대아이앤씨

Compliance

Ethical Practice and Compliance with Laws and Regulations

As a global company, the Company establishes an ethical corporate culture by complying with laws and
ethics through management activities that are thorough to the basics and uphold the principles.

Money and Valuables

· Money and valuables refer to the items that can bring economic benefits, such as money (cash, gift certificates, vouchers, etc.) and goods.
· You shall not provide, request, or receive money or valuables from stakeholders* under any pretext. However, the following cases are exceptions.
- Gifts for sales promotional or public relations purposes, not exceeding 50,000 won.
However, up to 100,000 won is allowed only for agricultural, marine, and processed products (including flowers).
- Souvenirs with the stakeholder's company logo not exceeding 50,000 won and souvenirs generally provided to attendees at events hosted by stakeholders
※ Stakeholders: Executives and employees, customers, businesspartners, affiliates, partners, domestic and overseas public institutions, and international organizations
(including their executives and employees) who (or that) may directly or indirectly be affected by or give influence to an employee's business in relation to his/her work.
· When traveling abroad, you shall not request or receive gifts from overseas corporations.
· If you inevitably receive money or valuables without knowing it, you shall return it. If it is difficult to return it, you shall report it to the Human Resources Office.

Entertainment

· Entertainment refers to a variety of activities conducted for business-related gatherings and exchanges, such as meals, drinks, golf, performances, and amusement.
· Entertainment exceeding 100,000 won per person cannot be provided to or received from interested parties. If it is necessary to provide or receive entertainment
exceeding 100,000 won per person in connection with business, prior approval shall be obtained from the department head. If you inevitably provide or receive entertainment
exceeding 100,000 won, you shall report it to the Human Resources Team. However, for those subject to the Anti-Graft Act, such as public officials, journalists, and school staff,
food worth less than 30,000 won per person may be provided only in cases where legitimate purposes such as smooth performance of duties, social gatherings, or
ceremonial purposes are recognized.
· Regardless of the amount of money, entertainment in entertainment bars with escorts of the opposite sex is prohibited.

Convenience

· Convenience refers to providing or receiving benefits such as transportation, accommodations, tourism, and event support.
· Convenience such as transportation and accommodations that exceed the normal level shall not be provided or received.
However, convenience provided generally to all attendees at events, etc. is excluded.
· If you inevitably provide or receive convenience that exceeds the permitted range, you shall report it to the Human Resources Office.

Money for Congratulations and Condolences

· You shall not inform interested parties of any congratulations or condolences that have occurred to you or your colleagues, and informing them through
a third party is also considered an act of notification by you.
· It is recommended that money for congratulations and condolences between executives and employees be 50,000 won, which is the normal level according to social customs.
· When providing money for congratulations or condolences to external stakeholders, the limit is 100,000 won, including wreaths and condolence flowers.
However, for those subject to the Anti-Graft Act, the money for congratulations or condolences excluding wreaths and condolence flowers shall not exceed 50,000 won.
· You shall not accept money for any congratulations or condolences from external stakeholders under any circumstances.
Even if you inevitably receive money for congratulations or condolences, you shall return it to or deposit it with the Human Resources Office.
· When requested by the Human Resources Office, executives and employees shall submit related data, including return proofs of money for congratulations
and condolences received from stakeholders.
· You shall not receive congratulatory or condolence wreaths from interested parties, and even if you receive them out of necessity, you shall not display them.
· Executives and employees shall not hold extravagant weddings in luxury hotels, etc.

Solicitation/Recommendation

· You shall not make requests/recommendations for the following matters through company acquaintances or outsiders, and if you receive a request/recommendation,
you shall register it in accordance with the Company's procedures:
- Requests for preferential treatment for equipment/material purchases and various contracts
- Requests for preferential treatment and preferential favor in various personnel matters such as hiring, promotion, rewards and punishments, and transfer of positions.
- Requests for preferential treatment, such as providing excessive convenience or preferential treatment outside of normal procedures
- Requests for neglecting management and supervision tasks such as inspection and check
· You shall not make an improper solicitation directly or through a third party in relation to the duties listed in the Anti-Graft and Corruption Act.

Financial Transaction

· You shall not engage in financial transactions such as lending money, guaranteeing loans, or leasing real estate with interested parties.
· If you inevitably make a financial transaction with a stakeholder due to a personal relationship, you shall report it to the Human Resources Office.

Event Support

· You shall not accept donations or gifts from stakeholders during company-sponsored events such as department-level events or club activities.
· Receiving conveniences such as vehicles, venues, and services necessary for an event is also considered receiving donations or gifts.
· If you inevitably receive support for an event, you shall report it to the Human Resources Office.

