Human Rights

Policy and Fundamental Principles

Our company group supports and respects the international standards on human rights as outlined in the "Universal Declaration of Human Rights" and the "Declaration on Fundamental Principles and Rights at Work." We not only comply with the laws applicable in the regions where we operate our business activities but also adhere to higher standards when there are discrepancies between internationally recognized norms and local laws. We strive to enhance understanding of human rights among all stakeholders involved in our business activities and fulfill our responsibility to respect human rights. In order to sustainably drive all our business activities, we are committed to respecting human rights. We strive to avoid discrimination and human rights violations based on race, skin color, language, creed, religion, gender, sexual orientation, gender identity, nationality, age, origin, physical or mental disabilities, illnesses, or any other factors. We endeavor to provide equal opportunities for all individuals and fulfill our responsibility to respect human rights.

Promoting Human Rights Due Diligence

Our company group is fully dedicated to promoting human rights due diligence throughout all our business activities. This means actively identifying, preventing, and mitigating any potential adverse impacts on human rights arising from our operations. We have established appropriate mechanisms based on the United Nations "Guiding Principles on Business and Human Rights" and conduct regular assessments to identify potential risks and take appropriate measures to address them. We engage with stakeholders, including employees, suppliers, and the local community, ensuring their voices are heard and incorporating their perspectives into our decision-making processes. By implementing human rights due diligence, we aim to foster a culture of respect for human rights and contribute to a sustainable and responsible business environment. We have created a risk map by extracting relevant human rights risks, taking into account inputs from experts, feedback from stakeholders, and consultations with our group's operational activities and support channels. The risk map considers stakeholders, occurrence frequency, and severity of the identified risks. It is important to note that we will continuously review and update the mapping items as part of our ongoing commitment to ensuring its relevance and effectiveness.

  • 1. Identifying Human Rights Risks

    By referring to indicators and tools, we have established screening criteria. These criteria include:

    ・Country-specific human rights indicators from international organizations.
    ・ESG risk assessment tools adopted by international organizations for private investment.
  • 2. Setting Incident Risk Items

    We have considered the following references to set incident risk items:

    ・Universal Declaration of Human Rights by the United Nations.
    ・ISO 26000 guidelines.
    ・ILO Declaration on Fundamental Principles and Rights at Work.
  • 3. Identifying and Evaluating Human Rights Risks

    Conduct human rights risk assessment

    ・To identify human rights risks, we have conducted a mapping exercise.
    ・We assess the identified risks through assessments specifically designed for this purpose.
  • 4. Remediation and Improvement

    Efforts to rectify the situation

    ・Correcting any violations or non-compliance with human rights standards.
    ・Reviewing and revising activity plans to address identified risks and improve human rights performance.
    ・Communicating and engaging with relevant stakeholders to address their concerns and incorporate their feedback for continuous improvement.
    ・Monitoring progress

System for Promoting Respect for Human Rights

With the aim of realizing corporate activities in accordance with the human rights policy for all employees working for the Group, the Group promotes knowledge of human rights and understanding of risks and issues in corporate activities. The status of promotion is regularly reported to the Management Committee, which makes decisions on specific plans and measures based on the human rights policy.

Response to Problem Solving

The Group accepts consultations and complaints from customers. We ensure the anonymity and confidentiality of customers when responding to consultations, complaints, etc. received at the consultation counter.
We have established a hotline and a consultation room for employees, and have established a consultation and complaint response system that guarantees anonymity and confidentiality, and is fair and compatible with the rights of whistleblowers.
・Business Partners and All Stakeholders
The Group asks its business partners and stakeholders to understand its human rights policy and expects them to respect human rights in the same manner as we do.


Based on our "Human Rights Policy," our group aims to be an organization where people with diverse backgrounds, talents, experiences, and values respect each other, maximize their abilities, and allow each individual to play an active role.


The Group has established an internal contact point and operates an internal reporting system to enable early response to compliance violations and moral violations related to harassment, discrimination, and human rights. To ensure that whistleblowers do not suffer any disadvantages, such as anonymous reporting, we respond to such reports in cooperation with the relevant departments while maintaining confidentiality.


In accordance with the "Human Rights Policy," the Group will foster a culture in which employees respect each other's values and create an environment in which the diversity of its human resources is linked to its competitiveness. We believe that supporting diverse work styles and balancing family and work is essential for women to achieve success in their careers, and we are working to promote a work-life balance and to enable diverse work styles, such as telecommuting, shorter hours, and flextime work, to suit each individual's work requirements.

