一、KOHL'S商业伙伴合约条款

KOHL'S承诺在从事各项商业活动过程中永远坚守法规和人道主义。KOHL'S的所有供应商和合同公司（商业伙伴）在其生产作业和商业活动过程中也必须完全遵守国家和地方的有关法规。所有的商业伙伴都必须保持高度的商业道德规范，尊重人权。如果工业标准的要求超过了当地的法规要求，应以较高的的标准为准。我公司的标准归纳如下：

员工雇用规范: KOHL'S 只与尊重员工合法权益的商业伙伴进行业务往来。这些商业伙伴的员工能够自愿工作，享受平等待遇，收取合理报酬，不冒险从事可能危害身体健康的作业。他们有结社自由，不受任何形式的剥削欺诈。

工资及福利待遇：KOHL'S 的商业伙伴必须向员工支付合理的工资，并按照法律规定给予相应的福利待遇。工资和福利待遇的标准不低于(a)有关法律规定的标准，和(b)当地同类生产单位的通用标准。除了对员工正常工作时间所支付的报酬外，还应对他们的加班工作进行补偿，加班工资额应采用法律规定的比率。在没有此类法规的国家，加班工资至少应等于工人的正常工资。KOHL'S认为工资对于满足工人的基本生活需要是极其重要的。KOHL'S将寻求并优先承诺不断改善员工工资及福利待遇的商业伙伴。

工作时间及休息日：商业伙伴应对员工正常的工作时间及加班时间进行限制，使其不超过法律对于相关行业所做的规定范围。商业伙伴必须为工人安排合理的固定休息时间，要保证员工每七天至少休息一天。任何超出当地正常工作时间以上的工作时间，都必须按有关法律规定给予补偿。

童工：严禁使用童工。商业伙伴必须完全遵守有关未成年人工作限制的规定，特别是有关其工作小时数、工资、最低教育程度、工作条件等的规定。童工所指的未成年人是指任何年龄小于15岁的人（或者如果该国家法律允许则可以为14岁）。另外，如果该国规定的完成义务教育的年龄大于15岁的话，任何小于义务教育完成年龄的人也属于未成人，KOHL'S不会与使用或同意使用童工的商业伙伴做生意。

犯人劳力和强制劳力：在制造和装配为KOHL'S提供的产品的整个过程中不能出现任何使用契约或做为抵押强迫他人劳动的情况。不得利用囚犯或强迫劳动进行生产。所谓强迫劳动，是指工人在非自愿的情况下因受到不从事该劳动就会受到惩罚的威胁，而被迫提供的劳动或服务。

歧视：雇用员工（包括招聘、工资、福利、晋级、解聘及退休等）应当以工人的能力为标准，而不能以其个人特征为标准。招聘工人时所考虑的应该是该工人从事该项工作的能力，而不是他的性别、年龄、性倾向、是否有残疾、种族特征、文化或宗教信仰等特征。如果商业伙伴因工人的性别、年龄、性倾向、身体残疾状况、种族特征、文化或宗教信仰等特征而歧视某些人，那么KOHL'S不会与这些公司发展业务。

结社自由：工人必须有自由选择加入社会团体的权利。商业伙伴必须承认及尊重工人有结社自由和集体谈判的权利。对于和平履行自己的法定权利加入或拒绝加入某一社会团体的工人，不得进行威胁或骚扰。

纪律处分形式：应当尊重每一个工人的尊严。不能对任何工人进行体罚。应保证工人在肉体上和心理上不受到侵犯。工人不应受到语言骚扰、性骚扰或其他形式的身体或精神上的压迫、虐待及威胁。商业伙伴不得使用或允许使用罚款作为纪律处分的形式。

妇女权益：所有的商业伙伴都应保证其妇女员工在雇用的各个方面都受到平等对待。不能以怀孕测试做为聘用或留用工人的条件。在需要进行怀孕测试时，也应让工人在完全自愿的情况下决定是否进行测试。工人不应从事可能破坏生育能力的有害作业。商业伙伴不能强迫工人采取避孕措施。

工业健康与安全：商业伙伴应当为工作提供健康、卫生、安全的工作环境，以使工人避免在生产设施进行的过程中发生事故及工伤。商业伙伴必须完全遵守有关工作场所健康和安全的强制性标准。如果商业伙伴为员工提供居住设施，那么他们必须保证这些居住设施符合有关法律规定的强制性健康和安全标准。

