CASE SG Limited · CSG-P-02

Code of Conduct and Business Ethics

Version 1.0 · Adopted by the board on 23 September 2026 · Next review 23 September 2027

All policies

States the standards of behaviour expected of everyone who works for or with the company.

Scope

This code applies to all directors, officers, employees and contractors of the company.

Standards

Everyone acting for the company must act honestly, lawfully and in the company's best interests; treat colleagues, counterparties and landowners with respect; avoid conduct that would embarrass the company if made public; and raise concerns promptly rather than allowing a problem to grow.

Accurate records

Project data, milestone evidence, invoices and reports must be accurate and complete. The company sells projects on the strength of its data room, so the integrity of that data is fundamental. Records must never be altered to present a more favourable position.

Confidentiality

Commercially sensitive information belonging to the company, its clients, landowners and counterparties is held in confidence and used only for the purpose for which it was provided.

Fair dealing

The company competes on merit. It does not make misleading statements about competitors, misuse confidential information obtained from a third party, or enter into arrangements that restrict competition unlawfully.

Company assets

Company assets, including funds, equipment and information systems, are used for company purposes.

Raising concerns

Any person who believes this code has been breached must report the matter under the Whistleblowing and Speak-Up Policy. Reports made in good faith attract no adverse consequence.

Reporting a concern

Concerns about any matter covered by this policy may be raised with any director or by email to compliance@inbox.case.sg. Reports made in good faith attract no adverse consequence.