Human Rights

Policy and Fundamental Principles

Our company group supports and respects the international standards on human rights as outlined in the "Universal Declaration of Human Rights" and the "Declaration on Fundamental Principles and Rights at Work." We not only comply with the laws applicable in the regions where we operate our business activities but also adhere to higher standards when there are discrepancies between internationally recognized norms and local laws. We strive to enhance understanding of human rights among all stakeholders involved in our business activities and fulfill our responsibility to respect human rights. In order to sustainably drive all our business activities, we are committed to respecting human rights. We strive to avoid discrimination and human rights violations based on race, skin color, language, creed, religion, gender, sexual orientation, gender identity, nationality, age, origin, physical or mental disabilities, illnesses, or any other factors. We endeavor to provide equal opportunities for all individuals and fulfill our responsibility to respect human rights.

Promoting Human Rights Due Diligence

Our company group is fully dedicated to promoting human rights due diligence throughout all our business activities. This means actively identifying, preventing, and mitigating any potential adverse impacts on human rights arising from our operations. We have established appropriate mechanisms based on the United Nations "Guiding Principles on Business and Human Rights" and conduct regular assessments to identify potential risks and take appropriate measures to address them. We engage with stakeholders, including employees, suppliers, and the local community, ensuring their voices are heard and incorporating their perspectives into our decision-making processes. By implementing human rights due diligence, we aim to foster a culture of respect for human rights and contribute to a sustainable and responsible business environment. We have created a risk map by extracting relevant human rights risks, taking into account inputs from experts, feedback from stakeholders, and consultations with our group's operational activities and support channels. The risk map considers stakeholders, occurrence frequency, and severity of the identified risks. It is important to note that we will continuously review and update the mapping items as part of our ongoing commitment to ensuring its relevance and effectiveness.

• 1. Identifying Human Rights Risks

  By referring to indicators and tools, we have established screening criteria. These criteria include:

  ・Country-specific human rights indicators from international organizations.
  ・ESG risk assessment tools adopted by international organizations for private investment.
• 2. Setting Incident Risk Items

  We have considered the following references to set incident risk items:

  ・Universal Declaration of Human Rights by the United Nations.
  ・ISO 26000 guidelines.
  ・ILO Declaration on Fundamental Principles and Rights at Work.
• 3. Identifying and Evaluating Human Rights Risks

  Conduct human rights risk assessment

  ・To identify human rights risks, we have conducted a mapping exercise.
  ・We assess the identified risks through assessments specifically designed for this purpose.
• 4. Remediation and Improvement

  Efforts to rectify the situation

  ・Correcting any violations or non-compliance with human rights standards.
  ・Reviewing and revising activity plans to address identified risks and improve human rights performance.
  ・Communicating and engaging with relevant stakeholders to address their concerns and incorporate their feedback for continuous improvement.
  ・Monitoring progress

System for Promoting Respect for Human Rights

With the aim of realizing corporate activities in accordance with the human rights policy for all employees working for the Group, the Group promotes knowledge of human rights and understanding of risks and issues in corporate activities. The status of promotion is regularly reported to the Management Committee, which makes decisions on specific plans and measures based on the human rights policy.

Response to Problem Solving/Establishment of a consultation service

・Customer
The Group accepts consultations and complaints from customers. We ensure the anonymity and confidentiality of customers when responding to consultations, complaints, etc. received at the consultation counter.
・Employees
We have established a hotline and a consultation room for employees, and have established a consultation and complaint response system that guarantees anonymity and confidentiality, and is fair and compatible with the rights of whistleblowers.
・Business Partners and All Stakeholders
The Group asks its business partners and stakeholders to understand its human rights policy and expects them to respect human rights in the same manner as we do.

Diversity

Based on our "Human Rights Policy," our group aims to be an organization where people with diverse backgrounds, talents, experiences, and values respect each other, maximize their abilities, and allow each individual to play an active role.

