Compliance

Basic Approach

The IDEC Group has established “The IDEC Way” as our guiding philosophy in pursuit of realizing our Purpose: “Create the optimum environment for humans and machines, and achieve safety, ANSHIN, and well-being for people around the world.” We have developed and globally issued "the IDEC GROUP Code of Conduct" as the set of behavioral principles that everyone in our organization must follow to realize the Vision, Mission, and Core Values defined in “The IDEC Way,”
This Code of Conduct applies to all individuals working within the IDEC Group and its subsidiaries and affiliates, including directors, officers, employees, temporary staff, and contract workers. Everyone working as a member of the IDEC Group is expected to comply with this Code of Conduct and to perform their duties with integrity.

In the 5th edition revised in 2026, the content was reorganized into five categories, based on international standards:

• Human Rights and Labor

• Environmental Conservation

• Engagement with Stakeholders and Society

• Proper Use and Protection of Company Assets and Information

• Business Ethics and Fair Business Practices

In addition to complying with the laws and regulations of each country, the Code of Conduct also states that any violations of this Code or applicable laws may result in disciplinary action, fines, penalties, or termination of employment. These behavioral standards, together with explanatory materials describing their intent, are made available on the company intranet for access whenever needed.

To build a better future for the IDEC Group, we are committed to consciously practicing these behavioral standards every day—both as a company and as individuals.

IDEC GROUP Code of Conduct

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Compliance Training and Audits

In each training session, we seek to deepen understanding of the IDEC GROUP Code of Conduct, and continuously conduct case studies of compliance cases related to our operations.
In FY2025, we conducted harassment training and compliance training for employees at our head office and Group companies in Japan. As an individual compliance theme, we conducted training on the Subcontracting Act (formally, the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors), to enable employees involved in subcontracting transactions to deepen their understanding of the various obligations and prohibitions that are required in practice.
We will continue to provide training and education, and continue to communicate information to further instill compliance awareness.
As part of our internal audits, we also conduct audits to check for compliance violations and appropriately recognize the risks associated with neglect or violations of compliance.

Internal Reporting System

The IDEC Hotline has been established as a contact venue that allows users to select external and internal contact and anonymously or with real names in accordance with the users’ situation. We have established internal reporting and operation rules to protect the confidentiality of consultation and reporting, and to prohibit unfavorable treatment of users. When a report is made, the Hotline Contact established within the Risk Management Committee promptly responds to the report, and works at resolving the problem and preventing recurrence. The report is also promptly communicated to the top management, and regularly reported to the Board of Directors to share risk information. In cases where management may be involved, a system exists to ensure independence and to liaise with an external law firm.

To enable the system to function globally, we have established a Global Hotline which enables overseas Group company employees to report directly to the head office contact.

Number of internal reports (Consolidated)

Anti-Corruption

Anti-Corruption Policy

1. Basic Approach
The IDEC Group has established “The IDEC Way” as a new philosophy with the aim of becoming a truly global company. One of the Core Values that we must share, as stated in “The IDEC Way,” is “Integrity,” which means that we should face everything with sincerity and act with honesty and fairness to continue being a trusted entity.
Recognizing that acts of corruption such as bribery, illegal gratuities, and profiteering in our business activities have an impact on the fair and sustainable development of society, we will work to prevent corruption throughout the Group through the implementation of “The IDEC Way” and the “IDEC GROUP Code of Conduct,” in light of the call on global companies to take action against corruption.

2. Compliance with Applicable Laws and Regulations
The IDEC Group complies with anti-corruption laws and regulations that are applicable in the countries and regions where it operates.

3. Prohibited Acts
The IDEC Group prohibits, directly or indirectly, the giving, offering, or exchange of bribes, or the provision of benefits, whether domestic or international, including the following:
Bribery of or the provision of benefits to public officials and others in similar positions in the country or region where they conduct business.
Bribery of or the provision of benefits to a private citizen when such acts are prohibited by laws and regulations.
Demands for illicit bribes or profiteering in business activities.
Having relationships as well as engaging in business with antisocial forces.
Other matters prohibited by laws and regulations related to anti-corruption applicable in the country or region where the business is conducted.

4. Proper Accounting
The IDEC Group complies with applicable accounting laws, regulations, and standards, conducts proper accounting under appropriate internal control systems, and conducts as well as maintains transparent accounting reports, controls, and records to confirm and objectively prove that no misconduct has occurred.

5. Education and Enlightenment
The IDEC Group strives to properly educate and enlighten its officers and employees on the prevention of corruption.

6. Responses to Violations
The IDEC Group takes a strict stance against corruption, and if any IDEC Group officer or employee violates this policy or any applicable anti-corruption laws or regulations, we will take action in accordance with our internal rules. In addition, if a business partner commits an act of corruption, a review that includes the cancellation of transactions with the business partner will be conducted.

7. Management and Monitoring System
The IDEC Group strives to operate the IDEC Hotline, which is set up as an internal reporting hotline, in a fair and impartial manner, and will maintain a system that enables the early and appropriate detection and monitoring of corruption and related acts.
In addition, when a report has been received through our hotline, the Risk Management Committee sends the report to the Board of Directors, which reports on risk monitoring activities twice a year through the Sustainability Committee and is supervised by the Board of Directors.

Anti-corruption Initiatives

The IDEC Group has taken the following actions to prohibit acts of corruption, including bribery, and to ensure compliance.

We have established and disseminated the IDEC GROUP Code of Conduct to clarify basic guidelines for the conduct of business activities.
We have established anti-corruption policies to clarify that acts such as bribery are prohibited.
We have conducted compliance training to deepen employees’ understanding of the IDEC GROUP Code of Conduct and policies.
We have established a system to detect the occurrence of prohibited acts, such as bribery, before or as soon as possible through an internal reporting system and risk monitoring activities.

Results of FY2025 (Consolidated)