Ethical Charter and Standards of Behavior

COSEL's Ethical Charter and Standards of Behavior are based on realizing our Corporate Philosophy of "Responding to society’s trust through our unwavering commitment to quality." All directors and employees (hereinafter, "We") are strongly aware of their social responsibility, and thoroughly adhere to related laws and regulations in their workplace activities, in order to ensure that our behavior is in line with social ethics.
We also believe the following two things to be important in regard to behavior.

Thorough adherence to laws and regulations, etc.
Behavior based on a high sense of ethics, and a commitment to meeting social responsibilities

1. COSEL Ethical Charter

1.

Thorough adherence to laws and social regulations

We will comply throughout all our corporate activities, to laws and social regulations, good common sense, rules, and the spirit behind them as well as not only this Charter but all social regulations, so that as the COSEL Group, our corporate actions are correct and in line with social ethics.
2.

Social contribution

We aim to provide top-level products and services to the world that are in line with market needs, and to contribute to society through this.
3.

Respect for human rights

We respect the fundamental human rights, and will not behave in such a way as to discriminate or damage the dignity of others.
4.

Information disclosure

We strive to disclose information properly and conduct our corporate activities honestly, fairly, and transparently.
5.

Prohibition of child labor

We comply with internationally recognized human rights standards and applicable local laws of individual countries. Accordingly, we do not employ or condone child labor in any form.
6.

Environmental conservation

We live in harmony with the richness of nature, and will implement our corporate activities in consideration of the environment and safety, in order to protect the global environment and its natural resources.

2. Standards of Behavior

In order to realize COSEL Ethical Charter and Management Philosophy, we will abide by the following.

1.

Honest interaction with customers

We will listen carefully to the voices of our customers and utilize what we learn at every stage, beginning with product development.
2.

Quality-first approach

We will aim to offer quality in our products and services that is better than the expectations of our customers and continuously work towards this.
3.

Information, explanations and advertising of our products

We will always provide customers with the correct knowledge regarding the use of our products, in order to ensure they have peace of mind and satisfaction.
4.

Fair, honest trade

We will implement fair and honest trade when purchasing and selling at all times.
5.

Relationships with antisocial forces

We will have no relationship whatsoever with antisocial forces or organizations that seek to threaten the order and safety of society.
6.

Timely provision of information

We will provide shareholders, investors and customers with timely, appropriate information in order for them to have a clear understanding of our Company’s and our Group’s management condition and our corporate activities.
7.

Prohibition of insider trading

We will never trade in shares that are or may be the subject of insider trading.
8.

Obligation to confidentiality

We will not leak any information that is intended to be confidential, without proper reason.
9.

Protection of corporate resources

We will handle all corporate resources, which are used to produce corporate value, with care, and not do anything that may damage them.
10.

Protection of intellectual property

We will strive to protect the Company’s intellectual property and will not infringe upon the rights of others.
11.

Responsible implementation of work

We will abide by laws and corporate regulations, and engage in our work at all times with a sense of responsibility.
12.

Separation between public/private

We maintain a clear distinction between our professional and personal stances, ensuring that the interests of one do not interfere with or influence those of the other.
13.

Maintenance of a safe and healthy workplace

We will abide by all laws and corporate regulations relating to the safety and health of the workplace environment, as well as aiming to create a safe and healthy environment.
14.

Respect for human rights

We respect human rights and strive towards a workplace in which there is no discrimination based on gender, age, origin, race, belief, religion, illness or disability.
15.

Prohibition of sexual harassment

We will not engage in sexual harassment in any form.
16.

Prohibition of child labor

We will not employ children under the age of 15 (or 14 in some cases) in compliance with the local employment laws of individual countries. In addition, employees under 18 are not allowed to perform work that would jeopardize their health, safety, or wellbeing, or deprive them of educational opportunities.
17.

Prohibition of forced labor

We prohibit all forms of forced labor, human trafficking, and debt bondage. Employees have the right to terminate their employment agreements at any time.
18.

Prohibition of power harassment

We will not use our authority to speak or act in ways that harm the character or dignity of others beyond the scope of legitimate work-related instructions.
19.

Protection of privacy

We will have the utmost respect for personal information, and not damage it, inappropriately pass it on, or disclose it in any way.
20.

International business

We will abide by all local laws, customs, traditions and cultural requirements in business activities undertaken outside of Japan.
21.

Environmentally friendly business activities

We will abide by all environmental laws and company environmental regulations, and strive to reduce the negative environmental impact of our work at all times, in order to conserve the global environment.
22.

Social contribution

We aim to be a good corporate citizen and realize a better society, and as such, each member of the Company will work towards making a contribution to society.
23.

Contribution to politics

We will maintain a neutral stance in regard to politicians and political organizations, and not contribute either inappropriate profits or conveniences.

Defined: September 2006
Revised: November 2025
Morio Saito
President & Chief Executive Officer
COSEL Co., Ltd.