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Ethics and Compliance

The ポーカー 無料roup recognizes compliance – the foundation for sustainability management that pursues sustainable development for society and the company – as a material issue in sustainability. In all aspects of corporate activities, the management and employees of our Group companies comply with domestic and international laws and regulations and conduct activities in line with social norms.

Policy/Policies

The ポーカー 無料roup's Charter of Corporate Behavior is the guideline for actions to be taken by management and employees to keep activities in accordance with social norms and to achieve a sustainable society and sustainable growth for the Group.

ポーカー 無料roup Charter of Corporate Behavior

ポーカー 無料roup Anti-Bribery Policy

GRI 205-2

ポーカー 無料roup Anti-Bribery Policy

The ポーカー 無料roup has set out engaging in appropriate transactions and maintaining sound relationships within the political and government sphere as one of the principles in the ポーカー 無料roup Charter of Corporate Behavior and has prohibited bribery in the ポーカー 無料roup Code of Conduct. This policy has been established with the objective of implementing and putting these principles into practice, and it applies to all Group officers and employees.

  1. Prohibition on Acts of Bribery
    The ポーカー 無料roup does not directly or indirectly provide, offer, or promise bribes to public officials, those in equivalent positions, or business partners in Japan or overseas. Moreover, the ポーカー 無料roup does not accept or request bribes or the promise of bribes from public officials, those in equivalent positions, or business partners in Japan or overseas.
  2. Prohibition on Bribery via Third Parties
    The ポーカー 無料roup does not give instructions to provide or accept bribes via third parties such as consultants or agents and does not condone bribes via such third parties when it is aware of actual bribery or indications of bribery.
  3. Education
    The ポーカー 無料roup provides regular training to officers, employees, and others to further reinforce awareness of ethics to prevent acts of bribery and to ensure the operation of systems to prevent bribery.
  4. System Verification and Review
    The ポーカー 無料roup verifies the functioning of systems to prevent bribery based on this policy through regular and irregular audits and makes revisions and improvements as necessary.
  5. Records
    The ポーカー 無料roup prepares accounting books and other records accurately based on facts and retains such records appropriately to enable compliance with this policy to be verified and demonstrated.
  6. Reports
    The ポーカー 無料roup requires its officers and employees to report any violations or suspicions of violations of this policy to their supervisor or the compliance hotline promptly to enable timely and appropriate action.
  7. Discipline
    The ポーカー 無料roup promptly takes appropriate disciplinary action in accordance with work regulations in the event that an officer, employee, or other related person violates this policy.

January 1, 2024

Kureha Corporation

ポーカー 無料roup Tax Policy

GRI 207-1, GRI 207-2, GRI 207-3

The ポーカー 無料roup's Tax Policy ensures that the Group has a proper understanding of the tax-related laws and regulations, and the spirit thereof, in each country and region where the Group operates, and fulfills its tax obligations appropriately. By ensuring transparency in taxation along with timely and appropriate payment of our tax obligations under this policy, we aim to contribute to economic and social development in every country and region where we operate.

ポーカー 無料roup Tax Policy

  1. Compliance
    The Group complies with the tax-related laws and regulations of the countries and regions in which it operates, appropriately utilizing preferential tax treatment and other benefits recognized under the tax laws of each country, and files and pays taxes accordingly, thereby contributing to the economies of those countries and regions, with the aim of fostering harmony and stable development together.
    In addition, in order to ensure tax accuracy, the Group will perform proper accounting in compliance with applicable statutes and regulations.
  2. Tax planning
    The Group will conduct fair and appropriate tax planning that reflects its business activities. In addition, we will comply with international rules on taxation and the laws and regulations of each country and region in which we operate, and strive to minimize tax risks.
    The Group does not engage in tax avoidance activities by using tax havens or by planning taxes in a manner that does not conform to its actual business situation.
  3. Initiatives to minimize tax risks
    Although the Group makes every effort to comply with the tax laws of each country in which it operates, there is a certain degree of possibility that the tax authorities in any such country may not understand the treatment that the Group deems appropriate.
    The Group will seek advice from external tax specialists when deemed necessary, and will fully investigate, evaluate, and consider multiple alternatives in order to make appropriate decisions. We believe that these measures will minimize the risk of tax litigation and additional taxation.
  4. International taxation
    1. Transfer pricing
      The Group believes that by distributing income internationally in accordance with the contributions of each Group company, appropriate tax payments will be implemented in each country and region. Based on this recognition, the Group applies a transfer pricing methodology based on function and risk analysis to determine the prices of transactions with foreign affiliates in accordance with relevant international regulations such as the OECD Transfer Pricing Guidelines.
      In order to reduce tax risks related to transfer pricing, the Group obtains advice from external experts and utilizes the Advance Pricing Agreement (APA) and other methods with tax authorities.
    2. Elimination of double taxation
      In the event that double taxation occurs on the same economic benefit in more than one country or region, the Group will endeavor to eliminate such double taxation through application of tax treaties or mutual consultation between countries.
  5. Relations with tax authorities
    The Group will respond in a timely manner to inquiries and requests for information from tax authorities and maintain good relationships with them.
    In addition, in order to reduce uncertainties associated with tax operations and ensure tax transparency, the Group will strive to provide tax treatments that can be reasonably explained, and to promptly resolve any differences of opinion with tax authorities in other countries that may arise.
    In addition, for items that have received guidance from the tax authorities in the past, measures will be taken to prevent recurrence of error.

