Code of Ethics and Professional Conduct

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Ethical and moral values are of utmost importance. At SMART BUSINESS CORPORATION S.A.C., we firmly believe that both personal conduct and business practices must be governed by solid ethical and moral principles. Only through honest, fair, and upright behavior will we be able to ensure the quality of our services and the success of our company.

For this reason, we have issued this set of standards comprising our “Code of Ethics and Professional Conduct,” which serves as a guideline for the performance of our professional duties and personal conduct.

 

SMART BUSINESS CORPORATION S.A.C. respects and complies with the law. All employees must fully comply with applicable laws and regulations. Lack of knowledge of the law or its regulations does not exempt anyone from compliance.

SMART BUSINESS CORPORATION S.A.C. conducts its business under the principles of free competition and free market. Any anti-competitive agreement or arrangement between SMART BUSINESS CORPORATION S.A.C. and its competitors is strictly prohibited

We are committed to performing our duties responsibly. All functions shall be carried out in accordance with our Integrated Management System Policy – Quality, Environment, BASC, Occupational Health and Safety – and this Code of Ethics and Professional Conduct.

We shall always fulfill our obligations while respecting others. Workplace and personal relationships will be developed based on mutual respect, honesty, transparency, and trust.

SMART BUSINESS CORPORATION S.A.C. maintains a Zero-Tolerance policy regarding alcohol consumption during working hours. Likewise, alcohol consumption prior to work that results in any measurable blood alcohol level at the time of reporting to duty is not permitted.

SMART BUSINESS CORPORATION S.A.C. maintains a Zero-Tolerance policy regarding the use of illegal drugs at all times and in all places. Employees may be required to undergo drug testing if requested.

All employees have equal opportunities for employment and promotion rithin the company. Employees Will be treated fairly and respectfullu. Employment and promotion decisions shall be based on merit, skills, qualifications, competence, and aptitude.

Employees shall safeguard confidential information belonging to SMART BUSINESS CORPORATION S.A.C. or its clients. Intellectual property is recognized as a valuable asset and shall be protected accordingly. Confidential information shall never be used for personal gain or for the benefit of third parties.

SMART BUSINESS CORPORATION S.A.C. respects the privacy of its employees. Employees must also respect the privacy of clients and their personnel.

Only the General Manager, or a person formally designated by him, is authorized to issue public statements on behalf of the company.

Employees shall not use company funds, property, equipment, IT systems, communication systems, or other company-provided resources for personal benefit. These resources are assigned for job performance and must be safeguarded responsibly.

The company and its employees shall always maintain transparent, honest, and respectful relationships with public authorities and institutions, ensuring full compliance with applicable regulations.

SMART BUSINESS CORPORATION S.A.C. maintains a neutral stance regarding political activities and does not support or oppose any political party or candidate. The company shall not contribute funds or resources to political campaigns.

The company does not tolerate employees receiving money, gifts, or favors intended to influence their duties or decisions. Likewise, the company shall not offer payments or benefits to obtain undue advantages from third parties or authorities.

Employees must exercise caution when giving or receiving gifts. Modest and symbolic gifts may be accepted or offered as gestures of courtesy. However, gifts that could be perceived as influencing decisions or performance of duties are strictly prohibited.

The company respects the culture, beliefs, and customs of employees and communities with which it interacts, supporting them in accordance with client policies and programs in operational areas

SMART BUSINESS CORPORATION S.A.C. is committed to environmental preservation. Employees shall act responsibly to protect and conserve the environment.

The company promotes and protects fundamental human rights as established in the Political Constitution of Peru and the Universal Declaration of Human Rights. Violations will not be tolerated and must be reported.

All members of SMART BUSINESS CORPORATION S.A.C. commit to comply with and enforce this Code, recognizing that adherence contributes to personal development and corporate success

The Company respects human dignity and rejects discriminatory practices based on race, religion, gender, age, sexual orientation, nationality, marital status, disability, or other protected characteristics. This applies to employees and job applicants. Sexual harassment and abuse of hierarchical authority are strictly prohibited. Reporting channels are available in accordance with applicable laws.

Somos Smart Bussines Corporation

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