QHSE Policy

Integrated Management System Policy
compliant with the requirements of ISO 9001, ISO 14001, and ISO 45001

A superior objective followed by YABIMO is the provision of the best quality products and services competitive on the market to the Clients with simultaneous respect to the effective legal requirements and other regulatory requirements related to safety, occupational health, and environmental protection. Yabimo implements its actions taking into account respecting the requirements of its business Clients – in particular, those that result from standards they accepted as binding. The organization provides its services in the scope of:

• Design and supply of steel structures
• Project management and recruitment and leasing of personnel
• Realization of training services

Yabimo board engages and strives for continuous improvement of all its processes as well as management of the HSE field to provide safe work to all its employees, the employees of the cooperating companies, and other persons staying in the company’s area, including on-site where construction works are conducted by the organization. The organization’s objectives outlined in such a way are followed through:

A systemic approach to the quality, HSE, and environment management

• Keeping high-quality products and services, maintaining a stable financial level with parallel identification, and reducing costs
• Using the highest quality, safe, and ecological products acquired from trustworthy suppliers recognized in our primary markets
• Setting goals and tasks related to the improvement of HSE quality, condition, and the influence on the environment and arranging periodical reviews assessing the management system’s effectiveness in their achievement
• Raising the employees’ professional qualifications systematically through the conduction of training and a motivational system aimed at growing work satisfaction, raising the employees’ awareness of the scope of quality requirements as well as safety and occupational health
• An obligation for natural environment protection by minimizing unfavorable impacts on the environment in order to prevent pollution
• The provision of safe and healthy working conditions in order to prevent accidents at work, injuries, illnesses, bad health conditions, potentially hazardous incidents, occupational diseases, and emergencies
• Meeting legal requirements and other regulations related to the organization’s activity in order to ensure compliance
• Eliminating threats and reducing risks (including environmental) related to the organization’s activities and HSE
• Risk management in the field of HSE with the use of a hierarchy (supervision) of inspection means
• Continuous and systematic improvement of processes and actions in the scope of the Quality Management System
• The provision of consultations and participation of YABIMO employees in the Quality Management System
• A constant pursuit of zero number of accidents at work
• Influencing a sense of reciprocal responsibility among the employees for their own and co-workers’ safety and creating a good corporate image
• The conduction of works with particular consideration of their conduction without injuries to people or harm to the environment and equipment used

The YABIMO board ensures that the established Integrated Management System Policy is implemented, followed, kept, and improved at all levels of the enterprise retaining compliance with the organization’s strategic objectives. The board ensures the necessary resources for maintaining and improving the Integrated Management System.

Michał Olesiński
The President of the Board & CEO

Corporate Social Responsibility Policy and Code of Conduct

Compliance with Laws

All YABIMO’s actions comply with all applicable laws and regulations. We will align our conduct with the Ten Principles of the UN Global Compact, the UN Declaration of Human Rights, and with other international laws and codes of conduct where such are applicable.

Business Method

YABIMO shall be known as a reliable company that delivers quality on time.

Suppliers, customers, and partners shall have confidence in the Group and its employees. The Group and the employees therefore commit themselves to comply with current Acts and Regulations, live up to a high ethical standard, and take active social responsibility in their conduct of business.

Yabimo shall encourage its business associates to live up to ethical standards that correspond to Yabimo’s ethical requirements.

Fair competition

Yabimo shall compete within the competition regulations applicable to the market in which the company is operating, and otherwise with integrity and in an ethically sound manner.

Improper Payments

YABIMO will not, in order to obtain or retain business or other advantages in the conduct of business, offer, promise, or give any undue advantages to a public official or a third party to make the official act or refrain from acting in relation to the performance of her/his official duties. This applies regardless of whether the advantage is offered directly or through an intermediary.

YABIMO acts follow Polish and international legislation on bribery and corruption, such as the Polish Penal Act, the COE Criminal Law Convention and the UK Bribery Act.

Gifts, Hospitality and Expenses

YABIMO does not offer any gifts or hospitality for its Clients, nor does it offer gifts and other favors to the Client’s employees, representatives, partners, or anyone closely related, except for promotional items of minimal value, usually bearing a company logo.

