ID&E Holdings Sustainability Management Framework【Overall picture】

Item

Middleclassification

Goals/Policies

Action Guidelines

Sustainability Goals
Sustainability
Commitments / Targets
Action Guidelines for Stakeholder Engagement
OverallAction Guidelines for Promoting Supply Chain
Management and CSR Procurement
Action Guidelines for Sustainability-Related Special
Consideration Items(*currently considering an internal trial plan)

Sustainability Basic
PolicyMateriality
Action Guidelines for Environmental Management

Environment
E

Action Guidelines for Climate Change/Realizing a
Decarbonized Society
Action Guidelines for the Conservation of the Natural
Environment and Biodiversity

Environmental Environmental Activity
consideration
PolicyAction Guidelines for Realizing a Recycling Society
Action Guidelines for the Conservation of Water
Resources
Action Guidelines for Chemical Substance Management
Activities

SocialS

Respect forhuman rights

Human Rights Basic
PolicyDiversity, Equity, andInclusion Policy

Human
Resource
Development

Human Resources
Development Policy

Action Guidelines for Human Rights
Action Guidelines for Diversity, Equity, and Inclusion
Action Guidelines for Human Resource Development

Internal Environmental
Improvement of
Improvement andWorking
Occupational Health andEnvironment
Safety Policy
OthersStrengthening
GovernanceAction Guidelines for Internal Environmental
Improvement and Occupational Health and Safety

Quality Control Policy(refer to Code of Conduct for ID&E Group 2-1 and 6-1)

Sustainability-related
Innovation Policy(refer to Code of Conduct for ID&E Group 2-2 and 6-1)

Basic Policy on Corporate
Governance(refer to Code of Conduct for ID&E Group 1, 3, 5, and 8)(refer to Code of Conduct for ID&E Group 1, 3, 5)

GovernanceG

SincereBusiness
Execution(refer to Code of Conduct for ID&E Group 1, 3, 5)

Acting with Integrity
Policy(refer to Code of Conduct for ID&E Group 1, 3, 5)(refer to Code of Conduct for ID&E Group 1, 3, 5)

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Table of contents
Attachment 1: Sustainability Goals ............................................................................................................... 3
Attachment 2: Sustainability Commitments/Targets ..................................................................................... 4
Attachment 3: Action Guidelines for Stakeholder Engagement .................................................................... 7
Attachment 4: Action Guidelines for Promoting Supply Chain Management and CSR Procurement ........... 9
Attachment 5: Action Guidelines for Sustainability-Related Special Consideration Items ............................ 10
Attachment 6: Environmental Activity Policy ................................................................................................... 11
Attachment 7: Action Guidelines for Environmental Management .............................................................. 12
Attachment 8: Action Guidelines for Climate Change/Realizing a Decarbonized Society ............................ 14
Attachment 9: Action Guidelines for the Conservation of the Natural Environment and Biodiversity ..........16
Attachment 10: Action Guidelines for Realizing a Recycling Society .......................................................... 18
Attachment 11: Action Guidelines for the Conservation of Water Resources ............................................... 19
Attachment 12: Action Guidelines for Chemical Substance Management Activities .................................... 20
Attachment 13: Human Rights Basic Policy .................................................................................................. 22
Attachment 14: Action Guidelines for Human Rights .................................................................................. 23
Attachment 15: Diversity, Equity, and Inclusion Policy ............................................................................... 26
Attachment 16: Action Guidelines for Diversity, Equity, and Inclusion ........................................................ 27
Attachment 17: Human Resource Development Policy..................................................................................... 28
Attachment 18: Action Guidelines for Human Resource Development ........................................................ 29
Attachment 19: Internal Environmental Improvement and Occupational Health and Safety Policy ............. 31
Attachment 20: Action Guidelines for Internal Environmental Improvement and Occupational
Health and Safety.................................................................................................................. 32
Attachment 21: Quality Control Policy ............................................................................................................. 34
Attachment 22: Sustainability-related Innovation Policy .............................................................................. 35
Attachment 23: Acting with Integrity Policy .................................................................................................. 362

Attachment 1

ID&E Holdings Sustainability Goals(What we want to be in 2045)
For many years, the ID&E Holdings Group (ID&E Group) has been working on upgrading social capitaland resolving social issues in Japan and overseas that have a direct connection to the lives of people,
livelihoods, and happiness, in order to "Make the World a Better Place."
The world is now facing a historic turning point. There are many crises that are intertwined in a complex
manner, such as social fragmentation and disparities, frequent conflicts and terrorist attacks, climate change,
and the resulting intensified damage from extreme weather events and natural disasters, and this in turncreates new crises and leads to great uncertainty in the environments and societies that surround people's
lives and corporate activities.
Ever since its founding, the ID&E Group has been carrying out activities under the management
philosophy of "Act with integrity and contribute to society through technology and engineering." At thishistoric turning point, we have positioned “Sustainability” as the foundation of our management.
At this period of great uncertainty, our aim to become a "professional group for the creation of asustainable environment and society," that is selected more than ever before by the world, by mobilizing
all of our diverse technologies and making use of our Group's "integrated strength." In addition, we seek tocreate with our stakeholders a world where people and various living creatures live in harmony on the earth
together.

Established: 2024.05.15
Revised:[Update timing]: The Group's Sustainability Management Framework, which includes our sustainability goals, will be
updated as appropriate based on international trends and changes in social demand related to sustainability, and reviews,
etc., of the materiality of the ID&E Group.

Supplementary explanation:
Background of setting 2045 as our target year: At present, many countries and regions are aiming for 2050 as theirtarget year for achieving net zero, including decarbonization. In view of the fact that Nippon Koei, the main body of the
ID&E Group, will celebrate its 100th anniversary in 2046, the target year for achieving the ID&E Group's sustainability
goals has been set as 2045.

3

Attachment 2

Sustainability Commitments/Targets● We will fulfil our accountability for sustainability management pursued by the ID&E Group and become a trusted corporate group● By leveraging our collective strengths through co-creation, we will provide solutions that contribute to the realization of a sustainable and livable global environment● We will contribute to enhancing corporate value and developing a sustainable society by respecting the human rights of individuals involved in corporate activities and promoting human capital management● We will continue to engage in dialogue and collaboration with stakeholders, actively building positive relationships and utilizing them to improve corporate management
Item2030 Targets
Group Goals

2045 Targets
Group Goals

Relevance to Materiality

Carbon footprint reduction
Carbon footprint reduction- Reduce Scope 1 and 2 greenhouse gas-equivalent emissions from main ID&E Group -Reduce Scope 1, 2 and 3 greenhouse gas-equivalent emissions across the entire ID&E
companies (*1) to net zero by CO2 absorption and fixation, emission reduction, etc.,
Group (*2), including the supply chain, to net zero by carbon absorption and fixation,
including purchase of credits
emission reduction, etc. including purchase of credits(The ID&E Group defines achievement of the above target of virtually net-zero emissions (The ID&E Group defines achievement of the above target of virtually net-zero emissions
as “achieving carbon neutrality of the ID&E Group by 2030”)
as “achieving carbon neutrality of the ID&E Group by 2045”)
Climate change and decarbonization

