Our Core Values are Consistent and Unconditional These goals are at the core of IIS and are the responsibility of every employee.

These values are:

1. Integrity and Ethics

• Our actions are conscientious, honest and fair.
• We keep our promises.
• We provide services on the basis of well-defined contracts and specific actions.
• We follow company policies and procedures.
• We respect the confidentiality of business and personal information.
• We respect ethical and business standards wherever we work.
• Where necessary, we provide information, guidance and training for health and safety.
• We are committed to fulfilling our responsibilities with regard to occupational safety and health.

2. Fairness and independence

Our recommendations are professional and unbiased.
Our reports are an accurate reflection of our actions based on best practices.

3. Respect for everyone

We show due respect to people.
We always consider how our actions will affect others.
Everyone's personal involvement is appreciated and we receive an accurate and consistent assessment of the work performed.
We respect differences, show concern for others, and do not discriminate based on nationality, origin, age, gender, religious or political beliefs.

4. Social and environmental responsibility

The ever-increasing volume of corporate social responsibility commitments creates new requirements that combine requirements for cost-effectiveness and accountability. Awareness of the existence of risks leads to the emergence of new requirements and new activities in IIS, which affects both the organizational and management levels of the company. IIS and all its employees consider the impact of their actions on society, people and the environment.

OUR BASIC PRINCIPLES

1. Integrity and ethics

“We are all responsible for ensuring compliance”
At the core of our development and growth, above all, are the basic principles that apply to each of our employees, customers, shareholders, suppliers, competitors or business partners.
Our Code of Ethics ensures that our responsibilities are properly carried out in all conditions. Every manager and employee, wherever they work, has a responsibility to know and practice our Code of Ethics.

2. In our actions, we must always be guided by the principles of transparency, honesty and fairness.

"No purpose justifies deviation from the rules."

Many activities are not regulated by law, regulation, or other mandatory requirements. In such cases, the principles of transparency, honesty and fairness will guide and guide our actions where laws or regulations do not specify what we should do. Each employee is obliged to consider their actions in such situations, guided by these standards. No one has the right to act in violation of our principles and ethics, or to violate any applicable laws or regulations on the basis that it is in the best interests of IIS, and no purpose should be intended to violate such laws or regulations.

3. We are committed to acting in full compliance with the laws and regulations of the countries where we operate.

"Never take any action that might tarnish IIS's reputation or that might involve the company in illegal actions or raise doubts about its ethics."

The company's reputation as an impartial body is based on respecting and complying with those laws, regulations or mandatory requirements that apply to the business it performs. It is the personal responsibility of each employee to be aware of the laws, regulations and requirements in their area of ​​activity to ensure that all these requirements are met, as well as to seek qualified legal assistance, if necessary.

Any actions that may involve the Company in illegal activities must be avoided. Compliance with our Code of Ethics requires not only adherence to legal or regulatory provisions, but also respect for ethical values.
However, if adherence to the Code of Ethics or its principles and rules violates local laws and regulations, then the latter should always take precedence and be strictly followed.

APPLICABLE STANDARDS

"Our work must be done professionally, independently and objectively."

1. Conscientiousness in the provision of services

We must not allow situations in which our independence or objectivity may be compromised. Such situations need to be carefully analyzed and appropriate action taken openly.

We carry out our work honestly, professionally, acting independently and objectively, avoiding any deviation from our own approved working methods and procedures, or irregularities in reporting results. We do not succumb to any influence and any influence.

Available data, test results and other material facts are reflected in the reports in good faith. The compiled reports and certificates faithfully reflect the actual results, qualified assessment or work results. Where approved test methods provide for tolerances in results, it is necessary to ensure that these tolerances are not misused to alter the overall picture or trend created by the actual test results.

Compliance with the listed rules is guaranteed by the processes of our quality system.

2. The reliability of the documents and information provided The reliability of financial and accounting documents.

"All transactions must be properly and correctly registered"

All financial and accounting information is accurately and correctly reflected in documents and accounts, under no circumstances is it a subject of falsification. All records are corroborated by appropriate evidence obtained from the parties in good faith.

All documentation is retained in accordance with applicable laws and group policies.

3. Internal control over financial and accounting records

"The internal control objectives are designed to ensure the quality and accuracy of financial and accounting records and comply with applicable laws and regulations."

The internal control objectives are intended to ensure the quality and accuracy of the financial and accounting records provided.

The head of each unit or department is responsible for internal controls in accordance with the Teams' procedures.

