1. ISO 14001 Environmental Management System JVC Registration Overview

2. JVC ISO 14001 EMS Began registration process in January 1999. Planning, consultant selection and environmental policy Active EMS development / implementation started in July 1999 First facility registered in March 2000 Utilized staff involvement from other facilities to reduce burn in time. Completed registration at last facility in November of 2000

3. JVC ISO 14001 EMS

4. JVC ISO 14001 EMS Registration Reasons Corporate Mandate from Japan All Manufacturing Facilities by end of 2000 Structured Environmental Organization Define Roles and Responsibilities Define Operational Procedures Identify Environmental Accomplishments Maintain Environmental Compliance

5. JVC ISO 14001 EMS Key Points Use Common Sense Approach For EMS Treat EMS as an enhancement of business Understand Concept of Standard Accomplish one clause at a time Keep system simple and flexible Utilize consultant to avoid re-invention Experience with developing and utilizing EMS Good certification track record with clients Simple and Understandable System

6. JVC ISO 14001 EMS Key Points Obtain Management / Company Commitment Top Management First Ease of Managing Environmental Liability Benefits (internal and external) TM Communicate Commitment to Middle, Supervisor and Employees State Commitment Reasons Utilize Environmental Policy

7. JVC ISO 14001 EMS Key Points Design EMS to include all as active players Utilize personnel to identify Environmental Aspects Utilize personnel to develop Operational Procedures that include Environmental Requirements Include Operational Procedures as part of job requirement Environmental Awareness Training at orientation Visitor / Contractor Information Card One person / EMS to control documents / records.

8. JVC ISO 14001 EMS Key Points For multiple facilities: Utilize one EMS template, procedures and modify for each facility. Utilize staff from each facility during EMS development to reduce burn in time. Utilize Certification Auditor with: Practical Environmental Experience Common Sense Approach to Standard Good Track Record with Clients

9. JVC ISO 14001 EMS Benefits Efficiently Manage Environmental Requirements / Liabilities Allows business to manage Environmental affairs not Environmental issues dictating business affairs Utilizing Operational Procedures Systematic approach to addressing compliance and conformance issues System to identify future EMS enhancements Top Management Reviews

10. JVC ISO 14001 EMS Benefits Increase in Environmental Awareness and Performance at all levels Awareness Training / Banners / Visitor Cards Environmental Policy (external / internal) Job duties defined relating to environmental compliance and environmental policy Top Management involvement through Management Reviews

11. JVC ISO 14001 EMS Benefits Recognize positive environmental performance due to normal business practices Cost savings translate into positive environmental impacts Positive recognition from stakeholders (Performance Track)