Good Governance

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Anti-Bribery and Anti-Corruption

Anti-Bribery and Anti-Corruption

There were no activities of Akçansa that have been subject to human rights reviews or ethical assessments.

Akçansa's Anti-Bribery and Anti-Corruption Policy encompasses all employees, including members of the Board of Directors, as well as the organizations and business partners we maintain business relationships. This policy explicitly prohibits corruption and bribery, which are defined as the misuse of authority for personal gain or any form of illicit profit. These actions are considered criminal offenses and are strictly forbidden. The Board of Directors is accountable for the enforcement and periodic updating of the Anti-Bribery and Anti-Corruption Policy.

To ensure our employees are adequately informed and raise their awareness on matters of bribery and corruption, we conduct various training sessions. These topics are addressed as part of the ethical training provided under the Sabancı Code of Business Ethics. The training generally emphasizes fundamental principles such as integrity, transparency, and legal compliance, while also covering anti-corruption and anti-bribery measures within a broader ethical framework.

Employees are obligated to report any violations of the policy or any suspicious activities they may witness. They are encouraged to submit reports, which can be made via the Akçansa Ethics Committee, Sabancı Holding Ethics Committee, or the Heidelberg Materials Ethics Hotline. All reports are handled with strict confidentiality. Violations are thoroughly examined with an impartial perspective, ensuring the privacy of employees, and, where necessary, appropriate disciplinary actions are implemented.

In 2024, no disciplinary measures were imposed in relation to bribery or corruption. Furthermore, Akçansa has not been involved in any human rights assessments or ethical reviews related to its operations.

Our Anti-Bribery and Anti-Corruption Policy also extends to our suppliers. As part of our Sustainable Supply Chain Policy, we expect all business partners to comply with ethical principles and legal requirements.5 In 2024, no reports of bribery or corruption were received, no investigations were initiated, and no contracts with business partners or suppliers were terminated due to corruption. Additionally, there have been no public legal cases involving bribery or corruption.

Akçansa adopts a zero-tolerance policy towards bribery and corruption, conducting all its activities in line with the principles of transparency, ethical values, and accountability. To maintain high ethical standards, audits and awareness-raising efforts are continuously carried out for all our employees and business partners. In the coming periods, activities to raise awareness on the anti-bribery and corruption will continue without interruption.

5 No specific audits related to bribery or corruption were conducted in 2024.

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Legal Disclaimer

Akçansa 2024 Integrated Annual Report (‘Report’) has been prepared by Akçansa Çimento Sanayi ve Ticaret A.Ş. (‘Akçansa’). The scenario analyses aligned with TSRS, the financial materiality studies, and all assessments related to physical and transition risks stemming from climate change—prepared by Akçansa—are based on the company's data, calculations, expert opinions, and compliance with national and international standards. Akçansa Çimento Sanayi ve Ticaret A.Ş. shall not be held responsible for any losses or damages that may arise should third parties or entities rely on these assumptions.