Anti-Bribery and Corruption Policy

Introduction

Esmeran Company for Bitumen and Petroleum Derivatives is committed to managing all its affairs with utmost integrity and full compliance with applicable laws and regulations, including those related to anti-bribery and corruption. This policy outlines the principles and guidelines that govern our commitment to preventing bribery and corruption in all aspects of our operations.

Core Principles

Main Objectives of the Anti-Bribery Policy

Scope of Application

This policy applies to all employees, contractors, agents, and any individuals or entities acting on behalf of the company, and covers all company operations.

Responsibility

Policy Guidelines

Implementation

Monitoring and Review Mechanism

The Anti-Bribery and Corruption Policy is continuously monitored and reviewed to ensure its effectiveness through regular audits to assess compliance.

Communication

This policy is communicated to all employees, contractors, agents, and concerned parties and made accessible via the company’s website or other relevant communication platforms.

Stipulated Penalties

Any employee who violates this policy will be subject to disciplinary actions up to dismissal from work, and any suspected cases of bribery or corruption will be reported to the competent authorities.

First: Combating Corruption and Abuse of Influence within the Company

Concepts

Means of Corruption

Core Principle

The company applies a zero-tolerance policy towards corruption and abuse of influence and prohibits all forms, especially the payment of bribes. It commits to full compliance with ethical and professional standards.

Examples of Bribery

Second: Prohibited Behaviors

Regarding gifts and invitations, they must be of reasonable value, occasional, and on special occasions. Offering or accepting gifts or invitations that may influence one’s impartiality is prohibited.

Each gift or invitation must be assessed based on:

Prohibited Gifts and Invitations

All employees must adhere to the policy to ensure daily operations are conducted with honesty and integrity. The Code of Professional and Ethical Conduct is an additional reference.

Prohibitions Related to Donations, Sponsorships, and Political Contributions

Total Prohibition of Bribery

Prohibition of Bribery to Government Officials

Other Examples of Unacceptable Behaviors

Facilitation Payments

Compliance Requirement for Charitable Donations, Gifts, and Hospitality

Prohibition of Political Contributions

Conditions for Engaging or Paying Third-Party Intermediaries

Reporting Actual or Suspected Violations or Red Flags

Legal Penalties for Violations

Reporting Inquiries Indicating Corruption or Bribery

Red Flags Related to Financial Crimes