Daizen Myanmar Co., Ltd. is committed to maintaining the highest standards of integrity, transparency, and ethical conduct in all our business operations. We recognize that employees, contractors, and stakeholders may become aware of practices that are inconsistent with our values and policies.

This Whistleblowing and Reporting Policy provides a framework for reporting concerns about misconduct, wrongdoing, and unethical behavior while ensuring protection for those who report in good faith.

Management is committed to fostering an environment where concerns can be raised without fear of retaliation and where all reports are investigated thoroughly and fairly.

• - Encourage reporting of misconduct and unethical behavior
• - Provide multiple channels for safe and confidential reporting
• - Protect whistleblowers from retaliation
• - Ensure prompt and thorough investigation of all reports
• - Maintain confidentiality throughout the process
• - Promote a culture of transparency and accountability
• - Comply with legal and regulatory requirements
•  

• Who Can Report:
  - All employees (permanent, temporary, contract)
  - Directors and management
  - Business partners and contractors
  - Suppliers and vendors
  - Customers and clients
  - Other stakeholders
•  

• What Can Be Reported:
  - Corruption, bribery, fraud
  - Financial irregularities
  - Safety and environmental violations
  - Discrimination and harassment
  - Violation of company policies
  - Legal and regulatory breaches

Confidentiality

Identity of reporters will be kept confidential to the extent permitted by law and investigation requirements.

Anonymous Reporting

Reports can be made anonymously through any of the available channels.

• No Retaliation

  Strict prohibition against any form of retaliation, including dismissal, demotion, or harassment.

• Legal Protection

  Full legal protection for good faith reporting as provided by applicable laws.

• Support Services

  Counseling and support services available for reporters who experience stress or concerns.

• Secure Documentation

  All reports and related documentation stored securely with restricted access.

1. Receipt 

Report received and acknowledged within 48hours

2. Assessment

Initial assessment and investigation planning

3. Investigation

Thorough investigation by qualified personnel

4. Resolution

Findings reported and appropriate action taken

Investigation Standards

- Conducted by qualified, independent investigators
- Fair and impartial process for all parties
- Appropriate due process and natural justice
- Regular updates to reporter (where possible)
- Completion within reasonable timeframes

Timeline Commitments

- Acknowledgment: Within 48 hours
- Initial assessment: Within 5 business days
- Investigation commencement: Within 10business days
- Regular updates: Every 2 weeks
- Final report: Within 60 days (complex cases may extend)

Regular training and awareness programs ensure all stakeholders understand their rights and responsibilities regarding whistleblowing and reporting.

Training Component

- Understanding of whistleblowing policy
- Available reporting channels
- Protection measures and rights
- Investigation process overview
- Confidentiality requirements
- Non-retaliation commitments

Training Schedule

- New employee orientation
- Annual refresher training
- Management-specific training
- Special briefings as needed
- Policy update communications

This policy is subject to regular monitoring and review to ensure its effectiveness and compliance with evolving legal and regulatory requirements.

• Regular Review

  Annual comprehensive policy review and update

• Effectiveness Monitoring

  Ongoing assessment of reporting trends and outcomes

• Continuous Improvement

  Regular enhancements based on feedback and best practices

The management of Daizen Myanmar Co., Ltd. is fully committed to supporting this Whistleblowing and Reporting Policy and ensuring its effective implementation throughout our organization. We pledge to maintain an environment where ethical concerns can be raised safely and confidentially, and where all reports are treated with the seriousness and attention they deserve.