Contributing to society by proactively providing solutions to climate change andContributing to society by actively providing solutions to climate change anddecarbonization issues based on mitigation and adaptation
decarbonization issues based on mitigation and adaptation- Contribute to CO2 emission reduction by expanding current businesses, such as- Contribute to CO2 emission reduction by accelerating initiatives such as promoting DX
promoting smart cities, supporting the introduction of renewable/new energies,(digital transformation), adopting clean technologies, supporting the formation of a
supporting forest conservation/regeneration, etc. (Reduction targets to be quantified at a recycling society, supporting nature positive initiatives, etc. (Reduction targets to be
future date)quantified at a future date)- Increase proposals for solving issues through the dual approach of mitigation- In anticipation of a scenario in which emission reductions do not make adequate
measures, such as promoting energy conservation and utilizing renewable/new
progress and climate change-induced disasters worsen, increase the development
energies, and adaptation measures including disaster reduction and prevention
and proposal of innovative solutions for disaster reduction and prevention- Increase proposals for services that contribute to the transition to a decarbonized-Establish solutions business based on the dual approach of mitigation measures andsociety through the use of carbon pricing mechanisms
adaptation measures, and promote transition of these to the main business area
In-house introduction and operation of environment-friendly energy infrastructure In-house introduction and operation of environment-friendly energy infrastructure- Introduce and provide a stable supply of energy-efficient renewable/new energy- Introduce and provide a stable supply of energy-efficient renewable/new energy
infrastructure equipment at main group companies (*1)
infrastructure equipment across the entire group (*2)

EnergyContributing to a decarbonized society by expanding energy business- Contribute to a decarbonized society through the expansion of renewable/new energy
business

Contributing to a decarbonized society by mainstreaming energy business- Further contribute to a decarbonized society through the establishment of
renewable/new energy business and transition to the main business area

Realizing a sustainable and livable global
environment
Building a world without fragmentation anddisparity

Realizing a sustainable and livable global
environment

Biodiversity impact assessment and risk measurement
Biodiversity impact assessment and risk measurement-Disclose information on diversity impact assessment and biodiversity risk prediction at - Disclose information on diversity impact assessment and biodiversity risk prediction
main ID&E Group companies (*1)
across the entire ID&E Group (*2)
Nature and biodiversity responseTechnology and service quality

Contributing to achievement of the Kunming-Montreal Global Biodiversity
Framework 2030 Mission- Contribute to achievement of the Kunming-Montreal Global Biodiversity Framework2030 Mission/23 global targets by increasing and promoting businesses and services
related to biodiversity conservation and creation at main ID&E Group companies (*1)

Contributing to achievement of the Kunming-Montreal Global Biodiversity
Framework 2050 Vision- Reduce the impact of the business activities of the entire ID&E Group (*2) on nature andbiodiversity, accelerate nature positive initiatives through public-private co-creation,and contribute to achievement of the Kunming-Montreal Global Biodiversity Framework
2050 Vision/4 long-term goals
Ensuring the quality of technologies and services from the standpoint of
Ensuring the quality of technologies and services from the standpoint of sustainable
sustainable development
development-Establish quality control mechanisms that take into account sustainability issues such as -Thoroughly and firmly establish quality control that takes into consideration
the global environment and occupational health and safety at main ID&E Groupsustainability issues, including the global environment, occupational health and safety, andcompanies (*1)
well-being across the entire ID&E Group (*2), and reflect this in the technologies andservices we provide.
Creation of corporate value through provision of innovation that transforms
Driven by our commitment to sustainability issues, establish a position as one of theefforts to address sustainability issues into drivers of corporate growth
world's leading consulting and engineering firms

4

Realizing a sustainable and livable global
environment

Pursuing and leveraging greater collective
strengths through co- creation

Attachment 2
Item

Human rights

2030 Targets
Group Goals

2045 Targets
Group Goals

Establishment and entrenchment of human rights due diligence- Identify human rights risks and violations, and implement remedial measures andinformation disclosure at main ID&E Group companies (*1)

Establishment and entrenchment of human rights due diligence across the entire
supply chain- Establish and entrench human rights due diligence not only across the entire ID&E
Group, but also across the entire supply chain, particularly at secondary business
partners

Establishment of a system to address human rights issues and monitoring system-Establish the necessary internal structures to address human rights issues, and establish Establishment of a system to address human rights issues and expansion ofa system to implement effective monitoring at main ID&E Group companies (*1)
monitoring systems- Establish the necessary internal structures to address human rights issues across theentire ID&E Group (*2), as well as mechanisms to implement effective monitoring

Promotion of health management measures- Establish a health monitoring and health education system with an emphasis on
disease prevention, and gradually expand support for health management to Group’sbusiness locations worldwide and business partners

Entrenchment of health management initiatives and deployment of measures using
digital technology- Establish a health monitoring and health education system with a focus on disease
prevention, and implement a PDCA cycle of health management at Group’s business
Creating an attractive work
locations worldwide and business partners. Additionally, implement measures toenvironment where diverse humanmaintain and improve health using advanced technologies such as AI in order toresources play an active role
extend healthy life expectancy.

Human capital

Establishment of a monitoring system for occupational accident response- Determine the number of occupational accidents at main ID&E Group
companies (*1), investigate the causes, implement safety measures, and disclose
the information.

Human resources development

Entrenchment of a monitoring system for occupational accident response-Implement a PDCA cycle to determine the number of occupational accidents across theentire ID&E Group (*2), investigate the causes, implement safety measures and disclose
the information.
Group-wide deployment of a human resources development system andprovision to external parties- Invest in the development of global human resources, management human resources
and DX human resources across the entire ID&E Group (*2) (To be quantified at afuture date)- Provide the ID&E Group’s knowledge and expertise gained through the establishment
and opening of a corporate university, that expands on the ID&E Global Academy toexternal parties

Active investment in the “ideal human resource image” (*3) sought by the ID&E
Group
- Invest in the development of global human resources, management human resources
and DX human resources at main ID&E Group companies (*1) (To be quantified at afuture date)- Establish and entrench a human resources development system through the ID&E

Global Academy (*4)
- Increase the number of appointees to the ID&E Global Academy from ID&E
Group’s business locations worldwide (To be quantified at a future date)

Diversity, equity and inclusion
promotion

Building a world without fragmentationand disparity
Creating an attractive work
environment where diverse humanresources play an active role

Expansion of group-wide deployment of well-being management- Implement health and welfare measures tailored to the specificcircumstances of each business location

Promotion of group-wide deployment of well-being management-Establish health and welfare measures at main ID&E Group companies (*1)

Occupational health and safety/Wellbeing management

Relevance to Materiality

Creating an attractive work
environment where diverse humanresources play an active role

Establishment of an implementation framework for promoting diversity,
equity and inclusion-Establish a diversity, equity and inclusion (DE&I) promotion contact point, alongwith an implementation framework, at main ID&E Group companies (*1)

