1. Preamble

Taiga GmbH, hereinafter referred to as "Taiga", strives for greater sustainability and transparency in the production and trade of products. Our aim is to protect the environment through Taiga's business activities and jointly pave the way for a social and green future.

The challenges we face are diverse: the climate crisis is increasingly intensifying, important resources and raw materials are becoming scarcer, the global population is growing, and damage to nature and the environment is leading to a loss of biodiversity, fertile soils, and vital ecosystems. At the same time, the global community also faces enormous political and social challenges: the dignity of each individual must be safeguarded and protected, poverty reduced, and access to vital livelihoods sustainably secured.

To meet these challenges, we need an awareness of where we stand and clear, ambitious goals that we want to achieve. Therefore, we rely on the highest transparency in our actions and on ambitious sustainability goals. We scrutinize our business activities and expect the same from all business partners from whom we source products, materials or services, or to whom we offer such.

This Code of Conduct contains Taiga's fundamental expectations for its own actions and those of its employees, as well as for business partners and their supply chains.

It is based on the most important international standards and regulations, such as the ten principles of the United Nations Global Compact, the International Bill of Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, the UN Guiding Principles on Business and Human Rights, and the OECD Guidelines for Multinational Enterprises, as well as the international standards ISO 45001 and ISO 14001.

This Code is a prerequisite for any business relationship with Taiga. However, we encourage all business partners to have a positive impact on the environment and society beyond the basic agreements, laws, and standards. We want to present and make visible these additional steps in ecology and social matters to our customers as transparently as possible, so that a clear competitive advantage results.

Only together can we face the diverse ecological and political-social challenges and lay the foundation for a livable and green future.

2. Compliance with Laws and Regulations

We expect all applicable laws and regulations to be respected and followed. We would like to emphasize that this also applies to the recognized guidelines and rules of conduct of the respective cultural areas and countries in which our business partners and Taiga operate. Fundamentally, we expect our business partners, as well as ourselves, to establish and maintain a system for monitoring compliance with these laws, rules, and regulations.

3. Social Standards

Social commitment and the preservation of human dignity and rights are the basis for sustainable business practices. This includes not only legal provisions prohibiting child and forced labor, but also, for example, fair working conditions, health protection, or equal opportunities and non-discrimination.

a) Respect for Human Rights

We place great importance on our business partners not only respecting but also actively promoting internationally recognized human rights. The United Nations Guiding Principles on Business and Human Rights form the basis for this. This also includes the protection of local communities, indigenous peoples, and human rights defenders.

b) Prohibition of Child Labor

Taiga does not tolerate child labor or any exploitation of children and adolescents in its supply chain in any form. The term "child" refers to any person under the age of 15 (or under 14, depending on national law) or any person who is still subject to compulsory schooling or has not yet reached the minimum age for employment in the respective country. The highest age limit shall apply. Workers under the age of 18 may not perform work that could endanger the health and safety of young workers. The definition of child labor is based on the guidelines of the International Labor Organization (ILO). If a local law stipulates a higher legal minimum age for workers or a longer period of compulsory schooling, the higher age/stricter regulation applies. ILO Conventions No. 138 on the minimum age for employment and No. 182 on the elimination of the worst forms of child labor must be complied with. Our business partners also commit to observing and respecting the dignity and rights of children.

c) Prohibition of Forced Labor

Taiga strictly rejects all forms of forced labor and expects itself and its business partners not to force employees into employment through violence or intimidation. Slavery, servitude, forced labor, debt bondage, involuntary prison labor, and human trafficking throughout the supply chain will not be tolerated. The freedom of movement of workers may not be restricted, and no personal documents may be withheld. Workers must work voluntarily and may not be forced to pay fees for their employment. If such fees have been paid, they must be reimbursed to the worker immediately.

d) Equal Opportunities & Non-Discrimination

Taiga and its business partners are committed to a non-discriminatory workforce and undertake to prevent disadvantages in hiring, employment, or further training opportunities based on race, skin color, pregnancy, religion, gender, sexual orientation, age, physical or mental disability, political opinion, nationality, social or ethnic origin, union membership, or material status. Furthermore, business partners should take appropriate measures to accommodate employees in the exercise of their religion and may not conduct medical tests or physical examinations that could serve discriminatory purposes. Instead, an inclusive, diverse, and supportive work environment should be created, and the principle of equal pay for work of equal value without distinction based on gender should be ensured. The relevant ILO conventions must be observed.