Hospitality such as social events, meals, or entertainment may be offered, provided there is a clear business reason. The costs related to such hospitality are kept within reasonable limits. Travel, accommodation, and other expenses for the individual, representing Clients, will always be paid by Clients unless other arrangements are agreed upon in the contract.

Gifts, hospitality, and expenses shall not be offered or received in connection with contract bidding, evaluation, or award.

Non-disclosure

The duty of non-disclosure shall ensure that unauthorized persons do not gain access to information that can damage YABIMO’s business activity or reputation. Sensitive information relating to employees, business, commercial, technical, contractual, or safety-related matters, and other confidential information shall not be disclosed to unauthorized persons. The same applies to information that is protected by law.

The duty of non-disclosure continues to apply after the employment relationship or assignment has been concluded.

Conflict of Interest

YABIMO and our employees, will not take part in or seek to influence any decision in circumstances that can give rise to an actual or perceived conflict of interest. Such circumstances may be a business interest or a personal interest in the subject matter – economically or otherwise – directly or through someone closely related. If YABIMO becomes aware of a potential conflict of interest, YABIMO will notify the Client without delay.

Political activity

Yabimo is a politically neutral company.

Equal treatment

Yabimo shows respect for all individuals. The company recruits on the basis of expertise, irrespective of the employee’s sex, age, disability, ethnicity, religion, and cultural background.

Yabimo fosters an inclusive workplace culture and is working actively to promote a good working environment. All employees are guaranteed pay and working conditions that prevent social dumping.

The company does not accept behavior that colleagues or business associates may perceive as threatening or degrading, including harassment/bullying and discrimination.

Health, Safety and Environment (HSE)

YABIMO works ambitiously, through continuous improvement, for a healthy, safe, and secure work environment which as a minimum is in accordance with applicable laws and regulations. YABIMO strives to have the best possible management system for HSE.

YABIMO works to minimize negative impacts on the environment, taking into consideration the full life cycle of our products. YABIMO works to achieve the highest energy efficiency possible and minimize harmful discharge, emissions, and waste production. YABIMO complies with national environmental legislation and discharge permits.

Minimum Age of Labor

YABIMO does not employ children below the age of 15.

Forced Labor

YABIMO does not engage or employ people against their own free will, nor will personnel be required to lodge “deposits” or identity papers upon commencing employment. YABIMO does not engage or employ people through any form of forced labor as defined by international labor standards.

Freedom of Association and Right to Collective Bargaining

YABIMO recognizes that our employees are entitled to be union members and to be represented in collective bargaining agreements. In countries where these rights are restricted, YABIMO provides our employees with opportunities to influence their work situation.

Working Hours & Wages

YABIMO complies with local laws and agreements regarding working hours. YABIMO ensures that wages paid to employees and hired labor are considered fair and in compliance with local laws and agreements.

Employment Practices

YABIMO treats its employees and hired labor equally and fairly. YABIMO does not accept any form of harassment or discrimination based on age, gender, religion, or any other reason.

Minority Rights

YABIMO pays special attention to the rights, requirements, values, and integrity of indigenous people and other minority groups affected by our operations. To the extent our work may affect indigenous people or other minority groups, a process to minimize and manage such impacts will be undertaken.

Security Resources

YABIMO observes strict requirements for the selection of security contractors to avoid human rights risks in countries where security firms are not properly regulated.

Selection of Business Partners, Agents, and other Intermediaries

YABIMO promotes that potential business partners, agents, and intermediaries adopt the principles set forth in this YABIMO CORPORATE SOCIAL RESPONSIBILITY POLICY.

Standards towards Suppliers and Subcontractors

YABIMO promotes the implementation of the principles set forth in this YABIMO CORPORATE SOCIAL RESPONSIBILITY POLICY towards its own suppliers and subcontractors.

