Code of Conduct

1. Compliance with assurances

We uphold our commitments and assurances to all stakeholders, and we promise nothing that we do not intend to keep. Our word can be relied upon. Should the fulfillment of a commitment or promise prove to be unfeasible, we inform those affected openly and unsolicitedly and seek a solution that is satisfactory for all parties involved.

2. Compliance with laws and regulations

We strictly comply with laws, regulations, and other mandatory standards. In borderline cases, we refrain from an activity or forego a business opportunity. All employees, especially supervisors, are obligated to inform themselves about the laws and regulations in their area of activity. Below are some particularly sensitive areas: In our business operations, we conserve natural resources and the environment. We minimize our energy consumption, operate an active packaging and waste management system, and promote a circular economy. We use optimized transport routes and offset the resulting emissions. Sustainable mobility is also promoted. Employees are required to take the necessary precautions to protect the environment in their activities.





environmental protection

Occupational safety, health and safety

We are all responsible for ensuring safety, health, and personal integrity at the workplace by adhering to occupational safety regulations and practices. All employees must strictly observe the relevant legal regulations and internal rules to ensure that the health of employees, customers, their employees, and the public is not compromised. Employees who observe disregard for safety regulations, improper handling of hazardous substances, or any other endangerment of health or occupational safety are encouraged to inform their supervisors and, if necessary, the safety officer.

Human rights, child labor, forced and slave labor

We commit to uphold the UN Human Rights Convention of 1948 and do not tolerate child labor, forced labor, or slavery.

Fair competition and the prohibition of cartels

We treat our contractual partners, especially our customers and suppliers, fairly. No employee should gain an undue competitive advantage for themselves or the company through manipulation, deception, the misuse of entrusted confidential information, or other unfair conduct. Cartel agreements can lead to high fines, claims for damages from the injured parties (e.g., the customers). DQ Solutions and its employees comply with the applicable antitrust and competition regulations. In particular, agreements with competitors on setting prices or other business terms, restricting supply or purchase quantities, or dividing up customers or markets are to be avoided.

Finance and Accounting We consistently and at all times adhere to legal regulations and internal directives regarding accounting, financial planning, financial control, and reporting. All information necessary for financial management is properly recorded, processed, and archived. In particular, no funds or other assets may be received or used that are not properly recorded in the books in accordance with local laws.

Taxes, duties and wages We comply with all applicable tax and levy laws. We deduct all legally required and/or contractually agreed social security contributions and taxes in accordance with local laws. In addition, we commit to timely payment of an industry-standard wage and adhere to pay equity.

Public Notices

The public announcement of financial metrics, financial results, and other significant corporate information is exclusively made by the management.

Bribery and corruption

We refrain from any form of bribery and conduct our business in a fair manner. We rely on the qualities of our products and services and the technical knowledge and advisory skills of our staff. Employees who are offered personal benefits by suppliers, agents, or consultants for concluding a business deal are required to decline the offer and inform their supervisors.

Data protection and privacy

DQ Solutions protects personal data and the privacy of employees in accordance with the currently valid Swiss DPA. This also applies to data from customers, suppliers, or other contractual partners that become known in the course of business relations.

3. Intellectual property and trade secrets

Intellectual property

We respect the rights of third parties to their intellectual property and are also committed to protecting our rights to our own ideas and work products. We ensure that all work products and the associated intellectual property rights (e.g., copyright, trademark, and patent rights) belong to the employer, to the extent that mandatory law does not prevent this.

Trade secrets

In addition to the ideas and work products protected by intellectual property rights, we possess large amounts of confidential information and know-how such as calculations, price lists, customer bases, software source codes, business plans, and strategies. This information is the property of the company. It must be protected against unauthorized access, treated confidentially, and must not be used for private purposes. Disclosure to third parties is only permissible within the scope of business transactions approved by the management and must be protected by the conclusion of confidentiality agreements.

The obligation to treat trade secrets confidentially remains in effect even after the termination of the employment relationship.

5. Personal Behavior

Cooperation Success is created through collaboration. We are committed to providing a work environment characterized by equal opportunity, free from discrimination and harassment. Therefore, we expect all employees to behave loyally and decently towards the company, other employees, and business partners, as well as their employees. Demeaning, deceitful, or intimidating behavior, derogatory remarks about employees due to their ethnicity, race, religion, or sexual orientation, sexually harassing behavior, discrimination, and any other violation of personal integrity will not be tolerated. Supervisors who observe such behavior are obligated to intervene.

Gifts and invitations We conduct our business with integrity and transparency, not on the basis of favors we have obtained through personal contributions. Therefore, the offering or accepting of cash, cash equivalents, or valuable items in dealings with authorities or customers, suppliers, or other business partners is not permitted. Only the acceptance or giving of occasional gifts of minor value (promotional gifts, small tokens of appreciation) is allowed. When inviting to business events, it is important to ensure that they are within a reasonable framework, that is, proportionate to the occasion, and are not associated with further private invitations or travel. This applies whether we are the host or if our employees, for example, are invited by suppliers.

Using social media The use of social media channels is part of communication with our customers at DQ Solutions. We ensure responsible handling by applying internal guidelines.

Personal advantages and conflicts of interest The position at DQ Solutions must not be used for personal enrichment or the enrichment of a third party under any circumstances. Business decisions and actions on behalf of the company must be exclusively oriented towards the interest of the company and must not be motivated by personal interests or relationships. Conflicts of interest that may arise from an overlap of tasks and responsibilities within the company with the private sector or through close relationships with customers, suppliers, or other contractual partners or their employees must be disclosed.

6. Questions about this code of conduct

At DQ Solutions, we maintain a culture of openness and transparency. For some aspects covered in this code of conduct, it is easy to distinguish right from wrong or just from unjust and to act accordingly. However, in daily business, we are also confronted with questions and issues where the legally correct or ethically appropriate behavior is not always obvious. Furthermore, this code of conduct cannot regulate all questions that may arise in everyday business. If it is unclear how to proceed in a specific case, the issue should be openly addressed so that a broadly supported solution can be sought and damage to the company can be prevented. Employees should consult their superiors in case of uncertainties or doubts regarding the correct course of action.

8. Reporting violations

All employees are entitled and encouraged to approach their supervisors with or without naming names if they feel they have been treated improperly or if they observe or seriously suspect a violation of this code of conduct. If the supervisor is not the appropriate person, for example because they themselves have violated principles of this code of conduct, the next higher supervisor or, depending on the subject, the responsible department head or the managing director should be informed. Reports may also be directed to the Compliance Officer at:



compliance@dq-solutions.ch

Reports will be treated confidentially, as long as this does not impede the investigation of the reported matter. Tips made in good faith about improper behavior will not lead to disadvantages in the employment relationship. Intentional misuse of the reporting system or the false denunciation of other persons will not be tolerated and will result in disciplinary and possibly further measures.

As an external, alternative contact, the law firm Tel Advice GmbH, Zug, Thomas Eberle, is available. Mr. Eberle is subject to attorney-client privilege and is independent and neutral. eberle@teladvice.ch