Support for Employees During Child Rearing

Our company group believes that creating a work environment where employees can confidently give birth to and raise the children who will shape the next generation is a fundamental role demanded of businesses. In order to actively promote the creation of a workplace environment where employees can balance both work and childcare while fully utilizing their abilities, we are working to establish various systems and enhance the employment environment. Furthermore, we are fostering collaboration among relevant departments to improve the rate of male employees taking parental leave.

Health and Safety

We believe that in order to provide high performance to our stakeholders, it is essential for our employees to be healthy both physically and mentally. To ensure that our employees can sustain high performance, we will work to create a comfortable environment in which they can concentrate on their work by providing a safe and secure working environment in compliance with the Occupational Health and Safety Law and internal health and safety management regulations.

Basic Health Care Policy

The Group believes that the health of its employees is essential to providing services that exceed client expectations.Employees place the highest priority on their own health and strive to maintain and improve their physical and mental health, and we provide a comfortable work environment so that each employee can fully demonstrate his or her abilities. In addition, the Human Resources Department promotes health management for employees in cooperation with industrial physicians by ensuring appropriate use and management of personal information such as results of medical checkups and stress checks.

Work-Life Balance

The Group reduces its workload by utilizing AI and DX systems. We also manage labor management in compliance with labor laws and regulations to ensure high performance by our employees.We are working with relevant departments to reduce excessive working hours and overtime and to create a healthy and safe work environment.
・Health checkups
・Monitoring work hours and interviewing employees
・Notification and guidance to employees who may be working long hours and their supervisors

Human Capital

Policies and Fundamental Principles

For our group, personnel stands as the most critical management asset, and sustainable growth of our group is unattainable without a robust workforce. Identifying the enhancement of competitive talent as a materiality our group should pursue, it is no exaggeration to say that the growth of our personnel lies at the core of our sustainable progress. While the growth of each employee occurs through experiences in their respective "field," we systematically organize the necessary knowledge, skills, and more. This ensures that employees can learn and acquire what they need at the right moments, thereby establishing an internal system for continuous learning and development.

Optimization of Human Resource Deployment

To maximize the contribution of diverse professional talents and enhance organizational strength, our group implements strategic deployment of personnel according to their suitability. As part of our management policy, we continually carry out initiatives in talent deployment, ensuring that crucial and limited management resources, i.e., human capital, are flexibly relocated and positioned in areas critical for aggressive growth. This strategy accelerates our offensive moves, contributing to business advancement led by professional talents. Regular interviews between superiors and subordinates are conducted, considering the individual characteristics, expertise, job capabilities, strengths, and experiences of employees. Based on the assessment of these factors and confirmation of development and utilization plans, we contemplate the optimal deployment of personnel. Additionally, to strengthen the organization, strategically deploy and supplement human resources, and support employees' careers, we have established an internal open recruitment system.

Provision of Mid-to-Long-Term Incentives for Employees

Within our corporate group, we have adopted a stock ownership system (M&A Research Holdings Employee Stock Ownership Plan) as a mid-to-long-term incentive for employees. The M&A Research Holdings Employee Stock Ownership Plan allows employees (including those from group companies) to voluntarily join the stock ownership plan. Through monthly salary deductions, a specific amount is contributed to the stock ownership plan, and M&A Research Holdings shares are purchased each month. This program is operated as part of the employee welfare system with the aim of contributing to mid-to-long-term wealth formation. Additionally, a commendation system has been implemented for all employees to enhance motivation and foster a sense of solidarity within the company.

Community Relations

Contributing to a sustainable society through M&A

Through the provision of M&A services, the Group contributes to the revitalization of local communities by ensuring the survival and development of companies and maintaining employment. More than 99% of the companies in Japan are small and medium-sized enterprises (SMEs). According to the Teikoku Databank's "National Survey of Companies without Successors (2021)," approximately two-thirds (61.5%) of companies are without a successor. When a business closes due to lack of a successor, not only is unique technology and know-how lost, but the employees and their families are also affected. In addition, the successor problem is not only an issue for small and medium-sized enterprises, but also becomes a problem that can be a factor in the deterioration of the Japanese economy as a whole. The Group will contribute to solving this problem through M&A operations.

Avoiding Economic Losses through Quality Services Using AI Systems

By utilizing our proprietary AI and DX systems, we will provide speedy matching services while improving the closing rate, thereby resolving business succession issues, employment retention, and management issues faced by SMEs.

Contribution to Tax and Accountant Firms and Business Companies

The Group will collaborate with operating companies, tax accountant offices and accounting firms rooted in each region, and provide know-how and support so that these partners can tackle M&A operations with confidence.