Code of Ethics

WORK ENVIRONMENT WITH ZERO TOLERANCE FOR CORRUPTION

AC LOGISTICS provides a harmonious and respectful environment for all employees to develop equally internally and in their interactions with clients and suppliers.

Our company has a strict zero-tolerance policy towards corruption and condemns workplace violence, harassment, sexual harassment, or discrimination. Any individual found guilty of violating these regulations will be subject to sanctions, and we ensure the confidentiality of all cases.

We prioritize mutual respect, equality, and transparent communication at our workplace. We embrace people of diverse ages, religions, ethnicity, and sexual orientation. Our Human Capital department ensures that our employees meet our company's high professionalism, ethics, and values standards.

LAWS AND REGULATIONS

As part of our employee community, we pledge to adhere to the policies and procedures outlined by our company. Every employee must comprehend, convey, and abide by these regulations. Any violations of these guidelines must be reported promptly. Our company has a definitive position on the following issues:

• Anti-Corruption

At AC Logistics, we strictly prohibit our employees from engaging in or promoting any form of behavior related to corruption. This includes direct or indirect interactions with government entities, public officials, or representatives from the private sector.

Suppose an individual or a group of individuals utilize their power or provide gifts, loans, rewards, or commissions to public officials, employees, or advisors of a public or private organization to benefit themselves or others. In that case, it is considered a corrupt act. Such misconduct can lead to harm for the organization involved.

- Conflicts of Interest

All decisions made by our employees must be taken objectively. Therefore, it is prohibited to:

It is unethical to seek personal gain or benefit for oneself, or on behalf of another person, by giving, receiving, or soliciting gifts, loans, credit, rewards, commissions, or any other type of incentive.
It is essential not to let the personal interests of the staff within the organization interfere or attempt to interfere with the company's interests.
Do not engage in external activities that may interfere with or hinder the company's objective performance.

If an employee finds themselves in a situation where there is a conflict of interest, they should reach out to the Human Capital department for guidance on how to resolve the issue in alignment with the company's values.

- Gifts and Entertainment

It is acceptable to exchange small gifts or invitations within the parameters of our company's Code of Ethics without causing any harm to our business, employees, clients, or suppliers. However, it is strictly forbidden to offer or accept cash payments. Any behavior that violates these principles should be reported to the Human Capital department, and those responsible may face repercussions, including termination and/or legal action.

- Fair Competition

At AC Logistics, we value free enterprise and abide by Competition Law. Our commitment entails fair competition, excellence, and creativity in our services. We prioritize the ethical promotion of compliance with antitrust, competition, and fair trade laws to ensure the proper treatment of all participants, including our competitors.

- Third-Party Conduct

We will verify that third parties (suppliers, intermediaries, consultants, agents, sales representatives, and managers) comply with the laws and guidelines established by our company. Their conduct can affect our reputation, so it is essential to ensure the proper development of our business.

- Prevention of Money Laundering

Our company strictly prohibits any activity involving illicit funds or money laundering. Our employees are expected to engage only in legitimate business activities. We take extensive measures to verify the identities of the individuals we do business with and train our staff to identify any transactions that may violate applicable regulations. Should we suspect any such activity, we will investigate, impose sanctions on those responsible, and notify the relevant authorities.

- Confidentiality of Information

At our company, we hold our employees accountable for protecting and keeping confidential all data related to the company, clients, and suppliers. Sharing this information with third parties is only permitted if it is legally required or authorized by a supervisor. Our employees must handle this data responsibly to achieve the company's objectives and take appropriate measures to prevent unauthorized disclosure. As a part of the onboarding process, all employees must sign a confidentiality agreement that will be kept in their files.

- Communication and Training

Our company values effective internal communication that reaches all employees, regardless of their level. All team members will undergo training in the Code of Ethics to ensure optimal performance. Those in positions that require it will receive more frequent and detailed training.

- Financial Statements and Accounting

At AC LOGISTICS and its subsidiaries, we prioritize accurate and transparent financial reporting. Our company strictly adheres to regulations such as the Federal Tax Code, Income Tax Law, and Value Added Tax Law to ensure our accounts, books, records, and financial statements accurately reflect all transactions. We maintain proper documentation for all expenses and never distort or falsify transaction information. In the event of an audit, we will provide honest and comprehensive information.

Whistleblower Channel

We provide a whistleblower channel that welcomes complaints from our employees concerning violations of our Code of Ethics and potential acts of corruption or bribery.

As a client, supplier, or third party, you can access our website https://aclogistics.mx/ and use our anonymous complaint mailbox to submit inquiries or report any possible Code of Ethics violations, internal policies, or procedures. Our team investigates all cases, and if a violation is confirmed, we will take appropriate disciplinary measures.

Inquiries and Clarifications

If you have any doubts about the content of the Code of Ethics, especially when making decisions, you can contact the Ethics Committee or the General Management for guidance and support on the matter.