e) Guarantee of Freedom of Association

Our business partners must respect the right of employees to freedom of association, freedom of assembly, and collective bargaining. In accordance with local laws, employees must have the right to organize freely and appoint employee representatives. Membership in trade unions must not lead to unjustified unequal treatment. Employees must be able to communicate openly with management to express their ideas and concerns regarding working conditions and management practices without fear of discrimination, retaliation, intimidation, or harassment. The right to collective bargaining for the regulation of working conditions and the right to strike must be granted within the framework of legal regulations and in accordance with ILO Convention No. 98.

f) Fair Working Conditions

We expect ourselves and our business partners to ensure that employees are not subjected to harsh or inhumane treatment, including sexual harassment, sexual abuse, physical punishment, psychological or physical coercion, or verbal abuse. The threat of such treatment must also not occur. Clear disciplinary measures and procedures should be defined to ensure that these requirements are met and that all employees are informed accordingly.

Furthermore, we expect our business partners to refrain from commissioning or using private and public security forces if, due to a lack of instruction or control on the part of the company, there is a risk of torture, cruel or inhumane treatment, injury to life or limb, or impairment of freedom of association when they are deployed.

g) Occupational Health and Safety

Business partners are expected to ensure a safe and healthy working environment, including adequate sanitary conditions, health and safety policies and procedures. It is essential to comply with all applicable laws on occupational health and safety, hygiene, fire protection, and risk protection, and to regularly train employees in these areas. All employees should be provided with appropriate protective equipment free of charge and adequately protected from chemical, biological, and physical hazards. Safety information regarding hazardous substances must be provided, and sufficient and clearly marked emergency exits must be available for fire or other emergencies. The exposure of workers to hazards from physically demanding work, manual handling of materials through heavy or repetitive lifting, prolonged standing, and highly repetitive manual tasks must be identified, evaluated, controlled, and improved. Psychological stress, such as continuously high time and performance-related demands or unfavorably designed shift work, must also be taken into account. Deficiencies must be remedied immediately, and all required permits, licenses, and registrations must be complied with.

All business partners should establish and apply an appropriate occupational safety management system.

h) Adherence to Working Hours

To ensure compliance with the legally stipulated maximum working hours, Taiga expects itself and its business partners to ensure that weekly working hours, including overtime, do not exceed 60 hours, unless there are emergencies or exceptional circumstances. It is important to ensure that employees also receive their legally prescribed breaks, public holidays, and vacation days, including sick leave or maternity leave.

i) Fair Remuneration

Taiga requires its business partners and itself to ensure that employees are adequately remunerated and that ordered overtime is compensated in accordance with legal provisions. Remuneration must be paid regularly, punctually, and in full and must comply with local laws, including minimum wage provisions. Wage deductions as a disciplinary measure are not permitted, except in the case of serious violations leading to suspension. In addition, suppliers must compensate overtime at a higher rate than the regular hourly rate and provide employees with an understandable pay slip. The use of temporary workers, leased workers, and outsourced labor may only take place within the framework of local laws.

j) Protection against Forced Eviction and Land Deprivation

Our business partners undertake not to carry out illegal forced evictions and, furthermore, not to unlawfully deprive land, forests, and waters through acquisition, development, or other uses.

4. Environmental Standards

High environmental standards for the protection of nature and ecosystems are a central component of our corporate understanding. We expect all business partners to take environmental protection seriously and to contribute to paving the way for a healthy and livable world. This includes, in addition to environmental and climate protection, the careful and prudent handling of resources and materials.

a) Environmental Protection & Environmental Management System

Our business partners must comply with all legal requirements and environmental protection guidelines and, in accordance with the precautionary principle, avoid risks to people and the environment as far as possible. An appropriate environmental management system (e.g., ISO 14001) should be established and applied to minimize environmental pollution and hazards and to establish and improve environmental protection in daily business operations. Corresponding evidence and reports must be submitted upon request. We expect natural resources to be used sparingly and protected by striving for material reduction and substitution, shared use, maintenance, reuse, reconditioning, and recycling, as well as changes in production processes. For this purpose, all business partners should commit to the continuous development and use of environmentally and climate-friendly products, processes, and technologies.

b) Environmental Permit & Reporting

Taiga requires its business partners and itself to obtain and keep up to date all necessary environmental permits, approvals, and registrations. Operating and reporting requirements, such as wastewater monitoring, should also be followed. Furthermore, all measures should be taken to prevent accidental discharge or release of hazardous substances into the environment and to act quickly and effectively in the event of an emergency.

