Basic Stance

(Established on March 30, 2001, and revised on March 30, 2007)

NIPPON PAPER GROUP is committed to helping preserve the global environment over the long term and contributing to the development of a recycling based society by carrying out its corporate activities in recognition of the importance of biodiversity.

1. Act to counter global warming

2. Protect and develop forest resources

3. Increase use of recycled resources

4. Comply with environmental statutes and work to minimize our 
   environmental impact

5. Develop environmentally friendly technologies and products

6. Engage in active environmental communication

(Established on April 1, 2016)

NIPPON PAPER GROUP, a corporate group to which forest resources are of fundamental importance, appreciates the natural 
gifts bestowed by biodiversity and, by preserving biodiversity, aims to help create a sustainable society that can continuously enjoy ecosystem services.

1. Recognizing the protection of biodiversity as a critical social issue, we will work to pursue business activities that are in 
   harmony with the sustainable use of ecosystem services.

2. In supply-chain management, we acknowledge the impacts on biodiversity of cross-border use of ecosystem services, and will manage our ecosystem service usage properly.

3. In an effort to reduce environmental impacts on biodiversity, we will actively work to recycle and save resources.

4. We will promote the development of technologies, products, and services that contribute to the preservation of biodiversity and the sustainable use of ecosystem services.

5. Endeavoring to raise employees' awareness of biodiversity, and collaborating with stakeholders, we will contribute to the building of a society that nurtures biodiversity.

(Established on October 5, 2005, revised on September 1, 2022)

Since the establishment of“Principles and Basic Policies Concerning Raw Materials Procurement”on October 5, 2005, the NIPPON PAPER GROUPhas been working to build a raw material procurement system that is widely trusted by stakeholders through environmentally and socially conscious global supply chain management. In order to realize the philosophy of“Contributing to the development of rich lives and cultures of people around the world”set forth by theNIPPON PAPER GROUP, we have revised“Principles and Basic Policies Concerning Raw Materials Procurement”to make respect for human rights and responses to climate change and other issues more effective. In addition, for resources procured from forests, which is the business foundation ofNIPPON PAPER GROUP,“Wood Resources Procurement Guidelines”has been newly established.
These are prepared with reference to guidelines such as“OECD Due Diligence Guidance for Responsible Business Conduct”and under the advice of external experts. In addition,“NIPPON PAPER GROUP Human Rights Policy”, which were formulated in accordance with international norms on human rights, such as“International Bill of Human Rights”and“ILO Declaration on Fundamental Principles and Rights at Work”, guided by the United Nations 7268495013-105967328“It complies with the contents set forth in the
We will disclose these information to all stakeholders by disclosing these information on theNIPPON PAPER GROUPwebsite in both Japanese and English. In addition, based on basic policies and guidelines, we will carry out risk minimization and improvement processes and work together with suppliers to build a sustainable supply chain.

■Governance
Under the supervision of theBoard of Directorsof Directors of Nippon Paper Co., Ltd., theNIPPON PAPER GROUP Raw Materials Committeereviews this policy and guidelines once a year in light of changes in social conditions and business trends.

■Scope of application
All raw materials and fuels procured by NIPPON PAPER INDUSTRIESCo., Ltd. and its consolidated subsidiaries to manufacture products

We will strive to identify and solve social and environmental issues in our procurement activities, and collaborate with suppliers to procure sustainable raw materials and contribute to the development of rich lives and cultures of people around the world.

1. Legal Compliance and Fair and Equitable Transactions

   1. We will respect international norms and comply with relevant laws and regulations.

   2. We conduct fair deals and provide a level playing field.

   3. We will appropriately manage the information obtained through procurement activities.

2. Social Issues

   1. We will promote efforts to respect human rights* in our supply chain and strive to prevent human rights and workers' rights from being violated.
      * Prohibition of discrimination and harassment, prohibition of forced labor and child labor, respect for workers' rights (right to organize, collective bargaining, collective action), prevention of low-wage work and long working hours, ensuringoccupational health and safety, etc.