Michał Olesiński

The President of the Board & CEO

Alcohol and Drug Policy

YABIMO is determined to provide its employees with a safe, proper, and healthy working environment. YABIMO recognizes that being under the influence of alcohol or drugs at work is a threat to the health and well-being of employees, customers, and visitors. YABIMO encourages employees who experience alcohol or drug-related issues to take advantage of available, appropriate, professional support and therapy.

To ensure a safe, proper, and healthy working environment, Yabimo undertakes to:

• All employees at YABIMO – regardless of the type of contract, as well as those employed at Yabimo customers,
• Subcontractors working at YABIMO,
• Guests staying at YABIMO,

to comply with the established alcohol and drug policy (hereinafter: A&D Policy). YABIMO undertakes to familiarize with the A&D Policy, each of the groups listed above. The policy is one of the integral internal documents of the company, it is also available on request.
The A&D policy is linked to other internal policies and procedures of YABIMO and YABIMO clients that have an impact on the implementation of alcohol, drugs, and health and safety policies. The A&D policy takes into account and complies with existing Polish and foreign legislation, and also refers to relevant legal liability provisions.
The A&D policy is the property of YABIMO. No part of the document may be reproduced, altered, stored in a search system, or transmitted in any form, electronic, mechanical, photocopied, recorded, or otherwise without the prior written consent of YABIMO.

Michał Olesiński

The President of the Board & CEO

Anti-corruption Policy

The guiding objective of our anti-corruption policy is to continuously look for and analyze the possible corruption hazards at all management levels, that may occur in tasks implemented by us and to take immediate preventive measures reducing the risk of hazard occurrence.

Such defined anti-corruption policy is implemented by:

• Performance of tasks, pursuant to the applicable law and the adopted national strategy for the anti-corruption strategy
• Monitoring all processes implemented in the company in terms of risks of corruption hazard occurrence and taking, in the case of high-risk occurrence, the appropriate preventive measures.
• Introduction of clear and explicit procedures reducing the probability of corruption hazard – known and available both for our customers and our cooperative entities and employees.
• Raising the employee’s awareness and strengthening their bond with the company by increasing the organization’s culture, improving the internal communication and motivational system, leadership, etc.
• Continuous improvement of the employee’s professional qualifications by the realization of specialist training, including training in the field of corruption.
• Implementation of the Code of Professional Conduct – Good Management Practice.

Michał Olesiński

The President of the Board & CEO

Human Rights Policy

YABIMO Human Rights Policy comprises the following six principles:

Children and Young Workers

As a fundamental principle, we do not employ children or support the use of child labor. We do encourage the creation of educational, training, or apprenticeship programs tied to formal education for young people.

Freedom of Engagement

We believe that people should work out of their own volition, not because they are forced to do so. We prohibit the use of prison labor, forcibly indentured labor, bonded labor, slavery, or servitude.

Equality of Opportunity

We recognize, respect, and embrace the cultural differences found in the worldwide marketplace. Our workplace is a meritocracy where our goal is to attract, develop, promote, and retain the best people from all cultures and segments of the population, based on ability. We have zero tolerance for discrimination or harassment of any kind.

Compensation

We ensure that compensation meets or exceeds the legal minimum and is competitive with industry standards. Our compensation philosophy is clearly communicated to employees and is in full compliance with all applicable laws.

Freedom of Association

We recognize and respect the freedom of individual workers to join or refrain from joining legally authorized associations or organizations

Relationships with Indigenous People

Within the framework of our Values, we respect the cultures, customs, and values of the people in communities where we operate and take into account their needs, concerns, and aspirations.

Michał Olesiński

The President of the Board & CEO

Termination Policy

Application

This Policy applies to all employees.

Resignation notice

The notice periods for the employee and the employer are specified in the employment contracts and are in accordance with the law and collective labor agreement, if applicable.

Notice for resignation must be submitted in writing. The termination is considered binding if the employee or the employer officially receives it. The notice period starts in accordance with the law.

All written resignations of the employee should be directed to immediate supervisors and in the case of temporary work – to the Project Coordinator.

YABIMO welcomes feedback from departing employees to improve internal procedures for greater employee satisfaction and for positive transformation of the company.