c) Active Climate Protection

Our business partners should actively engage in climate protection by, for example, increasing their energy efficiency and using renewable energies. In addition, they should make their CO2 and other emissions transparent and set ambitious reduction targets. Significant energy consumption and greenhouse gas emissions must be recorded and documented.

d) Water Consumption and Quality

Our business partners commit to handling water carefully. Especially in areas with water scarcity, water abstraction must be minimized, and access to drinking water and sanitary facilities must be guaranteed. Within the framework and in the design of applicable legal and official regulations, standards for wastewater quality must be defined and monitored. Business partners must implement a water management program that documents, characterizes, and monitors water sources, use, and discharge, and controls pollution channels. All wastewater must be characterized, monitored, controlled, and treated as required before discharge or disposal. The business partner routinely monitors the performance of its wastewater treatment and retention systems to ensure optimal performance and compliance with legal regulations.

e) Air Quality and Soil Quality

We expect all business partners to minimize pollutant emissions or eliminate them at their source. This can be achieved, for example, by installing pollution control systems, changing production, maintenance, and operating procedures, or other measures. Air emissions of volatile organic chemicals, aerosols, corrosive substances, particulate matter, ozone-depleting chemicals, and combustion by-products must be characterized, routinely monitored, controlled, and, if necessary, treated before discharge.

f) Materials and Disposal

Our business partners are encouraged to design their business activities to be as environmentally friendly as possible and to use resources sparingly. Particular attention should be paid to the reuse of materials. In dealing with waste, our business partners follow the principle of prevention before recovery before disposal. The applicable legal regulations and official requirements must always be complied with. In addition, business partners must apply a systematic approach to identifying, managing, and responsibly disposing of or recycling solid (non-hazardous) waste. This also applies to the handling of water and energy.

g) Substances of Concern

Our business partners are obliged to comply with all legal regulations, customer requirements, and standards regarding the restrictions of certain ingredients. This also includes the labeling for recycling and disposal. All substances and chemicals that pose a risk to the environment or humans must be identified, labeled, and handled, stored, and disposed of safely.

h) Transport and Dangerous Goods

Business partners are expected to comply with all applicable laws for the transport of goods and materials. When handling dangerous goods in the United States, business partners are expected to be registered with the US Department of Transportation as a hazardous materials transporter and to be trained, tested, and certified for the packaging, labeling, marking, and shipping of dangerous goods in accordance with legal requirements. When transporting dangerous goods outside the US, business partners are expected to be trained in and comply with applicable transport regulations for air, sea, and land freight.

i) Material Origin of Plant-Based Materials

Plant-based materials or products made therefrom must have been legally procured, harvested, and exported from their country of origin. Furthermore, business partners should implement policies and management systems in line with, for example, the EU Timber Regulation and similar laws. They must also require their entire supply chain to establish similar policies and systems.

5. Business Relationships

Taiga expects its business partners to act fairly and comply with laws, especially regarding competition, corruption, bribery, money laundering, data protection, and export controls. The use of minerals and metals in production should respect and protect peace, security, and human rights in countries. Furthermore, confidential information belonging to Taiga and third parties must be respected and protected.

a) Avoiding conflicts of interest

We assume that our business partners make decisions based on factual considerations and are not unduly influenced by personal interests. Should business partners become aware of a potential conflict of interest, they are obliged to take internal measures to resolve this conflict and inform Taiga immediately.

b) Free competition

Our business partners are obligated to act fairly in competition and comply with applicable legal regulations to protect free competition. Furthermore, they may not enter into agreements or coordinated conduct with other companies that could aim to restrict, distort, or prevent competition in accordance with applicable antitrust laws, and they may not unlawfully abuse their dominant market position.

c) Corruption, bribery, undue advantage

It is our firm principle that corruption, bribery, extortion, fraud, breach of trust, insolvency offenses, and acceptance of undue advantage in any form are not tolerated. We ensure that all our employees, subcontractors, or representatives do not grant, offer, or accept any bribes, "facilitation payments," impermissible donations, or other impermissible payments or benefits to customers, public officials, or other third parties. Furthermore, we expect our suppliers not to offer, promise, or grant any gifts or benefits to Taiga employees or related third parties in order to gain an advantage in business transactions.

d) Money Laundering

Furthermore, our business partners must observe the applicable legal regulations for the prevention of money laundering and properly fulfill their reporting obligations.