   2. In areas where raw materials are procured, we will promote initiatives to respect the rights of local communities*, and strive to coexist with local communities and develop local communities.
      * Requesting sufficient information and understanding from local communities in advance regarding land and resource use, respecting the rights and culture of indigenous peoples, providing support and employment opportunities to local residents, etc.

   3. We will check that we do not procure resources such as illegally logged timber and conflict minerals that lead to human rights violations.
      Note: This Policy 2 is in accordance with“NIPPON PAPER GROUP Human Rights Policy”

3. Efforts to Solve Environmental Issues

   1. We will work on the sustainable use and conservation of forest and water resources.

   2. We will minimize the impact on biodiversity and work to conserve it.

   3. As a response to climate change, we will strive to procure procurement that leads toenergy-savingand greenhouse gas emissions reduction.

   4. In order to build a circulation-oriented society, we will strive to make effective use of resources and reduce waste by promoting the use ofWaste Papermaterials such as waste paper.

   5. We will procure raw materials that are properly managed and handled by chemical substances and strive to reduceenvironmental burden.

4. Ensuring traceability and monitoring

   1. We will strive to confirm traceability according to risk and implement this policy 1~3 throughout the supply chain in procurement activities.

   2. To implement this policy 1~3, we will monitor and minimize risks and impacts.

   3. Suppliers who do not comply with this policy 1~3 will be dialogued, requested to improve, and supported, and if there is no improvement, the transaction will be reviewed.

5. Communication with stakeholders

   1. Through dialogue with stakeholders, we will lead to improvement processes in procurement activities.

   2. We will actively disclose information about the the Groupinitiatives in procurement activities.

(Established on September 1, 2022)

Regarding wood resources, in addition to“responding toSocial IssuesEnvironmental Issuessuch as human rights as stipulated in the policy, we will strive to procure in accordance with the following guidelines and use forestsustainable forest resources.
* Targets logs, wood products, woodWood chipsand pulp for papermaking, and wood fuels procured byNIPPON PAPER INDUSTRIES., Ltd. and its consolidated subsidiaries to manufacture products.

1. We will not procure illegally logged wood.

2. Aiming for zero deforestation, we will not procure procurement that contributes to deforestation or degradation.

3. We will not procure forests that contribute to the destruction of forests withHigh Conservation Value (HCV)and high carbon storage (HCS), such as biodiversity.

4. We will promote resource creation and resource procurement that will lead to the expansion of CO2 absorption and fixed amount of forests.

5. With the aim of revitalizing forestry industry, we will promote the use ofdomestic timber(wood resourcesoriginating in the country of manufacture) inthe Groupproducts.

6. lumberPromote the use of recycled and unused materials such as waste and construction waste.

7. We will promote the expansion of procurement ofwood resourcesthat have undergone third-party certifications and audits, such as forest certification systems.

8. Procurewood resourcesEnsure traceability so that you can see the origin, type of forest and management methods.

9. We will actively engage in dialogue and engagement with suppliers to improve communication throughout the supply chain.

(Established on October 1, 2004, revised on August 1, 2014)

We pursue safety throughout the entire life cycle of design, manufacturing, supply, and disposal, and provide products and services that are trusted by society.

1. We provide safe products and services and respond to the continued trust of our customers.

2. We will comply with relevant laws and standards to ensure the safety of our products and services. We pursue safety not only from domestic laws and regulations but also from a global perspective.

3. We provide customers with accurate information about the safety, function, and correct use of products.

4. We will establish a safety management system for products and services, and ensure that all Group employees are aware of product safety.

