The Code outlines the ethical principles and expectations in key areas, including: • Avoiding or declaring conflicts of interest • Safeguarding confidential information • Ensuring fair, honest, objective, and integrity-driven dealings with stakeholders • Upholding anti-corruption and anti-bribery principles • Maintaining good employment practices, including: o Non-discrimination o Prohibition of harassment o Respect for individuals’ privacy rights All Directors and employees are introduced to the Code upon their appointment or employment, ensuring that they understand and align with the work culture and ethical expectations that Kimlun Group strives to maintain. The Code is available on Kimlun’s corporate website at www.kimlun.com. SOCIAL Kimlun Group recognizes that sustainability extends beyond environmental responsibility to include the well-being of our employees, communities, and stakeholders. Our social impact initiatives focus on fostering a safe, inclusive, and supportive workplace, enhancing community engagement, and upholding ethical business practices. OCCUPATIONAL SAFETY AND HEALTH Occupational safety and health remain a top priority in the construction industry and Kimlun Group is committed to ensuring a safe and healthy working environment for all employees. We actively promote awareness of safety, health, and environmental practices across all our business. Kimlun Group adopts a structured risk management approach to occupational safety and health. Hazards and risks are systematically identified, assessed, and mitigated through established controls. Our safety and health policies are embedded within the Group’s standard operating procedures, ensuring compliance and consistency across operations. To safeguard our workforce, we provide appropriate personal protective equipment (“PPE”) based on job requirements. Every construction site is equipped with essential safety measures such as safety nets to prevent falling or flying objects, ensuring the safety of people below or beyond the work area as well as fire extinguishers for firefighting purposes. In line with the Occupational Safety and Health Act 1994 and the Occupational Safety and Health (Amendment) Act 2022, the Group established Occupational Safety and Health (“OSH”) Committees to oversee safety and health across operations. These committees enforce safety policies, recommend improvements, and facilitate effective communication between management and ground-level employees. Periodic meetings are held to monitor safety performance, review incidents, and implement corrective actions when necessary. Additionally, SPC is accredited with ISO 45001:2018 – Occupational Health and Safety Management System, which provides for a structured framework for hazard identification, risk assessment, and workplace safety management. The Group is also pleased to announce that KLSB has also attained ISO 45001:2018 in December 2024. The OSH Committees play a vital role in maintaining workplace safety. Their responsibilities include: • Identifying and assessing potential workplace hazards, summarized in a risk assessment report. • Formulating emergency response plans. • Recommending enhancements to safety practices and protection equipment when necessary. • Conducting induction training for contractors entering project sites. • Holding periodic toolbox briefings to reinforce safety procedures and PPE compliance. • Performing workplace audits to ensure compliance, recording non-conformances, and following up on corrective actions. SUSTAINABILITY STATEMENT 034
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