Taiga GmbH – Code of Conduct

1. Preamble

Taiga GmbH, hereinafter referred to as "Taiga", strives for greater sustainability and transparency in the production and trade of products. Our aim is to protect the environment through Taiga's entrepreneurial activities and to pave the way together to a social and green future.

The challenges we face are manifold: the climate crisis is becoming increasingly severe, important resources and raw materials are becoming scarce, the world population is growing and the damage to nature and the environment is leading to the loss of biodiversity, fertile soils and vital ecosystems. At the same time, the global community is also facing enormous political and social challenges: the dignity of each and every individual must be preserved and protected, poverty reduced and access to important livelihoods secured in the long term.

To meet these challenges, we need to be aware of where we stand and have clear, ambitious goals that we want to achieve. That is why we are committed to the highest level of transparency in our actions and ambitious sustainability goals. We take a close look at our business activities and expect the same from all business partners from whom we purchase products, materials or services or to whom we offer them.

This Code of Conduct contains Taiga's basic expectations regarding its own actions and those of our employees, but also of business partners and their supply chains.

The basis is the most important international standards and regulations, such as the ten principles of United Nations Global Compact, the International Bill of Human Rights, the ILO Declaration on Fundamental Principles and Rights at Workthe UN Guiding Principles on Business and Human Rights as well as the OECD Guidelines for Multinational Enterprises, as well as the international standards ISO 45001 and ISO 14001.

This code is a prerequisite for any business relationship with Taiga. However, we would like to encourage all business partners to have a positive impact on the environment beyond the basic agreements, laws and standards. We would like to present these additional ecological and social steps to our customers as transparently and as visible as possible, so that they result in a clear competitive advantage.

Only together can we meet the diverse ecological, political and social challenges and lay the foundation for a green future worth living in.

2. Compliance with laws and guidelines

We expect that all applicable laws and regulations are respected and followed. We would like to emphasize that this also applies to the recognized guidelines and rules of conduct of the respective cultures and countries in which our business partners and Taiga operate. Fundamentally, we expect our business partners, as well as ourselves, to establish and maintain a system for monitoring compliance with these laws, rules and regulations.

3. Social standards

Social commitment and the protection of human dignity and rights are the basis for sustainable business activities. This includes not only the legal provisions prohibiting child and forced labor, but also, for example, fair working conditions, health protection, equal opportunities and non-discrimination.

a) Compliance with human rights

We attach great importance to the fact that our business partners not only respect internationally recognized human rights, but also actively promote them. The United Nations Guiding Principles on Business and Human Rights form the basis for this. This also includes the protection of local communities, indigenous peoples and human rights defenders.

b) ban on child labor

Taiga does not tolerate child labor or any form of exploitation of children and young people in its supply chain. The term "child" refers to all persons under the age of 15 (or under 14, depending on local law) or to persons of school age or who have not yet reached the minimum age for employment applicable in the respective country. The highest age limit applies in each case. Workers under the age of 18 may not carry out work that could endanger the health and safety of young workers. The definition of child labor is based on the requirements of the International Labor Organization (ILO). If a local law prescribes a higher legal minimum age for workers or longer compulsory schooling, the higher age / stricter regulation applies. ILO Conventions No. 138 on the minimum age for employment and No. 182 on the elimination of the worst forms of child labor must be observed. Our business partners also undertake to observe and respect the dignity and rights of children.

c) prohibition of forced labor

Taiga strictly rejects all forms of forced labor and expects itself and its business partners not to use violence or intimidation to force employees into employment. Slavery, servitude, forced labor, debt bondage, involuntary prison labor and human trafficking throughout the supply chain will not be tolerated. Workers' freedom of movement must not be restricted and personal documents must not be withheld. Workers must work voluntarily and must not be forced to pay fees for their employment. If such fees have been paid, they must be promptly refunded to the worker.

d) equal opportunities and prohibition of discrimination

Taiga and its business partners are committed to a discrimination-free workforce and are committed to preventing discrimination in recruitment, employment or training opportunities based on race, skin colour, pregnancy, religion, gender, sexual orientation, age, physical or mental disability, political opinion, nationality, social or ethnic origin, trade union membership or material status. In addition, business partners should take appropriate measures to accommodate employees in the practice of their religion and must not carry out medical tests or physical examinations that could serve discriminatory purposes. Instead, an inclusive, diverse and supportive work environment should be created and the principle of equal pay for work of equal value regardless of gender should be guaranteed. The relevant ILO conventions must be observed.

