The KOGANEI CORPORATE POLICIES show common sense of value and ethical standards for all members at KOGANEI to take sincere and appropriate actions based on the above Management Policy.

	1.Basic stance

a)	We duly understand and respect terms prescribed in these KOGANEI CORPORATE POLICIES.
b)	We observe the fundamental human rights as well as individual human dignity.
c)	We never injure corporate reputation, damage customers' trust and perform any deeds against justifiable profits.
d)	We observe our internal provisions as well as any national and international regulations and social rules.

	2. For customers

a)	We are committed to supplying quality products and services based on KOGANEI Quality Policy for customers' safety, confidence, satisfaction and trust.
b)	We will wholeheartedly provide customers with profitable true information.
c)	We will perform fair business activities with all customers from the customer' s viewpoint.

	3. For suppliers

a)	We build equal and fair relationship with all suppliers, and honestly perform business activities.
b)	We intend to perform the best and optimum resources procurement through fair and clear dealings.

	4. For shareholders

a)	We timely supply accurate corporate information to shareholders in order to make them understand and evaluate KOGANEI properly.
b)	We are dedicated to being an attractive corporation by pursuing the continuous increase of corporate value for a long period of time.

	5. For employees

a)	We will continuously maintain the following 4 watchwords; customer orientation, benefit orientation, speed, and totally linked corporation system.
b)	We respect individual personality and sense of value with one another, and pursue the sound working environment through active communications.
c)	We will do our best to be experts at each working place by holding our awakening to the society and standing on our own legs.
d)	We properly handle all corporate assets, regardless of tangible or intangible, according to circumstances.

	6. For society

a)	We never infringe or abuse the rights and property of others, and pay maximum respect to them.
b)	We establish and maintain clear and fair relations not to incur the mistrust and distrust of the society.
c)	Based on our environmental policy, we seriously tackle with environmental preservation and improvement, and do our best to gain social understanding for our business activities.
d)	We strongly recognize that the development of corporations is impossible without the development of the society, and aim at co-prosperity through positive communications with the society.