Exit interviews are professionally conducted by immediate supervisors and in the case of temporary work – by the Project Coordinator, with the intention of finding the best solution for both parties, if possible.

Termination by mutual agreement

1.   In the case of termination by mutual agreement of the parties, the date of termination of the contract is agreed in writing between the employee and the employer by mutual consent.

2.   In the case of temporary work, the employment contract is terminated when one of the following conditions occurs:

• Non-commencement, earlier completion, resignation, or end of the project for the fulfillment of which the Employee has been employed,
• Lack of need for the Employee’s work on the project for the fulfillment of which the Employee has been employed,
• The User Employer’s resignation from the Employee’s work on the project for conduction of which the Employee has been employed,
• A refusal, an absence, or a negative result of qualification tests, HSE, and other obligatory tests required by the law or the User Employer, whose positive result determines work conduction commencement or further work conduction by the Employee for the benefit of the Use Employer,
• Expiration of a statutory maximal limit of temporary work period at the same User Employer’s.

The provision is considered as fulfilled and the employment contract is terminated on the date of the fulfillment of one of the above-mentioned provisions about which the Employer informs the Employee by sending a message to the Employee’s email (indicated on the Yabimo internet platform), and via the messenger on the Yabimo internet platform, to which the Employee consents.

Termination without notice

In the case of a serious breach by the employee of basic employment duties, the employment contract may be terminated in writing by the employer without notice.

Announcing resignation

Forced resignations are not permitted within Yabimo and employees must always resign of their own volition. Yabimo prohibits actions such as:

• Directly forcing or indirectly persuading an employee to terminate a contract,
• Creating a hostile atmosphere to precipitate a resignation,
• Intimidating or retaliating against an employee.

Payment for the Notice Period

During the notice period, the employee is required to perform work in accordance with the schedule. The employee is entitled to full payment for this period.

Terminal dues and unused leave

In relation to the employment relationship termination, the Employer is obliged to pay all unsettled benefits due in accordance with legal regulations to the employee. Employees will be paid for all the hours they have served in the company.

Before the release of the employee’s final dues, they must return all company equipment and devices.

Confidentiality and data protection

It is important for employees to remember that confidentiality and data protection policies remain valid and binding even after leaving the company.

Rejoining the company

YABIMO has no objection to rehiring former employees, provided they left on good terms and their skills and qualifications meet the requirements for the specific position.

To meet the expectations of temporary employees, YABIMO makes all current job offers available on the employee HRPanorama profile on the company’s website and sends information about these recruitments to former and current employees who meet the qualifications for the specific position.

Michał Olesiński

The President of the Board & CEO

Modern Slavery and Human Trafficking Policy

YABIMO’s principles

1. Modern slavery encompasses slavery, servitude, human trafficking, as well as forced and compulsory labor. It is a crime and a violation of human rights.
2. YABIMO has a zero-tolerance approach to modern slavery. We are committed to implementing and enforcing effective systems that ensure modern slavery does not take place anywhere in its business or in any of its supply chains.
3. The prevention, detection, and reporting of modern slavery in any part of our organization or supply chain is the responsibility of all those working for us or on our behalf.
4. If we find that other individuals or organizations working on our behalf have breached this policy, we will ensure that we take appropriate action. Any YABIMO employee who breaches this Policy shall face disciplinary action.
5. YABIMO shall always cooperate with the relevant authorities in relation to any substantiated allegations of a breach of human rights legislation.
6. This Policy covers all of YABIMO’s employees and key business partners.

Practices relating to preventing Modern Slavery

1. Our activities related to the prevention of modern slavery in our operations and our supply chains include:
   • The application of contract clauses requiring the supplier to comply with all applicable laws,
   • The requirement of each supplier to complete a supplier questionnaire where appropriate (an obligation to comply with the YABIMO’S Modern Slavery and Human Trafficking Policy),
   • Implementation of human rights criteria for the supplier qualification and assessment  process,
   • Human rights risk monitoring, embedded in the corporate risk tool,
   • Conduction of human rights and business ethics training,
   • Communication campaigns conducted in order to increase awareness of our Policies,
   • Execution of an internal annual audit to monitor our compliance with the Modern Slavery and Human Trafficking Policy.
2. YABIMO’s Management at all levels is responsible for the implementation of this Policy and for ensuring that those reporting to them understand and comply with it and are given training on it.

