We, the TA Frontier (hereinafter the “Company”) Group, establish this policy based on our fundamental principle of “respecting the dignity and rights of all people.” The policy applies to all officers and employees of the Company and to its entire value chain, including suppliers and business partners. In addition, we comply with the laws and regulations of the countries and regions where we conduct business, and we uphold the United Nations Guiding Principles on Business and Human Rights and the Ten Principles of the UN Global Compact. In cases of a discrepancy between these laws and regulations and international standards, we will seek ways to respect international standards to the maximum extent possible and strive to avoid and mitigate adverse impacts on human rights.

We uphold the principles outlined in the United Nations’ International Bill of Human Rights (the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, and the International Covenant on Economic, Social and Cultural Rights), as well as the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work, the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, and the Dhaka Principles. We fulfill our corporate responsibility to respect human rights in accordance with the UN Guiding Principles on Business and Human Rights (UNGPs).

Recognizing respect for human rights as an important corporate social responsibility, we identify, prevent, and mitigate adverse human rights impacts throughout all business activities and respond appropriately depending on whether we cause, contribute to, or are directly linked to such impacts through our business relationships. Where severe impacts are identified, we will provide remediation and remedy and, where necessary, review the relevant business relationships.

We prohibit any discrimination based on race, nationality, gender, gender identity or sexual orientation, age, disability, and other grounds. We also eliminate inhumane treatment, including harassment, forced labor, and child labor.

We provide a safe and healthy working environment and ensure fair working conditions (fair wages, reasonable working hours, and rest). We also respect freedom of association and the right to collective bargaining. We strive to prevent accidents and disasters, and support the maintenance and improvement of employees’ physical and mental health. Furthermore, we work to ensure proper compensation and the correction of excessive working hours.

The Company’s Board of Directors and management hold ultimate responsibility for implementing this policy, and they establish and operate the policy’s management systems, including human rights due diligence. A committee with management participation oversees the policy’s implementation and periodically reviews material risks and the status of responses.

We work to disseminate this policy by providing training for the Company Group’s officers and employees. We also request our suppliers and business partners to understand and comply with the policy. Where necessary, we will provide support for corrective actions and capability improvement.

We continuously conduct human rights due diligence across our entire value chain in accordance with the following process.

• (1) Identification and assessment of adverse impacts on human rights
• (2) Prioritization based on materiality and likelihood of occurrence
• (3) Implementation of prevention and mitigation measures
• (4) Monitoring of implementation and its effectiveness
• (5) Disclosure of results and continuous improvement

Regardless of nationality, we establish reporting and grievance mechanisms available to internal and external stakeholders and ensure anonymity, confidentiality, fairness, and protection against retaliation. Where adverse human rights impacts are identified, we provide appropriate and prompt remediation and remedy.

We appropriately disclose our human rights policies, initiatives, risks, and response status through our website and other channels. In addition, we continuously engage in dialogue and consultations with affected stakeholders.

We recognize that climate change has a profound impact on human rights. We work to reduce its impact in line with the 1.5°C target outlined in the Paris Agreement.