Whistleblowing Channel

Code of Conduct

1. Introduction

This Code of Conduct establishes the ethical principles and rules that should guide the behavior of all employees of Marinho Oliveira, S.A., ensuring a transparent, integral and respectful work environment.

2. Fundamental Principles

Employees of Marinho Oliveira, S.A. should guide their conduct by the following principles:

• Integrity: Act with honesty and transparency in all professional interactions.
• Impartiality: Avoid any situation of undue favoritism or conflict of interest.
• Responsibility: Comply with internal standards and applicable legislation.
• Respect: Treat colleagues, customers and suppliers with education and professionalism.

3. Rules of Conduct

3.1 Internal Relations

• Ensure a respectful work environment free from discrimination or harassment.
• Respect the company\'s hierarchy and internal procedures.
• Protect the confidentiality of company information.

3.2 Relations with Customers and Suppliers

• Act ethically and transparently in all negotiations.
• Avoid receiving or offering undue advantages.
• Ensure the selection of suppliers based on objective and impartial criteria.

3.3 Conflicts of Interest

• Avoid situations that could compromise impartiality in decision-making.
• Inform the company whenever there is a possible conflict of interest.

3.4 Use of Company Resources

• Use company resources only for professional purposes.
• Ensure proper use of equipment, materials and facilities.

4. Whistleblowing Channel

Marinho Oliveira, S.A. provides a confidential communication channel so that any employee can report practices contrary to this Code. All reports will be treated with secrecy and without reprisals.

5. Consequences of Non-Compliance

Non-compliance with the rules established in this Code may result in disciplinary sanctions, including warnings, suspensions or dismissal, depending on the severity of the offense.

6. Approval and Review

This Code of Conduct will be reviewed periodically to ensure its update in view of the evolution of the company and applicable legislation.

Approved by: MANAGEMENT

Date: 14/02/2025

Whistleblowing Channel

Commitment to Ethics and Transparency

At Marinho Oliveira, S.A., ethics is the basis of all our actions. Our Code of Conduct reflects the commitment of all employees to maintain an upright, respectful work environment aligned with the highest standards of professional conduct. This document guides our internal and external interactions, ensuring that transparency and responsibility are present in everything we do.

Use of the Whistleblowing Channel

To ensure compliance with our values, we encourage the use of the Whistleblowing Channel as a safe and confidential means to report any conduct that contradicts this Code. Whether it is a suspicion of corruption, discrimination or any unethical behavior, this channel is fundamental to preserving the trust and integrity that define Marinho Oliveira, S.A.

Reports should be sent to the email: denuncias@joval.pt.

Zero Tolerance Policy

We adopt a zero tolerance stance towards practices such as corruption, harassment or discrimination. Any violation will be rigorously investigated and may result in disciplinary measures, in accordance with internal policies and current legislation.