Anti Bribery & Corruption Policy

1. Purpose

This policy aims to ensure compliance with anti-bribery and anti-corruption regulations, in addition to ensuring that Workana's business is conducted with social responsibility.

2. Policy statement

Bribery is the offering, promising, giving, accepting, or soliciting of an advantage as an inducement for an action that is illegal or a breach of trust. A bribe is an inducement or reward offered, promised, or provided in order to gain any commercial, contractual, regulatory, or personal advantage.

Our policy is to conduct our business honestly and ethically, with zero tolerance for bribery and corruption. We are committed to acting with professionalism, fairness, and integrity in all business transactions and relationships, and to implementing effective systems to combat bribery wherever we operate.

We are committed to complying with all relevant laws to effectively combat bribery and corruption, in all jurisdictions in which we operate, without exception.

Bribery and corruption are crimes punishable by imprisonment and a fine for individuals. If we are found to have engaged in acts of corruption, we will be subject to unlimited fines, exclusion from bidding for public contracts, and irreparable damage to our reputation. Therefore, we take our legal responsibility extremely seriously.

3. Scope

3.1 Who is covered by the policy?

In this policy, third parties are defined as any person or organization with whom you interact while performing your duties on our behalf, including actual and potential customers, suppliers, distributors, business contacts, agents, consultants, government and public bodies, as well as its advisors, representatives, employees, politicians, and political parties.

This policy is applicable to all individuals who work with us, regardless of their position or hierarchical level. This includes senior managers, officers, directors, permanent, temporary or casual employees, consultants, contractors, interns, contract, home office, occasional and temporary workers, volunteers, interns, agents, sponsors, or anyone else associated with us or our subsidiaries and their employees, wherever they are. In this policy, these people will be referred to as "collaborators".

This policy covers:

• Bribes;
• Gifts and hospitality;
• Facilitation payments;
• Political contributions;
• Charitable contributions.

3.2 Bribes

It is strictly prohibited for our collaborators to engage in any type of bribery, either directly or through third parties such as agents or distributors. Most emphatically, collaborators must not offer bribes to foreign government officials, anywhere in the world.

3.3 Gifts and hospitality

Collaborators must not offer or give any gift or hospitality:

• Which could be regarded as illegal or improper, or which violates the recipient’s policies; or
• To any public employee or government officials or representatives, or politicians or political parties.
• Which exceeds $50 in value for each individual gift or $250 in value for each hospitality event (not to exceed a total value of $500 in any financial year), unless approved in writing by the Collaborators’ manager.

Collaborators may not accept any gift or hospitality from our business partners if:

• It exceeds $50 in value for each individual gift or $250 in value for each hospitality event (not to exceed a total of $500 in any financial year), unless approved in writing by the employee’s manager; or
• It is in cash; or
• There is any suggestion that a return favor will be expected or implied.

Where a manager’s approval is required above, if the manager is below the Director level, then approval must be sought from an appropriate Director.

If it is not appropriate to decline the offer of a gift, the gift may be accepted, provided it is then declared to the employee’s manager and donated to charity.

We recognize that gift-giving varies across countries and regions, and what is considered normal and acceptable in one place may not be considered normal and acceptable in another. Therefore, we must assess whether, in all situations, the gift or hospitality is justifiable and reasonable. Also, it's important to consider the intent behind the gift.

3.4 Facilitation payments and kickbacks

Facilitation payments are a type of bribery made to speed up or facilitate the performance of a public official's routine duties, and not to gain or maintain a business advantage or any improper benefit. These payments are typically demanded by low-level officials to provide a level of service that should be provided as a matter of course.

Our policy strictly prohibits the payment of facilitation payments. However, we acknowledge that our employees may encounter situations where the personal safety of an employee or their family is at risk and a facilitation payment may be unavoidable. In such cases, the following steps must be taken:

• Keep any amount to the minimum;
• Create a record concerning the payment; and
• Report Immediately your manager of the incident.

3.5 Political Contributions

In adherence to our commitment to ethical conduct, we strictly refrain from making any donations, whether monetary or in-kind, in support of political parties or candidates. Such actions could be perceived as an illicit attempt to gain an unfair advantage in the business realm.

