Grupo Flipper Policies establish governance guidelines that direct conduct, decisions, and controls to ensure legal compliance, integrity, operational continuity, and excellence in service delivery. They apply to all Employees, Directors, interns, third parties, partners, and suppliers when acting on behalf of Grupo Flipper, on company premises or in its digital environments.

These Policies are complementary to the Business Principles – Code of Ethics, Conduct and Relationship with Third Parties, and are broken down into Standards (NOR), Procedures (PRO), Work Instructions (INS), Flows (FLU) and Documents/Templates (DOC). Any exception must be formally justified, recorded and approved by the responsible Directorate, with the knowledge of the Compliance Cell.

Governance Architecture (QSMS-RS+): Quality, Safety, Environment, Health and Social Responsibility, plus Ethics and Conduct, Anti-Corruption, Compliance and Information Security, aligned with the Group's governance model and best market practices (including applicable certification requirements and the AEO Program).

Review and continuous improvement: Policies should be reviewed at least annually or whenever there is a relevant regulatory change, material incident, process/system change, recurring non-compliance, or emerging risk.