Anti-Corruption Policy

1. Basic Policy

Japan EHS Audit Co., Ltd. (hereinafter referred to as "the Company") aims to be a company trusted by society by practicing fair, equitable, and highly transparent corporate activities in all countries and regions where it operates.

We clarify our "zero-tolerance" stance towards bribery and any form of corruption and hereby declare our compliance with relevant domestic and international laws and regulations, including Japan's Unfair Competition Prevention Act.

2. Scope of Application

This policy applies to our officers, employees, and all partners involved in our business (hereinafter collectively referred to as "we"). We also request understanding and cooperation regarding this policy from all business partners, including suppliers.

3. Prohibited Acts

We strictly prohibit the following acts, whether direct or indirect:

Prohibition of Bribery:

Offering, promising, or providing money, gifts, entertainment, or other benefits to public officials (including foreign public officials) and officers/employees of private companies for the purpose of obtaining or maintaining improper business benefits or advantages. Also, demanding or accepting these benefits.

Prohibition of Inappropriate Entertainment and Gifts:

Providing or receiving excessive entertainment or gifts that deviate from social norms or general business practices. Even if there is no improper purpose, we do not engage in acts that could unduly influence the other party's decision-making or that could be suspected of doing so.

Prohibition of Facilitation Payments:

We will not make small, unofficial payments for the purpose of facilitating administrative procedures under any circumstances.

4. Record Keeping

We ensure that all transactions are accurately and fairly recorded in accounting books and maintain highly transparent accounting processes. We do not create inaccurate or false records to conceal illicit payments.

5. Education and System Maintenance

We implement continuous education and training to ensure that this policy is correctly understood and practiced by all related parties. We also maintain internal rules and procedures to comply with this policy and periodically evaluate their effectiveness.

6. Consultation/Reporting and Handling of Violations

We maintain a system where acts that violate or are suspected of violating this policy can be promptly reported or consulted. No disadvantageous treatment will be given for making a report or consultation.

If a violation of this policy is confirmed, we will take strict disciplinary action based on internal rules and take legal measures as necessary.

7. Review

The Company will periodically review this policy and strive for continuous improvement.

Established: August 1, 2025

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