职业道德准则：KOHL'S在商业领域坚持自己的职业道德标准。KOHL'S也要确定其商业伙伴在进行商业活动中遵循与此相适应的职业道德规范。KOHL'S严禁以获取或保持业务为目的向任何个人和单位进行贿赂、给与回扣或支付其他形式的非法或不当款项。

监督与守约：KOHL'S认为应当以积极主动的监督方式，保证商业伙伴遵守KOHL'S签署的《合约条款》和《购货单条款》。这既可以包括筛选商业伙伴，也可以包括派遣KOHL'S代表定期或不定期、预先通知或不预先通知地对工厂进行现场检查等方式，确保《合约条款》得到遵守。

KOHL'S要求其检查员、联系人和代表在对工厂或生产设施进行检查时，注意那些违反KOHL'S《合约条款》的情况，并将有疑问的情况报告给管理层，管理层将根据情况进行跟进，提出整改要求。如果你认为这些合约条款没有得到坚持，或者你有任何疑问，请告诉KOHL'S的代表。你的身份将予保密。

二、Kohl's(科尔士)验厂的注意事项

Kohl's公司简介
       科尔士百货公司 (Kohl's) 是美国著名的面向家庭的专业百货公司。科尔士百货公司 (Kohl's) 由Kohl家族于1962年在密尔沃基创立，此后迅速发展，现在科尔士百货公司 (Kohl's) 的商店遍布美国40个州，并且每年的商店数量都在增加当中。

科尔士百货公司 (Kohl's) 的销售对象以家有幼儿的年轻母亲为主，店铺多数设于家庭聚居的市区，强调购物便利和物有所值。科尔士百货公司 (Kohl's) 设有儿童、青少年、女士及男士产品部，产品系列有男装、女装、少年装、童装、包包用品、玩偶、鞋靴、首饰、美容品、家居服饰、餐饮用具、家具装饰、卫生用品、旅行装备、电子产品。

Kohl’s验厂
       Kohl’s验厂是指美国Kohl’s百货对其全球供应商进行的审核，包括人权、品质、反恐验厂。

Kohl's验厂要审核人权、品质和反恐三个项目。品质占的比重很大。KOHL’S的人权验厂基本每家工厂都需要进行，审核结果对订单有着非常大的关系。如有严重的问题或几次验厂均不能通过，将不能下单或影响出货。品质和反恐验厂，不是每家工厂都要进行，具体根据客户的要求安排。

KOHL'S人权验厂使用的标准Code of Conduct，是COC验厂标准中一种，官方称作KOHL'S商业伙伴合作条款。KOHL’S人权验厂与其他美国客户人权验厂的要求比较接近，但是却又有自己特别的地方。

Kohl's验厂注意事项

1、Kohl's验厂对门有个特殊的要求，厂房内的门必须向里开，如果工厂装的是移动的门，或者是向外开的就必须改成向内开的，不然Kohl's是不能接受的。对于安全出口的要求是，安全出品不能在同一面墙上，可以相邻，也可以相对。但是相邻的话两门之间的直线距离不能少于5m。仓库面积300平方米以内，须有一个安全出口。

2、Kohl's验厂在社保方面要求100%交保标准，有些工厂会说我们是达到当地最低交保标准的，同时在社保局也拿到了社保批文的文件的，但是在这里Kohl's是不认可的。100%交保是硬性标准，如果达不到就拿不到验厂的合格的报告了。

3、Kohl's验厂采取的是和ICTI审核一样的零容忍标准，什么是零容忍呢？就是验厂报告上一个问题都没有才算通过。一般客户的验厂如果有些现场的小问题，比如灭火器位置不对或某个缝纫机没有挡针板等都是可以按受照片整改的，只要把整改好的样子发图片就好了，Kohl's验厂是不可以的必需按受复审，审核员现场验收合格才可以。

4、Kohl's的验厂日期，经常有工厂来咨询说Kohl's验厂时间是不是不通知，突击审核是吗？其实Kohl's的初审时间是通知的，但是复审和年审时间都是不通知的，也就是突击审核，需要工厂随时做好准备的。

通过Kohl's验厂的好处
        当前国际产业不仅要求企业的产品质优价廉，还要企业考虑其经营活动和政策对社会和道德的影响。企业能证明在社会责任，道德和质量方面非常负责任，会赢得竞争优势。同时赋予企业相关方，比如客户，投资者和消费者更强的信心。我们常说通过验厂，企业才拿到进入市场角逐的入场券。

三、KOHL'S验厂行为准则注意事项

        In accordance with Kohl’s Department Stores Terms of Engagement for Business Partners, Bureau Veritas Consumer Products Services, Pvt., Ltd. monitored Shantou Shi Chuang Gao Wan Ju You Xian Gong Si on December 16, 2011.  This letter is to inform you that extremely serious violations of Kohl’s Terms of Engagement were found during the monitoring visit and reported to Kohl’s.  Although any violation is deemed unacceptable, the violations in bold print require immediate corrective action.

