Sustainability report

Reporting period: 1.1.2025-31.12.2025 1.1.2024-31.12.2024 1.1.2023-31.12.2023

INTRODUCTION
The ethical guidelines define our company's operating principles together with our values. They are the basis for all our activities. They guide us in how we deal with customers, colleagues, business partners and other stakeholders.
Our ethical culture is developed and created together by all employees of our company.
We expect all of us to follow the principles given in the ethical guidelines.

SCOPE
These ethical guidelines apply to the entire operation of our company. We expect that our stakeholders are aware of our sustainability goals and guidelines and follow them.

ETHICAL PRINCIPLES
Legislation and policies
We are aware of the legislation regarding products, services and business. We comply with current legislation.
Our policies define in more detail how we operate, for example, in procurement and personnel matters. Our personnel and stakeholders are aware of our current policies.

Confidentiality
We handle confidential information that comes to our attention carefully and in accordance with the instructions. We use confidential information only for the intended purpose.

Professional and expert operation
We demonstrate professionalism and good behavior in all our activities. We know how to resolve conflict situations constructively and with respect for others.

Safety and Health
Safety issues are priority number 1. Everyone has the right to do their job safely. Safety covers both physical and psychological safety. Each employee is responsible for developing the safety of their own work environment.

Environmental sustainability
We respect the environment and take care of it. We want to develop our operations at all levels in such a way that our environmental impact is as small as possible.
We update our environmental goals and programs annually and communicate them to our personnel and stakeholders.

Respectful and harassment-free work environment
We treat fellow human beings with respect. We accept different people regardless of their ethnicity, gender, age, nationality, sexuality, disability or religious background.
Every employee must treat his colleagues with respect and fairness.
We do not tolerate any physical, verbal, sexual or psychological harassment or bullying.

Conflicts of interest
In our operations, we make decisions in such a way that potential conflicts of interest do not guide our decisions. In operations, the company's interest comes before one's own interest.
Such situations can include ownership or family relationships, for example in procurement and staff recruitment.
When making decisions, we clearly bring potential conflicts of interest to the attention of our supervisor before decisions are made.

Combating bribery and corruption
We do not allow bribery or corruption, and we do not give or accept gifts or favors that could influence decision-making.
We are responsible for not participating in decision-making in situations where pursuing our own interests is possible. For anti-bribery and corruption activities, there is a Whistleblowing reporting channel, where you can make a report anonymously if you suspect illegal activity by our company or a partner or have noticed another problem.

Information about supply chain sustainability
We want to be aware of the ethical issues of our partners and stakeholders. We regularly send electronic follow-up surveys that our partners must answer. This way we are clear and able to develop our ethical activities together.

INTERNATIONAL AND NATIONAL AGREEMENTS
As part of our ethical guidelines, we are committed to the following international agreements:
- UN: Universal Declaration of Human Rights
- UN: International Covenant on Economic, Social and Cultural Rights
- UN: Convention on the Rights of the Child
- UN: International Convention on Civil and Political Rights
- ILO: Declaration on Fundamental Principles and Rights at Work

SOFTWARE AND LIABILITY MONITORING
We use the following software in our sustainability program and in monitoring the sustainability of our partners:
ShowYourSustainability.com™: Sustainability program design, monitoring, data collection and reporting
Whistleblowing reporting channel

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the CEO of Loimaan Kivi Oy, and the management team of Loimaan Kivi Oy is responsible for updating it and making changes to it.

SCOPE
The policy is applied in all our activities and the personnel must follow the principles described here in their activities.
The personnel policy is based on our values, ethical operating principles, equality policy and the annually updated personnel plan.

PRINCIPLES
Trust and responsibility
Our personnel policy is based on mutual trust and responsibility.
We build trust by investing in good task orientation and involving people in different ways.

Development of HR processes
We invest in HR processes and involve the personnel in the development of operations by utilizing applications. One task of HR is the continuous development of the organization's competence. We also invest in effective orientation, which we systematically develop based on the achieved orientation results.