Unfair Use of Financial Resources in Budget

· Financial resources in the budget of the Company, such as meeting fees and business promotion expenses, shall not be used for personal purposes.
· In principle, corporate cards shall be used when executing expenses, and be used in accordance with the purpose of the budget and the standards set by law.

Protection of Information and Assets of the Company

· You shall protect the Company's non-public or important information.
· You shall communicate important information to those who need it as soon as it is recognized.
· You shall not distort information nor spread false information on the Company.
· You shall not use the Company’s supplies and facilities for purposes not directly related to the Company’s business.

Fair Trade

· By complying with international standards and country-specific fair-trade laws, you shall not engage in unfair trade practices such as collusion with competitors on
production, price, bidding, market division, etc. and shall compete fairly in the market.
· You shall not use your superior position to make any kind of compensation or unfair demands to customers or trade partners.
· You shall respect the rights and property of others, including intellectual property rights, and shall not engage in transactions or gain profits by infringing upon them.
· You shall acquire and utilize company information, including competitor information, only through legitimate methods.

Prevention of Conflict of Interest

· Conflict of interest refers to a case where a private interest with an executive or employee of a business partner has an inappropriate influence on the employee’s
performance of duties.
· You shall prevent conflicts of interest by thoroughly excluding inappropriate requests from executives and employees of business partners with private interests,
including retired executives and employees of business partners.
· You shall not attend meetings of retired executives and employees that are not approved by the Company.
· You shall join the retired executive and employee group after retirement, and if you are currently a member, report it to your department superior and withdraw from the group.
· You shall not engage in unfair trades, such as concluding unfair private contracts, purchasing at high prices, pushing volumes, or leaking trade information in advance,
by giving preferential treatment to certain individuals or corporations due to personal interests.
· You shall prevent conflicts of interest with Daeah E&C even after retirement.

Harmony between Work and Life of Executives and Employees

We pursue personal growth and company development through work-life balance and create a happy
workplace by establishing a corporate culture of mutual respect.

Pursuing Work-Life Balance

· The Company seeks to improve the quality of life of executives and employees by providing welfare and benefits to them that help stabilize their living conditions.
· The Company supports executives and employees to achieve their individual vision and allow them to perform work flexibly in time, place, and method.

Providing Opportunities for Training and Growth

· The Company establishes a working environment and system that allows creative work.
· The Company supports competency improvement and self-development trainings so that executives and employees can
develop their abilities and qualifications and become talents with the best capabilities.

Fair Evaluation and Compensation

· The Company conducts fair evaluations based on the capabilities and performance of each employee and systematically reflects them to
ensure appropriate compensation for each employee.

Creating a Healthy Organizational Culture

· Executives and employees aim for an open corporate culture through open communication.
· Executives and employees eliminate barriers between organizations and create an organizational atmosphere of mutual cooperation.

Creating Customer Value and Securing Trust

Recognizing that customer trust and success are the future of the Company, we always respect customer opinions,
understand customers, and create value that helps customers develop.

Realization of Customer Satisfaction

· We perform customer-centered work that listens to and respects the voices of customers.
· We actively accept customers’ legitimate demands and reasonable suggestions.

Creating Customer Value

· We meet customer needs by providing the best products through continuous technological development.
· Executives and employees understand domestic and overseas market conditions and cultivate a service mindset that respects customer culture and customs.

Securing Customer Trust

· We fully consider the safety and health of our customers in our business activities and do not provide products or services that pose a threat to the safety and health of them.
· We protect customer information and comply with laws and regulations regarding information protection.
· We provide accurate information to customers in a timely manner.

Duty of Good Faith to Investors

We maximize investor value by realizing legitimate profits through transparent decision-making and efficient management activities.

Pursuing Increased Shareholder Value

· We create profits through transparent decision-making and efficient management activities and simultaneously increase corporate value and shareholder value.

Fair Provision of Investment Information

· We do not provide information that may affect investors’ investment decisions to only some investors nor provide selective information.

Calculating and Providing Transparent Financial Information

· Financial information must be calculated through appropriate processes and controls based on accurate transaction facts.
· We prepare financial reports in accordance with generally accepted accounting standards.
· We provide sufficient and accurate management information so that investors can make investment decisions with free judgment and responsibility.

Establishing a Win-Win Relationship with Business partners

We establish a fair-trade order based on mutual trust and build a corporate ecosystem for coexistence through shared growth with stakeholders.

Building Mutual Trust

· We ensure that transactions with business partners are conducted fairly through mutual respect and equal relationships.
· We strictly protect information obtained from transactions with business partners in accordance with relevant laws and regulations and contractual terms.
· We support our business partners to comply with laws and regulations related to fair trade.

