- Sustainability TOP
- Governance
- Compliance
Compliance
Basic Approach
Isuzu recognizes that it is essential for all officers and employees to act in a spirit of compliance—that is, with high ethical standards that go beyond merely observing laws and regulations. In particular, Isuzu has positioned thorough compliance with laws and regulations as its most important management priority. In May 2026, Isuzu overhauled its previous Basic Policy for Compliance and established the Isuzu Code of Conduct, which serves as a guide for how to act from the standpoint of sound judgment and fairness in achieving the MISSION and VISION of the ISUZU ID, as well as the PURPOSE, "Moving the World - for You," while upholding the ISUZU ID's CORE VALUE of Mutual Growth as its mindset. The Code of Conduct covers five broad areas, ranging from compliance with laws related to business activities to the practice of ethical conduct expected of a corporate citizen. The Code of Conduct applies not to Isuzu alone but to all officers and employees of the Isuzu Group, including its Group companies in Japan and overseas. We will promote education and awareness in ways suited to each site, using the Code as a guide toward realizing the ISUZU ID across the entire Isuzu Group.
ISUZU Code of Conduct
1. Customer Trust
We recognize that customer trust is the foundation of our business activities, and we provide safe, high-quality products with sincere and reliable service.
2. Ensuring Fair and Sound Business Activities
To build sound market conditions and business relationships, we engage in fair and free competition and procurement activities, and thoroughly prohibit corrupt practices.
3. Safeguarding Management Resources
We thoroughly manage and operate the company's physical, financial, and electronic assets appropriately, striving for stable business operations and, in turn, the creation of value for society.
4. Respect for Employees
We promote a workplace where employees can work with peace of mind, addressing multiple aspects such as the prevention of harassment, respect for diversity, and the realization of work-life balance.
5. Being a Good Corporate Citizen
We actively engage in social contribution activities, including environmental conservation and dialogue with stakeholders, and work to foster a corporate culture with a high sense of ethics.
Compliance Promotion Structure
Isuzu has established a Compliance Committee chaired by the President and CEO. Its members are the heads of the divisions with jurisdiction over key laws and regulations, and the Audit and Supervisory Committee members and the Corporate Audit Dept. serve as observers. The Committee deliberates on compliance policies, plans, KPIs, and the status of their implementation, and determines the direction of compliance promotion for the Company and the Group. The Committee is also informed of the content of reports and consultations received at each consultation desk and oversees the status of the resolution process. Isuzu holds a monthly Quality and Compliance Promotion Meeting, attended by the Compliance Promotion Committee members from each division. At this meeting, divisions exchange information and report on their activities, working to prevent compliance risks. Isuzu has also established a framework for preventing compliance risks across the Group as a whole. In Japan, various compliance promotion meetings are held regularly with the participation of Group companies to share information and advance activities. At overseas sites, Isuzu regularly shares information with contact points at each Group company to help prevent compliance risks. In Thailand in particular, a key overseas site, Isuzu holds regular joint compliance promotion meetings for Group companies there to share information and promote activities. In the event a significant incident occurs, Isuzu receives prompt reports from the company concerned in accordance with the Group Company Management Regulations and works with it to respond.
Internal Reporting System
Establishment of the Employee Consultation Desk
Isuzu has established points of contact for reporting and consulting on compliance violations, misconduct, harassment, and other issues. In addition to internal points of contact, Isuzu has established an external point of contact at an outside law firm to ensure independence. These points of contact accept information from an impartial and neutral standpoint, and receive not only reports of clear violations of laws, regulations, or internal rules, but also consultations regarding potentially suspicious matters. At both internal and external points of contact, in accordance with the Whistleblower Protection Act, the names of individuals who provide information and the content of such reports are appropriately managed as confidential information, and we ensure that those who provide information are fully protected from being treated unfavorably. To raise awareness of these points of contact, we conduct regular awareness activities, including distributing a Compliance Guidebook and Compliance Consultation Desk Card containing contact information for internal and external points of contact, as well as displaying posters. The number of reports and consultations received through internal and external points of contact in fiscal 2026 was 76. In addition, each Group company has established internal and external points of contact and put in place a system for responding appropriately to reports received, working to strengthen compliance and governance.
Establishment of the Business Partner Consultation Desk
We maintain a Business Partner Consultation Desk within the Compliance Management Group of our Enterprise Risk Management Dept. as an impartial point of contact that accepts consultations from business partners regarding compliance issues. We appropriately manage the names of individuals who provide information and the content of their consultations as confidential information in accordance with the Whistleblower Protection Act.
Initiatives
Initiatives to Address Group-Wide Issues (in Japan)
In Japan, we identify Group-wide issues and promote activities to address them across the Group. For example, to eradicate drunk driving, we encourage each employee to be aware of their responsibilities as individuals involved in the automotive industry. Under the keyword "Do not drink and drive, and do not let others do so," we extend these efforts to employees' families, friends, and acquaintances. More specifically, we have employees sign a collective pledge to eradicate drunk driving and regularly provide video-based education, with the aim of renewing employees' awareness about the dangers inherent in drunk driving and the gravity of the social responsibility it entails. We also consider that building good human relations in the workplace is important for preventing harassment. We therefore organize regular training sessions for managerial-level and general employees to deepen their understanding of the significance of two-way communication between supervisors and subordinates as part of everyday working life.
