Cosmo operates under a robust Code of Conduct, overseen by an independent Board, with a dedicated ESG Committee that further supports Board oversight of environmental, social and governance matters. The ESG Committee, composed of at least three Board‑appointed Directors, is responsible for recommending the Company’s overall ESG strategy, overseeing ESG policies, procedures and performance, the Company’s ESG reporting, and reporting to the Board on its activities. A review of our ESG strategy and performance is carried out by the Board at least once per year. Our governance practices also include strict AI ethics guidelines for digital health and zero‑tolerance policies on corruption (Anti‑Bribery & Corruption Policy) and human rights violations. A Whistleblowing Policy and Whistleblowing Platform promote transparency and integrity by protecting those who speak out. All suppliers, contractors and partners must comply with the Cosmo Supplier Code of Conduct, ensuring alignment with our ethical, responsible, and sustainable business practices.