Established June 2022

Kureha Corporation

Management Structure

GRI 2-24, GRI 205-1, GRI 205-3, GRI 207-2, GRI 207-3

GRI 2-24, GRI 205-1, GRI 205-3,
GRI 207-2, GRI 207-3

The Compliance Subcommittee was established in April 2023 as a subordinate body of the Sustainability Coordination Committee. The Sustainability Coordination Committee is chaired by a director or executive officer. Progress and results of the Compliance Subcommittee are reported to the Sustainability Coordination Committee for appropriate supervision by management. Kureha has always conducted regular training for all employees to ensure that each and every employee is aware of the importance of compliance. In fiscal year 2023, Kureha conducted group training and e-learning for newly hired employees and newly promoted managers.
The Internal Control & Auditing Department, which reports directly to the President, evaluates and verifies the appropriateness and effectiveness of internal management systems and other systems, including compliance, in internal audits covering the Group.
The Group ensures thoroughness in all activities and controls based on its tax policy. We conduct reasonable tax work in compliance with tax-related laws and regulations by following proper accounting practices and seeking advice from external specialists such as certified public tax accountants. Duties related to tax work are carried out by the director in charge of the Accounting Department. The Audit & Supervisory Board and its members audit the execution of duties by directors from an independent and objective standpoint.

Target(s) and What We Have Done/Are Doing

KPI Company/companies FY2023 Result FY2025 Target
Number of violations of laws and regulations affecting the ポーカー 無料roup's profit and loss and operations Kureha 0 0
Group Companies in Japan
Overseas Group Companies

In fiscal year 2023, there were no employee terminations resulting from noncompliance and no fines, penalties, or settlements related to corruption.

Initiative(s)/Activity(ies)

The "ポーカー 無料roup Charter of Corporate Behavior" and "ポーカー 無料roup Code of Conduct"

In April 2023, we established the "ポーカー 無料roup Charter of Corporate Behavior" to promote actions that take ESG (Environmental, Social and Governance) into consideration in addition to conventional compliance-related matters, aiming to achieve both a sustainable society and sustainable growth of our Group. In January 2024, we also established the "ポーカー 無料roup Code of Conduct" as a standard of conduct for members of the ポーカー 無料roup, which operates globally, to put the "ポーカー 無料roup Corporate Philosophy" into practice, and as a standard of judgment to ensure that management and employees share a common set of values.

Compliance Education

GRI 2-24, GRI 205-1, GRI 205-2

Through compliance awareness surveys and information exchange meetings on the topics of incident response and education at Kureha and Group companies, the ポーカー 無料roup is making efforts to foster a compliance mindset throughout the Group and to maintain and strengthen its compliance structure.

  • ー Education with the "ポーカー 無料roup Code of Conduct Handbook"
  • ー Compliance awareness surveys (including at Group companies)
  • ー Information exchange meetings on the topics of incident response and education at Kureha and Group companies
  • ー Education on security export control
  • ー Reviews of antitrust law compliance, personal information protection, etc.

ESG Data Collection (Compliance education and number of participants)

Whistleblowing System

GRI 2-16, GRI 2-25, GRI 2-26, GRI 403-2

We also have a hotline-based whistleblowing system that employees can use if they discover a compliance problem, have a question, or are unsure of how to handle something. Compliance advice on product safety, human rights, the environment, health and safety, fair and free competition, and relations with politics, government, and society is also available through the hotline. Internal rules prohibit disadvantageous treatment of persons for reporting or consulting via the hotline.
To encourage use of the hotline, we have set up an external consultation desk staffed by attorneys and a special harassment desk staffed by female counselors. We have also introduced an in-house leniency program that lessens discipline taken against those who voluntarily report their own violations.

There were 13 whistleblowing cases in fiscal 2023. The importance of each case was considered and one was reported to the Board of Directors in light of its severity, and disciplinary action was taken in accordance with internal regulations for cases that required it.

Administration of Tax Matters

GRI 2-16, GRI 2-25, GRI 2-26

The Group ensures thoroughness in all activities and controls based on its tax policy. No significant issues related to tax risks were identified in fiscal year 2023.