OGC Level 2 Training Handbook-EN v1

▪ Do not engage into any transaction which does not have a genuine, legitimate business purpose. ▪ Ask yourself whether any contemplated transaction or business practice would withstand the scrutiny of the public eye if exposed. ▪ Do not do anything which could require you to be untruthful.

A Word on Compliance as

Integrity is at the core of our business; it is the common thread through all of our activities. The SGS Code of Integrity defines the main principles of professional integrity for the SGS Group and is an expression of the values that are shared throughout our organization, our businesses and our affiliates. These rules apply to all employees of the SGS Group. Our joint venture partners, agents, intermediaries, consultants and subcontractors are also required to comply with them. It is the responsibility of all of us, at all levels of our organisation, to comply with, and live by our Code. No deviation can or will be tolerated and no employee will suffer any adverse consequence for having complied or for having reported suspected violations. Our Code of Integrity and Professional Conduct has been approved by our Board of Directors and the Operations Council. Its rules are fairly simple. However, if you have any difficulty in a particular situation, you should apply the following common- sense principles:

▪ Seek advice when in doubt.

Reports on suspected violations of the Code can be submitted, or advice obtained by calling the Integrity Helpline or by filing a written report online or sending it by fax or mail to the Chief Compliance Officer. See Integrity at SGS for further details about contacting the hotline. Parties other than SGS employees may utilise the contact information contained on our website as they deem appropriate.

▪ Do not do anything which you know or believe to be illegal or unethical.

▪ Do not use any Company property for your own benefit.

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