Health and Safety

1.    It was noted that the following exit doors were sliding:

-     1 out of 2 exit doors in the assembly section on the 4/F of production building A;

-     1 out of 2 exit doors in the assembly product section on the 3/F of production building A;

-     1 out of 2 exit doors in the spray painting section on the 4/F of production building B;

-     2 out of 2 exit doors in the mould section on the 1/F of production building B;

-     3 out of 3 exit doors in the injection section of production building C.

        In accordance with Article 7.4.12 of the Code for Design of Building Fire Protection and Prevention (GB: 50016-2006): Evacuation doors in a building should be according to the followings:

-     Evacuation doors of civil buildings and factories should open in the direction of traffic.  The opening direction is not restricted for a room (except for workshop type A and B) with no more than 60 occupants and average number of passengers for each evacuation door does not exceed 30;

-     Evacuation doors of civil buildings and factories should install outward door, double slide door, rolling door, flap door and revolving door are prohibited;

-     Evacuation doors of warehouse should be outward door opening in the direction of traffic.  The slide door or rolling door may be installed in side wall of the first floor of warehouse.  But slide door or rolling door should not used in type A and B warehouse;

-     Evacuation doors with access control in crowded concourses, or gate of inhabitancy buildings with locking devices, should be constructed to ensure easy opening from inside without keys or any other tools in case of fire; and marks and usage guides should be posted in prominent places.

        In accordance with Kohl’s Terms of Engagement:  Kohl's will only utilize Business Partners who provide workers with a clean, safe and healthful work environment designated to prevent accidents and injuries arising out of, or occurring while in the course of work, or as a result of the operation of a Business Partner’s facility.  All Business Partners must comply with all applicable, legally mandated standards for workplace health and safety.                                                                                    

        Kohl’s requires management to immediately replace all sliding doors with doors that open in the direction of evacuation or install a permanent device to ensure that the doors remain open during all operating hours of the factory.     

2.    It was noted that 1 out of 2 exit doors in the painting section on the 4/F of the production building B opened inward.

        In accordance with Article 7.4.12 of the Code for Design of Building Fire Protection and Prevention (GB: 50016-2006):  Evacuation doors in a building should be according to the followings:

-     Evacuation doors of civil buildings and factories should open in the direction of traffic.  The opening direction is not restricted for a room (except for workshop type A and B) with no more than 60 occupants and average number of passengers for each evacuation door does not exceed 30;

-     Evacuation doors of civil buildings and factories should install outward door, double slide door, rolling door, flap door and revolving door are prohibited;

-     Evacuation doors of warehouse should be outward door opening in the direction of traffic.  The slide door or rolling door may be installed in side wall of the first floor of warehouse.  But slide door or rolling door should not used in type A and B warehouse;

-     Evacuation doors with access control in crowded concourses, or gate of inhabitancy buildings with locking devices, should be constructed to ensure easy opening from inside without keys or any other tools in case of fire; and marks and usage guides should be posted in prominent places.

        Kohl’s requires management to ensure all exit doors open in the direction of evacuation.  If management cannot make the doors open outward, the next best solution is to completely remove the doors from the hinges, if feasible.  If this is not feasible, then a locking device must be used to keep them open during working hours.  The device that is installed must be a permanent locking device to ensure the doors remain open during operating hours.

3.    It was noted that the chemicals in the production sections were not posted with safety labels.

        In accordance with Article 14 of the Regulation For Chemical Usage Safety in Work Place: (1)  In case of transferring or loading the chemicals purchased into a new container, it is required to mark clearly the descriptions of these chemicals on the newly adopted container.  As to those hazardous chemicals that have been transferred or loaded into a new container, it is necessary to stick a safety precautions mark on the new container. (2)  The original safety precautions mark upon those containers that contain hazardous chemicals shall not be replaced before these containers have been cleansed.