Responsibility, ethical operating principles (Code of Conduct)
Personnel are required to act responsibly and follow ethical operating principles. Ethical principles are always reviewed during orientation.

Equality and equality
We treat all employees equally. We follow the prepared equality plan.

Development of leadership and front-line work
We support managers in front-line work and take into account the requirements and needs of managing people already in orientation.
All supervisors are entitled and obliged to participate in management and supervisor training.

Development of occupational well-being and working atmosphere
The promotion of occupational well-being is part of the annual planning. The responsibility for well-being at work lies with both the employer and the employees. The employer creates the framework and operating conditions to support occupational well-being. Employees are responsible for actively maintaining their own well-being at work.
We actively collect development ideas from our personnel. We reward the best ideas.
An early intervention model is used. We carry out work climate surveys annually. We constantly monitor the working atmosphere and its development.
In the management system, we comply with the ISO 45001 occupational health and safety systems standard and occupational safety legislation.

OBJECTIVES OF PERSONNEL POLICY
- An attractive workplace
- Committed and motivated personnel
- Courage and passion to achieve common goals
- The competence of the personnel supports growth
- A good working atmosphere that enables personal development
- Safe working environment

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the management team of Loimaan Kivi Oy, and the management team is responsible for updating it and making changes to it.

SCOPE
The policy is applied in all our activities. This policy outlines how equality is taken into account in our operations and interactions with people.

OBJECTIVES
In our equality policy, we rely heavily on our values.
The equality policy supports our company's strategic and operational goals. We know that diversity is an opportunity for us in work and business relationships.
We respect internationally recognized human rights in our operations and are committed to promoting gender equality and equality between people in our own sphere of influence.

EQUALITY
We treat all employees and stakeholders equally.
We create equal career advancement opportunities for personnel at all levels of the organization, regardless of their ethnicity, gender, age, nationality, sexuality, disability or religious background.
We support our personnel in different life stages in coordinating the demands of working life and family life. We have outlined work-related matters in more detail in the Personnel & occupational safety and health policy.
We follow the prepared equality plan.
We firmly address all discrimination and inappropriate behavior. We have a Whistleblowing reporting channel where personnel can anonymously report any issues they notice.

ORGANIZATION
Personnel administration leads our equality work.
We involve the personnel in the development of equality and enable continuous feedback related to the development of equality.
We carry out surveys every year, which allow us to get information directly from the personnel on issues that require development.

SOFTWARE AND EQUALITY MONITORING
We use the following software in our sustainability program and in monitoring the sustainability of our partners:
ShowYourSustainability.com™: Equality planning, monitoring, data collection and reporting
Whistleblowing reporting channel: inappropriate behavior or discrimination

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the CEO of Loimaan Kivi Oy, and the management team of Loimaan Kivi Oy is responsible for updating it and making changes to it.

SCOPE
The quality policy is applied to the operations of the entire company in all processes and locations. We are committed to meeting the requirements of the ISO 9001 quality management system standard in our operations. We strive for continuous efficiency and improvement of operations and processes. We comply with the legislation regarding our operations. We involve our customers, personnel and suppliers in continuous improvement.

INTRODUCTION
Environmental sustainability is an important part of our corporate sustainability. Evaluating environmental aspects and reducing environmental impacts is a strategically important focus area.
We respect the environment and take care of it.
We want to develop our operations at all levels in such a way that our negative environmental impact is as small as possible.

SCOPE
This policy applies to the entire operation of our company and, where applicable, also to our partners and stakeholders. We expect partners and stakeholders to be aware of our guidelines and follow them.

COMPLIANCE AND ENVIRONMENTAL WORK
We are aware of environmental legislation regarding products, services and business. We comply with current legislation.
Our environmental management is based on the environmental system (ISO 14001:2015), where environmental aspects, environmental risks and opportunities have been identified. We are committed to complying with the requirements of the ISO 14001 standard in our operations.
We update our environmental goals annually and communicate them to our personnel and stakeholders.
The applicability and effectiveness of the environmental management system is assessed annually with internal and external audits. In accordance with the plans, we also monitor our own suppliers, where we take environmental aspects into account.

