Code of Business Conduct

Last updated: 1 January 2025

1. Purpose and Scope

This Code of Business Conduct sets out the ethical standards expected of SC LINKHIPU S.R.L., its directors, employees, contractors, and supply chain partners. It applies to all business activities globally and reflects our alignment with the Responsible Business Alliance (RBA) Code of Conduct v6.0.

2. Labour and Human Rights

• Freely chosen employment — we do not use forced, bonded, trafficked, or involuntary labour
• Child labour — we do not employ persons below the legal minimum working age
• Working hours — hours comply with applicable laws; overtime is voluntary and fairly compensated
• Fair wages — compensation meets or exceeds legal minimums; no punitive wage deductions
• Non-discrimination — no discrimination on grounds of age, gender, race, ethnicity, religion, disability, sexual orientation, national origin, or any other protected characteristic
• Freedom of association — employees may associate freely and bargain collectively per local law
• Humane treatment — zero tolerance for harassment, abuse, or corporal punishment

3. Health and Safety

• Safe and healthy working environment in compliance with applicable laws
• Identification and management of occupational health and safety risks
• Emergency preparedness procedures and incident reporting mechanisms
• Active promotion of employee wellbeing and work-life balance

4. Environmental Responsibility

LINKHIPU holds ISO 14001:2015 environmental management certification and commits to:

• Minimising our environmental footprint through responsible resource consumption
• Reducing energy use and preferring renewable energy sources where practical
• Responsible management and disposal of electronic waste and IT equipment
• Continuous improvement in environmental performance

5. Business Ethics

• Anti-corruption — zero tolerance for bribery, corruption, or kickbacks in any form
• Anti-money laundering — full compliance with applicable AML laws
• Conflicts of interest — all conflicts must be disclosed and appropriately managed
• Fair competition — full compliance with competition and antitrust laws
• Accurate records — all accounts and reports honestly represent underlying transactions
• Intellectual property — we respect the IP rights of others and use only properly licensed software
• Data privacy — personal data handled in accordance with GDPR and our Privacy Policy

6. Supply Chain

We expect suppliers and subcontractors to uphold standards equivalent to this Code. We conduct reasonable due diligence on supply chain partners and may terminate relationships where serious ethical violations are identified.

7. Reporting Concerns

Anyone aware of a potential breach of this Code should report it to office@linkhipu.be. Reports may be made anonymously. LINKHIPU strictly prohibits retaliation against anyone who raises a concern in good faith.

8. Review

This Code is reviewed annually. Violations may result in disciplinary action up to and including termination and referral to appropriate authorities.