Vika Group Supplier Code of Conduct

Vika Group expects all of its suppliers, contractors, agents, and business partners (collectively, "Suppliers") to conduct their business in a manner consistent with the standards set out in this Supplier Code of Conduct. These standards reflect Vika Group's commitment to ethical business conduct, human rights, labour standards, environmental responsibility, and anti-corruption.

Compliance with this Code is a condition of doing business with Vika Group. Suppliers are expected to cascade these standards through their own supply chains.

Suppliers must comply with all applicable laws and regulations in the jurisdictions in which they operate, including laws relating to employment, health and safety, environment, anti-corruption, and data protection. Where local laws are less stringent than the standards in this Code, Suppliers are expected to meet the higher standard.

Suppliers must:

• Maintain a zero-tolerance approach to bribery, corruption, and facilitation payments;
• Not offer, promise, give, or accept any bribe or improper payment in connection with Vika Group business;
• Maintain accurate books and records and not engage in fraudulent conduct;
• Avoid conflicts of interest and disclose any potential conflicts to Vika Group promptly;
• Comply with all applicable anti-money laundering laws.

Suppliers must:

• Prohibit forced labour, bonded labour, and human trafficking in all forms;
• Prohibit the employment of children below the minimum working age under applicable law, and in any event below age 15;
• Respect workers' rights to freedom of association and collective bargaining;
• Pay fair wages that meet or exceed applicable minimum wage requirements;
• Not charge workers recruitment fees or withhold identity documents;
• Provide safe and healthy working conditions and comply with applicable health and safety laws;
• Not discriminate on the basis of gender, ethnicity, religion, disability, or other protected characteristics.

Suppliers must:

• Comply with all applicable environmental laws and regulations;
• Manage waste, emissions, and discharges responsibly and in accordance with applicable standards;
• Minimise environmental impacts and implement pollution prevention measures;
• Report environmental incidents to Vika Group promptly.

Suppliers operating in or near communities must engage respectfully with local communities, respect community land rights, and avoid conduct that could damage Vika Group's relationships with communities or regulatory authorities.

Vika Group reserves the right to audit Suppliers' compliance with this Code, either directly or through third-party auditors, with reasonable notice. Suppliers must cooperate fully with any such audit and provide access to relevant records and personnel.

Suppliers are encouraged to report any concerns about violations of this Code to Vika Group. Reports may be made confidentially and Vika Group will not retaliate against any Supplier that raises a concern in good faith.

Failure to comply with this Code may result in termination of the Supplier relationship. Vika Group will work constructively with Suppliers to address identified gaps where the Supplier demonstrates a genuine commitment to improvement.