Establishment of group-wide deployment and implementation of a diversity, equity
and inclusion promotion framework-Establish a diversity, equity and inclusion (DE&I) promotion contact point, along with
an implementation framework, across the entire ID&E Group (*2)
Creating an attractive work
environment where diverse human
Establishment of a monitoring system for diversity, equity and inclusion initiatives Deployment and implementation of a monitoring system for diversity, equity andresources play an active role
inclusion initiatives-Establish a verification and improvement cycle for diversity, equity and inclusion
measures at main ID&E Group companies (*1)
- Deploy and implement a verification and improvement cycle for DE&I measures acrossthe entire ID&E Group (*2)

*1: ID&E Holdings Co., Ltd. and group companies accounting for 70% or more of the total group revenue (As of the end of FY2023: Nippon Koei Co., Ltd., Nippon Koei Urban Space Co., Ltd., BDP Holdings Ltd. and Nippon Koei Energy Solutions Co., Ltd.)*2: All main consolidated group subsidiaries listed on ID&E Holdings official website*3: The ideal human resource image for global human resources, management human resources and DX human resources listed in the same target, as described in the Human Resources Development Action Guidelines*4: ID&E Global Academy refers to the platform for human resources development aimed at providing training and knowledge management inside and outside the ID&E Group.
Note: Targets will be reviewed as appropriate in light of the circumstances surrounding the Group.

5

Attachment 2【Attachment】
Sustainability Targets for Human Capital Development in Japan
Item

Occupational health andsafety/Well-being management

Human resources development

2030 Targets
Domestic Goals◆Continued recognition of all domestic companies (*2) as a CertifiedHealth and Productivity Management Outstanding Organization(White 500)
◆Implement advanced technologies such as AI (for hygiene environment
monitoring, etc.) to enhance workplace health and safety management
systems

2045 Targets
Domestic Goals◆Continued recognition of all domestic companies (*2) as a Certified Healthand Productivity Management Outstanding Organization (White 500)
◆Establish a system to monitor workplace safety conditions in realtime through the introduction and updating of advanced technologies
such as AI◆Gradually increase the number of holders of internally recommended
qualifications in all domestic companies (*2) (e.g. doctorate, master’s,
technical engineer, PMP, RCCM, etc.)◆Increase the number of holders of internally recommended qualifications inall domestic companies (*2) (e.g. doctorate, master’s, technical engineer,
PMP, RCCM, etc.)◆Quantify educational efforts by identifying the training costs perperson/month in all domestic companies (*2) and increase them asnecessary◆Increase education and training costs per person/month inall domestic companies

Relevance to Materiality

Creating an attractive work
environment where diverse humanresources play an active role

Creating an attractive work
environment where diverse humanresources play an active role

◆ In all domestic companies (*2)
◆In all main domestic companies (*1)

1. Ratio of women in managerial positions: 15% or higher
2. Ratio of foreigners in managerial positions: 1% or higher
3. Ratio of mid-career hires to managerial positions: successfully
Diversity, equity and inclusion(DE&I) promotion

maintained at 30%
In all domestic companies (*2)
4. Stable achievement of legally mandated employment rate for challenged
persons (persons with disabilities)
5. Male childcares leave acquisition rate: 85% or higher
6. Gradual reduction of the gender pay gap

1. Ratio of women in managerial positions: 30% or higher
2. Ratio of foreigners in managerial positions: 5% or higher
3. Ratio of mid-career hires to managerial positions: successfully
maintained at 30%
4. In addition to stable achievement of the legally mandated employment
rate for challenged persons (persons with disabilities), expansion of thescope of application to special subsidiary companies, and increase of thenumber of group companies and departments where challenged persons are
employed
5. Male childcares leave acquisition rate: 100%
6. Eradication of the gender pay gap

Creating an attractive work
environment where diverse humanresources play an active role

Note: Targets will be reviewed as appropriate in light of the circumstances surrounding the Group.
(*1) ID&E Holdings Co., Ltd. and main domestic companies in Japan (As of the end of FY2023: Nippon Koei Co., Ltd., Nippon Koei Urban Space Co., Ltd., Nippon Koei Energy Solutions Co., Ltd. and Nippon Koei Business Partners Co., Ltd.)(*2) All main domestic consolidated group subsidiaries listed on the official ID&E Holdings website

6

Attachment 3

ID&E Holdings
Action Guidelines for Stakeholder Engagement
The ID&E Holdings Group (the ID&E Group) will address the following matters in line with
our Sustainability Commitments and our Basic Sustainability Policy.

1. Emphasis on Dialogue and Collaboration with Stakeholders
We will work with stakeholders (customers, employees, shareholders, suppliers, local
residents, NGOs, governmental organizations, etc.) in an appropriate manner to identify andresolve social issues that need to be addressed, based on our understanding of current and future
expectations and demands towards the ID&E Group. We will also reaffirm that fostering
partnerships and networks among stakeholders will have a positive impact on our corporate
activities, and we will take proactive actions and strive for mutual understanding.

2. Identification of Stakeholders
The following relevant parties have been identified as stakeholders in light of their "degreeof influence on the organization," which denotes influence on an organization's decision-making,and the "degree of dependence on the organization," which indicates dependence on anorganization's business activities, products, and services, etc. In addition to these relevant parties,
the ID&E Group also identifies relevant parties that have legal, commercial, sales, and ethicalresponsibilities, as well as relevant parties who could become aware of new perceptions andopportunities, as stakeholders according to the "degree of influence and dependence."-

Customers
Shareholders and investors
Business Partners (*1)
Employees and their families
Government/Local Authorities/Industry Associations
Local Communities
Academic and Research Institutions
Beneficiaries (*2)(*1) Companies as well as individuals that are participating in or collaborating with related businesses of the Group.
(*2) People other than the relevant parties listed that directly or indirectly benefit from corporate activities and results.

3. Initiatives for Stakeholder-desired Engagement
We will continue to build relationships and communicate with stakeholders based on our
understanding of their standpoints, as well as their expectations and demands towards the ID&E
Group, as described in the preceding paragraph. We will also deepen the collaboration with eachstakeholder by understanding the type of engagement they desire and by utilizing a variety ofcommunication methods.

7

Attachment 3

4. Disclosure of Information on Relations with Stakeholders
We will regularly disclose information on relationships with stakeholders, while monitoring
the status of communications and making continuous improvements and revisions, in order toachieve the stakeholder engagement that the ID&E Group should aim for.

Established: 2024.05.15
Revised:8

Attachment 4

ID&E Holdings
Action Guidelines for Promoting Supply Chain Management and CSR Procurement
The ID&E Holdings Group (the ID&E Group) recognizes the importance of building fair andappropriate relationships with stakeholders engaged with the supply chain and procurement inaccordance with our Basic Sustainability Policy, and will work on the following listed matters.

1. Compliance with Laws, Regulations and Equivalent Social Norms, and Respect forInternational Norms
We will comply with laws and regulations related to our business, build sound business
relationships with our business partners, and proactively strive to correct inappropriate
transactions and business practices. In addition, we will also respect international norms related
to our business and strive to build transparent and sound business relationships in order toappropriately accomplish our responsibilities as a global company.

2. Consideration for the Global Environment
We will aim to work with our business partners to reduce our impact on the global
environment and to protect the environment by selecting globally environmentally friendly
suppliers and trying hard to give priority to procurement.