Promoting Shared Growth with Business Partners

· We pursue mutual benefit by sharing performance with business partners.
· We ensure that our business partners can provide high-quality products and high-quality services through smooth communication and cooperation with them.
· We provide fair opportunities to business partners and guarantee reasonable transaction conditions to develop partnerships.

Support for Continuous Development with Business Partners

· We strive to build a stable supply chain through technical and financial support to business partners.
· We expand the scope of shared growing business partners for the overall coexistence of the corporate ecosystem.

Contribution to the Country and Society (Corporate Citizenship Attitude)

We contribute to the development of the country and society by fulfilling our responsibilities and obligations as global corporate citizens.

Role and Attitude as Corporate Citizens

· We respect the laws and regulations of the local country and the culture and traditions of the local community, and strive for joint development with the country and society.
· We strive to make communications through stakeholder participation in management activities related to the country and society.
· We strive to have business partners participate in activities for national and social development.

Contributing to National and Social Development

· The Company fulfills its obligations to the local community by creating and maintaining stable jobs and paying taxes faithfully.
· The Company actively participates in social service activities such as volunteer work and disaster relief, and engage in public interest activities in
various fields such as culture, arts, sports, and academics.
· The Company improves the quality of life of local residents and support them to enjoy happy lives.

Environmental Protection and Ecosystem Conservation

We establish an environmental management system, strengthen our ability to respond to environmental risks, and
conduct eco-friendly management through open communication.

Establishment of an Environmental Management System

· We evaluate the impact and risks of corporate activities on the environment and systematically manage and analyze environmental management performance to effectively
operate the environmental management system and achieve environmental management goals.
· We share achievements and issues in environmental management with various stakeholders and conduct environmental preservation activities together.
· We form a consensus with business partners that environmental protection is a basic corporate social responsibility, and support them to comply with laws and
regulations on environmental protection.
· We help business partners protect public health and safety in the production of products and provision of services, while minimizing negative effects on the environment and
natural resources of local community.

Complying with Environmental Laws and Regulations and ImprovingEnvironmental Impact

· We comply with environmental laws and regulations and strive to improve environmental impact
throughout the entire process of the development, production, and use of products.
· We minimize pollutant emissions by introducing eco-friendly production processes and applying optimal technologies to prevent environmental pollution.

Responding to Climate Change

· We strive to reduce greenhouse gas emissions by reducing the use amount of fossil fuels and raw materials and improving energy efficiency.
· We strengthen competitiveness through development of low-carbon innovative technologies.

Protection of Environment and Ecosystem

· We strive to restore natural ecosystems and preserve biodiversity by efficiently utilizing natural resources and by-products.

Protecting and RespectingHuman Rights

We respect human rights, support relevant international standards, and establish human dignity for
all stakeholders through improvement of freedom, safety, and quality of life.

Respect for International Standards Related to Human Rights

· We respect and support internationally accepted human rights-related international standards, such as the Universal Declaration of Human Rights, the UN Guiding Principles
on Business and Human Rights, the UN Global Compact, and the OECD Guidelines for Multinational Enterprises.
· We establish a clear policy and system for human rights protection and strive to avoid violating human rights during the process of management activities.
· We support business partners to comply with human rights regulations required by international human rights-related standards, protect the human rights of employees,
and treat them fairly.

Due Diligence to Respect Human Rights

· We may conduct due diligence regarding management activities that violate human rights or cause complaints when it is necessary.
· As a result of due diligence, if it is determined that the Company's management activities have violated human rights or caused complaints about human rights,
we seek a reasonable solution.
· We communicate with relevant stakeholders about the content and results of human rights-related activities.

Protection of Executives and Employees

· We do not engage in any verbal, physical, or visual behaviors that are offensive to others, including sexual harassment that violates individual human rights.
· We respect the privacy of each executive and employee, do not slander or harm others, and do not leak personal information.
· We prevent work from being performed involuntarily due to mental or physical coercion.
· For working conditions and minimum working age standards for minors, we comply with labor laws by country and international standards.
· We strictly follow safety rules and take appropriate measures against discovered hazards.

Respect and Equality

· We do not discriminate or harass people on the grounds of race, nationality, gender, age, education, religion, region, disability, marital status, gender identity, etc.
· We provide equal opportunities for employment if job applicants have the job qualifications and abilities.
· We maintain a working environment where various cultural differences are respected.

Guaranteeing Legal and Humane Employment Conditions

· The Company takes prompt actions on human rights issues raised by executives and employees using the Company's grievance handling system.
· We guarantee employment conditions, including maintaining appropriate working hours, so that employees can lead a life and maintain human dignity.

Efforts to Respect Human Rights in the Local Community

· If human rights are violated in the local community due to the our business activities, we collect opinions and strive to resolve the human rights issue.