        Kohl's requires management to ensure safety labels (in the native language of the employees) are attached on all chemicals.

4.    It was noted that the warning signs on the electricity connection boxes were painted on the boxes, which was not in compliance with the legal requirement.

        In accordance with Article 2-7 of Warning Sign in the Guidelines for Safety Signs and Usage (GB: 2894-2008):  The electric shock warning sign should be marked on electricity devices and circuit where electric shock may happen.  6.2 The material of signs: safety signs should be made of durable material.  The materials which will be deformed or deteriorated when wet and flammable material are generally should not be used.  The insulation material should be used at workplace where there is risk of electric shock.

        Kohl’s requires management to ensure that all electricity connection boxes in the facility are clearly and properly marked with warning signs in the workers’ native language and are in compliance with the legal requirement.  

5.    It was noted that management had not provided regular occupational health checks to employees who were in contact with hazardous materials.

        In accordance with Article 32 Law of the People’s Republic of China on the Prevention and Treatment of Occupational Diseases:  For the laborers that are engaged in the operations contacting the harm of occupational diseases, the employing work unit shall organize the occupational health examination of the laborers before they take the posts, when they are at the posts and when they leave the posts, the employing work unit shall inform the laborers of the examination results. The employing work unit shall afford the expenses needed for the occupational health examination.  The employing work unit may not assign the laborers that haven’t gone through the pre-post occupational health examination to undertake the operations involving the harm of occupational diseases; may not assign the laborers that have occupational contraindications to undertake the operations that they shall avoid; the laborers that are found to have the health injuries related to their posts during the occupational health examination shall be transferred from their former posts and be settled appropriately; and the employing work unit may not cancel or terminate the labor contacts signed with the laborers that haven’t gone through the occupational health examination before they leave their posts.  The occupational health examination shall be undertaken by the medical health institutions approved by the administrative departments of health of the people’s governments at the provincial level and above.

        Kohl’s requires management to provide all eligible employees with occupational health checks.  Records must be maintained showing that the health checks have taken place.                    

Health and Safety Dormitories

1.    It was noted that production building B was attached to the dormitory building.

        In accordance with Article 19 of Fire Control Law of the People’s Republic of China:  Dormitories and places engaged in production, storage and sales of inflammable and explosive dangerous goods must not be located in the same building and shall keep certain distance.  Dormitories and places engaged in production, storage, and sales of other goods can be located in the same building only when they are in accordance with the requirements of the State Technical Standards on Fire Control for Engineering Construction.

        In accordance with Kohl’s Terms of Engagement:  Where applicable, Business Partners who provide residential facilities for their workers must provide safe and healthy facilities, separate from production facilities, that comply with legally mandated standards for health and safety.                                                                                                                    

        Kohl’s requires management to ensure all dormitories are located separate from production and warehouse facilities.        

2.    It was noted that the exit doors on the 3rd and 4th floors between production building B and the dormitory were rolling.

        In accordance with Kohl’s Terms of Engagement:  Where applicable, Business Partners who provide residential facilities for their workers must provide safe and healthy facilities, separate from production facilities, that comply with legally mandated standards for health and safety.                                                                                                                    

        Kohl’s requires management to immediately replace all rolling doors with doors that open in the direction of evacuation or install a permanent device to ensure that the doors remain open during all operating hours of the factory.     

Wages and Benefits

It was noted that 104 out of 135 employees were provided with pension, accident, unemployment, and maternity insurances in December 2011.  No medical insurance was provided for employees. 

In accordance with the PRC Labor Law, Article 72:  Employing unit and workers must participate in social insurance and pay social insurance premiums in accordance with the law.                                                                                                                                

In accordance with Article 73:  Labors shall enjoy social insurance benefits under the following circumstances:   

-    Retirement;                                                                                                

-    Illness or injury;                                                                                                 

-    Disability caused by work-related injury or occupational disease;                                                  

-    Unemployment;                                                                                         

-    Child-bearing.

Therefore, according to national law, all 5 types of social insurance schemes mentioned above shall be provided for all employees of a factory. 

In accordance with Kohl’s Terms of Engagement:  Kohl's Business Partners must pay workers wages and legally mandated benefits that comply with the higher of (a) any applicable law, or (b) to match the prevailing local manufacturing or industry practices. 

