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法律和公司合规
企业道德与合规的基本方法
在企业治理基本方针的指导下，滨松光子学制定了企业道德与合规的基本方法。该声明发布在公司内部网站上，以便所有员工都熟悉。
基本企业道德与合规方法由滨松光子学社长兼社长执行役员起草。公司从事光业务，关于光性质的许多内容仍未得到解答。为了追求未知和未探索的领域，滨松集团每位员工都必须怀有追求真理的强烈渴望。 由于公司是员工行为的总和，因此我们希望每位员工都致力于遵守和尊重人权，并决心遵守法律和国际规则的条文和精神。
滨松光子学通过将自己组织成一个拥有强烈道德意识的员工团体，不仅旨在确保稳定的管理，而且还旨在成长和繁荣，成为赢得利益相关者信任的企业。
滨松集团可持续发展和行为准则的基本方针
合规增强框架
本公司在法律与合规部的领导下不懈努力，以确保所有员工都熟悉公司的合规框架。 此外，内部审计部门确认并努力提高员工的意识，同时与部门领导进行面谈，以确认合规框架的增强和实施状态。根据合规审计的结果，内部审计部门鼓励在公司内部或外部供应商处没有接受合规教育机会的部门和分部进行内部培训。法律与合规部为持续提供合规教育建立了框架。
【合规负责人】
南云幸一（执行役员，全球管理和规划本部副部长）
灌输合规思维
为了提高员工对合规问题的认识，滨松光子学定期在其内部网站上发布有关公司企业道德（合规）方法的信息，以提醒员工注意。
此外，我们还继续实施以下合规思维活动。
・新聘员工和老员工在受聘的第三年接受合规教育。
・内部审计部门还会在审计的同时提供适当的合规培训。
・每年对所有员工实施一次意识调查，以鼓励他们了解各种法规和合规知识。公司通过本次调查深入了解不公平商业行为的情况。
・通过电子邮件向所有员工分发合规杂志。
举报人计划
每位员工都有责任推进合规活动。如果发现错误，公司的基本方法是在管理链内解决问题。但是，此类解决方案可能并不总是可行的，为应对此类情况，公司已制定举报人计划。举报人计划的联络人是审计与监事会、总务部、人力资源部，以及法律与合规部。
从某人提出指控的那一刻起，公司就采取谨慎措施，对所有个人和有关举报人的其它信息保密，以保护举报人免于因举报行为而遭受任何类型的不利和滥用权利。发生举报事件时，作为举报人联络人的审计与监事会、总务部、人力资源部，以及法律与合规部将与负责举报事项的管理人员协商。如有必要，也可以征求律师和其他外部专家的意见。这些当事方共同努力，以公平、公正的方式调查相关事宜。如果发现非法行为的指控属实，将根据劳动法规采取纪律处分。
通过举报人计划收到的举报数量在 ESG 数据的治理部分披露。
ESG 数据
【报告内容示例】
非法提供利益、贿赂、欺诈、不公平交易、参与反社会力量、犯罪行为、骚扰、侵犯人权、违反法律和公共利益的内容等。
反腐败
根据“滨松集团行为准则”，我们集团承诺防止任何形式的腐败，包括贿赂和贪污。正如我们在 2017 年 8 月签署联合国全球契约 (UNGC) 时所宣布的，这项承诺是我们业务的核心。此外，“滨松光子学株式会社反腐败方针”（“方针”）明确规定，禁止任何形式的腐败，且必须建立防止此类腐败的内部系统。海外子公司还制定了内部反腐败法规。
滨松光子学株式会社反腐败方针
- 禁止贿赂和腐败
滨松光子学株式会社旨在通过要求所有役员和员工以高道德意识开展企业活动，使我们成长并发展为一家健全且值得信赖的公司，并禁止任何形式的腐败，例如贿赂、过度送礼和招待、敲诈勒索、挪用公款、串谋、违反信托、利益冲突、卡特尔、洗钱等。