Managers ensure that the data entered into the reporting systems, in particular for the half-year and year-end results, accurately correspond to the published data, the results of the period and the financial position at the end of the period.

4. The reliability of the data and reports provided

"Each employee is personally responsible for the data provided by him"

Each employee is personally responsible for the data provided to him and the documents with which he (she) works (including electronic document management).
All employees at all levels of the Company ensure that reports, records and data used or transmitted by them, including the highest levels of various departments, contain accurate, reliable and comprehensive data.
Such documents include, but are not limited to, financial statements and forecasts, legal reports, research reports, tax refunds, and other documents submitted to government or regulatory agencies.

5. Conflict of interest

"Avoid any situations leading to a conflict of interest"

A conflict of interest is a situation in which the interests of a company differ from personal interests, the interests of loved ones or people with whom we have personal business relationships.
You should avoid situations that can influence your decisions, even if you are not aware of such influence.

It is imperative for us to maintain our independence and communicate any commitments or relationships that could potentially lead to a conflict of interest.
We control all situations that may create such conflicts. This control includes outright bans in certain cases and preliminary checks or authorizations in others.
"Always view your situation from the outside to prevent conflicts of interest."

Examples of situations that are regulated by our internal procedures: Offering employment to a family member without prior approval.
A direct or indirect request for personal gain as an employee of the company.
Consent to be appointed to any position outside the company without prior approval.
Acquisition, directly or through family, friends, or intermediaries, of shared ownership of a competing company, supplier or customer in violation of company internal procedures.

Personal use of the products or resources of the company you work for. If in doubt, contact your line manager or quality manager immediately.

6. Compliance with confidentiality rules

"Some information must be protected in order to protect the rights of our clients"

Information received from our clients, Any information received in the process of providing our services should be treated as confidential, and its disclosure is possible only after obtaining the necessary permission.

7. company intellectual property rights

"Protecting the company's intellectual property rights"

Technical information, systems, inventions, know-how developed or acquired by the company, as well as information governed by non-disclosure agreements, should be treated as strictly confidential.
The use of such information is permitted only for authorized professional purposes, excluding personal purposes, and should only be carried out by authorized persons.

8. Operations using confidential information

"Access to inside information about a company is an obligation"

At IIS, inside information is defined as any information of a precise nature that has not been released to the public, directly or indirectly in connection with IIS, and which, if released, would likely have a material impact on its reputation.

In your day-to-day work in IIS, you can access internal information. Until this information is disclosed to the public, it must be kept strictly confidential.

In order to eliminate such risk, it is necessary to take certain precautions every time you gain access to inside information: you must refrain from performing, directly or indirectly, directly for yourself or for anyone, in the market or outside the market, transactions with shares of "IIS". You must maintain the strict confidentiality of inside information and may disclose it only to those who have the right to receive it; You must refrain from advising third parties to carry out transactions for the purchase or sale of IIS units based on inside information.

"Each employee must take the necessary measures to protect the confidentiality of information to which he received access in the course of work"

All employees are personally responsible for maintaining the confidentiality of the information in their possession and must ensure that the confidentiality of employees working under their control is maintained through specific terms in employment contracts or the signing of confidentiality agreements, or by any other legally enforceable means. Employees are expected to comply with their obligations to maintain confidentiality upon termination of their job.

Each employee must ensure that such confidential information is protected by implementing adequate local security measures to ensure that it is only accessible to authorized persons and that documents are stored in designated secure locations and disposed of in a secure manner. If in doubt, seek advice from your line manager, Business Conduct Manager, or Code of Ethics Compliance Manager.

9. Principles of Combating Bribery

"We are categorically against any form of bribery"

We strongly oppose any form of bribery and prohibit the offering of gifts, offering or receiving bribes in any form, directly or indirectly, including a percentage of a fee, the use of funds or assets for any unethical purpose, or the use of other methods or channels to provide inappropriate benefits to customers. agents, contractors, suppliers and government officials or receiving from them.

We apply appropriate anti-bribery laws in all jurisdictions in which we operate or provide services.
As per internal procedures: We control certain transactions such as financial political support, charitable contributions and sponsorships. We control the offering or receipt of gifts, hospitality or other such expenses.
We ensure that all financial transactions are clearly recorded and bookkeeping is maintained. Business relationships with our partners.

10. Business relationships with our partners

"We must comply with antitrust laws and conduct fair competition."

We strive to ensure that inappropriate payments are not routed through intermediaries, joint venture partners, agents, and subcontractors.
Our purchasing methodology is objective and transparent.
We monitor the selection and ethical conduct of certain business partners (intermediaries, joint venture partners, subcontractors, agents, major suppliers and contractors) in accordance with specific internal procedures.

