一、KOHL'S商業(yè)伙伴合約條款

KOHL'S承諾在從事各項(xiàng)商業(yè)活動(dòng)過(guò)程中永遠(yuǎn)堅(jiān)守法規(guī)和人道主義。KOHL'S的所有供應(yīng)商和合同公司（商業(yè)伙伴）在其生產(chǎn)作業(yè)和商業(yè)活動(dòng)過(guò)程中也必須完全遵守國(guó)家和地方的有關(guān)法規(guī)。所有的商業(yè)伙伴都必須保持高度的商業(yè)道德規(guī)范，尊重人權(quán)。如果工業(yè)標(biāo)準(zhǔn)的要求超過(guò)了當(dāng)?shù)氐姆ㄒ?guī)要求，應(yīng)以較高的的標(biāo)準(zhǔn)為準(zhǔn)。我公司的標(biāo)準(zhǔn)歸納如下：

員工雇用規(guī)范: KOHL'S 只與尊重員工合法權(quán)益的商業(yè)伙伴進(jìn)行業(yè)務(wù)往來(lái)。這些商業(yè)伙伴的員工能夠自愿工作，享受平等待遇，收取合理報(bào)酬，不冒險(xiǎn)從事可能危害身體健康的作業(yè)。他們有結(jié)社自由，不受任何形式的剝削欺詐。

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工資及福利待遇：KOHL'S 的商業(yè)伙伴必須向員工支付合理的工資，并按照法律規(guī)定給予相應(yīng)的福利待遇。工資和福利待遇的標(biāo)準(zhǔn)不低于(a)有關(guān)法律規(guī)定的標(biāo)準(zhǔn)，和(b)當(dāng)?shù)赝惿a(chǎn)單位的通用標(biāo)準(zhǔn)。除了對(duì)員工正常工作時(shí)間所支付的報(bào)酬外，還應(yīng)對(duì)他們的加班工作進(jìn)行補(bǔ)償，加班工資額應(yīng)采用法律規(guī)定的比率。在沒(méi)有此類法規(guī)的國(guó)家，加班工資至少應(yīng)等于工人的正常工資。KOHL'S認(rèn)為工資對(duì)于滿足工人的基本生活需要是極其重要的。KOHL'S將尋求并優(yōu)先承諾不斷改善員工工資及福利待遇的商業(yè)伙伴。

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工作時(shí)間及休息日：商業(yè)伙伴應(yīng)對(duì)員工正常的工作時(shí)間及加班時(shí)間進(jìn)行限制，使其不超過(guò)法律對(duì)于相關(guān)行業(yè)所做的規(guī)定范圍。商業(yè)伙伴必須為工人安排合理的固定休息時(shí)間，要保證員工每七天至少休息一天。任何超出當(dāng)?shù)卣９ぷ鲿r(shí)間以上的工作時(shí)間，都必須按有關(guān)法律規(guī)定給予補(bǔ)償。

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童工：嚴(yán)禁使用童工。商業(yè)伙伴必須完全遵守有關(guān)未成年人工作限制的規(guī)定，特別是有關(guān)其工作小時(shí)數(shù)、工資、最低教育程度、工作條件等的規(guī)定。童工所指的未成年人是指任何年齡小于15歲的人（或者如果該國(guó)家法律允許則可以為14歲）。另外，如果該國(guó)規(guī)定的完成義務(wù)教育的年齡大于15歲的話，任何小于義務(wù)教育完成年齡的人也屬于未成人，KOHL'S不會(huì)與使用或同意使用童工的商業(yè)伙伴做生意。

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犯人勞力和強(qiáng)制勞力：在制造和裝配為KOHL'S提供的產(chǎn)品的整個(gè)過(guò)程中不能出現(xiàn)任何使用契約或做為抵押強(qiáng)迫他人勞動(dòng)的情況。不得利用囚犯或強(qiáng)迫勞動(dòng)進(jìn)行生產(chǎn)。所謂強(qiáng)迫勞動(dòng)，是指工人在非自愿的情況下因受到不從事該勞動(dòng)就會(huì)受到懲罰的威脅，而被迫提供的勞動(dòng)或服務(wù)。

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歧視：雇用員工（包括招聘、工資、福利、晉級(jí)、解聘及退休等）應(yīng)當(dāng)以工人的能力為標(biāo)準(zhǔn)，而不能以其個(gè)人特征為標(biāo)準(zhǔn)。招聘工人時(shí)所考慮的應(yīng)該是該工人從事該項(xiàng)工作的能力，而不是他的性別、年齡、性傾向、是否有殘疾、種族特征、文化或宗教信仰等特征。如果商業(yè)伙伴因工人的性別、年齡、性傾向、身體殘疾狀況、種族特征、文化或宗教信仰等特征而歧視某些人，那么KOHL'S不會(huì)與這些公司發(fā)展業(yè)務(wù)。

