CATALER CORPORATION Human Rights Guidelines
We, CATALER CORPORATION (hereinafter referred to as "we" or "us"), support the UNITED
NATIONS GUIDING PRINCIPLES ON BUSINESS AND HUMAN RIGHTS (hereinafterreferred to as the "UN Guiding Principles") and are committed to respecting human rights inaccordance with these principles. Based on our management philosophy of "Keep strict
observance of, and respect for, the language and spirit of all foreign and domestic laws andregulations, and engage in fair and open business practices," we promote our businessactivities with the aim of being the best company in town, which is loved and relied upon by
local residents, in each country and region where we conduct our business. The automotive
industry is supported by a great number of people, including local residents, suppliers, otherbusiness partners, and customers. We will continue to improve ourselves and protect thehuman rights of our customers and all people involved in our business activities so that wecan continue to be useful to everyone and be needed by society. These Guidelines are to beobserved by each and every one of us working at CATALER, and are positioned as thehighest guidelines for human rights in business activities by CATALER.

1. Commitment to Respect Human Rights
We understand that our business activities may potentially or actually impact human rights.
We will take utmost care not to infringe on the human rights of others, and we will have asense of ownership with regards to negative human rights impacts caused in the course ofour business activities. If our business partners or other related parties are involved innegative impacts on human rights, we will encourage them to respect and not violate humanrights in accordance with these Guidelines. We will learn from international norms, including
the Universal Declaration of Human Rights, and address issues related to human rights.
These Guidelines are based on the UN Guiding Principles and are designed to ensure that
CATALER respects internationally recognized human rights and thoroughly complies with theinternational human rights obligations of the countries in which we operate, as well asrelevant laws and regulations. In the unlikely event that a country's laws and regulations differ
from international human rights norms, we will follow the higher standard. In cases of anyconflict, we will seek ways to maximize respect for internationally recognized human rights.

2. Scope of Application
These Guidelines apply to all officers and employees of CATALER (CATALERCORPORATION and its consolidated subsidiaries). We also hope that all of our business
partners, including our suppliers, understand and support these Guidelines.

3. Human Rights Due Diligence
In order to fulfill our responsibility to respect human rights, we will establish a system of
human rights due diligence*, which we will implement on an ongoing basis. (*A process
implemented to identify, prevent, and mitigate negative human rights impacts)

4. Remediation and Redress
When it becomes clear that we have caused or contributed to negative impacts on humanrights, we will work to rectify such impacts through appropriate means, expand theconsultation services established in Japan and other regions, and develop effective redress
mechanisms.

5. Education
We will provide appropriate education and skill development to our officers and employees
to ensure that these Guidelines are disseminated both internally and externally, and we will
strive to promote understanding of these Guidelines among our suppliers and other business
partners. We will also reflect these Guidelines in relevant principles, guidelines, and othernecessary procedures to ensure that these Guidelines take root throughout our businessactivities.

6. Progress Check and Information Disclosure
We will continuously monitor our compliance with the Human Rights Guidelines and make
improvements as necessary. We will disclose information regarding our efforts and progressin disseminating the Human Rights Guidelines through CATALER’s official website and othermeans of communication, as appropriate.

7. Dialogues and Consultations with Stakeholders
We will consult with third-party organizations specializing in human rights regarding any
adverse impact on human rights, as well as engage in dialogues and consultation withinternal and external stakeholders. The Guidelines above were approved by theManagement Committee of CATALER CORPORATION on October 31, 2023.
November 1, 2023
Masashi Ishida
President and CEO
CATALER CORPORATION