Diversity

The Group has established an internal contact point and operates an internal reporting system to enable early response to compliance violations and moral violations related to harassment, discrimination, and human rights. To ensure that whistleblowers do not suffer any disadvantages, such as anonymous reporting, we respond to such reports in cooperation with the relevant departments while maintaining confidentiality.

Gender

In accordance with the "Human Rights Policy," the Group will foster a culture in which employees respect each other's values and create an environment in which the diversity of its human resources is linked to its competitiveness. We believe that supporting diverse work styles and balancing family and work is essential for women to achieve success in their careers, and we are working to promote a work-life balance and to enable diverse work styles, such as telecommuting, shorter hours, and flextime work, to suit each individual's work requirements.

Support for Employees During Child Rearing

Our company group believes that creating a work environment where employees can confidently give birth to and raise the children who will shape the next generation is a fundamental role demanded of businesses. In order to actively promote the creation of a workplace environment where employees can balance both work and childcare while fully utilizing their abilities, we are working to establish various systems and enhance the employment environment. Furthermore, we are fostering collaboration among relevant departments to improve the rate of male employees taking parental leave.

Health and Safety

We believe that in order to provide high performance to our stakeholders, it is essential for our employees to be healthy both physically and mentally. To ensure that our employees can sustain high performance, we will work to create a comfortable environment in which they can concentrate on their work by providing a safe and secure working environment in compliance with the Occupational Health and Safety Law and internal health and safety management regulations.

Basic Health Care Policy

The Group believes that the health of its employees is essential to providing services that exceed client expectations.Employees place the highest priority on their own health and strive to maintain and improve their physical and mental health, and we provide a comfortable work environment so that each employee can fully demonstrate his or her abilities. In addition, the Human Resources Department promotes health management for employees in cooperation with industrial physicians by ensuring appropriate use and management of personal information such as results of medical checkups and stress checks.

Work-Life Balance

The Group reduces its workload by utilizing AI and DX systems. We also manage labor management in compliance with labor laws and regulations to ensure high performance by our employees.We are working with relevant departments to reduce excessive working hours and overtime and to create a healthy and safe work environment.
・Health checkups
・Monitoring work hours and interviewing employees
・Notification and guidance to employees who may be working long hours and their supervisors

Human Capital

Policies and Fundamental Principles

For our group, personnel stands as the most critical management asset, and sustainable growth of our group is unattainable without a robust workforce. Identifying the enhancement of competitive talent as a materiality our group should pursue, it is no exaggeration to say that the growth of our personnel lies at the core of our sustainable progress. While the growth of each employee occurs through experiences in their respective "field," we systematically organize the necessary knowledge, skills, and more. This ensures that employees can learn and acquire what they need at the right moments, thereby establishing an internal system for continuous learning and development.

Optimization of Human Resource Deployment

Our Group implements optimal talent allocation to ensure that diverse professional talent can perform at their full potential and to maximize overall organizational capabilities. In line with our management strategy, we continuously deploy and reallocate human resources—one of our most important and limited management assets—to priority growth areas, enabling agile talent placement that accelerates business expansion and drives execution by professional talent. In addition, supervisors and employees regularly hold one-on-one discussions to review development and utilization plans, taking into account individual characteristics, expertise, skills, strengths, and experience, and to determine the most appropriate talent assignments. Furthermore, as part of our efforts to strengthen the organization, ensure optimal talent placement and replenishment, and support employee career development, our Group has established an internal job posting system and a transfer program within Group companies.

Framework for Supporting Employee Development

Our Group has established various programs to support the enhancement of individual skills and personal development, enabling continuous growth and long-term success. These initiatives include a professional certification support program and an internal library system. Through the certification support program, our Group encourages employees to enhance their expertise and strengthen their competitiveness as professionals. The internal library system provides not only specialized and business-related books relevant to daily work, but also a wide range of materials that support self-development and broaden perspectives, thereby fostering multifaceted growth among employees. In addition, our Group promotes an environment that enables employees to continue learning autonomously through study sessions and training programs that leverage both internal and external expertise, as well as through mentoring programs and internal certification systems.

