DUE DILIGENCE FOR SUSTAINABILITY AT WHEAT

Our commitment:

At Wheat, we are dedicated to conducting our business with a strong sense of responsibility towards sustainability. We firmly believe in integrating the practice of due diligence into our operations to ensure that we uphold high standards of ethical conduct, respect for human rights, and the enviroment.

What we commit to:

Our commitment is guided by internationally recognized
principles, including the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights. These principles serve as the foundation for our efforts towards sustainable development, covering aspects such as human rights, labor rights, environmental considerations (including climate and biodiversity), and anti-corruption measures.

Framework of operation:

We conduct thorough risk assessments to identify areas
where our operations may have potential negative impacts on people, the environment, and society within our supply chains. Our aim is to address and mitigate these impacts, whether they arise directly or indirectly through our business relationships, including with our suppliers.

How we work with due diligence:

The practice of due diligence is integrated into our business practices. We engage with our suppliers and other relevant stakeholders to implement initiatives that promote sustainability and responsible business conduct. Recognizing that responsibility is an ongoing process, we continuously refine and improve our approach to due diligence for sustainability. Furthermore, we are committed to have responsible sourcing and procurement practices, meaning that we try to prevent our contribution to harmful impacts through our sourcing and procurement practices.

Endorsement and support:

This commitment has received the approval of our board/upper management. It is publicly accessible on our website and communicated internally and externally to ensure transparency and accountability.

Whistleblower contact:

We encourage transparency and accountability within
our organization. If you have any concerns or wish to make disclosures related
to ethical or compliance issues, you can contact us anonymously via email at
whistleblower@wheat.dk. We take all reports seriously and ensure
confidentiality for whistleblowers.

Disclosure:

This commitment is officially endorsed and published
by Wheat, reflecting our dedication to transparency and responsible business practices.