2026 Annual Report for Le Vian Corp.

About Le Vian

Le Vian, a family-owned company, is known for its love of reinventing several categories of fine jewelry through unique combinations of colors of diamonds, gems and gold to create the various collections. In an industry where copying is all too common, Le Vian insists on having every design start with an original idea, sketched out with pencil and paper. This time and effort spent in new designs has led to an estimated 100,000 original designs created by Le Vian over the years. Today, Le Vian is at the forefront of creating the most exquisite natural fancy-color diamond and gemstone jewelry. Le Vian believes that a positive record as a conscientious employer, acting responsibly and with integrity, will further enhance our reputation as a leading provider as well as act as a model for the industry at large, to that end we have undertaken ongoing reviews of our business practices and this report highlights our efforts.

Financial Compliance

KYC and AML

1. Le Vian is committed to responsible business practices, including anti-money laundering (AML) and we have implement specific steps to ensure compliance with AML efforts including written policies and controls.
2. Strict compliance is ensured at all the entities and a compliance officer has been appointed at entity level who in turn reports to our executive team on compliance status on at least annual basis.
3. We have Know Your Counterparty (KYC) and other compliance of Due Diligence that we followed in line with Responsible Jewellery Council (RJC) guidance that follows OECD guidance.
4. We are continuously monitoring our policies with all stakeholders.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.

Kimberley Process and System of Warranties:

1. Le Vian has been and continues to be fully committed to complying with all the requirements specified in the World Diamond Council’s (WDC) System of Warranties Declaration.
2. Our due diligence efforts include annual self-audits.
3. Le Vian is committed towards conflict free sourcing without any exceptions.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.

Anti-Bribery and Facilitation Payment Policy:

1. Le Vian ensures complete prohibition Bribery and facilitation
2. Our website includes contact information to receive any grievance or complaints.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.

Ethical Sourcing of Diamonds, Gold, Silver & Platinum Metal Groups, and Gemstone Jewelry Policy

1. Le Vian is at the forefront of the jewelry industry by establishing and promoting internal standards for corporate responsible sourcing as well as requiring all outside business relations to follow suit.
2. We have written policies we require and steps we take before engaging any supplier or factory to ensures that our of supplies are screened for conflict free supplies including Supplier Due Diligence and CAHRA identification procedures.
3. We continue to communicate our various policies to our supply chain partners and pushing them to adopt the same.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.
2. We have done our CAHRA due diligence and have found no areas of concern.
3. We will continue to train more team members on these efforts.

Social Compliance

1. We ensure full compliance with all applicable state, federal and, other applicable laws/regulations with respect to employment and labor codes.
2. We adhere to all applicable regulations for child labor, forced labor, non-discrimination, non-retaliation etc. We do not to work with suppliers or purchase any materials been produced through the use of forced or child labor.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.

Health and Safety

1. Le Vian concerned about the health and safety of employees and are constantly studying about whether any adverse impact of our business processes are identified and eliminated.
2. Towards this end, we systematically review our operations to identify sources of health and safety related risks.
3. Our team members are trained in the manner required to minimize health and safety related risks.
4. We have regular fire drills and an Emergency Response Plan.
5. We have eight team members who are fire-aid certified by the American Red Cross.
6. Our offices are equipped with safety equipment such as fire extinguishers, first aid kits, and AED machines.
7. All workplaces are constructed to meet safety standards with local regulations as the minimum standards that will be applicable.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.

Human Rights

1. Le Vian adheres to a policy of equal opportunity employment. Employees and applicants for employment will not be discriminated against on the basis of race, color, religion, age, gender, national origin, genetic information, sexual orientation, gender identity characteristics or expression, citizenship status, marital status, disability, veteran status, domestic violence status or any other legally protected status, in any employment decisions, including, but not limited to, recruitment, hiring, compensation, training, apprenticeship, promotion, demotion, transfer, layoff, termination, and any other term and condition of employment. All employment-related decisions are based solely on relevant criteria, including training, experience, education, qualifications, abilities, and suitability. Le Vian is committed to administering all employment-related matters in accordance with the Company’s policy of equal opportunity.
2. Any reported incidents relating to direct or indirect physical, sexual, racial, religious, psychological, verbal, or any other form of harassment or abuse, or any other form of intimidation or degrading treatment will not be tolerated.
3. We have carried out the RJC Human Right Due Diligence.

Findings and remedial measures:

1. We have not had any area of concerns as of the date of this report.

Environment Protection

1. Le Vian complies with all applicable environmental laws and regulations.
2. We encourages recycling and being less wasteful in our practices. To that end we have ensured that team members have access to recycling in our offices, we have reduced the number of printers to encourage less paper waste, changed all of our lighting to more energy efficient light bulbs, we have updated our HVAC system to be more energy efficient, and have provided team members with access with reusable mugs and dishes.
3. The Company is aware of the RJC COP requirements regarding its carbon footprint, GHG emissions measurements including the Scope 1 and Scope 2 emissions. A summary report is maintained.

Findings and remedial measures:

1. We will continue to look for ways to improve our environmental practices.
2. As a long-term goal, we are looking into alternative energy sources, such as solar panels. Our team has begun looking into a feasibility study of this project.

If you have any questions or concerns regarding Le Vian’s Annual Report, please contact us at csr@levian.com.

Thank you.