The processes to identify and assess material impacts, risks, and opportunities associated with resource use and the circular economy are described in sections 3.2.1.D.1 and 6.1.2 Group Enterprise Risk Management framework. The policies in place in relation to resource use and circular economy include the Environmental management policy, Circular economy framework, and Waste management policy. These policies involve stakeholders such as the Group sustainability team, the corporate technical team (PMPS team), the corporate development teams, the technical and development local country teams, and the asset teams. The policies are for internal purposes only.

To raise awareness and entrench the compliance culture within the Group, employees are required to participate in an annual mandatory e-training, covering ethics and compliance topics such as the prevention of corruption and influence peddling (the ACP). As of December 31, 2023, 80% of URW staff have completed the online training. In addition to the online training, the most exposed departments identified in the URW corruption risk mapping (investment, development, public affairs, and procurement) are required to attend classroom training. Several training sessions were held throughout the Group, hosted by the Local Compliance Correspondents (LCC) in local languages. Finally, an ACP training session was attended by all Supervisory Board, Management Board and Executive Committee members. The objective was to present actions implemented to comply with the Sapin II Law.

Viparis uses an equivalent of URW’s Responsible Purchasing Charter, the “Supplier Charter”, in its relations with its suppliers. In 2023, it formalised a Responsible Purchasing Policy to further explain what is required from suppliers regarding business ethics, compliance, social and environmental impacts. Moreover, through its Code of Conduct and its related processes, Viparis enables its business partners and employees to report any infringement.

The Group has implemented robust internal mechanisms to anticipate, monitor and counter any risks of engaging in practices that could amount to corruption or bribery, such as the ACP, the Anti-Money Laundering Programme, and the Group Code of Ethics.

The Group has implemented robust internal mechanisms to anticipate, monitor and counter any risks of engaging in practices that could amount to corruption or bribery, such as the ACP, the Anti-Money Laundering Programme, and the Group Code of Ethics.

To secure the proper application of these rules, in the case of a tender process and over the term of a contract, the supplier can contact the URW CO at any time to raise and submit a complaint, in accordance with the Group’s whistleblowing procedure. The URW corporate Internal Audit team carries out regular audits across the Group to validate the thorough application of the Group’s Procurement Policy.

To secure the proper application of these rules, in the case of a tender process and over the term of a contract, the supplier can contact the URW CO at any time to raise and submit a complaint, in accordance with the Group’s whistleblowing procedure.

To secure the proper application of these rules, in the case of a tender process and over the term of a contract, the supplier can contact the URW CO at any time to raise and submit a complaint, in accordance with the Group’s whistleblowing procedure.

The Group has implemented robust internal mechanisms to anticipate, monitor and counter any risks of engaging in practices that could amount to corruption or bribery, such as the ACP, the Anti-Money Laundering Programme, and the Group Code of Ethics.

To raise awareness and entrench the compliance culture within the Group, employees are required to participate in an annual mandatory e-training, covering ethics and compliance topics such as the prevention of corruption and influence peddling (the ACP). As of December 31, 2023, 80% of URW staff have completed the online training. In addition to the online training, the most exposed departments identified in the URW corruption risk mapping (investment, development, public affairs, and procurement) are required to attend classroom training. Several training sessions were held throughout the Group, hosted by the Local Compliance Correspondents (LCC) in local languages. Finally, an ACP training session was attended by all Supervisory Board, Management Board and Executive Committee members. The objective was to present actions implemented to comply with the Sapin II Law.