Michał Olesiński

The President of the Board & CEO

Whistleblowing Policy

The Corporate Social Responsibility Policy and the Code of Conduct define a set of values and principles that YABIMO has committed to abide by. The working methods we have established allow us to ensure an adequate level of protection and contribute to the creation of a working environment in which each employee is considered equally, fairly, and with respect.

Each employee is obliged to follow these rules in order to build a friendly work environment at YABIMO. However, we bear in mind that we are exposed to various types of situations during our daily activities. This sometimes means that we have to face situations that compel us to resist inappropriate attitudes or practices.

YABIMO, in order to meet the employee’s expectations, implemented an internal process of reporting irregularities and fraud, also through confidential reports. It is recommended that:

• The first step to counteract the observed irregularities is to report the problem as soon as possible, preferably to your immediate supervisor.
• If an employee believes that he or she is unable to do so for some reason, contacting a senior management representative should be considered.
• Having objections to the above-mentioned forms, YABIMO has established an impartial fraud team through which the employee can report a noticed problem, guaranteeing them full confidentiality of their report and entities that occur in it.

YABIMO guarantees the confidentiality of the reports and the data contained therein, as well as the anonymity of the Applicants or any other person who submits the report, also if it turns out to be incorrect or unfounded. The organization offers the possibility of making reports by name as well as anonymously, with the emphasis that regardless of the form of providing information, each report will be considered as a separate case, equally important from the point of view of the organization.

YABIMO guarantees that no threats, retaliation, sanctions, or discriminatory behavior of any kind will be tolerated in relation to:

• The person of the applicant,
• The person about whom the Application was sent,
• The person cooperating in activities checking the validity of the Notification.

The principles of this Policy in no way affect or limit the obligation and the possibility of reporting irregularities to the competent judicial, supervisory, or regulatory authorities in Poland and countries in which Yabimo group companies are developing their activities, as well as the obligation to notify internal control authorities at YABIMO Sp. z o. o. and Shared Services Centre companies.

WHISTLEBLOWING REPORT

Send report

Michał Olesiński

The President of the Board & CEO

Climate Change Management

Managing climate change is a key element of Yabimo’s sustainable development strategy. Being aware of the impact of our activities on the environment, we consistently introduce and develop initiatives that minimize our carbon footprint and promote sustainable practices. Below are
the actions we have undertaken as part of our environmental policy:

Waste Segregation

To reduce waste, YABIMO has introduced rigorous waste segregation rules at our locations. Each office has a system that allows waste to be separated into categories such as paper, plastic, glass, and organic waste. We regularly educate our employees on proper segregation practices through training, visual signage and information boards in offices.

Installation of Tap Water Filtration Devices (the replacement of plastic bottles)

To limit the use of single-use plastic bottles, we have installed tap water filtration devices in our offices. This action reduces the use of plastic bottles by thousands annually, significantly impacting the environment.

Use of Mineral Water in Glass Bottles Only

Another step towards reducing plastic waste is the decision to use mineral water and beverages only in glass bottles. The employees and clients have access to drinks provided in returnable and reusable glass bottles in each office, thus reducing plastic pollution.

Car Sharing Program

The car-sharing program we have launched in all our locations reduces CO2 emissions by limiting the number of vehicles needed for daily company operations. The employees have access to a fleet of cars they can share for business purposes, not only contributing to environmental protection through emission reduction, but also through operational cost optimization while promoting sustainable mobility.

Environmental Management System (ISO 14001:2015)

The certified Environmental Management System, according to ISO 14001:2015, which we have implemented, confirms our commitment to sustainable operations. This system helps us identify, monitor and manage environmental issues while continuously improving our
eco-friendly practices. We consistently implement this system across all locations, ensuring
a uniform approach to environmental protection throughout the organization.

