2025-06-12 KVG Due-diligence-report final

Forced labour Forced or involuntary labour is not tolerated by KGON. This includes work on a forced contract and other forms of work, which are done against the individual’s will or choice. There must be no deductions in salary because of fines or penalties imposed during the execution of disciplinary punishment, unless this is done with reference to a collective agreement or permitted by law. Workers shall not be required to lodge deposits, original identity papers or work permit with the employer or any other body on behalf of the employer. Consideration for marginalised population In line with our obligations under the Norwegian Transparency Act, we are committed to ensuring that the production and extraction of raw materials for production shall not contribute to the destruction of the resources and income base for marginalised populations, such as in claiming large land areas or other natural resources on which these populations are dependent. Working hours and salary KGON recognises the need for a healthy balance between work and spare time for all employees. Unless the national law is different, the working hours and salary should be in compliance with ILO Conventions nos 1, 14, 26, and 131. Anti-discrimination KGON expects its suppliers to treat everyone fairly when selecting and dealing with their employees and should not treat any person less favourably because of their race, colour, religion, sexual orientation, age, gender, nationality, disability, marital or health status, union membership, political affiliation or ethnic origin. Health and safety Suppliers must ensure that they or their producers or sub-suppliers abide by all local laws, directives and regulations relating to health and safety in the workplace or in any other location other than the workplace where production or work is undertaken and that they implement any amendments to these laws, directives or regulations. KGON expects its suppliers to provide safe and adequate working facilities for all of its employees. Specifically, and as a minimum: • Access to clean sanitation facilities, drinking water, and fire escapes • Provision of meal breaks • Adequate ventilation and temperature controls Freedom of association and the right to collectively bargain KGON respects the employees’ right to organise and bargain collectively. This means, that also, suppliers must recognise their employees’ freedom to choose whether or not to associate with or establish any organisation including labour organisations. Workers’ representatives shall not be discriminated, and they shall have access to carry out their representative functions in the workplace. If the right to join or form trade unions is limited by law, the employer shall facilitate, and under no circumstances hinder parallel means of independent and free association and bargaining. Anti-harassment As part of our broader ESG commitments, we have adopted a Charter for Action to guide responsible business practices across all entities, including KGON. This charter plays an important role in reinforcing the expectations we place on our employees, partners, and suppliers, particularly regarding respect for human rights. It serves as a foundation for how we approach workplace conduct, due diligence, and supplier engagement. Our stance on anti-harassment is as follows: “We do not allow infringements of human rights, such as any type of harassment or mistreat - ment. We regard one another as important partners and seek to build rich and rewarding personal relationships.”

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