2. About This Report 2.1 Author and Qualifications This report was prepared by Sukimare, an independent professional mediator operating under the Sukimare Consulting brand. The author holds the following certifications and training: • Completion of the International Mediation Course — Process, Principles, and Methods (a 40-hour intensive course, International Mediation Campus, May 2026). • ISM University (International School of Management) certified mediation training (a 180-hour program, 6 ECTS), qualifying for accreditation with the IMI (International Mediation Institute) and SIMI (Singapore International Mediation Institute, Level 1). • Completion of a self-study course on labor dispute conciliation and mediation through ITCILO (the International Training Centre of the ILO). • Completion of the UNSSC foundational primer on the 2030 Agenda (the SDG Primer). The author is currently preparing for panel registration with the Malaysian International Mediation Centre (MIMC), targeting October 2026. Ongoing commentary and case documentation are published under the Sukimare brand on Medium (https://medium.com/@helloworking1234) and Substack (https://substack.com/@sukimare). 2.2 Methodology and Evidence Base The findings in this report are drawn from direct casework conducted since 2025, and include the following: • Signed, consent-based client questionnaires and feedback forms completed after each consultation. Sixteen of these form the core set of documented case files underlying this report. • Signed case reports on administrative institutional error — a structured, bilingual (Japanese/English) instrument introduced in July 2026 to document erroneous guidance and prolonged inaction by government agencies (e.g. LHDN) in the client’s own words, with consent for use in institutional reform advocacy. The first completed instance underlies Case 7 (Section 5) and Section 6.7. • Direct accompaniment of clients to Malaysian government agencies, including JTK (Department of Labour), SOCSO (Social Security Organisation), LHDN (Inland Revenue Board), and KWSP/EPF (the Employees Provident Fund). • Contemporaneous written communications between workers and employers, via messaging apps and email, provided by clients. • Audio recordings of workplace conversations and meetings, voluntarily provided by workers and retained primarily as documentation for submission to labor authorities. • Internal policy documents, employment contracts, and independent-contractor agreements voluntarily provided by current or former employees, used to cross-reference and contextualize individual accounts against documented corporate policy. • Medical documentation, including psychiatric and psychosomatic assessments, provided with client consent. • Official documents issued by government agencies (e.g. LHDN tax position statements and credit-balance notices) that independently corroborate the timeline and outcome of documented cases. • Unsolicited consultation requests and reports received from workers or their family members via direct messages on social media, used to corroborate and contextualize the patterns identified even where a complete, signed case file has not been finalized. 2.3 Anonymization and Confidentiality All identifying details — names, exact dates, and other identifying information — have been removed or generalized throughout this report. Cases are referenced only by sequential case number and employer category. The underlying case files, including signed records of consent, are retained by Sukimare Consulting and can be made available, under appropriate confidentiality safeguards, at the request of accredited investigative or supervisory bodies. Sukimare Consulting — White Paper (July 2026) Page 4