e) Conflict Minerals

It is the responsibility of our business partners to ensure that the minerals and metals used in their production and products do not directly or indirectly contribute to conflicts in countries heavily dependent on the mining industry and that no armed groups committing human rights abuses in certain areas are financed or benefited. Appropriate measures should be taken to ensure that these resources are sourced in a way that respects and protects peace, security, and human rights in these countries. If the materials contain tantalum, tin, tungsten, or gold, suppliers must disclose the presence of these minerals, provide information on processing, and implement a policy.

f) Data Protection and Data Security

Our business partners are obligated to ensure the right to informational self-determination as well as the protection of personal data and all business information in all business processes. In doing so, they must comply with applicable data protection and information security laws and ensure data security in consideration of legal requirements.

g) Customs and Export Control Regulations

Our business partners comply with international customs and export control regulations and are obliged to proactively exchange information regarding foreign trade to ensure a secure supply chain.

h) Protection of Know-How, Patents, Trade and Business Secrets

Our suppliers are obligated to respect Taiga's and third parties' know-how, patents, and trade and business secrets. Without Taiga's express written consent, such information may not be disclosed to third parties, including in an unauthorized manner. If our suppliers are provided with confidential information, this information may only be used for the intended purpose and may not be imitated.

6. Whistleblower System

To limit potential violations of this Code of Conduct and to prevent future misconduct, we encourage every business partner, their employees, or affected parties to report suspicious cases. For this purpose, business partners should either set up their own whistleblower system or join an industry-wide system. Reports can also be forwarded directly to Taiga via email or phone. Our business partners are encouraged to inform their employees about the possibility of reporting. In this way, the consequences of violations of the Code are to be minimized and comparable situations avoided in the future.

7. Compliance with the Code of Conduct

Compliance with the Code of Conduct by business partners is monitored by Taiga. In the event of violations of human rights or environmental obligations, business partners must immediately take measures to terminate or minimize the situation. Violations will adversely affect the business relationship and may lead to immediate termination or withdrawal of TAIGA from the contract.

a. Controls

We reserve the right to adequately monitor compliance with this Code of Conduct. Business partners are obliged to actively support the necessary controls. Before each review, Taiga will coordinate with business partners and determine the scope, period, and location. Inquiries and requests for information from Taiga must be answered by business partners within a reasonable time and in compliance with applicable data protection laws.

b) Remedial Measures

Should violations of human rights or environmental obligations occur, these must be terminated immediately. If termination is not possible within a foreseeable period, the business partner must immediately develop and implement a concept for termination or minimization. The concept must include a clear timeline, and all measures taken must be documented and checked for their effectiveness. If there is suspicion of a violation of the Code, the business partner must immediately initiate an investigation and inform Taiga about the clarification measures carried out.

c) Consequences of Violations

A violation of the obligations described in the Code of Conduct constitutes a breach of the contract between Taiga and the business partner and significantly impairs the business relationship. The business partner is obliged to inform Taiga within a reasonable period of the internal measures he/she takes to prevent future violations. If a business partner fails to comply with these obligations within a reasonable period, fails to take appropriate corrective measures, or if the violation is so severe that continuation of the business relationship becomes unreasonable for Taiga, Taiga reserves the right to terminate the respective contractual relationship without notice or to withdraw from the respective contract, without prejudice to its other rights.

8. Preamble

Compliance with this Code is a prerequisite for becoming or remaining a business partner of Taiga. We also expect business partners to oblige their subcontractors and suppliers to comply with the principles of this Code. It is the responsibility of business partners to communicate the requirements of this Code of Conduct to their employees, representatives, subcontractors, and suppliers and to train them accordingly. Furthermore, we expect business partners to inform us of their compliance status upon request and to make all necessary improvements to ensure full compliance. Taiga will monitor the performance of its business partners in relation to this Code if deemed necessary. We encourage and expect our business partners to regularly check themselves and their suppliers for compliance. If non-compliance with this Code is identified, Taiga will endeavor to ensure future compliance in cooperation with you. In this case, we expect the development of a plan with corrective measures to establish compliance with the Code so that the business relationship with Taiga can continue. If a business partner does not develop such a plan or does not implement it, Taiga will terminate the business relationship.

However, if a business partner not only complies with this Code but also shows additional commitment to improving the ecological or social sustainability of their activities, they can positively distinguish themselves from competitors. We encourage all business partners to adopt a proactive approach to responsible and sustainable business by implementing and executing their own relevant policies and programs.