3. Respect for Human Rights and Consideration for Working Environments andWorkplace Safety
Based on the ID&E Group's Basic Policy on Human Rights and its Action Guidelines, we
respect human rights throughout the supply chain and promote procurement that takes into
consideration management of Health, Safety and Environment (HSE).

4. Strict Control of Information(1) Information assets acquired in the procurement process will be strictly managed basedon the ID&E Group Basic Policy on Information Security.
(2) We will make every effort to ensure information security and improve the reliability ofthe entire supply chain.
(3) Every officer and employee will strive to ensure the safety and reliability of information

assets and earn the trust of stakeholders.

5. Efforts to Promote CSR Procurement in the Entire Supply Chain
In cooperation with our business partners that constitute our supply chain, we will build aprocurement system that raises understanding of our Action Guidelines and promote
procurement based on Corporate Social Responsibility (CSR procurement) throughout our
supply chain.
Established: 2024.05.15
Revised:9

Attachment 5

ID&E Holdings
Action Guidelines for Sustainability-Related Special Consideration Items

currently considering an internal trial
plan

10

Attachment 6

ID&E Holdings Environmental Activity Policy
The ID&E Holdings Group (the ID&E Group) has set an Environmental Activity Policy withthe recognition that addressing global environmental issues is a core issue in the sustainability
management of the ID&E Group, as we aim to achieve both "contribution to the developmentof a sustainable society" and "creation of corporate values for the ID&E Group."

1. ID&E Group's Basic Stance on Environmental Issues
The ID&E Group will sincerely fulfill its accountability for the Group's environmental
management through compliance with environment-related laws and regulations, reduction of
the environmental impact with regard to corporate activities, improvement of the knowledge
and awareness of officers and employees needed for environmental consideration, and dialogue
and disclosure of information with stakeholders in relation to environmental issues.
Furthermore, we will utilize our experience, technologies, human resources, and networks thatover many years have contributed to the development of environment-related social capitalaround the world to take on the challenge of the development of businesses that are conduciveto the realization of a sustainable global environment even more actively than before withtechnology as our main pillar.

2. Priority Issues Concerning Environmental Activities
The ID&E Group has positioned the following six themes that are of great concern for society
as having a significant impact on the sustainable global environment as environmental issues tobe addressed with priority.
-

Environmental management
Climate change/realizing a decarbonized society
Natural environment/biodiversity preservation
Realization of a recycling society
Conservation of water resources
Management of chemical substances

Established: 2024.05.15
Revised:11

Attachment 7

ID&E Holdings Action Guidelines for Environmental Management
The ID&E Holdings Group (the ID&E Group), taking into account the Group’s
Environmental Activity Policy, has set its Environmental Management Action Guidelines as acommon guideline for the environmental activities of the ID&E Group from the point of viewof sustainability management.

1. Basic Recognition
With the awareness that we are a company that is globally active, we strive to develop andprovide technological services and products that are in harmony with society and nature, andcontribute to the conservation and betterment of a sustainable global environment while
deepening our partnerships with relevant countries, organizations, and the public with anunderstanding of international norms and the environment regulations of each country.

2. Linkage with Environmental Management Systems
Environmental management systems are a mechanism that has a high affinity with the specificimplementation of sustainability management in the environmental field, and therefore, we willbuild a mutually complementary relationship between sustainability management andenvironmental management systems and fulfill our accountability in relation to corporate
management and environmental conservation efforts.

3. Environmental and Social Considerations
When ID&E Group companies are involved in projects in Japan or overseas, we willproactively propose to our clients and business partners detailed consideration andenvironmental conservation measures in accordance with the local natural and social
environment, and aim to reduce the environmental impact of our projects.

4. Fostering Trusting Relationships with Stakeholders
The ID&E Group will come to a mutual understanding of environmental issues withstakeholders in relation to the Group’s environmental activities, disclose policies, action plans,
objectives, data, etc., in relation to efforts on these issues, and strive to build relationships oftrust with stakeholders.

5. Raising Environmental AwarenessWe will provide all officers and employees with opportunities for environmental training toraise their awareness. In addition, we will also proactively conduct environmental management
activities in our daily work and daily activities as a global member that is supporting the futureof the earth.

12

Attachment 7

6. Comprehensive Approach to Environmental Issues
Today's environmental issues have greatly expanded, such as climate change
countermeasures, biodiversity conservation, the formation of a recycling society, andconsideration for society and culture, and all of these are both multilayered and intertwined. The
ID&E Group understands that each of these environmental issues has a reciprocal impact, andthat measures have to be taken to ensure that efforts to resolve each issue have a synergy effectwith each other.
Established: 2024.05.15
Revised:13

Attachment 8

ID&E Holdings
Action Guidelines for Climate Change/Realizing a Decarbonized Society
Based on the Group’s Environmental Activity Policy, the ID&E Holding Group (ID&E Group)
will address the following listed matters.

1. Responding to the Recommendations of the TCFD (Task Force on Climate-Related
Financial Disclosures)
As a corporate group involved in the provision of technological services and business
operations connected to climate change / realizing a decarbonized society, the ID&E Groupsupports the TCFD Recommendations. This is an international framework that was established
for the purpose of accelerating action against climate change through corporate disclosure of
information on climate change. We will continue to appropriately disclose information basedon the four items of governance, strategy, risk management, and metrics and targets. Based on
our experience in disclosing information based on the TCFD Recommendations, we will
steadily prepare for dealing with new international frameworks and initiatives, such as thedisclosure standards of the International Sustainability Standards Board (ISSB).

2. Comprehensive Efforts for Climate Change/Realizing a Decarbonized Society(1)

Efforts of the ID&E Group towards decarbonization

The ID&E Group will sincerely fulfill its accountability in regards to climate change measuresin order to achieve the goals of the Paris Agreement adopted at the 21st Conference of Parties(COP21) to the United Nations Framework Convention on Climate Change (UNFCCC).
Specifically, we aim to reduce Scope 1 and 2 greenhouse gas-equivalent emissions from ourconsolidated subsidiaries, which exceed more than 70% of the ID&E Group's sales, to net zeroby 2030. This will be achieved through measures such as CO2 absorption and fixation, emission
reduction, etc., including purchase of credits.
(2)

Contributions of the ID&E Group toward realizing a decarbonized society

We will accelerate mitigation measures to absorb and fix greenhouse gas emissions and reducethe volume of emissions, and furthermore proactively work on adaptation measures to prepare
for the impact of climate change. In fields such as urban development, transportation, forest
conservation, renewable energy, and disaster reduction/prevention, we will bring together the
ID&E Group’s technologies that have been accumulated over many years with innovativetechnologies to provide solutions from both perspectives of mitigation and adaptation. We will
also contribute to accelerating the transition to a decarbonized society through the effective
operation of the carbon pricing mechanisms.

14

Attachment 8

3. Comprehensive Efforts for Biodiversity, Water Resource Conservation and Resource
Recycling
Taking into consideration that appropriate responses to climate change will lead to solutions
for various environmental issues such as biodiversity, the conservation of water resources,
resource recycling, etc., we will comprehensively make efforts on all of these issues with climatechange measures set at the core.