SUPPLIERS AND THEIR OBLIGATIONS
In our purchases, we take into account the life cycle effects and costs of products and services, as well as aspects that promote energy efficiency. We want our procurement partners to invest in environmental sustainability in the development of their own operations.
We collect annual monitoring data on sustainability from our partners. We oblige our partners to respond to providing tracking information in the application.

KEY ENVIRONMENTAL PRINCIPLES
- We comply with environmental legislation and operate in accordance with the environmental conditions set for our operations.
- We cooperate with the authorities and stakeholders to ensure that our environmental work meets the expectations and requirements set for our operations.
- We reduce environmental and climate impacts in procurement, service and logistics.
- We promote the circular economy in our entire value chain.
- We take environmental aspects into account in investments and acquisitions.
- We increase the environmental awareness and competence of all our personnel with effective internal trainings.
- We commit to the principles of continuous improvement.
- We respect the environment and take care of it in an economically sustainable way.
- We are constantly developing our operations so that the carbon footprint of our operations is as small as possible.

RESPONSIBILITIES AND ROLES
The company's management sets the environmental policy and environmental goals.
The operative management is responsible for the planning and resourcing of operations together with the management team.
Each employee is responsible for following the instructions and regulations in their own work. We value the development ideas of our employees to improve environmental protection.

REPORTING ENVIRONMENTAL VIOLATIONS AND DAMAGE
If an employee notices that our company or a partner is acting contrary to our policy, instructions or legal requirements, it is his right and duty to report it directly to his supervisor or to make a report anonymously in the Whistleblowing reporting channel.
A violation can be reported to the authorities if there is reason to suspect that an employee's or partner's actions are in violation of the Environmental Act.

SOFTWARE AND ENVIRONMENTAL SUSTAINABILITY MONITORING
We use the following software in our sustainability program and in monitoring the sustainability of our partners:
ShowYourSustainability.com™: Sustainability program design, monitoring, data collection and reporting
Whistleblowing reporting channel

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the management team of Loimaan Kivi Oy, and the management team is responsible for updating it and making changes to it.

SCOPE
This policy applies to the entire operation of our company and, where applicable, also to our partners and stakeholders. This policy aligns our preparedness and anticipation not only with current risks, but also with future threats.

PURPOSE AND OBJECTIVES OF RISK MANAGEMENT
The purpose of risk management is to promote the achievement of business goals. With the help of risk management, the aim is to identify and manage potential threats and problems in advance, as well as to identify and exploit business opportunities. Risk management supports the implementation of the company's strategy.

RISK STRATEGY
Management and owners determine the willingness to take risk and the risk tolerance. If risk-taking is not in line with the company's strategic goals, then the risk-taking threshold is high.

RISK CLASSIFICATION
Strategic risks
Strategic ones are often related to external events and changes that affect long-term plans and strategic goals.
- Changes in the operating environment
- Reputational risks
- Political, financial and legislative risks
- Technology risks
- Martial law in the surrounding areas
- Widespread pandemics and epidemics
- Risks caused by climate change

Operational risks
Operational risks are related to the day-to-day operations of the organization.
- Risks related to organization and management
- Liquidity, currency and interest rate risks
- Information security and privacy risks
- Supplier, subcontracting and partner risks
- Procurement, contract and liability risks
- Occupational health and safety risks
- Environmental risks
- Product risks
- Risks related to business transactions

RISK MANAGEMENT ORGANIZATION, RESPONSIBILITIES AND OBLIGATIONS
Strategic risk management
The CEO manages risk management. In managing risk management, the CEO is supported by the management team and the company's board.

Operational risk management
The steering group coordinates the risk management process and is responsible for risk reporting, as well as carrying out risk identification together with the personnel.
Every employee must know and manage the risks in his own area of responsibility.

Risk management reporting
We collect information from our own personnel, our partners and stakeholders about risk management annually using the application.
Risk management reports and situation information are compiled by the management team.

