Fostering Sustainable Ecosystems - Sustainability Report 2023

40 Fostering Sustainable Ecosystems About the Report Leadership Messages About the Theme Corporate Overview Stakeholder Engagement and Materiality Assessment Our ESG priorities and Performance Extending the application of our policy commitments beyond our organizational boundaries, communication efforts span across all stakeholders, including the Board of Directors, employees, and thirdparty entities involved in or impacted Environment, Safety and Governance Module Legal Module Human Resources Module Risk and Governance Module Finance Policy Manual Communications Module The Policy Manual has the following modules: by our activities. Our engagement with Thomson Reuters further demonstrates our commitment to training, ensuring that every ARISE employee is well-versed in key policies, ranging from preventing discrimination and harassment to conflict of interest. List of policies to encourage good governance and ethics: Environment Safety and Governance Module Smoking, Drug and Alcohol Use Policy Health and Safety Policy Environment, Social and Governance Policy Grievance Mechanism Supplier Code Legal Module Anti-Bribery & Corruption Anti-Money Laundering & Financing of Terrorism Human Resources Module Language Policy Fair Employment Policy Recruitment Policy Sexual Harassment Policy Employee Grievance Mechanism Code of Conduct Risk and Governance Module Conflict of Interest Policy Whistleblowing Policy Finance Policy Manual Financial Policy and Procedures Accounting Policies Communications Module Media Policy Social Media Policy Any revision - to the policies shall be routed three stages, wherein the change shall be first reviewed by the concerned function head. We extend communication to all stakeholders, including the Board of Directors, employees, and third-party entities directly or indirectly involved or affected by the policy. from the Board, ensuring the highest level of consideration and adherence to ethical standards. The Policy Manual comprises Arise IIP’s stance, commitment and policies around 06 major modules namely:

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