4. Climate Change Measures that Take into Account the Entire Supply Chain
Considering the importance of reducing greenhouse gas emissions throughout the entire
supply chain, we will deepen dialogue with relevant stakeholders and strive against climatechange by sharing our goals.

Established: 2024.05.15
Revised:15

Attachment 9

ID&E Holdings
Action Guidelines for the Conservation of the Natural Environment and Biodiversity
Based on the Group’s Environmental Activity Policy, the ID&E Holding Group (ID&E Group)
will address the following listed matters. As a first step, we aim to contribute to the realizationof a "nature- positive" society, while keeping in mind the Kunming-Montreal Global
Biodiversity Framework 2030 Mission, which is a global goal to be achieved by 2030.
1. Response to the Recommendations of the TNFD (Task Force on Nature-Related
Financial Disclosures)
As a corporate group that has provided technical services related to the natural environmentand biodiversity both domestically and internationally, the ID&E Group supports the TNFD
recommendations. This is an international framework for promoting the achievement of a"nature- positive" society through the corporate disclosure of information concerning the naturalenvironment and biodiversity. We will identify areas that can be easily impacted by the
corporate activities of the ID&E Group, and after clarifying their reliance on nature, impacts,
and priority areas, we will conduct risk and opportunity assessments, and appropriately disclose
information.

2. Promoting the Conservation, Regeneration and Restoration of the Natural
Environment/Biodiversity
In the businesses in which the ID&E Group is involved in Japan and overseas, we will strive
to minimize the negative impact of our business activities on the natural environment andbiodiversity to enable the diverse blessings of nature to be left to future generations and to beenjoyed for a long time. In addition, we will contribute to the conservation of the naturalenvironment and biodiversity through proactive involvement in businesses and research that
directly contribute to the conservation of the diversity of species.

3. Promoting the Regeneration and Restoration of the Natural Environment/Biodiversity
In addition to the conservation activities set forth in the preceding paragraph, the ID&E Groupwill actively engage in activities to restore a healthy natural environment and ecosystem, while
utilizing the technologies it has cultivated over many years. We will propose the provision ofsocial infrastructure in harmony with nature so that the diverse functions that nature is endowed
with, including "self-sustaining recovery capabilities," can be fully utilized. We will contributeto the creation of a sustainable and resilient environment and society while pursuing synergies
between the restoration of the natural environment and biodiversity and the well-being of society
as a whole.

16

Attachment 9

4. Comprehensive Efforts Toward Climate Change, Water Resource Conservation andResource Recycling
With the recognition that the conservation and restoration of the natural environment as awhole will have a reciprocal impact on issues related to climate change, water resource
conservation, and resource recycling, the Group will comprehensively work on these issues.

5. Understanding and Addressing Dependence and Impact on Biodiversity with
Consideration for the Entire Supply Chain
With the recognition that biodiversity issues are issues that affect the entire supply chain, we
will understand their dependence and impact on biodiversity, and make efforts together withstakeholders on biodiversity preservation and restoration.

Established: 2024.05.15
Revised:17

Attachment 10

ID&E Holdings Action Guidelines for Realizing a Recycling Society
Based on the Group’s Environmental Activity Policy, the ID&E Holding Group (ID&E
Group) will address the following listed matters.

1. Promotion of the Circular Economy
As a corporate group that has provided technical services related to waste management both
domestically and internationally, the ID&E Group will strive to reduce waste generated from its
own corporate activities, promote maximum reuse and recycling of limited resources, andfaithfully fulfill its accountability. In addition, the ID&E Group will aim to reduce the amountof final disposal (zero emissions) by not producing waste and pursuing more efficient use ofresources and energy with less environmental burden.

2. Contributing to Proper Management of Waste and Reducing the Amount of Waste to
be Disposed
In addition to providing technical services related to waste management, the ID&E Groupwill also make every possible effort to reduce waste generated from businesses in which it isinvolved across the world, thereby contributing to the formation of a sustainable, recyclingoriented society in Japan and abroad. Our efforts will not just be in regard to recycling waste but
will also be on reducing the volume of waste through energy recovery.

3. Comprehensive Efforts for Climate Change, Biodiversity and Water Resource
Conservation
We believe that working toward sustainable resource use and shifting to a circular economy
will lead to resolve various issues including climate change, biodiversity, and water
resources, and we will comprehensively address all of these issues.

4. Cooperation and Collaboration with External Stakeholders
Through the ID&E Group's overall business activities, first, we will strive to understand theflow of waste disposal in the entire supply chain, and will work together with each stakeholder
based on an understanding of their role in waste management.

5. Raising the Awareness of Each Officer and Employee
We will promote not only reducing waste, reuse, and recycling, but also an active posture of
avoiding waste generation, and encourage all executives and employees to think and act
independently toward the realization of a recycling society.
Established: 2024.05.15
Revised:18

Attachment 11

ID&E Holdings Action Guidelines for the Conservation of Water Resources
Based on the Group’s Environmental Activity Policy, the ID&E Holding Group (ID&E
Group) will address the following listed matters.
1. Efforts to Conserve Water Resources and Reduce Water Use
As a corporate group that has been engaged in businesses related to water resources in Japanand abroad for many years, the ID&E Group will sincerely strive in activities to ensuresustainable water supplies for future generations and faithfully fulfill its accountability. In
addition to our Group’s business locations, such as ID&E Group’ offices and research facilities,
we will promote the reduction of water consumption in the businesses we are involved in bothin Japan and overseas. In addition to fostering water conservation awareness in each and every
employee, we will also work on efficient use of water by utilizing the ID&E Group's
technologies and R&D results.

2. Sustainable Use of Water Resources
When implementing domestic and overseas businesses related to the use of water resourcesand other businesses that require consideration for water resources, the Group will protect thewater environment and strive toward the sustainable use of water resources by investigating,identifying and assessing regions and locations with high water stress.

3. Initiatives for Wastewater Management and Water Pollution Prevention
The ID&E Group will comply with all laws and regulations governing wastewater management
and water pollution in its business activities, and will take appropriate measures to treat
wastewater and take precautions against leakage to prevent contamination of local water bodies
and groundwater.

4. Dialogue and Collaboration with Stakeholders
We will deepen dialogue and collaboration with stakeholders across the entire supply chain
and contribute to water resource conservation activities in order to build a sound water andmaterial cycle system.
Established: 2024.05.15
Revised:19

Attachment 12

ID&E Holdings Action Guidelines for Chemical Substance Management Activities
Based on the Group’s Environmental Activity Policy, the ID&E Holding Group (ID&E
Group) will address the following matters.

