Overview Economy Community People Environment Governance & Risk Disclosure GRI & ADX 86GRI 102-16, 102-17, 102-18, 102-19, 102-28 Strict compliance with the Code is enforced by the Legal Department in cooperation with the People, Culture & Performance Department and the Internal Control Department, who support with staff training and communications. The Code is accessible to all Aldar employees, at any time, setting out their rights and answers to any concerns they might have. If an employee suspects someone of being in violation of the Code, they can anonymously contact their colleagues in the Legal or People & Performance departments through a dedicated email address (see Whistleblower Policy below). All new joiners to the company undergo mandatory training on the Code as part of their induction, and employees must sign an annual Interest Declaration Form, confirming their understanding of their responsibilities in relation to the Code. Whistleblower Policy Aldar’s Whistleblower Policy establishes the processes by which employees and business partners can report any suspected breaches of our Code of Conduct without fear of repercussions. Managed by the Head of the Internal Audit Department, it applies to any irregularity, or suspected irregularity, involving employees, officers and directors, as well as shareholders, consultants, contractors, suppliers and/or any other parties with a business relationship with Aldar. Employees and other partners can submit their concerns anonymously via a secure web portal or confidential 24/7 hotline that is administered by an independent third party. To ensure the effective and fair resolution of any potential breaches of the Code, the relevant parties and departments are required to gather supporting data. All reported allegations are thoroughly investigated, either by the Internal Audit Department in coordination with Legal, if needed, or through a qualified third party appointed by the Audit Committee. If anomalous activities have occurred, the Audit Committee and/or the CEO receives a report and decides on appropriate disciplinary action in consultation with the concerned CEO, Head of People and Performance and Head of Legal. The Audit Committee decides whether prosecution or referral to law enforcement is necessary. Fraud Policy Aldar’s Fraud Policy applies to any irregularity or suspected irregularity involving employees, executive management, directors, shareholders, consultants, contractors, suppliers and/or any other party with any business relationship with Aldar. Managed by the Head of Legal in coordination with the Internal Control Department (ICD), the policy sets out our framework and internal controls for managing anti-fraud activities, detailing investigation responsibilities and reporting procedures, as well as consequences that follow fraud investigations. Governance