The Code of Conduct is the document containing the values and principles that guide our daily activities and decisions. This Code is applicable to all our stakeholders, including collaborators, shareholders, partners, suppliers, communities and customers. Likewise, observance of the principles and standards included in the Code is mandatory for third parties, such as external consultants, fee-based personnel, temporary personnel and other suppliers.

Additionally, as part of KUO’s commitment to transparency, we require all our suppliers to sign the ESG (Environmental, Social &Governance) Charter as a prerequisite for registration as a supplier. By signing this charter, our suppliers of goods and services undertake to maintain best practices in environmental, anti-corruption and labor matters.

The Executive Committee is responsible for approving the Code of Conduct, while the Code of Conduct Committee ensures compliance with the Code in force at KUO, verifying that there are adequate processes for its updating and dissemination, as well as the application of corresponding sanctions in cases of detected violations.

Anti-corruption Management
Corruption is the misuse of any kind of public or private position of power for the purpose of generating undue private benefit, to the detriment of collective or individual well-being.

We have an Integrity Policy to prevent this, which establishes that, under no circumstances, including possible local customs and practices or competitive conditions, are we or our stakeholders permitted to offer, pay, request or receive any kind of bribe, gratuity, gift, benefit, or similar illicit or unethical covert payment.

Conflicts of Interest
‍Conflicts of interest arise when our interests or behavior as a member of the workforce compromise, or appear to compromise, our ability to act in the best interests of the Company.

Through the implementation of our Conflict of Interest Management Procedure, we guarantee that no collaborator of the organization uses their position to obtain advantages, for their own benefit or for the benefit of third parties. We strive to avoid any situation in which our loyalty could be or appear to be in doubt. The Audit and Corporate Practices Committee is responsible for issuing an opinion on specific issues of conflict of interest and ensuring compliance with established regulations.

Integrity Policy
‍Complementing and reinforcing the aspects mentioned above, at KUO, we implement and maintain an Integrity Policy aligned with the UN Global Compact Management Model and the COSO methodology, to guarantee regulatory compliance, transparency and ethics in all our operations.

The Integrity Policy establishes guidelines for shareholders, partners, collaborators, clients and suppliers to act with honesty and responsibility in their relationship with the company. We also promote integrity in our interaction with the community, government and trade union organizations, strengthening our commitment to our stakeholders.

To manage issues related to the Code of Conduct, anti-corruption, conflicts of interest and other inappropriate behavior, the Transparency Channel has been made available to any interested party, accessible from the website. Its use is regulated by the Transparency Channel Communications Management Procedure, ensuring the total security and confidentiality of the information.  The Code of Conduct Committee, an autonomous collegiate body appointed by the Board of Directors, is responsible for monitoring and maintaining this channel.

Reports, complaints or clarifications are managed through the Feedback and Transparency Mailbox.

All information relating to the reporting of complaints will be duly safeguarded by all persons involved in the process of communication, investigation and resolution. Likewise, at KUO we prohibit any act of retaliation against employees for having reported, in good faith, ethically questionable situations or irregularities that they identify.

All complaints submitted through institutional mechanisms will be analyzed and investigated to their ultimate consequences and, where appropriate, sanctioned according to the severity and recurrence, adhering to KUO policies and applicable laws according to the type of offense. Those involved in the complaint will never be confronted. All reports are important and are thoroughly analyzed and investigated.
‍
Transparency mailbox:
https://kuo.com.mx/transparencia