Kodeks etyczny EN

Code

of Ethics

K L I M A - T H E R M G R O U P

Dear Customers,

Business Partners

and Employees,

The KLIMA-THERM Group bases its operations on responsibility, integ-

rity, professionalism, and mutual respect. We believe that sustainable

growth is possible only when we pursue our business objectives in a

lawful and transparent manner, taking into account the impact of our

decisions on people, the environment, and the business community.

This Code sets out common standards of conduct and helps us make

sound decisions in our daily work. Each of us is responsible for complying

with it - regardless of the nature of our relationship with KLIMA-THERM

Group companies, our position, workplace, or scope of responsibilities.

The Management Board of the KLIMA-THERM Group

Table of Contents

01

Purpose, scope, and application of the Code

02

Our mission, values, and responsibility

03

Compliance with the law and responsible

business practice

04

Respect for human rights

05

Work environment, equal treatment,

and organizational culture

06

Relationships with customers, partners, and suppliers

07

Fair competition and antitrust law

08

Anti-corruption and conflicts of interest

09

Financial integrity and protection of the Group’s assets

10

Information, data, cybersecurity,

and responsible technologies

11

Environmental responsibility and ESG

12

Community engagement and community relations

13

Reporting concerns and whistleblower protection

14

Management responsibility

implementation, and consequences

15

Final provisions and contact information

04

06

10

12

16

18

20

22

26

28

30

32

34

36

38

Purpose, scope

and application

of the Code

01

The Code of Ethics is a practical standard

for making responsible decisions.

This Code of Ethics of the KLIMA-THERM Group (the ‘Code’) sets out

the shared values and standards of conduct applicable across all com-

panies within the KLIMA-THERM Group (the ‘Group’). It supplements,

but does not replace, applicable laws, contracts, internal policies, pro-

cedures, and regulations.

The Code applies to members of the governing bodies of Group com-

panies, management, employment – and persons of position or form of

employmen – nd persons acting on behalf of or for the benefit of the

Group, including contractors, consultants, interns, and apprentices. We

expect our business partners, suppliers, and subcontractors to adhere

to equivalent standards in their cooperation with the KLIMA-THERM

Group.

We comply with the laws in effect in every country where

we operate.

If statutory provisions establish a stricter standard than the Code,

we apply the statutory provisions. If the Code provides for

a higher standard, we apply it to the extent permitted by law.

No sales, financial, or operational goal, nor any deadline, justifies

a violation of the law, safety, or ethical principles.

Everyone is required to familiarize themselves with the Code,

apply it in their work, and respond to potential violations.

If you are unsure, stop what you are doing and consult your supervi-

sor, the HR department, the appropriate legal department, or use the

available reporting channels. Asking a question or raising a concern in

good faith is expected behavior, not a sign of disloyalty.

Our mission,

values and

responsibility

02

WE CARE ABOUT AIR

We care about air quality, human comfort,

and a responsible business environment.

The slogan “We care about Air” captures the essence of our busi-

ness: we develop technologies and provide heating, ventilation

and air conditioning (HVAC) solutions that improve air quality and en-

hance comfort in both home and work environments. The way we

achieve our business results is just as important as the results them-

selves.

The Values That Guide Our Decisions

Responsibility – We consider the impact of our actions on our cus-

tomers, employees, partners, the environment, and society.

Integrity – We tell the truth, honor our commitments, and do not

withhold information that is essential for making the right decision.

Respetct – We protect the dignity, safety, and rights of every

person.

Partnership – We build relationships based on dialogue, integrity,

and mutual trust.

Professionalism – We operate competently, diligently, and to the

best of our knowledge.

Growth and Innovation – We continuously improve our solutions

while maintaining our commitment to safety, data protection, and

social impact.

Environmental Stewardship – We minimize the negative impact

of our operations and support the transition to a low-carbon and

circular economy.

Ethical Decision – Making Test

– Before You Act

If the situation you're facing isn't clear-cut, pause and

answer the questions below. Even one answer that

raises doubts is a sign that you should seek advice

before taking action.

1. Is this action in compliance with the law, the Code,

and internal policies?

2. Is it fair, safe, and in line with our values?

3. Can I clearly explain the purpose and method of

this action?

4. Would I be comfortable if this decision were made

public or reviewed by an independent person?

5. Could this action harm people, the environment,

the KLIMA-THERM Group, or its stakeholders?

If in doubt: do not act on your own – peak with your

supervisor, a representative from HR, IT & Administra-

tion, the Legal Department, the Data Protection Offi-

cer, or use the reporting channels listed in Chapter 13.

10

03

Compliance with the

law and responsible

business practice

11

We operate legally, transparently,

and with due diligence.

All individuals carrying out professional responsibilities, performing

assigned duties, or acting on behalf of companies operating within the

KLIMA-THERM Group are expected to comply with the laws, internal

policies and procedures and standards applicable to their areas of re-

sponsibility. The organization supports this commitment by providing

access to relevant information, training, and professional guidance.

We do not involve the Group or its resources in any

illegal activities intended to circumvent the law or conceal the true

nature of a transaction.

We comply with requirements regarding economic sanctions, em-

bargoes, trade controls, anti-money laundering and counter-ter-

rorist financing – to the extent that they apply to our operations.

We cooperate fully with competent authorities, auditors, and

inspectors, without hindering access to accurate and complete

information.

We do not destroy, conceal, or alter documents that may be rele-

vant to audits, investigations, or record-retention requirements.

