27 Business Ethics The Code of Business Conduct and Ethics serves as a foundational guide for all directors, officers, and employees, ensuring that their actions are governed by the highest standards of ethical conduct and integrity. This Code is integral to our operations, reflecting our unwavering commitment to ethical behaviour in every aspect of our business. Our activities are strictly aligned with our Anti-Corruption and Bribery, and Anti-money Laundering policies, which safeguard the integrity of our operations. All dealings with vendors, business partners, and contractors are conducted with honesty and transparency, in full compliance with the ethical standards outlined in our policies. By adhering to these principles, we maintain a culture of integrity and trust, which is essential to our long-term success and reputation. We are committed to upholding the Universal Declaration of Human Rights and the Core Labor Standards established by the International Labour Organization. At Sai Life Sciences, we prioritize Human Rights and Equality in the workplace by emphasizing key principles such as Equality, Freedom of Speech and Expression, and Freedom of Movement. We are steadfast in our efforts to prevent trafficking, combat unfair labour practices, and promote individual respect. Additionally, we support work-life balance and ensure robust grievance mechanisms, fostering an inclusive and respectful work environment where every employee’s rights and dignity are protected. We offer a multi-tiered grievance redressal mechanism supported by highly empowered committees that are equipped to respond swiftly and effectively to any violations of our policies or principles. This structured approach ensures that concerns are addressed promptly and fairly, reinforcing our commitment to maintaining a respectful, safe, and inclusive work environment. We encourage a culture of transparency and accountability where every employee feels safe and empowered to raise concerns about any unethical practices, misconduct, or legal violations. Our Vigil Mechanism Policy encourages employees and Directors to report significant non-compliance with the Company’s Code of Conduct without fear of retaliation. This policy provides a secure and confidential channel for reporting concerns related to violations of our Codes of Conduct or any company policies. By supporting this initiative, we ensure that all employees have a voice in upholding our values and maintaining the highest standards of integrity across the organization. Code of Business conduct and Ethics Policy Human Rights Grievance Redressal Vigil Mechanism Whistleblowing is the act of reporting any concerns regarding suspected wrongdoing or dangers related to our activities. This includes, but is not limited to: • Bribery or corruption • Facilitation of tax evasion • Fraud or other criminal activities • Miscarriages of justice • Health and safety risks • Environmental damage • Breaches of legal or professional obligations We encourage all employees and stakeholders to raise concerns under this policy. Our goal is to create an environment where whistleblowers feel safe and confident in bringing forward issues without fear of retaliation. Whistleblowers Policy
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