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結(jié)社自由：工人必須有自由選擇加入社會(huì)團(tuán)體的權(quán)利。商業(yè)伙伴必須承認(rèn)及尊重工人有結(jié)社自由和集體談判的權(quán)利。對(duì)于和平履行自己的法定權(quán)利加入或拒絕加入某一社會(huì)團(tuán)體的工人，不得進(jìn)行威脅或騷擾。

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紀(jì)律處分形式：應(yīng)當(dāng)尊重每一個(gè)工人的尊嚴(yán)。不能對(duì)任何工人進(jìn)行體罰。應(yīng)保證工人在肉體上和心理上不受到侵犯。工人不應(yīng)受到語(yǔ)言騷擾、性騷擾或其他形式的身體或精神上的壓迫、虐待及威脅。商業(yè)伙伴不得使用或允許使用罰款作為紀(jì)律處分的形式。

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婦女權(quán)益：所有的商業(yè)伙伴都應(yīng)保證其婦女員工在雇用的各個(gè)方面都受到平等對(duì)待。不能以懷孕測(cè)試做為聘用或留用工人的條件。在需要進(jìn)行懷孕測(cè)試時(shí)，也應(yīng)讓工人在完全自愿的情況下決定是否進(jìn)行測(cè)試。工人不應(yīng)從事可能破壞生育能力的有害作業(yè)。商業(yè)伙伴不能強(qiáng)迫工人采取避孕措施。

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工業(yè)健康與安全：商業(yè)伙伴應(yīng)當(dāng)為工作提供健康、衛(wèi)生、安全的工作環(huán)境，以使工人避免在生產(chǎn)設(shè)施進(jìn)行的過(guò)程中發(fā)生事故及工傷。商業(yè)伙伴必須完全遵守有關(guān)工作場(chǎng)所健康和安全的強(qiáng)制性標(biāo)準(zhǔn)。如果商業(yè)伙伴為員工提供居住設(shè)施，那么他們必須保證這些居住設(shè)施符合有關(guān)法律規(guī)定的強(qiáng)制性健康和安全標(biāo)準(zhǔn)。

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職業(yè)道德準(zhǔn)則：KOHL'S在商業(yè)領(lǐng)域堅(jiān)持自己的職業(yè)道德標(biāo)準(zhǔn)。KOHL'S也要確定其商業(yè)伙伴在進(jìn)行商業(yè)活動(dòng)中遵循與此相適應(yīng)的職業(yè)道德規(guī)范。KOHL'S嚴(yán)禁以獲取或保持業(yè)務(wù)為目的向任何個(gè)人和單位進(jìn)行賄賂、給與回扣或支付其他形式的非法或不當(dāng)款項(xiàng)。

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監(jiān)督與守約：KOHL'S認(rèn)為應(yīng)當(dāng)以積極主動(dòng)的監(jiān)督方式，保證商業(yè)伙伴遵守KOHL'S簽署的《合約條款》和《購(gòu)貨單條款》。這既可以包括篩選商業(yè)伙伴，也可以包括派遣KOHL'S代表定期或不定期、預(yù)先通知或不預(yù)先通知地對(duì)工廠進(jìn)行現(xiàn)場(chǎng)檢查等方式，確?！逗霞s條款》得到遵守。

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KOHL'S要求其檢查員、聯(lián)系人和代表在對(duì)工廠或生產(chǎn)設(shè)施進(jìn)行檢查時(shí)，注意那些違反KOHL'S《合約條款》的情況，并將有疑問(wèn)的情況報(bào)告給管理層，管理層將根據(jù)情況進(jìn)行跟進(jìn)，提出整改要求。如果你認(rèn)為這些合約條款沒(méi)有得到堅(jiān)持，或者你有任何疑問(wèn)，請(qǐng)告訴KOHL'S的代表。你的身份將予保密。

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二、Kohl's(科爾士)驗(yàn)廠的注意事項(xiàng)

Kohl's公司簡(jiǎn)介
???????科爾士百貨公司 (Kohl's) 是美國(guó)著名的面向家庭的專業(yè)百貨公司?？茽柺堪儇浌?(Kohl's) 由Kohl家族于1962年在密爾沃基創(chuàng)立，此后迅速發(fā)展，現(xiàn)在科爾士百貨公司 (Kohl's) 的商店遍布美國(guó)40個(gè)州，并且每年的商店數(shù)量都在增加當(dāng)中。

科爾士百貨公司 (Kohl's) 的銷售對(duì)象以家有幼兒的年輕母親為主，店鋪多數(shù)設(shè)于家庭聚居的市區(qū)，強(qiáng)調(diào)購(gòu)物便利和物有所值。科爾士百貨公司 (Kohl's) 設(shè)有兒童、青少年、女士及男士產(chǎn)品部，產(chǎn)品系列有男裝、女裝、少年裝、童裝、包包用品、玩偶、鞋靴、首飾、美容品、家居服飾、餐飲用具、家具裝飾、衛(wèi)生用品、旅行裝備、電子產(chǎn)品。

