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Code Of Ethics

Approval Date: 01/01/2025
Last Updated: 01/02/2026
Version: 1.1

  1. Purpose of the Code

This Code of Ethics establishes the principles and commitments that guide the conduct of
Regeneras and of all suppliers, collaborators, or professionals who participate in its activities. Its
purpose is to ensure a practice aligned with the mission to:
“Contribute to the evolution of organizations by accompanying and facilitating their transition
toward models that are economically profitable, socially committed, and environmentally
regenerative.”

  1. Scope of Application

This Code applies to the professional owner of Regeneras and to all individuals or entities that
collaborate, provide services, or act on its behalf. Acceptance of this Code constitutes a
commitment to act in alignment with its principles.

  1. Ethical Principles and Commitments

3.1 Integrity and Honesty

To act with transparency, consistency, and truthfulness in all professional activities. Not to lie,
deceive, or promise results that do not directly depend on professional performance or whose
achievement is anticipated to be unfeasible.

3.2 Alignment with Purpose

Not to collaborate or contribute to organizations, projects, or activities that contradict the
purpose, mission, vision and/or values of Regeneras, nor those that generate significant
negative impacts on people, communities, and/or the planet.

3.3 Independence and Conflicts of Interest

To act with technical and professional independence. Not to accept payments, gifts, incentives,
or benefits intended to influence professional judgment, favour diagnoses or decisions, or
obtain undue advantages. To refrain from professional involvement in situations where a
potential conflict of interest could affect impartiality.

3.4 Justice, Equity, and Non-Discrimination

To act with fairness and equity, without discriminating against or favouring any group or
individual for personal, social, or cultural reasons.

3.5 Confidentiality and Protection of Information

To strictly respect the confidentiality of all information accessed during professional activities.
Not to disclose confidential information without proper authorization and to adopt reasonable
measures to protect data and documents.

3.6 Responsible Use of Resources

To protect and use responsibly the resources, information, and materials made available as part
of professional work.

3.7 Professionalism and Quality

To perform work with technical rigor, continuous learning, and commitment to excellence. To
act with honesty, empathy, professional quality, and human kidness.

3.8 Care at the Centre

To place care at the centre of professional practice: care for people, organizations,
communities, and the planet, guiding decisions toward the generation of positive impact.

3.9 Consideration of Stakeholders

To consider, in decision-making processes, the different stakeholders who may be affected by
professional activities, seeking to maximize positive impact and prevent potential negative
impacts.

Approval and Review

This Code of Ethics is approved by the owner of Regeneras and enters into force on the date
indicated. It will be reviewed at least once every two years or whenever relevant changes occur
in the activity, regulatory framework, or applicable standards, in order to ensure its update and
continuous improvement.

Compliance and Responsibility

In the event of any doubt or ethical dilemma, to prioritize the principles set out in this Code, the
purpose of Regeneras, and the long-term impact on people and the environment. Collaborators
and suppliers are expected to act consistently with these principles.