3.6 Charitable contributions

Charitable support and donations are acceptable (and indeed are encouraged), whether of in-kind services, knowledge, time, or direct financial contributions. However, employees must be careful to ensure that charitable contributions are not used as a scheme to conceal bribery. We only make charitable donations that are legal and ethical under local laws and practices. No donation must be offered or made without the prior approval of the Compliance. All charitable contributions should be publicly disclosed.

4. Your responsibilities

Please ensure that you read, understand and fully comply with this policy.

Preventing, detecting, and reporting bribery and other forms of corruption is the responsibility of all collaborators and those under our control. As a collaborator, you are required to avoid any activities that may lead to, or suggest, a violation of this policy.

If you suspect or believe that a conflict or breach of this policy has occurred or may occur in the future, you must notify your manager, the Compliance Department, or the Confidential Channel as soon as possible.

Any collaborator found in violation of this policy will face disciplinary action, including the possibility of dismissal for gross misconduct. We reserve the right to terminate our contractual relationship with any other workers who breach this policy.

5. Record-keeping

We must keep financial records and internal controls that document the legitimate business purpose of any payments made to third parties.

You must declare and keep a written record of all hospitality or gifts accepted or offered, which will be subject to managerial review.

All claims for expenses related to gifts, hospitality, or payments to third parties must be submitted in accordance with our expense policy and should include a clear justification for the expenditure.

Any accounts, invoices, memoranda, or other records related to our interactions with third parties, such as suppliers, clients, or business contacts, must be meticulously prepared and maintained with accuracy and completeness. We prohibit keeping any off-book accounts to facilitate or conceal any unethical payments.

6. Reporting Concerns

We take any suspicion of malpractice seriously and encourage you to raise concerns at the earliest possible stage. If you are uncertain whether a particular act constitutes bribery or corruption, or if you have any other questions or concerns, please do not hesitate to raise them with your manager, the Compliance team, or through our Confidential Channel.

7. What to do if you are a victim of bribery or corruption

If you are offered a bribe by a third party, asked to make one, suspect that this may happen in the future, or believe that you are a victim of another form of unlawful activity, it is crucial to report the incident immediately. You can do so by contacting the Compliance department or the Confidential Channel.

8. Protection

Collaborators who refuse to accept or offer a bribe, or those who raise concerns or report another's wrongdoing, may sometimes feel concerned about possible negative consequences. We encourage openness and fully support anyone who raises genuine concerns in good faith under this policy, even if they turn out to be mistaken.

We are committed to ensuring that no one suffers any detrimental treatment for refusing to take part in bribery or corruption, or for reporting in good faith any suspicion of an actual or potential bribery or other corruption offense, or any future occurrence of such activity. Detrimental treatment includes dismissal, disciplinary action, threats, or any other unfavorable treatment associated with raising a concern. If you believe that you have faced any such treatment, you should immediately inform the Compliance department or the Confidential Channel.

9. Training and communication

All new employees will receive training on this policy as part of their induction process. Regular and relevant training on implementing and adhering to this policy will be provided to all existing employees.
Our zero-tolerance policy towards bribery and corruption will be communicated to all suppliers, contractors, and business partners at the beginning of our business relationship with them and as necessary thereafter.

10. Responsibility for the Policy

The board of directors is ultimately responsible for ensuring that this policy meets our legal and ethical obligations and that all collaborators comply with it.

The Compliance Department is primarily responsible for implementing and monitoring the effectiveness of this policy. They are also available to address any questions or concerns about its interpretation. Management at all levels are responsible for ensuring that their subordinates are aware of and understand this policy. They must provide adequate and regular training to ensure compliance.

11. Monitoring and review

The Compliance Department is responsible for regularly monitoring and reviewing the effectiveness of this policy, considering its adequacy and suitability. Any identified areas for improvement will be addressed promptly. Our internal control systems and procedures will also undergo regular audits to ensure their effectiveness in preventing bribery and corruption.

It is the responsibility of all collaborators to support and comply with this policy by reporting any suspected wrongdoing or danger.

Collaborators are invited to comment on this policy and suggest ways in which it might be improved. Any comments, suggestions, or queries can be directed to the Compliance Department.

This policy does not form part of any employee's contract of employment and it may be amended at any time.