我们不会直接或间接地向国内外公职人员、准公务员及其他业务合作伙伴（以下统称为“业务合作伙伴”）收受或提供任何形式的贿赂。我们也不会收受或提供超出社会公认标准的、不公平的送礼、招待、好处或其他利益。
除非相关国家或地区的反腐败法律法规明确允许，否则禁止向公职人员和准公务员支付小费（便利费），以推动或加速常规行政程序。 - 遵守国家法律法规
我们遵守适用于我们运营所在国家和地区的防腐败相关法律法规。 - 组织和管理系统开发
在负责合规役员的统筹下，我们制定了合适的内部防腐败法规，并明确了责任部门。此外，我们将与业务合作伙伴之间赠送/收受的礼品及招待控制在合理范围内，并建立提前向公司报备此类行为的系统，以便妥善管理相关记录。
我们还将酌情向董事会汇报我们在防腐败方面所做工作的进展情况。 - 确保有效性
我们将通过内部审计、意识调查、风险分析等方式，监督我们集团是否遵守此类方针及相关法规，同时评估此类方针及相关法规的有效性。
此外，我们将定期为高级役员和员工开展有关防腐败行为的教育和培训，例如禁止贿赂、普及检举系统。 - 检举系统
我们已建立检举系统，接受贿赂等各类腐败行为的举报。
我们全方位保护检举人，确保其不会因举报而遭受不利影响，同时努力尽早发现腐败行为并采取恰当应对措施。
成立时间：2025 年 10 月 1 日
根据本方针，滨松光子学株式会社实施了“反贿赂法规”和指南，并在公司内部推行详细标准，同时积极推进反腐败举措。
我们还定期为役员开展相关培训，以确保他们知晓并理解反腐败的重要性。（2022 年 5 月，2025 年 8 月）
2025 财年，滨松光子学株式会社或其子公司在贪腐方面未发生违规，也未受到制裁。
反竞争行为
禁止限制自由竞争是公司业务的核心原则。作为我们对利益相关者承诺的一部分，我们指导所有员工将公平交易和公平竞争纳入我们的业务活动。
2025 财年，滨松光子学株式会社未受到与反竞争行为、反垄断案件或垄断行为有关的任何法律诉讼。
禁止内幕交易
滨松光子学的公司行为准则明确禁止内幕交易。公司制定内部信息管理规定，并确保所有员工都熟悉。
为了让所有投资者清楚了解其业务活动，滨松光子学开展了积极的集团财务信息 (IR) 计划。为此，公司采取谨慎措施防止不公平披露。滨松光子学在季度结算和季度业绩公布之间的静默期内暂停 IR 活动。我们还提醒相关方不要披露内幕信息，并在开展 IR 活动时始终注意公平披露。
消除与反社会力量的关系
滨松光子学理解，社会期望并要求其必须消除与有组织犯罪和其他反社会力量的所有关系。公司的企业行为规范明确要求拒绝与任何此类人员或团体建立任何关系，并将此信息分发给所有员工。
公司还与当地警察和相关组织保持密切的工作关系，并努力随时了解反社会力量。
防止非法出口
海外销售约占滨松光子学净销售额的 70%。这些产品包括能够应用于或转移到传统和大规模破坏性武器中的物品。在这种情况下，公司会非常关注出口管制。具体而言，我们规定了出口管制的内部合规计划，并建立了一个专门单位，即物流管理部出口管制小组，全面负责内部出口管制。此外，公司不仅积极进行出口管制判断，还积极开展相关信息收集、内部培训（每年对每个部门和每个层级进行 40 多次培训）、年度审计以及与公共机构合作制定稳健的出口管制合规和适当处理的框架。
税务透明度
滨松光子学已制定其可持续发展基本方针，并表里如一地遵守所有相关法律、法规和国际规则。所有员工都应以强烈的道德意识为基础开展业务。就税务而言，公司严格遵守各国家和地区的法律、法规和规则，本着可持续发展基本方针的精神，根据其业务活动的内容缴纳应缴税款。
【财务、会计和税务负责人】
森和彦（取缔役、上席执行役员兼财务会计本部长）
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