e) granting freedom of association

Our business partners must respect workers' rights to freedom of association, freedom of assembly, and collective and collective bargaining. In accordance with local laws, employees must have the right to organize freely and appoint workers' representatives. Membership in trade unions must not lead to unjustified unequal treatment. Workers must be able to communicate openly with management to share their ideas and concerns about working conditions and management practices without fear of discrimination, reprisal, intimidation or harassment. The right to collective bargaining to regulate working conditions and the right to strike must be granted within the framework of the law and in accordance with ILO Convention No. 98.

f) Fair working conditions

We expect ourselves and our business partners to ensure that employees are not subjected to harsh or inhumane treatment, including sexual harassment, sexual abuse, corporal punishment, psychological or physical coercion or verbal abuse. Nor may the threat of such treatment be made. Clear disciplinary measures and procedures should be defined to ensure that these requirements are met and all employees are informed accordingly.

In addition, we expect our business partners to refrain from engaging or using private and public security forces if, due to a lack of training or control on the part of the company, there is a risk of torture, cruel or inhuman treatment, injury to life or limb, or impairment of freedom of association and coalition.

g) occupational health and safety

Business partners are expected to ensure a safe and healthy working environment, including appropriate sanitary conditions, health and safety policies and procedures. It is essential to comply with all applicable laws on occupational health and safety, hygiene, fire protection and risk protection and to provide employees with regular training in these. All employees should be provided with suitable protective equipment free of charge and adequately protected against chemical, biological and physical hazards. Safety information regarding hazardous substances must be provided and sufficient and clearly marked emergency exits must be available in the event of a fire or other emergency. Employees' exposure to hazards from physically strenuous work, manual handling of materials through heavy or repeated lifting, prolonged standing and highly repetitive manual tasks must be identified, assessed, controlled and improved. Psychological stress such as ongoing high time and performance-related demands or inconveniently designed shift work must also be taken into account. Any shortcomings must be remedied immediately and all necessary permits, licenses and registrations must be complied with.

All business partners should establish and implement an appropriate occupational safety management system.

h) compliance with working hours

To ensure compliance with the maximum working hours set by law, Taiga expects itself and its business partners to work no more than 60 hours per week, including overtime, unless there are emergencies or exceptional circumstances. It is important to ensure that employees also receive their legally required breaks, holidays and vacation days, including time off in the event of sickness or maternity leave.

i) Fair pay

Taiga requires its business partners and itself to compensate employees fairly and to compensate for ordered overtime in accordance with legal requirements. Compensation must be paid regularly, on time and in full and must comply with local laws, including minimum wage regulations. Wage deductions as a disciplinary measure are not permitted, except in cases of serious violations that result in suspension. In addition, suppliers must pay overtime at a higher than regular hourly rate and provide employees with a clear pay slip. The use of temporary, agency and outsourced workers may only take place within the framework of local laws.

j) Protection from eviction and land confiscation

Our business partners undertake not to carry out any illegal evictions and not to unlawfully confiscate land, forests and waters through acquisition, development or other use.

4. Environmental standards

A central part of our corporate philosophy is high environmental standards to protect nature and ecosystems. We expect all business partners to take environmental protection seriously and to make their contribution to paving the way to a healthy world worth living in. In addition to environmental and climate protection, this includes the careful and cautious use of resources and materials.

a) Environmental protection & environmental management system

Our business partners must comply with all legal requirements and environmental protection guidelines and, in accordance with the precautionary principle, avoid risks to people and the environment as best as possible. A suitable environmental management system (e.g. ISO 14001) should be set up and applied in order to minimize environmental pollution and hazards and to establish and improve environmental protection in daily business operations. Appropriate evidence and reports must be provided on request. We expect natural resources to be used sparingly and protected by striving for material reduction and substitution, shared use, maintenance, reuse, remanufacturing and recycling, and changes to production processes. To this end, all business partners should work towards the continuous development and use of environmentally and climate-friendly products, processes and technologies.

b) Environmental Permitting & Reporting

Taiga requires its business partners and itself to obtain and keep up to date all necessary environmental permits, consents and registrations. Operational and reporting requirements should also be followed, such as monitoring of wastewater. Furthermore, all measures should be taken to prevent accidental discharge or release of hazardous substances into the environment and to act quickly and effectively in the event of an emergency.

