JEDI Commitment

1 Applicability

This policy applies to Wheat A/S and its subsidiaries. It applies to all employees, management, and board members, and informs our expectations of suppliers, business partners, and other stakeholders across our value chain.

2 Purpose

The purpose of this policy is to formalise Wheat A/S' commitment to Justice, Equity, Diversity, and Inclusion (JEDI) as integral components of responsible business conduct. This policy defines how JEDI principles are embedded in our governance, employment practices, business relationships, and decision-making processes.

3 Scope

Wheat A/S recognises that a responsible business cannot be built without addressing structural inequities and systemic barriers. We acknowledge our responsibility to promote an equitable, inclusive, and non-discriminatory culture across our company and value chain.

Our approach aligns with internationally recognised human rights and labour standards, including the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises, and applicable non-discrimination legislation.

4 JEDI Principles

4.1 Justice Justice requires addressing structural barriers that limit access to opportunity and resources. Wheat A/S seeks to embed fair and equitable practices in its governance, employment conditions, and business relationships to support dignified and equitable outcomes for employees, partners, and communities.

4.2 Equity Equity recognises that individuals may require different support and conditions to thrive. Wheat A/S commits to policies and practices that respect individual differences, promote safe and fair working conditions, and support equal access to employment, development, and advancement.

4.3 Diversity Diversity reflects the value of different perspectives, experiences, identities, and backgrounds. Wheat A/S seeks to foster diversity across its workforce, leadership structures, and business partnerships.

4.4 Inclusion Inclusion means creating an environment where individuals feel respected, valued, and able to contribute meaningfully. Wheat A/S aims to cultivate a workplace culture in which employees are empowered to participate fully and safely.

5 Internal Implementation

Wheat A/S integrates JEDI principles into its internal governance and people management practices. This includes ensuring that compensation reflects skills, qualifications, education, and experience, and is not influenced by gender, ethnicity, or social background. Recruitment and promotion decisions are based on merit and competence.

We provide annual employee development conversations to clarify expectations, support growth, and promote equal access to feedback and advancement. Employees are informed of their rights through the Employee Handbook and have access to a designated Health and Safety Representative and confidential reporting channels.

Where operationally feasible, we support flexible working arrangements and wellbeing initiatives. Members of management are expected to participate in relevant training on inclusive leadership. Anonymous employee surveys are conducted periodically to assess workplace experience and identify areas for improvement.

Wheat A/S may collaborate with local authorities and relevant institutions to support employment opportunities for underrepresented or vulnerable groups.

6 External Implementation

JEDI principles extend to our value chain. Wheat A/S expects Tier 1 suppliers to uphold non-discrimination and equal opportunity standards consistent with internationally recognised labour conventions.

Through our due diligence processes, we seek to identify and address risks related to wage inequality, gender-based discrimination, or other inequities within our supply chain. Where risks are identified, we engage suppliers in corrective action and continuous improvement processes.

Supplier selection and retention decisions may consider demonstrated commitment to fair, inclusive, and equitable workplace practices.

7 Governance and Accountability

Responsibility for implementation of this policy rests with management, with oversight from the Board of Directors. JEDI considerations are integrated into our broader ESG and human rights due diligence framework.

Progress and identified risks are reviewed periodically as part of our governance processes. Where gaps are identified, corrective actions are defined and monitored.

8 Review

This policy is reviewed at least every two years by management and board, or earlier if material changes to our risk profile or regulatory environment occur.