At R ECOTEC & CO. LIMITED, our Compliance Management System (CMS) is established in accordance with applicable national and international regulations and industry best practices. The system is designed to identify, assess, and mitigate potential compliance risks at an early stage, enabling preventive action and ensuring ethical and lawful business conduct across all operations.

We are committed to fostering a strong culture of integrity and accountability throughout the organization. Compliance awareness is continuously promoted among employees to ensure that responsible and transparent conduct remains an integral part of our corporate values and daily activities.

R ECOTEC & CO. LIMITED follows a structured and collaborative compliance framework. The Compliance Department, under the supervision of senior management, oversees the implementation, monitoring, and continuous improvement of the CMS. Dedicated compliance representatives and responsible personnel across departments support the effective execution of compliance policies and procedures within their respective operational areas.

To strengthen organizational compliance standards, employees are provided with regular guidance, awareness initiatives, and training programs covering ethics, regulatory obligations, workplace integrity, and responsible business practices. These programs are periodically updated to reflect current legal requirements and emerging compliance matters.

In addition, the Company maintains a confidential reporting mechanism through which employees and stakeholders may report suspected misconduct, unethical behavior, or violations of laws and company policies. Reports may be submitted securely and, where permitted by law, anonymously, ensuring protection and fairness throughout the review process.