Compliance Surveys (in Japan)
To confirm how firmly compliance awareness has taken root and to identify compliance risks, we conduct compliance surveys on a regular basis. The survey consists of questions regarding workplace culture and understanding of important legal topics, and is designed to be effective in identifying compliance risks. The survey results are fed back to the management and the compliance officers of each Group company and are used in those companies' activities.
Activities of Overseas Group Companies
In Thailand, a key overseas location, Isuzu promotes its activities in line with a compliance activity plan. Specifically, we conduct training by job level and e-learning and display posters to raise awareness of the need to eradicate drunk driving, thereby fostering compliance awareness. Isuzu also supports the promotion of compliance activities by holding regular joint compliance promotion meetings with Group companies in Thailand to check on progress and provide advice.
Compliance Training
The Isuzu Group provides compliance education to the employees of each Group company through in-person and online sessions to further enhance their awareness of compliance. As one example of these programs, our compliance education for newly appointed managers addresses the prevention of bullying and harassment, covering key definitions, case studies, and how to respond when incidents occur. Additionally, to further strengthen the compliance culture, Isuzu has introduced a feature that displays a compliance quiz when employees start up their computers, thereby fostering employee awareness of compliance day to day. In addition, personnel in charge of the company-wide consultation desk undergo training organized by external organizations to improve their ability to respond to consultations.
Main Training Themes
- Act Against Delay in Payment of Fees, etc. to Small and Medium-sized Entrusted Business Operators in Manufacturing and Other Specified Fields
- Intellectual Property
- Act on the Protection of Personal Information
- Confidential Information Management
- AEO (Authorized Economic Operator) Security Trade Control
- Harassment
- Prevention of Drunk Driving
- Type Certification (Raising Awareness of Legal Compliance)
Publication of Compliance Guidebook
In January 2006, Isuzu issued a Compliance Guidebook, a compilation of codes of conduct that communicates the basic attitudes and principles required of all officers and employees of Isuzu, and has distributed it to all employees ever since. Additionally, Isuzu has issued division-specific compliance guidebooks that compile cases of potential compliance issues that could arise from daily operations within each division or department, and distributed these guidebooks to the members of each department. These guidebooks are reviewed every year and updated not only to reflect amendments to relevant laws and regulations but also to make them easier for employees to understand.
Anti-Corruption Initiatives
We have established a code of conduct in the Compliance Guidebook covering the appropriate management of entertainment and gifts, the prohibition of insider trading, the prohibition of inappropriate entertainment of and gifts to public officials, quasi-public officials, and foreign public officials, and the prevention of bribery and money laundering. We make thorough efforts to ensure that all Isuzu officers and employees are informed of the code of conduct. For example, we have established guidelines on entertainment and gifts and ensure they are thoroughly communicated to employees. Additionally, with respect to the prohibition of insider trading, we regularly communicate our insider trading prevention regulations and conduct company-wide internal training. Furthermore, with respect to political donations and other political expenditures, we comply with the applicable laws and exercise strict controls to prevent illegal political donations. In fiscal 2026, Isuzu received no fines or other measures from regulatory authorities in relation to these matters.
Prevention of Anti-Competitive Practices
In its Compliance Guidebook, Isuzu stipulates compliance with the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade and the Act Against Delay in Payment of Fees, etc. to Small and Medium-sized Entrusted Business Operators in Manufacturing and Other Specified Fields, and requires all of its officers and employees to strictly adhere to these laws. In addition, we provide education on that Act and related matters to the relevant divisions within the Company as necessary to ensure thorough legal compliance.
Tax Policy
Isuzu Group regards tax payment as an important duty of a corporate citizen. To contribute to society through appropriate tax payment, we have established this tax policy and applied it to our Group companies.
- Compliance with Laws and Regulations
We will correctly interpret tax laws and related guidelines of all countries and regions where we conduct business activities, and pay appropriate taxes in accordance with their intent. - Prohibition of Tax Avoidance
We do not engage in tax avoidance activities that deviate from the intent and purpose of tax laws and regulations, such as transferring created value to low-tax jurisdictions, using schemes without real business substance, or utilizing tax havens. - Appropriate Transaction Pricing and Profit Sharing
In transactions with foreign affiliates, we will set prices that take into account arm's-length prices and pay appropriate taxes in accordance with the reality of local business activities. - Maintaining Good Relationships with Tax Authorities
We build and maintain good relationships with tax authorities both domestically and internationally based on a correct understanding of tax laws and regulations. - Tax Transparency
We will strive to disclose tax information to all stakeholders in a timely and appropriate manner. - Governance
CFO will establish a governance structure to effectively ensure that proper tax operations of the Group are conducted in accordance with this tax policy.
Ensuring the Reliability of the Type Certification System
Isuzu has designated a Director of the Board, and Senior Executive Officer as the officer responsible for certification operations, overseeing control of these operations.
| Officer Responsible for Certification Operations | Noboru Murakami (Director of the Board, and Senior Executive Officer) |
|---|---|
| Secretariat | EVP, Quality Assurance Division |
Regardless of cost, development and production schedules, or any other circumstances, Isuzu gives top priority to thorough compliance and, in particular, positions the reliability of the type certification system as one of its most important management priorities. Isuzu's products must fully comply with laws and regulations related to safety, the environment, and quality, and must live up to the trust placed in the Company by society. Isuzu will not tolerate any misconduct related to type certification, and will thoroughly instill compliance awareness across the entire organization, carrying out its operations based on fair and transparent procedures.