(ESRS G1-1)
ETHICS AND COMPLIANCE
As of 2025, the participation rate in business ethics training was recorded at 100%.
We conduct all our business processes with a transparent and accountable management approach, in close cooperation with the Legal and Compliance Departments of Heidelberg Materials and Sabancı Holding. In this context, we adopt the Sabancı Group Code of Business Ethics (SA-ETİK) and define our corporate principles, ethical values and standards across the Company accordingly. SA-ETİK serves as a guiding framework, supported by our internal policies, ensuring that our employees avoid actions that could harm the Company and fulfill their responsibilities fully in the Company’s best interest in compliance with applicable laws, internal regulations and contractual obligations.
All members of our Board of Directors, managers and employees are required to act in accordance with the Code of Business Ethics. Similarly, all our suppliers, subcontractors, dealers and business partners are expected to comply with these principles. Employees are informed about the Code of Business Ethics when they join the Company and receive the necessary training. These trainings are reinforced through refresher sessions and periodic reminders. In this context, all our managers and employees have made a formal commitment to comply with laws in line with the Sabancı Group Code of Business Ethics. Ethics and compliance provisions are embedded in all third-party contracts, with our business partners committing to adhere to these principles both now and in the future. In addition, the “Akçansa Supplier Code of Business Ethics” is included in agreements signed with suppliers, and suppliers are expected to comply with these provisions upon signing the contract.
To promote the adoption and widespread implementation of ethical values, regular training programs are provided to our employees. In 2025, a total of 1,050 hours of training covering topics such as competition law and the protection of personal data was delivered, with 525 employees participating. In addition, 995 employees participated in ethics training, totaling 550.35 hours. In 2024, 395 employees received ethics training, with a total training duration of 229.5 hours. Furthermore, our Audit teams participated in various trainings and seminars organized by the Company, the Cement Industry Employers’ Association and the Institute of Internal Auditors Türkiye, enabling them to enhance their professional and managerial competencies while closely following current developments in the field.
A transparent reporting system is in place to prevent and address ethical violations. Multiple channels have been established to enable our employees, customers, suppliers and other stakeholders to easily report ethics-related concerns. During the year, Navex EthicsPoint, a digital platform for ethics reporting, was also introduced. Information and announcements regarding the platform were shared to encourage its effective use. The platform allows for fully anonymous reporting, and such reports are handled in accordance with appropriate procedures.
Internal ethics notifications are collected through several channels, including the Navex EthicsPoint digital platform, the Akçansa ethics hotline, the Sabancı Group ethics reporting channels, and email. Employees are regularly informed about the accessibility and use of these reporting channels. Ethics reports received are evaluated by the Vice General Manager of Human Resources and Corporate Communications, and the Audit Department is involved in the process when necessary. In addition, reports concerning employees involved in ethics processes, or cases where a resolution cannot be reached, may be escalated to the Sabancı Holding Ethics Committee.
The Vice General Manager of Human Resources and Corporate Communications serves as the Company’s “Ethics Rule Advisor” on matters related to the Code of Business Ethics. Employees seeking guidance on ethical matters may consult this function. Ethics reports are reviewed and investigated by the Ethics Rule Advisor, and the findings and recommendations are subsequently shared with the Board of Directors for evaluation.
As of 2025, no cases of ethical violations were identified. There were no reported incidents related to bribery and corruption, discrimination or harassment, customer data privacy breaches, conflicts of interest, or money laundering. In terms of environmental performance, 15 environmental complaints were received in 2025, all of which were resolved within the same year. Reported issues and any resulting actions are regularly monitored, and the relevant departments continue to implement improvement measures aimed at preventing environmental and ethical risks.
To ensure the protection of individuals who report concerns, Akçansa does not tolerate retaliation against employees who report ethical violations, and appropriate safeguards are in place to protect whistleblowers. During the handling of ethics reports, transparency and fairness are maintained to ensure that all notifications are assessed objectively.
All our activities are carried out in compliance with local regulations and international legal frameworks, in accordance with the relevant communiqués of the Capital Markets Board of Türkiye. SA-ETİK supports transparent, honest and reliable communication in the management of shareholder relations and across all decision-making processes, while also ensuring that ethics-related matters are handled with due diligence. In addition to the training programs organized within the Company to support the implementation of ethical principles, audit processes are conducted regularly. Our training programs also include dedicated modules on ethics to strengthen employees’ awareness on adherence to ethical standards. In addition, as of 2025, the participation rate in business ethics training reached 100%.
All our activities are carried out in alignment with global standards such as the United Nations Universal Declaration of Human Rights, the OECD Guidelines for Multinational Enterprises, and the International Labor Organization’s (ILO) Declaration on Fundamental Principles and Rights at Work. In this context, the Compliance Procedure, which sets out our commitments to legal compliance and the expectations placed on employees, forms a key component of our corporate policies.
An assessment carried out in 2025 to determine whether any violations occurred within the scope of Akçansa’s compliance processes confirmed that no penalties or sanctions were imposed in relation to competition law, personal data protection legislation or international sanctions.
Akçansa continues to uphold its commitments in ethics and compliance through a framework based on transparency, training, and adherence to international standards. By sharing these values with all stakeholders, the Company continues to lead the sector through exemplary practices in ethics and compliance.
You can access all our policies here.