A Supportive Work Environment and Employee Benefits

Our Group regards the creation of a workplace where employees can remain physically and mentally healthy and continue to perform with confidence over the long term as one of its key management priorities. In addition to providing support for regular health checkups and various preventive vaccinations, our Group has established systems such as defined contribution pension plans and employee stock ownership programs to support employees’ financial stability and long-term life planning. We also maintain systems that enable diverse talent, including women, to continue working with peace of mind through different life stages. These include programs that support the balance between work and childbirth, childcare, nursing care, and caregiving. In addition, our Group gives due consideration to health issues specific to women and provides support related to medical checkups, placing strong emphasis on maintaining and improving the health of each employee. Furthermore, our Group provides support and subsidies for club activities, internal events, and company-wide social gatherings to encourage interaction among employees and foster a sense of unity. Through these initiatives, we promote stronger organizational collaboration and active communication. We have also introduced employee recognition programs to cultivate a culture that fairly acknowledges daily efforts, challenges, and achievements. These systems and initiatives are designed and implemented in accordance with the business characteristics and growth stages of each Group company, with the aim of creating an environment in which every employee can fully demonstrate their capabilities.

Provision of Mid-to Long-Term Incentives for Employees

Our group has introduced an employee stock ownership plan with the aim of enhancing employees’ sense of participation in the medium- to long-term enhancement of corporate value. The plan is operated on a voluntary basis, enabling employees to pursue continuous asset formation while sharing in the company’s growth as their own achievement. In addition, through an employee-wide recognition program, we acknowledge achievements and challenges, fostering motivation and strengthening a sense of unity across the organization.

Community Relations

Contributing to a Sustainable Society through M&A

Our Group supports the continuity and growth of businesses, the preservation of employment, and the revitalization of local communities through the services it provides. In Japan, many small and medium-sized enterprises face serious succession challenges due to a lack of successors. This situation raises concerns over the loss of technologies and know-how, employment instability, and potential negative impacts not only on regional economies but also on Japan’s overall industrial foundation. In addition to providing business succession support, our Group assists companies in business restructuring and strengthening their management foundations as they pursue growth. Furthermore, for large and mid-sized companies, our Group provides comprehensive consulting services, contributing to the sustainable growth and enhanced competitiveness of Japanese industries regardless of company size. Through initiatives that promote the advancement of existing industries and the creation of new value, our Group contributes to improving productivity and driving the development of Japan’s industrial landscape. Across our entire business portfolio, our Group remains committed to supporting the future of companies, regions, and industries, and to contributing to the sustainable growth of Japanese society as a whole.

Avoiding Economic Losses through Quality Services Using AI Systems

By utilizing our proprietary AI and DX systems, we will provide speedy matching services while improving the closing rate, thereby resolving business succession issues, employment retention, and management issues faced by SMEs.

Contribution to Tax and Accountant Firms and Business Companies

Our group works in collaboration with operating companies as well as locally rooted tax accounting firms and accounting offices, providing know-how and support to enable these partners to engage in M&A activities with confidence.

Contributing to the Next Generation and Local Communities through Participation in D.LEAGUE

From the 2025–26 season of D.LEAGUE, Japan’s professional dance league, our group has entered the league as a team owner. The dance industry has been gaining increasing attention both in Japan and internationally, driven by factors such as the inclusion of dance as a compulsory subject in Japanese junior high schools and the adoption of breaking as an official event at the Paris Olympic Games. Further growth in the number of participants is expected going forward. Through this initiative, our group aims not only to achieve business growth but also to support the dreams and aspirations of the next generation. By promoting culture and sports and fostering co-creation with local communities, we seek to contribute to the realization of a sustainable society.