Establishment: October 2013
Revision: November 2023

CATALER GROUP Sustainability Guidelines
We (CATALER CORPORATION and its subsidiaries), as a global company, will take theinitiative in contributing to the harmonious and sustainable development of society and theearth through all of our business activities in each country and region, based on our"Management Philosophy". For the sake of sustainable development, we will conduct ourmanagement with the focus on all stakeholders as described below, and strive to maintainand develop sound relationships with stakeholders through open and fair communication.
We hope that our business partners would support the purpose of this policy and act
accordingly.
(Compliance)■We will comply with domestic, overseas, and international laws/regulations/rules as wellas the spirit of them, and endeavor to conduct our business activities in an honest, sound,and fair manner with high ethical standards, while respecting the culture, customs, andhistory of each country and region.
■We will not engage in any violation of laws and regulations relating to competition laws,
bribery control laws, export control laws, intellectual property protection laws, data protection
laws including personal information, or any other related laws/regulations.
(Respect for Human Rights)
Based on international norms, such as the Universal Declaration of Human Rights and theUNITED NATIONS GUIDING PRINCIPLES ON BUSINESS AND HUMAN RIGHTS, we will
respect the human rights of all people involved in our business activities, and will not engage
in any form of forced labor, child labor, or any other labor that infringes on human rights or
any other similar conduct.
We will also strive to ensure that our business activities do not take part in any human rights
violations, including conflict mineral issues that may cause human rights problems.
(Thorough Risk Management)
We will always be aware of risks in preparation for terrorism, cyber-attacks, natural disasters,
and other diversified risks that may threaten the lives of citizens and corporate activities, andwill thoroughly manage risks from the perspectives of both minimizing damage and ensuringbusiness continuity.
(Relationship With Each Stakeholder)<Customers>
Based on our belief that "customers come first," we will develop and provide innovative, safe,and outstanding high-quality products and services that meet diverse expectations of ourcustomers to enrich the lives of people around the world.
<Employees>■We respect our employees and support their individual growth based on the belief that "thesuccess of our business activities is only achieved through excellent teamwork as well as
creativity of each and every one of our employees.”■We will provide equal employment opportunities and strive to ensure diversity and unity
among our employees.
We will also strive to enhance the abilities of our employees and realize workstyles thatenable diverse human resources to play active roles. We will provide working conditions andopportunities without discrimination based on gender, age, nationality, disability, sexual
orientation, or any other factor in all aspects of employment.
■We will comply with the laws and regulations of each country and region concerning basic
working conditions, such as working hours, holidays, and wages, and will work to maintainand improve a comfortable working environment that takes health and safety into
consideration.
■We will build and share the values of "mutual trust and mutual responsibility" throughsincere dialogues and consultations with our employees. We will work together to ensure
mutual prosperity for both employees and the company.
■We recognize the right of our employees to associate or not associate freely in accordancewith the laws and regulations of the countries in which we promote our business activities.
<Business Partners>■We respect our business partners and strive to achieve co-existence and co-prosperity
based on mutual trust from a long-term perspective.
■When deciding on business partners, we open our doors to all candidates, regardless ofthe nationality or size, and make decisions based on their overall strengths.
■We are committed to open, fair, free and appropriate trade, and to responsible procurement
practices to ensure that this policy is implemented not only within the CATALER Group but

also throughout our supply chain without fail.
<Shareholders>■We aim to enhance our corporate values through long-term and stable growth for thebenefit of our shareholders.
■We will make timely and appropriate disclosure of business and financial conditions andresults, as well as non-financial information, to our shareholders.
<Local and Global Communities>
・Environment
We will strive to protect the environment through all of our corporate activities, develop anddisseminate technologies that balance the environment and the economy, and work with awide range of stakeholders in society to achieve growth in harmony with the environment
through activities, such as prevention of global warming and preservation of biodiversity.
・Society■We will respect the culture, customs, history, and laws/regulations of each country andpractice management “with respect for humanity.”■We will constantly pursue superior technologies that are safe and clean and meet theneeds of society in order to realize sustainable mobility demanded by society.
・Participation in society and contribution to its development
We aim to coexist in harmony with society and contribute to the growth of communities anddevelopment of affluent society through participation, either independently or in cooperation
with partners, in all regions where we conduct business activities.
(Role of Top Management)
Top management will take the initiative in establishing effective governance to realize thespirit of this policy, and will ensure that all group companies are fully aware of the policy.
In the event that a violation of this policy occurs, top management will take the initiative inresolving the problem, investigating the cause, and preventing recurrence, and will fulfill its
responsibilities.
Masashi Ishida
President and CEO
CATALER CORPORATION