Ensuring and developing personnel risk management skills
Personnel are introduced to risks and risk management to ensure sufficient risk awareness. The development of risk management is ensured by making risk management a part of daily work and management.
In our operations, we comply with the requirements of the occupational health and safety standard ISO 45001.

SOFTWARE AND RISK MANAGEMENT MONITORING
We use the following software in our sustainability program and in monitoring the sustainability of our partners:
ShowYourSustainability.com™: Risk management planning, monitoring, data collection and reporting
Whistleblowing reporting channel: anti-corruption activities and reporting, handling and management of other grievances

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the CEO of Loimaan Kivi Oy, and the management team of Loimaan Kivi Oy is responsible for updating it and making changes to it.

SCOPE
The procurement policy applies to all procurements. This policy outlines the goals and scope of our procurement.

LAWS AND REGULATIONS
The procurement of our companies must comply with all applicable laws and regulations and with appropriate social practices. We do not accept corruption or bribery. We require the same things from our procurement partners.
We offer a notification channel for reporting violations of laws and regulations and for anti-corruption activities. Customers, employees and partners can report any problems they find. We process notifications in accordance with the Whistleblowing Directive and national legislation.

GENERAL PRINCIPLES OF PROCUREMENT
The goal of our purchases is to ensure high customer satisfaction for our products/services and to achieve our own strategic business goals. In procurement, we take into account the relevant aspects of our responsibility, and we constantly strive to improve their situation in our partners' operations as well.
We are constantly improving the approval, evaluation and monitoring processes of our suppliers. We expect our partners to provide monitoring information for the implementation of our sustainability program and for sustainability reporting.

PROCUREMENT SUSTAINABILITY
Environmental sustainability
In our purchases, we take into account the life cycle effects and costs of products and services, as well as aspects that promote energy efficiency. We want our procurement partners to invest in environmental sustainability in the development of their own operations.
We collect annual monitoring data on environmental sustainability from our most significant partners as part of our own sustainability program.

Social sustainability
We treat our suppliers equally. We emphasize responsible, honest, open and long-term supplier relationships to develop joint processes.
We are improving our capabilities to better identify social risks in our supply chain.
We commit ourselves to the issues defined in the equality plan in our own operations.
We require that our partners are committed to the following international human rights agreements in their operations:
- UN: Universal Declaration of Human Rights
- UN: International Convention on Economic, Social and Cultural Rights
- ILO: Declaration on Fundamental Principles and Rights at Work

Security
Safety in our own operations is important. In procurement, we require the safety of both products and services. Safety is taken into account both in setting and monitoring suppliers' criteria and in evaluating the fulfillment of product and service requirements.

COOPERATION AND TOGETHER DEVELOPMENT
We communicate openly and transparently about our activities to our partners and cooperate confidentially.
We give feedback based on facts and information to our own partners. We expect our partners to give us feedback so that we can develop together and create added value for our customers.
We deal with common deviations constructively and learn from the mistakes we make.
We regularly audit our strategic procurement partners as part of our management system. The audit programs also cover the sustainability aspects related to the activities of the suppliers. The aim of the audits is joint development, streamlining processes and ensuring the sustainability of the supply chain.

SOFTWARE AND PROCUREMENT SUSTAINABILITY MONITORING
We use the following software in our sustainability program and in monitoring the sustainability of our partners:
ShowYourSustainability.com™: Sustainability program design, monitoring, data collection and reporting
As a whistleblowing notification scheme

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the CEO of Loimaan Kivi Oy, and the management team of Loimaan Kivi Oy is responsible for updating it and making changes to it.

INTRODUCTION
The aim of information security activities is to support our business, protect our reputation and meet the security requirements set by the law, customers and other partners.
Data security means ensuring the confidentiality, integrity and usability of all data. Our management team has approved this policy and oversees its implementation. The appropriateness of the policy is evaluated annually.
For external parties such as suppliers, subcontractors and service providers, the requirements of this policy are included in the procurement contracts where applicable.
The practical implementation of information security requires that employees and partners understand why information security is important. Understanding the risks of practical work and managing them requires employees to follow detailed instructions as well as continuous information security training and familiarization of employees.
Neglecting information security can cause serious damage to reputation and customer relations. Non-compliance with the policy or activities contrary to requirements are dealt with at a low threshold.

