Gentera B de C : ESG Policy

Strategic Environmental, Social and Governance (ESG) Policy

May 2023

Strategic Environmental, Social and Governance (ESG) Policy

Objetive		3
Reach
	3
Applicable regulations
	3
Linked documents
	4
Glossary			5
Policies			7
Annexes
	20

Table of contents

Strategic Environmental, Social and Governance (ESG) Policy

Objective

To establish the general principles of action of Gentera S.A.B de C.V. ("Gentera") and its companies in environmental, social and governance matters in accordance with the sustainable development objectives approved by the United Nations on its 2030 agenda, as well as the commitments that promote compliance with Human Rights aligned commitments to international environmental standards and initiatives.

Reach

This policy is relevant to all Gentera, its companies, employees, suppliers, clients, and companies that collaborate with Gentera in the countries where it operates.

Applicable regulations

Law of the National Human Rights Commission Mexico

Federal Labor Law of Mexico

Law of Organization and Functions of the Ministry of Justice and Human Rights of Peru

General Labor Law of Peru

Note: Current national and local legal, regulatory, and contractual requirements are considered, as well as the laws and regulations for the financial sector, applicable to Gentera and its companies, in the countries where we have operations.

Strategic Environmental, Social and Governance (ESG) Policy

Linked documents

Code of Ethics and Conduct

Code of Ethics and Conduct for Suppliers and Organizations Code of Ethics and Conduct for Civil Society Organizations (CSOs)

PFG-02 Define the Strategy to Distribute the Social Responsibility Fund Resources MSIF-58 Administer Information Security and Privacy Awareness Program MPLD-09 Manual of Policies to Prevent and Detect Operations with Resources

MPLD-01 Manual of Policies to Prevent and Detect Operations with Resources of Illicit Origin for Fundación MASUC-03 Manual of Internal Security Policies in Branches

MAOS-01 Manual of Internal Security Policies in Services Oces and Oces with Integrated Branch. G-MSF-02 Manage Operational Security Services

POIC 01 Prepare Annual Report PPE-24 Define Annual Training Strategy

PPE-37 Follow up on Certifications and Recertifications in the Code of Ethics and Conduct

PFR-01 Address possible Fraud Complaints

PPE-01 Evaluate, Attract and Select Talent

PPE-04 Determine Evaluation for Performance Bonus

PPE-29 Manage Development Programs

PPE-38 Update Code of Ethics and Conduct

G-PCE-01 Give Attention to the Means of Complaints

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Strategic Environmental, Social and Governance (ESG) Policy

Glossary

Term/ Acronym

Workplace Harassment (mobbing)

ESG (Environmental, Social and

Corporate Governance)

Supply chain

Value chain

Ethics Committee

Commitments

Human rights

1 National Human Rights Commission (CNDH)

Definition / Description

Harassment is a form of workplace violence, whose objective is to intimidate, overshadow, humiliate, intimidate, or emotionally or intellectually consume the harassed person, with the aim of excluding him from the company or attacking, controlling, or destroying another. Identification, measurement, integration, and reporting of information on environmental, social, and corporate governance factors.

Sequence of activities or parties that provide products or services to an organization.

An organization's value chain encompasses the activities that convert an input into a product by adding value. Includes entities with which the organization has a direct or indirect business relationship and which supply products or services that add value to the organization's own products or services or receive products or services from the organization.

It is the governing body responsible for ensuring the promotion of an ethical culture in Gentera and its Subsidiaries, made up of ocers with high attachment, mastery and knowledge of our Philosophy, Code of Ethics and Conduct, human relations, anticorruption, human rights, ethics, internal institutional policies, and applicable regulations.

Set of rules that serve to control or regulate the dierent areas of civil coexistence.

Rights inherent to all human beings, without distinction of any nationality, place of residence, sex, national or ethnic origin, color, religion, language, or any other condition. We all have the same human rights without discrimination. 1

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