1. Thorough Implementation of Proper Management of Chemical Substances
The ID&E Group will ensure that its places of business, factories, and researchfacilities that handle chemical substances strictly comply with relevant laws andregulations on occupational health and safety and other relevant laws and regulations
governing the handling of chemical substances, while thoroughly managing each stageof handling as described in (1) to (4) below, and fulfilling accountability in good faith. If
an ISO14001 certification for environmental management system has been awarded, we
will appropriately manage chemical substances by screening chemical substance risks
while confirming the impact on the environment.
(1) Research, Study and Development
In regard to chemical substances used in chemical analysis, etc., we will work to reduce
their use and emission, while employing new technologies that comply with therequirements of official methods in our analysis methods.
(2) Procurement
When procuring raw materials and parts that contain chemical substances that must be
controlled under laws and regulations, we will obtain safety information on suchchemical substances from suppliers and carry out appropriate verification. In addition, we
will proactively collaborate on the safety of persons involved in chemical substances
when they are being procured and to prevent adverse effects on local environments andcommunities during procurement.
(3) Manufacturing and Use
We will carry out occupational health and safety risk assessments and environmental
assessments for raw materials that contain chemical substances that must be controlled
under laws and regulations, and strive to maintain a safe and secure working environment
for employees. In addition, facilities that handle chemical substances containing toxic
substances, will comply with structural standards based on laws and regulations related
to occupational health and safety and water pollution, carry out regular inspections,
preemptively prevent fires, explosions, and leaks, etc., caused by chemical substancesfrom facilities, and strive to ensure the safety of the global environment and local
communities.
(4) Disposal
We will fulfill our responsibilities as a manufacturer and user of chemical substances byworking to recycle waste containing chemical substances at each business location andby sharing necessary information on the nature and condition of the waste with ourindustrial waste contractors.
20

Attachment 12

2. Consideration for the Natural Environment and Human HealthWith regard to chemical substances that are of concern for their highly hazardous
effects on ecosystems and human health, we will communicate necessary information for
fulfilling our responsibilities as a member of the value chain, and give all due
consideration to minimize adverse effects on the environment and the health of all
stakeholders.

Established: 2024.05.15
Revised:21

Attachment 13

ID&E Holdings Human Rights Basic Policy
The ID&E Holdings Group (ID&E Group) recognizes that respecting human rights is
a corporate social responsibility and has established our approach in this Human Rights
Basic Policy and is committed to complying with the Policy.

1. Endorsement of relevant principles and declarations
The ID&E Group endorses the principles of the United Nations Global Compact, theUnited Nations Guiding Principles on Business and Human Rights, and the Japanese
Government’s Guidelines on Respecting Human Rights in Responsible Supply Chains.
The ID&E Group respects human rights in all aspects of our corporate activities, andcontributes to the realization of a sustainable society.
When respecting human rights, we strive to grasp the overall picture of human rightsthat companies should respect by referring to major international standards andframeworks, including principles and declarations on human rights, in addition to thelegislation of the countries in which the ID&E Group operates.

2. Persons whose human rights are to be respected
The ID&E Group respects the human rights of all people involved in our business,
including all of our own officers and employees, as well as the officers and employees ofour business partners, and our customers, consumers, and the local residents in the regions
where our business activities take place.

3. Action Guidelines for Respecting Human Rights
The ID&E Group has established the following initiatives as the Human Rights Basic
Policy and promotes corporate activities in line with these Guidelines.
1) Grasping the overall picture of human rights
2) Important matters concerning respect for human rights in corporate activities
3) Developing an implementation system for respecting human rights
4) Conducting human rights due diligence5) Developing remedial measures

4. Scope of application and expectations of business partners
In principle, this Policy applies to all officers and employees of the ID&E Group. We
also expect all ID&E Group business partners to understand and endorse this Policy.

Established: 2024.05.15
Revised:22

Attachment 14

ID&E Holdings Action Guidelines for Human Rights
The ID&E Holdings Group (ID&E Group) will work on the following matters inaccordance with our Human Rights Basic Policy.

1. Grasping the overall picture of human rights
To grasp the overall picture of human rights that companies should respect, we willrefer to the following international standards and frameworks, and will strive to keep up
with the latest discussions on business and human rights in Japan and abroad.
-

The International Bill of Human Rights, including the Universal Declaration of
Human Rights-

The ILO Declaration on Fundamental Principles and Rights at Work-

The Children’s Rights and Business Principles-

The Convention on the Elimination of All Forms of Discrimination against Women-

The OECD Guidelines for Multinational Enterprises-

The Framework Principles on Human Rights and the Environment (United Nations
General Assembly Resolution)-

The United Nations Declaration on the Rights of Indigenous Peoples-

The Convention concerning Indigenous and Tribal Peoples in Independent
Countries (ILO Convention No. 169)-

The Principle of Free, Prior and Informed Consent (FPIC)

2. Important matters concerning respect for human rights in corporate activities
We will respect human rights in the ID&E Group’s corporate activities by focusing on
the following issues.
(1) Discrimination
We will prevent practices that have the effect of, directly or indirectly, placing
certain individuals in a position of subordination or disadvantage on the grounds ofattributes or type of employment (regular/non-regular) that have no bearing on the job
to be performed, including race, ethnicity, gender, language, religion, political andother opinions, nationality or social origin, property, birth, or other status (sexual
orientation, health, and disability).
(2) Harassment
We will prevent the working environment of workers being damaged as a result ofillegal or unjust acts, such as workplace harassment, sexual harassment,maternity/paternity harassment, and care harassment.

23

Attachment 14(3) Forced labor and child labor
We will prevent forced labor and child labor. Forced labor means the violation of thefundamental human right to work of one’s own free will and to choose one’s own work
freely due to being forced to work under the threat of punishment and engaging in work
one has not voluntarily offered to undertake, while child labor means work by children
below the minimum age for employment as defined by law.
(4) Working hours and wages
We will implement appropriate human resource and labor management in light oflabor-related legislation, labor contracts, and work rules to ensure that no excessive or
unreasonable hours are worked and that wages are not insufficient or unpaid.
(5) Formation of and participation in labor unions
We will respect the right of workers to form labor unions based on their will and theright to choose whether to participate in such a union.
(6) Health and safety of officers and employees
We will ensure a safe and healthy workplace environment through appropriate
foresight of the risk of work-related accidents, injuries, and illnesses and measures toaddress such risks.
(7) Freedom of expression and privacy
We will respect the freedom of expression of not only employees but also customers,
suppliers, consumers, and other external stakeholders, and prevent infringements on
their privacy, including personal information.
(8) Local communities
We will prevent violations of all human rights of indigenous peoples and local
residents in the areas in which we operate, and prevent activities that deprive local
residents of their right to enjoy a good environment and to seek the preservation of ahealthy and comfortable environment by destructing the environment in the course ofbusiness activities or causing air, soil, and water pollution.
(9) Environment and climate change
We will prevent activities that promote human rights abuses by funding projects thatclearly accelerate environmental destruction and global warming.
(10) Human rights in the supply chain
We will appropriately consider and respond to human rights violations that may occur
throughout the supply chain of corporate activities.

24

Attachment 14

3. Development of an implementation system for respecting human rights
We will establish a system necessary to comply with the Basic Policy on Human Rights
and the Basic Action Guidelines for Human Rights in cooperation with the ID&E Group’s
Sustainability Promotion Council and other relevant important ID&E Group meetingbodies and group companies to fulfill our responsibility to respect human rights.

4. Conducting human rights due diligence
We will conduct human rights due diligence to prevent and mitigate negative impacts onhuman rights from corporate activities. We will establish a due diligence process (humanrights impact assessments, preventive and corrective actions, monitoring, and external
disclosure) and implement the process on an ongoing basis.