DEFINITIONS OF INFORMATION SECURITY AND DATA PROTECTION
Information security consists of responsibilities and practices related to information security and data protection, which aim to ensure the security of information, information systems and services in such a way that their confidentiality, integrity and availability can be guaranteed and demonstrated to have been implemented.
- Confidentiality: Information is only available to those entitled to it.
- Integrity: The information is correct and complete, and has not changed as a result of intentional or unintentional technical or human activity.
- Availability: Information is always available when needed.
- Non-repudiation: The changes made to the information at different stages of its processing can be verified if necessary.
Information security includes the information security organization, information security methods, tools and measures, the resources assigned to the work, and the information security features of the equipment and premises.

Data protection refers to an individual's right to the protection of personal data. The goal of data protection work is to meet the requirements of legislation, guarantee appropriateness and purpose-relatedness in the processing of personal data, and the effective implementation of registered rights in all company operations.

DATA PROTECTION RESPONSIBILITIES AND ORGANIZATION
All persons working at the company are responsible for information security issues as part of their other duties in accordance with their job description and areas of responsibility. This means that personal responsibility for taking care of information security cannot be transferred to others or outsourced.
Responsibilities for data protection in accordance with the requirements of the EU Data Protection Regulation (GDPR) are as follows:
- Controller: decides on the purpose and method of processing personal data.
- Data processor: personnel - store and process the data on behalf of the data controller.

Information security management
- The management team comprehensively develops information security management, personnel's information security expertise and information security of information systems, and assists in information security issues.
- The management team is responsible for the up-to-dateness of the information security policy and other information security documentation together with the process owners.
- The management team systematically deals with information security risks as part of its operations in accordance with the principles of risk management.
- The management team reports annually to the board on the state of information security and the measures taken and presents an action plan for the next reporting period.
- Management approves the information security policy, monitors its implementation and presents the resources to implement information security.

The entire staff
All employees must follow the information security policy and instructions in their work, as they are part of the staff's duties and customer service. The personnel must inform their supervisor about the information security problems, violations and risks they observe.

Partners and suppliers
The information security requirements of this policy are attached to the agreements concerning external service providers, where applicable. It is the responsibility of these entities to comply with the contractual information security requirements as agreed between the various entities.
Information security audits and inspections can be performed for suppliers to ensure the implementation of information security.

Risk assessment
Information security risks are evaluated in accordance with the principles of risk management at least every six months as part of the management team's activities, as well as in the definition phase of new systems and in connection with significant changes.
Information security risks are assessed and analyzed based on their business effects. Based on the risk analysis, management methods and risk prioritization are decided upon, with the help of which the risks are brought to an acceptable level.

ACTION IN INFORMATION SECURITY AND DATA PROTECTION DEVIATIONS
Information security breaches are reported, processed and registered in accordance with the operating instructions.
If necessary, information security violations are reported to the supervisory authority in accordance with the applicable national legislation and guidelines.

NOTIFICATION OBLIGATION
Every employee has the right and the duty to report information security problems, violations and risks that they observe to their supervisor.
Failure to comply with the policy can lead to sanctions, such as a notice, a warning or, in extreme cases, termination of the employment relationship, if it is a deliberate action.

SOFTWARE AND INFORMATION SECURITY IMPLEMENTATION MONITORING
We use the following software to monitor the implementation and level of information security:
ShowYourSustainability.com™: Information security and data protection monitoring, data collection and reporting
Whistleblowing channel: Notifications of illegal activities or other information security related issues.

RESPONSIBLE ENTITIES AND CHANGES
The owner of this policy is the CEO of Loimaan Kivi Oy, and the management team of Loimaan Kivi Oy is responsible for updating it and making changes to it.