KOSWIRE

Code of Conduct for KOS Partners

The Code of Conduct for KOS Partners (hereinafter referred to as the “Code”) stipulates the basic requirements of partners who supply products and services to KOS, and has been established to build a sustainable supply chain. KOS requires its partners to continuously strive to protect the environment, establish a safe working environment, respect the human rights of employees, and operate the company ethically. This code reflects the parts that should be applied to our company and our partner companies by analyzing various data from leading companies in Korea that were prepared with reference to the guidelines and norms of credible organizations abroad.

KOS partners are required to comply with all relevant laws and regulations, and KOS and third-party organizations entrusted by KOS may inspect and conduct due diligence on partners' compliance with the requirements of this code to the extent permitted by law. Based on the results of inspection and due diligence on compliance with this code, KOS may recommend improvements for identified risks and may require the establishment and implementation of a risk mitigation plan based on mutual consultation regarding improvements.

This code does not specify all performance obligations of partners, and may be reviewed, supplemented, and revised to build a sustainable supply chain. This code is available on the KOS website, and for specific details regarding this code, please contact the Audit Team and ESG Team.

5. Management System

a. Expression of commitment to comply

① Partners must establish and comply with their own management system to comply with not only this Code of Conduct, but also the laws and regulations of relevant countries, and customer requirements.

② Partners must post a social and environmental responsibility statement approved by management at all workplaces, indicating the company's commitment to compliance and continuous improvement.

b. Risk check

① Partners must identify environmental, occupational safety and health, human rights and labor practices, and ethical risks related to business operations, control and manage the identified risks, and regularly check compliance with the Code.

c. Education

① Partners must implement policies, procedures, and improvement goals for matters presented in this Code of Conduct, and educate executives and employees to comply with applicable laws and regulations.

d. Information management

① Partners must record and manage status and risk-related information in the field of human rights and labor, safety and health, environment, and ethics.

② If the laws of the country in which the business is conducted, industrial organizations, major customers, etc. request disclosure of the relevant information, partners must strive to disclose the information transparently, unless prohibited by law.

e. Operation of Grievance Mechanism

① Partners must operate a grievance settlement system whistleblowing system through which executives and employees may identify or recognize violations of laws and regulations in the field of human rights and labor, safety and health, environment, and ethics, or may report violations of individual rights and interests in this regard.

② Partners must protect executives and employees from taking unreasonable treatments (firing, threats, retaliation, ridicule, etc.) for reporting. In addition, the identity of the informant must be strictly protected.

f. Compliance with the Code

① Partners must provide relevant information to verify their compliance and level of implementation during a written inspection or on-site visit conducted by KOS or a third party designated by KOS regarding compliance with this Code of Conduct.

② Partners must strive to establish and implement a plan to improve the relevant matters in a timely manner if violations or inappropriate contents are confirmed through the aforementioned written inspection or on-site visit.