Intelligent Wave Inc. (hereinafter referred to as "IWI") has established the "IWI Human Rights Policy" to fulfill our responsibility to respect human rights. All employees* of IWI as well as suppliers and other business partners are expected to comply with this policy.

Intelligent Wave Inc. (hereinafter referred to as "IWI") has established a "Corporate Code of Conduct" showing the actions that all employees* are to take to realize our mission, "Support social systems by providing IT infrastructure."
In this "Corporate Code of Conduct, we, IWI, have raised "respect for human rights and diversity," and established that we respect the diversity of culture, nationality, creed, race, ethnicity, language, religion, gender, age and ideas inherent in every person and will act in a disciplined manner. IWI understands that we must protect the human rights of all people affected by the business activities we develop in Japan and globally, and we will strive to fulfill our responsibility to respect human rights.

IWI hereby establishes the "IWI Human Rights Policy" (hereinafter referred to as "This Policy") based on the United Nations' "International Bill of Human Rights," the International Labor Organization's (ILO) "Declaration on Fundamental Principles and Rights at Work," and the United Nations' "Global Compact" and "Guiding Principles on Business and Human Rights" and will promote initiatives aimed at respect for human rights for all stakeholders, including employees. This Policy expresses this responsibility based on the "Corporate Code of Conduct."

This Policy applies to all employees of IWI. In addition, we will also promote initiatives for respect for human rights through collaboration with suppliers and subcontractors.

This Policy applies to all employees of IWI. In addition, we will also promote initiatives for respect for human rights through collaboration with suppliers and subcontractors.

IWI has built a human rights due diligence mechanism in accordance with procedures based on the "Guiding Principles on Business and Human Rights" and will strive to prevent or mitigate negative impacts on human rights.

If IWI is found to have caused or been involved in negative impacts on human rights, we will work to remedy this through appropriate procedures.

IWI will provide appropriate education and training to ensure the effectiveness of This Policy.

IWI will engage in dialogue and discussions in good faith with related stakeholders on measures to address negative impacts on human rights.

IWI will report on the state of promotion of initiatives for respect of human rights based on This Policy on its website and elsewhere.

* All employees means IWI's directors, auditors, executive officers and advisors, people in an employment relationship with IWI and temporary employees dispatched based on worker dispatch contracts.

Established on April 1, 2025
Intelligent Wave Inc.
Koji Kawakami, Chief Executive Officer and Representative Director