5. Development of remedial measures
The ID&E Group will establish a grievance mechanism to address the negative impacts
caused by human rights violations.

Established: 2024.05.15
Revised:25

Attachment 15

ID&E Holdings Diversity, Equity, and Inclusion Policy
The ID&E Holdings Group (ID&E Group) recognizes the importance of the value of
diversity as we grow into a company that is always one step ahead of the times and is
flexible and resilient to change. We promote Diversity (respect for diversity), Equity(providing fair and equitable opportunities for diverse human resources), and Inclusion(fostering a culture that embraces diversity).

1. Respect for diversity
The ID&E Group, aiming to be a world-class consulting and engineering company,
respects diversity in terms of gender, age, race, nationality, disabilities, sexual orientation,
religion and beliefs, and values, as well as career and work styles, in order to come up withnew ideas and values from a broad perspective.

2. Acceptance of diversity
We will work to create an inclusive organizational structure and culture that embraces
diversity so that individuals with diverse personalities can coexist within the organization,
deepen mutual understanding, and work together in a lively and productive manner.

3. Providing fair and equitable opportunities
When promoting this Policy, in addition to respecting and accepting diversity, we will
make an effort to give reasonable consideration and develop necessary systems so that all
workers can fully demonstrate their abilities while maintaining their individuality underfair and equitable opportunities.

Established: 2024.05.15
Revised26

Attachment 16

ID&E Holdings Action Guidelines for Diversity, Equity, and Inclusion

The ID&E Holdings Group (ID&E Group) will work on the following matters inaccordance with our Diversity, Equity, and Inclusion Policy (the “Policy”).

1. Recruitment and promotion of diverse human resources
We recognize that diversity is a key management issue for the sustainable and robust
growth and development of the ID&E Group and will actively promote the recruitment
and promotion of diverse human resources.

2. Fostering a workplace culture that embraces diversity
We will provide educational and training opportunities related to diversity in order tobecome an organization that mutually recognizes the various personalities exemplified in
the Policy as members of the organization, and that accepts and takes into considerationeach individual’s situation and characteristics.

3. Providing fair and equitable opportunities to diverse human resources
We will strive to provide education and training opportunities that respect individuality,
offer diverse career plans, establish systems that enable flexible work styles, and develop
fair and equitable promotion and pay raise systems so that our diverse human resources
can fully demonstrate their abilities.

4. Developing and monitoring diversity, equity, and inclusion action plans
We will formulate and implement action plans, monitor and evaluate the status of suchplans, and disclose the results in order to promote the above stated initiatives in acontinuous and transparent manner.

Established: 2024.05.15
Revised:27

Attachment 17

ID&E Holdings Human Resource Development Policy
The ID&E Holdings Group (ID&E Group) has established this Human Resource
Development Policy based on the recognition that human resources are our greatest
management asset and the source of value creation. We will promote human resource
development with the following in mind, so that each employee is fully aware of his or
her role as a human resource with outstanding expertise and high ethical standards and canwork with a sense of growth and fulfillment.

1. Human resource development that encourages co-creation of business and isclosely aligned with management strategy
We will promote participatory human resource development by encouraging businessco-creation and providing an education and training platform that is closely linked to ourmanagement strategy in order to contribute to solving social issues that are becoming more
complex and diverse with the times and to create sustainable corporate value for the ID&E
Group.

2. Fair and appropriate evaluations and feedback to encourage growth
We will develop human resources by accurately grasping the abilities of each employee,
conducting fair and appropriate evaluations in order to assign the right person to the rightjob, providing feedback to encourage growth, and realizing appropriate compensation.

3. Expansion of human resource exchange programs
We will expand human resource exchange programs not only within the Group but alsowith other companies, universities, research institutions, and government agencies beyond
the Group’s framework in order to further enhance the value of the ID&E Group’s humanresources as a whole, aiming to become a world-class consulting and engineering firm.

4. Emphasis on diversity
We will develop educational opportunities and programs that promote the success ofdiverse human resources coupled with the ID&E Group’s Diversity, Equity, and Inclusion
Policy.

Established: 2024.05.15
Revised:28

Attachment 18

ID&E Holdings Action Guidelines for Human Resource Development
Based on the Group’s Human Resource Development Policy, the ID&E Holding Group(ID&E Group) will address the following matters.
1. The Ideal Human Resource Image Sought by the ID&E Group Through Training(1) Human resources with brilliant expertise and high ethical standards"Human resources with outstanding expertise and high ethical standards" set forth in the
Human Resources Development Policy refers to human resources who are able to build
long-term trusting relationships with all stakeholders, including customers, by working
hard on self- improvement with the aim of leveling up abilities in these specialized fields,
directly facing work with a public spirit and a high awareness of work professionalism, andsteadily producing results.
(2) Human resource image closely linked to our corporate management strategy

We will develop global human resources, DX human resources and management humanresources as human resources closely linked to our corporate management strategies.
Global human resources refer to human resources who can contribute to global society bydemonstrating their expertise while respecting local culture and sense of values in order tocontinuously improve corporate value. DX human resources refer to human resources that
support business innovation, growth and development by making full use of digitaltechnologies. Management human resources refer to ① those who are responsible fororganizational management of ID&E and its main companies, and ② those who areresponsible for corporate management, including the growth strategies of Group
Companies.

2. Providing Training Opportunities to Support Human Resource Development(1) Building an Education and Training Platform

We will build an education and training platform that enables all employees toautonomously polish and develop their skills and expertise. We will encourage individualautonomous learning by providing training programs that meet learning needs.
(2) Implementation of Training for Organization Strengthening

We will strengthen organizational functions by sharing the direction the organization isheading and fostering a sense of unity through periodic training for observance of the
management philosophy, code of conduct, and compliance, as well as for learning the roles
and skills required at each level of the organization.
(3) Providing Opportunities for Supporting the Autonomous Growth of Individuals

We will implement career training programs to support employees' autonomous careerdevelopment and skill development programs to develop individual skills. To promote
opportunities for employees to play an active role both inside and outside the company, we
will establish an incentive system for acquiring qualifications and for submitting papers andlectures.
29

Attachment 18

3. Visualization of Role Models and Assessment Implementation for Encouraging the
Growth of Each Individual
We will promote the visualization of employees' abilities through the building of a talentmanagement system, etc., to make it easier for staff to learn from the skills and experienceof human resources who are role models. In addition, we will strive for fair and impartial
assessments and treatment so that every single employee, regardless of their nationality,
gender, age, employment status, etc., is enabled to accurately understand the progress of
their own growth and enhance their ambition for further growth.

4. Strengthening Collaboration with Stakeholders through Proactive External Activities
The ID&E Group will strive to develop human resources through external activities suchas academic and all association activities, lectures, study abroad, and CSR activities, etc.,
as it is necessary to carry out business while building various relationships with diverse
stakeholders. We will expand human networks and range of knowledge and culture that
can’t be acquired just from carrying out business, will also engage in external
collaborations that can be a source of open innovation, and strive to co-create beneficial
knowledge for the realization of a sustainable society.