Electronic Document Circulation (PIT)

By introducing electronic document circulation for tax declarations, we have significantly reduced paper consumption and related natural resources in all our offices. We shorten document processing time through automation and digitization, which not only increases operational efficiency, but also supports environmental goals by significantly reducing
the carbon footprint associated with paper production and logistics.

Tree Planting Campaign

Green area reclamation plays an important role in our activities. We organize regular tree-planting campaigns, involving our employees in collaboration with the Niepolomice Forest District, helping to increase the number of trees in Krakow and the surrounding areas. This initiative aids in carbon capture and storage, improves air quality, and creates friendly spaces for local communities. Last year, we planted about 400 beech seedlings, contributing significantly to the fight against global warming.

YABIMO emphasizes its commitment to managing climate change through comprehensive, multifaceted actions in all our locations. Our goal is to minimize environmental impact, promote sustainable development, and inspire others to take similar steps.

Diversity Policy

Introduction

Our company is committed to promoting diversity, equality and integration in every aspect of our operations. We believe that a diverse working environment fosters innovation, increases employee engagement and helps better understand and meet the needs of our customers.
Our diversity policy is an integral part of our ESG (Environmental, Social, and Governance) strategy, emphasizing our commitment to creating a fair and inclusive workplace.

Goals and Commitments

1. Promoting Equal Opportunities

• Ensuring equal opportunities in recruitment, promotion, training and remuneration processes.
• Eliminating all forms of discrimination based on race, gender, age, sexual orientation, religion, ethnic origin, disability or any other characteristic.

1. Creating an Inclusive Working Environment

• Building a culture where every employee feels respected, valued, and included.
• Promoting open communication and cooperation between different groups of employees.

1. Supporting Diversity in the Board and Management

• Striving to ensure diversity in the composition of the board and management team.
• Promoting internal promotions with a focus on diverse talents.

1. Education and Awareness

• Organizing training on diversity, equality and integration for all employees.
• Increasing awareness of the benefits of diversity in the workplace.

1. Cooperation with Stakeholders

• Cooperating with suppliers, clients and business partners who also promote diversity and integration values.
• Participating in social and industry initiatives promoting diversity.

Strategies and Actions

1. Recruitment and Employment

• Applying transparent and fair recruitment processes that ensure equal opportunities for all the candidates.
• Actively seeking talents from diverse backgrounds and demographic groups.

1. Development and Promotion

• Ensuring equal access to training and development programs.
• Setting clear and fair promotion criteria that encourage diversity in management.

1. Anti-Discrimination Policy

• Implementing and enforcing zero-tolerance policies against all forms of discrimination and harassment.

1. Employee Support

• Promoting flexible work arrangements that address the diverse needs of employees.

Monitoring and Reporting

1. Monitoring System

• Regularly monitoring and analysing data on diversity in our company.
• Setting measurable goals and performance indicators (KPIs) in the area of diversity
  and integration.

1. Reporting Progress

• Regularly publishing reports on our actions and progress in diversity according to
  the international ESG standards.
• Maintaining an open dialogue with stakeholders about our efforts to promote diversity.

Continuous Improvement

1. Strategy Evaluation and Adjustment

– Regularly reviewing and updating a diversity policy based on the changeable needs and best practices.

– Introducing corrective actions and innovative solutions on the basis of the data collected and the employee opinions.

2. Promotion of Best Practices

– Sharing experiences and best practices with other organisations and industries.

Summary

Our diversity policy is the foundation of our commitment to creating a fair, inclusive and innovative working environment. We believe that diversity drives our success and contributes to achieving our business and social goals. We are convinced that by implementing the above actions, we can create a workplace where every employee can develop his / her full potential, contributing to joint success.

Employment Policy

Introduction

Our company is committed to conducting a transparent, ethical and responsible employment policy that is compliant with ESG (Environmental, Social, and Governance) principles.
Our employment policy aims to ensure equal opportunities, promote diversity, support professional development and provide a safe and friendly working environment for all
the employees.