c) Active climate protection

Our business partners should actively support climate protection, for example by increasing their energy efficiency and using renewable energies. They should also make their CO2 and other emissions transparent and set ambitious reduction targets. Significant energy consumption and greenhouse gas emissions must be recorded and documented.

d) water consumption and quality

Our business partners are committed to using water carefully. Water extraction must be minimized, particularly in areas with water scarcity, and access to drinking water and sanitary facilities must be provided. Wastewater quality standards must be defined and monitored within the framework and in the design of applicable legal and regulatory requirements. Business partners must implement a water management program that documents, characterizes and monitors water sources, use and discharge, and controls pollution channels. All wastewater must be characterized, monitored, controlled and treated as required before discharge or disposal. The business partner carries out routine monitoring of the performance of its wastewater treatment and retention systems to ensure optimal performance and compliance with legal requirements.

e) air quality and soil quality

We expect all business partners to minimize or eliminate pollutant emissions at source. This can be achieved, for example, by installing pollution control systems, changing production, maintenance and operating procedures, or other measures. Air emissions of volatile organic chemicals, aerosols, corrosives, particulate matter, ozone-depleting chemicals and combustion byproducts must be characterized, routinely monitored, controlled and, where appropriate, treated before being discharged.

f) materials and disposal

Our business partners are encouraged to conduct their business activities in the most environmentally friendly way possible and to use resources sparingly. Particular attention should be paid to the reuse of materials. When dealing with waste, our business partners follow the principle of prevention before recycling before disposal. The applicable legal regulations and official requirements must always be observed. In addition, business partners must use a systematic approach to identifying, managing and responsibly disposing of or recycling solid (non-hazardous) waste. This also applies to the handling of water and energy.

g) Substances of Concern

Our business partners are obliged to comply with all legal regulations, customer requirements and standards regarding the restrictions of certain ingredients. This also includes the labeling of recycling and disposal. All substances and chemicals that pose a risk to the environment or humans must be identified, labeled and safely handled, stored and disposed of.

h) Transport and Dangerous Goods

Business partners are expected to comply with all applicable laws governing the transportation of goods and materials. When handling dangerous goods in the United States, business partners are expected to be registered with the U.S. Department of Transportation as a dangerous goods carrier and to be trained, tested and certified to pack, mark, label and ship dangerous goods in accordance with legal requirements. When transporting dangerous goods outside the United States, business partners are expected to be trained in and comply with applicable transportation regulations for air, sea and land freight.

i) material origin of plant materials

Plant-based or plant-based materials or products must have been legally sourced, harvested and exported from their country of origin. Furthermore, business partners must implement policies and management systems in line with, for example, the EU Timber Regulation and similar laws. They must also require their entire own supply chain to establish similar policies and systems.

5. Business relationships

Taiga expects business partners to act fairly and comply with laws, particularly with regard to competition, corruption, bribery, money laundering, data protection and export controls. The use of minerals and metals in production should be done in a way that respects and protects peace, security and human rights in countries. In addition, confidential information of Taiga and third parties must be respected and protected.

a) Avoidance of conflicts of interest

We expect our business partners to make decisions based on objective considerations and not to be unduly influenced by personal interests. If business partners become aware of a potential conflict of interest, they are obliged to take internal measures to resolve this conflict and to inform Taiga immediately.

b) Free competition

Our business partners have an obligation to act fairly in competition and to comply with the applicable legal provisions protecting free competition. In addition, they may not enter into agreements or coordinated practices with other companies that have the purpose or effect of restricting, distorting or preventing competition in accordance with the applicable antitrust laws, and may not unlawfully exploit their dominant market position.

c) Corruption, bribery, taking advantage

It is our firm policy that corruption, bribery, extortion, fraud, breach of trust and insolvency offenses as well as the acceptance of benefits in any form are not tolerated. We ensure that all of our employees, subcontractors or agents do not give, offer or accept any bribes, "facilitation payments", improper donations or other improper payments or benefits to customers, public officials or other third parties. In addition, we expect our suppliers not to offer, promise or give any gifts or benefits to Taiga employees or related third parties in order to gain an advantage in business transactions.

d) Money laundering

In addition, our business partners must comply with applicable legal regulations to prevent money laundering and properly fulfill their reporting obligations.