5. Information Disclosure Concerning the Status of Human Resource Development
Efforts
We will disclose information, including performance data, etc., on our efforts to develop
human resources, which is our Group's greatest management resource, while considering
the relevant laws and regulations, social norms, and working environments of each country.
In addition, we will set targets and metrics, continuously check the status of our efforts,
and regularly review them.

Established: 2024.05.15
Revised:30

Attachment 19

ID&E Holdings Internal Environmental Improvement and Occupational
Health and Safety Policy
The ID&E Holdings Group (ID&E Group) recognizes that the development of acomfortable working environment is an important issue for the enhancement of oursustainable corporate value, and has established this Internal Environmental Improvement
and Occupational Health and Safety Policy to address the following issues.

1. Improve the well-being of all ID&E Group employees
Under the ID&E Group Health Declaration, we will strive to maintain and promote thephysical and mental health of ID&E Group officers and employees and their families,
create a healthy workplace environment, and improve the well-being of all those who workfor us.

2. Consideration for stakeholders in the value chain
We will comply with laws, regulations, and internal rules, and give consideration to thehealth and safety of stakeholders in the ID&E Group’s value chain.

3. Realization of a virtuous cycle of work style reforms and productivity improvements
We aim to manage in such a way that officers and employees feel a sense of job
satisfaction and happiness by realizing a virtuous cycle of work style reforms andproductivity improvements in order to achieve a healthy, safe, and comfortable work
environment.

4. Promoting the ID&E Group’s health management initiatives throughout
the world
We will contribute to the realization of a sustainable society by promoting the ID&E
Group’s health management initiatives throughout the world.
Established: 2024.05.15
Revised31

Attachment 20

ID&E Holdings Action Guidelines for Internal Environmental Improvement andOccupational Health and Safety

The ID&E Holdings Group (ID&E Group) will work on the following issues inaccordance with the Internal Environmental Improvement and Occupational Health and
Safety.

1. Promote the physical and mental health of officers, employees, and their families
Looking at the ID&E Group as a whole, we will promote health management in orderto promote the physical and mental health of our officers, employees, and their families.
Specifically, we will focus on disease prevention and the prevention of serious illness withhealth checkups as the main focus, and create a system to detect various physical andmental health risks at an early stage and promptly treat and improve them. In addition, we
will strive to promote health management further and improve its quality by improving
health-related measures through follow-ups after health checkups and analysis of healthcheckup data.

2. Consideration for the health and safety of stakeholders in the value chain
While complying with laws related to occupational health and safety and internal rules,
we will give consideration to the health and safety of workers in all aspects of our corporate
activities and promote our health management initiatives throughout the value chain. We
will establish an occupational health and safety management system aiming to prevent
occupational accidents, injuries, and illnesses, and eliminate work-related accidents.

3. Work-life balance and work-life synergy
We will promote work style reforms that allow each employee to choose and realize avariety of lifestyles while working with a sense of fulfillment and satisfaction. We will
improve the quality of labor by pursuing further efficiency and proper allocation of workin order to eliminate overwork. We will also aim to realize a work-life balance thatemphasizes harmony between work and life and to realize a workplace environment thatcreates work-life synergy in which work and life mutually enhance each other’s quality.

4. Improve and expand workplace environment infrastructure
We will pursue productivity improvements with an emphasis on improving the quality oflabor, and provide workplaces tailored to the nature of the work. We will accelerate in-house
DX and promote the expansion of workplace environment infrastructure to improve
operational efficiency.

32

Attachment 20

5. Foster awareness of health maintenance and promotion and health and safety
management
We will foster health awareness by providing online health seminars, hygiene education,and physical and mental health care training through management training, etc. We will also
foster safety awareness among officers and employees by checking and monitoring the stateof implementation of safety measures and by implementing a PDCA cycle to eradicate
occupational accidents.

Established: 2024.05.15
Revised:33

Attachment 21

ID&E Holdings Quality Control Policy
The ID&E Holdings Group (ID&E Group) recognizes the importance of quality control
in sustainability management and has established this Quality Control Policy.

1. Understanding and meeting needs for sustainability-oriented quality control
We will constantly monitor social needs and the latest developments in international
discussions regarding sustainability management and quality control, and will strive toimprove the technical capabilities and management systems necessary to meet these needs
and keep up with these developments.

2. Dialogue with stakeholders on quality policy
We will constantly pursue the provision of technical services and products that takesustainability into consideration, and will continue to engage in dialogue with stakeholders,
including customers, regarding the state of our Quality Control Policy at all stages of ourbusiness activities.

3. Provision of quality value that contributes to the realization of a sustainable society
The ID&E Group seeks to provide quality value that exceeds stakeholder expectations
based on sincerity and technology. The entire Group will continue to use innovation to
explore creative sustainability.

Established: 2024.05.15
Revised:34

Attachment 22

ID&E Holdings Sustainability-related Innovation Policy
The ID&E Holdings Group (ID&E Group) recognizes that innovation is indispensablefor the realization of a sustainable society and has set a Sustainability-related Innovation
Policy.

1. Solving Sustainability-Related Issues through Innovation (Innovative Value
Creation)
We recognize that innovation (innovative value creation) plays an important role forconverting efforts toward sustainability-related issues into profit generating opportunities
rather than costs in order to achieve compatibility in sustainable environmental and social
development and economic growth. As such, the Group will make efforts to create afoundation for promoting innovation related to sustainability issues.

2. Promoting Innovation Through the Ideas from Diverse Human Resources andCo- creation Activities
We recognize that it is indispensable to have a keen sensitivity to ascertain the true natureof issues and to have a free point of view and ideas that are not bound by preconceived
notions, in order to promote sustainability-related innovation. The ID&E Group will
provide opportunities for diverse human resources to take on the challenge of innovativevalue creation through co-creation, not only among ID&E Group Companies but also withexternal resources.

3. Anticipating Social Issues
The ID&E Group, while deepening collaboration and co-creation with all stakeholders,will strive to quickly uncover social issues that are becoming more complex and advanced
than ever before and propose and provide innovative services and products through thecreation of new ideas and technologies as a "future issue-solving company".

Established: 2024.05.15
Revised:35

Attachment 23

ID&E Holdings Acting with Integrity Policy
The ID&E Holdings Group (the ID&E Group) recognizes the importance of acting withintegrity to create sustainable corporate value and has set Acting with Integrity Policy.

1. Earning the Trust of Stakeholders that Support the ID&E Group
With the recognition that trusting relationships with stakeholders are the foundation ofsustainability management, we will conduct sincere and highly transparent corporate
activities.

2. Pursuing "Integrity" as ID&E Group Officers and Employees
All officers and employees of the ID&E Group will revert to our corporate management
philosophy of “acting with integrity" and have a three-pronged awareness: (1) a sense of
purpose on what they think is correct, (2) a sense of impending crisis that the current stateis still inadequate when compared to the desired state, and (3) a sense of ownership on
what they think they are stakeholders in. We will never betray the expectations of society,and each and every one of our officers and employees will act with sincerity and integrity.
Established: 2024.05.15
Revised:36