Profiroll Guideline on Human Rights and Working Conditions

• Preamble
• Art. 1 Prohibition of child labour and young workers
• Art. 2 Forced or compulsory labour
• Art. 3 Wages and social benefits
• Art. 4 Working hours
• Art. 5 Right to health and safety at work
• Art. 6 Freedom of association and the right to collective action
• Art. 7 Protection against discrimination and harassment
• Art. 8 Diversity, equality and inclusion
• Art. 9 Ethical recruitment
• Art. 10 Rights of minorities
• Art. 11 Land, forest and water rights and forced eviction
• Art. 12 Use of private and public security forces
• Art. 13 Responsibility
• Art. 14 Review and reporting
• Art. 15 Appeals and complaints mechanism

Preamble

PROFIROLL takes its social responsibility very seriously. Compliance with human rights and fair working conditions are an integral part of our corporate culture.

PROFIROLL is committed to respecting human rights - both in our own business activities and in our global supply and value chains and therefore acts in accordance with the following international standards:

• United Nations (UN) Universal Declaration of Human Rights,
• Ten Principles of the UN Global Compact,
• Core Labour Standards of the International Labour Organization (ILO),
• UN Guiding Principles on Business and Human Rights.

This policy explains how PROFIROLL promotes human rights and good working conditions and implements the core labour standards of the International Labour Organization (ILO).

The policy applies to employees, suppliers and authorised distributors. In this way, we make an indispensable contribution to our long-term corporate success.

Child labour is not tolerated by us. We do not employ children under 15 years of age or young people who are subject to full-time compulsory school attendance. This does not apply to school internships or other company internships during full-time compulsory schooling that support the child's development.

When employing adolescents and young employees, we also pay particular attention to compliance with the legal regulations on working hours, rest breaks and dangerous work. This includes prohibiting any activities that are considered dangerous and could endanger the young employee's physical or mental health and development.

Furthermore, we support the dual training system by offering apprenticeships in our company. In addition to the Youth Employment Protection Act, the Vocational Training Act also applies to this in particular.

PROFIROLL does not tolerate forced or compulsory labour of any kind.

Our employees perform all activities in our work environment voluntarily and without coercion or threat of punishment.

Already in the planning stage, the activities of the position to be filled are defined in a job profile and the resulting requirements are published in the advertisement. Any psychological factors resulting from under- or over-demanding tasks are taken into account and the job description is adapted to the required level of education and skills of a potential future employee.

In the course of the interviews, these are presented to the applicant by the heads of department who are always present at the appointment. Thus, it is up to the employee to evaluate a position with the associated activities for personal suitability and ultimately to agree to it.

In the course of the employment relationship, the employee is free to refer to his/her employment contract and the field of activity defined in it. In this case, the human resources department decides whether a claimed activity is not compatible with the contract.

PROFIROLL offers its employees competitive and performance-based remuneration, which can be supplemented by additional benefits.

With an internal remuneration structure, we have created a basis for a fair and transparent grouping of our employees by taking training and professional experience as a basis. In addition, our employees receive a performance-related bonus defined to recognise the employees' personal commitment to the company.

We guarantee the legal requirements of maternity protection and help our employees to guarantee parental leave through internal regulations.

If employees wish, the company supports a company pension scheme with an agreed share of the contribution rate for social reasons.

Wages, salaries, social benefits and other claims arising from the employment relationship (e.g. paid sick days, sick leave or holidays) are settled directly by PROFIROLL in accordance with the statutory regulations after the end of each pay period.

Overtime shall be compensated in accordance with the agreed regulations by means of time off in lieu or remuneration.

A pay slip containing adequate information to verify remuneration for work performed for each pay period shall be prepared for each pay period and handed over to the employee.

The relevant legal rules and regulations apply to the use of temporary or external staff.

POFIROLL complies at least with the legally valid working time regulations.

The organisation of working hours and breaks takes into account both operational and individual concerns.

Flexible working time models are in place across all divisions to support the reconciliation of work and private life.

The safety, health and well-being of our employees are of utmost importance to us. In accordance with our occupational health and safety policy, legal requirements and industry standards, we provide a safe and healthy working environment to maintain the health of employees, protect third parties and prevent accidents, injuries and work-related illness.

PROFIROLL respects the freedom of association and the right to form interest groups. We grant our employees the right to protect their interests on the basis of national legislation.

PROFIROLL offers equal opportunities for all employees and, as a matter of principle, does not tolerate any kind of discrimination on the basis of descent, origin, skin colour, nationality, religion, gender, sexual orientation, ideology, political and trade union activity, age, disability, illness, pregnancy and any other grounds.

PROFIROLL offers gender equality and self-determination for women. We reject any discrimination against women in all its forms. Any distinction, exclusion or restriction based on sex which has the effect or purpose of impairing or nullifying the exercise by women, irrespective of their marital status, of human rights and fundamental freedoms in the political, economic, social, cultural, civil or any other field, on the basis of equality between men and women.

PROFIROLL does not tolerate harassment, especially of a sexual nature, or related intimidation or bullying. Unwanted physical behaviour or verbal statements that offend, are hostile, humiliating or intimidating will be punished in any case up to and including immediate dismissal. This also includes physical coercion and any form of corporal punishment.

PROFIROLL wants to create a diverse and inclusive corporate culture because we are convinced that this is how we will remain successful in the long term. By making diversity and inclusion the focus of our work, we can better understand the diverse needs and preferences of our customers. We can build multi-talented teams of highly motivated people who bring diverse perspectives to discussions. We can break down prejudices and make better decisions together. Therefore, we see diversity and inclusion primarily as an opportunity, not a challenge.

At PROFIROLL, we aim to foster an inclusive and diverse workforce by recruiting, developing and retaining a broad mix of employees over the long term.

We are committed to creating inclusive workplaces for our employees, to promoting diversity and to raising awareness among managers about their responsibilities for diversity.

PROFIROLL is committed to conducting its personnel recruitment in the most ethical, sustainable, transparent and respectful manner possible.

PROFIROLL guarantees members of minorities their privileged right to maintain and exercise their cultural characteristics - culture, language and religion.

PROFIROLL does not participate in any unlawful eviction and the unlawful deprivation of land, forests and waters in the acquisition, construction or other use of land, forests and waters, the use of which secures the livelihood of a person.

PROFIROLL does not commission or use private or public security forces for the protection of a business project if, due to a lack of instruction or control in the use of the security forces, the prohibition of torture and cruel, inhuman or degrading treatment is disregarded, life or limb is injured or the freedom of association and union are impaired.

Responsibility for the implementation of this policy is managed by the management and the heads of the individual business units. This ensures that each area of our company is aware of its own responsibility for respecting human rights and implementing them on a day-to-day basis.

Our "Policy on Human Rights and Working Conditions" is reviewed on an ongoing basis and updated accordingly as required. We provide information on activities to respect and promote human rights in our annual management report.

In the event of suspicions or complaints of suspected violations of the "Human Rights and Working Conditions Policy", our employees business partners and third parties have access to our whistleblowing system https://profiroll.rexx-hr.com/whistleblowing. All tips are treated confidentially and followed up. The whistleblower can remain anonymous.

When reports of violations are received, we will take appropriate action to resolve them properly. We will take corrective action. Civil and criminal penalties will depend on how and under what circumstances a person has violated the policy. If a violation of law is proven, we reserve the right to refer the matter to the appropriate authorities for further action.