all the Group suppliers comply with each of the following points. We also
request your cooperation in checking the status of compliance with this Code of Conduct.
1. Scope of Application
This Code of Conduct applies to all suppliers of IINO Kaiun Kaisha, Ltd. (IINO) and its
subsidiaries.
2. Compliance with Laws and RegulationsWe will comply with the laws and regulations applicable to the countries and regions in which
we operate, as well as social norms generally required as business practices (hereinafterreferred to as "Laws and Regulations, etc.").
3. Exclusion of Anti-Social Forces
We will exclude and never have relationship with anti-social forces (e.g., organized crimegroups, criminal organizations, and the like).
4. Respect for Human Rights
Understand the human rights risk situation through appropriate due diligence to determine
whether human rights violations have occurred against any stakeholders in the company's
business activities and respond appropriately.
5. Non-Discrimination
Prohibit discrimination based on nationality, race, religion, age, gender, disability, sexualorientation, or any other unjustifiable reason in business activities.
6. Prohibition of Harassment
Physical or mental violence, abuse, coercion, harassment, defamation, or any other conductthat adversely affects the work environment is prohibited in the workplace. Employees whoviolate the laws and regulations of each country or region, as well as the Employment Policies,
will be dealt with in accordance with the disciplinary procedures, policies and methods set
forth in the Employment Policies.

7. Prohibition of Child and Forced Labor
Do not employ anyone under the age of 15, the age at which compulsory education ends, orthe highest of the minimum employment ages in each country or region. Do not require
employees to work against their individual free will. For example, we do not use bonded,indentured, or slave labor, or labor through human trafficking. Employees may not be required
to provide personal property, information, or other items for the purpose of psychologicallyor legally restraining employees in ways unrelated to their work. Employees' freedom ofmovement shall not be restricted.
8. Freedom of Association and Collective Bargaining
We recognize and respect the right of our employees to organize and bargain collectively.
9. Payment of wages
We will enter employment contracts with employees in accordance with the laws andregulations of each country and region and pay wages, overtime, and other benefits in a timely
manner. No deductions shall be made for disciplinary purposes.
10. Maintain work-life balance
Adhere to the working hours prescribed by the laws and regulations of each country and region,and prevent the occurrence of long working hours, etc.
11. Ensure occupational safety and healthRespect all employees as individuals and strive to maintain and improve a good working
environment and provide an environment in which employees can perform their work safely.
Ensure that disaster prevention measures are taken for buildings, vessels, and other structures,that safety measures are taken for machinery and other equipment, and that the working
environment is sanitary. If housing is provided for employees, the same safety measures shallbe provided for such housing.
12. Compliance with Environmental Laws and Regulations
We will comply with all environmental laws and regulations and establish and operate anenvironmental management system.
13. Reducing Emissions of Environmentally Hazardous Substances
We will safely manage environmentally hazardous substances, reduce their use and emissions,and strive to prevent environmental pollution.

14. Effective use of resources
We will actively work to reduce consumption of resources, energy, and water, reduce, andreuse waste, and make effective use of resources.
15. Reducing Greenhouse Gas Emissions
Work to reduce greenhouse gas emissions from our business activities.
16. Respect for Biodiversity
To protect the environment and harmonize with nature, we will assess the impact of ouroperations on biodiversity and ecosystems and strive for continuous improvement.
17. Internal Reporting System
We will ensure the confidentiality and anonymity of whistleblowers and establish a system toprevent and detect misconduct at an early stage. We will not retaliate against any employee
who reports misconduct within the company and will work diligently to resolve themisconduct in question.
18. Prohibiting Corruption and Corrupt Practices
We will not engage in any form of corruption or corrupt practices, including bribery, kickbacks,
illegal political contributions, money laundering, insider trading, conflicts of interest, otherimproper giving or receiving of benefits, or embezzlement.
19. Fair Competition
We respect fair and free competition and comply with the relevant laws and regulations ofeach country and region. We will not abuse our dominant position with respect to any business
partner.
20. Respect for the Property Rights of Others
In accordance with laws and regulations, we will strive to properly manage and utilize
intellectual property, respect the intellectual property rights of (or belonging to) third parties,
and not infringe upon the rights of third parties through unauthorized use.
21. Ensure Quality
We will ensure the safety of the services we provide and strive to provide the high-quality
services required by our Group.

22. Proper Management of Critical Information
Comply with the laws and regulations of each country and region, ensure that personal
information and confidential information are obtained through legitimate and appropriate
means, and strictly and rigorously manage such information to prevent leakage to outsideparties. The same requirements as above shall be applied to subcontractors, etc.
23. Stakeholder Relations
Respect the culture and customs of each country and region and strive to contribute to thedevelopment of local communities through business activities and social contribution
activities (environmental protection, charity, etc.) that help solve social problems. Disclose
information in a timely and appropriate manner both internally and externally to ensureaccountability.
This policy was approved by the Board of Directors on May 25, 2023.
May 25, 2023
IINO Kaiun Kaisha, Ltd.