(Established on May 30, 2022)

On October 1, 2004, the Nippon Paper Group established“Philosophy and Basic Policy on Human Rights, Employment and Labor”, which stipulates respect for human rights, including the prohibition of discrimination and the prohibition of forced labor and child labor. On October 5, 2005, we established“Principles and Basic Policies Concerning Raw Materials Procurement”, and we have been promoting dialogue with stakeholders in raw material procurement based on our basic policy of respecting human rights throughout the supply chain. In order to realize the Nippon Paper Group's philosophy of“Contributing to the development of rich lives and cultures of people around the world”, we have established theNIPPON PAPER GROUP Human Rights Policybased on our past efforts in order to make respect for human rights more effective.
This policy has been prepared with the advice of external experts, guided by the United Nations“the UN’s Guiding Principles on Business and Human Rights”, in accordance with the principles on fundamental rights listed in“International Bill of Human Rights”, as well as international norms on human rights such as“ILO Declaration on Fundamental Principles and Rights at Work”. It was approved by theBoard of DirectorsofNIPPON PAPER INDUSTRIESCorporation on May 30, 2022.
This policy is prepared in both Japanese and English and disclosed on theNIPPON PAPER GROUPwebsite to all stakeholders.

■Scope of application and expectations for business partners
This policy applies to all officers and employees ofNIPPON PAPER GROUP.
NIPPON PAPER GROUPwill encourage suppliers and other business partners to support and comply with this policy, with the expectation that they will work together to promote initiatives to respect human rights.

■Compliance with Applicable Laws and Regulations
NIPPON PAPER GROUPcomplies with the laws and regulations of each country and region in which it conducts business activities. However, if there is a conflict between the laws and regulations of each country or region and international human rights principles, we will pursue ways to respect international human rights principles.

■human rights due diligence 
In accordance with the procedures under the United Nations“the UN’s Guiding Principles on Business and Human Rights”, NIPPON PAPER GROUPwill establishhuman rights due diligence diligence mechanism and strive to prevent or mitigate negative human rights impacts.

■Dialogue and consultation with stakeholders
The NIPPON PAPER GROUPwill consult in good faith with stakeholders affected by its business activities in its efforts to implement this policy.

■Education
NIPPON PAPER GROUPwill provide regular training to all officers and employees to ensure the proper implementation of this policy.

■Remedies
In the event of a direct or indirect negative impact on human rights, the Nippon Paper Group will utilize its existing mechanisms and work to remedy the situation through dialogue and appropriate procedures. Specifically, as a relief mechanism in accordance with the United Nations“the UN’s Guiding Principles on Business and Human Rights”, we will disseminate and operate“NIPPON PAPER GROUP Helpline”for all officers and employees to consult and report, and“Inquiries about NIPPON PAPER GROUP” on the website where external reports can be made We will operate it.

■Information Disclosure
NIPPON PAPER GROUPreports on its human rights initiatives on its website and other sites.

■Priority Issues Related to Human Rights
NIPPON PAPER GROUPrecognizesthe Companypriority issues related to human rights as shown in the attached table and will promote initiatives to respect human rights based on this policy. Priority issues will be reviewed as appropriate in light of changes in social conditions and business trends.

Attachment[Annex]

Above

[Annex]

(Established on October 1, 2004)

We recognize that ensuring safety and health is a corporate social responsibility, and we will make unremitting efforts to prevent accidents and disasters while realizing a comfortable and comfortable working environment.

1. We will comply with the Industrial Safety and Health Act.

2. Establish voluntary standards and strengthen daily management.

3. We will establish a management system and clarify roles, responsibilities, and authority.

4. health and safetywill enhance safety and health education.

5. We aim to improve the working environment and create a safe and comfortable workplace.

1. We will comply with laws and regulations related to disaster prevention.

2. Establish voluntary standards and strengthen daily management.

3. We will establish a management system and clarify roles, responsibilities, and authority.

4. We will enhance disaster prevention education and training.

5. We will work with relevant governments and local communities to share information.

(Established on April 1, 2004)

As a member of society, we take pride in our activities that contribute to the development of society as a whole.

1. We will carry out activities that contribute to the inheritance and development of culture.

2. We will carry out activities that contribute to the protection and improvement of the global environment.

3. We will carry out activities that contribute to the development of the local community.