Code of Conduct - English 1
2 Protecting Business & Brands Transparency and R
eporting We are committed to openness and transparency in our reporting. This includes regularly sharing information on our progress and challenges in sustainability, human rights, and business ethics. We actively engage with our stakeholders to ensure accountability and maintain trust in everything we do. Accounting & Financial Reporting We follow all legal and industry standards in our accounting and financial reporting. Accuracy and transparency are essential. Financial reporting must always comply with applicable laws, regulations, accounting standards, and norms — including stock exchange rules and EU market abuse regulations when relevant. Tax Responsibility We take responsibility for fair and transparent tax practices. We comply with all applicable tax regulations and contribute responsibly to the societies in which we operate. Tax is part of our social responsibility and reflects our role as a long-term partner in the business community. Preventing Fraud & Corruption We have zero tolerance for fraud and corruption. This includes misrepresentation, embezzlement, falsification of records, bribery, kickbacks, extortion, or any improper payments that could influence business decisions. Gifts, services, entertainment, or other benefits must never be: • Unlawful or against accepted business practice. • Of unreasonable value (e.g., cash, securities, personal loans, or excessive discounts). • Linked to ongoing or upcoming procurement or business decisions. Preventing Money Laundering We actively work to prevent money laundering by limiting the possibility of cash payments wherever feasible. Whenever possible, transactions should be handled through secure and traceable payment methods. Refunds must always be made to the original account used for payment. Hedin Mobility Group will never act as a channel for financial transactions unrelated to legitimate sales. Fair Competition and Business Practices We comply with all competition laws and avoid any form of illegal agreement or exchange of sensitive information with competitors. This means: • Prices, quantities, and terms must never be agreed upon with competitors. • Market division agreements are prohibited. • Discussions with competitors must never involve prohibited practices. Healthy competition is encouraged, but always within the law. Hedin Mobility Group AB | Code of Conduct | 17