© 07/2023, Taiga GmbH

Taiga stands for 100% sustainability and 100% transparency in e-commerce. Through our business activities, we are committed to leading the health of our planet and all those who live on it sustainably into a green future. The decisions we make for our material and business processes are guided by clearly formulated values. All our partners and service providers must also agree to act in accordance with our ethical standards. We want our suppliers to share our commitment to responsible and sustainable operations and practices.

Naturally, sustainability plays a central role, especially in our products. As we place great importance on transparency, we have developed clearly defined sustainability criteria. To gain a holistic view of product sustainability, our sustainability criteria explicitly focus on considering environmental impacts throughout the entire product lifecycle.

These are our sustainability criteria for products:

Materials:

Sustainability begins with the materials. Therefore, when rating for this criterion, we carefully check whether the product is made from natural or recycled materials and whether it is petroleum-free or plastic-free. We also pay attention to whether the materials are grown locally and organically.

Manufacturing:

Manufacturing is an essential step in a product's lifecycle. This includes whether a product is manufactured without animal testing or the use of critical substances such as genetically modified plants or palm oil. We also examine whether it is free of environmentally and health-damaging pollutants, produced locally and CO2-neutral, and what social standards are in place.

Packaging:

Product packaging has a significant impact on the environment. If the product has packaging, we therefore carefully check whether it is made from recycled materials and/or is recyclable itself. Plastic-free packaging and those that can be returned to a reusable system or stand out due to particularly intelligent and sustainable packaging design also score better with us.

Use:

Even during your use, a product has an impact on the environment. Therefore, we look at whether you can save resources such as energy, water, or material with the product. We also prioritize whether a product is repairable, durable, and/or refillable.

Circularity:

A major challenge for sustainability is the integration of products into biological and technical cycles. It is important here whether a product is recyclable, biodegradable, or industrially or home compostable. We also consider it positive if the manufacturer offers a take-back system for the product and reintroduces it into the cycle themselves.

Our Code of Conduct contains important guidelines on social and environmental standards, business relationships and the whistleblower system, as well as compliance with the Code of Conduct.

• Compliance with laws and guidelines

We expect all applicable laws and regulations to be respected and followed. We would like to emphasize that this also applies to the recognized guidelines and rules of conduct in the respective cultural areas and countries in which our business partners and Taiga operate. Fundamentally, we expect our business partners, as well as ourselves, to establish and maintain a system for monitoring compliance with these laws, rules, and regulations.

• Social standards

Social commitment and the preservation of human dignity and rights are the basis for sustainable business practices. This includes not only the legal provisions prohibiting child and forced labor, but also, for example, fair working conditions, health protection, or equal opportunities and non-discrimination.

• Environmental standards

High environmental standards for the protection of nature and ecosystems are a central component of our corporate understanding. We expect all business partners to take environmental protection seriously and contribute to paving the way to a healthy and livable world. This includes, in addition to environmental and climate protection, the careful and responsible use of resources and materials.

• Business relationships

Taiga expects business partners to act fairly and comply with laws, particularly with regard to competition, corruption, bribery, money laundering, data protection, and export controls. The use of minerals and metals in production should be done in a way that respects and protects peace, security, and human rights in countries. In addition, confidential information of Taiga and third parties must be respected and protected.

• Whistleblower system

To limit possible violations of this Code of Conduct and prevent future misconduct, we urge every business partner, employee, or affected person to report suspicious cases. For this purpose, business partners should either set up their own whistleblower system or join an industry-wide system. Reports can also be sent directly to Taiga by email or phone. Our business partners are encouraged to inform their employees about the possibility of reporting. In this way, the consequences of violations of the code are to be minimized and comparable situations avoided in the future.

• Compliance with the Code of Conduct

Compliance with the Code of Conduct by business partners is monitored by Taiga. In the event of violations of human or environmental obligations, business partners must immediately take measures to end or minimize the situation. Violations affect the business relationship and can lead to immediate termination or Taiga's withdrawal from the contract.

You can read the individual points in detail in our Code of Conduct.

All other regulations and compliance standards that reflect our values can be downloaded via the following links:

1. General Terms and Conditions of Sale (Buyer)
2. Taiga UK Modern Slavery Statement
3. Supplier Responsibility Code (Code of Conduct)
4. General Conditions of Purchase (Supplier)
5. Trade Compliance Requirements

© 07/2023, Taiga GmbH