e) Conflict minerals

It is the responsibility of our business partners to ensure that the minerals and metals used in their production and products do not contribute directly or indirectly to conflicts in countries that are heavily dependent on the mining industry and do not finance or facilitate armed groups that commit human rights abuses in certain areas. Appropriate measures should be taken to ensure that the procurement of these resources is carried out in a manner that respects and protects peace, security and human rights in these countries. If the materials contain tantalum, tin, tungsten or gold, suppliers must disclose the presence of these minerals, provide information on processing and implement a policy

f) Data protection and data safety

Our business partners are obliged to guarantee the right to informational self-determination and the protection of personal data and all business information in all business processes. In doing so, they must comply with the applicable data protection and information security laws and ensure the security of the data, taking into account the legal requirements.

g) customs and export control regulations

Our business partners adhere to international customs and export control regulations and are obliged to proactively exchange information regarding foreign trade in order to ensure a secure supply chain.

h) protection of know-how, patents, trade and business secrets

Our suppliers are obliged to respect the know-how, patents and trade and business secrets of Taiga and third parties. Such information may not be passed on to third parties, even in an improper manner, without the express written consent of Taiga. If confidential information is provided to our suppliers, this information may only be used for the intended purpose and may not be imitated.

6. Whistleblower system

To limit possible violations of this Code of Conduct and prevent future misconduct, we encourage every business partner, their employees or those affected to report suspicious cases. To do so, business partners should either set up their own whistleblower system or join an industry-wide system. Reports can also be forwarded directly to Taiga by email or telephone. Our business partners are encouraged to inform their employees about the possibility of reporting. This is intended to minimize the consequences of violations of the Code and avoid similar situations in the future.

7. Compliance with the Code of Conduct

Taiga monitors compliance with the Code of Conduct by business partners. In the event of violations of human or environmental obligations, business partners must take immediate action to end or minimize the situation. Violations affect the business relationship and can lead to termination without notice or withdrawal from the contract by TAIGA.

a. controls

We reserve the right to appropriately monitor compliance with this Code of Conduct. Business partners are obliged to actively support the necessary controls. Before each audit, Taiga will coordinate with business partners and determine the scope, time period and location. Inquiries and requests for information from Taiga must be answered by business partners within a reasonable time and in compliance with applicable data protection laws.

b) Remedial measures

If violations of human rights or environmental obligations occur, they must be stopped immediately. If termination is not possible within the foreseeable future, the business partner must immediately develop and implement a plan to terminate or minimize the violation. The plan must contain a clear timetable and all measures initiated must be documented and checked for their effectiveness. If there is a suspicion of a violation of the Code, the business partner must immediately initiate an investigation and inform Taiga of the investigation measures carried out.

c) Consequences of violations

A breach of the obligations described in the Code of Conduct constitutes a breach of the contract between Taiga and the business partner and significantly impairs the business relationship. The business partner is obliged to inform Taiga within a reasonable period of time of the internal measures he/she is taking to prevent future violations. If a business partner fails to comply with these obligations within a reasonable period of time, does not take appropriate improvement measures, or if the violation is so serious that a continuation of the business relationship becomes unreasonable for Taiga, Taiga reserves the right to terminate the contractual relationship in question without notice or to withdraw from the contract in question without affecting its other rights.

8th postamble

Compliance with this Code is a prerequisite for becoming or remaining a Taiga business partner. We also expect business partners to require their subcontractors and suppliers to comply with the principles of this Code. It is the responsibility of the business partner to communicate the requirements of this Code of Conduct to its employees, agents, subcontractors and suppliers and to train them accordingly. We also expect business partners to inform us of their compliance status upon request and to make any necessary improvements to ensure full compliance. Taiga will monitor the performance of its business partners with respect to this Code if deemed necessary. We encourage and expect our business partners to regularly review themselves and their suppliers for compliance. If non-compliance with this Code is identified, Taiga will seek to work with you to ensure future compliance. In this case, we expect the development of a plan of corrective actions to ensure compliance with the Code so that business relations with Taiga can continue. If a business partner does not develop such a plan or does not implement it, Taiga will terminate the business relationship.

However, if a business partner not only complies with this Code but also demonstrates additional commitment to improving the environmental or social sustainability of their operations, they can positively differentiate themselves from competitors. We encourage all business partners to take a proactive approach to responsible and sustainable business operations by adopting and implementing their own relevant policies and programs.