Business Partner Code of Conduct

The Eternal General Service Foundation Business Partner Code of Conduct (Code) sets out the fundamental values and integrity levels of business conduct that Eternal General Service Foundation (Eternal Foundation) expects its Business Partners to uphold in all business relationships.

All Business Partners engaged in providing products and services to Eternal Foundation must act in accordance with this Code, including aligning their internal guidelines, policies, and practices with this Code and communicating/enforcing Code provisions across their organization and supply chain, including sub-Business Partners and contractors.

The Code is aligned with the International Bill of Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, the OECD Guidelines for Multinational Enterprises, the UN Guiding Principles on Business and Human Rights (UNGPs), and the Ten Principles of the UN Global Compact.

Business Partner means all entities and individuals who supply products, equipment, materials, or provide services to Eternal Foundation under a contract, agreement, or arrangement and includes agents, sub-contractors, and representatives or employees of such Business Partner.

Business Partners must act with integrity and are expected to demonstrate commitment to legal, ethical, safe, and fair business practices.

This Code is applicable to all Business Partners.

Financial and Accounting Practices

All financial and business records are of vital importance and Business Partners must maintain accuracy and integrity of such records.

Anti - Tax Evasion

Eternal Foundation takes a zero-tolerance approach to tax evasion. Business Partners are expected to maintain policies and procedures to prevent employees and associated persons from committing or facilitating tax evasion.

Anti-bribery

Business Partners must abstain from giving, receiving, or offering gifts including travel or entertainment in connection with relevant contract(s) or association with Eternal Foundation. Business Partners must comply with applicable anti-corruption and anti-bribery laws in all relevant jurisdictions.

Eternal Foundation reserves the right to suspend or terminate contracts in case of breach, without prejudice to other available legal remedies.

Conflict of interest

Business Partners must avoid actual or perceived conflict of interest situations. If a relative or significant associate of a Business Partner is an employee, executive, or director of Eternal Foundation in a position to influence business decisions related to the Business Partner, this must be disclosed to legal@eternal.com.

Political Non-Alignment

Business Partners must remain apolitical while representing or executing work for Eternal Foundation and must not use Foundation funds, property, or resources for political donations or electoral influence.

Quality

Business Partners are expected to maintain product and service quality in line with contract terms and industry best practices and establish quality management systems relevant to services provided.

Competition Laws

Business Partners must comply with competition laws and must not engage in anti-competitive arrangements, cartelization, or communication of competitively sensitive information with competitors related to Eternal Foundation engagements.

Business Dealings and Media Communication

Business Partners shall compete fairly and ethically and ensure all statements to Eternal Foundation are accurate, complete, true, and made by authorized officials. Any Eternal Foundation related information shared externally requires prior written authorization.

Intellectual Property Rights

Business Partners must protect Eternal Foundation intellectual property and confidential information, avoid infringement and unauthorized use, and ensure required third-party rights are lawfully obtained.

Data Confidentiality, Privacy and Protection

Business Partners must safeguard Eternal Foundation information and comply with applicable privacy laws. In case of doubt, contact the relevant Eternal Foundation representative, legal@eternal.com, or privacy@eternalfoundation.com.

Unless expressly permitted in writing, Eternal Foundation information must not be used, disclosed, duplicated, transmitted, or commercially exploited during or after engagement.

Responsible use of Company Assets

Business Partners and associates must ensure responsible use and protection of Company assets and facilities. Mishandling or damage may result in communicated penalties or deductions.

Drugs and Weapons

Entering Company premises under influence of intoxicants or with unauthorized weapons, firearms, or explosives is strictly prohibited, except authorized trained security personnel as mandated.

Cooperation in Assessment

Business Partners must fully cooperate in assessments conducted by Eternal Foundation or its third parties and provide necessary transaction-related documentation and evidence transparently.

No Representation

Business Partners shall not make claims, warranties, commitments, or representations on behalf of Eternal Foundation unless expressly authorized in writing.

Labor and Human Rights

Business Partners must comply with applicable labor laws and maintain workplaces free of discrimination, harassment, victimization, and abuse. Child labor, forced labor, and human trafficking are prohibited. Business Partners must maintain safe and healthy workplaces and provide worker grievance mechanisms without retaliation.

Anti-Money Laundering and Counter-Terrorist Financing

Business Partners must comply with AML/CTF guidelines and laws, avoid engagement with sanctioned persons/entities, remain vigilant for suspicious activity, and support Eternal Foundation compliance procedures with requested documentation.

Environment

Business Partners are expected to comply with environmental laws, maintain permits, monitor emissions and waste, and actively measure and reduce environmental impact across operations.

Compliance with other applicable laws

Business Partners must comply with all other applicable local, national, and international laws, regulations, treaties, and industry standards.

In case of breach of this Code by a Business Partner, Eternal Foundation reserves the right to terminate existing arrangements or contracts with immediate effect.

Where there is conflict between this Code and any contract terms, contract terms shall prevail.

Business Partners are expected to report violations or suspected violations of laws applicable to Eternal Foundation or this Code by another Business Partner to coc.concern@eternal.com. Reports should be made in good faith and are treated confidentially. Eternal Foundation maintains strict non-retaliation for good-faith reporting.

Any change in this Code shall be approved by the Board of Directors. The Board may withdraw or amend part or whole of this Code at any time, and its decision will be final and binding.

The Governance, Risk and Compliance (GRC) team is responsible for overseeing and implementing this Code. The Board of Directors are responsible for reviewing and approving this Code.

The GRC team conducts periodic connects with Business Partners to communicate expectations, resolve queries, and share best practices. Any queries regarding this Code shall be referred to the GRC team.

Eternal Foundation reserves the right to amend, supplement, or rescind any provisions of this document at its sole discretion. This document is subject to change at any time.