Sustainability Management

• Policies
• Sustainability Promotion System
• Dexerials Group Code of Conduct
• Corporate Philosophy, Vision and Purpose

Revised date: September 1, 2026

We, the Dexerials Group (the “Group”), conduct ourselves and our business activities in accordance with the “Dexerials Group Code of Conduct”.

• (i) Commitment to our corporate philosophy, vision, and purpose
  The Group has adopted “Integrity - Have Integrity and Sincerity” as its corporate philosophy, “Value Matters” as its corporate vision, and “Empower Evolution - Connect People and Technology” as its purpose. We will conduct our business with integrity, in compliance with applicable laws, and in accordance with our corporate ethics, in order to continue being a company that is trusted by society.
• (ii) Compliance with laws and rules
  We will comply with all applicable laws, regulations and company policies relating to our business activities.
• (iii) Relationship with stakeholders
  We will take into account the interests of our stakeholders, including our shareholders, customers, employees, suppliers, business partners, and local communities, and conduct our business responsibly while maintaining accountability by providing accurate corporate information.
• (iv) Use of internal reporting
  If there is a possibility that any corporate activity of the Group violates compliance requirements, we will make use of the internal reporting system, respond promptly and appropriately, and facilitate the early detection, reporting, and resolution of issues.
• (v) Respect for fundamental human rights
  We respect the fundamental human rights inherent to all people, and will not be involved in any acts that infringe human rights in any of the Group’s business activities.

• (i) Trust of customers and trade partners
  We will aim to achieve mutual prosperity with our customers, suppliers, and business partners through highly transparent, fair and sound relationships and by maximizing the value of our customers.
• (ii) Product safety
  We will strive to prevent accidents from occurring when our products are provided to customers, by taking all possible measures to ensure the quality and safety of our products and providing customers with appropriate product information. In case any accidents or safety problems are reported, we will respond quickly and appropriately. Furthermore, we will properly maintain accurate product quality records and will not engage in falsification or tampering.
• (iii) Fair competition
  We understand the importance of free competition in the market and will comply with any laws and regulations or company policies relating to antitrust, fair competition, and fair trade which are applicable to our business activities.
• (iv) Fair procurement activities
  We will select suppliers of goods and services based on their competitive pricing, quality, timing of delivery, working conditions and any other objective criteria. Furthermore, we will not knowingly procure conflict minerals to ensure prevention of human rights abuse.
• (v) Compliance with import and export laws and regulations
  We comply with all applicable import and export laws, regulations, and company policies in every country where we conduct business. This includes the import and export of goods, services, and technical information.
• (vi) Records and reporting
  We prepare accurate and complete business records and reports, including accounting and financial records. We retain and dispose of these records appropriately in accordance　with　applicable laws, regulations and company policies.
• (vii) Prohibited business associations with criminal or antisocial organizations
  We do not maintain relationships with criminal or antisocial individuals or organizations that threaten public safety or social order. We also do not engage in any business or other activities that benefit or support such individuals or organizations.
• (viii) Restrictions on gifts and entertainment
  We do not offer money to public officials, government employees, customers, suppliers, or other business partners in exchange for favorable treatment or an improper business advantage. We also do not give or accept gifts or entertainment that could compromise, or appear to compromise, the fairness or integrity of our business relationship.
• (ix) Avoiding conflicts of interest
  We avoid any activity or relationship that creates, or appears to create, a conflict of interest with the company’s business. This includes competing with the company’s business or engaging in outside relationships with customers, suppliers, or competitors that could compromise our independence when making business decisions.

• (i) Respect for diversity
  We respect the individuality of every employee and foster an inclusive workplace where everyone has the opportunity to contribute, grow, and succeed.
• (ii) Nondiscrimination policy
  We prohibit workplace discrimination based on race, religion, skin color, nationality/country of origin, age, gender, disabilities, or other legally protected characteristic.
• (iii) Fair labor practices
  We are committed to fair and lawful employment practices in accordance with the labor laws and regulations of every country and region where we operate. We prohibit all forms of human trafficking, forced labor, and child labor.
• (iv) Harassment-free workplace
  We do not tolerate any words or actions that undermine an individual’s dignity, including sexual harassment, abuse of authority, bullying, or any other form of workplace harassment. We are committed to maintaining a respectful workplace free from harassment.
• (v) Workplace safety and emergency preparedness
  Safety is our highest priority. We strive to prevent workplace injuries, fires, and other accidents. We also maintain business continuity measures so we can continue operating during emergencies such as natural disasters or fires.
• (vi) Employee health and well-being
  We promote the physical and mental well-being of our employees through health and wellness initiatives, health examinations, and other appropriate programs in accordance with applicable laws of each country and region of business. We also encourage a healthy work-life balance for the continuous improvement of our employees’ overall well-being.

• (i) Proper use of company assets
  We will ensure that all company assets, including products, facilities, equipment, information, and intellectual property, are used only for legitimate business purposes and are not used for personal gain or the benefit of any third party.
• (ii) Protection of intellectual property
  We protect the company’s intellectual property including patents, design rights, trademarks, trade secrets, copyrights, and other proprietary information. We also respect the intellectual property rights of others and do not knowingly misuse or infringe upon third-party intellectual property.
• (iii) Information security
  We strictly manage confidential information belonging to the company as well as information entrusted by our customers, suppliers, and business partners. We implement appropriate measures to protect against cyberattacks, unauthorized access, information leaks, and other security threats. We respond promptly to information security incidents and take steps to prevent recurrence.
• (iv) Protection of personal information
  We respect the privacy of employees, customers, suppliers, business partners, and others whose personal information we handle in the course of business. We collect, use, manage, and protect personal information in accordance with applicable laws, regulations, and company policies.
• (v) Relationship with the media
  We will not speak to the media or respond to media inquiries on behalf of the company without prior authorization from the Public Relations department or other designated departments to ensure only accurate information is communicated.
• (vi) Prohibition of insider trading
  We will not engage in the purchase or sale of securities, such as shares and bonds, based on any undisclosed information which we have come to know of through our business partners in connection with or by making use of our position in the company (i.e., insider trading).

• (i) Compliance with environmental regulations
  We recognize that addressing climate change, resources recycling, managing chemical substances, protecting water resources, preventing pollution, and preserving biodiversity are fundamental to protecting the global environment, coexisting with society, and ensuring the company’s long-term sustainable growth. To support these commitments, we comply with all applicable environmental laws, regulations, and company policies.
• (ii) Reducing environmental impact
  We recognize the environmental impact of our day-to-day operations and strive to reduce that impact through responsible environmental practices.

• Environmental Measures

• Relationships with Society

• Sustainability TOP