Sustainability Policy and Implementation Structure

Basic Sustainability Policy

The 2nd RETAILING Group aims to achieve a sustainable society via business growth and adaptation to change, based on our corporate philosophy of “Fill Everyday Life With Joy and Possibility.”
By identifying materiality based on this policy, our Group promotes sustainable management by implementing individual policies regarding topics such as the environment and human rights.

Established on February 27, 2025
Revised on October 1, 2026

2nd RETAILING Group Environmental Policy

The business of the 2nd RETAILING Group aims to rediscover the value of things in order to reduce environmental impact and stimulate the economy. Through its business activities, the Group is committed to addressing environmental issues while also accurately assessing the environmental impact of its own operations and working to reduce that impact in support of a sustainable society.

Promoting/Achieving a Recycling-Oriented Society

We promote the sustainable use of resources at our business investments and in our product supply chain, the reduction of use and waste, and reuse in order to contribute to the formation of a recycling-oriented society.

Complying with Laws and Regulations

We comply with rules and conventions regarding environmental conservation, laws and regulations in the countries and regions where we do business, and other items that we have agreed on.

Addressing Climate Change

By increasing the use of non-fossil energy sources and reducing energy consumption, we work to reduce greenhouse gas (GHG) emissions and contribute to climate change mitigation. Through these initiatives, we appropriately address energy-related issues, reduce our environmental impact, improve energy efficiency, and promote effective environmental conservation activities across the Group.

Environmental Management

We calculate and monitor its greenhouse gas (GHG) emissions. We objectively evaluate these data, continuously strive to improve our environmental performance, and are developing systems for establishing environmental targets and conducting regular monitoring.

Preventing Environmental Pollution

We strive to reduce our environmental and air pollutant emissions and reduce and properly treat the hazardous waste and wastewater in all of our business processes.

Reducing Environmental Impact in Coordination with All Our Stakeholders

We strive to reduce our environmental impact in all our work, from product development to provision and disposal, by coordinating and working together with all stakeholders involved in our business activities.

Disseminating Our Environmental Policy to All Employees and Promoting Environmental Conservation Activities

We disseminate our Environmental Policy to all Group employees and promote environmental management activities, while striving to raise awareness about environmental conservation. We also share the societal and environmental responsibilities of a sustainable corporation to promote next-generation training and enlightenment linked with our business activities.

Promoting the Disclosure of Information

We strive to promote communication with all stakeholders involved in our business activities. We also make this Environmental Policy freely available and provide it to anyone who requests it.

Established on February 27, 2025
Revised on October 1, 2026

2nd RETAILING Group Human Rights Policy

The 2nd RETAILING Group has formulated a Human Rights Policy based on an understanding that respect for human rights is the most important and fundamental requirement for not only social activities, but also for the business activities of the Group.
This Policy shall be revised in line with changes in our business activities and changes in the external business environment, such as demands from stakeholders.

Applicable Scope

All stakeholders of the Group, including executives, employees, customers, and business partners

Standards Used for Defining This Policy

International Bill of Human Rights
ILO Declaration on Fundamental Principles and Rights at Work
UN Guiding Principles on Business and Human Rights
Other international standards regarding human rights

Respect for Human Rights in Business and Utilization of Human Capital

  • We respect human rights in every aspect of our corporate activities and work to eliminate human rights violations. Should any human rights violations occur, we will act promptly to resolve them.
    In addition, we comply with the laws and regulations of the countries and regions in which we operate and respect internationally recognized human rights. We do not tolerate child labor, forced labor, or human trafficking in any form.
    We also prohibit all forms of discrimination and are committed to respecting the rights of every individual.
  • We respect the diverse values and characters of individuals and do not discriminate based on affiliation, background, origin, or preferences, including race, nationality, ethnicity, gender, age, hometown, religion, academic history, physical or mental health, or sexual orientation. We always put ourselves in the shoes of the other party and respect them as we would do ourselves.
  • We strive to deal with all customers fairly and equally, provide safe and secure products and services, and provide information on those products and services.
    We proactively communicate in order to respect the human rights of people in the local community.
  • Together with our business partners, we comply with laws and international standards regarding corporate ethics in business and work environments, and work to make continuous improvements via fair interactions.
  • We listen to those working with us and strive to create a safe and employee-friendly workplace environment where the human rights of all Group employees are respected and there is no harassment.
    We comply with the labor laws and regulations of each country and region while respecting human rights and workers’ rights.
    We respect employees’ freedom of association and right to collective bargaining and are committed to ensuring appropriate treatment based on the principles of equal pay for equal work regardless of gender, guaranteeing minimum wages, and eliminating excessive working hours through appropriate working time management.
    In addition, when making changes that could significantly affect employees’ employment or working conditions, it is our basic policy to provide appropriate consultation and advance notice.
    We also provide education to all our employees to promote correct knowledge and understanding regarding human rights.

Human Rights Due Diligence

The Group builds and continuously implements a human rights due diligence framework based on the UN Guiding Principles on Business and Human Rights to identify adverse human rights impacts and risks and strive to prevent and mitigate them.

Rectification and Relief

The Group strives to rectify and relieve negative impacts on human rights via an internal reporting desk that enables whistleblowers to report incidents anonymously. We are also considering building a framework that allows related stakeholders to report any concerns they may have on issues such as human rights.

Dialogue and Consultation

The Group sincerely holds dialogue and consultation with stakeholders whose human rights may be directly or indirectly subjected to negative impacts due to our business activities, in regard to this Policy and our initiatives for respecting human rights. We also reflect the opinions of stakeholders via dialogue with experts such as lawyers specializing in the field of human rights.

Education and Awareness-Building

The Group provides appropriate education to ensure that this Policy becomes established and entrenched in all our business activities, such as periodically conducting training for all of our employees.

Disclosure of Information

The Group will disclose information on the progress of its human rights initiatives in a timely and appropriate manner through its website and other channels.

Formulation and Revision of This Policy

This Policy is formulated and revised by the Group’s Board of Directors.

Established on February 27, 2025
Revised on October 1, 2026

Sustainability Promotion Framework

The Group has established and operates a Sustainability Committee to further advance initiatives based on its principal reuse-focused businesses aimed at realizing a sustainable society.
The Committee is chaired by the Representative Director and President and consists of full-time officers, operating officers, and operating managers. It operates based on the fundamental principles of environmental and social responsibility and respect for diversity.
The Committee also cooperates closely with the Board of Directors to support management’s decision-making by discussing, reporting on, and submitting key issues related to the Group’s sustainability management.
Moreover, several subcommittees have been established as subordinate organizations to the Committee to formulate policies and indicators related to environmental, social, and governance issues, as well as to conduct regular reporting and progress management regarding initiatives undertaken by each department within the Group.
In addition, subsidiaries and affiliates have established a comprehensive sustainability promotion framework by performing flexible management in accordance with the risk characteristics of the entire Group.

Sustainability Promotion Framework