COINDU | Sustainability Report 2023

SUSTAINABILITY REPORT 2023 transparency, fairness, and responsibility. Good governance and poli- cies are pivotal for sustainability to: 1. Ensure that COINDU is operating in a responsible and ethical manner, including following laws and regulations, as well as adhering to industry standards and best practices. 2. Promote transparency, which is important for building trust with stakeholders. Ensure that a company is making decisions that consider the long-term consequences for all stakeholders, rather than just short-term gains for shareholders or other specific groups, considering environmental, social, and economic impacts of a company’s actions. COINDU GROUP POLICY COINDU’s Group Policy establishes, at the highest level, the guiding elements of the company’s entire strategy. This policy, already pre- sented in this report, was revised and updated in May 2023. COINDU GROUP SUSTAINABILITY POLICY In line with the aforementioned Sustainability Strategy 2020-2025, COINDU has defined, implemented and maintains a Sustainability Policy. This policy was first approved in July 2021 and last revised in No- vember 2023. CODE OF BUSINESS ETHICS First published in December 2020, the CODE OF BUSINESS ETHICS was last revised in July 2024. COINDU’s most valuable asset is our Employees. It is COINDU’s ex- pectation that our Employees have an ethical conduct at day-to-day 55