Kohl’s驗(yàn)廠
???????Kohl’s驗(yàn)廠是指美國(guó)Kohl’s百貨對(duì)其全球供應(yīng)商進(jìn)行的審核，包括人權(quán)、品質(zhì)、反恐驗(yàn)廠。

Kohl's驗(yàn)廠要審核人權(quán)、品質(zhì)和反恐三個(gè)項(xiàng)目。品質(zhì)占的比重很大。KOHL’S的人權(quán)驗(yàn)廠基本每家工廠都需要進(jìn)行，審核結(jié)果對(duì)訂單有著非常大的關(guān)系。如有嚴(yán)重的問(wèn)題或幾次驗(yàn)廠均不能通過(guò)，將不能下單或影響出貨。品質(zhì)和反恐驗(yàn)廠，不是每家工廠都要進(jìn)行，具體根據(jù)客戶的要求安排。

KOHL'S人權(quán)驗(yàn)廠使用的標(biāo)準(zhǔn)Code of Conduct，是COC驗(yàn)廠標(biāo)準(zhǔn)中一種，官方稱作KOHL'S商業(yè)伙伴合作條款。KOHL’S人權(quán)驗(yàn)廠與其他美國(guó)客戶人權(quán)驗(yàn)廠的要求比較接近，但是卻又有自己特別的地方。

Kohl's驗(yàn)廠注意事項(xiàng)

1、Kohl's驗(yàn)廠對(duì)門有個(gè)特殊的要求，廠房?jī)?nèi)的門必須向里開，如果工廠裝的是移動(dòng)的門，或者是向外開的就必須改成向內(nèi)開的，不然Kohl's是不能接受的。對(duì)于安全出口的要求是，安全出品不能在同一面墻上，可以相鄰，也可以相對(duì)。但是相鄰的話兩門之間的直線距離不能少于5m。倉(cāng)庫(kù)面積300平方米以內(nèi)，須有一個(gè)安全出口。

2、Kohl's驗(yàn)廠在社保方面要求100%交保標(biāo)準(zhǔn)，有些工廠會(huì)說(shuō)我們是達(dá)到當(dāng)?shù)刈畹徒槐?biāo)準(zhǔn)的，同時(shí)在社保局也拿到了社保批文的文件的，但是在這里Kohl's是不認(rèn)可的。100%交保是硬性標(biāo)準(zhǔn)，如果達(dá)不到就拿不到驗(yàn)廠的合格的報(bào)告了。

3、Kohl's驗(yàn)廠采取的是和ICTI審核一樣的零容忍標(biāo)準(zhǔn)，什么是零容忍呢？就是驗(yàn)廠報(bào)告上一個(gè)問(wèn)題都沒(méi)有才算通過(guò)。一般客戶的驗(yàn)廠如果有些現(xiàn)場(chǎng)的小問(wèn)題，比如滅火器位置不對(duì)或某個(gè)縫紉機(jī)沒(méi)有擋針板等都是可以按受照片整改的，只要把整改好的樣子發(fā)圖片就好了，Kohl's驗(yàn)廠是不可以的必需按受復(fù)審，審核員現(xiàn)場(chǎng)驗(yàn)收合格才可以。

4、Kohl's的驗(yàn)廠日期，經(jīng)常有工廠來(lái)咨詢說(shuō)Kohl's驗(yàn)廠時(shí)間是不是不通知，突擊審核是嗎？其實(shí)Kohl's的初審時(shí)間是通知的，但是復(fù)審和年審時(shí)間都是不通知的，也就是突擊審核，需要工廠隨時(shí)做好準(zhǔn)備的。

通過(guò)Kohl's驗(yàn)廠的好處
??????? 當(dāng)前國(guó)際產(chǎn)業(yè)不僅要求企業(yè)的產(chǎn)品質(zhì)優(yōu)價(jià)廉，還要企業(yè)考慮其經(jīng)營(yíng)活動(dòng)和政策對(duì)社會(huì)和道德的影響。企業(yè)能證明在社會(huì)責(zé)任，道德和質(zhì)量方面非常負(fù)責(zé)任，會(huì)贏得競(jìng)爭(zhēng)優(yōu)勢(shì)。同時(shí)賦予企業(yè)相關(guān)方，比如客戶，投資者和消費(fèi)者更強(qiáng)的信心。我們常說(shuō)通過(guò)驗(yàn)廠，企業(yè)才拿到進(jìn)入市場(chǎng)角逐的入場(chǎng)券。

三、KOHL'S驗(yàn)廠行為準(zhǔn)則注意事項(xiàng)

??????? 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.

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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.?????

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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.

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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.

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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.??

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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.????????????????????

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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.????????

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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.?????

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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.?

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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.??????

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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.??????

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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.

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?KOHL'S驗(yàn)廠行為準(zhǔn)則注意事項(xiàng)

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.

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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.

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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.??????????

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Communication and Record Keeping

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

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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.

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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.