Goals and Commitments

1. Equal Opportunities and Non-Discrimination

• Ensuring equal opportunities in recruitment, employment, promotion and training processes.
• Eliminating all forms of discrimination based on race, gender, age, sexual orientation, religion, ethnic origin, disability or any other characteristics.

1. Promoting Diversity and Inclusion

• Creating a diverse and inclusive working environment where every employee feels respected and valued.
• Encouraging open communication and cooperation between different groups of employees.

1. Professional Development and Training

• Providing opportunities for professional development for all employees through access to training, courses and development programs.
• Promoting internal career paths and promotions.

1. Workplace Safety and Health

– Ensuring a safe and healthy working environment in compliance with the effective regulations and best practices.

– Regularly reviewing and updating safety procedures and providing occupational health
and safety (OHS) training for employees.

1. Transparency and Ethics

• Conducting transparent recruitment and human resources management processes.
• Promoting ethical behaviour and compliance with the effective labour laws.

Strategies and Actions

1. Recruitment Processes

• Applying transparent, fair and open recruitment processes.

1. Anti-Discrimination Policy

• Implementing and enforcing a zero-tolerance policy against all forms of discrimination and harassment.
• Enabling reporting of discrimination and harassment cases and ensuring proper handling of these reports.

1. Training and Development Programs

• Offering training and development programs that support the professional and personal growth of the employees.

1. Employee Support

• Promoting work-life balance through flexible working hours and remote work options.

Monitoring and Evaluation

1. Monitoring System

• Regularly monitoring and analysing data on employment, diversity, training
  and professional development.
• Setting measurable goals and performance indicators (KPIs) in employment.

1. Reporting Progress

• Regularly publishing reports on our actions and progress in employment according to
  the international ESG standards.
• Maintaining an open dialogue with stakeholders about our efforts to promote diversity and inclusion.

Continuous Improvement

1. Strategy Evaluation and Adjustment

• Regularly reviewing and updating an employment policy based on changeable needs and best practices.
• Introducing corrective actions and innovative solutions on the basis of the data collected and employee opinions.

2. Promotion of Best Practices

– Sharing experiences and best practices with other organisations and industries.

– Actively participating in conferences, workshops and initiatives which promote diversity and integration.

Summary

Our employment policy reflects our commitment to creating a transparent, ethical and responsible working environment. We believe that by implementing the above actions, we can create a workplace where every employee can develop his / her full potential, contributing to joint success. We are convinced that our commitment to ESG principles will contribute to building a sustainable future for our employees, clients and the communities in which we operate.

Environmental Policy

Introduction

As a responsible company, we commit to minimizing our environmental impact and promoting sustainable development in our operations. Our environmental policy is an integral part of our ESG (Environmental, Social, and Governance) strategy and reflects our commitment to environmental protection, resource management, and reducing the negative effects of our activities.

Goals

1. Reducing Greenhouse Gas Emissions

• Implementing CO2 reduction strategies, e.g. through digitization.
• Promoting energy efficiency.

1. Water Resource Management

• Minimizing water consumption in our operations.

1. Waste Management

• Reducing waste through recycling, reuse, and proper waste management.
• Minimizing hazardous waste and promoting responsible disposal.

Commitments

1. Compliance with Regulations

• Complying with all effective environmental laws and regulations.
• Regularly monitoring and reporting our environmental protection progress.

1. Education and Awareness

• Training employees in best environmental practices.
• Promoting ecological awareness among our clients, suppliers and business partners.

1. Innovation and Technology

• Investing in innovative technologies which support sustainable development.
• Supporting research and development in ecological solutions.

1. Transparency and Reporting

• Maintaining an open dialogue with stakeholders about our actions and progress in environmental protection.

Implementation and Monitoring

1. Environmental Management System

• Implementing and maintaining an environmental management system compliant with ISO 14001.
• Conducting regular internal and external audits to assess policy effectiveness.

1. Goals and Indicators

• Setting and regularly reviewing environmental goals and key performance indicators (KPIs).
• Monitoring progress and adjusting strategies as needed.

Summary

Our environmental policy forms the foundation of our commitment to sustainable development and environmental protection. We are convinced that by fulfilling the above commitments, we can contribute to the creation of a better and more sustainable world for future generations.

