Whistleblowing Policy

For the purpose of promoting compliance management, Aida Chemical Industries has established internal reporting system regulations to enable prevention, early detection, and correction of improper acts, and has also set up a system for handling reports, a contact point for consultation regarding whistleblowing behavior, and receiving reports in the Internal Audit Office.

The consultation and reporting desk is available to all officers, employees, temporary workers, former employees of our company, and external stakeholders (Customers, subcontractors, executives and employees of business operators, and other corporations or individuals who have an interest in our company).

Those seeking consultation and whistleblowers will be protected from unfavorable treatment or harassment, or from deterioration of the working environment. In addition, in order to protect the confidentiality and personal information of those seeking consultation and whistleblowers, we will clarify our Whistleblowing Policy regulations and thoroughly comply with the regulations.

Whistleblowing content is independently managed and subject to rigorous investigation and follow-up.

Whistleblowing response procedure

1. receiving complaints and determining the need for an investigation
The Internal Audit Office will check the details of the complaint/report received without delay and promptly determine the need for an investigation.

2. conducting a fair investigation
If an investigation is deemed necessary, the Internal Audit Office will notify the informant of the commencement of the investigation and confirm the facts in a fair and impartial manner in cooperation with the relevant departments.
The informant may be requested to provide additional information as necessary. The investigation will be conducted with due care to protect the confidentiality of the informant and to ensure that the informant is not identified.

3. remediation and prevention of recurrence
If the investigation confirms illegal or improper conduct, corrective action will be taken immediately and measures to prevent recurrence will be initiated.

4. notification of results
As soon as the investigation is completed, the informant will be informed of the results of the investigation and the corrective or recurrence prevention measures to the extent possible.

The information obtained shall be managed as confidential information, and the documents and records created shall be stored and managed by the Internal Audit Office in accordance with internal regulations. Whistleblowers shall not be treated unfavorably on the basis of their reporting.

Revision date: 25 December 2025