ENEA MANAGEMENT INC. is dedicated to conducting all facets of its operations with honesty and integrity, fostering a workplace environment that upholds high standards of ethical, moral, and legal business conduct.

Additionally, ENEA MANAGEMENT INC. is committed to promoting open communication within its workplace. Through our Open Reporting Policy, our employees are provided with a means to raise concerns that may not be adequately addressed through regular reporting channels, without fear of retaliation or discrimination. Such concerns may relate to issues of public interest, including but not limited to:

• Criminal offenses

• Non-compliance with legislation or company procedures

• Verbal or written dishonesty, including deliberate inaccuracies in official logs or records

• Malpractice or unethical behavior

• Financial or non-financial mismanagement, malpractice, impropriety, or fraud

• Safety or security risks or hazardous conditions affecting the life or health of individuals

• Miscarriages of justice

• Cases of bullying, harassment, discrimination, or violations of human rights

• Deliberate concealment of any of the above

If an employee has a genuine concern related to one of these areas (and reasonably believes the information relates to it), they should raise the concern in good faith with the Master, DPA, or another designated company representative who can resolve the concern promptly and effectively, or may forward their concern to the Company directly at openreporting@enea.gr

Reports can be made anonymously, and there will be no retaliation against employees who make reports in good faith. Upon receiving a report, senior management will assess it promptly, initiating an investigation where necessary. Any form of victimization or attempts to deter an employee from reporting will be treated as a serious disciplinary offense.