11. Fair competition

We are committed to maintaining fair competition in accordance with applicable laws. Companies and / or their management are subject to serious civil and criminal penalties if they violate antitrust laws. If in doubt, contact your quality manual representative.
We represent the company based on the principles of fairness and reasonableness, and guarantee the accuracy and unambiguity of the information provided.
We maintain complete transparency in the drafting of commercial documents and highlight the strengths of "IIS" rather than highlight the weaknesses or mistakes of our competitors.

We do not deliberately slander, defame or insult our competitors in our negotiations with clients, and we do not undertake the provision of services that we are unable to provide, or do not claim that IIS is accredited to provide any service without first checking this fact.

12. Interaction with the media and investors

"Relations with the media and investors are under the exclusive responsibility of the respective departments of the company."

We establish active communication channels to enhance the company's image in the eyes of clients, analysts, investors and the public. However, such interactions with the media or analysts can affect the image or reputation of IIS can have an impact on the value of the company.

Therefore, this interaction must be carried out with great care, studying and checking the facts. Media relations are the responsibility of the quality management representative. All statements to the media or responses to inquiries from the media must either be reviewed by or coordinated by company management.

Any information from an analyst or investor requesting information regarding the company should be forwarded to company management for review.

APPLICATION OF THE CODE OF PROFESSIONAL ETHICS

All employees must comply with the following documents: This Code of Ethics, All relevant internal procedures of the Company, All other internal or technical rules related to ethics.

Application area

This Code of Ethics applies to all company employees who must comply with its provisions, as well as to our business partners (intermediaries, joint venture partners, subcontractors, agents, main suppliers and service providers) who must also adhere to the provisions of this Code in all actions. performed in conjunction with or on behalf of the company.
We must ensure that they are aware of the content of this Code and that they comply with its provisions.

Compliance with the principles and rules of the Code of Ethics

Compliance with the provisions and rules of the Code of Ethics should be considered in the annual performance evaluation of each employee. Each employee should have the opportunity to make a proposal for the development of a Code of Ethics when assessing the effectiveness of his (her) work, in training sessions or conducting performance analysis.
Any employee who violates the Code of Ethics will be subject to disciplinary action, which may include termination of his or her employment contract. In any event, the offender has the right to be heard and to defend himself against disciplinary action.

Each employee must report any request or offer of inappropriate payments or benefits that he or she becomes aware of.

An employee can report facts confirming violations or alleged violations of the Code: to the immediate supervisor; or the immediate supervisor of the immediate supervisor; or an internal auditor; or directly to a quality management representative.

An employee will not be penalized if he or she reasonably and in good faith reports a violation. However, disciplinary action may be imposed on anyone who engages in inappropriate activities, even if the offender independently states it. Upon request, the anonymity of the whistleblower is maintained to the extent possible.

Compliance with the Code of Ethics is regularly reviewed by the company's management.
For any questions regarding the implementation or interpretation of the Code of Ethics, any employee can contact their quality management representative, or seek advice from their immediate supervisor. Upon request, such a request is kept confidential, and the anonymity of the contacting employee is ensured as far as possible. Inquiries, complaints or comments from external stakeholders regarding the Code of Ethics are directed to the quality management representative.

When making an ethical decision, you should ask yourself a few questions:
Is this decision in line with the “spirit and letter” of the law that may apply to this decision?

Are my decisions or my actions consistent with the INDEPENDENT INSPECTION SERVICES values ​​and the Code of Ethics?

Would I be pleased if my decisions or my actions were reported in the press?
What will my family, friends or colleagues think about this decision or my actions?
Will this directly or indirectly have negative consequences for "INDEPENDENT INSPECTION SERVICES"?

Is there an alternative?

If you have a problem, the following tips can help you: Specify your involvement by answering the following questions:

• How are you involved in the situation?
• What principles or rules are being violated?
• Who identified this violation?
• How long ago did this happen?
• Has the problem been resolved?
• Where did the violation occur?

Next, determine how to deal with the problem: Never ignore the existence of a problem, even if you are not sure that it exists.

Discuss the problem with one of the listed contacts.

If you do not know what to do in a given situation, then first of all:

Stop.
Review the required documents.
If necessary, speak with your line manager or (at your option) contact a Quality Manual Representative at any time.
Independent Inspection Services' Code of Conduct is consistent with the IFIA Code of Practice