Any questions regarding laws or procedures should be addressed be-

fore entering into a contract, making a payment, sharing data, beginning

a business relationship with a new entity, or entering a new market.

12

Respect for

human rights

04

13

We respect human dignity and human

rights in the workplace, in our business

relationships, and throughout the entire

value chain.

The KLIMA-THERM Group is committed to respecting internationally

recognized human rights, in particular those set out in the Internation-

al Bill of Human Rights and the fundamental principles and rights at

work recognized by the International Labour Organization (ILO). We are

guided by the UN Guiding Principles on Business and Human Rights

and the OECD Guidelines for Multinational Enterprises on Responsible

Business Conduct. In every country, we comply with applicable laws,

and in the event of discrepancies, we strive – within the limits of the

law – o apply the standard that ensures a higher level of human rights

protection.

We respect the dignity of every person, regardless of origin, skin color,

gender, age, nationality, language, religion, worldview, beliefs, disabili-

ty, health status, sexual orientation, identity, family status, union mem-

bership, employment status, or other characteristics protected by law.

We do not tolerate human rights violations in our own operations or in

our relationships with customers, partners, suppliers, subcontractors,

and local communities.

The principles of the Code apply to members of governing bodies,

management, employees, and other persons acting on behalf of or for

the Group. We expect our partners, suppliers, and subcontractors to

adhere to equivalent standards. We take these expectations into ac-

count – in proportion to the level of risk – in our selection processes,

contracts, performance evaluations, and corrective actions.

14

In particular, we are committed to:

combating discrimination, workplace bullying, psychological and physical abuse,

harassment, sexual harassment, intimidation, retaliation, and unequal treatment;

ensuring safe, healthy, hygienic, and dignified working conditions,

as well as compliance with policies and procedures regarding wages, working

hours, rest periods, and the protection of health and life;

promoting equal opportunities in recruitment, hiring, compensation, professional

development, and promotion based on transparent criteria related to competen-

cies, responsibilities, and job performance;

respecting for the right to privacy, freedom of expression, freedom of association,

and collective bargainin – in accordance with the law and with respect for the

rights of others, confidentiality, and professional obligations;

combating forced labor, human trafficking, child labor, modern slavery, and all

forms of exploitation;

identifying, assessing, preventing and mitigating – n a manner commensurate with

the nature and scale of the riks – the potential adverse human rights impacts of

our operations, products, services, and business relationships on people, with par-

ticular attention to individuals and groups that are more vulnerable to harm;

taking or supporting remedial actions if the Group has caused or contributed to a

negative impact on human rights, incorporating our leverage with Partners if the

risk or violation is directly linked to our operations, products or services through a

business relationship;

taking human rights criteria into account when selecting and evaluating Partners,

Suppliers, and Subcontractors, and expecting them to effectively prevent and

respond to violations and implement agreed-upon remedial actions.

Every Employee and Associate is required to report any observed or suspected hu-

man rights violations. Reports may be submitted to a supervisor, the HR department,

or through the channels described in Chapter 13. Individuals who report in good faith

are protected from retaliation.

15

16

Work environment,

equal treatment,

and organizational

culture

05

17

We create a safe environment based on

respect, dialogue, and responsibility.

The commitment, competence, and well-being of our employees are

the foundation of the KLIMA-THERM Group’s success. We want every

employee to be able to do their job without fear of humiliation, vio-

lence, retaliation, or exclusion.

We communicate in a professional and respectful manner, even

when there are differences of opinion or time pressure.

We do not tolerate behavior that is offensive, aggressive,

sexualized, retaliatory, or that violates personal boundaries.

We make employment decisions based on competence,

performance, potential, and legitimate organizational needs.

We prioritize occupational safety and health, ergonomics,

preventive measures, and the reporting of hazards and near-miss

incidents.

We support professional development through training, feedback,

knowledge sharing, and access to development opportunities in

line with the organization's needs.

We respect privacy and the right to a private life. However, we

expect that public statements and activity on social media will not

unjustifiably harm the reputation of the KLIMA-THERM Group as

an organization or of individual companies as employers, disclose

confidential information, or infringe on the rights of others.

Management has a particular responsibility to prevent conduct

that violates human dignity, respond promptly to concerns, and

create an environment in which issues can be raised openly.

18

Relationships with

customers, partners,

and suppliers

06

19

We build trust through quality, reliable

information, and honest commitments.

We treat our customers and partners with professionalism and re-

spect. We offer solutions that meet their actual needs, provide infor-

mation in a comprehensive and understandable manner,and we do not

take unfair advantage of information asymmetries.

We ensure the quality, safety, and compliance of our products

and services, and we report and resolve any identified risks or

nonconformities without undue delay.

Sales and marketing materials must be truthful, verifiable, and free

of misleading claims, including environmental claims.

We present the terms and conditions of our offers, contracts,

warranties, service, and billing in a clear and transparent manner,

without any hidden obligations or undue pressure.

We protect the confidential information, personal data, and intel-

lectual property of our customers and Partners with at least the

same level of care as we do for the KLIMA-THERM Group’s own

assets.

We select suppliers and subcontractors based on objective crite-

ria such as quality, safety, commercial terms, competence, legal

compliance, environmental impact, and ethical standards.

We do not take any actions that might appear to improve short-term

results at the expense of safety, quality, the customer’s interests, or

the Group’s reputation.

20

Fair competition

and antitrust law

07