Business Partner
Code of Conduct
(A Request to
Our Business Partners)

The 2nd RETAILING Group (“the Group”) places the highest management priority on conducting fair and equitable business and fulfilling its social responsibilities in order to remain a corporate group trusted by all stakeholders.

In today’s global business environment, we recognize that addressing social issues such as human rights, labor, the environment, and anti-corruption is an important responsibility that companies must fulfill. The Group has established policies relating to human rights, the environment, and fair business practices, and is committed to realizing a sustainable society and creating social value through their implementation. We believe that these initiatives cannot be achieved by the Group alone and require close collaboration with our business partners throughout the supply chain.

Based on this belief, the Group has established this Business Partner Code of Conduct to clearly define the standards that we ask our business partners to observe and implement. This Code is intended not only for our direct business partners but also for all parties throughout the broader supply chain, and we ask for your understanding and cooperation.

The Group values dialogue with its business partners and seeks to build strong partnerships by working together to resolve issues whenever they arise.

We sincerely appreciate your continued support and cooperation as we work together to realize a sustainable society and enhance the corporate value of all parties involved.

Environment

Together with our business partners, the Group complies with the environmental laws, regulations, and international treaties applicable in each country and region where it operates and works to reduce environmental impacts throughout its business activities by focusing on the following.

  • Addressing climate change, including reducing energy consumption and greenhouse gas (GHG) emissions
  • Promoting a circular economy and the effective use of resources through reuse and recycling
  • Preventing environmental pollution and ensuring the proper treatment and reduction of waste

Human Rights

The Group respects international standards, including the International Bill of Human Rights, and, together with our business partners, promotes business activities that respect the human rights of everyone throughout the supply chain. Should any adverse human rights impacts be identified, we will engage in dialogue with our business partners and fulfill our corporate responsibility by continuously working toward remediation and mitigation.
In particular, we place emphasis on the following.

  • Prohibition of forced labor
  • Prohibition of child labor
  • Prohibition of human trafficking
  • Prohibition of discrimination and harassment
  • Prevention of excessive working hours
  • Fair wages and employee benefits
  • Ensuring Occupational health and safety
  • Respect for freedom of association and the right to collective bargaining

Governance

Together with our business partners, the Group complies with the laws and regulations of each country and region in which it operates and promotes fair and equitable business practices based on high ethical standards.
To remain a corporate group that is deeply trusted by society, we strive to maintain and strengthen sound governance, with particular emphasis on the following.

  • Compliance with laws and regulations and promotion of fair business practices
  • Complete severance of all relationships with antisocial forces
  • Prohibition of corruption and bribery
  • Prohibition of offering or accepting improper benefits
  • Prohibition of anti-competitive conduct (including compliance with competition laws)
  • Timely and appropriate disclosure of information and ensuring transparency
  • Accurate accounting records and proper bookkeeping

Information Security

Together with our business partners, the Group appropriately manages personal information, confidential information, and other important data, and works to prevent information leaks and unauthorized use.

  • Appropriate collection, use, and protection of personal information
  • Appropriate management of confidential information
  • Prevention of information leaks and unauthorized access
  • Implementation of information security measures

Established on August 20, 2026
Revised on October 1, 2026