Materiality of Impact, Risk and Opportunities for YABIMO

Introduction

Yabimo influences many aspects of environmental, social and governance (ESG) factors. Understanding these impacts, along with associated risks and opportunities, is crucial for sustainable and responsible company management.

1. Environmental Impact (E)

Impact:

• CO2 Emissions: The nature of the work often involves CO2 emissions. Yabimo must be aware of how their employees contribute to these emissions.
• Waste Management: The operations generate some waste. Yabimo must ensure proper management of this waste.
• Use of Natural Resources: Yabimo must focus on minimizing resource use and promoting efficiency.

Risks:

• Environmental Regulations: Strict environmental regulations can lead to high costs and legal risks for Yabimo.
• Climate Change: Extreme weather conditions can affect the safety and efficiency of work.

Opportunities:

• Green Technologies: Investments in eco-friendly technologies can improve efficiency and reduce negative environmental impact.
• Environmental Certifications: Obtaining certifications confirming compliance with best environmental practices can enhance competitiveness.

2. Social Impact (S)

Impact:

• Working Conditions: Yabimo must ensure fair treatment of employees, provide safe working conditions, and adequate remuneration.
• Training and Development: Providing safety and professional development training is crucial in this industry.
• Impact on Local Communities: Operations may affect local communities, including their employment and environment.

Risks:

• Health and Safety at Work: The risk of accidents and occupational diseases in
  the industry can lead to compensation costs and loss of reputation.
• Cultural Diversity: The issues related to cultural and linguistic diversity can lead to misunderstandings and conflicts in the workplace.

Opportunities:

• Skill Building: Investing in employee skills development can increase their productivity and loyalty.
• Social Responsibility: Engaging in social initiatives and supporting local communities can improve the company’s image and stakeholder relations.

3. Governance (G)

Impact:

• Ethics and Law Compliance: Yabimo must operate in accordance with strict labour laws and employment regulations.
• Transparency and Accountability: Transparency in actions and accountability for decisions are crucial for building stakeholder trust.

Risks:

• Legal Risk: Non-compliance with labour, health and safety regulations can lead to penalties and reputational loss.
• Corruption and Abuse: The risk of corruption and abuse requires strong internal control mechanisms.

Opportunities:

• Strong Leadership: Effective management and strong leadership can attract investors and clients.
• Risk Management: Proactive risk management can help avoid problems and maximize business opportunities.

YABIMO Waste Management Policy

Introduction

Waste management is an essential element of our ESG (Environmental, Social and Governance) strategy. We are committed to minimizing the negative impact of our activities on
the environment by implementing effective and sustainable waste management practices.

Goals and Commitments

1. Waste Reduction

• Minimizing the amount of waste generated at every stage of our operations.

1. Safe and Responsible Waste Processing

• Ensuring proper processing of hazardous waste in compliance with the effective regulations.
• Collaborating with certified companies engaged in waste disposal and recycling.

1. Employee Education and Engagement

• Training employees on best waste management practices.
• Encouraging employees to actively participate in waste reduction and recycling programs.

Waste Management Strategies

1. Segregation and Collection of Waste

• Introducing waste segregation systems at workplaces to enable easy separation into categories: paper, plastic, metal, glass, organic waste and hazardous waste.
• Regular collection and transportation of waste to appropriate recycling or disposal points.

1. Partnerships with Suppliers and Recipients

• Cooperating with suppliers who adopt sustainable waste management practices.
• Promoting responsible waste management practices among our business partners.

Monitoring and Evaluation

1. Waste Management System

• Implementing a waste management system compliant with ISO 14001.

1. Continuous Improvement

• Identifying areas for improvement and implementing corrective actions.
• Promoting innovation and best practices in waste management.

Summary

Our commitment to sustainable waste management is an integral part of our ESG strategy.
By implementing the above actions, we aim to minimize our environmental impact, promote sustainable development and create value for our stakeholders. We believe that responsible waste management will contribute to the protection of natural resources and improve
the quality of life for current and future generations.