In accordance with Kohl’s Monitoring Program pertaining to Social Insurance coverage inChina:  All employees of a factory shall be covered with accident and / or injury insurance and all female employees will be provided with maternity insurance and/or paid maternity leave.      

Kohl’s requires management to ensure that all employees participate in all 5 types of social insurance and receive all of their statutory welfare entitlements as stipulated by national law.  Management must provide all employees with accident / injury insurance.  The factory must either purchase social work related injury insurance, purchase commercial accident / injury insurance or both types of insurance can be purchased to ensure that all employees are covered.  For the remaining 4 types of social insurance employees must participate as deemed required by the law.  Otherwise management must obtain a Waiver that is stamped by the local authority seeking exemptions from certain kinds of social insurance and verifying that the social insurance provided meets the requirements of the local law.  The Waiver must indicate the number of employees participating in each type of social insurance.  Paid maternity leave must be provided to employees, if child-bearing insurance has not been implemented or if the factory has not purchased child-bearing leave from the local Social Insurance Bureau.  Management must provide a valid Payment Receipt indicating the amount and type of social insurance purchased which matches the number of employees and type of insurance on the Waiver.  If the number of employees increases or decreases the factory must obtain an amendment to the Waiver indicating that the insurance provided still meets the local requirements.      

Working Hours                                                                            

It was noted that:

-     5 out of 5 sampled employees worked 48 to 60 hours of overtime in April 2011;

-     5 out of 5 sampled employees worked 69 to 78 hours of overtime in August 2011;

-     15 out of 15 sampled employees worked 54 to 68 hours of overtime in October 2011.

 KOHL'S验厂行为准则注意事项

In accordance with Article 41 of the Labor Law of the PRC:  After consultation with the trade union and employees, the employer may extend working hours due to its production or business needs, but the extended working hours shall not generally exceed 1 hour a day; in special circumstances that require an extension of working hours, the extended working hours shall not exceed 3 hours a day and 36 hours a month on condition that the health of employees is guaranteed.

In accordance with Kohl’s Terms of Engagement:  Kohl's expects its Business Partners to operate based on prevailing local work hours.  Except in extraordinary circumstances, Business Partners shall limit the number of hours that workers may work on a regularly scheduled basis to the legal limit on regular and overtime hours established by local laws and regulations in the jurisdiction in which they manufacture.  Subject to the requirements of local law, a regularly scheduled work week of no more than 60 hours and 1 day off in every 7 day period are encouraged.  Partners will comply with applicable laws that entitle workers to vacation time, leave periods and holidays.  Business Partners must regularly provide reasonable rest periods and 1 day off within a 7 day period.  Any time worked over the norm for the area should be compensated as prescribed by the local labor laws.  Working hours must be recorded by an automated timekeeping system.  Whenever a worker is present in a facility, the worker’s time must be recorded and the worker properly compensated.  This applies to both regular and overtime working hours and any time used for work preparations or repairs.

Kohl’s requires management to ensure that overtime hours worked by all employees are within the stipulations of the law and Kohl’s Terms of Engagement.          

Communication and Record Keeping

It was noted that management was unable to provide wage and working hour records for November 2010 and December 2010.

In accordance with Kohl’s Terms of Engagement:  All Business Partners must maintain in the factories producing merchandise for Kohl’s all documentation necessary to demonstrate compliance with Kohl’s Terms ofEngagement.                                                                                  

Kohl's requires management to maintain wage and working hour records for at least 12 months.

The above findings and remediations were discussed with Mr. Yang Aiguo, Factory Manager, by the Bureau Veritas Consumer Products Services, Pvt., Ltd. monitors.  Kohl’s takes violations of the type found at the facility extremely serious.  We expect your management to do likewise and to take immediate corrective actions.  Please forward a Corrective Action Plan to Kohl’s within 3 days upon receipt of this letter.  You may either fax the Plan to Kohl’s at 262-703-6450 or e-mail the Plan to deanne.lowe@kohls.com.  A second monitoring visit will be scheduled and performed by Bureau Veritas Consumer Products Services, Pvt., Ltd. for Kohl’s within 45 days of the most recent visit.  Should you be found to be in continued violation of Kohl’s Terms of Engagement, Kohl's Department Stores will take the appropriate action, including the potential termination of business relations with Shantou Shi Chuang Gao Wan Ju You Xian Gong Si and its Business Partners.  We thank you in advance for complying with Kohl’s Terms of Engagement.