当社(※)は、企業経営において、株主にとどまらず、従業員、取引先、顧客、債権者、地域社会をはじめとする多様なステークホルダーとの価値協創が重要となっていることを踏まえ、マルチステークホルダーとの適切な協働に取り組んでまいります。その上で、価値協創や生産性向上によって生み出された収益・成果について、マルチステークホルダーへの適切な分配を行うことが、賃金引上げのモメンタムの維持や経済の持続的発展につながるという観点から、従業員への還元や取引先への配慮が重要であることを踏まえ、以下の取組を進めてまいります。

(※)マルチステークホルダー方針はTDKエレクトロニクスファクトリーズ株式会社に適用されます。

1．従業員への還元

当社は、経営資源の成長分野への重点的な投入、従業員の能力開発やスキル向上等を通じて、持続的な成長と生産性向上に取り組み、付加価値の最大化に注力します。その上で、生み出した収益・成果に基づいて、「賃金決定の大原則」にのっとり、当社の状況を踏まえた適切な方法による賃金の引上げを行うとともに、それ以外の総合的な処遇改善としても、従業員のエンゲージメント向上や更なる生産性の向上に資するよう、教育訓練等を中心に積極的に取り組むことを通じて、従業員への持続的な還元を目指します。

（個別項目）

具体的には、賃金の引上げについて当社の経営状況や社会の経済情勢を踏まえ、労使間の建設的な対話を通じて行うとともに、教育訓練等について、各従業員のキャリア形成や専門スキル習得に資する学習環境の提供に取り組んでまいります。

2．取引先への配慮

当社はパートナーシップ構築宣言の内容遵守に、引き続き、取り組んでまいります。
なお、パートナーシップ構築宣言のポータルサイトへの掲載が取りやめとなった場合、マルチステークホルダー方針の公表を自主的に取り下げます。

・パートナーシップ構築宣言のURL
https://www.biz-partnership.jp/declaration/129539-05-20-akita.pdf

また、消費税の免税事業者との取引関係についても、政府が公表する免税事業者及びその取引先のインボイス制度への対応に関する考え方等を参照し、適切な関係の構築に取り組んでまいります。

これらの項目について、取組状況の確認を行いつつ、着実な取組を進めてまいります。

In recognition of the growing importance of collaborative value creation with various stakeholders—including shareholders, employees, business partners, customers, creditors, and local communities—in corporate management, TDK Corporation*("TDK" or "we") is committed to appropriate collaboration with multi-stakeholders. We also believe that the appropriate distribution of profits and results to stakeholders, generated through collaborative value creation and improved productivity, is crucial for maintaining the momentum of wage increases and contributing to sustainable economic development. With this in mind, we will promote the following initiatives while continuing to focus on employee benefits and considerations for business partners.

1. Returns to employees

TDK Corporation will focus on maximizing added value through initiatives to achieve sustained growth and productivity improvement based on the prioritized allocation of managerial resources to growth areas and the development and improvement of employees' competence and skills. Based on the revenues and achievements it generates, TDK Corporation will raise wages by methods appropriate to its corporate situation, in accordance with the Primary Principle on Wage Determination, while proactively educating and training employees to contribute to higher employee engagement and productivity, as another means to comprehensively improve the treatment of employees. Through these initiatives, we aim to achieve consistent returns to employees.

(Individual items)

Specifically, regarding wage increases, we will raise wages through constructive dialogue between labor and management, taking into account our company's business situation and the broader economic climate. Additionally, we will strive to provide a learning environment that supports each employee's career development and acquisition of specialized skills through education and training.

2. Consideration for business partners

TDK Corporation will continue to comply with the Partnership Building Declaration.
If the Partnership Building Declaration ceases to be viewable on the portal, we will voluntarily withdraw our publication of the Multi-Stakeholder Policy.

・URL of the Partnership Building Declaration
https://www.biz-partnership.jp/declaration/129539-05-20-akita.pdf

In addition, with regard to business relationships with business partners enjoying consumption tax-exemption, we will work to build appropriate relationships with them, referring to the government's view on the response to the invoice system by them and their business partners.

TDK Corporation will monitor the implementation of these initiatives and take steps steadily.