Anti-Bribery Policy

1Introduction

IKNOWHOW SA is committed to delivering high-quality software products and services that meet or exceed customer expectations. Our Integrated Management System (IMS) is designed to ensure the effective design, development, customization, implementation, maintenance, and support of information systems and geographical information systems, as well as the provision of consulting services in the implementation of information systems.

2Scope

This Policy applies to all aspects of IKNOWHOW 's operations, operations, including design, development, customization, implementation, maintenance, and support of information systems and geographical information systems, as well as consulting services in the implementation of information systems.

3Policy Analysis

Corruption hinders economic growth, as it can undermine fair competition and destroy trust in a Company or an individual. At I Know How S.A., the fight against all forms of corruption is a priority, which is why the Company decided to design and install an Anti-Bribery Management System by the requirements of the International Standard ISO 37001: 2025. The Management System against Corruption of the Company covers all the activities of the Company regarding I Know How S.A. and was designed by the needs and aspirations of the Company and the Legal and Regulatory Requirements of the applicable Greek Legislation.

Promoting a culture of ethics and integrity is a key factor in maintaining the trust of customers, stakeholders, and society. The Company is committed to promoting a culture of integrity throughout its business and communicating its expectations for reducing the risk of corruption.

The general goal of the Company is to satisfy the needs and expectations of its customers as much as possible and to reduce the risk of corruption. It therefore establishes measurable targets for corruption by seeking:

• Improving the organizational structure through the clear definition of powers and responsibilities.
• Compliance with laws and regulations related to its activity, either directly (commercial activity) or indirectly (producers/suppliers).
• Improving Internal Communication, through identifying the interaction and interdependence of the Company's processes.
• Continuous improvement of the Management System against Corruption and the operation of the Company with the effective use of the following tools:
• Set and review anti-corruption targets.
• Management Review
• Internal Inspections
• Corrective actions
• Systematic analysis of data resulting from the Archives.

The Company aims to prevent bribery and corruption through:

• prohibiting payment facilitation, even when permitted by law,
• compliance with all anti-Bribery and anti-Corruption laws in force in Greece (where the Company operates), as well as the same requirement from contractors,
• compliance with all global policies aimed at preventing, directly or indirectly, the risk of corruption,
• conducting due diligence investigation against risk-based bribery to third parties before engaging in the Company's activities.

To promote a culture of ethics and integrity, as well as to comply with all applicable anti-bribery and anti-corruption laws and regulations, the Company implements a comprehensive set of policies and standards that set clear rules that all employees must adhere to and, where appropriate, third parties. In addition to endangering the Company, corrupt employees may personally face civil and criminal penalties, including heavy fines and imprisonment.

In addition to:

It is forbidden for the employees of the Company:

• to give, promise to give, or offer any item of value to any person for the purpose of influencing any action or decision, especially when interacting with government officials. This prohibition also applies to indirect corruption, ie, actions carried out by third parties in the name or on behalf of the Company. Value items may include, but are not limited to: money, gifts, entertainment, hospitality and meals, travel expenses, services, employment offers, loans, donations or contributions, any transfer of value, even symbolic.
• to receive remuneration from a provider or client of the Company,
• maintain a financial interest or relationship with a competitor, customer, or provider of the Company, or another third party operating with the Company,
• to participate in direct or indirect acquisition or possession of any interests in the form of real estate or property of any kind for the purpose of selling or renting it to the Company,
• engage in any outdoor activity to such an extent that it raises questions about their ability to devote adequate time and attention to their duties,
• interact with a relative who works for or has applied for a job with the Company, a competitor, provider, or customer of the Company,
• to purchase goods or services on behalf of the Company from a relative or a Company in which a relative has interests,
• to receive valuables. Accepting a gift may cause the recipient to feel obligated, possibly undermining the objectivity of his decisions, and may be perceived as a gift with the intention of corrupting the same or another employee of the Company.

Company’s employees must:

• disclose any actual or potential conflict of interest before engaging in the transaction, activity or relationship leading up to the circumstance referred to,
• to disclose actual or potential conflicts of interest as part of the recruitment process, the purchase, sale or rental of services, materials, real estate or products,
• to abstain from the participation in the board of directors of any customer, provider or competitor of the Company. Participation in external boards, apart from the professional duties of the Company's employees, is allowed, upon approval, only for the members of the General Management and must be limited to the provision of services that are consistent with their duties in the Company.
• ask the Management System Manager on how to handle a conflict of interest, instead of relying solely on their interpretation, as well as their personal assessment.

Each employee is responsible for their own work and is required to contribute to the management against corruption and the achievement of the set goals. For this reason, all employees, depending on their responsibilities, are informed about the Anti-Bribery Management System and act in accordance with the established rules.

Procedures flows and actions, which do not guarantee the fulfillment of the set goals, are immediately stopped by those responsible, cause analyses are carried out, and the necessary improvement measures are defined.

4Policy Communication

This Anti-Bribery Policy is communicated to staff, is available to all interested parties, and is reviewed periodically by the Company Management.

5Document information

6Revision history